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‘‘SEC. 6006. USE OF GRANULAR MINE TAILINGS.
‘‘(a) MINE TAILINGS.—
‘‘(1) IN
GENERAL.—Not later than 180 days
after the date of enactment of this section, the Admin-
istrator, in consultation with the Secretary of Trans-
portation and heads of other Federal agencies, shall
establish criteria (including an evaluation of whether
to establish a numerical standard for concentration of
lead and other hazardous substances) for the safe and
environmentally protective use of granular mine
tailings from the Tar Creek, Oklahoma Mining Dis-
trict, known as ‘chat’, for—
‘‘(A) cement or concrete projects; and
‘‘(B) transportation construction projects
(including transportation construction projects
involving the use of asphalt) that are carried
out, in whole or in part, using Federal funds.
‘‘(2) REQUIREMENTS.—In establishing criteria
under paragraph (1), the Administrator shall
consider—
‘‘(A) the current and previous uses of
granular mine tailings as an aggregate for as-
phalt; and
‘‘(B) any environmental and public health
risks and benefits derived from the removal,
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transportation, 
and 
use 
in 
transportation
projects of granular mine tailings.
‘‘(3) PUBLIC
PARTICIPATION.—In establishing
the criteria under paragraph (1), the Administrator
shall solicit and consider comments from the public.
‘‘(4) APPLICABILITY OF CRITERIA.—On the es-
tablishment of the criteria under paragraph (1), any
use of the granular mine tailings described in para-
graph (1) in a transportation project that is carried
out, in whole or in part, using Federal funds, shall
meet the criteria established under paragraph (1).
‘‘(b) EFFECT OF SECTIONS.—Nothing in this section
or section 6005 affects any requirement of any law (includ-
ing a regulation) in effect on the date of enactment of this
section.’’.
(b) CONFORMING AMENDMENT.—The table of contents
in section 1001 of the Solid Waste Disposal Act (42 U.S.C.
prec. 6901) (as amended by section 4001(b)) is amended
by adding after the item relating to section 6005 the fol-
lowing:
‘‘Sec. 6006. Use of granular mine tailings.’’.
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TITLE V—HIGHWAY REAUTHOR-
IZATION 
AND 
EXCISE 
TAX
SIMPLIFICATION
SEC. 5000. SHORT TITLE; AMENDMENT OF 1986 CODE.
(a) SHORT TITLE.—This title may be cited as the
‘‘Highway Reauthorization and Excise Tax Simplification
Act of 2005’’.
(b) AMENDMENT OF 1986 CODE.—Except as otherwise
expressly provided, whenever in this title an amendment
or repeal is expressed in terms of an amendment to, or re-
peal of, a section or other provision, the reference shall be
considered to be made to a section or other provision of the
Internal Revenue Code of 1986.
Subtitle A—Trust Fund
Reauthorization
SEC. 5101. EXTENSION OF HIGHWAY-RELATED TAXES AND
TRUST FUNDS.
(a) EXTENSION OF TAXES.—
(1) IN GENERAL.—The following provisions are
each amended by striking ‘‘2005’’ each place it ap-
pears and inserting ‘‘2011’’:
(A) Section 4041(a)(1)(C)(iii)(I) (relating
to rate of tax on certain buses).
(B) Section 4041(a)(2)(B) (relating to rate
of tax on special motor fuels).
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(C) Section 4041(m)(1) (relating to certain
alcohol fuels).
(D) Section 4051(c) (relating to termi-
nation of tax on heavy trucks and trailers).
(E) Section 4071(d) (relating to termi-
nation of tax on tires).
(F) Section 4081(d)(1) (relating to termi-
nation of tax on gasoline, diesel fuel, and ker-
osene).
(G) Section 4481(f) (relating to period tax
in effect).
(H) Section 4482(c)(4) (relating to taxable
period).
(I) Section 4482(d) (relating to special rule
for taxable period in which termination date oc-
curs).
(2) 
FLOOR
STOCKS
REFUNDS.—Section
6412(a)(1) (relating to floor stocks refunds) is
amended—
(A) by striking ‘‘2005’’ each place it ap-
pears and inserting ‘‘2011’’, and
(B) by striking ‘‘2006’’ each place it ap-
pears and inserting ‘‘2012’’.
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(b) EXTENSION OF CERTAIN EXEMPTIONS.—The fol-
lowing provisions are each amended by striking ‘‘2005’’ and
inserting ‘‘2011’’:
(1) Section 4221(a) (relating to certain tax-free
sales).
(2) Section 4483(h) (relating to termination of
exemptions for highway use tax).
(c) EXTENSION OF TRANSFERS OF CERTAIN TAXES.—
(1) IN
GENERAL.—Paragraphs (1), (2), and
(4)(D)((iii) of subsection (b) and subsection (c)(3) of
section 9503 (relating to the Highway Trust Fund)
are each amended—
(A) by striking ‘‘2005’’ each place it ap-
pears and inserting ‘‘2011’’, and
(B) by striking ‘‘2006’’ each place it ap-
pears and inserting ‘‘2012’’.
(2) MOTORBOAT AND SMALL-ENGINE FUEL TAX
TRANSFERS.—
(A) IN
GENERAL.—Paragraphs (4)(A)(i)
and (5)(A) of section 9503(c) are each amended
by striking ‘‘2005’’ and inserting ‘‘2011’’.
(B) CONFORMING
AMENDMENTS
TO
LAND
AND
WATER
CONSERVATION
FUND.—Section
201(b) of the Land and Water Conservation