taxable ground transportation in respect of which 
such tax is imposed. 
‘‘(3) DETERMINATIONS OF AMOUNTS PAID IN 
CERTAIN CASES.—For purposes of this section, rules 
similar to the rules of section 4271(c) shall apply. 
‘‘(d) TRANSFER OF AMOUNTS EQUIVALENT TO TAX 
TO NATIONAL FREIGHT MOBILITY INFRASTRUCTURE 
FUND.—There are hereby appropriated to the National 
Freight Mobility Infrastructure Fund amounts equivalent 
to the taxes received in the Treasury under subsection (a). 
‘‘(e) DEFINITIONS.—For purposes of this part— 
‘‘(1) TAXABLE
GROUND
TRANSPORTATION.— 
The term ‘taxable ground transportation’ means 
transportation of property by— 
‘‘(A) freight rail; or 
‘‘(B) commercial motor vehicle (as defined 
in section 31101(1) of title 49, United States 
Code) for a distance of more than 50 miles. 
‘‘(2) RELATED PERSON.—A person (hereinafter 
in this paragraph referred to as the ‘related person’) 
is related to any person if the related person bears 
a relationship to such person specified in section 
267(b) or 707(b)(1), or the related person and such 
person are engaged in trades or businesses under 
common control (within the meaning of subsections 
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(a) and (b) of section 52). For purposes of the pre-
ceding sentence, in applying section 267(b) or 
707(b)(1), ‘10 percent’ shall be substituted for ‘50 
percent’.’’. 
(2) EXEMPTION FOR UNITED STATES AND POS-
SESSIONS.—Section 4293 of such Code is amended 
by striking ‘‘subchapter B’’ and inserting ‘‘sub-
chapters B and D’’. 
(3) CREDITS OR REFUNDS TO PERSONS WHO 
COLLECTED CERTAIN TAXES.—Section 6415 of such 
Code is amended by striking ‘‘or 4271’’ each place 
it appears and inserting ‘‘4271, or 4286’’. 
(4) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to transportation be-
ginning on or after the first October 1 beginning on 
or after the date of the enactment of this Act. 
(b) FREIGHT MOBILITY CUSTOMS FEE.— 
(1) FEE ASSESSMENT.—Subsection (a) of sec-
tion 13031 of the Consolidated Omnibus Budget 
Reconciliation Act of 1985 (19 U.S.C. 58c(a)) is 
amended by adding at the end the following new 
paragraph: 
‘‘(11) For carrying out the purposes of the Na-
tional Freight Mobility Infrastructure Act, a fee in 
addition to the fee assessed under paragraph (9), in 
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an amount equal to 25 percent of the fee assessed 
under paragraph (9).’’. 
(2) DISPOSITION
OF
FEE.—Subsection (f) of 
section 13031 of the Consolidated Omnibus Budget 
Reconciliation Act of 1985 (19 U.S.C. 58c(f)) is 
amended— 
(A) in paragraph (1)— 
(i) in subparagraph (A), by striking ‘‘, 
and’’ and inserting a semicolon; 
(ii) in subparagraph (B), by striking 
the period and inserting ‘‘; and’’; and 
(iii) by adding at the end the fol-
lowing new subparagraph: 
‘‘(C) the fees collected under subsection 
(a)(11) of this section and deposited under 
paragraph (7) into the National Freight Mobil-
ity Infrastructure Fund established by the Na-
tional Freight Mobility Infrastructure Act.’’; 
and 
(B) by adding at the end the following new 
paragraph: 
‘‘(7) In the first fiscal year beginning after the 
date of the enactment of the National Freight Mo-
bility Infrastructure Act, and each fiscal year there-
after, there shall be deposited into the National 
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Freight Mobility Infrastructure Fund established by 
such Act, fees collected under subsection (a)(11).’’. 
SEC. 5. REGULATIONS. 
Not later than 180 days after the date of enactment 
of this Act, the Secretary of Transportation shall issue 
regulations to carry out this Act. 
Æ 
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