Sec. 9503. Highway Trust Fund

I.R.C. § 9503(a) Creation Of Trust Fund —

There is established in the Treasury of the United States a trust fund to be known as the “Highway Trust Fund”, consisting of such amounts as may be appropriated or credited to the Highway Trust Fund as provided in this section or section 9602(b).

I.R.C. § 9503(b) Transfer To Highway Trust Fund Of Amounts Equivalent To Certain Taxes And Penalties

I.R.C. § 9503(b)(1) Certain Taxes —

There are hereby appropriated to the Highway Trust Fund amounts equivalent to the taxes received in the Treasury before October 1, 2028, under the following provisions—

I.R.C. § 9503(b)(1)(A) —

section 4041 (relating to taxes on diesel fuels and special motor fuels),

I.R.C. § 9503(b)(1)(B) —

section 4051 (relating to retail tax on heavy trucks and trailers),

I.R.C. § 9503(b)(1)(C) —

section 4071 (relating to tax on tires),

I.R.C. § 9503(b)(1)(D) —

section 4081 (relating to tax on gasoline, diesel fuel, and kerosene), and,

I.R.C. § 9503(b)(1)(E) —

section 4481 (relating to tax on use of certain vehicles).

For purposes of this paragraph, taxes received under sections 4041 and 4081 shall be determined without reduction for credits under section 6426 and taxes received under section 4081 shall be determined without regard to tax receipts attributable to the rate specified in section 4081(a)(2)(C).

I.R.C. § 9503(b)(2) Liabilities Incurred Before October 1, 2028 —

There are hereby appropriated to the Highway Trust Fund amounts equivalent to the taxes which are received in the Treasury after September 30, 2028, and before July 1, 2029, and which are attributable to liability for tax incurred before October 1, 2028, under the provisions described in paragraph (1).

I.R.C. § 9503(b)(3) —

[Repealed. Pub. L. 109-59, Sec. 11161(c)(2)(C).]

I.R.C. § 9503(b)(4) Certain Taxes Not Transferred To Highway Trust Fund —

For purposes of paragraphs (1) and (2), there shall not be taken into account the taxes imposed by—

I.R.C. § 9503(b)(4)(A) —

section 4041(d),

I.R.C. § 9503(b)(4)(B) —

section 4081 to the extent attributable to the rate specified in section 4081(a)(2)(B),

I.R.C. § 9503(b)(4)(C) —

section 4041 or 4081 to the extent attributable to fuel used in a train, or

I.R.C. § 9503(b)(4)(D) —

in the case of gasoline and special motor fuels used as described in paragraph (3)(D) or (4)(B) of subsection (c), section 4041 or 4081 with respect to so much of the rate of tax as exceeds—

I.R.C. § 9503(b)(4)(D)(i) —

11.5 cents per gallon with respect to taxes imposed before October 1, 2001,

I.R.C. § 9503(b)(4)(D)(ii) —

13 cents per gallon with respect to taxes imposed after September 30, 2001, and before October 1, 2003, and

I.R.C. § 9503(b)(4)(D)(iii) —

13.5 cents per gallon with respect to taxes imposed after September 30, 2003, and before October 1, 2005.

I.R.C. § 9503(b)(5) Certain Penalties

I.R.C. § 9503(b)(5)(A) In General —

There are hereby appropriated to the Highway Trust Fund amounts equivalent to the penalties paid under sections 6715, 6715A, 6717, 6718, 6719, 6720A, 6725, 7232, and 7272 (but only with regard to penalties under such section related to failure to register under section 4101).

I.R.C. § 9503(b)(5)(B) Penalties Related To Motor Vehicle Safety

I.R.C. § 9503(b)(5)(B)(i) In General —

There are hereby appropriated to the Highway Trust Fund amounts equivalent to covered motor vehicle safety penalty collections.

I.R.C. § 9503(b)(5)(B)(ii) Covered Motor Vehicle Safety Penalty Collections —

For purposes of this subparagraph, the term “covered motor vehicle safety penalty collections” means any amount collected in connection with a civil penalty under section 30165 of title 49, United States Code, reduced by any award authorized by the Secretary of Transportation to be paid to any person in connection with information provided by such person related to a violation of chapter 301 of such title which is a predicate to such civil penalty.

I.R.C. § 9503(b)(6) Limitation On Transfers To Highway Trust Fund

I.R.C. § 9503(b)(6)(A) In General —

Except as provided in subparagraph (B), no amount may be appropriated to the Highway Trust Fund on and after the date of any expenditure from the Highway Trust Fund which is not permitted by this section. The determination of whether an expenditure is so permitted shall be made without regard to—

I.R.C. § 9503(b)(6)(A)(i) —

any provision of law which is not contained or referenced in this title or in a revenue Act, and

I.R.C. § 9503(b)(6)(A)(ii) —

whether such provision of law is a subsequently enacted provision or directly or indirectly seeks to waive the application of this paragraph.

I.R.C. § 9503(b)(6)(B) Exception For Prior Obligations —

Subparagraph (A) shall not apply to any expenditure to liquidate any contract entered into (or for any amount otherwise obligated) before October 1, 2026, in accordance with the provisions of this section.

I.R.C. § 9503(c) Expenditures From Highway Trust Fund

I.R.C. § 9503(c)(1) Federal-Aid Highway Program —

Except as provided in subsection (e), amounts in the Highway Trust Fund shall be available, as provided by appropriation Acts, for making expenditures before October 1, 2026, to meet those obligations of the United States heretofore or hereafter incurred which are authorized to be paid out of the Highway Trust Fund under the Infrastructure Investment and Jobs Act or any other provision of law which was referred to in this paragraph before the date of the enactment of such Act (as such Act and provisions of law are in effect on the date of the enactment of such Act).

I.R.C. § 9503(c)(2) Floor Stocks Refunds —

The Secretary shall pay from time to time from the Highway Trust Fund into the general fund of the Treasury amounts equivalent to the floor stocks refunds made before July 1, 2029, under section 6412(a). The amounts payable from the Highway Trust Fund under the preceding sentence shall be determined by taking into account only the portion of the taxes which are deposited into the Highway Trust Fund.

I.R.C. § 9503(c)(3) Transfers From The Trust Fund For Motorboat Fuel Taxes

I.R.C. § 9503(c)(3)(A) Transfer To Land And Water Conservation Fund

I.R.C. § 9503(c)(3)(A)(i) In General —

The Secretary shall pay from time to time from the Highway Trust Fund into the land and water conservation fund provided for in chapter 2003 of title 54 amounts (as determined by the Secretary) equivalent to the motorboat fuel taxes received on or after October 1, 2005, and before October 1, 2028.

I.R.C. § 9503(c)(3)(A)(ii) Limitation —

The aggregate amount transferred under this subparagraph during any fiscal year shall not exceed $1,000,000.

I.R.C. § 9503(c)(3)(B) Excess Funds Transferred To Sport Fish Restoration And Boating Trust Fund —

Any amounts in the Highway Trust Fund—

I.R.C. § 9503(c)(3)(B)(i) —

which are attributable to motorboat fuel taxes, and

I.R.C. § 9503(c)(3)(B)(ii) —

which are not transferred from the Highway Trust Fund under subparagraph (A),

shall be transferred by the Secretary from the Highway Trust Fund into the Sport Fish Restoration and Boating Trust Fund.

I.R.C. § 9503(c)(3)(C) Motorboat Fuel Taxes —

For purposes of this paragraph, the term “motorboat fuel taxes” means the taxes under section 4041(a)(2) with respect to special motor fuels used as fuel in motorboats and under section 4081 with respect to gasoline used as fuel in motorboats, but only to the extent such taxes are deposited into the Highway Trust Fund.

I.R.C. § 9503(c)(3)(D) Determination —

The amount of payments made under this paragraph after October 1, 1986 shall be determined by the Secretary in accordance with the methodology described in the Treasury Department's Report to Congress of June 1986 entitled “Gasoline Excise Tax Revenues Attributable to Fuel Used in Recreational Motorboats.”

I.R.C. § 9503(c)(4) Transfers From The Trust Fund For Small-Engine Fuel Taxes

I.R.C. § 9503(c)(4)(A) In General —

The Secretary shall pay from time to time from the Highway Trust Fund into the Sport Fish Restoration and Boating Trust Fund amounts (as determined by him) equivalent to the small-engine fuel taxes received on or after December 1, 1990, and before October 1, 2028.

I.R.C. § 9503(c)(4)(B) Small-Engine Fuel Taxes —

For purposes of this paragraph, the term “small-engine fuel taxes” means the taxes under section 4081 with respect to gasoline used as a fuel in the nonbusiness use of small-engine outdoor power equipment, but only to the extent such taxes are deposited into the Highway Trust Fund.

I.R.C. § 9503(c)(5) Transfers From The Trust Fund For Certain Aviation Fuel Taxes —

The Secretary shall pay at least monthly from the Highway Trust Fund into the Airport and Airway Trust Fund amounts (as determined by the Secretary) equivalent to the taxes received on or after October 1, 2005, under section 4081 with respect to so much of the rate of tax as does not exceed—

I.R.C. § 9503(c)(5)(A) —

4.3 cents per gallon of kerosene subject to section 6427(l)(4)(A) with respect to which a payment has been made by the Secretary under section 6427(l), and

I.R.C. § 9503(c)(5)(B) —

21.8 cents per gallon of kerosene subject to section 6427(l)(4)(B) with respect to which a payment has been made by the Secretary under section 6427(l).

Transfers under the preceding sentence shall be made on the basis of estimates by the Secretary, and proper adjustments shall be made in the amounts subsequently transferred to the extent prior estimates were in excess of or less than the amounts required to be transferred. Any amount allowed as a credit under section 34 by reason of paragraph (4) of section 6427(l) shall be treated for purposes of subparagraphs (A) and (B) as a payment made by the Secretary under such paragraph.

I.R.C. § 9503(d) Adjustments Of Apportionments

I.R.C. § 9503(d)(1) Estimates Of Unfunded Highway Authorizations And Net Highway Receipts —

The Secretary of the Treasury, not less frequently than once in each calendar quarter, after consultation with the Secretary of Transportation, shall estimate—

I.R.C. § 9503(d)(1)(A) —

the amount which would (but for this subsection) be the unfunded highway authorizations at the close of the next fiscal year, and

I.R.C. § 9503(d)(1)(B) —

the net highway receipts for the 48-month period beginning at the close of such fiscal year.

I.R.C. § 9503(d)(2) Procedure Where There Is Excess Unfunded Highway Authorizations —

If the Secretary of the Treasury determines for any fiscal year that the amount described in paragraph (1)(A) exceeds the amount described in paragraph (1)(B)—

I.R.C. § 9503(d)(2)(A) —

he shall so advise the Secretary of Transportation, and

I.R.C. § 9503(d)(2)(B) —

he shall further advise the Secretary of Transportation as to the amount of such excess.

I.R.C. § 9503(d)(3) Adjustment Of Apportionments Where Unfunded Authorizations Exceed 4 Years' Receipts

I.R.C. § 9503(d)(3)(A) Determination Of Percentage —

If, before any apportionment to the States is made, in the most recent estimate made by the Secretary of the Treasury there is an excess referred to in paragraph (2)(B), the Secretary of Transportation shall determine the percentage which—

I.R.C. § 9503(d)(3)(A)(i) —

the excess referred to in paragraph (2)(B), is of

I.R.C. § 9503(d)(3)(A)(ii) —

the amount authorized to be appropriated from the Trust Fund for the fiscal year for apportionment to the States.

If, but for this sentence, the most recent estimate would be one which was made on a date which will be more than 3 months before the date of the apportionment, the Secretary of the Treasury shall make a new estimate under paragraph (1) for the appropriate fiscal year.

I.R.C. § 9503(d)(3)(B) Adjustment Of Apportionments —

If the Secretary of Transportation determines a percentage under subparagraph (A) for purposes of any apportionment, notwithstanding any other provision of law, the Secretary of Transportation shall apportion to the States (in lieu of the amount which, but for the provisions of this subsection, would be so apportioned) the amount obtained by reducing the amount authorized to be so apportioned by such percentage.

I.R.C. § 9503(d)(4) Apportionment Of Amounts Previously Withheld From Apportionment —

If, after funds have been withheld from apportionment under paragraph (3)(B), the Secretary of the Treasury determines that the amount described in paragraph (1)(A) does not exceed the amount described in paragraph (1)(B) or that the excess described in paragraph (1)(B) is less than the amount previously determined, he shall so advise the Secretary of Transportation. The Secretary of Transportation shall apportion to the States such portion of the funds so withheld from apportionment as the Secretary of the Treasury has advised him may be so apportioned without causing the amount described in paragraph (1)(A) to exceed the amount described in paragraph (1)(B). Any funds apportioned pursuant to the preceding sentence shall remain available for the period for which they would be available if such apportionment took effect with the fiscal year in which they are apportioned pursuant to the preceding sentence.

I.R.C. § 9503(d)(5) Definitions —

For purposes of this subsection—

I.R.C. § 9503(d)(5)(A) Unfunded Highway Authorizations —

The term “unfunded highway authorizations” means, at any time, the excess (if any) of—

I.R.C. § 9503(d)(5)(A)(i) —

the total potential unpaid commitments at such time as a result of the apportionment to the States of the amounts authorized to be appropriated from the Highway Trust Fund, over

I.R.C. § 9503(d)(5)(A)(ii) —

the amount available in the Highway Trust Fund at such time to defray such commitments (after all other unpaid commitments at such time which are payable from the Highway Trust Fund have been defrayed).

I.R.C. § 9503(d)(5)(B) Net Highway Receipts —

The term “net highway receipts” means, with respect to any period, the excess of—

I.R.C. § 9503(d)(5)(B)(i) —

the receipts (including interest) of the Highway Trust Fund during such period, over

I.R.C. § 9503(d)(5)(B)(ii) —

the amounts to be transferred during such period from such Fund under subsection (c) (other than paragraph (1) thereof).

I.R.C. § 9503(d)(6) Measurement Of Net Highway Receipts —

For purposes of making any estimate under paragraph (1) of net highway receipts for periods ending after the date specified in subsection (b)(1), the Secretary shall treat—

I.R.C. § 9503(d)(6)(A) —

each expiring provision of subsection (b) which is related to appropriations or transfers to the Highway Trust Fund to have been extended through the end of the 48-month period referred to in paragraph (1)(B), and

I.R.C. § 9503(d)(6)(B) —

with respect to each tax imposed under the sections referred to in subsection (b)(1), the rate of such tax during the 48-month period referred to in paragraph (1)(B) to be the same as the rate of such tax as in effect on the date of such estimate.

I.R.C. § 9503(d)(7) Reports —

Any estimate under paragraph (1) and any determination under paragraph (2) shall be reported by the Secretary of the Treasury to the Committee on Ways and Means of the House of Representatives, the Committee on Finance of the Senate, the Committees on the Budget of both Houses, the Committee on Public Works and Transportation of the House of Representatives, and the Committee on Environment and Public Works of the Senate.

I.R.C. § 9503(e) Establishment Of Mass Transit Account

I.R.C. § 9503(e)(1) Creation Of Account —

There is established in the Highway Trust Fund a separate account to be known as the “Mass Transit Account” consisting of such amounts as may be transferred or credited to the Mass Transit Account as provided in this section or section 9602(b).

I.R.C. § 9503(e)(2) Transfers To Mass Transit Account —

The Secretary of the Treasury shall transfer to the Mass Transit Account the mass transit portion of the amounts appropriated to the Highway Trust Fund under subsection (b) which are attributable to taxes under sections 4041 and 4081 imposed after March 31, 1983. For purposes of the preceding sentence, the term “mass transit portion” means, for any fuel with respect to which tax was imposed under section 4041 or 4081 and otherwise deposited into the Highway Trust Fund, the amount determined at the rate of—

I.R.C. § 9503(e)(2)(A) —

except as otherwise provided in this sentence, 2.86 cents per gallon,

I.R.C. § 9503(e)(2)(B) —

1.43 cents per gallon in the case of any partially exempt methanol or ethanol fuel (as defined in section 4041(m)) none of the alcohol in which consists of ethanol,

I.R.C. § 9503(e)(2)(C) —

1.86 cents per energy equivalent of a gallon of diesel (as defined in section 4041(a)(2)(D)) in the case of liquefied natural gas,

I.R.C. § 9503(e)(2)(D) —

2.13 cents per energy equivalent of a gallon of gasoline (as defined in section 4041(a)(2)(C)) in the case of liquefied petroleum gas, and

I.R.C. § 9503(e)(2)(E) —

9.71 cents per MCF (determined at standard temperature and pressure) in the case of compressed natural gas.

I.R.C. § 9503(e)(3) Expenditures From Account —

Amounts in the Mass Transit Account shall be available, as provided by appropriation Acts, for making capital or capital related expenditures (including capital expenditures for new projects) before October 1, 2026, in accordance with the Infrastructure Investment and Jobs Act or any other provision of law which was referred to in this paragraph before the date of the enactment of such Act (as such Act and provisions of law are in effect on the date of the enactment of such Act).

I.R.C. § 9503(e)(4) Limitation —

Rules similar to the rules of subsection (d) shall apply to the Mass Transit Account.

I.R.C. § 9503(e)(5) Portion Of Certain Transfers To Be Made From Account

I.R.C. § 9503(e)(5)(A) In General —

Transfers under paragraphs (2) and (3) of subsection (c) shall be borne by the Highway Account and the Mass Transit Account in proportion to the respective revenues transferred under this section to the Highway Account (after the application of paragraph (2)) and the Mass Transit Account.

I.R.C. § 9503(e)(5)(B) Highway Account —

For purposes of subparagraph (A), the term “Highway Account” means the portion of the Highway Trust Fund which is not the Mass Transit Account.

I.R.C. § 9503(f) Determination Of Trust Fund Balances After September 30, 1998

I.R.C. § 9503(f)(1) In General —

For purposes of determining the balances of the Highway Trust Fund and the Mass Transit Account after September 30, 1998, the opening balance of the Highway Trust Fund (other than the Mass Transit Account) on October 1, 1998, shall be $8,000,000,000. The Secretary shall cancel obligations held by the Highway Trust Fund to reflect the reduction in the balance under this paragraph.

I.R.C. § 9503(f)(2) Restoration Of Foregone Interest —

Out of money in the Treasury not otherwise appropriated, there is hereby appropriated—

I.R.C. § 9503(f)(2)(A) —

$14,700,000,000 to the Highway Account (as defined in subsection (e)(5)(B)) in the Highway Trust Fund; and

I.R.C. § 9503(f)(2)(B) —

$4,800,000,000 to the Mass Transit Account in the Highway Trust Fund.

I.R.C. § 9503(f)(3) Increase In Fund Balance —

There is hereby transferred to the Highway Account (as defined in subsection (e)(5)(B)) in the Highway Trust Fund amounts appropriated from the Leaking Underground Storage Tank Trust Fund under section 9508(c)(2).

I.R.C. § 9503(f)(4) Additional Appropriations To Trust Fund —

Out of money in the Treasury not otherwise appropriated, there is hereby appropriated to—

I.R.C. § 9503(f)(4)(A) —

the Highway Account (as defined in subsection (e)(5)(B)) in the Highway Trust Fund

I.R.C. § 9503(f)(4)(A)(i) —

for fiscal year 2013, $6,200,000,000, and

I.R.C. § 9503(f)(4)(A)(ii) —

for fiscal year 2014, $10,400,000,000, and

I.R.C. § 9503(f)(4)(B) —

the Mass Transit Account in the Highway Trust Fund, for fiscal year 2014, $2,200,000,000.

I.R.C. § 9503(f)(5) Additional Sums —

Out of money in the Treasury not otherwise appropriated, there is hereby appropriated—

I.R.C. § 9503(f)(5)(A) —

$7,765,000,000 to the Highway Account (as defined in subsection (e)(5)(B)) in the Highway Trust Fund; and

I.R.C. § 9503(f)(5)(B) —

$2,000,000,000 to the Mass Transit Account in the Highway Trust Fund.

I.R.C. § 9503(f)(6) Additional Increase In Fund Balance —

I.R.C. § 9503(f)(7) Additional Sums —

Out of money in the Treasury not otherwise appropriated, there is hereby appropriated—

I.R.C. § 9503(f)(7)(A) —

$6,068,000,000 to the Highway Account (as defined in subsection (e)(5)(B)) in the Highway Trust Fund; and

I.R.C. § 9503(f)(7)(B) —

$2,000,000,000 to the Mass Transit Account in the Highway Trust Fund.

I.R.C. § 9503(f)(8) Further Transfers To Trust Fund —

Out of money in the Treasury not otherwise appropriated, there is hereby appropriated—

I.R.C. § 9503(f)(8)(A) —

$51,900,000,000 to the Highway Account (as defined in subsection (e)(5)(B)) in the Highway Trust Fund; and

I.R.C. § 9503(f)(8)(B) —

$18,100,000,000 to the Mass Transit Account in the Highway Trust Fund.

I.R.C. § 9503(f)(9) Additional Increase In Fund Balance —

I.R.C. § 9503(f)(10) Further Transfers To Trust Fund —

Out of money in the Treasury not otherwise appropriated, there is hereby appropriated—

I.R.C. § 9503(f)(10)(A) —

$10,400,000,000 to the Highway Account (as defined in subsection (e)(5)(B)) in the Highway Trust Fund; and

I.R.C. § 9503(f)(10)(B) —

$3,200,000,000 to the Mass Transit Account in the Highway Trust Fund.

I.R.C. § 9503(f)(11) Further Transfers To Trust Fund —

Out of money in the Treasury not otherwise appropriated, there is hereby appropriated—

I.R.C. § 9503(f)(11)(A) —

$90,000,000,000 to the Highway Account (as defined in subsection (e)(5)(B)) in the Highway Trust Fund; and

I.R.C. § 9503(f)(11)(B) —

$28,000,000,000 to the Mass Transit Account in the Highway Trust Fund.

I.R.C. § 9503(f)(12) Treatment Of Amounts —

Any amount appropriated or transferred under this subsection to the Highway Trust Fund shall remain available without fiscal year limitation.

(Added by Pub. L. 97-424, title V, Sec. 531(a), Jan. 6, 1983, 96 Stat. 2187, and amended Pub. L. 98-369, div. A, title IV, Sec. 474(r)(43), title IX, Sec. 911(d)(1), title X, Sec. 1016(b), July 18, 1984, 98 Stat. 847, 1006, 1020; Pub. L. 99-499, title V, Sec. 521(b)(1), Oct. 17, 1986, 100 Stat. 1777; Pub. L. 99-640, Sec. 7(a), Nov. 10, 1986, 100 Stat. 3547; Pub. L. 100-17, title V, Sec. 503(a), (b), 504, Apr. 2, 1987, 101 Stat. 257, 258; Pub. L. 100-203, title X, Sec. 10502(d)(13)-(15), Dec. 22, 1987, 101 Stat. 1330-444, 1330-445; Pub. L. 100-448, Sec. 6(a)(1), (3), Sept. 28, 1988, 102 Stat. 1839; Pub. L. 101-239, title VII, Sec. 7822(b)(6), Dec. 19, 1989, 103 Stat. 2425; Pub. L. 101-508, title XI, Sec. 11211(a)(5)(D)-(F), (b)(6)(H), (g)(1), (h)(1), (i)(1), Nov. 5, 1990, 104 Stat. 1388-424, 1388-426, 1388-427; Pub. L. 102-240, title VIII, Sec. 8002, Dec. 18, 1991; Pub. L. 103-66, title XIII, Secs. 13244, 13242, Aug. 10, 1993, 107 Stat. 312; Pub. L. 103-429, Sec. 4, Oct. 31, 1994; Pub. L. 105-34, title IX, X, XVI, Sec. 901, 1032(e)(13), (14), 1601(f)(2)(A), (B), Aug. 5, 1997, 111 Stat 788; Pub. L. 105-102, Sec. 1, Nov. 20, 1997, 111 Stat. 2205; Pub. L. 105-130, Sec. 9(a), Dec. 1, 1997, 111 Stat. 2561; Pub. L. 105-178, Sec. 9002, 9004, 9005, 9011, June 9, 1998, 112 Stat; Pub. L. 105-277, title IV, Sec. 4006(b)(1), Oct. 21, 1998, 112 Stat 2681; Pub. L. 106-554, Sec. 318, Dec. 21, 2000, 114 Stat. 2763; Pub. L. 108-88, Sec. 12, Sept. 30, 2003, 117 Stat. 1110; Pub. L. 108-202, Sec. 12, Feb. 29, 2004, 118 Stat. 491; Pub. L. 108-224, Sec. 10, April 30, 2004; Pub. L. 108-263, Sec. 10, June 30, 2004, 118 Stat. 710; Pub. L. 108-280, Sec. 10, July 30, 2004, 118 Stat. 876; Pub. L. 108-310, Sec. 13, Sept. 30, 2004, 118 Stat. 1144; Pub. L. 108-357, title III, VIII, Sec. 301(c), 868, Oct. 22, 2004, 118 Stat. 1418; Pub. L. 109-14, Sec. 9, 119 Stat. 324, May 31, 2005; Pub. L. 109-20, Sec. 9, July 1, 2005, 119 Stat. 346; Pub. L. 109-35, Sec. 9, July 20, 2005, 119 Stat. 379; Pub. L. 109-37, Sec. 9, July 22, 2005, 119 Stat. 394; Pub. L. 109-40, Sec. 9, July 28, 2005, 119 Stat. 410; Pub. L. 109-42, Sec. 7, July 30, 2005, 119 Stat. 435; Pub. L. 109-59, Sec. 11101(c), (d), 11102(a), (b), 11115(a), 11161(c), 11167(b), Aug. 10, 2005, 119 Stat. 1144; Pub. L. 109-432, div. A, title IV, Sec. 420(b)(6), Dec. 20, 2006, 120 Stat. 2922; Pub. L. 110-172, Sec. 11(a)(44), Dec. 29, 2007, 121 Stat. 2473; Pub. L. 110-244, Title I, Sec. 121(c), June 6, 2008, 122 Stat. 1572; Pub. L. 110-318, Sec. 1, Sept. 15, 2008, 122 Stat. 3532; Pub. L. 111-46, Sec. 1, Aug. 7, 2009, 123 Stat. 1970; Pub. L. 111-88, Div. B, Sec. 103, Oct. 30, 2009, 123 Stat. 2903 Pub. L. 111-68, Sec. 159, Oct. 1, 2009, 123 Stat. 2023; Pub. L. 111-88, Div. B, Sec. 103, Oct. 30, 2009, 123 Stat. 2903;Pub. L. 111-147, Sec. 441(a), (b), 442(a), (b), 443(a), 444(a), (b), 445(a), Mar. 18, 2010, 124 Stat. 71; Pub. L. 111-322, title II, Sec. 2401(a), Dec. 22, 2010, 124 Stat. 3518; Pub. L. 112-5, title IV, Sec. 401, Mar. 4, 2011, 125 Stat. 14; Pub. L. 112-30, title I, Sec. 141, 142, Sept. 16, 2011, 125 Stat. 342; Pub. L. 112-102, title IV, Sec. 401(a), 402(e), Mar. 30, 2012, 126 Stat. 271; Pub. L. 112-140, Sec. 401(a), 402(d), June 29, 2012, 126 Stat. 391; Pub. L. 112-141, Sec. 40101(a), 40102(e), 40201(b), 40251, July 6, 2012, 126 Stat. 405; Pub. L. 113-159, title II, Sec. 2001(a), 2002(a), Aug. 8, 2014, 128 Stat. 1839; Pub. L. 113-295, Div. A, title II, Sec. 217, Dec. 19, 2014, 128 Stat. 4010; Pub. L. 113-287, Sec. 5(h), Dec. 19, 2014; Pub. L. 114-21, title II, Sec. 2001, May 29, 2015; Pub. L. 114-41, title II, Sec. 2001(a), 2002, July 31, 2015, 129 Stat. 443; Pub. L. 114-73, title II, Sec. 2001(a), Oct. 29, 2015; Pub. L. 114-87, title II, Sec. 2001(a), Nov. 20, 2015; Pub. L. 114-94, Div. C, title XXXI, Sec. 31101, 31102, 31201, 31202, Dec. 4, 2015; Pub. L. 115-141, Div. U, title I, Sec. 104(b), title IV, Sec. 401(a)(341), Mar. 23, 2018, 132 Stat. 348; Pub. L. 116-159, title II, Secs. 1201, 1204, Oct. 1, 2020, 134 Stat. 709; Pub. L. 117-44, title II, Sec. 201(a), Oct. 2, 2021, 135 Stat. 382; Pub. L. 117-52, Sec. 4(a), Oct. 31, 2021; Pub. L. 117-58, Div. H, title I, Secs. 80101(a), 80102(e)(1), (2), 80103, Nov. 15, 2021, 135 Stat. 429.)

BACKGROUND NOTES

AMENDMENTS

2021 — Subsec. (b)(1). Pub. L. 117-58, Sec. 80102(e)(1)(A)(i), amended par. (1) by substituting “October 1, 2028” for “October 1, 2022”.

Subsec. (b)(2). Pub. L. 117-58, Sec. 80102(e)(1)(A)(i), amended par. (2) by substituting “October 1, 2028” for “October 1, 2022”.

Subsec. (b)(2). Pub. L. 117-58, Sec. 80102(e)(1)(A)(ii), amended par. (2) by substituting “October 1, 2028” for “October 1, 2022” in the heading.

Subsec. (b)(2). Pub. L. 117-58, Sec. 80102(e)(1)(A)(iii), amended par. (2) by substituting “September 30, 2028” for “September 30, 2022”.

Subsec. (b)(2). Pub. L. 117-58, Sec. 80102(e)(1)(A)(iv), amended par. (2) by substituting “July 1, 2029” for “July 1, 2023”.

Subsec. (b)(6)(B). Pub. L. 117-58, Sec. 80101(a)(1), amended subpar. (B) by substituting “October 1, 2026” for “October 1, 2021”.

Subsec. (c)(1). Pub. L. 117-58, Sec. 80101(a)(1), amended par. (1) by substituting “October 1, 2026” for “October 1, 2021”.

Subsec. (c)(1). Pub. L. 117-58, Sec. 80101(a)(2), amended par. (1) by substituting “Infrastructure Investment and Jobs Act” for “Continuing Appropriations Act, 2021 and Other Extensions Act”.

Subsec. (c)(2). Pub. L. 117-58, Sec. 80102(e)(1)(B), amended par. (2) by substituting “July 1, 2029” for “July 1, 2023”.

Subsec. (c)(3)(A)(i). Pub. L. 117-58, Sec. 80102(e)(2)(A), amended clause (i) by substituting “October 1, 2028” for October 1, 2022”.

Subsec. (c)(4)(A). Pub. L. 117-58, Sec. 80102(e)(2)(A), amended subpar. (A) by substituting “October 1, 2028” for “October 1, 2022”.

Subsec. (e)(3). Pub. L. 117-58, Sec. 80101(a)(1), amended par. (3) by substituting “October 1, 2026” for “October 1, 2021”.

Subsec. (e)(3). Pub. L. 117-58, Sec. 80101(a)(2), amended par. (3) by substituting “Infrastructure Investment and Jobs Act” for “Continuing Appropriations Act, 2021 and Other Extensions Act”.

Subsec. (f)(11)-(12). Pub. L. 117-58, Sec. 80103, amended subsec. (f) by redesignating par. (11) as par. (12) and by adding a new par. (11).

Subsec. (b)(6)(B). Pub. L. 117-52, Sec. 4(a)(1), amended subpar. (B) by substituting “December 4, 2021” for “November 1, 2021”.

Subsec. (c)(1). Pub. L. 117-52, Sec. 4(a)(1), amended par. (1) by substituting “December 4, 2021” for “November 1, 2021”.

Subsec. (c)(1). Pub. L. 117-52, Sec. 4(a)(2), amended par. (1) by substituting “Further Surface Transportation Extension Act of 2021” for ‘‘Surface Transportation Extension Act of 2021”.

Subsec. (e)(3). Pub. L. 117-52, Sec. 4(a)(1), amended par. (3) by substituting “December 4, 2021” for “November 1, 2021”.

Subsec. (e)(3). Pub. L. 117-52, Sec. 4(a)(2), amended par. (3) by substituting “Further Surface Transportation Extension Act of 2021” for ‘‘Surface Transportation Extension Act of 2021”.

Subsec. (b)(6)(B). Pub. L. 117-44, 201(a)(1), amended subpar. (B) by substituting “November 1, 2021” for “October 1, 2021”.

Subsec. (c)(1). Pub. L. 117-44, 201(a)(1), amended par. (1) by substituting “November 1, 2021” for “October 1, 2021”.

Subsec. (c)(1).Pub. L. 117-44, 201(a)(2), amended par. (1) by substituting “Surface Transportation Extension Act of 2021” for ‘‘Continuing Appropriations Act, 2021 and Other Extensions Act”.

Subsec. (e)(3). Pub. L. 117-44, 201(a)(1), amended par. (3) by substituting “November 1, 2021” for “October 1, 2021”.

Subsec. (e)(3). Pub. L. 117-44, 201(a)(2), amended par. (3) by substituting “Surface Transportation Extension Act of 2021” for ‘‘Continuing Appropriations Act, 2021 and Other Extensions Act”.

2020 — Subsec. (b)(6)(B). Pub. L. 116-159, Sec. 1201(1), amended subpar. (B) by substituting “October 1, 2021” for “October 1, 2020”.

Subsec. (c)(1). Pub. L. 116-159, Sec. 1201(1), amended par. (1) by substituting “October 1, 2021” for “October 1, 2020”.

Subsec. (c)(1). Pub. L. 116-159, Sec. 1201(2), amended par. (1) by substituting ‘‘Continuing Appropriations Act, 2021 and Other Extensions Act” for “FAST Act”.

Subsec. (e)(3). Pub. L. 116-159, Sec. 1201(1), amended par. (3) by substituting “October 1, 2021” for “October 1, 2020”.

Subsec. (e)(3). Pub. L. 116-159, Sec. 1201(2), amended par. (1) by substituting ‘‘Continuing Appropriations Act, 2021 and Other Extensions Act” for “FAST Act”.

Subsec. (f)(10)-(11). Pub. L. 116-159, Sec. 1204, amended subsec. (f) by redesignating par. (10) as par. (11) and by adding a new par. (11).

2018 — Subsec. (c)(5). Pub. L. 115-141, Div. U, Sec. 401(a)(341), amended par. (5) by striking “and before October 1, 2011,”.

Subsec. (e)(2)(C). Pub. L. 115-141, Div. U, Sec. 104(b)(1), amended subpar. (C) by substituting “per energy equivalent of a gallon of diesel (as defined in section 4041(a)(2)(D))” for “per gallon”.

Subsec. (e)(2)(D). Pub. L. 115-141, Div. U, Sec. 104(b)(2), amended subpar. (D) by substituting “per energy equivalent of a gallon of gasonline (as defined in section 4041(a)(2)(C))” for “per gallon”.

2015 — Subsec. (b)(1). Pub. L. 114-94, Sec. 31102(e)(1)(A)(i), amended par. (1) by substituting “October 1, 2022” for “October 1, 2016” each place it appeared.

Subsec. (b)(2). Pub. L. 114-94, Sec. 31102(e)(1)(A)(i), amended par. (2) by substituting “October 1, 2022” for “October 1, 2015” each place it appeared.

Subsec. (b)(2). Pub. L. 114-94, Sec. 31102(e)(1)(A)(ii), amended par (2) by substituting “October 1, 2022” for “October 1, 2015” in the heading.

Subsec. (b)(2). Pub. L. 114-94, Sec. 31102(e)(1)(A)(iii), amended par. (2) by substituting “September 16, 2022” for “September 16, 2016”.

Subsec. (b)(2). Pub. L. 114-94, Sec. 31102(e)(1)(A)(iv), amended par. (2) by substituting “July 1, 2023” for “July 1, 2017”.

Subsec. (b)(5). Pub. L. 114-94, Sec. 31202(a), amended par. (5) by substituting “(A) In General.—There are hereby” for “There are hereby” and by adding subpar. (B).

Subsec. (b)(6)(B). Pub. L. 114-94, Sec. 31101(a)(1), amended subpar. (B) by substituting “October 1, 2020” for “December 5, 2015”.

Subsec. (c)(1). Pub. L. 114-94, Sec. 31101(a)(1), amended par. (1) by substituting “October 1, 2020” for “December 5, 2015”.

Subsec. (c)(1). Pub. L. 114-94, Sec. 31101(a)(2), amended par. (1) by substituting “FAST Act” for “Surface Transportation Extension Act of 2015, Part II”.

Subsec. (c)(2). Pub. L. 114-94, Sec. 31102(e)(1)(B), amended par. (2) by substituting “July 1, 2023” for “July 1, 2017”.

Subsec. (c)(3)(A)(i). Pub. L. 114-94, Sec. 31102(e)(2)(A), amended clause (i) by substituting “October 1, 2022” for “October 1, 2016”.

Subsec. (c)(4)(A). Pub. L. 114-94, Sec. 31102(e)(2)(A), amended subpar. (A) by substituting “October 1, 2022” for “October 1, 2016”.

Subsec. (e)(3). Pub. L. 114-94, Sec. 31101(a)(1), amended par. (3) by substituting “October 1, 2020” for “December 5, 2015”.

Subsec. (e)(3). Pub. L. 114-94, Sec. 31101(a)(2), amended par. (3) by substituting “FAST Act” for “Surface Transportation Extension Act of 2015, Part II”.

Subsec. (f)(8)-(10). Pub. L. 114-94, Sec. 31201, amended subsec. (f) by redesignating par. (8) as par. (10) and by adding paras. (8) and (9).

Subsec. (b)(6)(B). Pub. L. 114-87, Sec. 2001(a)(1), amended subpar. (B) by substituting “December 5, 2015” for “November 21, 2015”.

Subsec. (c)(1). Pub. L. 114-87, Sec. 2001(a)(1), amended par. (1) by substituting “December 5, 2015” for “November 21, 2015”.

Subsec. (c)(1). Pub. L. 114-87, Sec. 2001(a)(2), amended par. (1) by substituting “Surface Transportation Extension Act of 2015, Part II“ for “Surface Transportation Extension Act of 2015“.

Subsec. (e)(3). Pub. L. 114-87, Sec. 2001(a)(1), amended par. (3) by substituting “December 5, 2015” for “November 21, 2015”.

Subsec. (e)(3). Pub. L. 114-87, Sec. 2001(a)(2), amended par. (3) by substituting “Surface Transportation Extension Act of 2015, Part II“ for “Surface Transportation Extension Act of 2015“.

Subsec. (b)(6)(B). Pub. L. 114-73, Sec. 2001(a)(1), amended subpar. (B) by substituting “November 21, 2015” for “October 30, 2015”.

Subsec. (c)(1). Pub. L. 114-73, Sec. 2001(a)(1), amended par. (1) by substituting “November 21, 2015” for “October 30, 2015”.

Subsec. (c)(1). Pub. L. 114-73 Sec. 2001(a)(2), amended par. (1) by substituting “Surface Transportation Extension Act of 2015“ for “Surface Transportation and Veterans Health Care Choice Improvement Act of 2015”.

Subsec. (e)(3). Pub. L. 114-73, Sec. 2001(a)(1), amended par. (3) by substituting “November 21, 2015” for “October 30, 2015”.

Subsec. (e)(3). Pub. L. 114-73, Sec. 2001(a)(2), amended par. (3) by substituting “Surface Transportation Extension Act of 2015“ for “Surface Transportation and Veterans Health Care Choice Improvement Act of 2015”.

Subsec. (b)(6)(B). 114-41, Sec. 2001(a)(1), amended subpar. (B) by substituting “October 30, 2015” for “August 1, 2015”.

Subsec. (c)(1). 114-41, Sec. 2001(a)(1), amended par. (1) by substituting “October 30, 2015” for “August 1, 2015”.

Subsec. (c)(1). 114-41, Sec. 2001(a)(2), amended par. (1) by substituting “Surface Transportation and Veterans Health Care Choice Improvement Act of 2015” for “Highway and Transportation Funding Act of 2015”.

Subsec. (e)(3). 114-41, Sec. 2001(a)(1), amended par. (3) by substituting “October 30, 2015” for “August 1, 2015”.

Subsec. (e)(3). 114-41, Sec. 2001(a)(2), amended par. (3) by substituting “Surface Transportation and Veterans Health Care Choice Improvement Act of 2015” for “Highway and Transportation Funding Act of 2015”.

Subsec. (f)(7)-(8). 114-41, Sec. 2002, amended subsec. (f) by redesignating par. (7) as par. (8) and by adding a new par. (7).

Subsec. (b)(6)(B). Pub. L. 114-21, Sec. 2001(a)(1), amended subpar. (B) by substituting “August 1, 2015” for “June 1, 2015”.

Subsec. (c)(1). Pub. L. 114-21, Sec. 2001(a)(1), amended par. (1) by substituting “August 1, 2015” for “June 1, 2015”.

Subsec. (c)(1). Pub. L. 114-21, Sec. 2001(a)(2), amended par. (1) by substituting “Highway and Transportation Funding Act of 2015” for “Highway and Transportation Funding Act of 2014”.

Subsec. (e)(3). Pub. L. 114-21, Sec. 2001(a)(1), amended par. (3) by substituting “August 1, 2015” for “June 1, 2015”.

Subsec. (e)(3). Pub. L. 114-21, Sec. 2001(a)(2), amended par. (3) by substituting “Highway and Transportation Funding Act of 2015” for “Highway and Transportation Funding Act of 2014”.

2014 - Subsec. (b)(1). Pub. L. 113-295, Div. A, Sec. 217(a), amended par. (1) by inserting “and taxes received under section 4081 shall be determined without regard to tax receipts attributable to the rate specified in section 4081(a)(2)(C)”.

Subsec. (c)(3)(A)(i). Pub. L. 113-287, Sec. 5(h), amended clause (i) by substituting “chapter 2003 of title 54” for “title I of the Land and Water Conservation Fund Act of 1965”.

Subsec. (b)(6)(B). Pub. L. 113-159, Sec. 2001(a)(1), amended subpar. (B) by substituting “June 1, 2015” for “October 1, 2014” .

Subsec. (c)(1). Pub. L. 113-159, Sec. 2001(a)(1), amended par. (1) by substituting “June 1, 2015” for “October 1, 2014”.

Subsec. (c)(1). Pub. L. 113-159, Sec. 2001(a)(2), amended par. (1) by substituting “Highway and Transportation Funding Act of 2014” for “MAP-21”.

Subsec. (e)(3). Pub. L. 113-159, Sec. 2001(a)(1), amended par. (3) by substituting “June 1, 2015” for “October 1, 2014”.

Subsec. (e)(3). Pub. L. 113-159, Sec. 2001(a)(2), amended par. (3) by substituting “Highway and Transportation Funding Act of 2014” for “MAP-21”.

Subsec. (f)(5)-(7). Pub. L. 113-159, Sec. 2002(a), amended subsec. (f) by redesignating par. (5) as par. (7) and by adding new par. (5) and (6).

2012 - Subsec. (b)(1). Pub. L. 112-141, Sec. 40102(e)(1)(A)(i), amended par. (1) by substituting “October 1, 2016” for “July 1, 2012”.

Subsec. (b)(2). Pub. L. 112-141, Sec. 40102(e)(1)(A)(i)-(iv), amended par. (2) by substituting “October 1, 2016” for “July 1, 2012”, by substituting “October 1, 2016” for “July 1, 2012” in the heading, by substituting “September 30, 2016” for “June 30, 2012”, and by substituting “July 1, 2017” for “April 1, 2013”.

Subsec. (b)(6)(B). Pub. L. 112-141, Sec. 40101(a)(1), amended subpar. (B) by substituting “October 1, 2014” for “July 1, 2012”.

Subsec. (c)(1). Pub. L. 112-141, Sec. 40101(a)(1), amended par. (1) by substituting “October 1, 2014” for “July 1, 2012”.

Subsec. (c)(1). Pub. L. 112-141, Sec. 40101(a)(2), amended par. (1) by substituting “MAP-21” for “Surface Transportation Extension Act of 2012”.

Subsec. (c)(2). Pub. L. 112-141, Sec. 40102(e)(1)(B), amended par. (2) by substituting “July 1, 2017” for “April 1, 2013”.

Subsec. (c)(3)(A)(i). Pub. L. 112-141, Sec. 40102(e)(2)(A), amended clause (i) by substituting “October 1, 2016” for “July 1, 2012”.

Subsec. (c)(4)(A). Pub. L. 112-141, Sec. 40102(e)(2)(A), amended subpar. (A) by substituting “October 1, 2016” for “July 1, 2012”.

Subsec. (e)(3). Pub. L. 112-141, Sec. 40101(a)(1), amended par. (3) by substituting “October 1, 2014” for “July 1, 2012”.

Subsec. (e)(3). Pub. L. 112-141, Sec. 40101(a)(2), amended par. (3) by substituting “MAP-21” for “Surface Transportation Extension Act of 2012”.

Subsec. (f)(3). Pub. L. 112-141, Sec. 40201(b)(1), amended subsec. (f) by adding par. (3)

Subsec. (f)(4)[10]. Pub. L. 112-141, Sec. 40201(b)(2), amended par. (4)[10] by striking “Appropriated” in the heading and by inserting “or transferred” after “appropriate” in the text.

Subsed. (f)(4)-(5). Pub. L. 112-141, Sec. 40251, amended subsec. (f) by redesignating par. (4) as par. (5) and by adding a new par. (4).

Subsec. (b)(1). Pub. L. 112-140, Sec. 402(d)(1)(A)(i), amended par. (1) by substituting “July 7, 2012” for “July 1, 2012”. Note that Pub. L. 112-140 was enacted as a temporary extension of Federal-aid highway, highway safety, motor carrier safety, transit, and other programs funded out of the Highway Trust Fund pending enactment of a multiyear law reauthorizing such programs [Pub. L. 112-141]. See Special Rule for Execution of Amendments in MAP-21, below, for further explanation.

Subsec. (b)(2). Pub. L. 112-140, Sec. 402(d)(1)(A)(i)-(iv), amended par. (2) by substituting “July 7, 2012” for “July 1, 2012”, by substituting “July 7, 2012” for “July 1, 2012” in the heading, by substituting “July 6, 2012” for “June 30, 2012”, and by substituting “April 7, 2013” for “April 1, 2013”. Note that Pub. L. 112-140 was enacted as a temporary extension of Federal-aid highway, highway safety, motor carrier safety, transit, and other programs funded out of the Highway Trust Fund pending enactment of a multiyear law reauthorizing such programs [Pub. L. 112-141]. See Special Rule for Execution of Amendments in MAP-21, below, for further explanation.

Subsec. (b)(6)(B). Pub. L. 112-140, Sec. 401(a)(1), amended subpar. (B) by substituting “July 7, 2012” for “July 1, 2012”. Note that Pub. L. 112-140 was enacted as a temporary extension of Federal-aid highway, highway safety, motor carrier safety, transit, and other programs funded out of the Highway Trust Fund pending enactment of a multiyear law reauthorizing such programs [Pub. L. 112-141]. See Special Rule for Execution of Amendments in MAP-21, below, for further explanation.

Subsec. (c)(1). Pub. L. 112-140, Sec. 401(a)(1), amended par. (1) by substituting “July 7, 2012” for “July 1, 2012”. Note that Pub. L. 112-140 was enacted as a temporary extension of Federal-aid highway, highway safety, motor carrier safety, transit, and other programs funded out of the Highway Trust Fund pending enactment of a multiyear law reauthorizing such programs [Pub. L. 112-141]. See Special Rule for Execution of Amendments in MAP-21, below, for further explanation.

Subsec. (c)(1). Pub. L. 112-140, Sec. 401(a)(2), amended par. (1) by substituting “Temporary Surface Transportation Extension Act of 2012” for “Surface Transportation Extension Act of 2012”. Note that Pub. L. 112-140 was enacted as a temporary extension of Federal-aid highway, highway safety, motor carrier safety, transit, and other programs funded out of the Highway Trust Fund pending enactment of a multiyear law reauthorizing such programs [Pub. L. 112-141]. See Special Rule for Execution of Amendments in MAP-21, below, for further explanation.

Subsec. (c)(2). Pub. L. 112-140, Sec. 402(d)(1)(B), amended par. (2) by substituting “April 7, 2013” for “April 1, 2013”. Note that Pub. L. 112-140 was enacted as a temporary extension of Federal-aid highway, highway safety, motor carrier safety, transit, and other programs funded out of the Highway Trust Fund pending enactment of a multiyear law reauthorizing such programs [Pub. L. 112-141]. See Special Rule for Execution of Amendments in MAP-21, below, for further explanation.

Subsec. (c)(3)(A)(i). Pub. L. 112-140, Sec. 402(d)(2)(A), amended clause (i) by substituting “July 7, 2012” for “July 1, 2012”. Note that Pub. L. 112-140 was enacted as a temporary extension of Federal-aid highway, highway safety, motor carrier safety, transit, and other programs funded out of the Highway Trust Fund pending enactment of a multiyear law reauthorizing such programs [Pub. L. 112-141]. See Special Rule for Execution of Amendments in MAP-21, below, for further explanation.

Subsec. (c)(4)(A). Pub. L. 112-140, Sec. 402(d)(2)(A), amended subpar. (A) by substituting “July 7, 2012” for “July 1, 2012”. Note that Pub. L. 112-140 was enacted as a temporary extension of Federal-aid highway, highway safety, motor carrier safety, transit, and other programs funded out of the Highway Trust Fund pending enactment of a multiyear law reauthorizing such programs [Pub. L. 112-141]. See Special Rule for Execution of Amendments in MAP-21, below, for further explanation.

Subsec. (e)(3). Pub. L. 112-140, Sec. 401(a)(1), amended par. (3) by substituting “July 7, 2012” for “July 1, 2012”. Note that Pub. L. 112-140 was enacted as a temporary extension of Federal-aid highway, highway safety, motor carrier safety, transit, and other programs funded out of the Highway Trust Fund pending enactment of a multiyear law reauthorizing such programs [Pub. L. 112-141]. See Special Rule for Execution of Amendments in MAP-21, below, for further explanation.

Subsec. (e)(3). Pub. L. 112-140, Sec. 401(a)(2), amended par. (3) by substituting “Temporary Surface Transportation Extension Act of 2012” for “Surface Transportation Extension Act of 2012”. Note that Pub. L. 112-140 was enacted as a temporary extension of Federal-aid highway, highway safety, motor carrier safety, transit, and other programs funded out of the Highway Trust Fund pending enactment of a multiyear law reauthorizing such programs [Pub. L. 112-141]. See Special Rule for Execution of Amendments in MAP-21, below, for further explanation.

Subsec. (b)(1). Pub. L. 112-102, Sec. 402(e)(1)(A)(i), amended par. (1) by substituting “July 1, 2012” for “April 1, 2012”.

Subsec. (b)(2). Pub. L. 112-102, Sec. 402(e)(1)(A)(i)-(iv), amended par. (2) by substituting “July 1, 2012” for “April 1, 2012”, by substituting “July 1, 2012” for “April 1, 2012” in the heading, by substituting “June 30, 2012” for “March 31, 2012”, and by substituting “April 1, 2013” for “January 1, 2013”.

Subsec. (b)(6)(B). Pub. L. 112-102, Sec. 401(a)(1), amended subpar. (B) by substituting “July 1, 2012” for “April 1, 2012”.

Subsec. (c)(1). Pub. L. 112-102, Sec. 401(a)(1), amended par. (1) by substituting “July 1, 2012” for “April 1, 2012”.

Subsec. (c)(1). Pub. L. 112-102, Sec. 401(a)(2), amended par. (1) by substituting “Surface Transportation Extension Act of 2012” for “Surface Transportation Extension Act of 2011, Part II”.

Subsec. (c)(2). Pub. L. 112-102, Sec. 402(e)(1)(B), amended par. (2) by substituting “April 1, 2013” for “January 1, 2013”.

Subsec. (c)(3)(A)(i). Pub. L. 112-102, Sec. 402(e)(2)(A), amended clause (i) by substituting “July 1, 2012” for “April 1, 2012”.

Subsec. (c)(4)(A). Pub. L. 112-102, Sec. 402(e)(2)(A), amended subpar. (A) by substituting “July 1, 2012” for “April 1, 2012”.

Subsec. (e)(3). Pub. L. 112-102, Sec. 401(a)(1), amended par. (3) by substituting “July 1, 2012” for “April 1, 2012”.

Subsec. (e)(3). Pub. L. 112-102, Sec. 401(a)(2), amended par. (3) by substituting “Surface Transportation Extension Act of 2012” for “Surface Transportation Extension Act of 2011, Part II”.

2011 - Subsec. (b)(1). Pub. L. 112-30, Sec. 142(e)(1)(A)(i), amended par. (1) by substituting “April 1, 2012” for “October 1, 2011”.

Subsec. (b)(2). Pub. L. 112-30, Sec. 142(e)(1)(A)(i), amended par. (2) by substituting “April 1, 2012” for “October 1, 2011”.

Subsec. (b)(2). Pub. L. 112-30, Sec. 142(e)(1)(A)(ii), amended the heading for par. (2) by substituting “April 1, 2012” for “October 1, 2011”.

Subsec. (b)(2). Pub. L. 112-30, Sec. 142(e)(1)(A)(iii), amended par. (2) by substituting “March 31, 2012” for “September 30, 2011”.

Subsec. (b)(2). Pub. L. 112-30, Sec. 142(e)(1)(A)(iv), amended par. (2) by substituting “January 1, 2013” for “July 1, 2012”.

Subsec. (b)(6)(B). Pub. L. 112-30, Sec. 141(a)(1), amended subpar. (B) by substituting “April 1, 2012” for “October 1, 2011”.

Subsec. (c)(1). Pub. L. 112-30, Sec. 141(a)(1), amended par. (1) by substituting “April 1, 2012” for “October 1, 2011”.

Subsec. (c)(1). Pub. L. 112-30, Sec. 141(a)(2), amended par. (1) by substituting “the Surface Transportation Extension Act of 2011, Part II” for “the Surface Transportation Extension Act of 2011”.

Subsec. (c)(2). Pub. L. 112-30, Sec. 142(e)(1)(B), amended par. (2) by substituting “January 1, 2013” for “July 1, 2012”.

Subsec. (c)(3)(A)(i). Pub. L. 112-30, Sec. 142(e)(2)(A), amended clause (i) by substituting “April 1, 2012” for “October 1, 2011”.

Subsec. (c)(4)(A). Pub. L. 112-30, Sec. 142(e)(2)(A), amended subpar. (A) by substituting “April 1, 2012” for “October 1, 2011”.

Subsec. (e)(3). Pub. L. 112-30, Sec. 141(a)(1), amended par. (3) by substituting “April 1, 2012” for “October 1, 2011”.

Subsec. (e)(3). Pub. L. 112-30, Sec. 141(a)(2), amended par. (3) by substituting “the Surface Transportation Extension Act of 2011, Part II” for “the Surface Transportation Extension Act of 2011”.

Subsec. (b)(6)(B). Pub. L. 112-5, Sec. 401(a)(1), amended subpar. (B) by substituting “October 1, 2011” for “March 5, 2011”.

Subsec. (c)(1). Pub. L. 112-5, Sec. 401(a)(1), amended par. (1) by substituting “October 1, 2011” for “March 5, 2011”.

Subsec. (c)(1). Pub. L. 112-5, Sec. 401(a)(2), amended par. (1) by substituting “the Surface Transportation Extension Act of 2011” for “the Surface Transportation Extension Act of 2010, Part II”.

Subsec. (e)(3). Pub. L. 112-5, Sec. 401(a)(2), amended par. (3) by substituting “the Surface Transportation Extension Act of 2011” for “the Surface Transportation Extension Act of 2010, Part II”.

Subsec. (e)(3). Pub. L. 112-5, Sec. 401(a)(3), amended par. (3) by substituting “October 1, 2011” for “March 5, 2011”.

2010 - Subsec. (b)(6)(B). Pub. L. 111-322, Sec. 2401(a)(1), amended subpar. (B) by substituting “March 5, 2011” for “December 31, 2010 (January 1, 2011, in the case of expenditures for administrative expenses)”.

Subsec. (c)(1). Pub. L. 111-322, Sec. 2401(a)(1), amended par. (1) by substituting “March 5, 2011” for “December 31, 2010 (January 1, 2011, in the case of expenditures for administrative expenses)”.

Subsec. (c)(1). Pub. L. 111-322, Sec. 2401(a)(2), amended par. (1) by substituting “the Surface Transportation Extension Act of 2010, Part II” for “the Surface Transportation Extension Act of 2010”.

Subsec. (e)(3). Pub. L. 111-322, Sec. 2401(a)(2), amended par. (3) by substituting “the Surface Transportation Extension Act of 2010, Part II” for “the Surface Transportation Extension Act of 2010”.

Subsec. (e)(3). Pub. L. 111-322, Sec. 2401(a)(3), amended par. (3) by substituting “March 5, 2011” for “January 1, 2011”.

Subsec. 9503(b)(4)(D). Pub. L. 111-147, Sec. 444(b)(2), amended subpar. (D) by substituting “paragraph (3)(D) or (4)(B)” for “paragraph (4)(D) or (5)(B)”.

Subsec. (b)(6)(B). Pub. L. 111-147, Sec. 445(a)(3), amended subpar. (B) by substituting “December 31, 2010 (January 1, 2011” for “September 30, 2009 (October 1, 2009”.

Subsec. (c)(1). Pub. L. 111-147, Sec. 445(a)(1), amended para. (1) by substituting “December 31, 2010 (January 1, 2011” for “September 30, 2009 (October 1, 2009” and by substituting “under the Surface Transportation Extension Act of 2010 or any other provision of law which was referred to in this paragraph before the date of the enactment of such Act (as such Act and provisions of law are in effect on the date of the enactment of such Act).” for “under the first Continuing Appropriations Resolution for Fiscal Year 2010 enacted into law or any other provision of law which was referred to in this paragraph before the date of the enactment of such Continuing Appropriations Resolution (as such Resolution and provisions of law are in effect on the date of the enactment of the last amendment to such Resolution).”

Subsec. (c)(2). Pub. L. 111-147, Sec. 444(a), struck par. (2). Before being struck, it read as follows:

“(2) Transfers From Highway Trust Fund For Certain Repayments And Credits

“(A)In General.— The Secretary shall pay from time to time from the Highway Trust Fund into the general fund of the Treasury amounts equivalent to—

“(i) the amounts paid before July 1, 2012, under—

“(I) section 6420 (relating to amounts paid in respect of gasoline used on farms),

“(II) section 6421 (relating to amounts paid in respect of gasoline used for certain nonhighway purposes or by local transit systems), and

“(III) section 6427 (relating to fuels not used for taxable purposes), on the basis of claims filed for periods ending before October 1, 2011, and

“(ii) the credits allowed under section 34 (relating to credit for certain uses of fuel) with respect to fuel used before October 1, 2011.

“The amounts payable from the Highway Trust Fund under this subparagraph or paragraph (3) shall be determined by taking into account only the portion of the taxes which are deposited into the Highway Trust Fund applicable to any fuel. Clauses (i)(III) and (ii) shall not apply to claims under section 6427(e).

“ (B) Transfers Based On Estimates.—Transfers under subparagraph (A) shall be made on the basis of estimates by the Secretary, and proper adjustments shall be made in amounts subsequently transferred to the extent prior estimates were in excess or less than the amounts required to be transferred.

“(C) Exception For Use In Aircraft And Motorboats.— This paragraph shall not apply to amounts estimated by the Secretary as attributable to use of gasoline and special fuels in motorboats or in aircraft.

Subsec. (c)(3)-(6). Pub. L. 111-147, Sec. 444(a), amended subsec. (c) by redesignating par. (3)-(6) as par. (2)-(5), respectively.

Subsec. (c)(2). Pub. L. 111-147, Sec. 444(b)(3), amended par. (2), as redesignated, by adding the sentence at the end.

Subsec. (e)(1). Pub. L. 111-147, Sec. 442(b), amended par. (1) by substituting “the section” for “this subsection”.

Subsec. (e)(3). Pub. L. 111-147, Sec. 445(a)(2), amended par. (3) by substituting “January 1, 2011” for “October 1, 2009” and by substituting “in accordance with the Surface Transportation Extension Act of 2010 or any other provision of law which was referred to in this paragraph before the date of the enactment of such Act (as such Act and provisions of law are in effect on the date of the enactment of such Act).” for “in accordance with the first Continuing Appropriations Resolution for Fiscal Year 2010 enacted into law or any other provision of law which was referred to in this paragraph before the date of the enactment of such Continuing Appropriations Resolution (as such Resolution and provisions of law are in effect on the date of the enactment of the last amendment to such Resolution).”

Subsec. (e)(5)(A). Pub. L. 111-147, Sec. 444(b)(4), amended subpar. (A) by substituting “(2) and (3)” for “(2), (3), and (4)”.

Subsec. (f)(1)(B). Pub. L. 111-147, Sec. 441(a), amended par. (1) by striking subpar. (B). Prior to being struck, subpar. (B) read as follows:

“(B) notwithstanding section 9602(b), obligations held by such Fund after September 30, 1998, shall be obligations of the United States which are not interest-bearing.”

Subsec. (f)(1). Pub. L. 111-147, Sec. 441(b)(1)-(2), amended par. (1) by substituting a period for “, and” at the end of subpar. (A), and by substituting “1998, the opening balance” for “1998—(A) the opening balance”.

Subsec. (f)(2). Pub. L. 111-147, Sec. 442(a), amended par. (2). Prior to being amended, it read as follows:

‘‘(2) INCREASE IN FUND BALANCE.—Out of money in the Treasury not otherwise appropriated, there is hereby appropriated (without fiscal year limitation) to the Highway Trust Fund $7,000,000,000.’’

Subsec. (f)(4). Pub. L. 111-147, Sec. 443(a), amended subsec. (f) by adding para. (4).

2009 - Subsec. (c)(1). Pub. L. 111-88, Div. B, 103, amended par. (1) by inserting “the last amendment to” after “on the date of the enactment of”.

Subsec. 9503(e)(3). Pub. L. 111-88, Div. B, 103, amended par. (3) by inserting “the last amendment to” after “on the date of the enactment of”.

Subsec. (c)(1). Pub. L. 111-68, Sec. 159(a)(2), amended par. (1) by substituting “under the first Continuing Appropriations Resolution for Fiscal Year 2010 enacted into law or any other provision of law which was referred to in this paragraph before the date of the enactment of such Continuing Appropriations Resolution (as such Resolution and provisions of law are in effect on the date of the enactment of such Resolution).” for “under” and all that follows.

Subsec. (e)(3). Pub. L. 111-68, Sec. 159(b)(2), amended par. (3) by substituting “in accordance with the first Continuing Appropriations Resolution for Fiscal Year 2010 enacted into law or any other provision of law which was referred to in this paragraph before the date of the enactment of such Continuing Appropriations Resolution (as such Resolution and provisions of law are in effect on the date of the enactment of such Resolution).” for “in accordance with” and all that follows.

Subsec. (f)(2). Pub. L. 111-46, Sec. 1, amended par. (2). Before amendment, it read as follows: “Restoration Of Fund Balance — Out of money in the Treasury not otherwise appropriated, there is hereby appropriated to the Highway Trust Fund $8,017,000,000.”.

2008 - Subsec. (f). Pub. L. 110-318, Sec. 1(a), amended subsec. (f) by redesignating par. (1) and (2) as subpar. (A) and (B), respectively, by substituting “(1) In General.—For purposes” for “For purposes”, and by adding new par. (2).

Subsec. (f)(1). Pub. L. 110-318, Sec. 1(b), amended par. (1) (as redesignated) by substituting “paragraph” for “subsection”.

Subsec. (c)(1). Pub. L. 110-244, Sec. 121(c), amended par. (1) by substituting “SAFETEA-LU Technical Corrections Act of 2008” for “Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users”.

Subsec. (e)(3). Pub. L. 110-244, Sec. 121(c), amended par. (3) by substituting “SAFETEA-LU Technical Corrections Act of 2008” for “Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users”.

2007 - Subsec. (c)(7). Pub. L. 110-172, Sec. 11(a)(44), redesignated par. (7) as par. (6).

2006 - Subsec. (c)(7). Pub. L. 109-432, Sec. 420(b)(6), amended subpar. (A) and (B) and struck “or (5)” in the material following subpar. (B). Before being amended, subpar. (A) and (B) read as follows:

“(A) 4.3 cents per gallon of kerosene with respect to which a payment has been made by the Secretary under section 6427(l)(4), and

“(B) 21.8 cents per gallon of kerosene with respect to which a payment has been made by the Secretary under section 6427(l)(5).”

2005 - Subsec. (b)(1), (2). Pub. L. 109-59, Sec. 11101(c)(1), amended par. (1) and (2) by substituting “2011” for “2005” and “2012” for “2006” each place it appeared.

Subsec. (b)(3). Pub. L. 109-59, Sec. 11161(c)(2)(C), struck par. (3). Before being struck, it read as follows:

“(3) Adjustments for aviation uses

“The amounts described in paragraphs (1) and (2) with respect to any period shall (before the application of this subsection) be reduced by appropriate amounts to reflect any amounts transferred to the Airport and Airway Trust Fund under section 9502(b) with respect to such period.”

Subsec. (b)(5). Pub. L. 109-59, Sec. 11167(b), amended par. (5) by inserting “6720A,” after “6719,”.

Subsec. (b)(6)(B). Pub. L. 109-59, Sec. 11101(d)(1)(C), amended subpar. (B) by substituting “September 30, 2009 (October 1, 2009, in the case of expenditures for administrative expenses)” for “July 31, 2005”.

Subsec. (c)(1). Pub. L. 109-59, Sec. 11101(d)(1)(A), amended subsec. (c). Before amendment, it read as follows:

“(1) Federal-aid highway program

“Except as provided in subsection (e), amounts in the Highway Trust Fund shall be available, as provided by appropriation Acts, for making expenditures before August 15, 2005, to meet those obligations of the United States heretofore or hereafter incurred which are--

“(A) authorized by law to be paid out of the Highway Trust Fund established by section 209 of the Highway Revenue Act of 1956,

“(B) authorized to be paid out of the Highway Trust Fund under title I or II of the Surface Transportation Assistance Act of 1982,

“(C) authorized to be paid out of the Highway Trust Fund under the Surface Transportation and Uniform Relocation Assistance Act of 1987,

“(D) authorized to be paid out of the Highway Trust Fund under the Intermodal Surface Transportation Infrastructure Act of 1991,

“(E) authorized to be paid out of the Highway Trust Fund under the Transportation Equity Act for the 21st Century,

“(F) authorized to be paid out of the Highway Trust Fund under the Surface Transportation Extension Act of 2003,

“(G) authorized to be paid out of the Highway Trust Fund under the Surface Transportation Extension Act of 2004,

“(H) authorized to be paid out of the Highway Trust Fund under the Surface Transportation Extension Act of 2004, Part II,

“(I) authorized to be paid out of the Highway Trust Fund under the Surface Transportation Extension Act of 2004, Part III,

“(J) authorized to be paid out of the Highway Trust Fund under the Surface Transportation Extension Act of 2004, Part IV,

“(K) authorized to be paid out of the Highway Trust Fund under the Surface Transportation Extension Act of 2004, Part V,

“(L) authorized to be paid out of the Highway Trust Fund under the Surface Transportation Extension Act of 2005,

“(M) authorized to be paid out of the Highway Trust Fund under the Surface Transportation Extension Act of 2005, Part II,

“(N) authorized to be paid out of the Highway Trust Fund under the Surface Transportation Act of 2005, Part III,

“(O) authorized to be paid out of the Highway Trust Fund under the Surface Transportation Act of 2005, Part IV,

“(P) authorized to be paid out of the Highway Trust Fund under the Surface Transportation Extension Act of 2005, Part V, or

“(Q) authorized to be paid out of the Highway Trust Fund under the Surface Transportation Extension Act of 2005, Part VI.

In determining the authorizations under the Acts referred to in the preceding subparagraphs, such Acts shall be applied as in effect on the date of enactment of the Surface Transportation Extension Act of 2005, Part VI.”

Subsec. (c)(2), (3). Pub. L. 109-59, Sec. 11101(c)(1), amended par. (2) and (3) by substituting “2011” for “2005” and “2012” for “2006” each place it appeared.

Subsec. (c)(4). Pub. L. 109-59, Sec. 11115(a)(1), amended par. (4) by striking the material preceding subpar. (D); by redesignating subpar. (D)-(E) as (C)-(D); and by adding the language that precedes subpar. (C), as redesignated. Before being amended, par. (4) read as follows:

“(4) Transfers from the Trust Fund for motorboat fuel taxes

“(A) Transfer to Boat Safety Account

“(i) In general

“The Secretary shall pay from time to time from the Highway Trust Fund into the Boat Safety Account in the Aquatic Resources Trust Fund amounts (as determined by him) equivalent to the motorboat fuel taxes received on or after October 1, 1980, and before October 1, 2005.

“(ii) Limitations

“(I) Limit on transfers during any fiscal year

“The aggregate amount transferred under this subparagraph during any fiscal year shall not exceed $60,000,000 for each of fiscal years 1989 and 1990 and $70,000,000 for each fiscal year thereafter.

“(II) Limit on amount in fund

“No amount shall be transferred under this subparagraph if the Secretary determines that such transfer would result in increasing the amount in the Boat Safety Account to a sum in excess of $60,000,000 for each of fiscal years 1989 and 1990 and $70,000,000 for each fiscal year thereafter. In the making the determination under subclause (II) for any fiscal year, the Secretary shall not take into account any amount appropriated from the Boat Safety Account in any preceding fiscal year but not distributed.

“(B) $1,000,000 per year of excess transferred to land and water conservation fund

“(i) In general

“Any amount received in the Highway Trust Fund--

“(I) which is attributable to motorboat fuel taxes, and

“(II) which is not transferred from the Highway Trust Fund under subparagraph (A), shall be transferred (subject to the limitation of clause (ii)) by the Secretary from the Highway Trust Fund into the land and water conservation fund provided for in title I of the Land and Water Conservation Fund Act of 1965.

“(ii) Limitation

“The aggregate amount transferred under this subparagraph during any fiscal year shall not exceed $1,000,000.

“(C) Excess funds transferred to Sport Fish Restoration Account

Any amount received in the Highway Trust Fund--

“(i) which is attributable to motorboat fuel taxes, and

“'(ii) which is not transferred from the Highway Trust Fund under subparagraph (A) or (B), shall be transferred by the Secretary from the Highway Trust Fund into the Sport Fish Restoration Account in the Aquatic Resources Trust Fund.

“(D) Motorboat fuel taxes

“For purposes of this paragraph, the term “motorboat fuel taxes” means the taxes under section 4041(a)(2) with respect to special motor fuels used as fuel in motorboats and under section 4081 with respect to gasoline used as fuel in motorboats, but only to the extent such taxes are deposited into the Highway Trust Fund.

“(E) Determination

“The amount of payments made under this paragraph after October 1, 1986 shall be determined by the Secretary in accordance with the methodology described in the Treasury Department's Report to Congress of June 1986 entitled “Gasoline Excise Tax Revenues Attributable to Fuel Used in Recreational Motorboats.” ”

Subsec. (c)(5)(A). Pub. L. 109-59, Sec. 11101(c)(2)(A), amended subpar. (A) by substituting “2011” for “2005”.

Subsec. (c)(5)(A). Pub. L. 109-59, Sec. 11115(a)(2), amended subpar. (A) by substituting “and Boating” for “Account in the Aquatic Resources”.

Subsec. (c)(7). Pub. L. 109-59, Sec. 11161(c)(1), added par. (7).

Subsec. (d)(1)(B). Pub. L. 109-59, Sec. 11102(a)(1), amended subpar. (B) by substituting “48-month” for “24-month”.

Subsec. (d)(3). Pub. L. 109-59, Sec. 11102(a)(2), amended the heading of par. (3) by substituting “4 Years'” for “2 Year'”.

Subsec. (d)(6)-(7). Pub. L. 109-59, Sec. 11102(b), amended subsec. (d) by redesignating par. (6) as par. (7) and adding a par. (6).

Subsec. (e)(3). Pub. L. 109-59, Sec. 11101(d)(1)(B), amended par. (3). Before amendment, it read as follows:

“(3) Expenditures from Account

“Amounts in the Mass Transit Account shall be available, as provided by appropriation Acts, for making capital or capital related expenditures before August 15, 2005 (including capital expenditures for new projects) in accordance with subsection (a)(2), (b), (c), (g)(2), (h), or (j)(1) of section 21 of the Urban Mass Transportation Act of 1964 or in accordance with --

“(A) section 5338(a)(1) or (b)(1) of title 49,

“(B) the Intermodal Surface Transportation Infrastructure Act of 1991,

“(C) the Transportation Equity Act for the 21st Century,

“(D) the Surface Transportation Extension Act of 2003, or

“(E) the Surface Transportation Extension Act of 2004,

“(F) the Surface Transportation Extension Act of 2004, Part II,

“(G) the Surface Transportation Extension Act of 2004, Part III

“(H) the Surface Transportation Extension Act of 2004, Part IV,

“(I) the Surface Transportation Extension Act of 2004, Part V,

“(J) the Surface Transportation Extension Act of 2005,

“(K) the Surface Transportation Extension Act of 2005, Part II,

“(L) the Surface Transportation Extension Act of 2005, Part III,

“(M) the Surface Transportation Extension Act of 2005, Part IV,

“(N) the Surface Transportation Extension Act of 2005, Part V, or

“(O) the Surface Transportation Extension Act of 2005, Part VI,

as such section and Acts are in effect on the date of the enactment of the Surface Transportation Extension Act of 2005, Part VI.”

Subsec. (b)(6)(B). Pub. L. 109-42, Sec. 7(a)(3), amended subpar. (B) by adding the following sentence at the end: “The preceding sentence shall be applied by substituting “August 15, 2005” for the date therein.”.

Subsec. (b)(6)(B). Pub. L. 109-42, Sec. 7(d), amended subpar. (B) by striking the last sentence.

Subsec. (c)(1). Pub. L. 109-42, Sec. 7(a)(1)(A), amended the matter before subpar. (A) by substituting “August 15, 2005” for “July 31, 2005”.

Subsec. (c)(1)(O)-(Q). Pub. L. 109-42, Sec. 7(a)(1)(B)-(D), amended subpar. (O) by striking “or” at the end, amended subpar. (P) by inserting “, or” at the end; and added subpar. (Q).

Subsec. (c)(1). Pub. L. 109-42, Sec. 7(a)(1)(E), amended the matter after subpar. (Q) by substituting “Surface Transportation Extension Act of 2005, Part VI” for “Surface Transportation Extension Act of 2005, Part V”.

Subsec. (e)(3). Pub. L. 109-42, Sec. 7(a)(2)(A), amended the matter before subpar. (A) by substituting “August 15, 2005” for “July 31, 2005”.

Subsec. (e)(3)(M)-(O). Pub. L. 109-42, Sec. 7(a)(2)(B)-(D), amended subpar. (M) by striking “or” at the end, amended subpar. (N) by inserting “or” at the end; and added subpar. (O).

Subsec. (e)(3). Pub. L. 109-42, Sec. 7(a)(2)(E), amended the matter after subpar. (O) by substituting “Surface Transportation Extension Act of 2005, Part VI” for “Surface Transportation Extension Act of 2005, Part V”.

Subsec. (b)(6)(B). Pub. L. 109-40, Sec. 9(a)(3), amended subpar. (B) by substituting “July 31, 2005” for “July 28, 2005”.

Subsec. (c)(1). Pub. L. 109-40, Sec. 9(a)(1)(A), amended the matter before subpar. (A) by substituting “July 31, 2005” for “July 28, 2005”.

Subsec. (c)(1)(N)-(P). Pub. L. 109-40, Sec. 9(a)(1)(B)-(D), amended subpar. (N) by striking “or” at the end, amended subpar. (O) by inserting “, or” at the end; and added subpar. (P).

Subsec. (c)(1). Pub. L. 109-40, Sec. 9(a)(1)(E), amended the matter after subpar. (P) by substituting “Surface Transportation Extension Act of 2005, Part V” for “Surface Transportation Extension Act of 2005, Part IV”.

Subsec. (e)(3). Pub. L. 109-40, Sec. 9(a)(2)(A), amended the matter before subpar. (A) by substituting “July 31, 2005” for “July 28, 2005”.

Subsec. (e)(3)(L)-(N). Pub. L. 109-40, Sec. 9(a)(2)(B)-(D), amended subpar. (L) by striking “or” at the end, amended subpar. (M) by inserting “or” at the end; and added subpar. (N).

Subsec. (e)(3). Pub. L. 109-40, Sec. 9(a)(2)(E), amended the matter after subpar. (N) by substituting “Surface Transportation Extension Act of 2005, Part V” for “Surface Transportation Extension Act of 2005, Part IV”.

Subsec. (b)(6)(B). Pub. L. 109-37, Sec. 9(a)(3), amended subpar. (B) by substituting “July 28, 2005” for “July 22, 2005”.

Subsec. (c)(1). Pub. L. 109-37, Sec. 9(a)(1)(A), amended the matter before subpar. (A) by substituting “July 28, 2005” for “July 28, 2005”.

Subsec. (c)(1)(M)-(O). Pub. L. 109-37, Sec. 9(a)(1)(B)-(D), amended subpar. (M) by striking “or” at the end, amended subpar. (N) by inserting “, or” at the end; and added subpar. (O).

Subsec. (c)(1). Pub. L. 109-37, Sec. 9(a)(1)(E), amended the matter after subpar. (O) by substituting “Surface Transportation Extension Act of 2005, Part IV” for “Surface Transportation Extension Act of 2005, Part III”.

Subsec. (e)(3). Pub. L. 109-37, Sec. 9(a)(2)(A), amended the matter before subpar. (A) by substituting “July 28, 2005” for “July 22, 2005”.

Subsec. (e)(3)(K)-(M). Pub. L. 109-37, Sec. 9(a)(2)(B)-(D), amended subpar. (K) by striking “or” at the end, amended subpar. (L) by inserting “, or” at the end; and added subpar. (M).

Subsec. (e)(3). Pub. L. 109-37, Sec. 9(a)(2)(E), amended the matter after subpar. (M) by substituting “Surface Transportation Extension Act of 2005, Part IV” for “Surface Transportation Extension Act of 2005, Part III”.

Subsec. (b)(6)(B). Pub. L. 109-35, Sec. 9(a)(3), amended subpar. (B) by substituting “July 22, 2005” for “July 20, 2005”.

Subsec. (c)(1). Pub. L. 109-35, Sec. 9(a)(1)(A), amended the matter before subpar. (A) by substituting “July 22, 2005” for “July 20, 2005”.

Subsec. (c)(1)(L)-(N). Pub. L. 109-35, Sec. 9(a)(1)(B)-(D), amended subpar. (L) by striking “or” at the end, amended subpar. (M) by inserting “, or” at the end; and added subpar. (N).

Subsec. (c)(1). Pub. L. 109-35, Sec. 9(a)(1)(E), amended the matter after subpar. (N) by substituting “Surface Transportation Extension Act of 2005, Part III” for “Surface Transportation Extension Act of 2005, Part II”.

Subsec. (e)(3). Pub. L. 109-35, Sec. 9(a)(2)(A), amended the matter before subpar. (A) by substituting “July 22, 2005” for “July 20, 2005”.

Subsec. (e)(3)(J)-(L). Pub. L. 109-35, Sec. 9(a)(2)(B)-(D), amended subpar. (J) by striking “or” at the end, amended subpar. (K) by inserting “, or” at the end; and added subpar. (L).

Subsec. (e)(3). Pub. L. 109-35, Sec. 9(a)(2)(E), amended the matter after subpar. (L) by substituting “Surface Transportation Extension Act of 2005, Part III” for “Surface Transportation Extension Act of 2005, Part II”.

Subsec. (b)(6)(B). Pub. L. 109-20, Sec. 9(a)(3), amended subpar. (B) by substituting “July 20, 2005” for “July 1, 2005”.

Subsec. (c)(1). Pub. L. 109-20, Sec. 9(a)(1)(A), amended the matter before subpar. (A) by substituting “July 20, 2005" for “July 1, 2005”.

Subsec. (c)(1)(K)-(M). Pub. L. 109-20, Sec. 9(a)(1)(B)-(D), amended subpar. (K) by striking “or” at the end, amended subpar. (L) by inserting “, or” at the end; and added subpar. (M).

Subsec. (c)(1). Pub. L. 109-20, Sec. 9(a)(1)(E), amended the matter after subpar. (M) by substituting “Surface Transportation Extension Act of 2005, Part II” for “Surface Transportation Extension Act of 2005”.

Subsec. (e)(3). Pub. L. 109-20, Sec. 9(a)(2)(A), amended the matter before subpar. (A) by substituting “July 20, 2005" for “July 1, 2005”.

Subsec. (e)(3)(I)-(K). Pub. L. 109-20, Sec. 9(a)(2)(B)-(D), amended subpar. (I) by striking “or” at the end, amended subpar. (J) by inserting “, or” at the end; and added subpar. (K).

Subsec. (e)(3). Pub. L. 109-20, Sec. 9(a)(2)(E), amended the matter after subpar. (K) by substituting “Surface Transportation Extension Act of 2005, Part II” for “Surface Transportation Extension Act of 2005”.

Subsec. (b)(6)(B). Pub. L. 109-14, Sec. 9(a)(3), amended subpar. (B) by substituting “July 1, 2005” for “June 1, 2005”.

Subsec. (c)(1). Pub. L. 109-14, Sec. 9(a)(1)(A), amended the matter before subpar. (A) by substituting “July 1, 2005" for “June 1, 2005”.

Subsec. (c)(1)(J)-(L). Pub. L. 109-14, Sec. 9(a)(1)(B)-(D), amended subpar. (J) by striking “or” at the end, amended subpar. (K) by inserting “, or” at the end; and added subpar. (L).

Subsec. (c)(1). Pub. L. 109-14, Sec. 9(a)(1)(E), amended the matter after subpar. (L) by substituting “Surface Transportation Extension Act of 2005” for “Surface Transportation Extension Act of 2004, Part V”.

Subsec. (e)(3). Pub. L. 109-14, Sec. 9(a)(2)(A), amended the matter before subpar. (A) by substituting “July 1, 2005" for “June 1, 2005”.

Subsec. (e)(3)(H)-(J). Pub. L. 109-14, Sec. 9(a)(2)(B)-(D), amended subpar. (H) by striking “or” at the end, amended subpar. (I) by inserting “, or” at the end; and added subpar. (J).

Subsec. (e)(3). Pub. L. 109-14, Sec. 9(a)(2)(E), amended the matter after subpar. (J) by substituting “Surface Transportation Extension Act of 2005” for “Surface Transportation Extension Act of 2004, Part V”.

2004 - Subsec. (b). Pub. L. 108-357, Sec. 868(b)(1), amended the heading by inserting “and penalties” at the end.

Subsec. (b)(1). Pub. L. 108-357, Sec. 868(b)(2), amended the heading of par. (1) by substituting “Certain Taxes” for “In General”.

Subsec. (b)(1). Pub. L. 108-357, Sec. 301(c)(11), amended subsec. (b) by adding the flush sentence at the end.

Subsec. (b)(4)(C). Pub. L. 108-357, Sec. 301(c)(12), amended subpar. (C) by adding “or” at the end.

Subsec. (b)(4)(D)(iii). Pub. L. 108-357, Sec. 301(c)(12), amended clause (iii) by substituting a comma for the period at the end.

Subsec. (b)(4)(E)-(F). Pub L. 108-357, Sec. 301(c)(12), amended par. (4) by striking subpar. (E) and (F). Before being struck, they read as follows:

“(E) in the case of fuels described in section 4041(b)(2)(A), 4041(k), or 4081(c), section 4041 or 4081 before October 1, 2003, and for the period beginning after September 30, 2004, and before October 1, 2005, with respect to a rate equal to 2.5 cents per gallon, or”

“(F) in the case of fuels described in section 4081(c)(2), such section before October 1, 2003, and for the period beginning after September 30, 2004, and before October 1, 2005, with respect to a rate equal to 2.8 cents per gallon.”

Subsec. (b)(5)-(6). Pub. L. 108-357, Sec. 868(a), redesignated par. (5) as par. (6) and added par. (5).

Subsec. (c)(2)(A). Pub. L. 108-357, Sec. 301(c)(13), amended subpar. (A) by adding the sentence at the end.

Subsec. (b)(4)(E)-(F). Pub. L. 108-310, Sec. 13(c), amended subpar. (E) and (F) by inserting “before October 1, 2003, and for the period beginning after September 30, 2004, and” before “October 1, 2005”.

Subsec. (b)(5)(B). Pub. L. 108-310, Sec. 13(a)(3), amended subpar. (B) by substituting “June 1, 2005” for “October 1, 2004”.

Subsec. (c)(1). Pub. L. 108-310, Sec. 13(a)(1), amended par. (1) by substituting “June 1, 2005” for “October 1, 2004" in the matter before subpar. (A); amended subpar. (I) by striking “or” at the end; amended subpar. (J) by substituting “, or” for the period at the end; added subpar. (K); and substituted “Surface Transportation Extension Act of 2004, Part V” for “Surface Transportation Extension Act of 2004, Part IV” in the matter after subpar. (K).

Subsec. (e)(3). Pub. L. 108-310, Sec. 13(a)(2), amended par. (3) by substituting “June 1, 2005” for “October 1, 2004" in the matter before subpar. (A); by striking “or” at the end of subpar. (G); by inserting “or” at the end of subpar. (H); by adding subpar. (I); and by substituting “Surface Transportation Extension Act of 2004, Part V” for “Surface Transportation Extension Act of 2004, Part IV” in the matter after subpar. (I).

Subsec. (b)(5)(B). Pub. L. 108-280, Sec. 10(a)(3), amended subpar. (B) by substituting “October 1, 2004” for “August 1, 2004”.

Subsec. (c)(1). Pub. L. 108-280, Sec. 10(a)(1), amended par. (1) by substituting “October 1, 2004” for “August 1, 2004” in the matter before subpar. (A); amended subpar. (H) by striking “or” at the end; amended subpar. (I) by substituting “, or” for the period at the end; added subpar. (J); and substituted “Surface Transportation Extension Act of 2004, Part IV” for “Surface Transportation Extension Act of 2004, Part III” in the matter after subpar. (J).

Subsec. (e)(3). Pub. L. 108-280, Sec. 10(a)(2), amended par. (3) by substituting “October 1, 2004” for “August 1, 2004” in the matter before subpar. (A); by striking “or” at the end of subpar. (F); by inserting “or” at the end of subpar. (G); by adding subpar. (H); and by substituting “Surface Transportation Extension Act of 2004, Part IV” for “Surface Transportation Extension Act of 2004, Part III” in the matter after subpar. (H).

Subsec. (b)(5)(B). Pub. L. 108-263, Sec. 10(a)(3), amended subpar. (B) by substituting “August 1, 2004” for “July 1, 2004”.

Subsec. (c)(1). Pub. L. 108-263, Sec. 10(a)(1), amended the matter before subpar. (A) by substituting “August 1, 2004" for “July 1, 2004”; amended subpar. (G) by striking “or” at the end; amended subpar. (H) by substituting “, or” for the period at the end; added new subpar. (I); and amended the matter after new subpar. (I) by substituting “Surface Transportation Extension Act of 2004, Part III” for “Surface Transportation Extension Act of 2004, Part II”.

Subsec. (e)(3). Pub. L. 108-263, Sec. 10(a)(2), amended the matter before subpar. (A) by substituting “August 1, 2004" for “July 1, 2004”; amended subpar. (E) by striking “or” at the end; amended subpar. (F) by adding “or” at the end; added new subpar. (G); and amended the matter after new subpar. (G) by substituting “Surface Transporation Extension Act of 2004, Part III” for “Surface Transportation Extension Act of 2004, Part II”.

Subsec. (b)(5)(B). Pub. L. 108-224, Sec. 10(a)(3), amended subpar. (B) by substituting “July 1, 2004” for “May 1, 2004”.

Subsec. (c)(1). Pub. L. 108-224, Sec. 10(a)(1), amended the matter before subpar. (A) by substituting “July 1, 2004" for “May 1, 2004”; amended subpar. (F) by striking “or” at the end; amended subpar. (G) by substituting “, or” for the period at the end; added new subpar. (H); and amended the matter after new subpar. (H) by substituting “Surface Transportation Extension Act of 2004, Part II” for “Surface Transportation Extension Act of 2004”.

Subsec. (e)(3). Pub. L. 108-224, Sec. 10(a)(2), amended the matter before subpar. (A) by substituting “July 1, 2004" for “May 1, 2004”; amended subpar. (D) by striking “or” at the end; amended subpar. (E) by adding “or” at the end; added new subpar. (F); and amended the matter after new subpar. (F) by substituting “Surface Transporation Extension Act of 2004, Part II” for “Surface Transportation Extension Act of 2004”.

Subsec. (b)(5)(B). Pub. L. 108-202, Sec. 12(a)(3), amended subpar. (B) by substituting “May 1, 2004” for “March 1, 2004”.

Subsec. (c)(1). Pub. L. 108-202, Sec. 12(a)(1), amended the matter before subpar. (A) by substituting “May 1, 2004" for “March 1, 2004”; amended subpar. (E) by striking “or” at the end; amended subpar. (F) by substituting “, or” for the period at the end; added new subpar. (G); and amended the matter after new subpar. (G) by substituting “Surface Transportation Extension Act of 2004” for “Surface Transportation Extension Act of 2003”.

Subsec. (e)(3). Pub. L. 108-202, Sec. 12(a)(2), amended the matter before subpar. (A) by substituting “May 1, 2004" for “March 1, 2004”; amended subpar. (C) by striking “or” at the end; amended subpar. (D) by adding “or” at the end; added new subpar. (E); and amended the matter after new subpar. (E) by substituting “Surface Transporation Extension Act of 2004” for “Surface Transportation Extension Act of 2003”.

2003 - Subsec. (b)(5). Pub. L. 108-88, Sec. 12(a)(3), amended subpar. (B) by substituting “March 1, 2004” for “October 1, 2003”.

Subsec. (c)(1). Pub. L. 108-88, Sec. 12(a)(1), amended the matter before subpar. (A) by substituting “March 1, 2004" for “October 1, 2003”; amended subpar. (D) by striking “or” at the end; amended subpar. (E) by substituting “, or” for the period at the end; added subpar. (F); and amended the matter following subpar. (F) by substituting “Surface Transportation Extension Act of 2003" for “TEA 21 Restoration Act”.

Subsec. (e)3). Pub. L. 108-88, Sec. 12(a)(2), amended the matter before subpar. (A) by substituting “March 1, 2004" for “October 1, 2003”; amended subpar. (B) by striking “or” at the end; amended subpar. (C) by inserting “or” after “Century,”; added subpar. (D); and amended the matter following subpar. (D) by substituting “Surface Transportation Extension Act of 2003” for “TEA 21 Restoration Act”.

2000 - Subsec. (b). Pub. L. 106-554, Sec. 318(e)(1), struck par. (5) and redesignated par. (6) as par. (5). Before being struck, par. (5) read as follows:

“(5) General revenue deposits of certain taxes on alcohol mixtures

“For purposes of this section, the amounts which would (but for this paragraph) be required to be appropriated under subparagraphs (A), and (E) of paragraph (1) shall be reduced by--

“(A) 0.6 cent per gallon in the case of taxes imposed on any mixture at least 10 percent of which is alcohol (as defined in section 4081(c)(3)) if any portion of such alcohol is ethanol, and

“(B) 0.67 cent per gallon in the case of gasoline, diesel fuel, or kerosene used in producing a mixture described in subparagraph (A).”

1998 - Subsec. (f)(2). Pub. L. 105-277, Sec. 4006(b)(1), amended par. (2). Prior to amendment it read as follows:

“(2) no interest accruing after September 30, 1998, on any obligation held by such Fund shall be credited to such Fund.”

Subsec. (b). Pub. L. 105-178, Sec. 9002(c)(1) substituted “2005” for “1999” and “2006” for “2000” each place that it appeared.

Subsec. (b)(1)(C). Pub. L. 105-178, Sec. 9002(f)(1), struck subpar. (C). Prior to being struck, it read as follows:

“(C) section 4061 (relating to tax on trucks and truck parts),”.

Subsec. (b)(1)(D). Pub. L. 105-178, Sec. 9002(f)(1), struck “and tread rubber” after “tires” and redesignated subpar. (D) as subpar. (C).

Subsec. (b)(1)(E)-(F). Pub. L. 105-178, Sec. 9002(f)(1) redesignated subpars. (E) and (F) as subpars. (D) and (E), respectively.

Subsec. (b)(4)(D). Pub. L. 105-178, Sec. 9011(b)(2), amended subpar. (D). Prior to amendment it read as follows:

“(D) in the case of fuels used as described in paragraph (4)(D), (5)(B), or (6)(D) of subsection (c), section 4041 or 4081--

“(i) with respect to so much of the rate of tax on gasoline or special motor fuels as exceeds 11.5 cents per gallon, and

“(ii) with respect to so much of the rate of tax on diesel fuel or kerosene as exceeds 17.5 cents per gallon,”.

Subsec. (b)(4)(D). Pub. L. 105-178, Sec. 9005(a)(1), amended subpar. (D), as amended by Pub. L. 105-178, Sec. 9011, by striking “exceeds 11.5 cents per gallon,” and inserting the above.

Subsec. (b)(6). Pub. L. 105-178, Sec. 9004(c), added par. (6).

Subsec. (c)(1). Pub. L. 105-178, Sec. 9002(d)(1)(A), substituted “2003” for “1998”.

Subsec. (c)(1). Pub. L. 105-178, Sec. 9002(d)(1)(B), amended par. (1) by striking “or” at the end of subpar. (C), and by striking “1991.” in subpar. (D) and all that follows through the end of par. (1) and inserting “1991, or” and new subpar. (E). Prior to amendment it read as follows:

“1991.

“In determining the authorizations under the Acts referred to in the preceding subparagraphs, such Acts shall be applied as in effect on the date of the enactment of this sentenc.”

Subsec. (c)(2). Pub. L. 105-178, Sec. 9002(c)(1), substituted “2005” for “1999” and “2006” for “2000” each place it appeared.

Subsec. (c)(2)(A)(i). Pub. L. 105-178, Sec. 9002(f)(2), amended clause (i) by adding “and” at the end of subclause (II), by striking subclause (III), and by redesignating subclause (IV) as subclause (III). Prior to being stricken, subclause (III) read as follows:

“(III) section 6424 (relating to amounts paid in respect of lubricating oil used for certain nontaxable purposes), and”.

Subsec. (c)(2)(A)(ii). Pub. L. 105-178, Sec. 9002(f)(3), substituted “fuel” for “gasoline, special fuels, and lubricating oil" each place it appeared.

Subsec. (c)(3). Pub. L. 105-178, Sec. 9002(c)(3), amended the heading. Prior to amendment it read as follows:

“(3) 1988 Floor Stocks Refunds”

Subsec. (c)(3). Pub. L. 105-178, Sec. 9002(c)(1), substituted “2005” for “1999” and “2006” for “2000” each place it appeared.

Subsec. (c)(1). Pub. L. 105-178, Sec. 9002(f)(5), as added by Pub. L. 105-206, Sec. 9015(a), amended the last sentence by substituting “the date of the enactment of the TEA 21 Restoration Act” for “the date of enactment of the Transportation Equity Act for the 21st Century”.

Subsec. (c)(4)(A)(i). Pub. L. 105-178, Sec. 9002(c)(2), substituted “2005” for “1998”.

Subsec. (c)(4)(A)(ii). Pub. L. 105-178, Sec. 9005(a)(2), added the flush sentence at the end.

Subsec. (c)(5)(A). Pub. L. 105-178, Sec. 9002(c)(2), substituted “2005” for “1998”.

Subsec. (c)(6). Pub. L. 105-178, Sec. 9011(b)(1), struck par. (6). Prior to being struck, it read as follows:

“(6) Transfers from trust fund of certain recreational fuel taxes, etc. --

“(A) In general. --

“The Secretary shall pay from time to time from the Highway Trust Fund into the National Recreational Trails Trust Fund amounts (as determined by him) equivalent to 0.3 percent (as adjusted under subparagraph (C)) of the total Highway Trust Fund receipts for the period for which the payment is made.

“(B) Limitation. --

“The amount paid into the National Recreational Trails Trust Fund under this paragraph during any fiscal year shall not exceed the amount obligated under section 1302 of the Intermodal Surface Transportation Efficiency Act of 1991 (as in effect on the date of the enactment of this paragraph) for such fiscal year to be expended from such Trust Fund.

“(C) Adjustment of percentage. --

“(i) First year. --

“Within 1 year after the date of the enactment of this paragraph, the Secretary shall adjust the percentage contained in subparagraph (A) so that it corresponds to the revenues received by the Highway Trust Fund from nonhighway recreational fuel taxes.

“(ii) Subsequent years. --

“Not more frequently than once every 3 years, the Secretary may increase or decrease the percentage established under clause (i) to reflect, in the Secretary's estimation, changes in the amount of revenues received in the Highway Trust Fund from nonhighway recreational fuel taxes.

“(iii) Amount of adjustment. --

“Any adjustment under clause (ii) shall be not more than 10 percent of the percentage in effect at the time the adjustment is made.

“(iv) Use of data. --

In making the adjustments under clauses (i) and (ii), the Secretary shall take into account data on off-highway recreational vehicle registrations and use.

“(D) Nonhighway recreational fuel taxes. --

“For purposes of this paragraph, the term “nonhighway recreational fuel taxes” means taxes under section 4041 and 4081 (to the extent deposited into the Highway Trust Fund) with respect to --

“(i) fuel used in vehicles on recreational trails or back country terrain (including vehicles registered for highway use when used on recreational trails, trail access roads not eligible for funding under title 23, United States Code, or back country terrain), and

“(ii) fuel used in campstoves and other nonengine uses in outdoor recreational equipment.

“Such term shall not include small-engine fuel taxes (as defined by paragraph (5)) and taxes which are credited or refunded.

“(E) Termination. --

“No amount shall be paid under this paragraph after September 30, 1998.

Subsec. (c)(7). Pub. L. 105-178, Sec. 9004, struck par. (7). Prior to being struck, it read as follows:

“(7) Limitation on expenditures.--

Notwithstanding any other provision of law, in calculating amounts under section 157(a) of title 23, United States Code, and sections 1013(c), 1015(a), and 1015(b) of the Intermodal Surface Transportation Efficiency Act of 1991 (Public Law 102-240; 105 Stat. 1914), deposits in the Highway Trust Fund resulting from the amendments made by the Taxpayer Relief Act of 1997 shall not be taken into account.

Subsec. (e)(2). Pub. L. 105-178, Sec. 9002(e)(1), struck the last sentence and substituted the above last sentence. Prior to being struck, it read as follows:

“For purposes of the preceding sentence, the term “mass transit portion” means an amount determined at the rate of 2.85 cents for each gallon with respect to which tax was imposed under section 4041 or 4081.

Subsec. (e)(3). Pub. L. 105-178, Sec. 9002(d)(2), substituted “2003” for “1998”.

Subsec. (e)(3). Pub. L. 105-178, Sec. 9002(d)(2), amended par. (3) by striking “or” at the end of subpar. (A), by adding “or” at the end of subpar. (B), and striking all that follows subpar. (B) and adding subpar. (C) and the flush language at the end of par. (3). Prior to being struck, it read as follows:

“as section 5388(a)(1) or (b)(1) and the Intermodal Surface Transportation Efficiency Act of 1991 were in effect on December 18, 1991.”

Subsec. (e)(4). Pub. L. 105-178, Sec. 9004(d), was amended. Prior to amendment it read as follows:

“(4) Limitation--

“Rules similar to the rules of subsection (d) shall apply to the Mass Transit Account except that subsection (d)(1) shall be applied by substituting “12-month” for “24-month”.”

Subsec. (e)(3). Pub. L. 105-178, Sec. 9002(f)(5), as added by Pub. L. 105-206, Sec. 9015(a), amended par. (3) by substituting “the date of the enactment of the TEA 21 Restoration Act” for “the date of enactment of the Transportation Equity Act for the 21st Century”.

Subsec. (f). Pub. L. 105-178, Sec. 9004(a), added subsec. (f).

1997 - Subsec. (c)(1). Pub. L. 105-130, Sec. 9(a) substituted “1998” for “1997” and struck the last sentence and added the flush sentence above. Before being struck, the last sentence read as follows: “In determining the authorizations under the Acts referred to in the preceding paragraphs, such Acts shall be applied as in effect on the date of the enactment of the Intermodal Surface Transportation Infrastructure Act of 1991.”

Subsec. (c)(4)(A). Pub. L. 105-130, Sec. 9(a), substituted “1998” for “1997”.

Subsec. (c)(5)(A). Pub. L. 105-130, Sec. 9(a), substituted “1998” for “1997”.

Subsec. (c)(6)(E). Pub. L. 105-130, Sec. 9(a), substituted “1998” for “1997”.

Subsec. (e)(3). Pub. L. 105-130, Sec. 9(a), substituted “1998” for “1997" and substituted “the last sentence of subsection (c)(1)” for “the Intermodal Surface Transportation Efficiency Act of 1991”.

Subsec. (e)(3). Pub. L. 105-102, Sec. 1, substituted “section 5388(a)(1) or (b)(1) and the Intermodal Surface Transportation Efficiency Act of 1991 were in effect on December 18, 1991” for “such Acts are in effect on the date of the enactment of the Intermodal Surface Transporation Infrastructure Act of 1991.”

Subsec. (b)(1)(E). Pub. L. 105-34, Sec. 1032(e)(13), substituted “, diesel fuel, and kerosene” for “and diesel fuel”.

Subsec. (b)(4). Pub. L. 105-34, Sec. 901(a), amended par. (4). Prior to amendment it read as follows:

“(4) Certain additional taxes not transferred to Highway Trust Fund

For purposes of paragraphs (1) and (2)--

“(A) there shall not be taken into account the taxes imposed by section 4041(d), and

“(B) there shall be taken into account the taxes imposed by sections 4041, and 4081 only to the extent attributable to the Highway Trust Fund financing rate.”

Subsec. (b)(5)(B). Pub. L. 105-34, Sec. 1032(e)(14), substituted “, diesel fuel, or kerosene” for “or diesel fuel”.

Subsec. (c)(2)(A). Pub. L. 105-34, Sec. 901(d)(2), substituted “by taking into account only the portion of the taxes which are deposited into the Highway Trust Fund” for “by taking into account only the Highway Trust Fund financing rate”.

Subsec. (c)(2)(A)(ii). Pub. L. 105-34, Sec. 1601(f)(2)(A), struck “(or with respect to qualified diesel-powered highway vehicles purchased before January 1, 1999).” at the end of clause (ii).

Subsec. (c)(4)(D). Pub. L. 105-34, Sec. 901(d)(3), substituted “deposited into the Highway Trust Fund” for “attributable to the Highway Trust fund financing rate”.

Subsec. (c)(5)(B). Pub. L. 105-34, Sec. 901(d)(3), substituted “deposited into the Highway Trust Fund” for “attributable to the Highway Trust fund financing rate”.

Subsec. (c)(6)(D). Pub. L. 105-34, Sec. 901(d)(3), substituted “deposited into the Highway Trust Fund” for “attributable to the Highway Trust fund financing rate”.

Subsec. (c)(7). Pub. L. 105-34, Sec. 901(c), added par. (7).

Subsec. (e)(2). Pub. L. 105-34, Sec. 901(b), substituted “2.85 cents" for “2 cents”.

Subsec. (e)(5)(A). Pub. L. 105-34, Sec. 1601(f)(2)(B), struck “; except that any such transfers to the extent attributable to section 6427(g) shall be borne only by the Highway Account” at the end of subpar. (A).

Subsec. (f). Pub. L. 105-34, Sec. 901(d)(1), struck subsec. (f). Prior to being struck it read as follows:

“(f) Definition of highway trust fund financing rate. --

For purposes of this section --

“(1) In general. --

Except as otherwise provided in this subsection, the Highway Trust Fund financing rate is --

“(A) in the case of gasoline and special motor fuels, 11.5 cents per gallon (14 cents per gallon after September 30, 1995), and

“(B) in the case of diesel fuel, 17.5 cents per gallon (20 cents per gallon after September 30, 1995).

“(2) Certain uses. --

“(A) Trains. --

In the case of fuel used in a train, the Highway Trust Fund financing rate is zero.

“(B) Certain buses. --

In the case of diesel fuel used in a use described in section 6427(b)(1) (after the application of section 6427(b)(3)), the Highway Trust Fund financing rate is 3 cents per gallon.

“(C) Certain boats. --

In the case of diesel fuel used in a boat described in clause (iv) of section 6421(e)(2)(B), the Highway Trust Fund financing rate is zero.

“(D) Compressed natural gas. --

In the case of the tax imposed by section 4041(a)(3), the Highway Trust Fund financing rate is zero.

“(E) Certain other nonhighway uses. --

In the case of gasoline and special motor fuels used as described in paragraph (4)(D), (5)(B), or (6)(D) of subsection (c), the Highway Trust Fund financing rate is 11.5 cents per gallon; and, in the case of diesel fuel used as described in subsection (c)(6)(D), the Highway Trust Fund financing rate is 17.5 cents per gallon.

“(3) Alcohol fuels. --

“(A) In general. --

If the rate of tax on any fuel is determined under section 4041(b)(2)(A), 4041(k), or 4081(c), the Highway Trust Fund financing rate is the excess (if any) of the rate so determined over --

“(i) 6.8 cents per gallon after September 30, 1993, and before October 1, 1999,

“(ii) 4.3 cents per gallon after September 30, 1999.

In the case of a rate of tax determined under section 4081(c), the preceding sentence shall be applied by increasing the rates specified in clauses (i) and (ii) by 0.1 cent.

“(B) Fuels used to produce mixtures. --

In the case of a rate of tax determined under section 4081(c)(2), subparagraph (A) shall be applied by substituting rates which are 10/9 of the rates otherwise applicable under clauses (i) and (ii) of subparagraph (A).

“(C) Partially exempt methanol or ethanol fuel. --

In the case of a rate of tax determined under section 4041(m), the Highway Trust Fund financing rate is the excess (if any) of the rate so determined over --

“(i) 5.55 cents per gallon after September 30, 1993, and before October 1, 1995, and

“(ii) 4.3 cents per gallon after September 30, 1995.

“(4) Termination. --

Notwithstanding the preceding provisions of this subsection, the Highway Trust Fund financing rate is zero with respect to taxes received in the Treasury after June 30, 2000.

1994 - Subsec. (e)(3)(A). Pub. L. 103-429, Sec. 4, amended (e)(3)(A) by striking “paragraph (1) or (3) of subsection (a), or paragraph (1) or (3) of subsection (b), of section 21 of the Federal Transit Act” and inserting “section 5338(a)(1) or (b)(1) of title 49”, effective October 31, 1994.

1993 - Subsec. (b)(1)(E). Pub. L. 103-66, Sec. 13242(d)(34), amended subpar. (E) by substituting “gasoline and diesel fuel), and” for “gasoline),”.

Subsec. (b)(1)(F)-(G). Pub. L. 103-66, Sec. 13242(d)(34), struck subpar. (F) and redesignated subpar. (G) as subpar. (F). Before being struck, subpar. (F) read as follows:

“(F) section 4091 (relating to tax on diesel fuel), and”.

Subsec. (b)(4)(B). Pub. L. 103-66, Sec. 13242(d)(35)(A), amended subpar. (B) by substituting “and 4081” for “, 4081, and 4091” and by substituting “rate” for “rates under such sections”.

Subsec. (b)(5). Pub. L. 103-66, Sec. 13242(d)(36), amended par. (5) by substituting “and (E)” for “, (E) and (F)”.

Subsec. (c)(4)(D). Pub. L. 103-66, Sec. 13242(d)(38), amended subpar. (D) by substituting “rate” for “rates under such sections”.

Subsec. (c)(5)(B). Pub. L. 103-66, Sec. 13242(d)(39), amended subpar. (B) by substituting “rate” for “rate under such section”.

Subsec. (c)(6)(D). Pub. L. 103-66, Sec. 13242(d)(37), amended subpar. (D) by substituting “and 4081” for “, 4081, and 4091”.

Subsec. (e)(2). Pub. L. 103-66, Sec. 13242(d)(40), amended par. (2) by substituting “and 4081” for “, 4081, and 4091” and by substituting “or 4081” for “, 4081, or 4091”.

Subsec. (e)(2). Pub. L. 103-66, Sec. 13244(a), amended par. (2) by substituting “2 cents” for “1.5 cents”.

Subsec. (f). Pub. L. 103-66, Sec. 13242(d)(41), added subsec. (f).

1991 - Subsec. (b). Pub. L. 102-240, Sec. 8002(d)(1), amended subsec. (b) by substituting “1999” for “1995” each place it appears and by substituting “2000” for “1996” each place it appears.

Subsec. (c)(1). Pub. L. 102-240, Sec. 8002(e)(1), amended par. (1) by substituting “1997” for “1993”.

Subsec. (c)(1)(D). Pub. L. 102-240, Sec. 8002(e)(2), struck subpar. (D) and added a new subpar. (D). Before being struck, it read as follows:

“(D) hereafter authorized by a law which does not authorize the expenditure out of the Highway Trust Fund of any amount for a general purpose not covered by subparagraph (A), (B), or (C) as in effect on the date of the enactment of the Surface Transportation and Uniform Relocation Assistance Act of 1987”.

Subsec. (c)(2). Pub. L. 102-240, Sec. 8002(d)(1)(A), amended par. (2) by substituting “1999” for “1995” each place it appears and by substituting “2000” for “1996” each place it appears.

Subsec. (c)(3). Pub. L. 102-240, Sec. 8002(d)(1)(B), amended par. (3) by substituting “1999” for “1995” each place it appears and by substituting “2000” for “1996” each place it appears.

Subsec. (c)(4)(A)(i). Pub. L. 102-240, Sec. 8002(d)(2)(A), amended clause (i) by substituting “1997” for “1995”.

Subsec. (c)(5)(A). Pub. L. 102-240, Sec. 8002(d)(2)(B), amended subpar. (A) by substituting “1997” for “1995”.

Subsec. (c)(6). Pub. L. 102-240, Sec. 8003(b), added par. (6).

Subsec. (e)(3). Pub. L. 102-240, Sec. 8002(e)(1), amended par. (3) by substituting “1997” for “1993”.

Subsec. (e)(3). Pub. L. 102-240, Sec. 8002(f), amended par. (3) by inserting “or capital-related” after “capital” the first place it appears and by substituting “in accordance with—(A) paragraph (1) or (3) of subsection (a), or paragraph (1) or (3) of subsection (b), of section 21 of the Federal Transit Act, or (B) the Intermodal Surface Transportation Efficiency Act of 1991, as such Acts are in effect on the date of the enactment of the Intermodal Surface Transportation Efficiency Act of 1991.” for “in accordance with section 21(a)(2) of the Urban Mass Transportation Act of 1964”.

1990 - Subsec. (b)(1), (2). Pub. L. 101-508, Sec. 11211(g)(1), substituted ‘1995’ for ‘1993’ and ‘1996’ for ‘1994’ wherever appearing.

Subsec. (b)(4)(B). Pub. L. 101-508, Sec. 11211(a)(5)(D), inserted reference to section 4041.

Subsec. (b)(5). Pub. L. 101-508, Sec. 11211(a)(5)(F), added par. (5).

Subsec. (c)(2)(A). Pub. L. 101-508, Sec. 11211(g)(1), substituted ‘1995’ for ‘1993’ and ‘1996’ for ‘1994’ wherever appearing.

Pub. L. 101-508, Sec. 11211(a)(5)(E), inserted at end ‘The amounts payable from the Highway Trust Fund under this subparagraph or paragraph (3) shall be determined by taking into account only the Highway Trust Fund financing rate applicable to any fuel.’

Subsec. (c)(3), (4)(A)(i). Pub. L. 101-508, Sec. 11211(g)(1), substituted ‘1995’ for ‘1993’ and ‘1996’ for ‘1994’ wherever appearing.

Subsec. (c)(4)(D). Pub. L. 101-508, Sec. 11211(b)(6)(H), struck “(to the extent attributable to the Highway Trust Fund financing rate)' after ‘section 4081’ and inserted before period at end ‘, but only to the extent such taxes are attributable to the Highway Trust Fund financing rates under such sections”.

Subsec. (c)(5). Pub. L. 101-508, Sec. 11211(i)(1), added par. (5).

Subsec. (e)(2). Pub. L. 101-508, Sec. 11211(h)(1), substituted ‘1.5 cents’ for ‘1 cent’.

1989 - Subsec. (b)(4)(A). Pub. L. 101-239 substituted ‘by section 4041(d)’ for ‘by sections 4041(d)’.

1988 - Subsec. (c)(4)(A)(ii)(I), (II). Pub. L. 100-448, Sec. 6(a)(1)(A), (3), substituted ‘$60,000,000 for each of fiscal years 1989 and 1990 and $70,000,000 for each fiscal year thereafter.’ for ‘$60,000,000’ for Fiscal Year 1987 only and $45,000,000 for each Fiscal Year thereafter;.'

1988 - Subsec. (c)(4)(A)(ii)(I), (II). Pub. L. 100-448, Sec. 6(a)(1)(A), substituted “for each of fiscal years 1989 and 1990 and $70,000,000 for each fiscal year thereafter” for “for Fiscal Year 1987 only and $45,000,000 for each Fiscal Year thereafter”

Subsec. (c)(4)(A)(ii)(I), (II). Pub. L. 100-448, Sec. 6(a)(3), struck the quotation marks following “$60,000,000” and struck the semicolon before the period.

Subsec. (c)(4)(E). Pub. L. 100-448, Sec. 6(a)(1)(B), struck “Further, a portion of the payments made by the Secretary from Fiscal Year 1987 motorfuel excise tax receipts shall be used to increase the funding for boating safety programs during Fiscal Year 1987 only.”

1987 - Subsec. (b). Pub. L. 100-17, Sec. 503(a), substituted ‘1993’ for ‘1988’ wherever appearing, and substituted ‘1994’ for ‘1989’ in par. (2).

Subsec. (b)(1)(F). Pub. L. 100-203, Sec. 10502(d)(13), added subpar. (F) and struck former subpar. (F) which read as follows: ‘section 4091 (relating to tax on lubricating oil), and’.

Subsec. (b)(4). Pub. L. 100-203, Sec. 10502(d)(14), amended par. (4) generally. Prior to amendment, par. (4) read as follows: ‘For purposes of paragraphs (1) and (2), there shall not be taken into account the taxes imposed by section 4041(d) and so much of the taxes imposed by section 4081 as is attributable to the Leaking Underground Storage Tank Trust Fund financing rate.’

Subsec. (c). Pub. L. 100-17, Sec. 503(a), substituted ‘1993’ for ‘1988’ wherever appearing and ‘1994’ for ‘1989’ wherever appearing.

Subsec. (c)(1)(C), (D). Pub. L. 100-17, Sec. 503(b), added subpars. (C) and (D) and struck former subpar. (C) which read as follows: ‘hereafter authorized by a law which does not authorize the expenditure out of the Highway Trust Fund of any amount for a general purpose not covered by subparagraph (A) or (B) as in effect on December 31, 1982.’

Subsec. (e)(2). Pub. L. 100-203, Sec. 10502(d)(15), substituted ‘sections 4041, 4081, and 4091’ for ‘sections 4041 and 4081’ and ‘section 4041, 4081, or 4091’ for ‘section 4041 or 4081’.

Subsec. (e)(3). Pub. L. 100-17, Sec. 503(a)(1), substituted ‘1993’ for ‘1988’.

Subsec. (e)(5). Pub. L. 100-17, Sec. 504, added par. (5).

1986 - Subsec. (b)(4). Pub. L. 99-499, Sec. 521(b)(1)(A), added par. (4).

Subsec. (c)(4)(A)(ii). Pub. L. 99-640, Sec. 7(a)(1), substituted ‘$60,000,000’ for Fiscal Year 1987 only and $45,000,000 for each Fiscal Year thereafter;' for ‘$45,000,000’ in two places.

Subsec. (c)(4)(D). Pub. L. 99-499, Sec. 521(b)(1)(B), inserted ‘(to the extent attributable to the Highway Trust Fund financing rate)’ after ‘section 4081’.

Subsec. (c)(4)(E). Pub. L. 99-640, Sec. 7(a)(2), added subpar. (E).

1984 - Subsec. (c)(2)(A)(ii). Pub. L. 98-369, Sec. 474(r)(43), substituted ‘section 34’ for ‘section 39’.

Pub. L. 98-369, Sec. 911(d)(1)(B), inserted ‘(or with respect to qualified diesel-powered highway vehicles purchased before January 1, 1988)’.

Subsec. (c)(4)(A). Pub. L. 98-369, Sec. 1016(b)(1)(C), substituted ‘Boat Safety Account’ for ‘National Recreational Boating Safety and Facilities Improvement Fund’ in heading.

Subsec. (c)(4)(A)(i). Pub. L. 98-369, Sec. 1016(b)(1)(A), substituted ‘the Boat Safety Account in the Aquatic Resources Trust Fund’ for ‘the National Recreational Boating Safety and Facilities Improvement Fund established by section 202 of the Recreational Boating Fund Act’.

Subsec. (c)(4)(A)(ii)(II). Pub. L. 98-369, Sec. 1016(b)(1)(B), substituted ‘the amount in the Boat Safety Account’ for ‘the amount in the National Recreational Boating and Facilities Improvement Fund’.

Subsec. (c)(4)(B) to (D). Pub. L. 98-369, Sec. 1016(b)(2), added subpars. (B) and (C), redesignated former subpar. (C) as (D), and struck former subpar. (B) which provided for the transfer of excess funds to the Land and Water Conservation Fund.

Subsec. (e)(2). Pub. L. 98-369, Sec. 911(d)(1)(A), amended par. (2) generally, substituting ‘the mass transit portion’ for ‘one-ninth’, and inserting provision defining mass transit portion as an amount determined at the rate of 1 cent for each gallon with respect to which tax was imposed under section 4041 or 4081.

EFFECTIVE DATE OF 2021 AMENDMENTS

Amendments by Sec. 80101(a) of Pub. L. 117-58, effective on the date of enactment of this Act [Enacted: Nov. 15, 2021].

Amendments by Sec. 80102(e) of Pub. L. 117-58, effective on October 1, 2021.

Amendments by Sec. 80103 of Pub. L. 117-58, effective on the date of enactment of this Act [Enacted: Nov. 15, 2021].

Amendment by Sec. 4 of Pub. L. 117-52, effective on the date of enactment of this Act [Enacted: Oct. 31, 2021].

Sec. 4(d) of Pub. L. 117-52 provided the following special rule:

“(d) SPECIAL RULE FOR AMENDMENTS.—On the date of enactment of H.R. 3684 (117th Congress)—

“(1) subsections (a), (b), and (c) of this section, the amendments made by such subsections, section 201 of the Surface Transportation Extension Act of 2021 (Public Law 117-44), and the amendments made by such section shall cease to be effective;

“(2) the text of the laws amended by subsections (a), (b), and (c) of this section and section 201 of the Surface Transportation Extension Act of 2021 (Public Law 117-44) shall revert back so as to read as the text read on September 30, 2021; and

“(3) the amendments made by H.R. 3684 (117th Congress) shall be executed as if this section and section 201 of the Surface Transportation Extension Act had not been enacted.”

Amendments by Sec. 201 of Pub. L. 117-44, effective on the date of enactment of this Act [Enacted: Oct. 2, 2021].

Sec. 201(d) of Pub. L. 117-44, which was struck by Pub. L. 117-52, Sec. 4(e), provided the following special rule:

“(d) SPECIAL RULE FOR EXECUTION OF AMENDMENTS.—On the date of enactment of H.R. 3684 (117th Congress) [Enacted: Nov. 15, 2021]—

“(1) this section and the amendments made by this section shall cease to be effective;

“(2) the text of the laws amended by this section shall revert back so as to read as the text read on the day before the date of enactment of this section; and

“(3) the amendments made by H.R. 3684 (117th Congress) shall be executed as if this section had not been enacted.”

EFFECTIVE DATE OF 2020 AMENDMENTS

Amendment by Sec. 1201 and 1204 of Pub. L. 116-159 effective October 1, 2020.

EFFECTIVE DATE OF 2018 AMENDMENTS

Amendments by Sec. 104(b) of Pub. L. 115-141, Div. U, effective as if included in the provision of the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 [Pub. L. 114-41, Sec. 2008] to which it relates.

Amendment by Sec. 401(a)(341) of Pub. L. 115-141, Div. U, effective March 23, 2018.

EFFECTIVE DATE OF 2015 AMENDMENTS

Amendments by Sec. 31101 of Pub. L. 114-94 effective on the date of the enactment of this Act [Enacted: Dec. 4, 2015].

Amendments by Sec. 31102 of Pub. L. 114-94 effective on October 1, 2016.

Amendments by Sec. 31201 of Pub. L. 114-94 effective on the date of the enactment of this Act [Enacted: Dec. 4, 2015].

Amendment by Sec. 31202 of Pub. L. 114-94 effective for amounts collected after the date of the enactment of this Act [Enacted: Dec. 4, 2015].

Amendments by Sec. 2001 of Pub. L. 114-87 effective on the date of the enactment of this Act [Enacted: Nov. 20, 2015].

Amendments by Sec. 2001 of Pub. L. 114-73 effective on the date of the enactment of this Act [Enacted: Oct. 29, 2015].

Amendments by Sec. 2001(a) and 2002 of Pub. L. 114-41 effective on the date of the enactment of this Act [Enacted: July 31, 2015].

Amendments by Sec. 2001 of Pub. L. 114-21 effective on the date of the enactment of this Act [Enacted: May 29, 2015].

EFFECTIVE DATE OF 2014 AMENDMENTS

Amendment by Pub. L. 113-295, Div. A, Sec. 217(a), effective as if included in the provision of the Safe, Accountable, Flexible, Efficient Transportation Equity Act of 2005: A Legacy for Users [Pub. L. 109-59, Sec. 11161] to which it relates [Effective for fuels or liquids removed, entered, or sold after September 30, 2005].

Amendment by Pub. L. 113-287, Sec. 5(h), effective on the date of the enactment of this Act [Enacted: Dec. 19, 2014].

Amendments by Sec. 2001 and 2002 of Pub. L. 113-159 effective on the date of the enactment of this Act [Enacted: Aug. 8, 2014].

EFFECTIVE DATE OF 2012 AMENDMENTS

Amendments by Sec. 40101, 40102, and 40201 of Pub. L. 112-141 effective on July 1, 2012.

Amendments by Sec. 40251 of Pub. L. 112-141 effective on the date of the enactment of this Act [Enacted: July 6, 2012].

Amendments by Sec. 401 and 402 of Pub. L. 112-140 effective on July 1, 2012.

Amendments by Sec. 401 and 402 of Pub. L. 112-102 effective on April 1, 2012.

EFFECTIVE DATE OF 2011 AMENDMENTS

Amendments by Sec. 141 of Pub. L. 112-30 effective on October 1, 2011.

Amendments by Sec. 142 of Pub. L. 112-30 effective on October 1, 2011.

Amendments by Sec. 401 of Pub. L. 112-5 effective on March 4, 2011.

EFFECTIVE DATE OF 2010 AMENDMENTS

Amendments by Sec. 2401 of Pub. L. 111-322 effective on December 31, 2010.

Amendments by Sec. 441 of Pub. L. 111-147 effective on the date of the enactment of this Act [Enacted: Mar. 18, 2010].

Amendments by Sec. 442 of Pub. L. 111-147 effective on the date of the enactment of this Act [Enacted: Mar. 18, 2010].

Amendment by Sec. 443 of Pub. L. 111-147 effective on the date of the enactment of this Act [Enacted: Mar. 18, 2010].

Amendments by Sec. 444 of Pub. L. 111-147 effective for transfers relating to amounts paid and credits allowed after the date of the enactment of this Act [Enacted: Mar. 18, 2010].

Amendments by Sec. 445 of Pub. L. 111-147 effective on September 30, 2009.

EFFECTIVE DATE OF 2009 AMENDMENTS

Amendments by Sec. 159 of Pub. L. 111-68 effective on the date of the enactment of this Act [Enacted: Oct. 1, 2009].

Amendment by Sec. 103 of Pub. L. 111-88, Div. B, effective on the date of the enactment of this Act [Enacted: Oct. 30, 2009].

Amendments by Sec. 1 of Pub. L. 111-46, effective on the date of the enactment of this Act [Enacted: Aug. 7, 2009].

EFFECTIVE DATE OF 2008 AMENDMENTS

Amendments by Sec. 1 of Pub. L. 110-318 effective on the date of the enactment of this Act [Enacted: Sept. 15, 2008].

Amendment by Sec. 121(c) of Pub. L. 110-244 effective on the date of the enactment of this Act [Enacted: June 6, 2008].

EFFECTIVE DATE OF 2007 AMENDMENT

Amendment by Sec. 11(a)(44) of Pub. L. 110-172 effective on the date of the enactment of this Act [Enacted: Dec. 29, 2007].

EFFECTIVE DATE OF 2006 AMENDMENTS

Amendments by Sec. 420(b)(6) of Pub. L. 109-432 effective for kerosene sold after September 30, 2005. Sec. 420(c)(2) of Pub. L. 109-432 provided the following special rule:

“(2) SPECIAL RULE FOR PENDING CLAIMS- In the case of kerosene sold for use in aviation (other than kerosene to which section 6427(l)(4)(C)(ii) of the Internal Revenue Code of 1986 (as added by subsection (a)) applies or kerosene to which section 6427(l)(5) of such Code (as redesignated by subsection (b)) applies) after September 30, 2005, and before the date of the enactment of this Act, the ultimate purchaser shall be treated as having waived the right to payment under section 6427(l)(1) of such Code and as having assigned such right to the ultimate vendor if such ultimate vendor has met the requirements of subparagraph (A), (B), or (D) of section 6416(a)(1) of such Code.”

EFFECTIVE DATE OF 2005 AMENDMENTS

Amendments by Sec. 11101 of Pub. L. 109-59 effective on the date of the enactment of this Act [Enacted: Aug. 10, 2005].

Amendments by Sec. 11102 of Pub. L. 109-59 effective on the date of the enactment of this Act [Enacted: Aug. 10, 2005].

Amendments by Sec. 11115 of Pub. L. 109-59 effective on October 1, 2005.

Amendments by Sec. 11161 of Pub. L. 109-59 effective for fuels or liquids removed, entered, or sold after September 30, 2005.

Amendment by Sec. 11167 of Pub. L. 109-59 effective for the transfer, sale, or holding out for sale or resale occurring after the date of the enactment of this Act [Enacted: Aug. 10, 2005].

Amendments by Sec. 7(a) of Pub. L. 109-42 effective on the date of the enactment of this Act [Enacted: July 30, 2005]. Amendment by Sec. 7(d) of Pub. L. 109-42 effective on the date of the enactment of the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users and shall be executed immediately before the amendments made by such Act.

Sec. 7(c) of Pub. L. 109-42 provided the following temporary rule:

“(c) Temporary Rule Regarding Adjustments.--During the period beginning on the date of the enactment of the Surface Transportation Extension Act of 2003 and ending on Augusst 14, 2005, for purposes of making any estimate under section 9503(d) of the Internal Revenue Code of 1986 of receipts of the Highway Trust Fund, the Secretary of the Treasury shall treat--

“(1) each expiring provision of paragraphs (1) through (4) of section 9503(b) of such Code which is related to appropriations or transfers to such Fund to have been extended through the end of the 24-month period referred to in section 9503(d)(1)(B) of such Code, and

“(2) with respect to each tax imposed under the sections referred to in section 9503(b)(1) of such Code, the rate of such tax during the 24-month period referred to in section 9503(d)(1)(B) of such Code to be the same as the rate of such tax as in effect on the date of the enactment of the Surface Transportation Extension Act of 2003.”

Amendments by Sec. 9 of Pub. L. 109-40 effective on the date of the enactment of this Act [Enacted: July 28, 2005].

Sec. 9(d) of Pub. L. 109-40 provided the following temporary rule:

“(d) Temporary Rule Regarding Adjustments.--During the period beginning on the date of the enactment of the Surface Transportation Extension Act of 2003 and ending on July 30, 2005, for purposes of making any estimate under section 9503(d) of the Internal Revenue Code of 1986 of receipts of the Highway Trust Fund, the Secretary of the Treasury shall treat--

Amendments by Sec. 9 of Pub. L. 109-37 effective on the date of the enactment of this Act [Enacted: July 22, 2005].

Sec. 9(d) of Pub. L. 109-37 provided the following temporary rule:

“(d) Temporary Rule Regarding Adjustments.--During the period beginning on the date of the enactment of the Surface Transportation Extension Act of 2003 and ending on July 27, 2005, for purposes of making any estimate under section 9503(d) of the Internal Revenue Code of 1986 of receipts of the Highway Trust Fund, the Secretary of the Treasury shall treat--

Amendments by Sec. 9 of Pub. L. 109-35 effective on the date of the enactment of this Act [Enacted: July 20, 2005].

Sec. 9(d) of Pub. L. 109-35 provided the following temporary rule:

“(d) Temporary Rule Regarding Adjustments.--During the period beginning on the date of the enactment of the Surface Transportation Extension Act of 2003 and ending on July 21, 2005, for purposes of making any estimate under section 9503(d) of the Internal Revenue Code of 1986 of receipts of the Highway Trust Fund, the Secretary of the Treasury shall treat--

Amendments by Sec. 9 of Pub. L. 109-20 effective on the date of the enactment of this Act [Enacted: July 1, 2005].

Sec. 9(d) of Pub. L. 109-20 provided the following temporary rule:

“(d) Temporary Rule Regarding Adjustments.--During the period beginning on the date of the enactment of the Surface Transportation Extension Act of 2003 and ending on July 19, 2005, for purposes of making any estimate under section 9503(d) of the Internal Revenue Code of 1986 of receipts of the Highway Trust Fund, the Secretary of the Treasury shall treat--

Amendments by Sec. 9 of Pub. L. 109-14 effective on the date of the enactment of this Act [Enacted: May 31, 2005].

Sec. 9(e) of Pub. L. 109-14 provided the following temporary rule:

“(e) Temporary Rule Regarding Adjustments.--During the period beginning on the date of the enactment of the Surface Transportation Extension Act of 2003 and ending on June 30, 2005, for purposes of making any estimate under section 9503(d) of the Internal Revenue Code of 1986 of receipts of the Highway Trust Fund, the Secretary of the Treasury shall treat--

EFFECTIVE DATE OF 2004 AMENDMENTS

Amendments by Sec. 301(c)(11) and (13) of Pub. L. 108-357 effective for fuel sold or used after December 31, 2004.

Amendments by Sec. 301(c)(12) of Pub. L. 108-357 effective for fuel sold or used after December 31, 2004.

Amendments by Sec. 868 of Pub. L. 108-357 effective for penalties assess on or after the date of the enactment of this Act [Enacted: Oct. 22, 2004].

Amendments by Sec. 13(a) of Pub. L. 108-310 effective on the date of the enactment of this Act [Enacted: September 30, 2004].

Amendments by Sec. 13(c) of Pub. L. 108-310 effective for taxes imposed after September 30, 2004.

“(d) Temporary Rule Regarding Adjustments.--During the period beginning on the date of the enactment of the Surface Transportation Extension Act of 2003 and ending on May 31, 2005, for purposes of making any estimate under section 9503(d) of the Internal Revenue Code of 1986 of receipts of the Highway Trust Fund, the Secretary of the Treasury shall treat--

Amendments by Sec. 10 of Pub. L. 108-280 effective on the date of the enactment of this Act [Enacted: July 30, 2004].

Sec. 10(d) of Pub. L. 108-280 provided that:

“(d) Temporary Rule Regarding Adjustments.--During the period beginning on the date of the enactment of the Surface Transportation Extension Act of 2003 and ending on September 30, 2004, for purposes of making any estimate under section 9503(d) of the Internal Revenue Code of 1986 of receipts of the Highway Trust Fund, the Secretary of the Treasury shall treat--

Amendments by Sec. 10 of Pub. L. 108-263 effective on the date of the enactment of this Act [Enacted: June 30, 2004].

Sec. 10(d) of Pub. L. 108-263 provided that:

“(d) Temporary Rule Regarding Adjustments.--During the period beginning on the date of the enactment of the Surface Transportation Extension Act of 2003 and ending on July 31, 2004, for purposes of making any estimate under section 9503(d) of the Internal Revenue Code of 1986 of receipts of the Highway Trust Fund, the Secretary of the Treasury shall treat--

Amendments by Sec. 10 of Pub. L. 108-224 effective on the date of the enactment of this Act [Enacted: April 30, 2004].

Sec. 10(d) of Pub. L. 108-224 provided that:

“(d) Temporary Rule Regarding Adjustments.--During the period beginning on the date of the enactment of the Surface Transportation Extension Act of 2003 and ending on June 30, 2004, for purposes of making any estimate under section 9503(d) of the Internal Revenue Code of 1986 or receipts of the Highway Trust Fund, the Secretary of the Treasury shall treat--

Amendments by Sec. 12 of Pub. L. 108-202 effective on the date of the enactment of this Act [Enacted: Feb. 29, 2004].

Sec. 12(d) of Pub. L. 108-202 provided that:

“(d) Temporary Rule Regarding Adjustments.--During the period beginning on the date of the enactment of the Surface Transportation Extension Act of 2003 and ending on April 30, 2004, for purposes of making any estimate under section 9503(d) of the Internal Revenue Code of 1986 or receipts of the Highway Trust Fund, the Secretary of the Treasury shall treat--

EFFECTIVE DATE OF 2003 AMENDMENTS

Amendments by Sec. 12 of Pub. L. 108-88 effective on the date of the enactment of this Act [Enacted: Sept. 30, 2003].

Sec. 12(d) of Pub. L. 108-88 provided that:

“(d) Temporary rule regarding adjustments.-During the period beginning on the date of the enactment of this Act [Enacted: Sept. 30, 2003] and ending on February 29, 2004, for purposes of making any estimate under section 9503(d) of the Internal Revenue Code of 1986 of receipts of the Highway Trust Fund, the Secretary of the Treasury shall treat-

EFFECTIVE DATE OF 2000 AMENDMENTS

Amendments by Sec. 318(e)(1) of Pub. L. 106-554 effective with respect to taxes received in the Treasury after the date of the enactment of this Act [Enacted: Dec. 21, 2000].

EFFECTIVE DATE OF 1998 AMENDMENTS

Amendment by Sec. 4006(b)(1) of Pub. L. 105-277 effective on the date of the enactment of this Act [Enacted: Oct. 21, 1998].

EFFECTIVE DATE OF 1997 AMENDMENTS

Amendments by Sec. 9(a) of Pub. L. 105-130 effective on October 1, 1997.

Amendment by Sec. 1 of Pub. L. 105-102 effective on Nov. 20, 1997.

Amendments by Sec. 901 of Pub. L. 105-34 applicable to taxes received in the Treasury after September 30, 1997.

Amendment by Sec. 1032(e) of Pub. L. 105-34 effective on July 1, 1998. See the background note below for the rule on floor stock taxes.

Amendments by Sec. 1601(f)(2)(B) of Pub. L. 105-34 effective as if included in the provisions of the Small Business Job Protection Act of 1996 to which is relates.

EFFECTIVE DATE OF 1993 AMENDMENTS

Amendments by Sec. 13242 of Pub. L. 103-66 effective January 1, 1994.

Amendment by Sec. 13244 of Pub. L. 103-66 effective for amounts attributable to taxes imposed on or after October 1, 1995.

EFFECTIVE DATE OF 1992 AMENDMENTS

Amendments by Sec. 8002 of Pub. L. 102-240 effective December 18, 1991.

EFFECTIVE DATE OF 1990 AMENDMENT

Amendment by section 11211(a)(5)(D)-(F) of Pub. L. 101-508 applicable to gasoline removed (as defined in section 4082 of this title) after Nov. 30, 1990, see section 11211(a)(6) of Pub. L. 101-508, set out as a note under section 4041 of this title.

Amendment by section 11211(b)(6)(H) of Pub. L. 101-508 effective Dec. 1, 1990, see section 11211(b)(7) of Pub. L. 101-508, set out as a note under section 4041 of this title.

Section 11211(h)(2) of Pub. L. 101-508 provided that: ‘The amendment made by paragraph (1) (amending this section) shall apply to amounts attributable to taxes imposed on or after December 1, 1990.’

Section 11211(i)(4) of Pub. L. 101-508 provided that: ‘The amendments made by this subsection (amending this section and section 9504 of this title) shall take effect on December 1, 1990.’

EFFECTIVE DATE OF 1989 AMENDMENT

Amendment by Pub. L. 101-239 effective as if included in the provision of the Revenue Act of 1987, Pub. L. 100-203, title X, to which such amendment relates, see section 7823 of Pub. L. 101-239, set out as a note under section 26 of this title.

EFFECTIVE DATE OF 1988 AMENDMENT

Amendment by Pub. L. 100-448 effective Oct. 1, 1988, see section 6(e) of Pub. L. 100-448, set out as a note under section 777 of Title 16, Conservation.

EFFECTIVE DATE OF 1987 AMENDMENT

Amendment by Pub. L. 100-203 applicable to sales after Mar. 31, 1988, see section 10502(e) of Pub. L. 100-203, set out as a note under section 40 of this title.

EFFECTIVE DATE OF 1986 AMENDMENT

Amendment by Pub. L. 99-499 effective Jan. 1, 1987, see section 521 (e) of Pub. L. 99-499, set out as a note under section 4041 of this title.

EFFECTIVE DATE OF 1984 AMENDMENT

Amendment by section 474(r)(43) of Pub. L. 98-369 applicable to taxable years beginning after Dec. 31, 1983, and to carrybacks from such years, see section 475(a) of Pub. L. 98-369, set out as a note under section 21 of this title.

Amendment by section 911(d)(1) of Pub. L. 98-369 effective Aug. 1, 1984, see section 911(e) of Pub. L. 98-369, set out as a note under section 6427 of this title.

Amendment by section 1016(b) of Pub. L. 98-369 effective Oct. 1, 1984, see section 1016(e) of Pub. L. 98-369, set out as an Effective Date note under section 9504 of this title.

NONAPPLICATION OF SECTION 9503(e)(4)

Section 144 of Pub. L. 116-59 provided that:

“Section 9503(e)(4) of the Internal Revenue Code of 1986 shall not apply during the period covered by the Act [Fiscal Year 2020].”

SPECIAL RULE FOR EXECUTION OF AMENDMENTS IN MAP-21 [Pub. L. 112-141]

Sec. 1(c) of Pub. L. 112-140 provided the following rule:

“(c) SPECIAL RULE FOR EXECUTION OF AMENDMENTS IN MAP-21.—On the date of enactment of the MAP-21 [Pub. L. 112–141, enacted July 6, 2012]—

“(1) this Act and the amendments made by this Act shall cease to be effective;

“(2) the text of the laws amended by this Act shall revert back so as to read as the text read on the day before the date of enactment of this Act; and

“(3) the amendments made by the MAP-21 shall be executed as if this Act had not been enacted.”

EXTENSION OF AUTHORITY FOR EXPENDITURES FROM HIGHWAY TRUST FUND

Sec. 159(a)(1) of Pub. L. 111-68 provided that:

“(1) Paragraph (1) of section 9503(c) of the Internal Revenue Code of 1986 shall be applied—

“(A) by substituting the date specified in section 106(3) [October 31, 2009] of this joint resolution for ‘’September 30, 2009”; and

“(B) by substituting the date that is 1 day after the date specified in section 106(3) [October 31, 2009] of this joint resolution for ‘’October 1, 2009”.”

Sec. 159(b)(1) of Pub. L. 111-68 provided that:

“(1) Paragraph (3) of section 9503(e) of such Code shall be applied by substituting the date that is 1 day after the date specified in section 106(3) [October 31, 2009] of this joint resolution for ‘’October 1, 2009”.”

Sec. 159(c) of Pub. L. 111-68 provided that:

“(c) EXCEPTION TO LIMITATIONS ON TRANSFERS.—Subparagraph (B) of section 9503(b)(6) of such Code shall be applied—

“(1) by substituting the date specified in section 106(3) [October 31, 2009] of this joint resolution for ‘’September 30, 2009”; and

“(2) by substituting the date that is 1 day after the date specified in section 106(3) [October 31, 2009] of this joint resolution for ‘’October 1, 2009”.”

APPORTIONMENT OF HIGHWAY TRUST FUNDS FOR FISCAL YEAR 2004

Sec. 13(f) of Pub. L. 108-310 provided that:

“(f) Apportionment of highway trust funds for fiscal year 2004.-Section 9503(d)(3) of the Internal Revenue Code of 1986 shall not apply to any apportionment to the States of the amounts authorized to be appropriated from the Highway Trust Fund for the fiscal year ending September 30, 2004.”

SPECIAL RULE FOR CORE HIGHWAY PROGRAMS

Sec. 10(a)(4) of Pub. L. 108-280, which was later struck by Pub. L. 108-310, Sec. 13(a)(4), provided that:

“(4) Special rule for core highway programs.-

“(A) In general.-In the case of a core highway program, subsections (b)(5) and (c)(1) of section 9503 of such Code shall be applied by substituting “September 25, 2004” for “October 1, 2004”.

“(B) Core highway program.-For purposes of subparagraph (A), the term “core highway program” means any program (other than any program carried out by the National Highway Traffic Safety Administration and any program carried out by the Federal Motor Carrier Administration) funded from the Highway Trust Fund (other than the Mass Transit Account).

FLOOR STOCK TAXES

Sec. 1032(g) of Pub. L. 105-34 provided that:

“(1) Imposition of tax.--In the case of kerosene which is held on July 1, 1998, by any person, there is hereby imposed a floor stocks tax of 24.4 cents per gallon.

(2) Liability for tax and method of payment.--

(A) Liability for tax.--A person holding kerosene on July 1, 1998, to which the tax imposed by paragraph (1) applies shall be liable for such tax.

(B) Method of payment.--The tax imposed by paragraph (1) shall be paid in such manner as the Secretary shall prescribe.

(3) Definitions.--For purposes of this subsection--

(A) Held by a person.--Kerosene shall be considered as “held by a person” if title thereto has passed to such person (whether or not delivery to the person has been made).

(B) Secretary.--The term “Secretary" means the Secretary of the Treasury or his delegate.

(4) Exception for exempt uses.--The tax imposed by paragraph (1) shall not apply to kerosene held by any person exclusively for any use to the extent a credit or refund of the tax imposed by section 4081 of the Internal Revenue Code of 1986 is allowable for such use.

(5) Exception for fuel held in vehicle tank.--No tax shall be imposed by paragraph (1) on kerosene held in the tank of a motor vehicle or motorboat.

(6) Exception for certain amounts of fuel.--

(A) In general.--No tax shall be imposed by paragraph (1) on kerosene held on July 1, 1998, by any person if the aggregate amount of kerosene held by such person on such date does not exceed 2,000 gallons. The preceding sentence shall apply only if such person submits to the Secretary (at the time and in the manner required by the Secretary) such information as the Secretary shall require for purposes of this paragraph.

(B) Exempt fuel.--For purposes of subparagraph (A), there shall not be taken into account fuel held by any person which is exempt from the tax imposed by paragraph (1) by reason of paragraph (4) or (5).

(i) Corporations.--

(I) In general.--All persons treated as a controlled group shall be treated as 1 person.

(II) Controlled group.--The term “controlled group” has the meaning given to such term by subsection (a) of section 1563 of such Code; except that for such purposes the phrase “more than 50 percent” shall be substituted for the phrase “at least 80 percent” each place it appears in such subsection.

(ii) Nonincorporated persons under common control.--Under regulations prescribed by the Secretary, principles similar to the principles of clause (i) shall apply to a group of persons under common control where 1 or more of such persons is not a corporation.

(7) Coordination with section 4081.--No tax shall be imposed by paragraph (1) on kerosene to the extent that tax has been (or will be) imposed on such kerosene under section 4081 or 4091 of such Code.

(8) Other laws applicable.--All provisions of law, including penalties, applicable with respect to the taxes imposed by section 4081 of such Code shall, insofar as applicable and not inconsistent with the provisions of this subsection, apply with respect to the floor stock taxes imposed by paragraph (1) to the same extent as if such taxes were imposed by such section 4081.”

EFFECTIVE DATE; SAVINGS PROVISION

Section 531(e) of Pub. L. 97-424 provided that:

‘(1) In general. - The amendments made by this section (enacting this section, amending section 460l-11 of Title 16, Conservation, and amending provisions set out as a note under section 120 of Title 23, Highways) shall take effect on January 1, 1983.

‘(2) New highway trust fund treated as continuation of old. - The Highway Trust Fund established by the amendments made by this section shall be treated for all purposes of law as the continuation of the Highway Trust Fund established by section 209 of the Highway Revenue Act of 1956 (section 209 of act June 29, 1956, ch. 462, title II, 70 Stat. 397, set out as a note under section 120 of Title 23, Highways). Any reference in any law to the Highway Trust Fund established by such section 209 shall be deemed to include (wherever appropriate) a reference to the Highway Trust Fund established by the amendments made by this section.'

Sec. 9503. Highway Trust Fund

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