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mitted based on reasonable assumptions, as deter-
mined by the Secretary, of future increases in the 
cost to complete the project. 
‘‘(j) OTHER PROJECTS.—A recipient of Federal fi-
nancial assistance for a project under this title with an 
estimated total cost of $100,000,000 or more that is not 
covered by subsection (h) shall prepare an annual financial 
plan. Annual financial plans prepared under this sub-
section shall be made available to the Secretary for review 
upon the Secretary’s request.’’. 
SEC. 1106. TEMPORARY TRAFFIC CONTROL DEVICES. 
(a) STANDARDS.—Section 109(e) of title 23, United 
States Code, is amended—
(1) by striking ‘‘(e) No funds’’ and inserting 
the following: 
‘‘(e) INSTALLATION OF SAFETY DEVICES.—
‘‘(1) HIGHWAY AND RAILROAD GRADE CROSS-
INGS AND DRAWBRIDGES.—No funds’’; and 
(2) by adding at the end the following: 
‘‘(2) 
TEMPORARY
TRAFFIC
CONTROL
DE-
VICES.—No funds shall be approved for expenditure 
on any Federal-aid highway, or highway affected 
under chapter 2 of this title, unless proper tem-
porary traffic control devices to improve safety in 
work zones will be installed and maintained during
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construction, utility, and maintenance operations on 
that portion of the highway with respect to which 
such expenditures are to be made. Installation and 
maintenance of the devices shall be in accordance 
with the Manual on Uniform Traffic Control De-
vices.’’. 
(b) LETTING OF CONTRACTS.—Section 112 of such 
title is amended—
(1) by striking subsection (f); 
(2) by redesignating subsection (g) as sub-
section (f); and 
(3) by adding at the end the following: 
‘‘(g) TEMPORARY TRAFFIC CONTROL DEVICES.—
‘‘(1) ISSUANCE
OF
REGULATIONS.—The Sec-
retary, after consultation with appropriate Federal 
and State officials, shall issue regulations estab-
lishing the conditions for the appropriate use of, and 
expenditure of funds for, uniformed law enforcement 
officers, positive protective measures between work-
ers and motorized traffic, and installation and main-
tenance of temporary traffic control devices during 
construction, utility, and maintenance operations. 
‘‘(2) EFFECTS
OF
REGULATIONS.—Based on 
regulations issued under paragraph (1), a State 
shall—
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‘‘(A) develop separate pay items for the 
use of uniformed law enforcement officers, posi-
tive protective measures between workers and 
motorized traffic, and installation and mainte-
nance of temporary traffic control devices dur-
ing construction, utility, and maintenance oper-
ations; and 
‘‘(B) incorporate such pay items into con-
tract provisions to be included in each contract 
entered into by the State with respect to a 
highway project to ensure compliance with sec-
tion 109(e)(2). 
‘‘(3) LIMITATION.—Nothing in the regulations 
shall be construed to prohibit a State from imple-
menting standards that are more stringent than 
those required under the regulations. 
‘‘(4) POSITIVE
PROTECTIVE
MEASURES
DE-
FINED.—In this subsection, the term ‘positive pro-
tective measures’ means temporary traffic barriers, 
crash cushions, and other strategies to avoid traffic 
accidents in work zones, including full road clo-
sures.’’. 
SEC. 1107. REVENUE ALIGNED BUDGET AUTHORITY. 
(a) ALLOCATION.—Section 110(a)(1) of title 23, 
United States Code, is amended—
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(1) by striking ‘‘2000’’ and inserting ‘‘2006’’; 
(2) by inserting after ‘‘such fiscal year’’ the fol-
lowing: ‘‘and the succeeding fiscal year’’. 
(b) REDUCTION.—Section 110(a)(2) of such title is 
amended—
(1) by striking ‘‘2000’’ and inserting ‘‘2006’’; 
(2) by striking ‘‘October 1 of the succeeding’’ 
and inserting ‘‘October 15 of such’’; and 
(3) by inserting after ‘‘Account)’’ the following: 
‘‘for such fiscal year and the succeeding fiscal year’’. 
(c) GENERAL DISTRIBUTION.—Section 110(b)(1)(A) 
of such title is amended by striking ‘‘Transportation Eq-
uity Act for the 21st Century’’ and inserting ‘‘Transpor-
tation Equity Act: A Legacy for Users’’. 
(d) TECHNICAL AMENDMENT.—Section 110(b)(1)(A) 
of title 23, United States Code, is amended by striking 
‘‘for’’ the second place it appears. 
SEC. 1108. EMERGENCY RELIEF. 
(a) IN GENERAL.—Effective October 1, 2004, section 
125(c)(1) of title 23, United States Code, is amended by 
striking ‘‘$100,000,000’’ and inserting ‘‘$120,000,000’’. 
(b) AUTHORIZATIONS
OF APPROPRIATIONS FROM 
GENERAL FUND.—There is authorized to be appropriated 
for a fiscal year such sums as may be necessary for alloca-
tions by the Secretary described in subsections (a) and (b)
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of sections 125 of title 23, United States Code, if the total 
of those allocations in such fiscal year are in excess of 
$120,000,000. 
SEC. 1109. SURFACE TRANSPORTATION PROGRAM. 
Section 133(f)(1) of title 23, United States Code, is 
amended—
(1) by striking ‘‘1998 through 2000’’ and in-
serting ‘‘2004 through 2006’’; and 
(2) by striking ‘‘2001 through 2003’’ and in-
serting ‘‘2007 through 2009’’. 
SEC. 1110. HIGHWAY USE TAX EVASION PROJECTS. 
(a) ELIGIBLE ACTIVITIES.—
(1) INTERGOVERNMENTAL ENFORCEMENT EF-
FORTS.—Section 143(b)(2) of title 23, United States 
Code, is amended by inserting before the period the 
following: ‘‘; except that of funds so made available 
for each of fiscal years 2004 through 2009, 
$2,000,000 shall be available only to carry out inter-
governmental enforcement efforts, including research 
and training’’. 
(2) CONDITIONS ON FUNDS ALLOCATED TO IN-
TERNAL REVENUE SERVICE.—Section 143(b)(3) of 
such title is amended by striking ‘‘The’’ and insert-
ing ‘‘Except as otherwise provided in this section, 
the’’.
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(3) LIMITATION ON USE OF FUNDS.—Section 
143(b)(4) of such title is amended—
(A) by striking ‘‘and’’ at the end of sub-
paragraph (F); 
(B) by striking the period at the end of 
subparagraph (G) and inserting a semicolon; 
and 
(C) by adding at the end the following: 
‘‘(H) to support efforts between States and 
Indian tribes to address issues related to State 
motor fuel taxes; and 
‘‘(I) to analyze and implement programs to 
reduce tax evasion associated with foreign im-
ported fuel.’’. 
(4) REPORTS.—Section 143(b) of such title is 
amended by adding at the end the following: 
‘‘(9) REPORTS.—The Commissioner of the In-
ternal Revenue Service and each State shall submit 
to the Secretary an annual report that describes the 
projects, examinations, and criminal investigations 
funded by and carried out under this section. Such 
report shall specify the annual yield estimated for 
each project funded under this section.’’. 
(b) EXCISE FUEL REPORTING SYSTEM.—