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(2) Section 755(a) is amended— 
(A) by striking ‘‘section 734(b) (relating to 
the optional adjustment’’ and inserting ‘‘section 
734(a) (relating to the adjustment’’, and 
(B) by striking ‘‘section 743(b) (relating to 
the optional adjustment’’ and inserting ‘‘section 
743(a) (relating to the adjustment’’. 
(3) Section 761(e)(2) is amended by striking 
‘‘optional’’. 
(4) Section 774(a) is amended by striking 
‘‘743(b)’’ both places it appears and inserting 
‘‘743(a)’’. 
(5) The item relating to section 734 in the table 
of sections for subpart B of part II of subchapter K 
of chapter 1 is amended by striking ‘‘Optional’’. 
(6) The item relating to section 743 in the table 
of sections for subpart C of part II of subchapter K 
of chapter 1 is amended by striking ‘‘Optional’’. 
(e) EFFECTIVE DATES.— 
(1) IN GENERAL.—Except as provided in para-
graph (2), the amendments made by this section shall 
apply to transfers and distributions made after the 
date of the enactment of this Act.
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(2) REPEAL
OF
SECTION
732(d).—The amend-
ments made by subsections (b)(2) and (d)(1) shall 
apply to— 
(A) except as provided in subparagraph 
(B), transfers made after the date of the enact-
ment of this Act, and 
(B) in the case of any transfer made on or 
before such date to which section 732(d) applies, 
distributions made after the date which is 2 
years after such date of enactment. 
SEC. 5684. CLASS LIVES FOR UTILITY GRADING COSTS. 
(a) GAS UTILITY PROPERTY.—Section 168(e)(3)(E) 
(defining 15-year property) is amended by striking ‘‘and’’ 
at the end of clause (ii), by striking the period at the end 
of clause (iii) and inserting ‘‘, and’’, and by adding at the 
end the following new clause: 
‘‘(iv) initial clearing and grading land 
improvements with respect to gas utility 
property.’’. 
(b) ELECTRIC UTILITY PROPERTY.—Section 168(e)(3) 
is amended by adding at the end the following new subpara-
graph: 
‘‘(F) 20-YEAR
PROPERTY.—The term ‘20- 
year property’ means initial clearing and grad-
ing land improvements with respect to any elec-
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tric 
utility 
transmission 
and 
distribution 
plant.’’. 
(c) CONFORMING AMENDMENTS.—The table contained 
in section 168(g)(3)(B) is amended— 
(1) by inserting ‘‘or (E)(iv)’’ after ‘‘(E)(iii)’’, 
and 
(2) by adding at the end the following new item: 
‘‘(F) .................................................................................................
25’’. 
(d) EFFECTIVE DATE.—The amendments made by this 
section shall apply to property placed in service after the 
date of the enactment of this Act. 
SEC. 5685. CONSISTENT AMORTIZATION OF PERIODS FOR 
INTANGIBLES. 
(a) START-UP EXPENDITURES.— 
(1) ALLOWANCE OF DEDUCTION.—Paragraph (1) 
of section 195(b) (relating to start-up expenditures) is 
amended to read as follows: 
‘‘(1) ALLOWANCE OF DEDUCTION.—If a taxpayer 
elects the application of this subsection with respect to 
any start-up expenditures— 
‘‘(A) the taxpayer shall be allowed a deduc-
tion for the taxable year in which the active 
trade or business begins in an amount equal to 
the lesser of—
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‘‘(i) the amount of start-up expendi-
tures with respect to the active trade or 
business, or 
‘‘(ii) $5,000, reduced (but not below 
zero) by the amount by which such start-up 
expenditures exceed $50,000, and 
‘‘(B) the remainder of such start-up expend-
itures shall be allowed as a deduction ratably 
over the 180-month period beginning with the 
month in which the active trade or business be-
gins.’’. 
(2) CONFORMING
AMENDMENT.—Subsection (b) 
of section 195 is amended by striking ‘‘AMORTIZE’’ 
and inserting ‘‘DEDUCT’’ in the heading. 
(b) ORGANIZATIONAL EXPENDITURES.—Subsection (a) 
of section 248 (relating to organizational expenditures) is 
amended to read as follows: 
‘‘(a) ELECTION TO DEDUCT.—If a corporation elects 
the application of this subsection (in accordance with regu-
lations prescribed by the Secretary) with respect to any or-
ganizational expenditures— 
‘‘(1) the corporation shall be allowed a deduction 
for the taxable year in which the corporation begins 
business in an amount equal to the lesser of—
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‘‘(A) the amount of organizational expendi-
tures with respect to the taxpayer, or 
‘‘(B) $5,000, reduced (but not below zero) by 
the amount by which such organizational ex-
penditures exceed $50,000, and 
‘‘(2) the remainder of such organizational ex-
penditures shall be allowed as a deduction ratably 
over the 180-month period beginning with the month 
in which the corporation begins business.’’. 
(c) TREATMENT OF ORGANIZATIONAL AND SYNDICA-
TION FEES OR PARTNERSHIPS.— 
(1) IN
GENERAL.—Section 709(b) (relating to 
amortization of organization fees) is amended by re-
designating paragraph (2) as paragraph (3) and by 
amending paragraph (1) to read as follows: 
‘‘(1) ALLOWANCE OF DEDUCTION.—If a taxpayer 
elects the application of this subsection (in accordance 
with regulations prescribed by the Secretary) with re-
spect to any organizational expenses— 
‘‘(A) the taxpayer shall be allowed a deduc-
tion for the taxable year in which the partner-
ship begins business in an amount equal to the 
lesser of— 
‘‘(i) the amount of organizational ex-
penses with respect to the partnership, or
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‘‘(ii) $5,000, reduced (but not below 
zero) by the amount by which such organi-
zational expenses exceed $50,000, and 
‘‘(B) the remainder of such organizational 
expenses shall be allowed as a deduction ratably 
over the 180-month period beginning with the 
month in which the partnership begins business. 
‘‘(2) DISPOSITIONS BEFORE CLOSE OF AMORTI-
ZATION PERIOD.—In any case in which a partnership 
is liquidated before the end of the period to which 
paragraph (1)(B) applies, any deferred expenses at-
tributable to the partnership which were not allowed 
as a deduction by reason of this section may be de-
ducted to the extent allowable under section 165.’’. 
(2) CONFORMING
AMENDMENT.—Subsection (b) 
of section 709 is amended by striking ‘‘AMORTIZA-
TION’’ and inserting ‘‘DEDUCTION’’ in the heading. 
(d) EFFECTIVE DATE.—The amendments made by this 
section shall apply to amounts paid or incurred after the 
date of the enactment of this Act.
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Subtitle I—Tax-Exempt Financing 
of Highway Projects and Rail- 
Truck Transfer Facilities 
SEC. 5691. TAX-EXEMPT FINANCING OF HIGHWAY PROJECTS 
AND RAIL-TRUCK TRANSFER FACILITIES. 
(a) TREATMENT AS EXEMPT FACILITY BOND.—Sub-
section (a) of section 142 (relating to exempt facility bond) 
is amended by striking ‘‘or’’ at the end of paragraph (12), 
by striking the period at the end of paragraph (13), and 
by adding at the end the following: 
‘‘(14) qualified highway facilities, or 
‘‘(15) qualified surface freight transfer facili-
ties.’’. 
(b) QUALIFIED HIGHWAY FACILITIES AND QUALIFIED 
SURFACE FREIGHT TRANSFER FACILITIES.—Section 142 is 
amended by adding at the end the following: 
‘‘(l) QUALIFIED HIGHWAY AND SURFACE FREIGHT 
TRANSFER FACILITIES.— 
‘‘(1) QUALIFIED
HIGHWAY
FACILITIES.—For 
purposes of subsection (a)(14), the term ‘qualified 
highway facilities’ means— 
‘‘(A) any surface transportation project 
which receives Federal assistance under title 23, 
United States Code (as in effect on the date of 
the enactment of this subsection), or
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‘‘(B) any project for an international bridge 
or tunnel for which an international entity au-
thorized under Federal or State law is respon-
sible and which receives Federal assistance under 
such title 23. 
‘‘(2) QUALIFIED SURFACE FREIGHT TRANSFER 
FACILITIES.—For purposes of subsection (a)(15), the 
term ‘qualified surface freight transfer facilities’ 
means facilities for the transfer of freight from truck 
to rail or rail to truck (including any temporary 
storage facilities directly related to such transfers) 
which receives Federal assistance under either title 23 
or title 49, United States Code (as in effect on the 
date of the enactment of this subsection). 
‘‘(3) AGGREGATE FACE AMOUNT OF TAX-EXEMPT 
FINANCING FOR FACILITIES.— 
‘‘(A) IN GENERAL.—An issue shall not be 
treated as an issue described in subsection 
(a)(14) or (a)(15) if the aggregate face amount 
of bonds issued by any State pursuant thereto 
(when added to the aggregate face amount of 
bonds 
previously 
so 
issued) 
exceeds 
$15,000,000,000. 
‘‘(B) 
ALLOCATION
BY
SECRETARY
OF 
TRANSPORTATION.—The Secretary of Transpor-
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tation shall allocate the amount described in sub-
paragraph (A) among eligible projects described 
in subsections (a)(14) and (a)(15) in such man-
ner as the Secretary determines appropriate.’’. 
(c) EXEMPTION FROM GENERAL STATE VOLUME 
CAPS.—Paragraph (3) of section 146(g) of the Internal 
Revenue Code of 1986 (relating to exception for certain 
bonds) is amended by striking ‘‘or (13)’’ and all that follows 
through the end of the paragraph and inserting ‘‘(13), (14), 
or (15) of section 142(a), and’’. 
(d) EFFECTIVE DATE.—The amendments made by this 
section apply to bonds issued after the date of the enactment 
of this Act. 
SEC. 5692. ADDITION OF VACCINES AGAINST HEPATITIS A 
TO LIST OF TAXABLE VACCINES. 
(a) IN GENERAL.—Section 4132(a)(1) (defining tax-
able vaccine) is amended by redesignating subparagraphs 
(I), (J), (K), and (L) as subparagraphs (J), (K), (L), and 
(M), respectively, and by inserting after subparagraph (H) 
the following new subparagraph: 
‘‘(I) Any vaccine against hepatitis A.’’. 
(b) 
CONFORMING
AMENDMENT.—Section 
9510(c)(1)(A) is amended by striking ‘‘October 18, 2000’’ 
and inserting ‘‘the date of the enactment of the Safe, Ac-
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countable, Flexible, and Efficient Transportation Equity 
Act of 2004’’. 
(c) EFFECTIVE DATE.— 
(1) SALES, ETC.—The amendments made by this 
section shall apply to sales and uses on or after the 
first day of the first month which begins more than 
4 weeks after the date of the enactment of this Act. 
(2) DELIVERIES.—For purposes of paragraph 
(1) and section 4131 of the Internal Revenue Code of 
1986, in the case of sales on or before the effective date 
described in such paragraph for which delivery is 
made after such date, the delivery date shall be con-
sidered the sale date. 
SEC. 5693. ADDITION OF VACCINES AGAINST INFLUENZA TO 
LIST OF TAXABLE VACCINES. 
(a) IN GENERAL.—Section 4132(a)(1) (defining tax-
able vaccine), as amended by section 5692 of this Act, is 
amended by adding at the end the following new subpara-
graph: 
‘‘(N) Any trivalent vaccine against influ-
enza.’’. 
(b) EFFECTIVE DATE.— 
(1) SALES, ETC.—The amendment made by this 
section shall apply to sales and uses on or after the 
later of—
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(A) the first day of the first month which 
begins more than 4 weeks after the date of the en-
actment of this Act, or 
(B) the date on which the Secretary of 
Health and Human Services lists any vaccine 
against influenza for purposes of compensation 
for any vaccine-related injury or death through 
the Vaccine Injury Compensation Trust Fund. 
(2) DELIVERIES.—For purposes of paragraph 
(1) and section 4131 of the Internal Revenue Code of 
1986, in the case of sales on or before the effective date 
described in such paragraph for which delivery is 
made after such date, the delivery date shall be con-
sidered the sale date. 
SEC. 5694. EXTENSION OF AMORTIZATION OF INTANGIBLES 
TO SPORTS FRANCHISES. 
(a) IN GENERAL.—Section 197(e) (relating to excep-
tions to definition of section 197 intangible) is amended 
by striking paragraph (6) and by redesignating paragraphs 
(7) and (8) as paragraphs (6) and (7), respectively. 
(b) CONFORMING AMENDMENTS.— 
(1)(A) Section 1056 (relating to basis limitation 
for player contracts transferred in connection with 
the sale of a franchise) is repealed.
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(B) The table of sections for part IV of sub-
chapter O of chapter 1 is amended by striking the 
item relating to section 1056. 
(2) Section 1245(a) (relating to gain from dis-
position of certain depreciable property) is amended 
by striking paragraph (4). 
(3) Section 1253 (relating to transfers of fran-
chises, trademarks, and trade names) is amended by 
striking subsection (e). 
(c) EFFECTIVE DATES.— 
(1) IN GENERAL.—Except as provided in para-
graph (2), the amendments made by this section shall 
apply to property acquired after the date of the enact-
ment of this Act. 
(2) SECTION
1245.—The amendment made by 
subsection (b)(2) shall apply to franchises acquired 
after the date of the enactment of this Act. 
TITLE 
VI—TRANSPORTATION 
DISCRETIONARY 
SPENDING 
GUARANTEE 
AND 
BUDGET 
OFFSETS 
SEC. 6101. SENSE OF THE SENATE ON OVERALL FEDERAL 
BUDGET. 
It is the sense of the Senate that—
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(1) comprehensive statutory budget enforcement 
measures, the jurisdiction of which lies with the Sen-
ate Budget Committee and Senate Governmental Af-
fairs Committee, should— 
(A) be enacted this year; and 
(B) address all areas of the Federal budget, 
including discretionary spending, direct spend-
ing, and revenues; and 
(2) special allocations for transportation or any 
other categories of spending should be considered in 
that context and be consistent with the rest of the 
Federal budget. 
SEC. 6102. DISCRETIONARY SPENDING CATEGORIES. 
(a) DEFINITIONS.— 
(1) HIGHWAY CATEGORY.—Section 250(c)(4)(B) 
of the Balanced Budget and Emergency Deficit Con-
trol Act of 1985 (2 U.S.C. 900(c)(4)(B)) is amend-
ed— 
(A) by striking ‘‘Transportation Equity Act 
for the 21st Century’’ and inserting ‘‘Safe, Ac-
countable, Flexible, and Efficient Transportation 
Equity Act of 2004’’; and 
(B) by adding at the end the following: 
‘‘(v) 69–8158–0–7–401 (Motor Carrier 
Safety Grants).
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‘‘(vi) 69–8159–0–7–401 (Motor Carrier 
Safety Operations and Programs).’’. 
(2) 
MASS
TRANSIT
CATEGORY.—Section 
250(c)(4) of the Balanced Budget and Emergency 
Deficit Control Act of 1985 (2 U.S.C. 900(c)(4)) is 
amended by striking subparagraph (C) and inserting 
the following: 
‘‘(C) MASS TRANSIT CATEGORY.—The term 
‘mass transit category’ means the following 
budget accounts, or portions of the accounts, that 
are subject to the obligation limitations on con-
tract authority provided in the Safe, Account-
able, Flexible, and Efficient Transportation Eq-
uity Act of 2004 or for which appropriations are 
provided in accordance with authorizations con-
tained in that Act: 
‘‘(i) 69–1120–0–1–401 (Administrative 
Expenses). 
‘‘(ii) 69–1134–0–1–401 (Capital In-
vestment Grants). 
‘‘(iii) 69–8191–0–7–401 (Discretionary 
Grants). 
‘‘(iv) 
69–1129–0–1–401 
(Formula 
Grants).
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‘‘(v) 
69–8303–0–7–401 
(Formula 
Grants and Research). 
‘‘(vi) 
69–1127–0–1–401 
(Interstate 
Transfer Grants—Transit). 
‘‘(vii) 69–1125–0–1–401 (Job Access 
and Reverse Commute). 
‘‘(viii) 
69–1122–0–1–401 
(Miscella-
neous Expired Accounts). 
‘‘(ix) 69–1139–0–1–401 (Major Capital 
Investment Grants). 
‘‘(x) 
69–1121–0–1–401 
(Research, 
Training and Human Resources). 
‘‘(xi) 69–8350–0–7–401 (Trust Fund 
Share of Expenses). 
‘‘(xii) 
69–1137–0–1–401 
(Transit 
Planning and Research). 
‘‘(xiii) 69–1136–0–1–401 (University 
Transportation Research). 
‘‘(xiv) 69–1128–0–1–401 (Washington 
Metropolitan Area Transit Authority).’’. 
(b) HIGHWAY FUNDING REVENUE ALIGNMENT.—Sec-
tion 251(b)(1)(B) of the Balanced Budget and Emergency 
Deficit Control Act of 1985 (2 U.S.C. 901(b)(1)(B)) is 
amended— 
(1) in clause (i)—
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(A) by inserting ‘‘for each of fiscal years 
2006 through 2009’’ after ‘‘submits the budget’’; 
(B) by inserting ‘‘the obligation limitation 
and outlay limit for’’ after ‘‘adjustments to’’; 
and 
(C) 
by 
striking 
‘‘provided 
in 
clause 
(ii)(I)(cc).’’ and inserting the following: ‘‘follows: 
‘‘(I) OMB shall take the actual 
level of highway receipts for the year 
before the current year and subtract 
the sum of the estimated level of high-
way receipts in clause (iii), plus any 
amount previously calculated under 
clauses (i)(II) and (ii) for that year. 
‘‘(II) OMB shall take the current 
estimate of highway receipts for the 
current year and subtract the esti-
mated level of highway receipts in 
clause (iii) for that year. 
‘‘(III) OMB shall— 
‘‘(aa) take the sum of the 
amounts calculated under sub-
clauses (I) and (II) and add that 
amount to the obligation limita-
tion set forth in section 6103 of
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the Safe, Accountable, Flexible, 
and Efficient Transportation Eq-
uity Act of 2004 for the highway 
category for the budget year, and 
calculate the outlay change result-
ing from that change in obliga-
tions relative to that amount for 
the budget year and each outyear 
using current estimates; and 
‘‘(bb) after making the cal-
culation under item (aa), adjust 
the obligation limitation set forth 
in section 6103 of the Safe, Ac-
countable, Flexible, and Efficient 
Transportation Equity Act of 
2004 for the budget year by add-
ing the amount calculated under 
subclauses (I) and (II).’’; 
(2) by striking clause (ii) and inserting the fol-
lowing: 
‘‘(ii) When the President submits the 
supplementary budget estimates for each of 
fiscal years 2006 through 2009 under sec-
tion 1106 of title 31, United States Code, 
OMB’s Mid-Session Review shall include
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adjustments to the obligation limitation and 
outlay limit for the highway category for 
the budget year and each outyear as follows: 
‘‘(I) OMB shall take the most re-
cent estimate of highway receipts for 
the current year (based on OMB’s Mid- 
Session Review) and subtract the esti-
mated level of highway receipts in 
clause (iii) plus any amount pre-
viously calculated and included in the 
President’s Budget under clause (i)(II) 
for that year. 
‘‘(II) OMB shall— 
‘‘(aa) take the amount cal-
culated under subclause (I) and 
add that amount to the amount of 
obligations set forth in section 
6103 of the Safe, Accountable, 
Flexible, and Efficient Transpor-
tation Equity Act of 2004 for the 
highway category for the budget 
year, and calculate the outlay 
change resulting from that change 
in obligations relative to that 
amount for the budget year and
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each outyear using current esti-
mates; and 
‘‘(bb) after making the cal-
culation under item (aa), adjust 
the amount of obligations set forth 
in section 6103 of the Safe, Ac-
countable, Flexible, and Efficient 
Transportation Equity Act of 
2004 for the budget year by add-
ing the amount calculated under 
subclause (I).’’; and 
(3) by adding at the end the following: 
‘‘(iii) The estimated level of highway 
receipts for the purpose of this subpara-
graph are— 
‘‘(I) 
for 
fiscal 
year 
2004, 
$29,945,938,902; 
‘‘(II) 
for 
fiscal 
year 
2005, 
$36,294,778,392; 
‘‘(III) 
for 
fiscal 
year 
2006, 
$37,766,517,123; 
‘‘(IV) 
for 
fiscal 
year 
2007, 
$38,795,061,111; 
‘‘(V) 
for 
fiscal 
year 
2008, 
$39,832,795,606; and
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‘‘(VI) 
for 
fiscal 
year 
2009, 
$40,964,722,457. 
‘‘(iv) In this subparagraph, the term 
‘‘highway receipts’’ means the governmental 
receipts and interest credited to the highway 
account of the Highway Trust Fund.’’. 
(c) CONTINUATION
OF SEPARATE SPENDING CAT-
EGORIES.—For the purpose of section 251(c) of the Bal-
anced Budget and Emergency Deficit Control Act of 1985 
(2 U.S.C. 901(c)), the discretionary spending limits for the 
highway category and the mass transit category shall be— 
(1) for fiscal year 2004— 
(A) $28,876,732,956 for the highway cat-
egory; and 
(B) $6,262,000,000 for the mass transit cat-
egory; 
(2) for fiscal year 2005— 
(A) $31,991,246,160 for the highway cat-
egory; and 
(B) $6,903,000,000 for the mass transit cat-
egory; 
(3) for fiscal year 2006— 
(A) $35,598,640,776 for the highway cat-
egory; and
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HR 3550 EAS 
(B) $7,974,000,000 for the mass transit cat-
egory; 
(4) for fiscal year 2007— 
(A) $37,871,760,938 for the highway cat-
egory; and 
(B) $8,658,000,000 for the mass transit cat-
egory; 
(5) for fiscal year 2008— 
(A) $38,722,907,474 for the highway cat-
egory; and 
(B) $9,222,000,000 for the mass transit cat-
egory; and 
(6) for fiscal year 2009— 
(A) $40,537,563,667 for the highway cat-
egory; and 
(B) $9,897,000,000 for the mass transit cat-
egory. 
(d) ADDITIONAL ADJUSTMENTS.—Section 251(b)(1) of 
the Balanced Budget and Emergency Deficit Control Act 
of 1985 (2 U.S.C. 901(b)(1)) is amended— 
(1) in subparagraph (C)— 
(A) in clause (i), by striking ‘‘fiscal years 
2000, 2001, 2002, or 2003,’’ and inserting ‘‘each 
of fiscal years 2006, 2007, 2008, and 2009,’’; and
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HR 3550 EAS 
(B) in clause (ii), by striking ‘‘2002 and 
2003’’ and inserting ‘‘2008 and 2009’’; and 
(2) in subparagraph (D)— 
(A) in clause (i)— 
(i) by striking ‘‘1999’’ and inserting 
‘‘2005’’; 
(ii) by striking ‘‘2000 through 2003’’ 
and inserting ‘‘2006 through 2009’’; and 
(iii) by striking ‘‘section 8103 of the 
Transportation Equity Act for the 21st Cen-
tury’’ and inserting ‘‘section 6102 of the 
Safe, Accountable, Flexible, and Efficient 
Transportation Equity Act of 2004’’; and 
(B) in clause (ii), by striking ‘‘2000, 2001, 
2002, or 2003’’ and inserting ‘‘2006, 2007, 2008, 
and 2009’’. 
SEC. 6103. LEVEL OF OBLIGATION LIMITATIONS. 
(a) HIGHWAY CATEGORY.—For the purpose of section 
251(b) of the Balanced Budget and Emergency Deficit Con-
trol Act of 1985 (2 U.S.C. 901(b)), the level of obligation 
limitations for the highway category is— 
(1) for fiscal year 2004, $34,651,000,000; 
(2) for fiscal year 2005, $38,927,000,000; 
(3) for fiscal year 2006, $40,186,000,000; 
(4) for fiscal year 2007, $40,229,000,000;
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HR 3550 EAS 
(5) for fiscal year 2008, $40,563,000,000; and 
(6) for fiscal year 2009, $45,622,000,000. 
(b) MASS TRANSIT CATEGORY.—For the purposeof 
section 251(b) of the Balanced Budget and Emergency Def-
icit Control Act of 1985 (2 U.S.C. 901(b)), the level of obli-
gation limitations for the mass transit category is— 
(1) for fiscal year 2004, $7,265,877,000; 
(2) for fiscal year 2005, $8,650,000,000;
(3) for fiscal year 2006, $9,085,123,000; 
(4) for fiscal year 2007, $9,600,000,000;
(5) for fiscal year 2008, $10,490,000,000; and 
(6) for fiscal year 2009, $11,430,000,000. 
For the purpose of this subsection, the term ‘‘obligation lim-
itations’’ means the sum of budget authority and obligation 
limitations. 
TITLE VII—MISCELLANEOUS 
PROVISIONS 
SEC. 
7001. 
REIMBURSEMENT 
OF 
CERTAIN 
TRANSPOR-
TATION COSTS INCURRED BY MEMBERS OF 
THE UNITED STATES ARMED FORCES ON 
REST AND RECUPERATION LEAVE. 
The Secretary of Defense shall reimburse a member of 
the United States Armed Forces (out of funds available for 
the Armed Forces for operation and maintenance for the 
relevant fiscal year) for transportation expenses incurred