I 

111TH CONGRESS 

1ST SESSION H. R. 2391 

To amend the Internal Revenue Code of 1986 to increase the amounts 

available in the Highway Trust Fund. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 13, 2009 

Mr. LEWIS of Georgia introduced the following bill; which was referred to the 

Committee on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to increase 

the amounts available in the Highway Trust Fund. 

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 ‘‘Highway Trust Fund 

5 Fairness Act of 2009’’. 

6 SEC. 2. INCREASE IN AMOUNTS AVAILABLE IN THE HIGH7 WAY TRUST FUND. 

8 (a) REPEAL OF TRANSFERS FROM HIGHWAY TRUST

9 FUND FOR REPAYMENTS AND CREDITS.— 


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

2 9503 of the Internal Revenue Code of 1986 is 

3 amended by striking paragraph (2) and by redesig4 nating paragraphs (3), (4), (5), and (6) as para5 graphs (2), (3), (4), and (5). 

6 (2) CONFORMING AMENDMENTS.— 

7 (A) Section 9502(a) of such Code is 

8 amended by striking ‘‘section 9503(c)(7)’’ and 

9 inserting ‘‘section 9503(c)(5)’’. 

10 (B) Section 9503(b)(4)(D) of such Code is 

11 amended by striking ‘‘paragraph (4)(D) or 

12 (5)(B)’’ and inserting ‘‘paragraph (3)(D) or 

13 (4)(B)’’. 

14 (C) Section 9503(c)(2) of such Code, as 

15 redesignated by paragraph (1), is amended by 

16 adding at the end of the following sentence: 

17 ‘‘The amounts payable from the Highway Trust 

18 Fund under the preceding sentence shall be de19 termined by taking into account only the por20 tion of the taxes which are deposited into the 

21 Highway Trust Fund.’’. 

22 (D) Section 9503(e)(5)(A) of such Code is 

23 amended by striking ‘‘paragraphs (2), (3), and 

24 (4)’’ and inserting ‘‘paragraphs (2) and (3)’’. 


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1 (E) Section 9504(a) of such Code is 

2 amended by striking ‘‘section 9503(c)(4), sec3 tion 9503(c)(5)’’ and inserting ‘‘section 

4 9503(c)(3), section 9503(c)(4)’’. 

5 (F) Section 9504(b)(2) of such Code is 

6 amended by striking ‘‘section 9503(c)(5)’’ and 

7 inserting ‘‘section 9503(c)(4)’’. 

8 (G) Section 9504(e) of such Code is 

9 amended by striking ‘‘section 9503(c)(4)’’ and 

10 inserting ‘‘section 9503(c)(3)’’. 

11 (3) EFFECTIVE DATE.—The amendments made 

12 by this subsection shall apply to amounts paid, and 

13 credits allowed with respect to fuel used, in calendar 

14 quarters beginning after the date of the enactment 

15 of this Act. 

16 (b) REPEAL OF PROVISION PROHIBITING THE CRED17 ITING OF INTEREST TO THE HIGHWAY TRUST FUND.— 

18 (1) IN GENERAL.—Paragraph (1) of section 

19 9503(f) of such Code is amended by striking sub20 paragraph (B). 

21 (2) CONFORMING AMENDMENTS.—Such para22 graph, as amended by paragraph (1), is further 

23 amended— 

24 (A) by striking ‘‘, and’’ at the end of sub25 paragraph (A) and inserting a period, and 


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1 (B) by striking ‘‘1998’’ in the matter pre2 ceding subparagraph (A) and all that follows 

3 through ‘‘the opening balance’’ and inserting 

4 ‘‘1998, the opening balance’’. 

5 (3) EFFECTIVE DATE.—The amendments made 

6 by this subsection shall take effect on the date of the 

7 enactment of this Act. 

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