I 

112TH CONGRESS 

2D SESSION H. R. 3864 

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 

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. 

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’’. 


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1 SEC. 2. EXTENSION OF TRUST FUND EXPENDITURE AU2 THORITY. 

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

4 Internal Revenue Code of 1986 is amended— 

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

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

7 1, 2016’’; and 

8 (2) by striking ‘‘Surface Transportation Exten9 sion Act of 2011, Part II’’ in subsections (c)(1) and 

10 (e)(3) and inserting ‘‘American Energy and Infra11 structure Jobs Act of 2012’’. 

12 (b) SPORT FISH RESTORATION AND BOATING TRUST

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

14 (1) by striking ‘‘Surface Transportation Exten15 sion Act of 2011, Part II’’ each place it appears in 

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

17 and Infrastructure Jobs Act of 2012’’; and 

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

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

20 (c) LEAKING UNDERGROUND STORAGE TANK TRUST

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

22 is amended by striking ‘‘April 1, 2012’’ and inserting ‘‘Oc23 tober 1, 2016’’. 

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

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


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

2 (a) IN GENERAL.— 

3 (1) Each of the following provisions of the In4 ternal Revenue Code of 1986 is amended by striking 

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

6 2018’’: 

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

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

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

10 (2) Each of the following provisions of such 

11 Code is amended by striking ‘‘April 1, 2012’’ and in12 serting ‘‘October 1, 2018’’: 

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

14 (B) Section 4051(c). 

15 (C) Section 4071(d). 

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

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

18 HEAVY VEHICLES.— 

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

20 4481 of such Code is amended by striking ‘‘2012’’ 

21 and inserting ‘‘2018’’. 

22 (2) TAXABLE PERIOD CONFORMED TO FISCAL

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

24 (A) by striking ‘‘any year’’ and all that fol25 lows in subsection (c)(4) and inserting ‘‘each 


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1 annual period beginning on October 1 which be2 gins before October 1, 2019.’’, and 

3 (B) by striking subsection (d). 

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

5 of such Code is amended— 

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

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

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

9 place it appears and inserting ‘‘September 30, 

10 2018’’; and 

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

12 ‘‘January 1, 2019’’. 

13 (d) EXTENSION OF CERTAIN EXEMPTIONS.—Sec14 tions 4221(a) and 4483(i) of such Code are each amended 

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

16 2018’’. 

17 (e) EXTENSION OF TRANSFERS OF CERTAIN

18 TAXES.— 

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

20 is amended— 

21 (A) in subsection (b)— 

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

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

24 and inserting ‘‘October 1, 2018’’; 


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

2 heading of paragraph (2) and inserting 

3 ‘‘OCTOBER 1, 2018’’; 

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

5 paragraph (2) and inserting ‘‘September 

6 30, 2018’’; and 

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

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

9 2019’’; and 

10 (B) in subsection (c)(2), by striking ‘‘Jan11 uary 1, 2013’’ and inserting ‘‘July 1, 2019’’. 

12 (2) MOTORBOAT AND SMALL-ENGINE FUEL TAX

13 TRANSFERS.— 

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

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

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

17 inserting ‘‘October 1, 2018’’. 

18 (B) CONFORMING AMENDMENTS TO LAND

19 AND WATER CONSERVATION FUND.—Section 

20 201(b) of the Land and Water Conservation 

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

22 amended— 

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

24 place it appears and inserting ‘‘October 1, 

25 2019’’; and 


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

2 inserting ‘‘October 1, 2018’’. 

3 (f) EFFECTIVE DATE.— 

4 (1) IN GENERAL.—Except as provided in para5 graph (2), the amendments made by this section 

6 shall take effect on April 1, 2012. 

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

8 made by subsection (b)(2) shall apply to periods be9 ginning after September 30, 2012. 

10 SEC. 4. REVENUES FROM CERTAIN DOMESTIC ENERGY 

11 LEASES APPROPRIATED TO HIGHWAY TRUST 

12 FUND. 

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

14 the Internal Revenue Code of 1986 is amended by insert15 ing after paragraph (2) the following new paragraph: 

16 ‘‘(3) REVENUES FROM CERTAIN DOMESTIC EN17 ERGY LEASES.—There are hereby appropriated to 

18 the Highway Trust Fund amounts equivalent to the 

19 net increase in Federal revenues from onshore and 

20 offshore domestic energy leasing and production gen21 erated by reason of the enactment of the Alaskan 

22 Energy for American Jobs Act, the PIONEERS 

23 Act, and the Energy Security and Transportation 

24 Jobs Act.’’. 


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

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

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

4 SEC. 5. ALTERNATIVE TRANSPORTATION ACCOUNT. 

5 (a) TERMINATION OF FUNDING FROM FUELS TAX

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

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

8 is amended to read as follows: 

9 ‘‘(2) APPROPRIATION.— 

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

11 Treasury not otherwise appropriated, there is 

12 hereby appropriated $40,000,000,000 to the Al13 ternative Transportation Account. Any amount 

14 appropriated under this paragraph shall remain 

15 available without fiscal year limitation. 

16 ‘‘(B) TRANSFER TO HIGHWAY ACCOUNT OF

17 2012 APPROPRIATED AMOUNTS BASED ON

18 FUELS TAX RECEIPTS.—Amounts transferred 

19 on or before the date of the enactment of this 

20 paragraph to the Mass Transit Account in the 

21 Highway Trust Fund for fiscal year 2012 are 

22 hereby transferred to the Highway Account of 

23 the Highway Trust Fund (as defined in para24 graph (5)(B)).’’. 

25 (b) RENAMING OF MASS TRANSIT ACCOUNT.— 


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

2 section 9503 of the Internal Revenue Code of 1986 

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

4 each place it appears and inserting ‘‘Alternative 

5 Transportation Account’’. 

6 (2) CONFORMING AMENDMENT.—The heading 

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

8 amended by striking ‘‘MASS TRANSIT ACCOUNT’’ 

9 and inserting ‘‘ALTERNATIVE TRANSPORTATION AC10 COUNT’’. 

Æ 


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