HR 3783 PCS 
‘‘(A) $7,500,000 shall be available to the 
Secretary of the Interior for 3 fiscal years for 
obligation for qualified projects under section 
5604(c) of the Clean Vessel Act of 1992 (33 
U.S.C. 1322 note). 
‘‘(B) $6,000,000 shall be available to the 
Secretary of the Interior for 3 fiscal years for 
obligation for qualified projects under section 
7404(d) of the Sportfishing and Boating Safety 
Act of 1998 (16 U.S.C. 777g–1(d)). 
‘‘(C) The balance remaining after the ap-
plication of subparagraphs (A) and (B) shall be 
transferred to the Secretary of Transportation 
and shall be expended for State recreational 
boating safety programs under section 13106 of 
title 46, United States Code.’’. 
(c) BOAT SAFETY FUNDS.—Section 13106(c) of title 
46, United States Code, is amended—
(1) by striking ‘‘$2,083,333’’ and inserting 
‘‘$3,750,000’’; and 
(2) by striking ‘‘$833,333’’ and inserting 
‘‘$1,500,000’’.
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SEC. 10. EXTENSION OF AUTHORIZATION FOR USE OF 
TRUST FUNDS FOR OBLIGATIONS UNDER 
TEA–21. 
(a) HIGHWAY TRUST FUND.—
(1) IN
GENERAL.—Paragraph (1) of section 
9503(c) of the Internal Revenue Code of 1986 is 
amended—
(A) in the matter before subparagraph (A), 
by striking ‘‘March 1, 2004’’ and inserting 
‘‘July 1, 2004’’, 
(B) by striking ‘‘or’’ at the end of subpara-
graph (E), 
(C) by striking the period at the end of 
subparagraph (F) and inserting ‘‘, or’’, 
(D) by inserting after subparagraph (F), 
the following new subparagraph: 
‘‘(G) authorized to be paid out of the 
Highway Trust Fund under the Surface Trans-
portation Extension Act of 2004.’’, and 
(E) in the matter after subparagraph (G), 
as added by this paragraph, by striking ‘‘Sur-
face Transportation Extension Act of 2003’’ 
and inserting ‘‘Surface Transportation Exten-
sion Act of 2004’’. 
(2) MASS TRANSIT ACCOUNT.—Paragraph (3) 
of section 9503(e) of such Code is amended—
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(A) in the matter before subparagraph (A), 
by striking ‘‘March 1, 2004’’ and inserting 
‘‘July 1, 2004’’, 
(B) in subparagraph (C), by striking ‘‘or’’ 
at the end of such subparagraph, 
(C) in subparagraph (D), by inserting ‘‘or’’ 
at the end of such subparagraph, 
(D) by inserting after subparagraph (D) 
the following new subparagraph: 
‘‘(E) the Surface Transportation Extension 
Act of 2004,’’, and 
(E) in the matter after subparagraph (E), 
as added by this paragraph, by striking ‘‘Sur-
face Transportation Extension Act of 2003’’ 
and inserting ‘‘Surface Transportation Exten-
sion Act of 2004’’. 
(3) EXCEPTION
TO
LIMITATION
ON
TRANS-
FERS.—Subparagraph (B) of section 9503(b)(5) of 
such Code is amended by striking ‘‘March 1, 2004’’ 
and inserting ‘‘July 1, 2004’’. 
(b) AQUATIC RESOURCES TRUST FUND.—
(1) SPORT
FISH
RESTORATION
ACCOUNT.—
Paragraph (2) of section 9504(b) of the Internal 
Revenue Code of 1986 is amended by striking ‘‘Sur-
face Transportation Extension Act of 2003’’ each
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place it appears and inserting ‘‘Surface Transpor-
tation Extension Act of 2004’’. 
(2) BOAT SAFETY ACCOUNT.—Subsection (c) of 
section 9504 of such Code is amended—
(A) by striking ‘‘March 1, 2004’’ and in-
serting ‘‘July 1, 2004’’, and 
(B) by striking ‘‘Surface Transportation 
Extension Act of 2003’’ and inserting ‘‘Surface 
Transportation Extension Act of 2004’’. 
(3) EXCEPTION
TO
LIMITATION
ON
TRANS-
FERS.—Paragraph (2) of section 9504(d) of such 
Code is amended by striking ‘‘March 1, 2004’’ and 
inserting ‘‘July 1, 2004’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on the date of the enactment 
of this Act. 
(d) 
TEMPORARY
RULE
REGARDING
ADJUST-
MENTS.—During the period beginning on the date of the 
enactment of the Surface Transportation Extension Act 
of 2003 and ending on June 30, 2004, for purposes of 
making any estimate under section 9503(d) of the Internal 
Revenue Code of 1986 of receipts of the Highway Trust 
Fund, the Secretary of the Treasury shall treat—
(1) each expiring provision of paragraphs (1) 
through (4) of section 9503(b) of such Code which
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is related to appropriations or transfers to such 
Fund to have been extended through the end of the 
24-month 
period 
referred 
to 
in 
section 
9503(d)(1)(B) of such Code, and 
(2) with respect to each tax imposed under the 
sections referred to in section 9503(b)(1) of such 
Code, the rate of such tax during the 24-month pe-
riod referred to in section 9503(d)(1)(B) of such 
Code to be the same as the rate of such tax as in 
effect on the date of the enactment of the Surface 
Transportation Extension Act of 2003.
Passed the House of Representatives February 11, 
2004. 
Attest: 
JEFF TRANDAHL, 
Clerk.