I

103D CONGRESS

2D SESSION H. R. 3755

To amend the Internal Revenue Code of 1986 to provide that all highway

fuel tax revenues shall be deposited into the Highway Trust Fund and

that for a temporary period the increased deposits will be used for

the transportation needs of areas affected by disasters, and for other

purposes.

IN THE HOUSE OF REPRESENTATIVES

FEBRUARY 1, 1994

Mr. BAKER of California (for himself, Mr. DORNAN, and Mr. BOEHNER) introduced the following bill; which was referred jointly to the Committees on

Public Works and Transportation and Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to provide

that all highway fuel tax revenues shall be deposited

into the Highway Trust Fund and that for a temporary

period the increased deposits will be used for the transportation needs of areas affected by disasters, 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 ‘‘Transportation Emer5 gency Relief Act of 1994’’.
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1 SEC. 2. ADDITIONAL FUEL TAX REVENUES AVAILABLE FOR

2 TRANSPORTATION NEEDS OF AREAS AF3 FECTED BY DISASTERS.

4 (a) INCREASE IN DEPOSITS INTO HIGHWAY TRUST

5 FUND.—Paragraph (1) of section 9503(f) of the Internal

6 Revenue Code of 1986 (relating to Highway Trust Fund)

7 is amended by striking subparagraphs (A) and (B) and

8 inserting the following new subparagraphs:

9 ‘‘(A) in the case of gasoline and special

10 motor fuels, 18.3 cents per gallon, and

11 ‘‘(B) in the case of diesel fuel, 24.3 cents

12 per gallon.’’

13 (b) USE OF INCREASED DEPOSITS.—Subsection (c)

14 of section 9503 of such Code is amended by adding at

15 the end thereof the following new paragraph:

16 ‘‘(7) TRANSPORTATION NEEDS OF DISASTER

17 AREAS.—

18 ‘‘(A) IN GENERAL.—The additional

19 amounts transferred to the Highway Trust

20 Fund by reason of the amendments made by

21 section 2 of the Transportation Emergency Re22 lief Act of 1994 for periods before October 1,

23 1995, shall be appropriated to the emergency

24 fund authorized by section 125 of title 23,

25 United States Code.
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1 ‘‘(B) INCREASED DEPOSITS NOT TAKEN

2 INTO ACCOUNT FOR OTHER PURPOSES.—The

3 additional amounts referred to in subparagraph

4 (A) shall not be taken into account in determin5 ing the amount of any payment by the Sec6 retary under paragraph (4), (5), or (6).’’

7 (c) TECHNICAL AMENDMENT.—Subsection (f) of sec8 tion 9503 of such Code is amended by striking paragraph

9 (3) and by redesignating paragraph (4) as paragraph (3).

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

11 this section shall take effect on the date of the enactment

12 of this Act.

13 SEC. 3. EMERGENCY RELIEF.

14 (a) USE OF ADDITIONAL AMOUNTS.—Section 125 of

15 title 23, United States Code, is further amended by adding

16 at the end the following:

17 ‘‘(e) ADDITIONAL AMOUNTS.—Amounts appropriated

18 pursuant to section 9503(c)(7) of the Internal Revenue

19 Code of 1986 to the emergency fund authorized by this

20 section shall be available for expenditure by the Secretary

21 in accordance with the requirements of this section; except

22 that—

23 ‘‘(1) such amounts may only be obligated for

24 projects resulting from a natural disaster or cata-
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1 strophic failure in a State commencing after Sep2 tember 30, 1985, and before October 1, 1995;

3 ‘‘(2) such amounts may be obligated for repair

4 or reconstruction of transit facilities which the Sec5 retary finds to have suffered serious damage as the

6 result of a natural disaster or catastrophic failure in

7 a State;

8 ‘‘(3) such amounts may be obligated for

9 projects to retrofit bridges on Federal-aid highways

10 to reduce the vulnerability of such bridges to earth11 quakes;

12 ‘‘(4) such amounts shall not be subject to the

13 limitation established by subsection (a) on the total

14 amount authorized to be expended from the emer15 gency fund in a fiscal year; and

16 ‘‘(5) such amounts shall not be subject to the

17 limitation established by subsection (b) on obliga18 tions for projects under this section from any single

19 natural disaster or catastrophic failure in a State.’’

20 (b) TOTAL EXPENDITURES.—Section 125(a) of such

21 title is amended by inserting after ‘‘September 30, 1980,’’

22 the following: ‘‘and not more than $1,000,000,000 is au23 thorized to be expended in any one fiscal year commencing

24 after September 30, 1995,’’.

25 (c) EXPENDITURES FOR A SINGLE DISASTER.—
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1 (1) IN GENERAL.—Section 125(b) of such title

2 is amended by striking ‘‘$100,000,000’’ and insert3 ing ‘‘$1,000,000,000’’.

4 (2) EFFECTIVE DATE.—The amendment made

5 by paragraph (1) shall apply to any natural disaster

6 or catastrophic failure in a State commencing in a

7 fiscal year beginning after September 30, 1995.

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