Transportation Empowerment Act

To authorize funds for Federal-aid highways, highway safety programs, and transit programs, and for other purposes. 1. Short title; table of contents (a) Short title This Act may be cited as the Transportation Empowerment Act (b) Table of contents The table of contents for this Act is as follows: Sec. 1. Short title; table of contents. Sec. 2. Findings and purposes. TITLE I—Highway funding Sec. 101. Authorization of appropriations. Sec. 102. Federalization and defederalization of projects. Sec. 103. Reporting requirements. Sec. 104. Funding limitation. Sec. 105. Reports; certification. TITLE II—Federal-aid highway program reforms Sec. 201. Definitions. Sec. 202. Federal-aid system. Sec. 203. Apportionment. Sec. 204. Additional deposits in Highway Trust Fund. Sec. 205. Project approval and oversight. Sec. 206. Standards. Sec. 207. Nationally significant freight and highway projects. Sec. 208. National highway performance program. Sec. 209. Federal share payable. Sec. 210. Emergency relief. Sec. 211. Transferability of Federal-aid highway funds. Sec. 212. Toll roads, bridges, tunnels, and ferries. Sec. 213. Railway-highway crossings. Sec. 214. Surface transportation block grant program. Sec. 215. Metropolitan transportation planning. Sec. 216. Control of junkyards. Sec. 217. Enforcement of requirements. Sec. 218. Public transportation. Sec. 219. Highway use tax evasion projects. Sec. 220. National bridge and tunnel inventory and inspection standards. Sec. 221. Carpool and vanpool projects. Sec. 222. Construction of ferry boats and ferry terminal facilities. Sec. 223. Highway safety improvement program. Sec. 224. Repeal of congestion mitigation and air quality improvement program. Sec. 225. National goals and performance measures. Sec. 226. National electric vehicle charging and hydrogen, propane, and natural gas fueling corridors. Sec. 227. Hazard elimination program. Sec. 228. National scenic byways program. Sec. 229. National highway freight program. Sec. 230. Recreational trails program. Sec. 231. Bicycle transportation and pedestrian walkways. Sec. 232. Alaska highway. Sec. 233. Conforming amendments. TITLE III—Highway Trust Fund and related taxes Subtitle A—Highway Trust Fund authority Sec. 301. Extension of Highway Trust Fund expenditure authority. Sec. 302. Termination of Mass Transit Account. Sec. 303. Transfer of unused COVID–19 appropriations to the Highway Trust Fund. Sec. 304. Termination of employee retention credit for employers subject to closure due to COVID–19. Sec. 305. Transfer of unused Coronavirus State and Local Fiscal Recovery Funds to the Highway Trust Fund. Subtitle B—Highway related taxes Sec. 311. Reduction in taxes on gasoline, diesel fuel, kerosene, and special fuels funding Highway Trust Fund. Sec. 312. Extension of highway-related taxes. 2. Findings and purposes (a) Findings Congress finds that— (1) the objective of the Federal highway program has been to facilitate the construction of a modern freeway system that promotes efficient interstate commerce by connecting all States; (2) the objective described in paragraph (1) has been attained, and the Interstate System connecting all States is near completion; (3) each State has the responsibility of providing an efficient transportation network for the residents of the State; (4) each State has the means to build and operate a network of transportation systems, including highways, that best serves the needs of the State; (5) each State is best capable of determining the needs of the State and acting on those needs; (6) the Federal role in highway transportation has, over time, usurped the role of the States by taxing motor fuels used in the States and then distributing the proceeds to the States based on the perceptions of the Federal Government on what is best for the States; (7) the Federal Government has used the Federal motor fuels tax revenues to force all States to take actions that are not necessarily appropriate for individual States; (8) the Federal distribution, review, and enforcement process wastes billions of dollars on unproductive activities; (9) Federal mandates that apply uniformly to all 50 States, regardless of the different circumstances of the States, cause the States to waste billions of hard-earned tax dollars on projects, programs, and activities that the States would not otherwise undertake; and (10) Congress has expressed a strong interest in reducing the role of the Federal Government by allowing each State to manage its own affairs. (b) Purposes The purposes of this Act are— (1) to provide a new policy blueprint to govern the Federal role in transportation once existing and prior financial obligations are met; (2) to return to the individual States maximum discretionary authority and fiscal responsibility for all elements of the national surface transportation systems that are not within the direct purview of the Federal Government; (3) to preserve Federal responsibility for the Dwight D. Eisenhower National System of Interstate and Defense Highways; (4) to preserve the responsibility of the Department of Transportation for— (A) design, construction, and preservation of transportation facilities on Federal public land; (B) national programs of transportation research and development and transportation safety; and (C) emergency assistance to the States in response to natural disasters; (5) to eliminate to the maximum extent practicable Federal obstacles to the ability of each State to apply innovative solutions to the financing, design, construction, operation, and preservation of Federal and State transportation facilities; and (6) with respect to transportation activities carried out by States, local governments, and the private sector, to encourage— (A) competition among States, local governments, and the private sector; and (B) innovation, energy efficiency, private sector participation, and productivity. I Highway funding 101. Authorization of appropriations (a) In general (1) Authorization of appropriations The following sums are authorized to be appropriated out of the Highway Trust Fund: (A) Federal-aid highway program For the national highway performance program under section 119 of title 23, United States Code, the surface transportation block grant program under section 133 of that title, the highway safety improvement program under section 148 of that title, and the national highway freight program under section 167 of that title $18,450,000,000 for each of fiscal years 2022 through 2026. (B) Emergency relief For emergency relief under section 125 of title 23, United States Code, $100,000,000 for each of fiscal years 2022 through 2026. (C) Federal lands programs (i) Federal lands transportation program For the Federal lands transportation program under section 203 of title 23, United States Code, $300,000,000 for each of fiscal years 2022 through 2026, of which— (I) $240,000,000 of the amount made available for each fiscal year shall be the amount for the National Park Service; and (II) $30,000,000 of the amount made available for each fiscal year shall be the amount for the United States Fish and Wildlife Service. (ii) Federal lands access program For the Federal lands access program under section 204 of title 23, United States Code, $250,000,000 for each of fiscal years 2022 through 2026. (b) Funding for highway research and development program (1) Authorization of appropriations There is authorized to be appropriated out of the Highway Trust Fund to carry out section 503(b) of title 23, United States Code, $115,000,000 for each of fiscal years 2022 through 2026. (2) Applicability of title 23, United States Code Funds authorized to be appropriated by paragraph (1) shall— (A) be available for obligation in the same manner as if those funds were apportioned under chapter 1 (B) remain available until expended and not be transferable. 102. Federalization and defederalization of projects Notwithstanding any other provision of law, beginning on October 1, 2021— (1) a highway construction or improvement project shall not be considered to be a Federal highway construction or improvement project unless and until a State expends Federal funds for the construction portion of the project; (2) a highway construction or improvement project shall not be considered to be a Federal highway construction or improvement project solely by reason of the expenditure of Federal funds by a State before the construction phase of the project to pay expenses relating to the project, including for any environmental document or design work required for the project; and (3) (A) a State may, after having used Federal funds to pay all or a portion of the costs of a highway construction or improvement project, reimburse the Federal Government in an amount equal to the amount of Federal funds so expended; and (B) after completion of a reimbursement described in subparagraph (A), a highway construction or improvement project described in that subparagraph shall no longer be considered to be a Federal highway construction or improvement project. 103. Reporting requirements No reporting requirement, other than a reporting requirement in effect as of the date of enactment of this Act, shall apply on or after October 1, 2021, to the use of Federal funds for highway projects by a public-private partnership. 104. Funding limitation Notwithstanding any other provision of law, if the Secretary of Transportation determines for any of fiscal years 2022 through 2026 that the aggregate amount required to carry out transportation programs and projects under this Act and the amendments made by this Act exceeds the estimated aggregate amount in the Highway Trust Fund available for those programs and projects for the fiscal year, each amount made available for that program or project shall be reduced by the pro rata percentage required to reduce the aggregate amount required to carry out those programs and projects to an amount equal to the amount available for those programs and projects in the Highway Trust Fund for the fiscal year. 105. Reports; certification (a) Report on existing obligations (1) In general The Director of the Office of Management and Budget (referred to in this section as the Director (2) Requirement In developing the plan under paragraph (1), the Director shall, to the maximum extent practicable, balance payments for new Federal-aid highway projects with continued payment of unpaid obligations described in paragraph (1). (b) Annual reports Not less frequently than annually, the Director shall submit to Congress a report that includes— (1) a description of the remaining balance of unpaid obligations under Federal-aid highway programs (as in effect before the date of enactment of this Act) incurred before the date of enactment of this Act; and (2) a status update on the progress made toward achieving the goals of the 5-year plan developed under subsection (a). (c) Certification On the date that the Director determines that there are no remaining unpaid obligations under Federal-aid highway programs (as in effect before the date of enactment of this Act) incurred before the date of enactment of this Act, the Director shall submit to Congress a certification that there are no such remaining unpaid obligations. II Federal-aid highway program reforms 201. Definitions Section 101(a) of title 23, United States Code, is amended— (1) by striking paragraph (6) and inserting the following: (6) Federal-aid highway The term Federal-aid highway ; (2) in paragraph (12), by striking section 103(c) section 103(b) (3) by striking paragraph (16); and (4) by redesignating paragraphs (17) through (34) as paragraphs (16) through (33), respectively. 202. Federal-aid system (a) In general Section 103(a) of title 23, United States Code, is amended by striking the National Highway System, which includes (b) Conforming amendments (1) Section 103 of title 23, United States Code, is amended— (A) by striking the section designation and heading and inserting the following: 103. Federal-aid system ; (B) by striking subsection (b); and (C) by redesignating subsection (c) as subsection (b). (2) Section 127(f) of title 23, United States Code, is amended by striking section 103(c)(4)(A) section 103(b)(4)(A) (3) The analysis for chapter 1 103. Federal-aid system. . 203. Apportionment Section 104 of title 23, United States Code, is amended— (1) in subsection (a)— (A) by striking paragraph (1) and inserting the following: (1) In general There is authorized to be appropriated from the Highway Trust Fund for each of fiscal years 2022 through 2026, to be made available to the Secretary for administrative expenses of the Federal Highway Administration, an amount equal to 1 percent of the amounts made available for programs under this title for the fiscal year. ; and (B) in paragraph (2)(B), by striking the Appalachian development highway system the portions of the Appalachian Development Highway System on the Interstate System (2) in subsection (b)— (A) in the matter preceding paragraph (1), by striking the congestion mitigation and air quality improvement program, the national highway freight program, and to carry out section 134 and the national highway freight program (B) in each of paragraphs (1), (2), and (3), by striking paragraphs (4), (5), and (6) paragraph (4) (C) by striking paragraph (4); (D) by redesignating paragraph (5) as paragraph (4); (E) in paragraph (4) (as so redesignated)— (i) by striking subparagraph (B) and inserting the following: (B) Total amount The total amount set aside for the national highway freight program for all States shall be 3.5 percent of the amounts made available for programs under this title for each of fiscal years 2022 through 2026. ; and (ii) by striking subparagraph (D); and (F) by striking paragraph (6); (3) in subsection (c)— (A) in paragraph (1)— (i) in the matter preceding subparagraph (A), by striking fiscal years 2016 through 2020 fiscal years 2022 through 2026 (ii) in subparagraph (A)— (I) by striking clause (i) and inserting the following: (i) the base apportionment; by ; and (II) in clause (ii)(I), by striking fiscal year 2015 fiscal year 2021 (iii) in subparagraph (B), by striking (other than the Mass Transit Account) (B) in paragraph (2)— (i) by striking fiscal years 2016 through 2020 fiscal years 2022 through 2026 (ii) by striking the congestion mitigation and air quality improvement program under section 149, the national highway freight program under section 167, and to carry out section 134 and the national highway freight program under section 167 (4) by striking subsections (d) and (h); (5) by redesignating subsections (e) through (g) as subsections (d) through (f), respectively; (6) by striking subsection (e) (as so redesignated) and inserting the following: (e) Transferability of funds (1) In general To the extent that a State determines that funds made available under this title to the State for a purpose are in excess of the needs of the State for that purpose, the State may transfer the excess funds to, and use the excess funds for, any surface transportation (including public transportation and rail) purpose in the State. (2) Enforcement If the Secretary determines that a State has transferred funds under paragraph (1) to a purpose that is not a surface transportation purpose as described in paragraph (1), the amount of the improperly transferred funds shall be deducted from any amount the State would otherwise receive from the Highway Trust Fund for the fiscal year that begins after the date of the determination. ; and (7) by striking subsection (i) and inserting the following: (g) Base apportionment defined In this section, the term base apportionment . 204. Additional deposits in Highway Trust Fund (a) In general Section 105 of title 23, United States Code, is repealed. (b) Clerical amendment The analysis for chapter 1 205. Project approval and oversight Section 106 of title 23, United States Code, is amended— (1) in subsection (c)— (A) by striking paragraphs (1) and (2) and inserting the following: (1) In general For any project under this title, the State may assume the responsibilities of the Secretary under this title for design, plans, specifications, estimates, contract awards, and inspections with respect to the project, unless the Secretary determines that the assumption is not appropriate. ; and (B) by redesignating paragraphs (3) and (4) as paragraphs (2) and (3), respectively; (2) in subsection (d), in the matter preceding paragraph (1), by striking this section, section 133, or section 149 this section or section 133 (3) in subsection (e)(2)— (A) in subparagraph (A), by striking the National Highway System the Interstate System (B) in subparagraph (B), by striking the National Highway System the Interstate System (4) in subsection (h)(3)(C), in the second sentence, by striking statewide and metropolitan planning requirements in sections 134 and 135 statewide planning requirements under section 135 206. Standards (a) In general Section 109 of title 23, United States Code, is amended— (1) by striking subsection (c); (2) by redesignating subsections (d) through (n) as subsections (c) through (m), respectively; (3) by striking subsection (o); (4) by redesignating subsections (p) through (r) as subsections (n) through (p), respectively; and (5) in subsection (n) (as so redesignated), in the matter preceding paragraph (1), by striking Notwithstanding subsections (b) and (c), the Secretary may approve a project for the National Highway System Notwithstanding subsection (b), the Secretary may approve a project for the Interstate System (b) Technical and conforming amendments Section 112 of title 23, United States Code, is amended— (1) in subsection (b)— (A) in paragraph (2)(F), by striking (F)(F) Subparagraphs (B), (C), (D), and (E) herein (F) Limitation Subparagraphs (B) through (E) ; and (B) in paragraph (4)(C)(iv)(II), by striking section 109(r) section 109(p) (2) in subsection (g)(2)(B), by striking section 109(e)(2) section 109(d)(2) 207. Nationally significant freight and highway projects Section 117 of title 23, United States Code, is amended— (1) by striking subsection (d) and inserting the following: (d) Eligible projects Except as provided in subsection (e), the Secretary may make a grant under this section only for a project that— (1) is— (A) a highway freight project carried out on the National Highway Freight Network established under section 167; (B) a highway or bridge project carried out on the Interstate System, including a project to add capacity to the Interstate System to improve mobility; or (C) a railway-highway grade crossing or grade separation project on the Interstate System; and (2) has eligible project costs that are reasonably anticipated to equal or exceed the lesser of— (A) $100,000,000; and (B) in the case of a project— (i) located in 1 State, 30 percent of the amount apportioned under this chapter to the State in the most recently completed fiscal year; or (ii) located in more than 1 State, 50 percent of the amount apportioned under this chapter to the participating State with the largest apportionment under this chapter in the most recently completed fiscal year. ; (2) in subsection (e)(1), by striking described in subsection (d)(1)(A) that do not satisfy the minimum threshold under subsection (d)(1)(B) described in subsection (d)(1) that do not satisfy the minimum threshold under subsection (d)(2) (3) by striking subsections (k) and (l); (4) by redesignating subsections (m) and (n) as subsections (k) and (l), respectively; and (5) in paragraph (1) of subsection (k) (as so redesignated)— (A) by striking subparagraph (B); and (B) in subparagraph (A)— (i) in the first sentence, by striking At least 60 days Not less than 60 days (ii) in the second sentence, by striking The notification (B) Inclusions Each notification under subparagraph (A) . 208. National highway performance program Section 119 of title 23, United States Code, is amended— (1) in subsection (b), by striking the National Highway System the Interstate System (2) in subsection (c), by striking the National Highway System, as defined in section 103 the Interstate System (3) in subsection (d)— (A) by striking the National Highway System the Interstate System (B) in paragraph (1)(B), by striking sections 134 and 135 section 135 (C) in paragraph (2)— (i) by striking subparagraphs (F) through (H); (ii) by redesignating subparagraphs (I) through (L) as subparagraphs (F) through (I), respectively; and (iii) by striking subparagraphs (M) through (P); (4) in subsection (e), by striking the National Highway System the Interstate System (5) in subsection (f)— (A) in the subsection heading, by striking and NHS (B) in paragraph (2)— (i) in the paragraph heading, by striking NHS Interstate System (ii) by striking the National Highway System the Interstate System (6) by striking subsections (g) through (i); and (7) by redesignating subsection (j) as subsection (g). 209. Federal share payable Section 120 of title 23, United States Code, is amended— (1) by striking subsection (b); (2) by redesignating subsections (c) through (f) as subsections (b) through (e), respectively; (3) in subsection (b) (as so redesignated)— (A) by striking paragraph (2); (B) by redesignating paragraph (3) as paragraph (2); and (C) in paragraph (2) (as so redesignated)— (i) in subparagraph (A), in the matter preceding clause (i), by striking paragraph (1), (2), (5)(D), or (6) of section 104(b) paragraph (1) or (2) of section 104(b) (ii) in subparagraph (C)(i), by striking paragraphs (1), (2), (5)(D), and (6) of section 104(b) paragraphs (1) and (2) of section 104(b) (4) in subsection (c) (as so redesignated), in the first sentence, by striking lands referred to in subsections (a) and (b) of this section land referred to in subsection (a) (5) in subsection (d) (as so redesignated), in the matter preceding paragraph (1)— (A) by striking , including the Interstate System, (B) by striking subsections (a) and (b) subsection (a) (6) by striking subsection (g); and (7) by redesignating subsections (h) through (k) as subsections (g) through (j), respectively. 210. Emergency relief Section 125 of title 23, United States Code, is amended— (1) in subsection (a), in the matter preceding paragraph (1), by striking highways, roads, and trails, highways on the Interstate System (2) in subsection (c)(1), by striking (other than the Mass Transit Account) (3) in subsection (d)— (A) in paragraph (3)(C), by inserting (as in effect on the day before the date of enactment of the Transportation Empowerment Act subsection (e)(1) (B) by striking paragraph (5); (4) by striking subsections (e) and (f); and (5) by redesignating subsection (g) as subsection (e). 211. Transferability of Federal-aid highway funds (a) In general Section 126 of title 23, United States Code, is repealed. (b) Clerical amendment The analysis for chapter 1 212. Toll roads, bridges, tunnels, and ferries (a) In general Section 129 of title 23, United States Code, is amended— (1) by striking subsections (b) and (c); (2) in subsection (a)— (A) by striking (a) Basic program (B) by redesignating paragraphs (1) through (10) as subsections (a) through (j), respectively, and indenting appropriately; (3) in subsection (a) (as so redesignated)— (A) by striking subparagraphs (B) and (F); (B) by redesignating subparagraphs (A), (C), (D), (E), (G), (H), and (I) as paragraphs (1) through (7), respectively, and indenting appropriately; (C) in paragraph (1) (as so redesignated), by inserting on the Interstate System tunnel (D) in paragraph (3) (as so redesignated), by inserting on the Interstate System tunnel (E) in paragraph (4) (as so redesignated), by inserting on the Interstate System tunnel (F) in paragraph (6) (as so redesignated), by inserting on the Interstate System tunnel (G) in paragraph (7), by striking this paragraph this subsection (4) in subsection (b) (as so redesignated)— (A) in the matter preceding subparagraph (A), by striking this subsection this section (B) by redesignating subparagraphs (A) and (B) as paragraphs (1) and (2), respectively, and indenting appropriately; (5) in subsection (c) (as so redesignated)— (A) by redesignating subparagraphs (A) through (C) as paragraphs (1) through (3), respectively, and indenting appropriately; (B) in paragraph (1) (as so redesignated), by redesignating clauses (i) through (v) as subparagraphs (A) through (E), respectively, and indenting appropriately; (C) in paragraph (2) (as so redesignated)— (i) by redesignating clauses (i) and (ii) as subparagraphs (A) and (B), respectively, and indenting appropriately; and (ii) in subparagraph (A) (as so redesignated), by striking subparagraph (A) paragraph (1) (D) in paragraph (3) (as so redesignated), by striking subparagraph (A) paragraph (1) (6) in subsection (d) (as so redesignated)— (A) by redesignating subparagraphs (A) and (B) as paragraphs (1) and (2), respectively, and indenting appropriately; and (B) in paragraph (2) (as so redesignated), by striking this paragraph this subsection (7) in subsection (e) (as so redesignated), by striking paragraph (1) subsection (a) (8) in subsection (f) (as so redesignated), by striking paragraph (3) subsection (c) (9) in subsection (g) (as so redesignated)— (A) by redesignating subparagraphs (A) through (I) as paragraphs (1) through (9), respectively, and indenting appropriately; (B) by striking this paragraph this subsection (C) in paragraph (1) (as so redesignated), by redesignating clauses (i) and (ii) as subparagraphs (A) and (B), respectively, and indenting appropriately; and (D) in paragraph (8) (as so redesignated), by redesignating clauses (i) and (ii) as subparagraphs (A) and (B), respectively, and indenting appropriately; and (10) in subsection (j) (as so redesignated)— (A) by redesignating subparagraphs (A) through (E) as paragraphs (1) through (5), respectively, and indenting appropriately; (B) in the matter preceding paragraph (1) (as so redesignated), by striking this subsection this section (C) in paragraph (2) (as so redesignated), by redesignating clauses (i) and (ii) as subparagraphs (A) and (B), respectively, and indenting appropriately; and (D) in paragraph (5) (as so redesignated), by striking this subsection this section (b) Conforming amendments (1) Section 165(c)(6)(A) of title 23, United States Code, is amended— (A) by striking clause (iii); and (B) by redesignating clauses (iv) through (vii) as clauses (iii) through (vi), respectively. (2) Section 166(c)(2) of title 23, United States Code, is amended by striking section 129(a)(3) section 129(c) (3) Section 9 of the International Bridge Act of 1972 ( 33 U.S.C. 535f section 129(a)(3) section 129(c) 213. Railway-highway crossings (a) In general Section 130 of title 23, United States Code, is repealed. (b) Conforming amendments (1) The analysis for chapter 1 (2) Section 409 of title 23, United States Code, is amended by striking sections 130, 144, and 148 sections 144 and 148 214. Surface transportation block grant program (a) In general Section 133 of title 23, United States Code, is amended— (1) in subsection (b)— (A) in paragraph (1)— (i) by striking subparagraphs (B), (C), and (E); (ii) by redesignating subparagraphs (D) and (F) as subparagraphs (B) and (C), respectively; (iii) in subparagraph (A), by inserting that are on the Interstate System title 40 (iv) in subparagraph (B) (as so redesignated)— (I) by inserting on the Interstate System improvements (II) by inserting and (v) in subparagraph (C) (as so redesignated), by inserting that are on the Interstate System (B) by striking paragraphs (3), (5), (6), (7), (11), (13), and (15); (C) by redesignating paragraphs (4), (8), (9), (10), (12), and (14) as paragraphs (3) through (8), respectively; (D) in paragraph (3) (as so redesignated), by striking and transit safety infrastructure improvements and programs, including railway-highway grade crossings safety infrastructure improvements and programs on the Interstate System (E) in paragraph (4) (as so redesignated), by striking the National Highway System and a performance-based management program for other public roads the Interstate System (F) in paragraph (5) (as so redesignated), by inserting on the Interstate System (G) in paragraph (6) (as so redesignated), by inserting with respect to the Interstate System (H) in paragraph (7) (as so redesignated), by inserting on the Interstate System (I) in paragraph (8) (as so redesignated), by striking and chapter 53 (2) by striking subsection (c) and inserting the following: (c) Location of projects A project under this section may only be carried out on a road on the Interstate System. ; (3) in subsection (d)— (A) in paragraph (1)— (i) in the matter preceding subparagraph (A), by striking (after the reservation of funds under subsection (h)) (ii) in subparagraph (A), in the matter preceding clause (i), by striking paragraph (6) paragraph (5) (B) by striking paragraph (2); (C) by redesignating paragraphs (3) through (6) as paragraphs (2) through (5), respectively; (D) in paragraph (4) (as so redesignated), by striking sections 134 and 135 section 135 (E) in paragraph (5) (as so redesignated), by striking is is 55 percent for each of fiscal years 2022 through 2026. (4) in subsection (e)(1), in the matter preceding subparagraph (A), by striking fiscal years 2016 through 2020 fiscal years 2022 through 2026 (5) by striking subsections (f) through (i). (b) Conforming amendment Section 165(c)(7) of title 23, United States Code, is amended by striking paragraphs (1) through (4) of section 133(c) and section 133(b)(12) section 133(b)(7) 215. Metropolitan transportation planning (a) In general Section 134 of title 23, United States Code, is repealed. (b) Conforming amendments (1) The analysis for chapter 1 (2) Section 2864(f)(2) of title 10, United States Code, is amended by inserting (as in effect on the day before the date of enactment of the Transportation Empowerment Act title 23 (3) Section 108(d)(5)(A) of title 23, United States Code, is amended by striking sections 134 and 135 section 135 (4) Section 135 of title 23, United States Code, is amended— (A) in subsection (a)— (i) in paragraph (1), by striking Subject to section 134, to accomplish the objectives stated in section 134(a) To accomplish the objectives stated in section 134(a) (as in effect on the day before the date of enactment of the Transportation Empowerment Act (ii) in paragraph (3), by inserting (as in effect on the day before the date of enactment of the Transportation Empowerment Act section 134(a) (B) in subsection (b)(1), by striking with the transportation planning activities carried out under section 134 for metropolitan areas of the State and (C) in subsection (f)— (i) in paragraph (2)— (I) by striking subparagraph (A); and (II) by redesignating subparagraphs (B), (C), and (D) as subparagraphs (A), (B), and (C), respectively; (ii) by striking paragraph (4); (iii) in paragraph (6), by striking paragraph (5) paragraph (4) (iv) by redesignating paragraphs (5) through (9) as paragraphs (4) through (8), respectively; (D) in subsection (g)— (i) in paragraph (2)— (I) by striking subparagraph (A); and (II) by redesignating subparagraphs (B) and (C) as subparagraphs (A) and (B), respectively; (ii) in paragraph (3), by striking ,, (iii) in paragraph (6)(B), by striking 5310, 5311, 5316, and 5317 5310 and 5311 (iv) in paragraph (8), by striking and section 134 (E) in subsection (i), by striking apportioned under paragraphs (5)(D) and (6) of section 104(b) of this title and (F) in subsection (j), by striking and section 134 (G) by adding at the end the following: (n) Definitions In this section, the definitions under section 134(b) (as in effect on the day before the date of enactment of the Transportation Empowerment Act . (5) Section 137 of title 23, United States Code, is amended— (A) by striking subsection (e); and (B) by redesignating subsections (f) and (g) as subsections (e) and (f), respectively. (6) Section 166 of title 23, United States Code, is amended by striking subsection (g). (7) Section 168(a)(3) of title 23, United States Code, is amended by striking metropolitan or statewide transportation planning under section 134 or 135, respectively statewide transportation planning under section 135 (8) Section 201(c)(1) of title 23, United States Code, is amended by striking sections 134 and 135 section 135 (9) Section 327(a)(2)(B)(iv)(I) of title 23, United States Code, is amended by striking 134 or (10) Section 505 of title 23, United States Code, is amended— (A) in subsection (a)(2)— (i) by striking metropolitan and (ii) by striking sections 134 and 135 section 135 (B) in subsection (b)(2), by striking sections 134 and 135 section 135 (11) Section 602(a)(3) of title 23, United States Code, is amended by striking sections 134 and 135 section 135 (12) Section 174 of the Clean Air Act ( 42 U.S.C. 7504 (A) in the fourth sentence of subsection (a), by striking the metropolitan planning organization designated to conduct the continuing, cooperative and comprehensive transportation planning process for the area under section 134 of title 23, United States Code, (B) by striking subsection (b); and (C) by redesignating subsection (c) as subsection (b). (13) Section 176(c) of the Clean Air Act ( 42 U.S.C. 7506(c) (A) in paragraph (1), in the matter preceding subparagraph (A), by striking the second sentence; (B) in paragraph (7)(A), in the matter preceding clause (i), by striking section 134(i) of title 23, United States Code, or (C) in paragraph (9)— (i) by striking section 134(i) of title 23, United States Code, or (ii) by striking under section 134(j) of such title 23 or (14) Section 182(c)(5) of the Clean Air Act ( 42 U.S.C. 7511a(c)(5) (A) by striking (A) Beginning Beginning (B) in the last sentence by striking and with the requirements of section 174(b) (15) Section 5304(i) of title 49, United States Code, is amended— (A) by striking sections 134 and 135 section 135 (B) by striking this this this 216. Control of junkyards Section 136 of title 23, United States Code, is amended— (1) in subsection (a), by striking and the primary system (2) in subsection (b), in the first sentence— (A) by striking and the primary system (B) by striking paragraphs (1) through (6) of section 104(b) paragraphs (1) through (4) of section 104(b) (3) in subsection (g), by striking and the primary system (4) in subsection (k), by striking interstate and primary systems Interstate System (5) by striking subsection (n). 217. Enforcement of requirements Section 141 of title 23, United States Code, is amended— (1) in subsection (a), in the first sentence, by striking the Federal-aid primary system, the Federal-aid urban system, and the Federal-aid secondary system, including the Interstate System the Interstate System (2) in subsection (b)(2), by striking paragraphs (1) through (6) of section 104(b) paragraphs (1) through (4) of section 104(b) 218. Public transportation (a) In general Section 142 of title 23, United States Code, is amended— (1) in subsection (a)— (A) by striking paragraph (2); (B) in the second sentence, by striking If fees (2) Rate If fees ; and (C) by striking (a)(1) To encourage (a) Construction of facilities (1) In general To encourage ; (2) by striking subsections (d), (g), (h), and (i); (3) by redesignating subsections (e) and (f) as subsections (d) and (e), respectively; and (4) in subsection (d) (as so redesignated)— (A) by striking of this section (B) by striking paragraph (2); and (C) by redesignating paragraph (3) as paragraph (2). (b) Conforming amendment Section 156(a) of title 23, United States Code, is amended by striking section 142(f) section 142(e) 219. Highway use tax evasion projects Section 143(b)(2)(A) of title 23, United States Code, is amended by striking each of fiscal years 2016 through 2020 each of fiscal years 2022 through 2026 220. National bridge and tunnel inventory and inspection standards Section 144 of title 23, United States Code, is amended— (1) in subsection (a)(2)— (A) in subparagraph (A), by striking highway bridges and tunnels of the United States bridges on the Interstate System (B) in subparagraph (B), by striking highway bridges and tunnels bridges on the Interstate System (C) in subparagraph (E), by striking National Highway System bridges and bridges on all public roads bridges on the Interstate System (2) in subsection (b)— (A) in paragraph (1), by striking all highway bridges on public roads, on and off Federal-aid highways, all bridges on the Interstate System, (B) in paragraph (2), by striking all tunnels on public roads, on and off Federal-aid highways, all tunnels on the Interstate System, (3) in subsection (d)— (A) by striking paragraphs (2) and (4); and (B) by redesignating paragraph (3) as paragraph (2); (4) in subsection (e)(1), by inserting on the Interstate System any bridge (5) in subsection (f)(1), in the matter preceding subparagraph (A), by inserting on the Interstate System any bridge (6) in subsection (g)— (A) in paragraph (1), by inserting on the Interstate System any bridge (B) in paragraph (3), by striking bridges on and off Federal-aid highways bridges on the Interstate System (7) in subsection (h)— (A) in paragraph (1)(A), by striking highway bridges and tunnels bridges and tunnels on the Interstate System (B) in paragraph (2), by striking highway Interstate System (C) in paragraph (3)(B)(i), by striking highway bridges Interstate System bridges (8) in subsection (i)(1), by striking highway bridge Interstate System bridge (9) in subsection (j)— (A) in paragraph (3)(B), by striking a transportation improvement program under section 134(j) or a statewide transportation improvement program under section 135, as applicable a statewide transportation improvement program under section 135 (B) in paragraph (4)(A), by striking sections 134 and 135 section 135 221. Carpool and vanpool projects (a) In general Section 146 of title 23, United States Code, is repealed. (b) Clerical amendment The analysis for chapter 1 222. Construction of ferry boats and ferry terminal facilities (a) In general Section 147 of title 23, United States Code, is repealed. (b) Clerical amendment The analysis for chapter 1 223. Highway safety improvement program Section 148 of title 23, United States Code, is amended— (1) in subsection (a)— (A) in paragraph (1), by striking roadway functionally classified as a rural major or minor collector or a rural local road road on the Interstate System (B) in paragraph (2), by striking all public roads all roads on the Interstate System (C) in paragraph (4)— (i) in subparagraph (A), in the matter preceding clause (i), by striking on a public road on the Interstate System (ii) in subparagraph (B)— (I) in clause (iii), by striking , if the rumble strips or other warning devices do not adversely affect the safety or mobility of bicyclists and pedestrians, including persons with disabilities (II) by striking clauses (v), (xviii), (xix), (xxiii), (xxvi), (xxvii), and (xxviii); (III) by redesignating clauses (vi) through (xvii), (xx) through (xxii), (xxiv), and (xxv) as clauses (v) through (xxi), respectively; and (IV) in clause (xix) (as so redesignated), by inserting on the Interstate System improvements (D) in paragraph (9)(A), by striking a public road the Interstate System (E) in paragraph (11)(D), by striking all public roads, including non-State-owned public roads and roads on tribal land all roads on the Interstate System, including non-State owned roads on the Interstate System and roads on the Interstate System on tribal land (2) in subsection (b)(2), by striking all public roads, including non-State-owned public roads and roads on tribal land all roads on the Interstate System, including non-State owned roads on the Interstate System and roads on the Interstate System on tribal land (3) in subsection (c)(2)— (A) in subparagraph (A)(i), by striking all public roads, including non-State-owned public roads and roads on tribal land in the State all roads on the Interstate System, including non-State owned roads on the Interstate System and roads on the Interstate System on tribal land in the State (B) in subparagraph (B)(iii), by striking all public roads all roads on the Interstate System (C) in subparagraph (C)(i), by striking all public roads all roads on the Interstate System (D) in subparagraph (D)— (i) in clause (ii), by striking all public roads, including public non-State-owned roads and roads on tribal land all roads on the Interstate System, including non-State owned roads on the Interstate System and roads on the Interstate System on tribal land (ii) in clause (iii), by striking all public roads all roads on the Interstate System (iii) in clause (v), by striking all public roads in the State all roads on the Interstate System in the State (4) in subsection (d)(1)(B)— (A) in clause (iv), by striking rural roads, including all public roads, roads on the Interstate System in rural areas (B) in clause (viii), by striking all public roads, including non-State-owned public roads and roads on tribal land all roads on the Interstate System, including non-State owned roads on the Interstate System and roads on the Interstate System on tribal land (5) in subsection (e)(1)— (A) in subparagraph (A), by striking on any public road or publicly owned bicycle or pedestrian pathway or trail on any road on the Interstate System (B) in subparagraph (C), by striking a public road a road on the Interstate System (6) in subsection (f)(1)(B), by striking all public roads all roads on the Interstate System (7) in subsection (h)(1)(C), by striking all public roads all roads on the Interstate System (8) in subsection (i)(2)(D), by striking safety safety safety (9) in subsection (j), by striking sections 120 and 130 section 120 (10) by striking subsection (k). 224. Repeal of congestion mitigation and air quality improvement program (a) In general Section 149 of title 23, United States Code, is repealed. (b) Conforming amendments (1) The analysis for chapter 1 (2) Section 322(h)(3) of title 23, United States Code, is amended by striking and the congestion mitigation and air quality improvement program under section 149 (3) Section 505(a)(3) of title 23, United States Code, is amended by striking 149, 225. National goals and performance measures Section 150 of title 23, United States Code, is amended— (1) in subsection (b)— (A) in paragraph (1), by striking all public roads all roads on the Interstate System (B) in paragraph (3), by striking National Highway System Interstate System (2) in subsection (c)— (A) in paragraph (3)(A)(ii), by striking subclauses (II) through (V) and inserting the following: (II) the condition of bridges on the Interstate System; and (III) the performance of the Interstate System; ; (B) by striking paragraph (5); and (C) by redesignating paragraph (6) as paragraph (5); (3) in subsection (d)(1), by striking (5), and (6) and (5) (4) in subsection (e), by striking National Highway System Interstate System 226. National electric vehicle charging and hydrogen, propane, and natural gas fueling corridors Section 151(a) of title 23, United States Code, is amended by striking major national highways the Interstate System 227. Hazard elimination program (a) In general Section 152 of title 23, United States Code, is repealed. (b) Clerical amendment The analysis for chapter 1 228. National scenic byways program Section 162(a)(2) of title 23, United States Code, is amended by inserting , subject to the condition that the road is a road on the Interstate System 229. National highway freight program Section 167 of title 23, United States Code, is amended— (1) in subsection (d)(2)— (A) in subparagraph (A), by striking subparagraph (E) subparagraphs (E) and (F) (B) by adding at the end the following: (F) Requirement In redesignating the primary highway freight system under subparagraph (A), the Administrator shall ensure that all roads on the primary highway freight system are roads on the Interstate System. ; (2) in subsection (e)(1), in the matter preceding subparagraph (A)— (A) by striking a public road a road on the Interstate System (B) by striking the public road the road (3) in subsection (f), by striking public road road on the Interstate System (4) in subsection (i)— (A) by striking section 104(b)(5) section 104(b)(4) (B) in paragraph (5)— (i) by striking subparagraph (B); (ii) by redesignating subparagraph (C) as subparagraph (B); and (iii) in subparagraph (C) (as so redesignated)— (I) by striking clauses (vi), (xi), (xiv), (xviii), (xxii), and (xxiii); and (II) by redesignating clauses (vii) through (x), (xii) and (xiii), (xv) through (xvii), and (xix) through (xxi) as clauses (vi) through (xvii), respectively; (C) in paragraph (6)— (i) in the matter preceding subparagraph (A), by striking for the necessary costs for the necessary costs (ii) by redesignating clauses (i) through (iii) as subparagraphs (A) through (C), respectively, and indenting appropriately; and (D) in paragraph (7), by striking sections 134 and 135 section 135 (5) in subsection (k)(1)(A)(ii), by striking ports-of ports of (6) by striking subsection (l). 230. Recreational trails program (a) In general Section 206 of title 23, United States Code, is repealed. (b) Conforming amendments (1) Section 325 of title 23, United States Code, is amended— (A) by striking subsection (d); and (B) by redesignating subsection (e) as subsection (d). (2) The analysis for chapter 2 231. Bicycle transportation and pedestrian walkways (a) In general Section 217 of title 23, United States Code, is repealed. (b) Conforming amendments (1) Section 1524(a) of MAP–21 ( 23 U.S.C. 206 Public Law 112–141 sections 162, 206, 213, and 217 section 162 (2) The analysis for chapter 2 232. Alaska highway (a) In general Section 218 of title 23, United States Code, is repealed. (b) Clerical amendment The analysis for chapter 2 233. Conforming amendments (a) Control of outdoor advertising Section 131(t) of title 23, United States Code, is amended by striking , and any highway which is not on such system but which is on the National Highway System (b) Elimination of Mass Transit Account (1) Section 102(b) of title 23, United States Code, is amended in the first sentence by striking (other than the Mass Transit Account) (2) Section 118(a) of title 23, United States Code, is amended by striking (other than the Mass Transit Account) (3) Section 156(a) of title 23, United States Code, is amended by striking (other than the Mass Transit Account) (4) Section 321 of title 23, United States Code, is amended by striking (other than the Mass Transit Account) (5) Section 323(b)(1) of title 23, United States Code, is amended in the matter preceding subparagraph (A) by striking (other than the Mass Transit Account) (6) Section 521(b)(10) of title 49, United States Code, is amended by striking (other than the Mass Transit Account) (7) Section 6308 of title 49, United States Code, is amended by striking (other than the Mass Transit Account) (8) Section 31104(g) of title 49, United States Code, is amended by striking (other than the Mass Transit Account) (9) Section 31110(d) of title 49, United States Code, is amended by striking (other than the Mass Transit Account) (10) Section 31138(d)(5) of title 49, United States Code, is amended by striking (other than the Mass Transit Account) (11) Section 31139(g)(5) of title 49, United States Code, is amended by striking (other than the Mass Transit Account) (c) National Highway System repeal Section 111(d)(1) of title 23, United States Code, is amended in the first sentence by striking the National Highway System the Interstate System III Highway Trust Fund and related taxes A Highway Trust Fund authority 301. Extension of Highway Trust Fund expenditure authority (a) Highway Trust Fund Section 9503 (1) by striking October 1, 2021 October 1, 2026 (2) by striking Continuing Appropriations Act, 2021 and Other Extensions Act Transportation Empowerment Act (b) Sport Fish Restoration and Boating Trust Fund Section 9504 of such Code is amended— (1) by striking Continuing Appropriations Act, 2021 and Other Extensions Act Transportation Empowerment Act (2) by striking October 1, 2021 October 1, 2026 (c) Leaking Underground Storage Tank Trust Fund Section 9508(e)(2) of such Code is amended by striking October 1, 2021 October 1, 2026 302. Termination of Mass Transit Account Section 9503(e) (1) in the first sentence of paragraph (2), by inserting , and before October 1, 2021 March 31, 1983 (2) by adding at the end the following: (6) Transfer to Highway Account On the date on which Director of the Office of Management and Budget submits the certification under section 105(c) of the Transportation Empowerment Act . 303. Transfer of unused COVID–19 appropriations to the Highway Trust Fund (a) Economic injury disaster loan subsidy (1) Rescission Of the unobligated balances from amounts made available under the heading Small Business Administration—Disaster Loans Program Account Public Law 116–139 (2) Designation The amount transferred pursuant to paragraph (1) that was previously designated by the Congress as an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985 is designated by the Congress as an emergency requirement pursuant to section 4112(a) of H. Con. Res. 71 (115th Congress), the concurrent resolution on the budget for fiscal year 2018, and to section 251(b) of the Balanced Budget and Emergency Deficit Control Act of 1985. (b) Targeted EIDL advance (1) Of the unobligated balances from amounts made available under the heading Small Business Administration—Targeted EIDL Advance Public Law 116–260 (2) The unobligated balances from amounts made available in section 5002(b) of the American Rescue Plan Act of 2021 ( Public Law 117–2 (c) Economic stabilization program Of the unobligated balances from amounts made available in section 4027(a) of the Coronavirus Aid, Relief, and Economic Security Act ( 15 U.S.C. 9601 (d) Business loans program account (1) Of the unobligated balances from amounts made available under the heading Small Business Administration—Business Loans Program Account, CARES Act Public Law 116–136 Public Law 116–139 Public Law 116–260 15 U.S.C. 636(a) (2) Of the unobligated balances from amounts made available under the heading Small Business Administration—Business Loans Program Account Public Law 116–260 (e) Pandemic relief for aviation workers, Coronavirus Aid, Relief, and Economic Security Act (CARES Act) Of the unobligated balances from amounts made available in section 4120 of the Coronavirus Aid, Relief, and Economic Security Act ( 15 U.S.C. 9080 (f) Education stabilization fund (1) Rescission Of the unobligated balances from amounts made available under the heading Education Stabilization Fund Public Law 116–136 Public Law 116–260 Public Law 116–136 Public Law 116–260 (2) Designation The amount transferred pursuant to paragraph (1) that was previously designated by the Congress as an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985 is designated by the Congress as an emergency requirement pursuant to section 4112(a) of H. Con. Res. 71 (115th Congress), the concurrent resolution on the budget for fiscal year 2018, and to section 251(b) of the Balanced Budget and Emergency Deficit Control Act of 1985. (g) Small business administration, salaries and expenses (1) Rescission Of the unobligated balances from amounts made available under the heading Small Business Administration—Salaries and Expenses Public Law 116–136 Public Law 116–139 Public Law 116–260 (2) Designation The amount transferred pursuant to paragraph (1) that was previously designated by the Congress as an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985 is designated by the Congress as an emergency requirement pursuant to section 4112(a) of H. Con. Res. 71 (115th Congress), the concurrent resolution on the budget for fiscal year 2018, and to section 251(b) of the Balanced Budget and Emergency Deficit Control Act of 1985. (h) Pandemic relief for aviation workers Of the unobligated balances from amounts made available in section 411 of subtitle A of title IV of division N of the Consolidated Appropriations Act, 2021 ( 15 U.S.C. 9101 (i) Conforming amendment Section 9503(f) (11) Transfer of unused COVID–19 appropriations There is hereby transferred to the Highway Trust Fund the amounts described in subsections (a) through (h) of section 303 of the Transportation Empowerment Act. . 304. Termination of employee retention credit for employers subject to closure due to COVID–19 (a) Termination of credit (1) In general Section 3134 (A) in subsection (c)(5)— (i) in subparagraph (A), by adding and (ii) in subparagraph (B), by striking , and (iii) by striking subparagraph (C), and (B) in subsection (n), by striking January 1, 2022 October 1, 2021 (or, in the case of wages paid by an eligible employer which is a recovery startup business, January 1, 2022) (2) Effective date The amendments made by this subsection shall apply to calendar quarters beginning after September 30, 2021. (b) Transfers of savings to the highway trust fund Section 9503(f) (12) Savings from termination of employee retention credit for employers subject to closure due to COVID–19 There are hereby appropriated to the Highway Trust Fund amounts equivalent to savings achieved as a result of the amendments made by section 304 of the Transportation Empowerment Act, as estimated by the Secretary. . 305. Transfer of unused Coronavirus State and Local Fiscal Recovery Funds to the Highway Trust Fund (a) Transfer of funds (1) In general Of the unobligated balances of the amounts appropriated under sections 602(a) and 603(a) of the Social Security Act ( 42 U.S.C. 802(a) (2) Apportionment In carrying out paragraph (1), the Secretary of the Treasury shall transfer the funds specified in such paragraph from the unobligated balances of the amounts appropriated under sections 602(a)(1) and 603(a) of such Act in equal proportion to the greatest extent practicable. (b) Conforming amendments (1) Coronavirus state fiscal recovery fund Section 602(b)(4) of the Social Security Act ( 42 U.S.C. 802(b)(4) (4) Adjustment authority The amounts otherwise determined for allocation and payment under paragraphs (1), (2), and (3)— (A) shall be adjusted by the Secretary on a pro rata basis to the extent necessary to carry out the transfer of funds required under section 305(a) of the Transportation Empowerment Act; and (B) may be adjusted by the Secretary on a pro rata basis to the extent necessary to ensure that all available funds are allocated to States, territories, and Tribal governments in accordance with the requirements specified in each such paragraph (as applicable). . (2) Coronavirus local fiscal recovery fund Section 603(b)(5) of the Social Security Act ( 42 U.S.C. 803(b)(5) (5) Adjustment authority The amounts otherwise determined for allocation and payment under paragraphs (1), (2), and (3)— (A) shall be adjusted by the Secretary on a pro rata basis to the extent necessary to carry out the transfer of funds required under section 305(a) of the Transportation Empowerment Act; and (B) may be adjusted by the Secretary on a pro rata basis to the extent necessary to ensure that all available funds are distributed to metropolitan cities, counties, and States in accordance with the requirements specified in each paragraph (as applicable) and the certification requirement specified in subsection (d). . (c) Conforming amendment Section 9503(f) (13) Transfer of unused COVID–19 appropriations There is hereby transferred to the Highway Trust Fund the amounts described in section 305(a) of the Transportation Empowerment Act. . B Highway related taxes 311. Reduction in taxes on gasoline, diesel fuel, kerosene, and special fuels funding Highway Trust Fund (a) Reduction in tax rate (1) In general Section 4081(a)(2)(A) (A) in clause (i), by striking 18.3 cents 7 cents (B) in clause (iii), by striking 24.3 cents 8.3 cents (2) Conforming amendments (A) Section 4081(a)(2)(D) of such Code is amended— (i) by striking 19.7 cents 6.7 cents (ii) by striking 24.3 cents 8.3 cents (B) Section 6427(b)(2)(A) of such Code is amended by striking 7.4 cents 2.5 cents (b) Additional conforming amendments (1) Section 4041(a)(1)(C)(iii)(I) 7.3 cents per gallon (4.3 cents per gallon after 1.5 cents per gallon (zero cents per gallon after (2) Section 4041(a)(2)(B)(ii) of such Code is amended by striking 18.3 cents 7 cents (3) Clauses (iii) and (iv) of section 4041(a)(2)(B) of such Code are each amended by striking 24.3 cents 8.3 cents (4) Section 4041(a)(3)(A) of such Code is amended by striking 18.3 cents 7 cents (5) Section 4041(m)(1) of such Code is amended— (A) in subparagraph (A)(i), by striking 9.15 cents 3.1 cents (B) in subparagraph (A)(ii), by striking 11.3 cents 3.9 cents (C) in subparagraph (B), by striking all after 2022 , zero cents per gallon. (6) Section 4081(d)(1) of such Code is amended by striking 4.3 cents per gallon zero cents per gallon (c) Floor stock refunds (1) In general If— (A) before the applicable date, tax has been imposed under section 4081 (B) on such date such liquid is held by a dealer and has not been used and is intended for sale, there shall be credited or refunded (without interest) to the person who paid such tax (in this subsection referred to as the taxpayer (2) Time for filing claims No credit or refund shall be allowed or made under this subsection unless— (A) claim therefor is filed with the Secretary of the Treasury before the date that is 6 months after the applicable date, and (B) in any case where liquid is held by a dealer (other than the taxpayer) on the applicable date— (i) the dealer submits a request for refund or credit to the taxpayer before the date that is 3 months after the applicable date, and (ii) the taxpayer has repaid or agreed to repay the amount so claimed to such dealer or has obtained the written consent of such dealer to the allowance of the credit or the making of the refund. (3) Exception for fuel held in retail stocks No credit or refund shall be allowed under this subsection with respect to any liquid in retail stocks held at the place where intended to be sold at retail. (4) Definitions For purposes of this subsection— (A) Applicable date The term applicable date (B) Other terms The terms dealer held by a dealer dealer (5) Certain rules to apply Rules similar to the rules of subsections (b) and (c) of section 6412 and sections 6206 and 6675 of such Code shall apply for purposes of this subsection. (d) Effective dates (1) In general Except as provided in paragraphs (2), the amendments made by this section shall apply to fuel removed on or after the first day of the first calendar quarter beginning after the date of the enactment of this Act. (2) Certain conforming amendments The amendments made by paragraphs (1), (2), (3), (4), and (5) of subsection (b) shall apply to fuel sold or used after the first day of the first calendar quarter beginning after the date of the enactment of this Act. 312. Extension of highway-related taxes (a) In general (1) Each of the following provisions of the Internal Revenue Code of 1986 is amended by striking September 30, 2022 September 30, 2027 (A) Section 4041(a)(1)(C)(iii)(I). (B) Section 4041(m)(1)(B). (C) Section 4081(d)(1). (2) Each of the following provisions of such Code is amended by striking October 1, 2022 October 1, 2027 (A) Section 4041(m)(1)(A). (B) Section 4051(c). (C) Section 4071(d). (D) Section 4081(d)(3). (b) Extension of tax, etc., on use of certain heavy vehicles Each of the following provisions of the Internal Revenue Code of 1986 is amended by striking 2023 2028 (1) Section 4481(f). (2) Subsections (c)(4) and (d) of section 4482. (c) Floor stocks refunds Section 6412(a)(1) (1) by striking October 1, 2022 October 1, 2027 (2) by striking March 31, 2023 March 31, 2027 (3) by striking January 1, 2023 January 1, 2028 (d) Extension of certain exemptions (1) Section 4221(a) October 1, 2022 October 1, 2027 (2) Section 4483(i) of such Code is amended by striking October 1, 2023 October 1, 2028 (e) Extension of transfers of certain taxes (1) In general Section 9503 (A) in subsection (b)— (i) by striking October 1, 2022 October 1, 2027 (ii) by striking October 1, 2022 October 1, 2027 (iii) by striking September 30, 2022 September 30, 2027 (iv) by striking July 1, 2023 July 1, 2027 (B) in subsection (c)(2), by striking July 1, 2023 July 1, 2028 (2) Small-engine fuel tax transfers Paragraph (4)(A) of section 9503(c) of such Code is amended by striking October 1, 2022 October 1, 2027 (f) Termination of motorboat fuel tax transfers (1) In general Paragraph (3)(A)(i) of section 9503(c) of such Code is amended by striking October 1, 2022 October 1, 2021 (2) Conforming amendments to land and water conservation fund Section 200310 of title 54, United States Code, is amended— (A) by striking October 1, 2023 October 1, 2022 (B) by striking October 1, 2022 October 1, 2021 (g) Effective date The amendments made by this section shall take effect on October 1, 2021.

Summary: Transportation Empowerment Act This bill limits federal support available through the Highway Trust Fund to highways and surface transportation systems designated as part of the Interstate System and correspondingly reduces the taxes on gasoline and other fuels that generate revenue for the fund. The bill phases in these changes over five years. In addition, the bill eliminates various programs, such as the Congestion and Air Quality Mitigation Improvement Program, that currently receive funding through the Highway Trust Fund; removes requirements for states to comply with federal standards, environmental provisions, and related matters with respect to the design, construction, and maintenance of highways and surface transportation systems that are not part of the Interstate System; and transfers unobligated COVID-19 relief funding to the Highway Trust Fund for unpaid obligations incurred prior to the bill's enactment.