I.R.C. § 9504(a) Creation Of Trust Fund —
There is hereby established in the
Treasury of the United States a trust fund to be known as the “Sport
Fish Restoration and Boating Trust Fund”. Such Trust Fund shall
consist of such amounts as may be appropriated, credited, or paid
to it as provided in this section, section 9503(c)(3), section 9503(c)(4), or section 9602(b).
I.R.C. § 9504(b) Sport Fish Restoration And Boating Trust Fund
I.R.C. § 9504(b)(1) Transfer Of Certain Taxes To Trust Fund —
There is hereby appropriated to the Sport Fish Restoration
and Boating Trust Fund amounts equivalent to the following amounts
received in the Treasury on or after October 1, 1984—
I.R.C. § 9504(b)(1)(A) —
the taxes imposed by section 4161(a) (relating to sport
fishing equipment), and
I.R.C. § 9504(b)(1)(B) —
the import duties imposed on fishing
tackle under heading 9507 of the Harmonized Tariff Schedule of the
United States (19 U.S.C. 1202)
and on yachts and pleasure craft under chapter 89 of the Harmonized
Tariff Schedule of the United States.
I.R.C. § 9504(b)(2) Expenditures From Trust Fund —
Amounts in the Sport Fish Restoration and Boating Trust
Fund shall be available, as provided by appropriation Acts, for making
expenditures—
I.R.C. § 9504(b)(2)(A) —
to carry out the purposes of the Dingell-Johnson
Sport Fish Restoration Act (as in effect on the date of the enactment
of the Infrastructure Investment and Jobs Act),
I.R.C. § 9504(b)(2)(B) —
to carry out the purposes of section
7404(d) of the Transportation Equity Act for the 21st Century (as
in effect on the date of the enactment of the Infrastructure Investment
and Jobs Act), and
I.R.C. § 9504(b)(2)(C) —
to carry out the purposes of the Coastal
Wetlands Planning, Protection and Restoration Act (as in effect
on the date of the enactment of the Infrastructure Investment and
Jobs Act).
Amounts transferred to such account under section 9503(c)(4) may be used only
for making expenditures described in subparagraph (C) of this paragraph.
I.R.C. § 9504(c) Expenditures From Boat Safety Account —
Amounts remaining in the Boat Safety
Account on October 1, 2005, and amounts thereafter credited to the
Account under section 9602(b),
shall be available, without further appropriation, for making expenditures
before October 1, 2010, to carry out the purposes of section 15 of the Dingell-Johnson Sport
Fish Restoration Act (as in effect on the date of the enactment
of the Safe, Accountable, Flexible, Efficient Transportation Equity
Act: A Legacy for Users). For purposes of section 9602, the Boat Safety Account
shall be treated as a Trust Fund established by this subchapter.
I.R.C. § 9504(d) Limitation On Transfers To Trust Fund
I.R.C. § 9504(d)(1) In General —
Except as provided in paragraph (2), no amount may
be appropriated or paid to the Sport Fish Restoration and Boating
Trust Fund on and after the date of any expenditure from such 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. § 9504(d)(1)(A) —
any provision of law which is not contained
or referenced in this title or in a revenue Act, and
I.R.C. § 9504(d)(1)(B) —
whether such provision of law is a
subsequently enacted provision or directly or indirectly seeks to
waive the application of this subsection.
I.R.C. § 9504(d)(2) Exception For Prior Obligations —
Paragraph (1) 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. § 9504(e) Cross Reference —
For provision transferring motorboat fuels taxes to
Sport Fish Restoration and Boating Trust Fund, see section 9503(c)(3).
(Added by Pub. L. 98-369,
div. A, title X, Sec. 1016(a), July 18, 1984, 98 Stat. 1019, and
amended Pub. L. 100-418,
title I, Sec. 1214(p)(2), Aug. 23, 1988, 102 Stat. 1159; Pub. L. 100-448, Sec. 6(a)(2),
(c)(3), Sept. 28, 1988, 102 Stat. 1839, 1841; Pub. L. 101-508, title XI, Sec.
11211(i)(2), (3), Nov. 5, 1990, 104 Stat. 1388-428; Pub. L. 102-240, title VIII, Sec. 8002(d)(2)(C),
8002(i), Dec. 18, 1991; Pub. L. 105-130,
Sec. 9(b), Dec. 1, 1997, 111 Stat. 2561; Pub. L. 105-178, title IX, Sec.
9005, June 9, 1998, 112 Stat. 107; Pub.
L. 106-408, title I, Sec. 126, Nov. 1, 2000, 114
Stat. 1775; Pub. L. 108-88, Sec.
12(b), Sept. 30, 2003, 117 Stat. 1110; Pub. L. 108-202, Sec. 12(b),
Feb. 29, 2004, 118 Stat. 491; Pub.
L. 108-224, Sec. 10(b), April 30, 2004; Pub. L. 108-263, Sec. 10(b),
June 30, 2004, 118 Stat. 710; Pub.
L. 108-280, Sec. 10(b), July 30, 2004, 118 Stat.
876; Pub. L. 108-310, Sec. 13(b),
Sept. 30, 2004, 118 Stat. 1144; Pub.
L. 109-14, Sec. 9(b), May 31, 2005, 119 Stat. 324; Pub. L. 109-20, Sec. 9(b),
July 1, 2005, 119 Stat. 346; Pub.
L. 109-35, Sec. 9(b), July 20, 2005, 119 Stat. 379;
Pub. L. 109-37, Sec. 9(b),
July 22, 2005, 119 Stat. 394; Pub.
L. 109-40, Sec. 9(b), July 28, 2005, 119 Stat. 410;
Pub. L. 109-42, Sec. 7(b),
July 30, 2005, 119 Stat. 435; Pub.
L. 109-59, title XI, Sec. 11101(d), 11115(b), (c),
11151, Aug. 10, 2005, 119 Stat. 1144; Pub. L. 109-74, Sec. 301, Sept.
29, 2005, 119 Stat. 2032; Pub.
L. 109-304, Sec. 16(c)(2), Oct. 6, 2006, 120 Stat.
1485; Pub. L. 111-68, Sec. 161,
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.
444(b), 445(b), Mar. 18, 2010, 124 Stat. 71; Pub. L. 111-322, title II, Sec.
2401(b), 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, Sept. 16, 2011, 125 Stat. 342; Pub. L. 112-102, title IV, Sec.
401(b), Mar. 30, 2012, 126 Stat. 271; Pub. L. 112-140, Sec. 401(b),
June 29, 2012, 126 Stat. 391; Pub.
L. 112-141, Sec. 40101(b), July 6, 2012, 126 Stat.
405; Pub. L. 113-159, Sec.
2001(b), Aug. 8, 2014, 128 Stat. 1839; Pub. L. 114-21, title II, Sec. 2001(b),
May 29, 2015; Pub. L. 114-41, title
II, Sec. 2001(b), July 31, 2015, 129 Stat. 443; Pub. L. 114-73, title II, Sec. 2001(b),
Oct. 29, 2015; Pub. L. 114-87,
title II, Sec. 2001(b), Nov. 20, 2015; Pub.
L. 114-94, Div. C, title XXXI, Sec. 31101(b), Dec. 4, 2015; Pub. L. 116-159, title II, Sec. 1202, Oct.
1, 2020, 134 Stat. 709; Pub. L. 117-44,
title II, Sec. 201(b), Oct. 2, 2021, 135
Stat. 382; Pub. L. 117-52,
Sec. 4(b), Oct. 31, 2021; Pub. L. 117-58,
Div. H, title I, Sec. 80101(b), Nov. 15, 2021, 135 Stat. 429.)
BACKGROUND NOTES
AMENDMENTS
2021 — Subsec. (b)(2). Pub. L. 117-58, Sec. 80101(b)(1),
amended par. (2) by substituting “Infrastructure Investment
and Jobs Act” for “Continuing Appropriations Act, 2021
and Other Extensions Act” each place it appeared.
(d)(2). Pub.
L. 117-58, Sec. 80101(b)(2), amended par. (2) by substituting “October
1, 2026” for “October 1, 2021”.
Subsec. (b)(2). Pub.
L. 117-52, Sec. 4(b)(1), amended par. (2) by substituting “Further
Surface Transportation Extension Act of 2021” for ‘‘Surface
Transportation Extension Act of 2021” each place it appeared.
Subsec.
(d)(2). Pub. L. 117-52, Sec.
4(b)(2), amended par. (2) by substituting “December 4, 2021”
for “November 1, 2021”.
Subsec. (b)(2). Pub.
L. 117-44, Sec. 201(b)(1), amended par. (2) by substituting “Surface
Transportation Extension Act of 2021” for ‘‘Continuing
Appropriations Act, 2021 and Other Extensions Act” each place
it appeared.
Subsec.
(d)(2). Pub. L. 117-44, Sec. 201(b)(2),
amended par. (2) by substituting “November 1, 2021” for “October
1, 2021”.
2020 — Subsec. (b)(2). Pub. L. 116-159, Sec. 1202(1),
amended par. (2) by substituting ‘‘Continuing Appropriations
Act, 2021 and Other Extensions Act” for “FAST Act”
each place it appeared.
Subsec.
(d)(2). Pub. L. 116-159, Sec. 1202(2),
amended par. (2) by substituting “October 1, 2021” for “October
1, 2020”.
2015 - Subsec. (b)(2). Pub. L. 114-94, Sec. 31101(b)(1) amended
par. (2) by substituting “FAST Act” for “Surface
Transportation Extension Act of 2015, Part II” each place it
appeared.
Subsec.
(d)(2). Pub. L. 114-94, Sec.
31101(b)(2), amended par. (2) by substituting “October
1, 2020” for “December 5, 2015”.
Subsec. (b)(2). Pub.
L. 114-87, Sec. 2001(b)(1) amended par. (2) by substituting “Surface
Transportation Extension Act of 2015, Part II” for “Surface
Transportation Extension Act of 2015” each place it appeared.
Subsec.
(d)(2). Pub. L. 114-87,
Sec. 2001(b)(2), amended par. (2) by substituting “December
5, 2015” for “November 21, 2015”.
Subsec. (b)(2). Pub.
L. 114-73, Sec. 2001(b)(1) amended par. (2) by substituting “Surface
Transportation Extension Act of 2015” for “Surface Transportation
and Veterans Health Care Choice Improvement Act of 2015” each
place it appeared.
Subsec. (d)(2). Pub.
L. 114-73, Sec. 2001(b)(2), amended par. (2) by substituting “November
21, 2015” for “October 30, 2015”.
Subsec. (b)(2). Pub. L.
114-41, Sec. 2001(b)(1), amended par. (2) by substituting “Surface
Transportation and Veterans Health Care Choice Improvement Act of
2015” for “Highway and Transportation Funding Act of 2015”
each place it appeared.
Subsec. (d)(2). Pub.
L. 114-41, Sec. 2001(b)(2), amended par. (2) by substituting “October
30, 2015” for “August 1, 2015”.
Subsec. (b)(2). Pub. L. 114-21, Sec. 2001(b)(1),
amended par. (2) by substituting “Highway and Transportation
Funding Act of 2015” for “Highway and Transportation Funding
Act of 2014” each place it appeared.
Subsec.
(d)(2). Pub. L. 114-21,
Sec. 2001(b)(2), amended par. (2) by substituting “August
1, 2015” for “June 1, 2015”.
2014 - Subsec. (b)(2). Pub. L. 113-159, Sec. 2001(b)(1),
amended par. (2) by substituting “Highway and Transportation
Funding Act of 2014” for “MAP-21” each place it
appeared.
Subsec.
(d)(2). Pub. L. 113-159,
Sec. 2001(b)(2), amended par. (2) by substituting “June
1, 2015” for “October 1, 2014”.
2012 - Subsec. (b)(2). Pub. L. 112-141, Sec. 40101(b)(1),
amended par. (2) by substituting “MAP-21” for “Surface
Transportation Extension Act of 2012” each place it appeared.
Subsec.
(d)(2). Pub. L. 112-141,
Sec. 40101(b)(2), amended par. (2) by substituting “October
1, 2014” for “July 1, 2012”.
Subsec. (b)(2). Pub. L. 112-140, Sec. 401(b)(1),
amended par. (2) by substituting “Temporary Surface Transportation
Extension Act of 2012” for “Surface Transportation Extension
Act of 2012” each place it appeared. 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. (d)(2). Pub. L. 112-140, Sec. 401(b)(2),
amended par. (2) 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. 112-102, Sec. 401(b)(1),
amended par. (2) by substituting “Surface Transportation Extension
Act of 2012” for “Surface Transportation Extension Act
of 2011, Part II” each place it appeared.
Subsec.
(d)(2). Pub. L. 112-102,
Sec. 401(b)(2), amended par. (2) by substituting “July
1, 2012” for “April 1, 2012”.
2011 - Subsec. (b)(2). Pub. L. 112-30, Sec. 141(b)(1),
amended par. (2) by substituting “Surface Transportation Extension
Act of 2011, Part II” for “Surface Transportation Extension
Act of 2011” each place it appeared.
Subsec.
(d)(2). Pub. L. 112-30, Sec.
141(b)(2), amended par. (2) by substituting “April
1, 2012” for “October 1, 2011”.
Subsec. (b)(2). Pub. L. 112-5, Sec. 401(b)(1),
amended par. (2) by substituting “Surface Transportation Extension
Act of 2011” for “Surface Transportation Extension Act
of 2010, Part II” each place it appeared.
Subsec. (d)(2). Pub. L. 112-5, Sec. 401(b)(2),
amended par. (2) by substituting “October 1, 2011” for “March
5, 2011”.
2010 - Subsec. (b)(2). Pub. L. 111-322, Sec. 2401(b)(1),
amended par. (2) by substituting “Surface Transportation Extension
Act of 2010, Part II” for “Surface Transportation Extension
Act of 2010” each place it appeared.
Subsec.
(d)(2). Pub. L. 111-322,
Sec. 2401(b)(2), amended par. (2) by substituting “March
5, 2011” for “January 1, 2011”.
Subsec. (a). Pub. L. 111-147, Sec. 444(b)(5),
amended subsec. (a) by substituting “section 9503(c)(3), section
9503(c)(4)” for “section 9503(c)(4), section 9503(c)(5)”.
Subsec. (b)(2)(A). Pub. L. 111-147, Sec. 445(b)(1),
amended subpar. (A) by substituting “(as in effect on the date
of the enactment of the Surface Transportation Extension Act of 2010),”
for ““(as in effect on the date of the enactment of the
last amendment to the first Continuing Appropriations Resolution for
Fiscal Year 2010),”;
Subsec. (b)(2)(B). Pub. L. 111-147, Sec. 445(b)(1),
amended subpar. (B) by substituting “(as in effect on the date of
the enactment of the Surface Transportation Extension Act of 2010),
and” for “(as in effect on the date of the enactment of
the last amendment to the first Continuing Appropriations Resolution
for Fiscal Year 2010), and”.
Subsec. (b)(2)(C). Pub. L. 111-147, Sec. 445(b)(1),
amended subpar. (C) by substituting “(as in effect on the date of
the enactment of the Surface Transportation Extension Act of 2010)."
for “ (as in effect on the date of the enactment of the last
amendment to the first Continuing Appropriations Resolution for Fiscal
Year 2010).”.
Subsec. (b)(2). Pub. L. 111-147, Sec. 444(b)(6),
amended par. (2) by substituting “section 9503(c)(4)”
for “section 9503(c)(5)”.
Subsec. (d)(2). Pub. L. 111-147, Sec. 445(b)(2),
amended par. (2) by substituting “January 1, 2011” for “October
1, 2009”.
Subsec. (e). Pub. L. 111-147, Sec. 444(b)(7),
amended subsec. (e) by substituting “9503(c)(3)” for “9503(c)(4)”.
2009 - Subsec. (b)(2)(A)-(C). Pub. L. 111-88, Div. B, Sec. 103,
amended par. (2) by inserting “the last amendment to”
after “on the date of the enactment of” in subpar. (A),
(B), and (C).
Subsec. (b)(2)(A). Pub. L. 111-68, Sec. 161(a)(1),
amended subpar. (A) by substituting ‘’(as in effect on the date of
the enactment of the first Continuing Appropriations Resolution for
Fiscal Year 2010),” for “(as in effect” and all that
follows.
Subsec. (b)(2)(B). Pub. L. 111-68, Sec. 161(a)(2),
amended subpar. (B) by substituting ‘’(as in effect on the date of
the enactment of the first Continuing Appropriations Resolution for
Fiscal Year 2010), and” for “(as in effect” and all that
follows.
Subsec. (b)(2)(C). Pub. L. 111-68, Sec. 161(a)(3),
amended subpar. (C) by substituting ‘’(as in effect on the date of
the enactment of the first Continuing Appropriations Resolution for
Fiscal Year 2010).” for “(as in effect” and all that
follows.
2006 - Subsec. (c). Pub. L. 109-304, Sec. 16(c)(2),
amended subsec. (c) by substituting “section 13107” for “section
13106”. Note, however, that this amendment could not be made
to the current version as Pub.
L. 109-59, Sec. 11115(c), amended subsec. (c) and
removed the reference to section 13107 of title 46.
2005 - Subsec. (c). Pub. L. 109-74, Sec. 301(a),
amended subsec. (c) by substituting “October 1, 2005”
for “August 15, 2005” and “Sportfishing and Recreational
Boating Safety Amendments Act of 2005” for “Surface Transportation
Extension Act of 2005, Part VI”.
Sec. 9504. Pub. L. 109-59, Sec. 11115(b)(2)(D),
amended the heading of Sec. 9504 by substituting “Sport Fish
Restoration and Boating” for “Aquatic Resources”.
Subsec. (a). Pub. L. 109-59, Sec. 11115(b)(1),
amended subsec. (a). Prior to amendment, it read as follows:
“(a) Creation of Trust Fund
“In general
“There is hereby established in the Treasury
of the United States a trust fund to be known as the “Aquatic
Resources Trust Fund”.
“(2) Accounts in Trust Fund
“The Aquatic Resources Trust Fund shall consist
of--
“(A) a Sport Fish Restoration Account, and
“(B) a Boat Safety Account.
“Each such Account shall consist of such
amounts as may be appropriated, credited, or paid to it as provided
in this section, section 9503(c)(4), section 9503(c)(5) or section
9602(b).”
Subsec. (b). Pub. L. 109-59, Sec. 11115(b)(2)(A),
amended the heading for subsec.(b) by substituting “and Boating
Trust Fund” for “Account”.
Subsec. (b)(1), (2). Pub. L. 109-59, Sec. 11115(b)(2)(A),
amended the headings for par. (1) and (2) by substituting “Trust
Fund” for “Account” in both places it appeared.
Subsec. (b)(1), (2). Pub. L. 109-59, Sec. 11115(b)(2)(A),
amended par. (1) and (2) by substituting “and Boating Trust
Fund” for “Account” in both places it appeared.
Subsec. (b)(2). Pub. L. 109-59, Sec. 11101(d)(2),
amended par. (2) by substituting “Safe, Accountable, Flexible,
Efficient Transportation Equity Act: A Legacy for Users” for “Surface
Transportation Extension Act of 2005, Part V” each place it
appeared.
Subsec. (b)(2). Pub. L. 109-59, Sec. 11151(c),
amended par. (2) by substituting “subparagraph (C)” for “subparagraph
(B)”.
Subsec. (b)(2)(A). Pub. L. 109-59, Sec. 11151(e)(1),
amended subpar. (A) by substituting “the Dingell-Johnson Sport
Fish Restoration Act” for “the Act entitled An Act to
provide that the United States shall aid the States in fish restoration
and management projects, and for other purposes, approved August 9,
1950”.
Subsec. (c). Pub.
L. 109-59, Sec. 11115(c), amended subsec. (c) [as
amended by Pub. L. 109-74].
Before amendment, it read as follows:
“(c) Expenditures from Boat Safety Account
“Amounts in the Boat Safety Account shall
be available, as provided by appropriation Acts, for making expenditures
before August 15, 2005, to carry out the purposes of section
13106 of title 46, United States Code (as in effect on the date
of enactment of the Surface Transportation Extension Act of
2005, Part VI ).”
Subsec. (d). Pub. L. 109-59, Sec. 11115(b)(2)(B),
amended the heading for subsec. (d) by striking “Aquatic Resources”.
Subsec. (d)(1). Pub. L. 109-59, Sec. 11115(b)(2)(B),
amended par. (1) by substituting “the Sport Fish Restoration
and Boating” for “any Account in the Aquatic Resources”
and by substituting “such Trust Fund” for “any such
Account”.
Subsec. (d)(2). Pub. L. 109-59, Sec. 11101(d)(2)(B),
amended par. (2) by substituting “October 1, 2009” for “July
31, 2005”.
Subsec. (e). Pub. L. 109-59, Sec. 11115(b)(2),
amended subsec. (e) by substituting “Sport Fish Restoration
and Boating Trust Fund” for “Boat Safety Account and Sport
Fish Restoration Account”.
Subsec. (b)(2). Pub. L. 109-42, Sec. 7(b)(1),
amended par. (2) by adding the following sentence at the end: “Subparagraphs
(A), (B), and (C) shall each be applied by substituting “Surface
Transportation Extension Act of 2005, Part VI” for “Surface
Transportation Extension Act of 2005, Part V.”.”
Subsec. (b)(2). Pub. L. 109-42, Sec. 7(d)(2),
amended par. (2) by striking the last sentence thereof.
Subsec. (c). Pub.
L. 109-42, Sec. 7(b)(2), amended subsec. (c) by
substituting “August 15, 2005” for “July 31, 2005"
and by substituting “Surface Transportation Extension Act of 2005,
Part VI” for “Surface Transportation Extension Act of 2005, Part
V”.
Subsec. (d)(2). Pub. L. 109-42, Sec. 7(b)(3),
amended par. (2) by adding the following sentence at the end: “The
preceding sentence shall be applied by substituting “August 15, 2005"
for the date therein.”.
Subsec. (d)(2). Pub. L. 109-42, Sec. 7(d)(3),
amended par. (2) by striking the last sentence therein.
Subsec. (b)(2). Pub. L. 109-40, Sec. 9(b)(1),
amended par. (2) by substituting “Surface Transportation Extension
Act of 2005, Part V” for “Surface Transportation Extension Act of
2005, Part IV” each place it appeared.
Subsec. (c). Pub.
L. 109-40, Sec. 9(b)(2), amended subsec. (c) by
substituting “July 31, 2005” for “July 28, 2005” and by substituting
“Surface Transportation Extension Act of 2005, Part V” for “Surface
Transportation Extension Act of 2005, Part IV”.
Subsec. (d)(2). Pub. L. 109-40, Sec. 9(b)(3),
amended par. (2) by substituting “July 31, 2005” for “July 28, 2005”.
Subsec. (b)(2). Pub. L. 109-37, Sec. 9(b)(1),
amended par. (2) by substituting “Surface Transportation Extension
Act of 2005, Part IV” for “Surface Transportation Extension Act of
2005, Part III” each place it appeared.
Subsec. (c). Pub.
L. 109-37, Sec. 9(b)(2), amended subsec. (c) by
substituting “July 28, 2005” for “July 22, 2005” and by substituting
“Surface Transportation Extension Act of 2005, Part IV” for “Surface
Transportation Extension Act of 2005, Part III”.
Subsec. (d)(2). Pub. L. 109-37, Sec. 9(b)(3),
amended par. (2) by substituting “July 28, 2005” for “July 22, 2005”.
Subsec. (b)(2). Pub. L. 109-35, Sec. 9(b)(1),
amended par. (2) by substituting “Surface Transportation Extension
Act of 2005, Part III” for “Surface Transportation Extension Act
of 2005, Part II” each place it appeared.
Subsec. (c). Pub.
L. 109-35, Sec. 9(b)(2), amended subsec. (c) by
substituting “July 22, 2005” for “July 20, 2005” and by substituting
“Surface Transportation Extension Act of 2005, Part III” for “Surface
Transportation Extension Act of 2005, Part II”.
Subsec. (d)(2). Pub. L. 109-35, Sec. 9(b)(3),
amended par. (2) by substituting “July 22, 2005” for “July 20, 2005”.
Subsec. (b)(2). Pub. L. 109-20, Sec. 9(b)(1),
amended par. (2) by substituting “Surface Transportation Extension
Act of 2005, Part II” for “Surface Transportation Extension Act of
2005” each place it appeared.
Subsec. (c). Pub.
L. 109-20, Sec. 9(b)(2), amended subsec. (c) by substituting
“July 20, 2005” for “July 1, 2005” and by substituting “Surface Transportation
Extension Act of 2005, Part II” for “Surface Transportation Extension
Act of 2005”.
Subsec. (d)(2). Pub. L. 109-20, Sec. 9(b)(3),
amended par. (2) by substituting “July 20, 2005” for “July 1, 2005”.
Subsec. (b)(2). Pub. L. 109-14, Sec. 9(b)(1),
amended par. (2) by substituting “Surface Transportation Extension
Act of 2005” for “Surface Transportation Extension Act of 2004, Part
V” each place it appeared.
Subsec. (c). Pub.
L. 109-14, Sec. 9(b)(2), amended subsec. (c) by substituting
“July 1, 2005” for “June 1, 2005” and by substituting “Surface Transportation
Extension Act of 2005” for “Surface Transportation Extension Act of
2004, Part V”.
Subsec. (d)(2). Pub. L. 109-14, Sec. 9(b)(3),
amended par. (2) by substituting “July 1, 2005” for “June 1, 2005”.
2004 - Subsec. (b)(2). Pub. L. 108-310, Sec. 13(b)(1),
amended par. (2) by substituting “Surface Transportation Extension
Act of 2004, Part V” for “Surface Transportation Extension Act of
2004, Part IV” each place it appeared.
Subsec. (c). Pub. L. 108-310, Sec. 13(b)(2),
amended subsec. (c) by substituting “June 1, 2005” for “October 1,
2004” and by substituting “Surface Transportation Extension Act of
2004, Part V” for “Surface Transportation Extension Act of 2004, Part
IV”.
Subsec. (d)(2). Pub. L. 108-310, Sec. 13(b)(3),
amended par. (2) by substituting “June 1, 2005” for “October 1, 2004”.
Subsec. (b)(2). Pub. L. 108-280, Sec. 10(b)(1),
amended par. (2) by substituting “Surface Transportation Extension
Act of 2004, Part IV” for “Surface Transportation Extension Act of
2004, Part III” each place it appeared.
Subsec. (c). Pub.
L. 108-280, Sec. 10(b)(2), amended subsec. (c) by
substituting “October 1, 2004” for “August 1, 2004” and by substituting
“Surface Transportation Extension Act of 2004, Part IV” for “Surface
Transportation Extension Act of 2004, Part III”.
Subsec. (d)(2). Pub. L. 108-280, Sec. 10(b)(3),
amended par. (2) by substituting “October 1, 2004” for “August 1,
2004”.
Subsec. (b)(2). Pub. L. 108-263, Sec. 10(b)(1),
amended par. (2) by substituting “Surface Transportation Extension
Act of 2004, Part III” for “Surface Transportation Extension Act
of 2004, Part II” each place it appeared.
Subsec. (c). Pub.
L. 108-263, Sec. 10(b)(2), amended subsec. (c) by
substituting “August 1, 2004” for “July 1, 2004” and by substituting
“Surface Transportation Extension Act of 2004, Part III” for “Surface
Transportation Extension Act of 2004, Part II”.
Subsec. (d)(2). Pub. L. 108-263, Sec. 10(b)(3),
amended par. (2) by substituting “August 1, 2004” for “July 1, 2004”.
Subsec. (b)(2). Pub. L. 108-224, Sec. 10(b)(1),
amended par. (2) by substituting “Surface Transportation Extension
Act of 2004, Part II” for “Surface Transportation Extension Act of
2004” each place it appeared.
Subsec. (c). Pub.
L. 108-224, Sec. 10(b)(2), amended subsec. (c) by
substituting “July 1, 2004” for “May 1, 2004” and by substituting
“Surface Transportation Extension Act of 2004, Part II” for “Surface
Transportation Extension Act of 2004”.
Subsec. (d)(2). Pub. L. 108-224, Sec. 10(b)(3),
amended par. (3) by substituting “July 1, 2004” for “May 1, 2004”.
Subsec. (b)(2). Pub. L. 108-202, Sec. 12(b)(1),
amended par. (2) by substituting “Surface Transportation Extension
Act of 2004” for “Surface Transportation Extension Act of 2003” each
place it appeared.
Subsec. (c). Pub.
L. 108-202, Sec. 12(b)(2), amended subsec. (c) by
substituting “May 1, 2004” for “March 1, 2004” and by substituting
“Surface Transportation Extension Act of 2004” for “Surface Transportation
Extension Act of 2003”.
Subsec. (d)(2). Pub. L. 108-202, Sec. 12(b)(3),
amended par. (3) by substituting “May 1, 2004” for “March 1, 2004”.
2003 - Subsec. (b)(2)(A). Pub. L. 108-88, Sec. 12(b)(1)(A),
amended subpar. (A) by substituting “Surface Transportation Extension
Act of 2003” for “Wildlife and Sport Fish Restoration Programs Improvement
Act of 2000”.
Subsec. (b)(2)(B)-(C). Pub. L. 108-88, Sec. 12(b)(1)(B),
amended subpar. (B) and (C) by substituting “Surface Transportation
Extension Act of 2003” for “TEA 21 Restoration Act”.
Subsec. (c). Pub.
L. 108-88, Sec. 12(b)(2), amended subsec. (c) by
substituting “March 1, 2004” for “October 1, 2003” and by substituting
“Surface Transportation Extension Act of 2003” for “TEA 21 Restoration
Act”.
Subsec. (d)(2). Pub. L. 108-88, Sec. 12(b)(3),
amended par. (2) by substituting “March 1, 2004” for “October 1, 2003”.
2000 - Subsec. (b)(2)(A). Pub. L. 106-408, Sec. 126, substituted
“(as in effect on the date of the enactment of the Wildlife and Sport
Fish Restoration Programs Improvement Act of 2000)” for “(as in effect
on the date of the enactment of the TEA 21 Restoration Act)”.
1998 - Subsec. (b)(2)(A). Pub. L. 105-178, Sec. 9005(b)(1),
substituted “the date of enactment of the Transportation Equity Act
for the 21st Century),” for “October 1, 1988), and”.
Subsec. (b)(2)(A). Pub. L. 105-178, Sec. 9005(f)(1),
as added by Pub. L. 105-206,
Sec. 9015(b), substituted “the date of the enactment
of the TEA 21 Restoration Act” for “the date of the enactment of the
Transportation Equity Act for the 21st Century”.
Subsec. (b)(2)(B). Pub. L. 105-178, Sec. 9005(b)(2),
substituted “the date of enactment of the Transportation Equity Act
for the 21st Century” for “November 29, 1990”.
Subsec. (b)(2)(B). Pub. L. 105-178, Sec. 9005(f)(2),
as added by Pub. L. 105-206,
Sec. 9015(b), substituted “the TEA 21 Restoration
Act” for “such Act”.
Subsec. (b)(2)(B)-(C). Pub. L. 105-178, Sec. 9005(b)(3),
redesignated subpar. (B) as subpar. (C) and added a new subpar. (B).
Subsec. (b)(2)(C). Pub. L. 105-178, Sec. 9005(f)(3),
as added by Pub. L. 105-206,
Sec. 9015(b), substituted “the date of the enactment
of the TEA 21 Restoration Act” for “the date of the enactment of the
Transportation Equity Act for the 21st Century”.
Subsec. (c). Pub.
L. 105-178, Sec. 9005(c), substituted “2003” for
“1998” and substituted “the date of enactment of the Transportation
Equity Act for the 21st Century” for “October 1, 1988”.
Subsec. (c). Pub. L. 105-178, Sec. 9005(f)(4),
as added by Pub. L. 105-206,
Sec. 9015(b), substituted “the date of the enactment
of the TEA 21 Restoration Act” for “the date of the enactment of the
Transportation Equity Act for the 21st Century”.
Subsec. (d)-(e). Pub. L. 105-178, Sec. 9005(d),
redesignated subsec. (d) as subsec. (e) and added a new subsec. (d).
1997 - Subsec. (c). Pub. L. 105-130, Sec. 9(b),
substituted “October 1, 1998” for “April 1, 1998.”
1991 - Subsec. (b)(2)(B). Pub. L. 102-240, Sec. 8002(i),
amended subpar. (B). Before amendment, it read as follows:
“(B) to carry out the purposes of any law
which is substantially identical to S. 3252 of the 101st Congress,
as introduced.”
Subsec. (c). Pub.
L. 102-240, Sec. 8002(d)(2)(C), amended subsec. (c) by substituting “1998”
for “1994”.
1990 - Subsec. (a)(2). Pub. L. 101-508, Sec. 11211(i)(2),
inserted reference to section 9503(c)(5) in last sentence.
Subsec. (b)(2). Pub. L. 101-508, Sec. 11211(i)(3),
amended par. (2) generally. Prior to amendment, par. (2) read as follows: “Amounts
in the Sport Fish Restoration Account shall be available, as provided
by appropriation Acts, to carry out the purposes of the Act entitled “An
Act to provide that the United States shall aid the States in fish
restoration and management projects, and for other purposes”,
approved August 9, 1950 (as in effect on October 1, 1988).”
1988 - Subsec. (b)(1)(B). Pub. L. 100-418 substituted “heading
9507 of the Harmonized Tariff Schedule of the United States”
for “subpart B of part 5 of schedule 7 of the Tariff Schedules
of the United States” and “chapter 89 of the Harmonized
Tariff Schedule of the United States” for “subpart D of
part 6 of schedule 6 of such Schedules”.
Subsec. (b)(2). Pub. L. 100-448, Sec. 6(c)(3),
substituted “(as in effect on October 1, 1988)” for “(as
in effect on June 1, 1984)”.
Subsec. (c). Pub.
L. 100-448, Sec. 6(a)(2), substituted “before
April 1,1994,” for “before April 1, 1989,” and substituted “(as
in effect on October 1,1988)” for “(as in effect on June
1, 1984)”.
EFFECTIVE DATE OF 2021
AMENDMENTS
Amendments by Sec. 80101(b) of Pub. L. 117-58 effective on the date of
enactment of this Act [Enacted: Nov. 15, 2021].
Amendments 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) [Enacted: Nov.
15, 2021]—
“(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)—
“(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
Amendments
by Sec. 1202 of Pub. L. 116-159 effective
on the date of the enactment of this Act [Enacted: Oct. 1, 2020].
EFFECTIVE
DATE OF 2015 AMENDMENTS
Amendments
by Sec. 31101(b) of Pub. L. 114-94 effective
on 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 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
Amendments
by Sec. 2001 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 of Pub. L. 112-141 effective
on July 1, 2012.
Amendments
by Sec. 401 of Pub. L. 112-140 effective
on July 1, 2012.
Amendments
by Sec. 401 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. 401 of Pub. L. 112-5 effective
on March 4, 2011.
EFFECTIVE DATE OF 2010 AMENDMENTS
Amendments by Pub.
L. 111-322, Sec. 2401(b), effective on December 31,
2010.
Amendments by Pub.
L. 111-147, Sec. 444(b), 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 Pub.
L. 111-147, Sec. 445(b), effective September 30,
2009.
EFFECTIVE
DATE OF 2009 AMENDMENTS
Amendments
by Pub. L. 111-88,
Div. B, Sec. 103, effective on the date of the enactment of this
Act [Enacted: Oct. 30, 2009].
Amendments
by Pub. L. 111-68, Sec. 161,
effective on the date of the enactment of this Act [Enacted: Oct.
1, 2009].
EFFECTIVE
DATE OF 2006 AMENDMENT
Amendment
by Pub. L. 109-304, Sec.
16(c)(2), effective on the date of the enactment
of this Act [Enacted: Oct. 6, 2006]. Section 18(a) of Pub. L. 109-304 provided the following
rule:
“(a) Cutoff Date.--This Act replaces certain provisions
enacted on or before April 30, 2005. If a law enacted after that
date amends or repeals a provision replaced by this Act, that law
is deemed to amend or repeal, as the case may be, the coresponding
provision enacted by this Act. If a law enacted after that date is
otherwise inconsistent with this Act, it supersedes this Act to the
extent of the inconsistency.”
EFFECTIVE DATE OF 2005 AMENDMENTS
Amendments by Pub.
L. 109-74, Sec. 301(a), effective on the date of
the enactment of this Act [Enacted: Sept. 29, 2005].
Amendments by Pub.
L. 109-59, Sec. 11101(d), effective on the date of
the enactment of this Act [Enacted: Aug. 10, 2005].
Amendments by Pub.
L. 109-59, Sec. 11115(b), effective October 1, 2005.
Amendment by Pub.
L. 109-59, Sec. 11151(b), effective as if included
in the provision of the American Jobs Creation Act of 2004 [Pub. L. 108-357] to which it relates
[Aviation-grade kerosene removed, entered, or sold after 2004].
Amendment by Pub.
L. 109-59, Sec. 11151(c), effective as if included
in the provision of the Transportation Equity Act for the 21st Century
[Pub. L. 105-178, Sec. 9005]
to which it relates [June 7, 1998].
Amendment by Pub.
L. 109-59, Sec. 11151(e), effective on the date of
the enactment of this Act [Enacted: Aug. 10, 2005].
Amendments by Pub.
L. 109-42, Sec. 7(b), effective on the date of the
enactment of this Act [Enacted: July 30, 2005].
Amendments by Pub.
L. 109-42, Sec. 7(d), 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.
Amendments by Pub.
L. 109-40, Sec. 9(b), effective on the date of the
enactment of this Act [Enacted: July 28, 2005].
Amendments by Pub.
L. 109-37, Sec. 9(b), effective on the date of the
enactment of this Act [Enacted: July 22, 2005].
Amendments by Pub.
L. 109-35, Sec. 9(b), effective on the date of the
enactment of this Act [Enacted: July 20, 2005].
Amendments by Pub.
L. 109-20, Sec. 9(b), effective on the date of the
enactment of this Act [Enacted: July 1, 2005].
Amendments by Pub.
L. 109-14, Sec. 9(b), effective on the date of the
enactment of this Act [Enacted: May 31, 2005].
EFFECTIVE DATE OF 2004 AMENDMENTS
Amendments by Pub.
L. 108-310, Sec. 13(b), effective on the date of
the enactment of this Act [Enacted: Sept. 30, 2004].
Amendments by Pub.
L. 108-280, Sec. 10(b), effective on the date of
the enactment of this Act [Enacted: July 30, 2004].
Amendments by Pub.
L. 108-263, Sec. 10(b), effective on the date of
the enactment of this Act [Enacted: June 30, 2004].
Amendments by Pub.
L. 108-224, Sec. 10(b), effective on the date of
the enactment of this Act [Enacted: Apr. 30, 2004].
Amendments by Pub.
L. 108-202, Sec. 12(b), effective on the date of
the enactment of this Act [Enacted: Feb. 29, 2004].
EFFECTIVE DATE OF 2003 AMENDMENTS
Amendments by Pub.
L. 108-88, Sec. 12(b), effective on the date of the
enactment of this Act [Enacted: Sept. 30, 2003].
EFFECTIVE DATE OF 2000 AMENDMENT
Amendment by Pub.
L. 106-408, Sec. 126, effective on the date of the
enactment of this Act [Enacted: Nov. 1, 2000].
EFFECTIVE DATE OF 1998 AMENDMENTS
Amendments by Pub.
L. 105-178, Sec. 9005, effective on the date of enactment
of this Act [Enacted: June 9, 1998].
EFFECTIVE DATE OF 1997 AMENDMENT
Amendment by Pub.
L. 105-130 effective Dec. 1, 1997.
EFFECTIVE DATE OF 1991
AMENDMENTS
Amendments by Sec. 8002
of Pub. L. 102-240 effective Dec.
18, 1991.
EFFECTIVE DATE OF 1990 AMENDMENT
Amendment by Pub.
L. 101-508 effective Dec. 1, 1990, see section 11211(i)(4)
of Pub. L. 101-508,
set out as a note under section 9503 of this title.
EFFECTIVE DATE OF 1988 AMENDMENTS
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.
Amendment by Pub.
L. 100-418 effective Jan. 1, 1989, and applicable
with respect to articles entered on or after such date, see section
1217(b)(1) of Pub. L. 100-418,
set out as an Effective Date note under section 3001 of Title 19,
Customs Duties.
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.”
LIMITATION ON TRANSFERS TO TRUST FUND
Section 161(b) of Pub.
L. 111-68 provided that:
“Paragraph (2) of section 9504(d) of such
Code shall be applied by substituting the date that is one day after
the date specified in section 106(3) [October 31, 2009] of this joint
resolution for ‘’October 1, 2009”.”
EFFECTIVE DATE
Section 1016(e) of Pub.
L. 98-369 provided that:
“(1) In general. - The amendments made by
this section (enacting this section, amending section 9503 of this
title, and repealing section 13107 of Title 46, Shipping) shall take
effect on October 1, 1984.
“(2) Boat safety account treated as continuation
of national recreational boating safety and facilities improvement
fund. - The Boat Safety Account in the Aquatic Resources Trust Fund
established by the amendments made by this section shall be treated
for all purposes of law as the continuation of the National Recreational
Boating Safety and Facilities Improvement Fund established by section
13107 of title 46, United States Code. Any reference in any law to
the National Recreational Boating Safety and Facilities Improvement
Fund established by such section shall be deemed to include (wherever
appropriate) a reference to such Boat Safety Account.”
