US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 9508

Leaking Underground Storage Tank 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 “Leaking Underground Storage Tank Trust Fund”, consisting of such amounts as may be appropriated or credited to such Trust Fund as provided in this section or section 9602(b).

(b)

Transfers to Trust Fund

There are hereby appropriated to the Leaking Underground Storage Tank Trust Fund amounts equivalent to—
(1)
taxes received in the Treasury under section 4041(d) (relating to additional taxes on motor fuels),
(2)
taxes received in the Treasury under section 4081 (relating to tax on gasoline, diesel fuel, and kerosene) to the extent attributable to the Leaking Underground Storage Tank Trust Fund financing rate under such section,
(3)
taxes received in the Treasury under section 4042 (relating to tax on fuel used in commercial transportation on inland waterways) to the extent attributable to the Leaking Underground Storage Tank Trust Fund financing rate under such section, and
(4)
amounts received in the Treasury and collected under section 9003(h)(6) of the Solid Waste Disposal Act.
For purposes of this subsection, there shall not be taken into account the taxes imposed by sections 4041 and 4081 on diesel fuel sold for use or used as fuel in a diesel-powered boat.
(c)

Expenditures

(1)

In general

Public Law 109–168Except as provided in paragraphs (2), (3), and (4), amounts in the Leaking Underground Storage Tank Trust Fund shall be available, as provided in appropriation Acts, only for purposes of making expenditures to carry out sections 9003(h), 9003(i), 9003(j), 9004(f), 9005(c), 9010, 9011, 9012, and 9013 of the Solid Waste Disposal Act as in effect on the date of the enactment of .

(2)

Transfer to Highway Trust Fund

Out of amounts in the Leaking Underground Storage Tank Trust Fund there is hereby appropriated $2,400,000,000 to be transferred under section 9503(f)(3) to the Highway Account (as defined in section 9503(e)(5)(B)) in the Highway Trust Fund.

(3)

Additional transfer to Highway Trust Fund

Out of amounts in the Leaking Underground Storage Tank Trust Fund there is hereby appropriated $1,000,000,000 to be transferred under section 9503(f)(6) to the Highway Account (as defined in section 9503(e)(5)(B)) in the Highway Trust Fund.

(4)

Additional transfer to Highway Trust Fund

Out of amounts in the Leaking Underground Storage Tank Trust Fund there is hereby appropriated—
(A)
on the date of the enactment of the FAST Act, $100,000,000,
(B)
on , $100,000,000, and
(C)
on , $100,000,000,
to be transferred under section 9503(f)(9) to the Highway Account (as defined in section 9503(e)(5)(B)) in the Highway Trust Fund.
(d)

Liability of the United States limited to amount in Trust Fund

(1)

General rule

Any claim filed against the Leaking Underground Storage Tank Trust Fund may be paid only out of such Trust Fund.

(2)

Coordination with other provisions

Nothing in the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 or the Superfund Amendments and Reauthorization Act of 1986 (or in any amendment made by either of such Acts) shall authorize the payment by the United States Government of any amount with respect to any such claim out of any source other than the Leaking Underground Storage Tank Trust Fund.

(3)

Order in which unpaid claims are to be paid

If at any time the Leaking Underground Storage Tank Trust Fund has insufficient funds to pay all of the claims out of such Trust Fund at such time, such claims shall, to the extent permitted under paragraph (1), be paid in full in the order in which they were finally determined.

(e)

Limitation on transfers to Leaking Underground Storage Tank Trust Fund

(1)

In general

Except as provided in paragraph (2), no amount may be appropriated to the Leaking Underground Storage Tank Trust Fund on and after the date of any expenditure from the Leaking Underground Storage Tank Trust Fund which is not permitted by this section. The determination of whether an expenditure is so permitted shall be made without regard to—
(A)
any provision of law which is not contained or referenced in this title or in a revenue Act, and
(B)
whether such provision of law is a subsequently enacted provision or directly or indirectly seeks to waive the application of this paragraph.
(2)

Exception for prior obligations

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

Pub. L. 99–499, title V, § 522(a)100 Stat. 1780Pub. L. 100–203, title X, § 10502(d)(16)101 Stat. 1330–445Pub. L. 101–239, title VII, § 7822(b)(7)103 Stat. 2425Pub. L. 103–66, title XIII107 Stat. 454Pub. L. 105–34, title X, § 1032(e)(13)111 Stat. 935Pub. L. 108–357, title VIII, § 853(d)(2)(P)118 Stat. 1614Pub. L. 109–58, title XIII, § 1362(c)119 Stat. 1059Pub. L. 109–59, title XI, § 11147(a)119 Stat. 1967Pub. L. 109–432, div. A, title II, § 210(a)120 Stat. 2947Pub. L. 109–433, § 1(a)120 Stat. 3196Pub. L. 112–30, title I, § 141(c)125 Stat. 355Pub. L. 112–102, title IV, § 401(c)126 Stat. 281Pub. L. 112–140, title IV, § 401(c)126 Stat. 402Pub. L. 112–141, div. D, title I, § 40101(c)126 Stat. 844Pub. L. 113–159, title II128 Stat. 1848Pub. L. 114–21, title II, § 2001(c)129 Stat. 226Pub. L. 114–41, title II, § 2001(c)129 Stat. 454Pub. L. 114–73, title II, § 2001(c)129 Stat. 583Pub. L. 114–87, title II, § 2001(c)129 Stat. 685Pub. L. 114–94, div. C, title XXXI129 Stat. 1727Pub. L. 115–141, div. U, title IV, § 401(a)(342)132 Stat. 1200Pub. L. 116–159, div. B, title II, § 1203134 Stat. 727Pub. L. 117–44, title II, § 201(c)135 Stat. 386Pub. L. 117–52, § 4(c)135 Stat. 410Pub. L. 117–58, div. H, title I, § 80101(c)135 Stat. 1327(Added , , ; amended , (17), , ; , , ; , §§ 13163(c), 13242(d)(42), , , 528; , , ; , (Q), , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , title II, § 40201(a), , , 846; , §§ 2001(c), 2002(b), , ; , , ; , , ; , , ; , , ; , §§ 31101(c), 31203, , , 1729; , , ; , , ; , , ; , , ; , , .)

Editorial Notes

References in Text

lSections 9003 to 9005 and 9010 to 9013 of the Solid Waste Disposal Act, referred to in subsecs. (b)(4) and (c)(1), are classified to sections 6991b to 6991d and 6991i to 6991, respectively, of Title 42, The Public Health and Welfare.

Public Law 109–168The date of the enactment of , referred to in subsec. (c)(1), is .

Pub. L. 114–94The date of the enactment of the FAST Act, referred to in subsec. (c)(4)(A), is the date of enactment of , which was approved .

Pub. L. 96–51094 Stat. 2767section 9601 of Title 42The Comprehensive Environmental Response, Compensation, and Liability Act of 1980, referred to in subsec. (d)(2), is , , , which is classified principally to chapter 103 (§ 9601 et seq.) of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see Short Title note set out under and Tables.

Pub. L. 99–499100 Stat. 1613section 9601 of Title 42The Superfund Amendments and Reauthorization Act of 1986, referred to in subsec. (d)(2), is , , . For complete classification of this Act to the Code, see Short Title of 1986 Amendment note set out under and Tables.

Amendments

Pub. L. 117–582021—Subsec. (e)(2). substituted “” for “”.

Pub. L. 117–52, § 4(c), (d), temporarily substituted “” for “”. See Termination Date of 2021 Amendment note below.

Pub. L. 117–44, § 201(c), (d), temporarily substituted “” for “”. See Termination Date of 2021 Amendment note below.

Pub. L. 116–1592020—Subsec. (e)(2). substituted “” for “”.

Pub. L. 115–1412018—Subsec. (c)(1). substituted “of Public Law” for “of the Public Law”.

Pub. L. 114–94, § 31203(b)2015—Subsec. (c)(1). , substituted “paragraphs (2), (3), and (4)” for “paragraphs (2) and (3)”.

Pub. L. 114–94, § 31203(a)Subsec. (c)(4). , added par. (4).

Pub. L. 114–94, § 31101(c)Subsec. (e)(2). , substituted “” for “”.

Pub. L. 114–87 substituted “” for “”.

Pub. L. 114–73 substituted “” for “”.

Pub. L. 114–41 substituted “” for “”.

Pub. L. 114–21 substituted “” for “”.

Pub. L. 113–159, § 2002(b)(2)2014—Subsec. (c)(1). , substituted “paragraphs (2) and (3)” for “paragraph (2)”.

Pub. L. 113–159, § 2002(b)(1)Subsec. (c)(3). , added par. (3).

Pub. L. 113–159, § 2001(c)Subsec. (e)(2). , substituted “” for “”.

Pub. L. 112–141, § 40201(a)2012—Subsec. (c). , inserted par. (1) designation and heading, substituted “Except as provided in paragraph (2), amounts” for “Amounts”, and added par. (2).

Pub. L. 112–141, § 40101(c)Subsec. (e)(2). , substituted “” for “”.

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

Pub. L. 112–102 substituted “” for “”.

Pub. L. 112–302011—Subsec. (e)(2). substituted “” for “”.

Pub. L. 109–433Pub. L. 109–432Pub. L. 109–4332006—Subsec. (c). , which directed an amendment of subsec. (c) identical to that by , to be treated as not having been enacted. See Amendment note and Construction of Amendment by note below.

Pub. L. 109–432Public Law 109–168 substituted “sections 9003(h), 9003(i), 9003(j), 9004(f), 9005(c), 9010, 9011, 9012, and 9013” for “section 9003(h)” and “” for “Superfund Amendments and Reauthorization Act of 1986”.

Pub. L. 109–582005—Subsec. (c). reenacted heading without change and amended text of subsec. (c) generally. Prior to amendment, subsec. (c) related to availability of amounts in the Leaking Underground Storage Tank Trust Fund and transfers from the Trust Fund for certain repayments and credits.

Pub. L. 109–59, § 11147(a)Subsec. (e). , added subsec. (e).

Pub. L. 108–357, § 853(d)(2)(P)2004—Subsec. (b)(3) to (5). , redesignated pars. (4) and (5) as (3) and (4), respectively, and struck out former par. (3) which read as follows: “taxes received in the Treasury under section 4091 (relating to tax on aviation fuel) to the extent attributable to the Leaking Underground Storage Tank Trust Fund financing rate under such section,”.

Pub. L. 108–357, § 853(d)(2)(Q)Subsec. (c)(2)(A). , substituted “section 4081” for “sections 4081 and 4091” in concluding provisions.

Pub. L. 105–341997—Subsec. (b)(2). substituted “, diesel fuel, and kerosene” for “and diesel fuel”.

Pub. L. 103–66, § 13242(d)(42)(C)1993—Subsec. (b). , which directed the substitution of “4081” for “4091” in last sentence, could not be executed because last sentence did not contain a reference to “4091”.

Pub. L. 103–66, § 13163(c), inserted at end “For purposes of this subsection, there shall not be taken into account the taxes imposed by sections 4041 and 4081 on diesel fuel sold for use or used as fuel in a diesel-powered boat.”

Pub. L. 103–66, § 13242(d)(42)(A)Subsec. (b)(2). , inserted “and diesel fuel” after “gasoline”.

Pub. L. 103–66, § 13242(d)(42)(B)Subsec. (b)(3). , struck out “diesel fuel and” before “aviation fuel”.

Pub. L. 101–2391989—Subsecs. (b)(3), (c)(2)(A). substituted “Storage Tank Trust Fund financing” for “Storage Trust Fund financing”.

Pub. L. 100–203, § 10502(d)(16)1987—Subsec. (b)(3) to (5). , added par. (3) and redesignated former pars. (3) and (4) as (4) and (5), respectively.

Pub. L. 100–203, § 10502(d)(17)Subsec. (c)(2)(A). , added cl. (ii) and closing provisions, and struck out former cl. (ii) which read as follows: “credits allowed under section 34, with respect to the taxes imposed by sections 4041(d) and 4081 (to the extent attributable to the Leaking Underground Storage Tank Trust Fund financing rate under section 4081).”

Statutory Notes and Related Subsidiaries

Termination Date of 2021 Amendment

Pub. L. 117–44Pub. L. 117–52Pub. L. 117–58section 4(d) of Pub. L. 117–52section 9503 of this titleAmendments by and ceased to be effective on the date of enactment of H.R. 3684 (117th Congress) (enacted as , approved ), with provisions for reversion of text and execution of amendments by H.R. 3684, see , set out as a note under .

Effective and Termination Dates of 2012 Amendment

section 40101(c) of Pub. L. 112–141section 40101(d) of Pub. L. 112–141section 9503 of this titleAmendment by effective , see , set out as a note under .

Pub. L. 112–140Pub. L. 112–140Pub. L. 112–141Pub. L. 112–140section 1(c) of Pub. L. 112–140section 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. 112–140section 401(d) of Pub. L. 112–140section 9503 of this titleAmendment by effective , see , set out as a note under .

Pub. L. 112–102section 401(d) of Pub. L. 112–102section 9503 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 2011 Amendment

Pub. L. 112–30section 141(d) of Pub. L. 112–30section 9503 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 2006 Amendment

Pub. L. 109–433, § 1(c)120 Stat. 3196

section 6991m of Title 42“The amendments made by this section [amending this section and , The Public Health and Welfare] shall take effect on the date of the enactment of this Act [].”
, , , provided that:

Pub. L. 109–432, div. A, title II, § 210(c)120 Stat. 2947

section 6991m of Title 42“The amendments made by this section [amending this section and , The Public Health and Welfare] shall take effect on the date of the enactment of this Act [].”
, , , provided that:

Effective Date of 2005 Amendments

Pub. L. 109–59, title XI, § 11147(b)119 Stat. 1968

“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. 109–58section 1362(d)(1) of Pub. L. 109–58section 4041 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 2004 Amendment

Pub. L. 108–357section 853(e) of Pub. L. 108–357section 4041 of this titleAmendment by applicable to aviation-grade kerosene removed, entered, or sold after , see , set out as a note under .

Effective Date of 1997 Amendment

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

Effective Date of 1993 Amendment

Pub. L. 103–66Pub. L. 103–66section 4041 of this titleAmendment by effective , see sections 13163(d) and 13242(e) of , set out as notes under .

Effective Date of 1989 Amendment

Pub. L. 101–239Pub. L. 100–203, title Xsection 7823 of Pub. L. 101–239section 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 1987 Amendment

section 10502(d)(16) of Pub. L. 100–203section 10502(e) of Pub. L. 100–203section 40 of this titleAmendment by applicable to sales after , see , set out as a note under .

section 10502(d)(17) of Pub. L. 100–203Pub. L. 99–499, title Vsection 4041 of this titlesection 4091 of this titlesection 2001(d)(1)(A) of Pub. L. 100–647section 4041 of this titleAmendment by treated as if included in the amendments made by section 521 of the Superfund Revenue Act of 1986 [, see Effective Date of 1986 Amendment note set out under ], except that reference to in subsec. (c)(2)(A) of this section not applicable to sales before , see , set out as a note under .

Effective Date

Pub. L. 99–499, title V, § 522(c)100 Stat. 1781

“The amendments made by this section [enacting this section] shall take effect on .”
, , , provided that:

Pub. L. 109–433Construction of Amendment by

Pub. L. 110–172, § 11(a)(46)121 Stat. 2488

section 1(a) of Public Law 109–433“The Internal Revenue Code of 1986 shall be applied and administered as if the amendments made by [amending this section] had never been enacted.”
, , , provided that: