I

106TH CONGRESS

1ST SESSION H. R. 2060

To amend title 23, United States Code, and the Internal Revenue Code

of 1986 to make revenues from excise taxes imposed on fuel used in

trains available for projects for the elimination of hazards of railwayhighway crossings, and for other purposes.

IN THE HOUSE OF REPRESENTATIVES

JUNE 8, 1999

Mr. LIPINSKI (for himself and Mr. CRAMER) introduced the following bill;

which was referred to the Committee on Transportation and Infrastructure, and in addition to the Committee on Ways and Means, 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 title 23, United States Code, and the Internal

Revenue Code of 1986 to make revenues from excise

taxes imposed on fuel used in trains available for projects

for the elimination of hazards of railway-highway crossings, 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 ‘‘Railway Safety and

5 Funding Equity Act of 1999’’.
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1 SEC. 2. ELIMINATION OF HAZARDS OF RAILWAY-HIGHWAY

2 CROSSINGS.

3 Section 130(f) of title 23, United States Code, is

4 amended to read as follows:

5 ‘‘(f) ADDITIONAL FUNDING.—

6 ‘‘(1) USE OF REVENUES FROM EXCISE TAXES

7 ON FUEL USED IN TRAINS.—There is authorized to

8 be appropriated out of the Highway Trust Fund

9 (other than the Mass Transit Account) for each of

10 fiscal years 2000 through 2003 to carry out projects

11 for the elimination of hazards of railway-highway

12 crossings (including each of the projects described in

13 subsection (a)) and projects for the elimination of

14 hazards of railway-railway crossings an amount de15 termined by the Secretary of the Treasury to be

16 equivalent to the total of amounts received in the

17 Treasury in the previous fiscal year that are attrib18 utable to taxes imposed by section 4041 or 4081 of

19 the Internal Revenue Code of 1986 on fuel used in

20 a train.

21 ‘‘(2) APPORTIONMENT.—On October 1 of each

22 fiscal year, the Secretary, after deducting an amount

not to exceed 11 23 ⁄2 percent of the funds made avail24 able under paragraph (1) for the fiscal year to cover

25 the administrative expenses of the Secretary in car26 rying out this subsection, shall apportion the re-
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1 mainder of such funds among the several States in

2 the same ratio as funds are apportioned under sec3 tion 104(b)(3).

4 ‘‘(3) USE OF FUNDS FOR EDUCATION AND

5 AWARENESS CAMPAIGNS.—At least 5 percent of the

6 amounts made available to a State under this sub7 section in a fiscal year shall be expended on edu8 cation and awareness campaigns.

9 ‘‘(4) USE OF FUNDS FOR ELIMINATION OF HAZ10 ARDS OF RAILWAY-RAILWAY CROSSINGS.—At least

11 10 percent of the amounts made available to a State

12 under this subsection in a fiscal year shall be ex13 pended on projects for the elimination of hazards of

14 railway-railway crossings.

15 ‘‘(5) FEDERAL SHARE PAYABLE.—The Federal

16 share payable on account of any project financed

17 with funds made available under this subsection

18 shall be 80 percent of the cost of the project.’’.

19 (b) OBLIGATION CEILING.—Section 1102(b) of the

20 Transportation Equity Act for the 21st Century (23

21 U.S.C. 104 note) is amended—

22 (1) by striking ‘‘and’’ at the end of paragraph

23 (7);

24 (2) by striking the period at the end of para25 graph (8) and inserting ‘‘; and’’; and
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1 (3) by adding at the end the following:

2 ‘‘(9) under section 130(f) of title 23, United

3 States Code.’’.

4 SEC. 3. EXCISE TAXES ON FUEL USED IN TRAINS TRANS5 FERRED TO HIGHWAY TRUST FUND BEGIN6 NING ON OCTOBER 1, 1999.

7 (A) IN GENERAL.—Paragraph (4) of section 9503(b)

8 of the Internal Revenue Code of 1986 (relating to certain

9 taxes not transferred to Highway Trust Fund) is amended

10 by striking subparagraph (C) and by redesignating sub11 paragraphs (E) and (F) as subparagraphs (D) and (E),

12 respectively.

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

14 subsection (a) shall apply to taxes received in the Treasury

15 after September 30, 1999.

16 SEC. 4. EXCISE TAXES ON FUEL USED IN TRAINS TERMI17 NATED ON OCTOBER 1, 2004.

18 (a) DIESEL FUEL.—

19 (1) Clause (ii) of section 4041(a)(1)(C) of the

20 Internal Revenue Code of 1986 (relating to rate of

21 tax on trains) is amended by striking subclauses (I),

22 (II), and (III) and inserting the following new sub23 clauses:
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1 ‘‘(I) 4.3 cents per gallon after

2 October 31, 1998, and before October

3 1, 2004, and

4 ‘‘(II) zero after September 30,

5 2004.’’.

6 (2) Paragraph (3) of section 6427(l) of such

7 Code is amended by adding at the end the following

8 new sentence: ‘‘Subparagraph (B) shall not apply

9 after September 30, 2004.’’

10 (b) GASOLINE.—Paragraph (3) of section 6421(f) of

11 such Code is amended by adding at the end the following

12 flush sentence:

13 ‘‘Subparagraph (B) shall not apply after September

14 30, 2004.’’

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