26 U.S.C. § 9503 | Highway Trust Fund

(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).

(b)

Transfer to Highway Trust Fund of amounts equivalent to certain taxes and penalties

(1)

Certain taxes

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

(A)

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

(B)

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

(C)

section 4071 (relating to tax on tires),

(D)

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

(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).

(2)

October 1, 2028 Liabilities incurred before

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

[(3)

Pub. L. 109–59, title XI, § 11161(c)(2)(C)Aug. 10, 2005119 Stat. 1972 Repealed. , , ]

(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—

(A)

section 4041(d),

(B)

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

(C)

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

(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)

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

(ii)

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

(iii)

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

(5)

Certain penalties

(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).

(B)

Penalties related to motor vehicle safety

(i)

In general

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

(ii)

Covered motor vehicle safety penalty collections

section 30165 of title 49For purposes of this subparagraph, the term “covered motor vehicle safety penalty collections” means any amount collected in connection with a civil penalty under , 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.

(6)

Limitation on transfers to Highway Trust Fund

(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)

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

(ii)

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

(B)

Exception for prior obligations

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

(c)

Expenditures from Highway Trust Fund

(1)

Federal-aid highway program

October 1, 2026Except as provided in subsection (e), amounts in the Highway Trust Fund shall be available, as provided by appropriation Acts, for making expenditures before , 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).

(2)

Floor stocks refunds

July 1, 2029The 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 , 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.

(3)

Transfers from the Trust Fund for motorboat fuel taxes

(A)

Transfer to Land and Water Conservation Fund

(i)

In general

October 1, 2005October 1, 2028The 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 , and before .

(ii)

Limitation

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

(B)

Excess funds transferred to Sport Fish Restoration and Boating Trust Fund

Any amounts in the Highway Trust Fund—

(i)

which are attributable to motorboat fuel taxes, and

(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.

(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.

(D)

Determination

October 1, 1986The amount of payments made under this paragraph after 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.”

(4)

Transfers from the Trust Fund for small-engine fuel taxes

(A)

In general

December 1, 1990October 1, 2028The 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 , and before .

(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.

(5)

Transfers from the Trust Fund for certain aviation fuel taxes

October 1, 2005The 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 , under section 4081 with respect to so much of the rate of tax as does not exceed—

(A)

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

(B)

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

lTransfers 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() shall be treated for purposes of subparagraphs (A) and (B) as a payment made by the Secretary under such paragraph.

(d)

Adjustments of apportionments

(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—

(A)

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

(B)

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

(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)—

(A)

he shall so advise the Secretary of Transportation, and

(B)

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

(3)

Adjustment of apportionments where unfunded authorizations exceed 4 years’ receipts

(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)

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

(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.

(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.

(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.

(5)

Definitions

For purposes of this subsection—

(A)

Unfunded highway authorizations

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

(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

(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).

(B)

Net highway receipts

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

(i)

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

(ii)

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

(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—

(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

(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.

(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.

(e)

Establishment of Mass Transit Account

(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).

(2)

Transfers to Mass Transit Account

March 31, 1983The 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 . 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—

(A)

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

(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,

(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,

(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

(E)

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

(3)

Expenditures from Account

October 1, 2026Amounts 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 , 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).

(4)

Limitation

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

(5)

Portion of certain transfers to be made from account

(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.

(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.

(f)

September 30, 1998 Determination of Trust Fund balances after

(1)

In general

September 30, 1998October 1, 1998For purposes of determining the balances of the Highway Trust Fund and the Mass Transit Account after , the opening balance of the Highway Trust Fund (other than the Mass Transit Account) on , 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.

(2)

Restoration of foregone interest

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

(A)

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

(B)

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

(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).

(4)

Additional appropriations to Trust Fund

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

(A)

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

(i)

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

(ii)

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

(B)

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

(5)

Additional sums

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

(A)

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

(B)

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

(6)

Additional increase in Fund balance

(7)

Additional sums

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

(A)

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

(B)

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

(8)

Further transfers to Trust Fund

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

(A)

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

(B)

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

(9)

Additional increase in Fund balance

(10)

Further transfers to Trust Fund

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

(A)

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

(B)

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

(11)

Further transfers to Trust Fund

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

(A)

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

(B)

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

(12)

Treatment of amounts

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

Pub. L. 97–424, title V, § 531(a)Jan. 6, 198396 Stat. 2187 Pub. L. 98–369, div. A, title IV, § 474(r)(43)July 18, 198498 Stat. 847 Pub. L. 99–499, title V, § 521(b)(1)Oct. 17, 1986100 Stat. 1777 Pub. L. 99–640, § 7(a)Nov. 10, 1986100 Stat. 3547 Pub. L. 100–17, title VApr. 2, 1987101 Stat. 257 Pub. L. 100–203, title X, § 10502(d)(13)Dec. 22, 1987101 Stat. 1330–444 Pub. L. 100–448, § 6(a)(1)Sept. 28, 1988102 Stat. 1839 Pub. L. 101–239, title VII, § 7822(b)(6)Dec. 19, 1989103 Stat. 2425 Pub. L. 101–508, title XI, § 11211(a)(5)(D)Nov. 5, 1990104 Stat. 1388–424 Pub. L. 102–240, title VIIIDec. 18, 1991105 Stat. 2204 Pub. L. 103–66, title XIIIAug. 10, 1993107 Stat. 527 Pub. L. 103–429, § 4Oct. 31, 1994108 Stat. 4378 Pub. L. 105–34, title IX, § 901(a)Aug. 5, 1997111 Stat. 871 Pub. L. 105–102, § 1Nov. 20, 1997111 Stat. 2204 Pub. L. 105–130, § 9(a)Dec. 1, 1997111 Stat. 2560 Pub. L. 105–178, title IXJune 9, 1998112 Stat. 500 Pub. L. 105–206, title IX, § 9015(a)July 22, 1998112 Stat. 867 Pub. L. 105–225, § 7(a)Aug. 12, 1998112 Stat. 1511 Pub. L. 105–277, div. A, title IV, § 4006(b)(1)Oct. 21, 1998112 Stat. 2681–912 Pub. L. 105–354, § 2(c)(2)Nov. 3, 1998112 Stat. 3244 Pub. L. 106–554, § 1(a)(7) [title III, § 318(e)(1)]Dec. 21, 2000114 Stat. 2763 Pub. L. 108–88, § 12(a)Sept. 30, 2003117 Stat. 1128 Pub. L. 108–202, § 12(a)Feb. 29, 2004118 Stat. 491 Pub. L. 108–224, § 10(a)Apr. 30, 2004118 Stat. 638 Pub. L. 108–263, § 10(a)June 30, 2004118 Stat. 710 Pub. L. 108–280, § 10(a)(1)July 30, 2004118 Stat. 887 Pub. L. 108–310, § 13(a)(1)Sept. 30, 2004118 Stat. 1163 Pub. L. 108–357, title III, § 301(c)(11)Oct. 22, 2004118 Stat. 1462 Pub. L. 109–14, § 9(a)May 31, 2005119 Stat. 335 Pub. L. 109–20, § 9(a)July 1, 2005119 Stat. 357 Pub. L. 109–35, § 9(a)July 20, 2005119 Stat. 390 Pub. L. 109–37, § 9(a)July 22, 2005119 Stat. 405 Pub. L. 109–40, § 9(a)July 28, 2005119 Stat. 421 Pub. L. 109–42, § 7(a)July 30, 2005119 Stat. 436 Pub. L. 109–59, title XIAug. 10, 2005119 Stat. 1944 Pub. L. 109–432, div. A, title IV, § 420(b)(6)Dec. 20, 2006120 Stat. 2969 Pub. L. 110–172, § 11(a)(44)Dec. 29, 2007121 Stat. 2488 Pub. L. 110–244, title I, § 121(c)June 6, 2008122 Stat. 1608 Pub. L. 110–318, § 1(a)Sept. 15, 2008122 Stat. 3532 Pub. L. 111–46, § 1Aug. 7, 2009123 Stat. 1970 Pub. L. 111–68, div. B, § 159(a)(2)Oct. 1, 2009123 Stat. 2052 Pub. L. 111–88, div. B, § 103Oct. 30, 2009123 Stat. 2972 Pub. L. 111–147, title IVMar. 18, 2010124 Stat. 93 Pub. L. 111–322, title II, § 2401(a)Dec. 22, 2010124 Stat. 3531 Pub. L. 112–5, title IV, § 401(a)Mar. 4, 2011125 Stat. 22 Pub. L. 112–30, title ISept. 16, 2011125 Stat. 355 Pub. L. 112–102, title IVMar. 30, 2012126 Stat. 281 Pub. L. 112–140, title IVJune 29, 2012126 Stat. 402 Pub. L. 112–141, div. D, title IJuly 6, 2012126 Stat. 844–846 Pub. L. 113–159, title IIAug. 8, 2014128 Stat. 1848 Pub. L. 113–287, § 5(h)Dec. 19, 2014128 Stat. 3269 Pub. L. 113–295, div. A, title II, § 217(a)Dec. 19, 2014128 Stat. 4035 Pub. L. 114–21, title II, § 2001(a)May 29, 2015129 Stat. 226 Pub. L. 114–41, title IIJuly 31, 2015129 Stat. 453 Pub. L. 114–73, title II, § 2001(a)Oct. 29, 2015129 Stat. 582 Pub. L. 114–87, title II, § 2001(a)Nov. 20, 2015129 Stat. 685 Pub. L. 114–94, div. C, title XXXIDec. 4, 2015129 Stat. 1726–1728 Pub. L. 115–141, div. U, title I, § 104(b)Mar. 23, 2018132 Stat. 1170 Pub. L. 116–159, div. B, title IIOct. 1, 2020134 Stat. 727 Pub. L. 117–44, title II, § 201(a)Oct. 2, 2021135 Stat. 386 Pub. L. 117–52, § 4(a)Oct. 31, 2021135 Stat. 409 Pub. L. 117–58, div. H, title INov. 15, 2021135 Stat. 1327(Added , , ; amended , title IX, § 911(d)(1), title X, § 1016(b), , , 1006, 1020; , , ; , , ; , §§ 503(a), (b), 504, , , 258; –(15), , , 1330–445; , (3), , ; , , ; –(F), (b)(6)(H), (g)(1), (h)(1), (i)(1), , , 1388–426, 1388–427; , §§ 8002(d)(1), (2)(A), (e), (f), 8003(b), , , 2205; , §§ 13242(d)(34)–(41), 13244(a), , , 529; , , ; –(d), title X, § 1032(e)(13), (14), title XVI, § 1601(f)(2), , , 872, 935, 1090; , , ; , , ; , §§ 9002(c)(1), (2)(A), (3)–(e)(1), (f), 9004(a)(1), (b)(1), (c), (d), 9005(a), 9011(b)(1), (2), , , 501, 503, 504, 508; , , ; , , ; , , ; , , ; , , , 2763A–645; , , ; , , ; , , ; , , ; –(3), , ; –(3), (c), , , 1164; –(13), title VIII, § 868(a), (b), , , 1463, 1622; , , ; , , ; , , ; , , ; , , ; , (d)(1), , , 438; , §§ 11101(c)(1), (2)(A), (d)(1), 11102(a), (b), 11115(a), 11161(c)(1), (2)(C), 11167(b), , , 1945, 1949, 1972, 1977; , , ; , , ; , , ; , (b), , ; , , ; , (b)(2), , ; , , ; , §§ 441(a), (b), 442(a), (b), 443(a), 444(a), (b)(2)–(4), 445(a), , , 94; , , ; , , ; , §§ 141(a), 142(e)(1), (2)(A), , , 356; , §§ 401(a), 402(e)(1), (2)(A), , , 282; , §§ 401(a), 402(d)(1), (2)(A), , , 403; , §§ 40101(a), 40102(e)(1), (2)(A), title II, §§ 40201(b), 40251, , , 864; , §§ 2001(a), 2002(a), , ; , , ; , , ; , , ; , §§ 2001(a), 2002, , , 454; , , ; , , ; , §§ 31101(a), 31102(e)(1), (2)(A), 31201, 31202(a), , ; , title IV, § 401(a)(341), , , 1200; , §§ 1201, 1204, , , 728; , , ; , , ; , §§ 80101(a), 80102(e)(1), (2)(A), 80103, , , 1328.)

Editorial Notes

References in Text

Pub. L. 117–58Nov. 15, 2021135 Stat. 429 section 101 of Title 23The Infrastructure Investment and Jobs Act, referred to in subsecs. (c)(1) and (e)(3), is , , . For complete classification of this Act to the Code, see Short Title of 2021 Amendment note set out under , Highways, and Tables.

Pub. L. 117–58Nov. 15, 2021The provisions of law referred to in this paragraph before the date of the enactment of such Act, referred to in subsec. (c)(1), means the provisions of law referred to in subsec. (c)(1) before the date of enactment of the Infrastructure Investment and Jobs Act (), which was approved . Those provisions are section 209 of the Highway Revenue Act of 1956, titles I and II of the Surface Transportation Assistance Act of 1982, the Surface Transportation and Uniform Relocation Assistance Act of 1987, the Intermodal Surface Transportation Efficiency Act of 1991, the Transportation Equity Act for the 21st Century, the Surface Transportation Extension Act of 2003, the Surface Transportation Extension Act of 2004, the Surface Transportation Extension Act of 2004, Part II, the Surface Transportation Extension Act of 2004, Part III, the Surface Transportation Extension Act of 2004, Part IV, the Surface Transportation Extension Act of 2004, Part V, the Surface Transportation Extension Act of 2005, the Surface Transportation Extension Act of 2005, Part II, the Surface Transportation Extension Act of 2005, Part III, the Surface Transportation Extension Act of 2005, Part IV, the Surface Transportation Extension Act of 2005, Part V, the Surface Transportation Extension Act of 2005, Part VI, the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users, the SAFETEA–LU Technical Corrections Act of 2008, the first Continuing Appropriations Resolution for Fiscal Year 2010 enacted into law, the Surface Transportation Extension Act of 2010, the Surface Transportation Extension Act of 2010, Part II, the Surface Transportation Extension Act of 2011, the Surface Transportation Extension Act of 2011, Part II, the Surface Transportation Extension Act of 2012, the Temporary Surface Transportation Extension Act of 2012, the MAP–21, the Highway and Transportation Funding Act of 2014, the Highway and Transportation Funding Act of 2015, the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015, the Surface Transportation Extension Act of 2015, the Surface Transportation Extension Act of 2015, Part II, the FAST Act, and the Continuing Appropriations Act, 2021 and Other Extensions Act. See notes below.

Pub. L. 117–58Nov. 15, 2021The provisions of law referred to in this paragraph before the date of the enactment of such Act, referred to in subsec. (e)(3), means the provisions of law referred to in subsec. (e)(3) before the date of enactment of the Infrastructure Investment and Jobs Act (), which was approved . Those provisions are section 5338(a)(1) and (b)(1) of title 49, the Intermodal Surface Transportation Efficiency Act of 1991, the Transportation Equity Act for the 21st Century, the Surface Transportation Extension Act of 2003, the Surface Transportation Extension Act of 2004, the Surface Transportation Extension Act of 2004, Part II, the Surface Transportation Extension Act of 2004, Part III, the Surface Transportation Extension Act of 2004, Part IV, the Surface Transportation Extension Act of 2004, Part V, the Surface Transportation Extension Act of 2005, the Surface Transportation Extension Act of 2005, Part II, the Surface Transportation Extension Act of 2005, Part III, the Surface Transportation Extension Act of 2005, Part IV, the Surface Transportation Extension Act of 2005, Part V, the Surface Transportation Extension Act of 2005, Part VI, the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users, the SAFETEA–LU Technical Corrections Act of 2008, the first Continuing Appropriations Resolution for Fiscal Year 2010 enacted into law, the Surface Transportation Extension Act of 2010, the Surface Transportation Extension Act of 2010, Part II, the Surface Transportation Extension Act of 2011, the Surface Transportation Extension Act of 2011, Part II, the Surface Transportation Extension Act of 2012, the Temporary Surface Transportation Extension Act of 2012, the MAP–21, the Highway and Transportation Funding Act of 2014, the Highway and Transportation Funding Act of 2015, the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015, the Surface Transportation Extension Act of 2015, the Surface Transportation Extension Act of 2015, Part II, the FAST Act, and the Continuing Appropriations Act, 2021 and Other Extensions Act. See notes below.

act June 29, 1956, ch. 462, title II 70 Stat. 397 section 120 of Title 23 Pub. L. 97–424, title V, § 531(b)Jan. 6, 198396 Stat. 2191Section 209 of the Highway Revenue Act of 1956, referred to in former subsec. (c)(1), is section 209 of , , which was set out as a note under , Highways. Section 209 was repealed, except for subsection (b) thereof, by , , .

Pub. L. 97–424Jan. 6, 198396 Stat. 2097The Surface Transportation Assistance Act of 1982, referred to in former subsec. (c)(1), is , , . Titles I and II of that Act are known as the Highway Improvement Act of 1982 and the Highway Safety Act of 1982, respectively. For complete classification of these Acts to the Code, see Short Title of 1983 Amendment notes set out under sections 101 and 401, respectively, of Title 23, Highways, and Tables.

Pub. L. 100–17Apr. 2, 1987101 Stat. 132 section 101 of Title 23The Surface Transportation and Uniform Relocation Assistance Act of 1987, referred to in former subsec. (c)(1), is , , . For complete classification of this Act to the Code, see Short Title of 1987 Amendment note set out under , Highways, and Tables.

Pub. L. 102–240Dec. 18, 1991105 Stat. 1914 section 101 of Title 49The Intermodal Surface Transportation Efficiency Act of 1991, referred to in former subsecs. (c)(1) and (e)(3), is , , . For complete classification of this Act to the Code, see Short Title of 1991 Amendment note set out under , Transportation, and Tables.

Pub. L. 105–178June 9, 1998112 Stat. 107 section 1(a) of Pub. L. 105–178 section 101 of Title 23The Transportation Equity Act for the 21st Century, referred to in former subsecs. (c)(1) and (e)(3), is , , . For complete classification of this Act to the Code, see , set out as a Short Title of 1998 Amendment note under , Highways, and Tables.

Pub. L. 108–88Sept. 30, 2003117 Stat. 1110 section 101 of Title 23The Surface Transportation Extension Act of 2003, referred to in former subsecs. (c)(1) and (e)(3), is , , . For complete classification of this Act to the Code, see Short Title of 2003 Amendment note set out under , Highways, and Tables.

Pub. L. 108–202Feb. 29, 2004118 Stat. 478 section 101 of Title 23The Surface Transportation Extension Act of 2004, referred to in former subsecs. (c)(1) and (e)(3), is , , . For complete classification of this Act to the Code, see Short Title of 2004 Amendment note set out under , Highways, and Tables.

Pub. L. 108–224Apr. 30, 2004118 Stat. 627 section 101 of Title 23The Surface Transportation Extension Act of 2004, Part II, referred to in former subsecs. (c)(1) and (e)(3), is , , . For complete classification of this Act to the Code, see Short Title of 2004 Amendment note set out under , Highways, and Tables.

Pub. L. 108–263June 30, 2004118 Stat. 698 section 101 of Title 23The Surface Transportation Extension Act of 2004, Part III, referred to in former subsecs. (c)(1) and (e)(3), is , , . For complete classification of this Act to the Code, see Short Title of 2004 Amendment note set out under , Highways, and Tables.

Pub. L. 108–280July 30, 2004118 Stat. 876 section 101 of Title 23The Surface Transportation Extension Act of 2004, Part IV, referred to in former subsecs. (c)(1) and (e)(3), is , , . For complete classification of this Act to the Code, see Short Title of 2004 Amendment note set out under , Highways, and Tables.

Pub. L. 108–310Sept. 30, 2004118 Stat. 1144 section 101 of Title 23The Surface Transportation Extension Act of 2004, Part V, referred to in former subsecs. (c)(1) and (e)(3), is , , . For complete classification of this Act to the Code, see Short Title of 2004 Amendment note set out under , Highways, and Tables.

Pub. L. 109–14May 31, 2005119 Stat. 324 section 101 of Title 23The Surface Transportation Extension Act of 2005, referred to in former subsecs. (c)(1) and (e)(3), is , , . For complete classification of this Act to the Code, see Short Title of 2005 Amendment note set out under , Highways, and Tables.

Pub. L. 109–20July 1, 2005119 Stat. 346 section 101 of Title 23The Surface Transportation Extension Act of 2005, Part II, referred to in former subsecs. (c)(1) and (e)(3), is , , . For complete classification of this Act to the Code, see Short Title of 2005 Amendment note set out under , Highways, and Tables.

Pub. L. 109–35July 20, 2005119 Stat. 379 section 101 of Title 23The Surface Transportation Extension Act of 2005, Part III, referred to in former subsecs. (c)(1) and (e)(3), is , , . For complete classification of this Act to the Code, see Short Title of 2005 Amendment note set out under , Highways, and Tables.

Pub. L. 109–37July 22, 2005119 Stat. 394 section 101 of Title 23The Surface Transportation Extension Act of 2005, Part IV, referred to in former subsecs. (c)(1) and (e)(3), is , , . For complete classification of this Act to the Code, see Short Title of 2005 Amendment note set out under , Highways, and Tables.

Pub. L. 109–40July 28, 2005119 Stat. 410 section 101 of Title 23The Surface Transportation Extension Act of 2005, Part V, referred to in former subsecs. (c)(1) and (e)(3), is , , . For complete classification of this Act to the Code, see Short Title of 2005 Amendment note set out under , Highways, and Tables.

Pub. L. 109–42July 30, 2005119 Stat. 435 section 101 of Title 23The Surface Transportation Extension Act of 2005, Part VI, referred to in former subsecs. (c)(1) and (e)(3), is , , . For complete classification of this Act to the Code, see Short Title of 2005 Amendment note set out under , Highways, and Tables.

Pub. L. 109–59Aug. 10, 2005119 Stat. 1144 section 101 of Title 23The Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users, referred to in former subsecs. (c)(1) and (e)(3), is , , , also known as the SAFETEA–LU. For complete classification of this Act to the Code, see Short Title of 2005 Amendment note set out under , Highways, and Tables.

Pub. L. 110–244June 6, 2008122 Stat. 1572 section 101 of Title 23The SAFETEA–LU Technical Corrections Act of 2008, referred to in former subsecs. (c)(1) and (e)(3), is , , . For complete classification of this Act to the Code, see Short Title of 2008 Amendment note set out under , Highways, and Tables.

Pub. L. 111–68Oct. 1, 2009123 Stat. 2043The first Continuing Appropriations Resolution for Fiscal Year 2010 enacted into law and such Resolution, referred to in former subsecs. (c)(1) and (e)(3), is div. B of , , . For complete classification of this Act to the Code, see Tables.

Pub. L. 111–147Mar. 18, 2010124 Stat. 78 section 101 of Title 23The Surface Transportation Extension Act of 2010, referred to in former subsecs. (c)(1) and (e)(3), is title IV of , , . For complete classification of this Act to the Code, see Short Title of 2010 Amendment note set out under , Highways, and Tables.

Pub. L. 111–322Dec. 22, 2010124 Stat. 3522 section 101 of Title 23The Surface Transportation Extension Act of 2010, Part II, referred to in former subsecs. (c)(1) and (e)(3), is title II of , , . For complete classification of this Act to the Code, see Short Title of 2010 Amendment note set out under , Highways, and Tables.

Pub. L. 112–5Mar. 4, 2011125 Stat. 2214 section 101 of Title 23The Surface Transportation Extension Act of 2011, referred to in former subsecs. (c)(1) and (e)(3), is , , . For complete classification of this Act to the Code, see Short Title of 2011 Amendment note set out under , Highways, and Tables.

Pub. L. 112–30Sept. 16, 2011125 Stat. 343 section 101 of Title 23The Surface Transportation Extension Act of 2011, Part II, referred to in former subsecs. (c)(1) and (e)(3), is title I of , , . For complete classification of this Act to the Code, see Short Title of 2011 Amendment note set out under , Highways, and Tables.

Pub. L. 112–102Mar. 30, 2012126 Stat. 271 section 101 of Title 23The Surface Transportation Extension Act of 2012, referred to in former subsecs. (c)(1) and (e)(3), is , , . For complete classification of this Act to the Code, see Short Title of 2012 Amendment note set out under , Highways, and Tables.

Pub. L. 112–140June 29, 2012126 Stat. 391 section 101 of Title 23The Temporary Surface Transportation Extension Act of 2012, referred to in former subsecs. (c)(1) and (e)(3), is , , . For complete classification of this Act to the Code, see Short Title of 2012 Amendment note set out under , Highways, and Tables.

Pub. L. 112–141July 6, 2012126 Stat. 405 section 101 of Title 23The MAP–21, referred to in former subsecs. (c)(1) and (e)(3), is , , , also known as the Moving Ahead for Progress in the 21st Century Act. For complete classification of this Act to the Code, see Short Title of 2012 Amendment note set out under , Highways, and Tables.

Pub. L. 113–159Aug. 8, 2014128 Stat. 1839 section 101 of Title 23The Highway and Transportation Funding Act of 2014, referred to in former subsecs. (c)(1) and (e)(3), is , , . For complete classification of this Act to the Code, see Short Title of 2014 Amendment note set out under , Highways, and Tables.

Pub. L. 114–21May 29, 2015129 Stat. 218 section 101 of Title 23The Highway and Transportation Funding Act of 2015, referred to in former subsecs. (c)(1) and (e)(3), is , , . For complete classification of this Act to the Code, see Short Title of 2015 Amendment note set out under , Highways, and Tables.

Pub. L. 114–41July 31, 2015129 Stat. 443 section 101 of Title 23The Surface Transportation and Veterans Health Care Choice Improvement Act of 2015, referred to in former subsecs. (c)(1) and (e)(3), is , , . For complete classification of this Act to the Code, see Short Title of 2015 Amendment note set out under , Highways, and Tables.

Pub. L. 114–73Oct. 29, 2015129 Stat. 568 section 101 of Title 23The Surface Transportation Extension Act of 2015, referred to in former subsecs. (c)(1) and (e)(3), is , , . For complete classification of this Act to the Code, see Short Title of 2015 Amendment note set out under , Highways, and Tables.

Pub. L. 114–87Nov. 20, 2015129 Stat. 677 section 101 of Title 23The Surface Transportation Extension Act of 2015, Part II, referred to in former subsecs. (c)(1) and (e)(3), is , , . For complete classification of this Act to the Code, see Short Title of 2015 Amendment note set out under , Highways, and Tables.

Pub. L. 114–94Dec. 4, 2015129 Stat. 1312 section 101 of Title 23The FAST Act, referred to in former subsecs. (c)(1) and (e)(3), is , , , also known as the Fixing America’s Surface Transportation Act. For complete classification of this Act to the Code, see Short Title of 2015 Amendment note set out under , Highways, and Tables.

Pub. L. 116–159Oct. 1, 2020134 Stat. 709The Continuing Appropriations Act, 2021 and Other Extensions Act, referred to in former subsecs. (c)(1) and (e)(3), is , , . For complete classification of this Act to the Code, see Tables.

Amendments

Pub. L. 117–58, § 80102(e)(1)(A)(i)October 1, 2028October 1, 20222021—Subsec. (b)(1). , substituted “” for “” in introductory provisions.

Pub. L. 117–58, § 80102(e)(1)(A)October 1, 2028October 1, 2022October 1, 2028October 1, 2022September 30, 2028September 30, 2022July 1, 2029July 1, 2023Subsec. (b)(2). , in heading, substituted “” for “”, and, in text, substituted “” for “”, “” for “”, and “” for “”.

Pub. L. 117–58, § 80101(a)(1)October 1, 2026October 1, 2021Subsec. (b)(6)(B). , substituted “” for “”.

Pub. L. 117–52, § 4(a)(1)December 4, 2021November 1, 2021, (d), temporarily substituted “” for “”. See Effective and Termination Dates of 2021 Amendment note below.

Pub. L. 117–44, § 201(a)(1)November 1, 2021October 1, 2021, (d), temporarily substituted “” for “”. See Effective and Termination Dates of 2021 Amendment note below.

Pub. L. 117–58, § 80101(a)October 1, 2026October 1, 2021Subsec. (c)(1). , substituted “” for “” and “Infrastructure Investment and Jobs Act” for “Continuing Appropriations Act, 2021 and Other Extensions Act”.

Pub. L. 117–52, § 4(a)December 4, 2021November 1, 2021, (d), temporarily substituted “” for “” and “Further Surface Transportation Extension Act of 2021” for “Surface Transportation Extension Act of 2021”. See Effective and Termination Dates of 2021 Amendment note below.

Pub. L. 117–44, § 201(a)November 1, 2021October 1, 2021, (d), temporarily substituted “” for “” and “Surface Transportation Extension Act of 2021” for “Continuing Appropriations Act, 2021 and Other Extensions Act”. See Effective and Termination Dates of 2021 Amendment note below.

Pub. L. 117–58, § 80102(e)(1)(B)July 1, 2029July 1, 2023Subsec. (c)(2). , substituted “” for “”.

Pub. L. 117–58, § 80102(e)(2)(A)October 1, 2028October 1, 2022Subsec. (c)(3)(A)(i). , substituted “” for “”.

Pub. L. 117–58, § 80102(e)(2)(A)October 1, 2028October 1, 2022Subsec. (c)(4)(A). , substituted “” for “”.

Pub. L. 117–58, § 80101(a)October 1, 2026October 1, 2021Subsec. (e)(3). , substituted “” for “” and “Infrastructure Investment and Jobs Act” for “Continuing Appropriations Act, 2021 and Other Extensions Act”.

Pub. L. 117–58, § 80103Subsec. (f)(11), (12). , added par. (11) and redesignated former par. (11) as (12).

Pub. L. 116–159, § 1201(1)October 1, 2021October 1, 20202020—Subsec. (b)(6)(B). , substituted “” for “”.

Pub. L. 116–159, § 1201October 1, 2021October 1, 2020Subsec. (c)(1). , substituted “” for “” and “Continuing Appropriations Act, 2021 and Other Extensions Act” for “FAST Act”.

Pub. L. 116–159, § 1201October 1, 2021October 1, 2020Subsec. (e)(3). , substituted “” for “” and “Continuing Appropriations Act, 2021 and Other Extensions Act” for “FAST Act”.

Pub. L. 116–159, § 1204Subsec. (f)(10), (11). , added par. (10) and redesignated former par. (10) as (11).

Pub. L. 115–141, § 401(a)(341)October 1, 2011October 1, 20052018—Subsec. (c)(5). , struck out “and before ,” after “,” in introductory provisions.

Pub. L. 115–141, § 104(b)(1)Subsec. (e)(2)(C). , substituted “per energy equivalent of a gallon of diesel (as defined in section 4041(a)(2)(D))” for “per gallon”.

Pub. L. 115–141, § 104(b)(2)Subsec. (e)(2)(D). , substituted “per energy equivalent of a gallon of gasoline (as defined in section 4041(a)(2)(C))” for “per gallon”.

Pub. L. 114–94, § 31102(e)(1)(A)(i)October 1, 2022October 1, 20162015—Subsec. (b)(1). , substituted “” for “” in introductory provisions.

Pub. L. 114–94, § 31102(e)(1)(A)October 1, 2022October 1, 2016September 30, 2022September 30, 2016July 1, 2023July 1, 2017October 1, 2022October 1, 2016Subsec. (b)(2). , substituted “” for “” in heading and “” for “”, “” for “”, and “” for “” in text.

Pub. L. 114–94, § 31202(a)Subsec. (b)(5). , designated existing provisions as subpar. (A), inserted heading, and added subpar. (B).

Pub. L. 114–94, § 31101(a)(1)October 1, 2020December 5, 2015Subsec. (b)(6)(B). , substituted “” for “”.

Pub. L. 114–87, § 2001(a)(1)December 5, 2015November 21, 2015, substituted “” for “”.

Pub. L. 114–73, § 2001(a)(1)November 21, 2015October 30, 2015, substituted “” for “”.

Pub. L. 114–41, § 2001(a)(1)October 30, 2015August 1, 2015, substituted “” for “”.

Pub. L. 114–21, § 2001(a)(1)August 1, 2015June 1, 2015, substituted “” for “”.

Pub. L. 114–94, § 31101(a)October 1, 2020December 5, 2015Subsec. (c)(1). , substituted “” for “” and “FAST Act” for “Surface Transportation Extension Act of 2015, Part II”.

Pub. L. 114–87December 5, 2015November 21, 2015 substituted “” for “” and “Surface Transportation Extension Act of 2015, Part II” for “Surface Transportation Extension Act of 2015”.

Pub. L. 114–73November 21, 2015October 30, 2015 substituted “” for “” and “Surface Transportation Extension Act of 2015” for “Surface Transportation and Veterans Health Care Choice Improvement Act of 2015”.

Pub. L. 114–41, § 2001(a)October 30, 2015August 1, 2015, substituted “” for “” and “Surface Transportation and Veterans Health Care Choice Improvement Act of 2015” for “Highway and Transportation Funding Act of 2015”.

Pub. L. 114–21August 1, 2015June 1, 2015 substituted “” for “” and “Highway and Transportation Funding Act of 2015” for “Highway and Transportation Funding Act of 2014”.

Pub. L. 114–94, § 31102(e)(1)(B)July 1, 2023July 1, 2017Subsec. (c)(2). , substituted “” for “”.

Pub. L. 114–94, § 31102(e)(2)(A)October 1, 2022October 1, 2016Subsec. (c)(3)(A)(i), (4)(A). , substituted “” for “”.

Pub. L. 114–94, § 31101(a)October 1, 2020December 5, 2015Subsec. (e)(3). , substituted “” for “” and “FAST Act” for “Surface Transportation Extension Act of 2015, Part II”.

Pub. L. 114–87December 5, 2015November 21, 2015 substituted “” for “” and “Surface Transportation Extension Act of 2015, Part II” for “Surface Transportation Extension Act of 2015”.

Pub. L. 114–21August 1, 2015June 1, 2015 substituted “” for “” and “Highway and Transportation Funding Act of 2015” for “Highway and Transportation Funding Act of 2014”.

Pub. L. 114–41, § 2002Subsec. (f)(7). , added par. (7). Former par. (7) redesignated (8).

Pub. L. 114–94, § 31201Subsec. (f)(8). , added par. (8). Former par. (8) redesignated (10).

Pub. L. 114–41, § 2002, redesignated par. (7) as (8).

Pub. L. 114–94, § 31201Subsec. (f)(9). , added par. (9).

Pub. L. 114–94, § 31201Subsec. (f)(10). , redesignated par. (8) as (10).

Pub. L. 113–2952014—Subsec. (b)(1). inserted “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)” before period at end of concluding provisions.

Pub. L. 113–159, § 2001(a)(1)June 1, 2015October 1, 2014Subsec. (b)(6)(B). , substituted “” for “”.

Pub. L. 113–159, § 2001(a)June 1, 2015October 1, 2014Subsec. (c)(1). , substituted “” for “” and “Highway and Transportation Funding Act of 2014” for “MAP–21”.

Pub. L. 113–287Subsec. (c)(3)(A)(i). substituted “chapter 2003 of title 54” for “title I of the Land and Water Conservation Fund Act of 1965”.

Pub. L. 113–159, § 2001(a)June 1, 2015October 1, 2014Subsec. (e)(3). , substituted “” for “” and “Highway and Transportation Funding Act of 2014” for “MAP–21”.

Pub. L. 113–159, § 2002(a)Subsec. (f)(5) to (7). , added pars. (5) and (6) and redesignated former par. (5) as (7).

Pub. L. 112–141, § 40102(e)(1)(A)(i)October 1, 2016July 1, 20122012—Subsec. (b)(1). , substituted “” for “” in introductory provisions.

Pub. L. 112–140July 7, 2012July 1, 2012, §§ 1(c), 402(d)(1)(A)(i), temporarily substituted “” for “” in introductory provisions. See Effective and Termination Dates of 2012 Amendment note below.

Pub. L. 112–102, § 402(e)(1)(A)(i)July 1, 2012April 1, 2012, substituted “” for “” in introductory provisions.

Pub. L. 112–141, § 40102(e)(1)(A)October 1, 2016July 1, 2012September 30, 2016June 30, 2012July 1, 2017April 1, 2013October 1, 2016July 1, 2012Subsec. (b)(2). , in heading, substituted “” for “” and, in text, substituted “” for “”, “” for “”, and “” for “”.

Pub. L. 112–140July 7, 2012July 1, 2012July 6, 2012June 30, 2012April 7, 2013April 1, 2013July 7, 2012July 1, 2012, §§ 1(c), 402(d)(1)(A), in heading, temporarily substituted “” for “” and, in text, temporarily substituted “” for “”, “” for “”, and “” for “”. See Effective and Termination Dates of 2012 Amendment note below.

Pub. L. 112–102, § 402(e)(1)(A)July 1, 2012April 1, 2012June 30, 2012March 31, 2012April 1, 2013January 1, 2013July 1, 2012April 1, 2012, in heading, substituted “” for “” and, in text, substituted “” for “”, “” for “”, and “” for “”.

Pub. L. 112–141, § 40101(a)(1)October 1, 2014July 1, 2012Subsec. (b)(6)(B). , substituted “” for “”.

Pub. L. 112–140July 7, 2012July 1, 2012, §§ 1(c), 401(a)(1), temporarily substituted “” for “”. See Effective and Termination Dates of 2012 Amendment note below.

Pub. L. 112–102, § 401(a)(1)July 1, 2012April 1, 2012, substituted “” for “”.

Pub. L. 112–141, § 40101(a)October 1, 2014July 1, 2012Subsec. (c)(1). , substituted “” for “” and “MAP-21” for “Surface Transportation Extension Act of 2012”.

Pub. L. 112–140July 7, 2012July 1, 2012, §§ 1(c), 401(a), temporarily substituted “” for “” and “Temporary Surface Transportation Extension Act of 2012” for “Surface Transportation Extension Act of 2012”. See Effective and Termination Dates of 2012 Amendment note below.

Pub. L. 112–102, § 401(a)July 1, 2012April 1, 2012, substituted “” for “” and “Surface Transportation Extension Act of 2012” for “Surface Transportation Extension Act of 2011, Part II”.

Pub. L. 112–141, § 40102(e)(1)(B)July 1, 2017April 1, 2013Subsec. (c)(2). , substituted “” for “”.

Pub. L. 112–140April 7, 2013April 1, 2013, §§ 1(c), 402(d)(1)(B), temporarily substituted “” for “”. See Effective and Termination Dates of 2012 Amendment note below.

Pub. L. 112–102, § 402(e)(1)(B)April 1, 2013January 1, 2013, substituted “” for “”.

Pub. L. 112–141, § 40102(e)(2)(A)October 1, 2016July 1, 2012Subsec. (c)(3)(A)(i), (4)(A). , substituted “” for “”.

Pub. L. 112–140July 7, 2012July 1, 2012, §§ 1(c), 402(d)(2)(A), temporarily substituted “” for “”. See Effective and Termination Dates of 2012 Amendment note below.

Pub. L. 112–102, § 402(e)(2)(A)July 1, 2012April 1, 2012, substituted “” for “”.

Pub. L. 112–141, § 40101(a)October 1, 2014July 1, 2012Subsec. (e)(3). , substituted “” for “” and “MAP-21” for “Surface Transportation Extension Act of 2012”.

Pub. L. 112–141, § 40201(b)(1)Subsec. (f)(3). , added par. (3).

Pub. L. 112–141, § 40251Subsec. (f)(4). , added par. (4). Former par. (4) redesignated (5).

Pub. L. 112–141, § 40201(b)(2), struck out “appropriated” before “amounts” in heading and inserted “or transferred” after “appropriated” in text.

Pub. L. 112–141, § 40251Subsec. (f)(5). , redesignated par. (4) as (5).

Pub. L. 112–30, § 142(e)(1)(A)(i)April 1, 2012October 1, 20112011—Subsec. (b)(1). , substituted “” for “” in introductory provisions.

Pub. L. 112–30, § 142(e)(1)(A)April 1, 2012October 1, 2011March 31, 2012September 30, 2011January 1, 2013July 1, 2012April 1, 2012October 1, 2011Subsec. (b)(2). , in heading, substituted “” for “” and, in text, substituted “” for “”, “” for “”, and “” for “”.

Pub. L. 112–30, § 141(a)(1)April 1, 2012October 1, 2011Subsec. (b)(6)(B). , substituted “” for “”.

Pub. L. 112–5, § 401(a)(1)October 1, 2011March 5, 2011, substituted “” for “”.

Pub. L. 112–30, § 141(a)April 1, 2012October 1, 2011Subsec. (c)(1). , substituted “” for “” and “Surface Transportation Extension Act of 2011, Part II” for “Surface Transportation Extension Act of 2011”.

Pub. L. 112–5, § 401(a)(1)October 1, 2011March 5, 2011, (2), substituted “” for “” and “the Surface Transportation Extension Act of 2011” for “the Surface Transportation Extension Act of 2010, Part II”.

Pub. L. 112–30, § 142(e)(1)(B)January 1, 2013July 1, 2012Subsec. (c)(2). , substituted “” for “”.

Pub. L. 112–30, § 142(e)(2)(A)April 1, 2012October 1, 2011Subsec. (c)(3)(A)(i), (4)(A). , substituted “” for “”.

Pub. L. 112–30, § 141(a)April 1, 2012October 1, 2011Subsec. (e)(3). , substituted “” for “” and “Surface Transportation Extension Act of 2011, Part II” for “Surface Transportation Extension Act of 2011”.

Pub. L. 112–5, § 401(a)(2)October 1, 2011March 5, 2011, (3), substituted “” for “” and “the Surface Transportation Extension Act of 2011” for “the Surface Transportation Extension Act of 2010, Part II”.

Pub. L. 111–147, § 444(b)(2)2010—Subsec. (b)(4)(D). , substituted “paragraph (3)(D) or (4)(B)” for “paragraph (4)(D) or (5)(B)” in introductory provisions.

Pub. L. 111–322, § 2401(a)(1)March 5, 2011December 31, 2010January 1, 2011Subsec. (b)(6)(B). , substituted “” for “ (, in the case of expenditures for administrative expenses)”.

Pub. L. 111–147, § 445(a)(3)December 31, 2010January 1, 2011September 30, 2009October 1, 2009, substituted “ (” for “ (”.

Pub. L. 111–322, § 2401(a)(2)Subsec. (c)(1). , substituted “the Surface Transportation Extension Act of 2010, Part II” for “the Surface Transportation Extension Act of 2010”.

Pub. L. 111–322, § 2401(a)(1)March 5, 2011December 31, 2010January 1, 2011, substituted “” for “ (, in the case of expenditures for administrative expenses)”.

Pub. L. 111–147, § 445(a)(1)December 31, 2010January 1, 2011September 30, 2009October 1, 2009, substituted “ (” for “ (” and “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).”

Pub. L. 111–147, § 444(b)(3)Subsec. (c)(2). , inserted at end “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.”

Pub. L. 111–147, § 444(a), redesignated par. (3) as (2) and struck out former par. (2) which related to transfers from the Highway Trust Fund for certain repayments and credits.

Pub. L. 111–147, § 444(a)Subsec. (c)(3) to (6). , redesignated pars. (4) to (6) as (3) to (5), respectively. Former par. (3) redesignated (2).

Pub. L. 111–147, § 442(b)Subsec. (e)(1). , substituted “this section” for “this subsection”.

Pub. L. 111–322, § 2401(a)(3)March 5, 2011January 1, 2011Subsec. (e)(3). , substituted “” for “”.

Pub. L. 111–322, § 2401(a)(2), substituted “the Surface Transportation Extension Act of 2010, Part II” for “the Surface Transportation Extension Act of 2010”.

Pub. L. 111–147, § 445(a)(2)January 1, 2011October 1, 2009, substituted “” for “” and “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).”

Pub. L. 111–147, § 444(b)(4)Subsec. (e)(5)(A). , substituted “(2) and (3)” for “(2), (3), and (4)”.

Pub. L. 111–147, § 441(b)September 30, 1998September 30, 1998Subsec. (f)(1). , struck out subpar. (A) designation before “the opening balance” and substituted “,” for “—” and “$8,000,000,000.” for “$8,000,000,000, and”.

Pub. L. 111–147, § 441(a)September 30, 1998Subsec. (f)(1)(B). , struck out subpar. (B) which read as follows: “notwithstanding section 9602(b), obligations held by such Fund after , shall be obligations of the United States which are not interest-bearing.”

Pub. L. 111–147, § 442(a)Subsec. (f)(2). , amended par. (2) generally. Prior to amendment, text read as follows: “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.”

Pub. L. 111–147, § 443(a)Subsec. (f)(4). , added par. (4).

Pub. L. 111–882009—Subsec. (c)(1). inserted “the last amendment to” after “on the date of the enactment of”.

Pub. L. 111–68, § 159(a)(2), substituted “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 the SAFETEA–LU Technical Corrections Act of 2008 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).”

Pub. L. 111–88Subsec. (e)(3). inserted “the last amendment to” after “on the date of the enactment of”.

Pub. L. 111–68, § 159(b)(2), substituted “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 the SAFETEA–LU Technical Corrections Act of 2008 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).”

Pub. L. 111–46Subsec. (f)(2). added par. (2) and struck out former par. (2). Prior to amendment, text read as follows: “Out of money in the Treasury not otherwise appropriated, there is hereby appropriated to the Highway Trust Fund $8,017,000,000.”

Pub. L. 110–2442008—Subsecs. (c)(1), (e)(3). substituted “SAFETEA–LU Technical Corrections Act of 2008” for “Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users”.

Pub. L. 110–318Subsec. (f). designated existing provisions as par. (1), inserted heading, redesignated former pars. (1) and (2) as subpars. (A) and (B), respectively, of par. (1), realigned margins, substituted “paragraph” for “subsection” in concluding provisions of par. (1), and added par. (2).

Pub. L. 110–1722007—Subsec. (c)(6), (7). redesignated par. (7) as (6).

Pub. L. 109–432, § 420(b)(6)(B)2006—Subsec. (c)(7). , struck out “or (5)” after “paragraph (4)” in concluding provisions.

Pub. L. 109–432, § 420(b)(6)(A)Subsec. (c)(7)(A), (B). , amended subpars. (A) and (B) generally. Prior to amendment, subpars. (A) and (B) read as follows:

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

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

Pub. L. 109–59, § 11101(c)(1)(A)2005—Subsec. (b)(1). , substituted “2011” for “2005” in introductory provisions.

Pub. L. 109–59, § 11101(c)(1)Subsec. (b)(2). , substituted “2012” for “2006” and “2011” for “2005” wherever appearing.

Pub. L. 109–59, § 11161(c)(2)(C)Subsec. (b)(3). , struck out heading and text of par. (3). Text read as follows: “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.”

Pub. L. 109–59, § 11167(b)Subsec. (b)(5). , inserted “6720A,” after “6719,”.

Pub. L. 109–59, § 11101(d)(1)(C)September 30, 2009October 1, 2009July 31, 2005Subsec. (b)(6)(B). , substituted “ (, in the case of expenditures for administrative expenses)” for “”.

Pub. L. 109–42, § 7(a)(3)August 15, 2005, (d)(1), (e), temporarily inserted at end “The preceding sentence shall be applied by substituting ‘’ for the date therein.” See Effective Date of 2005 Amendments note below.

Pub. L. 109–40, § 9(a)(3)July 31, 2005July 28, 2005, substituted “” for “”.

Pub. L. 109–37, § 9(a)(3)July 28, 2005July 22, 2005, substituted “” for “”.

Pub. L. 109–35, § 9(a)(3)July 22, 2005July 20, 2005, substituted “” for “”.

Pub. L. 109–20, § 9(a)(3)July 20, 2005July 1, 2005, substituted “” for “”.

Pub. L. 109–14, § 9(a)(3)July 1, 2005June 1, 2005, substituted “” for “”.

Pub. L. 109–59, § 11101(d)(1)(A)Sept. 30, 2009Aug. 15, 2005Subsec. (c)(1). , reenacted heading without change and amended text generally, substituting provisions relating to availability of amounts in the Highway Trust Fund for making expenditures before , for provisions relating to availability of amounts in the Highway Trust Fund for making expenditures before .

Pub. L. 109–42, § 7(a)(1)(A)August 15, 2005July 31, 2005, (E), substituted “” for “” in introductory provisions and “Part VI” for “Part V” in concluding provisions.

Pub. L. 109–40, § 9(a)(1)(A)July 31, 2005July 28, 2005, (E), substituted “” for “” in introductory provisions and “Part V” for “Part IV” in concluding provisions.

Pub. L. 109–37, § 9(a)(1)(A)July 28, 2005July 22, 2005, (E), substituted “” for “” in introductory provisions and “Part IV” for “Part III” in concluding provisions.

Pub. L. 109–35, § 9(a)(1)(A)July 22, 2005July 20, 2005, (E), substituted “” for “” in introductory provisions and “Part III” for “Part II” in concluding provisions.

Pub. L. 109–20, § 9(a)(1)(A)July 20, 2005July 1, 2005, (E), substituted “” for “” in introductory provisions and inserted “, Part II” after “Surface Transportation Extension Act of 2005” in concluding provisions.

Pub. L. 109–14, § 9(a)(1)(A)July 1, 2005June 1, 2005, (E), substituted “” for “” in introductory provisions and “Surface Transportation Extension Act of 2005” for “Surface Transportation Extension Act of 2004, Part V” in concluding provisions.

Pub. L. 109–14, § 9(a)(1)(B)Subsec. (c)(1)(L). –(D), added subpar. (L), relating to obligations authorized to be paid under the Surface Transportation Extension Act of 2005.

Pub. L. 109–20, § 9(a)(1)(B)Subsec. (c)(1)(M). –(D), added subpar. (M), relating to obligations authorized to be paid under the Surface Transportation Extension Act of 2005, Part II.

Pub. L. 109–35, § 9(a)(1)(B)Subsec. (c)(1)(N). –(D), added subpar. (N), relating to obligations authorized to be paid under the Surface Transportation Extension Act of 2005, Part III.

Pub. L. 109–37, § 9(a)(1)(B)Subsec. (c)(1)(O). –(D), added subpar. (O), relating to obligations authorized to be paid under the Surface Transportation Extension Act of 2005, Part IV.

Pub. L. 109–40, § 9(a)(1)(B)Subsec. (c)(1)(P). –(D), added subpar. (P), relating to obligations authorized to be paid under the Surface Transportation Extension Act of 2005, Part V.

Pub. L. 109–42, § 7(a)(1)(B)Subsec. (c)(1)(Q). –(D), added subpar. (Q), relating to obligations authorized to be paid under the Surface Transportation Extension Act of 2005, Part VI.

Pub. L. 109–59, § 11101(c)(1)(A)Subsec. (c)(2)(A). , substituted “2011” for “2005” in two places.

Pub. L. 109–59, § 11101(c)(1)(B)Subsec. (c)(2)(A)(i). , substituted “2012” for “2006” in introductory provisions.

Pub. L. 109–59, § 11101(c)(1)(B)Subsec. (c)(3). , substituted “2012” for “2006”.

Pub. L. 109–59, § 11115(a)(1)Subsec. (c)(4). , reenacted heading without change, added subpars. (A) and (B), redesignated former subpars. (D) and (E) as (C) and (D), respectively, and struck out former subpars. (A) to (C), which related to transfers to the Boat Safety Account in the Aquatic Resources Trust Fund, transfer of $1,000,000 per year of excess to the land and water conservation fund, and transfer of excess funds to the Sport Fish Restoration Account.

Pub. L. 109–59, § 11115(a)(2)Subsec. (c)(5)(A). , substituted “and Boating Trust Fund” for “Account in the Aquatic Resources Trust Fund”.

Pub. L. 109–59, § 11101(c)(2)(A), substituted “2011” for “2005”.

Pub. L. 109–59, § 11161(c)(1)Subsec. (c)(7). , added par. (7).

Pub. L. 109–59, § 11102(a)(1)Subsec. (d)(1)(B). , substituted “48-month” for “24-month”.

Pub. L. 109–59, § 11102(a)(2)Subsec. (d)(3). , substituted “4 years’ receipts” for “2 years’ receipts” in heading.

Pub. L. 109–59, § 11102(b)Subsec. (d)(6), (7). , added par. (6) and redesignated former par. (6) as (7).

Pub. L. 109–59, § 11101(d)(1)(B)Oct. 1, 2009Aug. 15, 2005Subsec. (e)(3). , reenacted heading without change and amended text of par. (3) generally, substituting provisions relating to availability of amounts for making capital or capital related expenditures before , for provisions relating to availability of amounts for making capital or capital-related expenditures before .

Pub. L. 109–42, § 7(a)(2)(A)August 15, 2005July 31, 2005, (E), substituted “” for “” in introductory provisions and “Part VI” for “Part V” in concluding provisions.

Pub. L. 109–40, § 9(a)(2)(A)July 31, 2005July 28, 2005, (E), substituted “” for “” in introductory provisions and “Part V” for “Part IV” in concluding provisions.

Pub. L. 109–37, § 9(a)(2)(A)July 28, 2005July 22, 2005, (E), substituted “” for “” in introductory provisions and “Part IV” for “Part III” in concluding provisions.

Pub. L. 109–35, § 9(a)(2)(A)July 22, 2005July 20, 2005, (E), substituted “” for “” in introductory provisions and “Part III” for “Part II” in concluding provisions.

Pub. L. 109–20, § 9(a)(2)(A)July 20, 2005July 1, 2005, (E), substituted “” for “” in introductory provisions and inserted “, Part II” after “Surface Transportation Extension Act of 2005” in concluding provisions.

Pub. L. 109–14, § 9(a)(2)(A)July 1, 2005June 1, 2005, substituted “” for “” in introductory provisions and “Surface Transportation Extension Act of 2005” for “Surface Transportation Extension Act of 2004, Part V” in concluding provisions.

Pub. L. 109–14, § 9(a)(2)(B)Subsec. (e)(3)(J). –(D), added subpar. (J), relating to expenditures in accordance with the Surface Transportation Extension Act of 2005.

Pub. L. 109–20, § 9(a)(2)(B)Subsec. (e)(3)(K). –(D), added subpar. (K), relating to expenditures in accordance with the Surface Transportation Extension Act of 2005, Part II.

Pub. L. 109–35, § 9(a)(2)(B)Subsec. (e)(3)(L). –(D), added subpar. (L), relating to expenditures in accordance with the Surface Transportation Extension Act of 2005, Part III.

Pub. L. 109–37, § 9(a)(2)(B)Subsec. (e)(3)(M). –(D), added subpar. (M), relating to expenditures in accordance with the Surface Transportation Extension Act of 2005, Part IV.

Pub. L. 109–40, § 9(a)(2)(B)Subsec. (e)(3)(N). –(D), added subpar. (N), relating to expenditures in accordance with the Surface Transportation Extension Act of 2005, Part V.

Pub. L. 109–42, § 7(a)(2)(B)Subsec. (e)(3)(O). –(D), added subpar. (O), relating to expenditures in accordance with the Surface Transportation Extension Act of 2005, Part VI.

Pub. L. 108–357, § 868(b)(1)2004—Subsec. (b). , inserted “and penalties” after “taxes” in heading.

Pub. L. 108–357, § 868(b)(2)Subsec. (b)(1). , substituted “Certain taxes” for “In general” in heading.

Pub. L. 108–357, § 301(c)(11), inserted concluding provisions.

Pub. L. 108–357, § 301(c)(12)(A)Subsec. (b)(4)(C). , inserted “or” at end.

Pub. L. 108–357, § 301(c)(12)(B)Subsec. (b)(4)(D)(iii). , substituted a period for comma at end.

Pub. L. 108–357, § 301(c)(12)(C)Subsec. (b)(4)(E), (F). , struck out subpars. (E) and (F) which read as follows:

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

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

Pub. L. 108–310, § 13(c)October 1, 2003September 30, 2004October 1, 2005, which directed the amendment of section 9503(b)(4) by inserting “before , and for the period beginning after , and” before “before ” in subpars. (E) and (F), was executed to this section, which is section 9503(b)(4) of the Internal Revenue Code of 1986, to reflect the probable intent of Congress.

Pub. L. 108–357, § 868(a)Subsec. (b)(5). , added par. (5). Former par. (5) redesignated (6).

Pub. L. 108–310, § 13(a)(3)June 1, 2005October 1, 2004Subsec. (b)(5)(B). , substituted “” for “”.

Pub. L. 108–280, § 10(a)(3)October 1, 2004August 1, 2004, substituted “” for “”.

Pub. L. 108–263, § 10(a)(3)August 1, 2004July 1, 2004, substituted “” for “”.

Pub. L. 108–224, § 10(a)(3)July 1, 2004May 1, 2004, substituted “” for “”.

Pub. L. 108–202, § 12(a)(3)May 1, 2004March 1, 2004, substituted “” for “”.

Pub. L. 108–357, § 868(a)Subsec. (b)(6). , redesignated par. (5) as (6).

Pub. L. 108–310, § 13(a)(1)(A)June 1, 2005October 1, 2004Subsec. (c)(1). , (E), substituted “” for “” in introductory provisions and “Part V” for “Part IV” in concluding provisions.

Pub. L. 108–280, § 10(a)(1)(A)October 1, 2004August 1, 2004, (E), substituted “” for “” in introductory provisions and “Part IV” for “Part III” in concluding provisions.

Pub. L. 108–263, § 10(a)(1)(A)August 1, 2004July 1, 2004, (E), substituted “” for “” in introductory provisions and “Part III” for “Part II” in concluding provisions.

Pub. L. 108–224, § 10(a)(1)(A)July 1, 2004May 1, 2004, (E), substituted “” for “” in introductory provisions and inserted “, Part II” after “Surface Transportation Extension Act of 2004” in concluding provisions.

Pub. L. 108–202, § 12(a)(1)(A)May 1, 2004March 1, 2004, (E), substituted “” for “” in introductory provisions and “Surface Transportation Extension Act of 2004” for “Surface Transportation Extension Act of 2003” in concluding provisions.

Pub. L. 108–202, § 12(a)(1)(B)Subsec. (c)(1)(G). –(D), added subpar. (G).

Pub. L. 108–224, § 10(a)(1)(B)Subsec. (c)(1)(H). –(D), added subpar. (H).

Pub. L. 108–263, § 10(a)(1)(B)Subsec. (c)(1)(I). –(D), added subpar. (I).

Pub. L. 108–280, § 10(a)(1)(B)Subsec. (c)(1)(J). –(D), added subpar. (J).

Pub. L. 108–310, § 13(a)(1)(B)Subsec. (c)(1)(K). –(D), added subpar. (K).

Pub. L. 108–357, § 301(c)(13)Subsec. (c)(2)(A). , inserted at end of concluding provisions “Clauses (i)(III) and (ii) shall not apply to claims under section 6427(e).”

Pub. L. 108–310, § 13(a)(2)(A)June 1, 2005October 1, 2004Subsec. (e)(3). , (E), substituted “” for “” in introductory provisions and “Part V” for “Part IV” in concluding provisions.

Pub. L. 108–280, § 10(a)(2)(A)October 1, 2004August 1, 2004, (E), substituted “” for “” in introductory provisions and “Part IV” for “Part III” in concluding provisions.

Pub. L. 108–263, § 10(a)(2)(A)August 1, 2004July 1, 2004, (E), substituted “” for “” in introductory provisions and “Part III” for “Part II” in concluding provisions.

Pub. L. 108–224, § 10(a)(2)(A)July 1, 2004May 1, 2004, (E), substituted “” for “” in introductory provisions and inserted “, Part II” after “Surface Transportation Extension Act of 2004” in concluding provisions.

Pub. L. 108–202, § 12(a)(2)(A)May 1, 2004March 1, 2004, (E), substituted “” for “” in introductory provisions and “Surface Transportation Extension Act of 2004” for “Surface Transportation Extension Act of 2003” in concluding provisions.

Pub. L. 108–202, § 12(a)(2)(B)Subsec. (e)(3)(E). –(D), added subpar. (E).

Pub. L. 108–224, § 10(a)(2)(B)Subsec. (e)(3)(F). –(D), added subpar. (F).

Pub. L. 108–263, § 10(a)(2)(B)Subsec. (e)(3)(G). –(D), added subpar. (G).

Pub. L. 108–280, § 10(a)(2)(B)Subsec. (e)(3)(H). –(D), added par. (H).

Pub. L. 108–310, § 13(a)(2)(B)Subsec. (e)(3)(I). –(D), added subpar. (I).

Pub. L. 108–88, § 12(a)(3)March 1, 2004October 1, 20032003—Subsec. (b)(5)(B). , substituted “” for “”.

Pub. L. 108–88, § 12(a)(1)March 1, 2004October 1, 2003Subsec. (c)(1). , substituted “” for “” in introductory provisions, added subpar. (F), and substituted “Surface Transportation Extension Act of 2003” for “TEA 21 Restoration Act” in concluding provisions.

Pub. L. 108–88, § 12(a)(2)March 1, 2004October 1, 2003Subsec. (e)(3). , substituted “” for “” in introductory provisions, added subpar. (D), and substituted “Surface Transportation Extension Act of 2003” for “TEA 21 Restoration Act” in concluding provisions.

Pub. L. 106–5542000—Subsec. (b)(5), (6). redesignated par. (6) as (5) and struck out heading and text of former par. (5). Text read as follows: “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).”

Pub. L. 105–178, § 9002(c)(1)(A)1998—Subsec. (b)(1). , substituted “2005” for “1999” in introductory provisions.

Pub. L. 105–178, § 9002(f)(1)Subsec. (b)(1)(C) to (F). , struck out “and tread rubber” after “tires” in subpar. (D), redesignated subpars. (D) to (F) as (C) to (E), respectively, and struck out former subpar. (C) which read as follows: “section 4061 (relating to tax on trucks and truck parts),”.

Pub. L. 105–178, § 9002(c)(1)Subsec. (b)(2). , substituted “2005” for “1999” wherever appearing in heading and text and substituted “2006” for “2000” in text.

Pub. L. 105–178, § 9005(a)(1)Subsec. (b)(4)(D). , substituted “exceeds—

October 1, 2001“(i) 11.5 cents per gallon with respect to taxes imposed before ,

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

September 30, 2003October 1, 2005“(iii) 13.5 cents per gallon with respect to taxes imposed after , and before ,” for “exceeds 11.5 cents per gallon,”.

Pub. L. 105–178, § 9011(b)(2), amended subpar. (D) generally. Prior to amendment, subpar. (D) read as follows: “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,”.

Pub. L. 105–178, § 9002(c)(1)(A)Subsec. (b)(4)(E), (F). , substituted “2005” for “1999”.

Pub. L. 105–178, § 9004(c)Subsec. (b)(6). , added par. (6).

Pub. L. 105–178, § 9002(f)(4)Pub. L. 105–206, § 9015(a)Subsec. (c)(1). , as added by , substituted “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” in concluding provisions.

Pub. L. 105–178, § 9002(d)(1), substituted “2003” for “1998” in introductory provisions, added subpar. (E), and substituted in concluding provisions “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 Transportation Equity Act for the 21st Century.” for “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 sentence.”

Pub. L. 105–178, § 9002(c)(1)Subsec. (c)(2)(A)(i). , substituted “2006” for “2000” in introductory provisions and “2005” for “1999” in concluding provisions.

Pub. L. 105–178, § 9002(f)(2)Subsec. (c)(2)(A)(i)(II) to (IV). , inserted “and” at end of subcl. (II), redesignated subcl. (IV) as (III), and struck out former subcl. (III) which read as follows: “section 6424 (relating to amounts paid in respect of lubricating oil used for certain nontaxable purposes), and”.

Pub. L. 105–178, § 9002(c)(1)(A)Subsec. (c)(2)(A)(ii). , (f)(3), substituted “fuel” for “gasoline, special fuels, and lubricating oil” in two places and “2005” for “1999”.

Pub. L. 105–178, § 9002(c)(3)Subsec. (c)(3). , substituted “Floor stocks refunds” for “2005 floor stocks refunds” in heading.

Pub. L. 105–178, § 9002(c)(1), substituted “2005” for “1999” in heading and “2006” for “2000” in text.

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

Pub. L. 105–178, § 9005(a)(2)Subsec. (c)(4)(A)(ii). , inserted concluding provisions.

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

Pub. L. 105–178, § 9011(b)(1)Subsec. (c)(6). , struck out heading and text of par. (6) which related to transfers from Highway Trust Fund to National Recreational Trails Trust Fund of revenues received from nonhighway recreational fuel taxes.

Pub. L. 105–178, § 9004(b)(1)section 157(a) of title 23 Public Law 102–240 105 Stat. 1914Subsec. (c)(7). , struck out heading and text of par. (7). Prior to amendment, text read as follows: “Notwithstanding any other provision of law, in calculating amounts under , United States Code, and sections 1013(c), 1015(a), and 1015(b) of the Intermodal Surface Transportation Efficiency Act of 1991 (; ), deposits in the Highway Trust Fund resulting from the amendments made by the Taxpayer Relief Act of 1997 shall not be taken into account.”

Pub. L. 105–178, § 9002(e)(1)Subsec. (e)(2). , substituted “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—

“(A) except as otherwise provided in this sentence, 2.86 cents per gallon,

“(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,

“(C) 1.86 cents per gallon in the case of liquefied natural gas,

“(D) 2.13 cents per gallon in the case of liquefied petroleum gas, and

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

Pub. L. 105–225, § 7(a)Pub. L. 105–354Subsec. (e)(3). , which added second period at the end of par. (3), was repealed by .

Pub. L. 105–178, § 9002(f)(5)Pub. L. 105–206, § 9015(a), as added by , substituted “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” in concluding provisions.

Pub. L. 105–178, § 9002(d)(2)December 18, 1991, substituted “2003” for “1998” in introductory provisions, added subpar. (C), and substituted “as such section and Acts are in effect on the date of enactment of the Transportation Equity Act for the 21st Century.” for “as section 5338(a)(1) or (b)(1) and the Intermodal Surface Transportation Efficiency Act of 1991 were in effect on ” in concluding provisions.

Pub. L. 105–178, § 9004(d)Subsec. (e)(4). , reenacted heading without change and amended text of par. (4) generally. Prior to amendment, text read as follows: “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’.”

Pub. L. 105–178, § 9004(a)(1)Subsec. (f). , added subsec. (f).

Pub. L. 105–277September 30, 1998Subsec. (f)(2). amended par. (2) generally. Prior to amendment, par. (2) read as follows: “no interest accruing after , on any obligation held by such Fund shall be credited to such Fund.”

Pub. L. 105–34, § 1032(e)(13)1997—Subsec. (b)(1)(E). , substituted “, diesel fuel, and kerosene” for “and diesel fuel”.

Pub. L. 105–34, § 901(a)Subsec. (b)(4). , amended heading and text of par. (4) generally. Prior to amendment, text read as follows: “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.”

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

Pub. L. 105–130, § 9(a)(1)(A)Subsec. (c)(1). , substituted “1998” for “1997” in introductory provisions and, in concluding provisions, substituted “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 sentence.” for “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 the Intermodal Surface Transportation Efficiency Act of 1991.”

Pub. L. 105–34, § 901(d)(2)Subsec. (c)(2)(A). , in concluding provisions, 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 applicable to any fuel”.

Pub. L. 105–34, § 1601(f)(2)January 1, 1999October 1, 1999Subsec. (c)(2)(A)(ii). , struck out “(or with respect to qualified diesel-powered highway vehicles purchased before )” after “”.

Pub. L. 105–130, § 9(a)(1)(B)Subsec. (c)(4)(A)(i). , substituted “1998” for “1997”.

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

Pub. L. 105–130, § 9(a)(1)(C)Subsec. (c)(5)(A). , substituted “1998” for “1997”.

Pub. L. 105–34, § 901(d)(3)Subsec. (c)(5)(B), (6)(D). , substituted “deposited into the Highway Trust Fund” for “attributable to the Highway Trust Fund financing rate”.

Pub. L. 105–130, § 9(a)(1)(D)Subsec. (c)(6)(E). , substituted “1998” for “1997”.

Pub. L. 105–34, § 901(c)Subsec. (c)(7). , added par. (7).

Pub. L. 105–34, § 901(b)Subsec. (e)(2). , substituted “2.85 cents” for “2 cents”.

Pub. L. 105–130, § 9(a)(2)(A)Subsec. (e)(3). , substituted “1998” for “1997” in introductory provisions.

Pub. L. 105–130, § 9(a)(2)(B)Pub. L. 105–102, which directed substitution of “the enactment of the last sentence of subsection (c)(1)” for “the enactment of the Intermodal Surface Transportation Efficiency Act of 1991”, could not be executed because the words “the enactment of the Intermodal Surface Transportation Efficiency Act of 1991” did not appear subsequent to the amendment by . See below.

Pub. L. 105–102December 18, 1991, in concluding provisions, substituted “section 5338(a)(1) or (b)(1) and the Intermodal Surface Transportation Efficiency Act of 1991 were in effect on ” for “such Acts are in effect on the date of the enactment of the Intermodal Surface Transportation Efficiency Act of 1991.”

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

Pub. L. 105–34, § 901(d)(1)Subsec. (f). , struck out heading and text of subsec. (f) which consisted of pars. (1) to (4) relating to definition of Highway Trust Fund financing rate.

Pub. L. 103–4291994—Subsec. (e)(3)(A). substituted “section 5338(a)(1) or (b)(1) of title 49” for “paragraph (1) or (3) of subsection (a), or paragraph (1) or (3) of subsection (b), of section 21 of the Federal Transit Act”.

Pub. L. 103–66, § 13242(d)(34)(A)1993—Subsec. (b)(1)(E). , substituted “gasoline and diesel fuel), and” for “gasoline),”.

Pub. L. 103–66, § 13242(d)(34)(B)Subsec. (b)(1)(F), (G). , (C), redesignated subpar. (G) as (F) and struck out former subpar. (F) which read as follows: “section 4091 (relating to tax on diesel fuel), and”.

Pub. L. 103–66, § 13242(d)(35)(B)Subsec. (b)(4). , which directed amendment of subsec. (b)(4)(C) by substituting “4081” for “4091”, could not be executed because subsec. (b)(4) does not contain a subpar. (C).

Pub. L. 103–66, § 13242(b)(35)(A)Subsec. (b)(4)(B). , substituted “and 4081” for “, 4081, and 4091” and “rate” for “rates under such sections”.

Pub. L. 103–66, § 13242(d)(36)Subsec. (b)(5). , substituted “and (E)” for “, (E), and (F)” in introductory provisions.

Pub. L. 103–66, § 13242(d)(38)Subsec. (c)(4)(D). , substituted “rate” for “rates under such sections”.

Pub. L. 103–66, § 13242(d)(39)Subsec. (c)(5)(B). , substituted “rate” for “rate under such section”.

Pub. L. 103–66, § 13242(d)(37)Subsec. (c)(6)(D). , substituted “and 4081” for “, 4081, and 4091” in introductory provisions.

Pub. L. 103–66, § 13244(a)Subsec. (e)(2). , substituted “2 cents” for “1.5 cents”.

Pub. L. 103–66, § 13242(d)(40), substituted “and 4081” for “, 4081, and 4091” and “or 4081” for “, 4081, or 4091”.

Pub. L. 103–66, § 13242(d)(41)Subsec. (f). , added subsec. (f).

Pub. L. 102–240, § 8002(d)(1)1991—Subsec. (b)(1), (2). , substituted “1999” for “1995” and “2000” for “1996” wherever appearing.

Pub. L. 102–240, § 8002(e)Subsec. (c)(1). , substituted “1997” for “1993” in introductory provisions, added subpar. (D) and concluding provisions, and struck out former subpar. (D) 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), (B), or (C) as in effect on the date of the enactment of the Surface Transportation and Uniform Relocation Assistance Act of 1987.”

Pub. L. 102–240, § 8002(d)(1)Subsec. (c)(2)(A), (3). , substituted “1999” for “1995” and “2000” for “1996” wherever appearing.

Pub. L. 102–240, § 8002(d)(2)(A)Subsec. (c)(4)(A)(i), (5)(A). , substituted “1997” for “1995”.

Pub. L. 102–240, § 8003(b)Subsec. (c)(6). , added par. (6).

Pub. L. 102–240, § 8002(e)(1)Subsec. (e)(3). , (f), inserted “or capital-related” after “capital” the first time appearing and substituted “1997” for “1993” and “in accordance with—” and subpars. (A) and (B) and concluding provisions for “in accordance with section 21(a)(2) of the Urban Mass Transportation Act of 1964.”

Pub. L. 101–508, § 11211(g)(1)1990—Subsec. (b)(1), (2). , substituted “1995” for “1993” and “1996” for “1994” wherever appearing.

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

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

Pub. L. 101–508, § 11211(g)(1)Subsec. (c)(2)(A). , substituted “1995” for “1993” and “1996” for “1994” wherever appearing.

Pub. L. 101–508, § 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.”

Pub. L. 101–508, § 11211(g)(1)Subsec. (c)(3), (4)(A)(i). , substituted “1995” for “1993” and “1996” for “1994” wherever appearing.

Pub. L. 101–508, § 11211(b)(6)(H)Subsec. (c)(4)(D). , struck out “(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”.

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

Pub. L. 101–508, § 11211(h)(1)Subsec. (e)(2). , substituted “1.5 cents” for “1 cent”.

Pub. L. 101–2391989—Subsec. (b)(4)(A). substituted “by section 4041(d)” for “by sections 4041(d)”.

Pub. L. 100–448, § 6(a)(1)(A)1988—Subsec. (c)(4)(A)(ii)(I), (II). , (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;.”

Pub. L. 100–448, § 6(a)(1)(B)Subsec. (c)(4)(E). , struck out “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.”

Pub. L. 100–17, § 503(a)1987—Subsec. (b). , substituted “1993” for “1988” wherever appearing, and substituted “1994” for “1989” in par. (2).

Pub. L. 100–203, § 10502(d)(13)Subsec. (b)(1)(F). , added subpar. (F) and struck out former subpar. (F) which read as follows: “section 4091 (relating to tax on lubricating oil), and”.

Pub. L. 100–203, § 10502(d)(14)Subsec. (b)(4). , 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.”

Pub. L. 100–17, § 503(a)Subsec. (c). , substituted “1993” for “1988” wherever appearing and “1994” for “1989” wherever appearing.

Pub. L. 100–17, § 503(b)December 31, 1982Subsec. (c)(1)(C), (D). , added subpars. (C) and (D) and struck out 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 .”

Pub. L. 100–203, § 10502(d)(15)Subsec. (e)(2). , substituted “sections 4041, 4081, and 4091” for “sections 4041 and 4081” and “section 4041, 4081, or 4091” for “section 4041 or 4081”.

Pub. L. 100–17, § 503(a)(1)Subsec. (e)(3). , substituted “1993” for “1988”.

Pub. L. 100–17, § 504Subsec. (e)(5). , added par. (5).

Pub. L. 99–499, § 521(b)(1)(A)1986—Subsec. (b)(4). , added par. (4).

Pub. L. 99–640, § 7(a)(1)Subsec. (c)(4)(A)(ii). , 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.

Pub. L. 99–499, § 521(b)(1)(B)Subsec. (c)(4)(D). , inserted “(to the extent attributable to the Highway Trust Fund financing rate)” after “section 4081”.

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

Pub. L. 98–369, § 474(r)(43)1984—Subsec. (c)(2)(A)(ii). , substituted “section 34” for “section 39”.

Pub. L. 98–369, § 911(d)(1)(B)January 1, 1988, inserted “(or with respect to qualified diesel-powered highway vehicles purchased before )”.

Pub. L. 98–369, § 1016(b)(1)(C)Subsec. (c)(4)(A). , substituted “Boat Safety Account” for “National Recreational Boating Safety and Facilities Improvement Fund” in heading.

Pub. L. 98–369, § 1016(b)(1)(A)Subsec. (c)(4)(A)(i). , 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”.

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

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

Pub. L. 98–369, § 911(d)(1)(A)Subsec. (e)(2). , 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.

Statutory Notes and Related Subsidiaries

Change of Name

section 1(a) of Pub. L. 104–14 section 21 of Title 2Committee on Public Works and Transportation of House of Representatives treated as referring to Committee on Transportation and Infrastructure of House of Representatives by , set out as a note preceding , The Congress.

Effective and Termination Dates of 2021 Amendment

Pub. L. 117–58Oct. 1, 2021section 80102(f) of Pub. L. 117–58 section 4041 of this titleAmendment by section 80102(e)(1), (2)(A) of effective , see , set out as a note under .

Pub. L. 117–52, § 4(d)Oct. 31, 2021135 Stat. 410

Pub. L. 117–58Nov. 15, 2021“On the date of enactment of H.R. 3684 (117th Congress) [, approved ]—

“(1)

Public Law 117–44 subsections (a), (b), and (c) of this section [amending this section and sections 9504 and 9508 of this title], the amendments made by such subsections, section 201 of the Surface Transportation Extension Act of 2021 () [amending this section and sections 9504 and 9508 of this title], and the amendments made by such section shall cease to be effective;

“(2)

Public Law 117–44September 30, 2021 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 () shall revert back so as to read as the text read on ; 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.”

, , , provided that:

Pub. L. 117–44, title II, § 201(d)Oct. 2, 2021135 Stat. 386 section 201 of Pub. L. 117–44 Pub. L. 117–52, § 4(e)Oct. 31, 2021135 Stat. 410, , , which provided that would cease to be effective on the date of enactment of H.R. 3684 (117th Congress), was repealed by , , .

Effective Date of 2018 Amendment

section 104(b) of Pub. L. 115–141 Pub. L. 114–41 section 104(c) of Pub. L. 115–141 section 6662 of this titleAmendments by effective as if included in the provision of to which they relate, see , set out as a note under .

Effective Date of 2015 Amendment

Pub. L. 114–94Oct. 1, 2016section 31102(f) of Pub. L. 114–94 section 4041 of this titleAmendment by section 31102(e)(1), (2)(A) of effective , see , set out as a note under .

Pub. L. 114–94, div. C, title XXXI, § 31202(b)Dec. 4, 2015129 Stat. 1729

Dec. 4, 2015“The amendments made by this section [amending this section] shall apply to amounts collected after the date of the enactment of this Act [].”

, , , provided that:

Effective Date of 2014 Amendment

Pub. L. 113–295, div. A, title II, § 217(b)Dec. 19, 2014128 Stat. 4035

Pub. L. 109–59“The amendment made by this section [amending this section] shall take effect as if included in the provision of the Safe, Accountable, Flexible, Efficient Transportation Equity Act of 2005 [sic]: A Legacy for Users [] to which it relates.”

, , , provided that:

Effective and Termination Dates of 2012 Amendment

Pub. L. 112–141, div. D, title I, § 40101(d)July 6, 2012126 Stat. 844

July 1, 2012“The amendments made by this section [amending this section and sections 9504 and 9508 of this title] shall take effect on .”

, , , provided that:

Pub. L. 112–141July 1, 2012section 40102(f) of Pub. L. 112–141 section 4041 of this titleAmendment by section 40102(e)(1), (2)(A) of effective , see , set out as a note under .

Pub. L. 112–140July 6, 2012Pub. L. 112–140June 29, 2012Pub. L. 112–141 Pub. L. 112–140 section 1(c) of Pub. L. 112–140 section 101 of Title 23Amendment by to cease to be effective on , with text as amended by to revert back to read as it did on the day before , and amendments by to be executed as if had not been enacted, see , set out as a note under , Highways.

Pub. L. 112–140, title IV, § 401(d)June 29, 2012126 Stat. 402

July 1, 2012“The amendments made by this section [amending this section and sections 9504 and 9508 of this title] shall take effect on .”

, , , provided that:

Pub. L. 112–140July 1, 2012section 402(f)(1) of Pub. L. 112–140 section 4041 of this titleAmendment by section 402(d)(1), (2)(A) of effective , see , set out as a note under .

Pub. L. 112–102, title IV, § 401(d)Mar. 30, 2012126 Stat. 281

April 1, 2012“The amendments made by this section [amending this section and sections 9504 and 9508 of this title] shall take effect on .”

, , , provided that:

Pub. L. 112–102Apr. 1, 2012section 402(f) of Pub. L. 112–102 section 4041 of this titleAmendment by section 402(e)(1), (2)(A) of effective , see , set out as a note under .

Effective Date of 2011 Amendment

Pub. L. 112–30, title I, § 141(d)Sept. 16, 2011125 Stat. 355

October 1, 2011“The amendments made by this section [amending this section and sections 9504 and 9508 of this title] shall take effect on .”

, , , provided that:

Pub. L. 112–30Oct. 1, 2011section 142(f) of Pub. L. 112–30 section 4041 of this titleAmendment by section 142(e)(1), (2)(A) of effective , see , set out as a note under .

Pub. L. 112–5, § 401(c)Mar. 4, 2011125 Stat. 22

section 9504 of this titleMarch 4, 2011“The amendments made by this section [amending this section and ] shall take effect on .”

, , , provided that:

Effective Date of 2010 Amendment

Pub. L. 111–322, title II, § 2401(c)Dec. 22, 2010124 Stat. 3531

section 9504 of this titleDecember 31, 2010“The amendments made by this section [amending this section and ] shall take effect on .”

, , , provided that:

Pub. L. 111–147, title IV, § 441(c)Mar. 18, 2010124 Stat. 93

Mar. 18, 2010“The amendments made by this section [amending this section] shall take effect on the date of the enactment of this title [].”

, , , provided that:

Pub. L. 111–147, title IV, § 442(c)Mar. 18, 2010124 Stat. 94

Mar. 18, 2010“The amendments made by this section [amending this section] shall take effect on the date of the enactment of this Act [].”

, , , provided that:

Pub. L. 111–147, title IV, § 443(b)Mar. 18, 2010124 Stat. 94

Mar. 18, 2010“The amendment made by this section [amending this section] shall take effect on the date of the enactment of this Act [].”

, , , provided that:

Pub. L. 111–147Mar. 18, 2010section 444(c) of Pub. L. 111–147 section 9502 of this titleAmendment by section 444(a), (b)(2)–(4) of applicable to transfers relating to amounts paid and credits allowed after , see , set out as a note under .

Pub. L. 111–147, title IV, § 445(c)Mar. 18, 2010124 Stat. 95

section 9504 of this titleSeptember 30, 2009“The amendments made by this section [amending this section and ] shall take effect on .”

, , , provided that:

Effective Date of 2008 Amendment

Pub. L. 110–318, § 1(c)Sept. 15, 2008122 Stat. 3532

Sept. 15, 2008“The amendments made by this section [amending this section] shall take effect on the date of the enactment of this Act [].”

, , , provided that:

Effective Date of 2006 Amendment

Pub. L. 109–432Sept. 30, 2005section 420(c) of Pub. L. 109–432 section 6427 of this titleAmendment by applicable to kerosene sold after , with special rule for pending claims, see , set out as a note under .

Effective Date of 2005 Amendments

Pub. L. 109–59, title XI, § 11102(c)Aug. 10, 2005119 Stat. 1945

Aug. 10, 2005“The amendments made by this section [amending this section] shall take effect on the date of the enactment of this Act [].”

, , , provided that:

section 11115(a) of Pub. L. 109–59Oct. 1, 2005section 11115(d) of Pub. L. 109–59 section 551 of Title 6Amendment by effective , see , set out as a note under , Domestic Security.

Pub. L. 109–59Sept. 30, 2005section 11161(e) of Pub. L. 109–59 section 4041 of this titleAmendment by section 11161(c)(1), (2)(C) of applicable to fuels or liquids removed, entered, or sold after , see , set out as a note under .

section 11167(b) of Pub. L. 109–59Aug. 10, 2005section 11167(d) of Pub. L. 109–59 section 6720A of this titleAmendment by applicable to any transfer, sale, or holding out for sale or resale occurring after , see , set out as an Effective Date note under .

Pub. L. 109–42, § 7(e)July 30, 2005119 Stat. 438

“(1)

In general .—

section 9504 of this titleJuly 30, 2005Except as provided in paragraph (2), the amendments made by this section [amending this section and ] shall take effect on the date of the enactment of this Act [].

“(2)

Subsequent repeal .—

section 9504 of this titleAug. 10, 2005The amendments made by subsection (d) [amending this section and ] shall take effect 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.”

, , , provided that:

Pub. L. 109–40, § 9(c)July 28, 2005119 Stat. 422

section 9504 of this titleJuly 28, 2005“The amendments made by this section [amending this section and ] shall take effect on the date of the enactment of this Act [].”

, , , provided that:

Pub. L. 109–37, § 9(c)July 22, 2005119 Stat. 406

section 9504 of this titleJuly 22, 2005“The amendments made by this section [amending this section and ] shall take effect on the date of the enactment of this Act [].”

, , , provided that:

Pub. L. 109–35, § 9(c)July 20, 2005119 Stat. 391

section 9504 of this titleJuly 20, 2005“The amendments made by this section [amending this section and ] shall take effect on the date of the enactment of this Act [].”

, , , provided that:

Pub. L. 109–20, § 9(c)July 1, 2005119 Stat. 358

section 9504 of this titleJuly 1, 2005“The amendments made by this section [amending this section and ] shall take effect on the date of the enactment of this Act [].”

, , , provided that:

Effective Date of 2004 Amendments

Pub. L. 108–357Dec. 31, 2004section 301(d)(1) of Pub. L. 108–357 section 40 of this titleAmendment by section 301(c)(11)–(13) of applicable to fuel sold or used after , except as otherwise provided, see , set out as a note under .

section 301(c)(12) of Pub. L. 108–357Sept. 30, 2004section 301(d)(4) of Pub. L. 108–357 section 40 of this titleAmendment by applicable to fuel sold or used after , see , set out as a note under .

Pub. L. 108–357, title VIII, § 868(c)Oct. 22, 2004118 Stat. 1622

Oct. 22, 2004“The amendments made by this section [amending this section] shall apply to penalties assessed on or after the date of the enactment of this Act [].”

, , , provided that:

Pub. L. 108–310, § 13(d)Sept. 30, 2004118 Stat. 1164

“(1)

In general .—

section 9504 of this titleSept. 30, 2004Except as provided in paragraph (2), the amendments made by this section [amending this section and and repealing provisions set out as a note under this section] shall take effect on the date of the enactment of this Act [].

“(2)

Transfers to highway trust fund .—

September 30, 2003The amendments made by subsection (c) [amending this section] shall apply to taxes imposed after .”

, , , provided that:

Pub. L. 108–280, § 10(c)July 30, 2004118 Stat. 888

section 9504 of this titleJuly 30, 2004“The amendments made by this section [amending this section and ] shall take effect on the date of the enactment of this Act [].”

, , , provided that:

Pub. L. 108–263, § 10(c)June 30, 2004118 Stat. 710

section 9504 of this titleJune 30, 2004“The amendments made by this section [amending this section and ] shall take effect on the date of the enactment of this Act [].”

, , , provided that:

Pub. L. 108–224, § 10(c)Apr. 30, 2004118 Stat. 639

section 9504 of this titleApr. 30, 2004“The amendments made by this section [amending this section and ] shall take effect on the date of the enactment of this Act [].”

, , , provided that:

Pub. L. 108–202, § 12(c)Feb. 29, 2004118 Stat. 492

section 9504 of this titleFeb. 29, 2004“The amendments made by this section [amending this section and ] shall take effect on the date of the enactment of this Act [].”

, , , provided that:

Effective Date of 2003 Amendment

Pub. L. 108–88, § 12(c)Sept. 30, 2003117 Stat. 1129

section 9504 of this titleSept. 30, 2003“The amendments made by this section [amending this section and ] shall take effect on the date of the enactment of this Act [].”

, , , provided that:

Effective Date of 2000 Amendment

Pub. L. 106–554, § 1(a)(7) [title III, § 318(e)(2)]Dec. 21, 2000114 Stat. 2763

Dec. 21, 2000“The amendment made by paragraph (1) [amending this section] shall apply with respect to taxes received in the Treasury after the date of the enactment of this Act [].”

, , , 2763A–646, provided that:

Effective Date of 1998 Amendments

Pub. L. 105–354, § 2(c)Nov. 3, 1998112 Stat. 3244Aug. 12, 1998, , , provided that the amendment made by section 2(c)(2) is effective .

Pub. L. 105–277, div. J, title IV, § 4006(b)(2)Oct. 21, 1998112 Stat. 2681–912

October 1, 1998“The amendment made by paragraph (1) [amending this section] shall take effect on .”

, , , provided that:

Pub. L. 105–206 Pub. L. 105–178 Pub. L. 105–178 Pub. L. 105–178July 22, 1998Pub. L. 105–206 section 9016 of Pub. L. 105–206 section 101 of Title 23Title IX of effective simultaneously with enactment of and to be treated as included in at time of enactment, and provisions of , as in effect on day before , that are amended by title IX of to be treated as not enacted, see , set out as a note under , Highways.

Pub. L. 105–178, title IX, § 9002(e)(2)June 9, 1998112 Stat. 501

Pub. L. 105–34“The amendment made by paragraph (1) [amending this section] shall take effect as if included in the amendment made by section 901(b) of the Taxpayer Relief Act of 1997 [].”

, , , provided that:

Pub. L. 105–178, title IX, § 9004(a)(2)June 9, 1998112 Stat. 504

October 1, 1998“The amendment made by paragraph (1) [amending this section] shall take effect on .”

, , , provided that:

Pub. L. 105–178, title IX, § 9004(b)(2)June 9, 1998112 Stat. 504

Pub. L. 105–34“The amendment made by paragraph (1) [amending this section] shall take effect as if included in the amendments made by section 901 of the Taxpayer Relief Act of 1997 [].”

, , , provided that:

Pub. L. 105–178, title IX, § 9005(e)June 9, 1998112 Stat. 506

section 9504 of this titleJune 9, 1998“The amendments made by this section [amending this section and ] shall take effect on the date of enactment of this Act [].”

, , , provided that:

Effective Date of 1997 Amendments

Pub. L. 105–130, § 9(d)Dec. 1, 1997111 Stat. 2561

October 1, 1997“The amendments made by this section [amending this section and sections 9504 and 9511 of this title] shall take effect on .”

, , , provided that:

Pub. L. 105–34, title IX, § 901(f)Aug. 5, 1997111 Stat. 872

September 30, 1997“The amendments made by this section [amending this section] shall apply to taxes received in the Treasury after .”

, , , provided that:

Pub. L. 105–34July 1, 1998section 1032(f)(1) of Pub. L. 105–34 section 4041 of this titleAmendment by section 1032(e)(13), (14) of effective , see , set out as a note under .

section 1601(f)(2) of Pub. L. 105–34 Pub. L. 104–188 section 1601(j) of Pub. L. 105–34 section 23 of this titleAmendment by effective as if included in the provisions of the Small Business Job Protection Act of 1996, , to which it relates, see , set out as a note under .

Effective Date of 1993 Amendment

Pub. L. 103–66Jan. 1, 1994section 13242(e) of Pub. L. 103–66 section 4041 of this titleAmendment by section 13242(d)(34) to (41) of effective , see , set out as a note under .

Pub. L. 103–66, title XIII, § 13244(b)Aug. 10, 1993107 Stat. 529

October 1, 1995“The amendment made by this section [amending this section] shall apply to amounts attributable to taxes imposed on or after .”

, , , provided that:

Effective Date of 1990 Amendment

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

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

Pub. L. 101–508, title XI, § 11211(h)(2)Nov. 5, 1990104 Stat. 1388–427

December 1, 1990“The amendment made by paragraph (1) [amending this section] shall apply to amounts attributable to taxes imposed on or after .”

, , , provided that:

Pub. L. 101–508, title XI, § 11211(i)(4)Nov. 5, 1990104 Stat. 1388–428

section 9504 of this titleDecember 1, 1990“The amendments made by this subsection [amending this section and ] shall take effect on .”

, , , provided that:

Effective Date of 1989 Amendment

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

Effective Date of 1988 Amendment

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

Effective Date of 1987 Amendment

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

Effective Date of 1986 Amendment

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

Effective Date of 1984 Amendment

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

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

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

Effective Date; Savings Provision

Pub. L. 97–424, title V, § 531(e)Jan. 6, 198396 Stat. 2192

“(1)

In general .—

lsection 120 of Title 23January 1, 1983The amendments made by this section [enacting this section, amending section 460–11 of Title 16, Conservation, and amending provisions set out as a note under , Highways] shall take effect on .

“(2)

New highway trust fund treated as continuation of old .—

act June 29, 1956, ch. 462, title II 70 Stat. 397 section 120 of Title 23The 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 , , set out as a note under , 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.”

, , , provided that:

Calculation of Estimated Trust Fund Contributions

Pub. L. 108–310, § 12(g)Sept. 30, 2004118 Stat. 1163

“The amendment made by section 13(c) of this Act [amending this section] shall have no effect on the estimates of tax payments attributable to highway users in each State paid into the Highway Trust Fund for purposes of apportioning funds to States in fiscal year 2004 until enactment of a multiyear law reauthorizing surface transportation programs.”

, , , provided that:

Special Rule for Core Highway Programs

Pub. L. 108–280, § 10(a)(4)July 30, 2004118 Stat. 887 Pub. L. 108–310, § 13(a)(4)Sept. 30, 2004118 Stat. 1163, , , which provided for the temporary application of subsecs. (b)(5) and (c)(1) of this section relating to core highway programs, was repealed by , , .

Report on Nonhighway Recreational Fuel Taxes

Pub. L. 102–240, title VIII, § 8003(d)Dec. 18, 1991105 Stat. 2206

“The Secretary of the Treasury shall, within a reasonable period after the close of each of fiscal years 1992 through 1996, submit a report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate specifying his estimate of the amount of nonhighway recreational fuel taxes (as defined in [former] section 9503(c)(6) of the Internal Revenue Code of 1986, as added by this Act) received in the Treasury during such fiscal year.”

, , , provided that:

Creation of Trust Fund

Transfer to Highway Trust Fund of amounts equivalent to certain taxes and penalties

Certain taxes

October 1, 2028 Liabilities incurred before

Pub. L. 109–59, title XI, § 11161(c)(2)(C)Aug. 10, 2005119 Stat. 1972 Repealed. , , ]

Certain taxes not transferred to Highway Trust Fund

Certain penalties

In general

Penalties related to motor vehicle safety

In general

Covered motor vehicle safety penalty collections

Limitation on transfers to Highway Trust Fund

In general

Exception for prior obligations

Expenditures from Highway Trust Fund

Federal-aid highway program

Floor stocks refunds

Transfers from the Trust Fund for motorboat fuel taxes

Transfer to Land and Water Conservation Fund

In general

Limitation

Excess funds transferred to Sport Fish Restoration and Boating Trust Fund

Motorboat fuel taxes

Determination

Transfers from the Trust Fund for small-engine fuel taxes

In general

Small-engine fuel taxes

Transfers from the Trust Fund for certain aviation fuel taxes

Adjustments of apportionments

Estimates of unfunded highway authorizations and net highway receipts

Procedure where there is excess unfunded highway authorizations

Adjustment of apportionments where unfunded authorizations exceed 4 years’ receipts

Determination of percentage

Adjustment of apportionments

Apportionment of amounts previously withheld from apportionment

Definitions

Unfunded highway authorizations

Net highway receipts

Measurement of net highway receipts

Reports

Establishment of Mass Transit Account

Creation of account

Transfers to Mass Transit Account

Expenditures from Account

Limitation

Portion of certain transfers to be made from account

In general

Highway Account

September 30, 1998 Determination of Trust Fund balances after

In general

Restoration of foregone interest

Increase in Fund balance

Additional appropriations to Trust Fund

Additional sums

Additional increase in Fund balance

Additional sums

Further transfers to Trust Fund

Additional increase in Fund balance

Further transfers to Trust Fund

Further transfers to Trust Fund

Treatment of amounts

Editorial Notes

References in Text

Amendments

Statutory Notes and Related Subsidiaries

Change of Name

Effective and Termination Dates of 2021 Amendment

Effective Date of 2018 Amendment

Effective Date of 2015 Amendment

Effective Date of 2014 Amendment

Effective and Termination Dates of 2012 Amendment

Effective Date of 2011 Amendment

Effective Date of 2010 Amendment

Effective Date of 2008 Amendment

Effective Date of 2006 Amendment

Effective Date of 2005 Amendments

In general .—

Subsequent repeal .—

Effective Date of 2004 Amendments

In general .—

Pub. L. 109–59, title XI, § 11161(c)(2)(C)Aug. 10, 2005119 Stat. 1972 Repealed. , , ]