IB 

Union Calendar No. 276 

112TH CONGRESS 

2D SESSION H. R. 3864 

[Report No. 112–396, Part I] 

To amend the Internal Revenue Code of 1986 to extend authorities relating 

to the Highway Trust Fund, to provide revenues for highway programs, 

and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

FEBRUARY 1, 2012 

Mr. CAMP introduced the following bill; which was referred to the Committee 

on Ways and Means, and in addition to the Committee on Transportation 

and Infrastructure, for a period to be subsequently determined by the 

Speaker, in each case for consideration of such provisions as fall within 

the jurisdiction of the committee concerned 

FEBRUARY 9, 2012 

Reported from the Committee on Ways and Means 

FEBRUARY 9, 2012 

The Committee on Transportation and Infrastructure discharged; committed 

to the Committee of the Whole House on the State of the Union and ordered to be printed 


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•HR 3864 RH

A BILL 

To amend the Internal Revenue Code of 1986 to extend 

authorities relating to the Highway Trust Fund, to provide revenues for highway programs, and for other purposes. 


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•HR 3864 RH

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘American Energy and 

5 Infrastructure Jobs Financing Act of 2012’’. 

6 SEC. 2. EXTENSION OF TRUST FUND EXPENDITURE AU7 THORITY. 

8 (a) HIGHWAY TRUST FUND.—Section 9503 of the 

9 Internal Revenue Code of 1986 is amended— 

10 (1) by striking ‘‘April 1, 2012’’ in subsections 

11 (b)(6)(B), (c)(1), and (e)(3) and inserting ‘‘October 

12 1, 2016’’; and 

13 (2) by striking ‘‘Surface Transportation Exten14 sion Act of 2011, Part II’’ in subsections (c)(1) and 

15 (e)(3) and inserting ‘‘American Energy and Infra16 structure Jobs Act of 2012’’. 

17 (b) SPORT FISH RESTORATION AND BOATING TRUST

18 FUND.—Section 9504 of such Code is amended— 

19 (1) by striking ‘‘Surface Transportation Exten20 sion Act of 2011, Part II’’ each place it appears in 

21 subsection (b)(2) and inserting ‘‘American Energy 

22 and Infrastructure Jobs Act of 2012’’; and 

23 (2) by striking ‘‘April 1, 2012’’ in subsection 

24 (d)(2) and inserting ‘‘October 1, 2016’’. 


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1 (c) LEAKING UNDERGROUND STORAGE TANK TRUST

2 FUND.—Paragraph (2) of section 9508(e) of such Code 

3 is amended by striking ‘‘April 1, 2012’’ and inserting ‘‘Oc4 tober 1, 2016’’. 

5 (d) EFFECTIVE DATE.—The amendments made by 

6 this section shall take effect on April 1, 2012. 

7 SEC. 3. EXTENSION OF HIGHWAY-RELATED TAXES. 

8 (a) IN GENERAL.— 

9 (1) Each of the following provisions of the In10 ternal Revenue Code of 1986 is amended by striking 

11 ‘‘March 31, 2012’’ and inserting ‘‘September 30, 

12 2018’’: 

13 (A) Section 4041(a)(1)(C)(iii)(I). 

14 (B) Section 4041(m)(1)(B). 

15 (C) Section 4081(d)(1). 

16 (2) Each of the following provisions of such 

17 Code is amended by striking ‘‘April 1, 2012’’ and in18 serting ‘‘October 1, 2018’’: 

19 (A) Section 4041(m)(1)(A). 

20 (B) Section 4051(c). 

21 (C) Section 4071(d). 

22 (D) Section 4081(d)(3). 

23 (b) EXTENSION OF TAX, ETC., ON USE OF CERTAIN

24 HEAVY VEHICLES.— 


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•HR 3864 RH

1 (1) IN GENERAL.—Subsection (f) of section 

2 4481 of such Code is amended by striking ‘‘2012’’ 

3 and inserting ‘‘2018’’. 

4 (2) TAXABLE PERIOD CONFORMED TO FISCAL

5 YEAR.—Section 4482 of such Code is amended— 

6 (A) by striking ‘‘any year’’ and all that fol7 lows in subsection (c)(4) and inserting ‘‘each 

8 annual period beginning on October 1 which be9 gins before October 1, 2019.’’, and 

10 (B) by striking subsection (d). 

11 (c) FLOOR STOCKS REFUNDS.—Section 6412(a)(1) 

12 of such Code is amended— 

13 (1) by striking ‘‘April 1, 2012’’ each place it 

14 appears and inserting ‘‘October 1, 2018’’; 

15 (2) by striking ‘‘September 30, 2012’’ each 

16 place it appears and inserting ‘‘September 30, 

17 2018’’; and 

18 (3) by striking ‘‘July 1, 2012’’ and inserting 

19 ‘‘January 1, 2019’’. 

20 (d) EXTENSION OF CERTAIN EXEMPTIONS.—Sec21 tions 4221(a) and 4483(i) of such Code are each amended 

22 by striking ‘‘April 1, 2012’’ and inserting ‘‘October 1, 

23 2018’’. 

24 (e) EXTENSION OF TRANSFERS OF CERTAIN

25 TAXES.— 


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•HR 3864 RH

1 (1) IN GENERAL.—Section 9503 of such Code 

2 is amended— 

3 (A) in subsection (b)— 

4 (i) by striking ‘‘April 1, 2012’’ each 

5 place it appears in paragraphs (1) and (2) 

6 and inserting ‘‘October 1, 2018’’; 

7 (ii) by striking ‘‘APRIL 1, 2012’’ in the 

8 heading of paragraph (2) and inserting 

9 ‘‘OCTOBER 1, 2018’’; 

10 (iii) by striking ‘‘March 31, 2012’’ in 

11 paragraph (2) and inserting ‘‘September 

12 30, 2018’’; and 

13 (iv) by striking ‘‘January 1, 2013’’ in 

14 paragraph (2) and inserting ‘‘July 1, 

15 2019’’; and 

16 (B) in subsection (c)(2), by striking ‘‘Jan17 uary 1, 2013’’ and inserting ‘‘July 1, 2019’’. 

18 (2) MOTORBOAT AND SMALL-ENGINE FUEL TAX

19 TRANSFERS.— 

20 (A) IN GENERAL.—Paragraphs (3)(A)(i) 

21 and (4)(A) of section 9503(c) of such Code are 

22 each amended by striking ‘‘April 1, 2012’’ and 

23 inserting ‘‘October 1, 2018’’. 

24 (B) CONFORMING AMENDMENTS TO LAND

25 AND WATER CONSERVATION FUND.—Section 


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1 201(b) of the Land and Water Conservation 

2 Fund Act of 1965 (16 U.S.C. 460l–11(b)) is 

3 amended— 

4 (i) by striking ‘‘April 1, 2013’’ each 

5 place it appears and inserting ‘‘October 1, 

6 2019’’; and 

7 (ii) by striking ‘‘April 1, 2012’’ and 

8 inserting ‘‘October 1, 2018’’. 

9 (f) EFFECTIVE DATE.— 

10 (1) IN GENERAL.—Except as provided in para11 graph (2), the amendments made by this section 

12 shall take effect on April 1, 2012. 

13 (2) SUBSECTION (b)(2).—The amendment 

14 made by subsection (b)(2) shall apply to periods be15 ginning after September 30, 2012. 

16 SEC. 4. REVENUES FROM CERTAIN DOMESTIC ENERGY 

17 LEASES APPROPRIATED TO HIGHWAY TRUST 

18 FUND. 

19 (a) IN GENERAL.—Subsection (b) of section 9503 of 

20 the Internal Revenue Code of 1986 is amended by insert21 ing after paragraph (2) the following new paragraph: 

22 ‘‘(3) REVENUES FROM CERTAIN DOMESTIC EN23 ERGY LEASES.—There are hereby appropriated to 

24 the Highway Trust Fund amounts equivalent to the 

25 net increase in Federal revenues from onshore and 


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1 offshore domestic energy leasing and production gen2 erated by reason of the enactment of the Alaskan 

3 Energy for American Jobs Act, the PIONEERS 

4 Act, and the Energy Security and Transportation 

5 Jobs Act.’’. 

6 (b) EFFECTIVE DATE.—The amendment made by 

7 subsection (a) shall apply to amounts received in the 

8 Treasury after the date of the enactment of this Act. 

9 SEC. 5. ALTERNATIVE TRANSPORTATION ACCOUNT. 

10 (a) TERMINATION OF FUNDING FROM FUELS TAX

11 RECEIPTS; ONE-TIME APPROPRIATION.—Paragraph (2) 

12 of section 9503(e) of the Internal Revenue Code of 1986 

13 is amended to read as follows: 

14 ‘‘(2) APPROPRIATION.— 

15 ‘‘(A) IN GENERAL.—Out of money in the 

16 Treasury not otherwise appropriated, there is 

17 hereby appropriated $40,000,000,000 to the Al18 ternative Transportation Account. Any amount 

19 appropriated under this paragraph shall remain 

20 available without fiscal year limitation. 

21 ‘‘(B) TRANSFER TO HIGHWAY ACCOUNT OF

22 2012 APPROPRIATED AMOUNTS BASED ON

23 FUELS TAX RECEIPTS.—Amounts transferred 

24 on or before the date of the enactment of this 

25 paragraph to the Mass Transit Account in the 


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1 Highway Trust Fund for fiscal year 2012 are 

2 hereby transferred to the Highway Account of 

3 the Highway Trust Fund (as defined in para4 graph (5)(B)).’’. 

5 (b) RENAMING OF MASS TRANSIT ACCOUNT.— 

6 (1) IN GENERAL.—The text of subsection (e) of 

7 section 9503 of the Internal Revenue Code of 1986 

8 is amended by striking ‘‘Mass Transit Account’’ 

9 each place it appears and inserting ‘‘Alternative 

10 Transportation Account’’. 

11 (2) CONFORMING AMENDMENT.—The heading 

12 for subsection (e) of section 9503 of such Code is 

13 amended by striking ‘‘MASS TRANSIT ACCOUNT’’ 

14 and inserting ‘‘ALTERNATIVE TRANSPORTATION AC15 COUNT’’. 


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Union Calendar No. 276 

112TH CONGRESS 

2D SESSION H. R. 3864 

[Report No. 112–396, Part I] 

A BILL 

To amend the Internal Revenue Code of 1986 to 

and for other purposes. Fund, to provide revenues for highway programs, extend authorities relating to the Highway Trust 

FEBRUARY 9, 2012 

Reported from the Committee on Ways and Means 

FEBRUARY 9, 2012 

The Committee on Transportation and Infrastructure 

printed House on the State of the Union and ordered to be discharged; committed to the Committee of the Whole 


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