to $15,000,000 times the number 
of States the share of which is 
determined under item (aa). 
‘‘(iii) LEGISLATIVE FUNDING MECHA-
NISMS.—A funding mechanism is described 
in this clause as follows: 
‘‘(I) A funding mechanism which 
results in revenues for transportation- 
related projects in the State for fiscal 
year 2014 and each succeeding fiscal 
year which are equal to the excess 
of— 
‘‘(aa) the mean annual aver-
age of distributions from the 
Highway Trust Fund to the 
State 
for 
fiscal 
years 
2004 
through 2009; over 
‘‘(bb) the distributions from 
the Highway Trust Fund to the 
State for such fiscal year attrib-
utable to the core programs fi-
nancing rate for such year. 
‘‘(II) 
A 
funding 
mechanism 
which results in an increase in the 
State rate of tax on motor fuels equal 
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to the decrease in the rate of tax on 
such fuels under section 4081 for fis-
cal year 2014 and any succeeding fis-
cal year. 
‘‘(iv) DISTRIBUTION
OF
REMAINING 
AMOUNT.—If after September 30, 2013, a 
portion of the amount specified in clause 
(i) remains, the Secretary, in consultation 
with the Secretary of Transportation, 
shall, on October 1, 2013, apportion the 
portion among the States which received a 
share of such amount under clause (ii) and 
which are not described in clause (v) using 
the percentages determined under clause 
(ii)(II)(aa) for such States. 
‘‘(v) ENFORCEMENT
OF
FUNDING 
MECHANISM
REQUIREMENT.—If a State, 
which enacted legislation providing for a 
funding mechanism described in clause 
(iii), terminates such mechanism before fis-
cal year 2013, the State’s share deter-
mined under clauses (ii) and (iv) shall be 
deducted from any amount the State would 
otherwise receive from the Highway Trust 
Fund for fiscal year 2013. 
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‘‘(B) ADDITIONAL
EXPENDITURES
FROM 
FUND.— 
‘‘(i) IN
GENERAL.—Amounts in the 
Infrastructure Special Assistance Fund, in 
excess of the amount specified in subpara-
graph (A)(i), shall be available, as provided 
by appropriation Acts, to the States for 
any surface transportation (including mass 
transit and rail) purpose in such States, 
and the Secretary shall apportion such ex-
cess amounts among all States using the 
percentages 
determined 
under 
clause 
(ii)(II)(aa) for such States. 
‘‘(ii) ENFORCEMENT.—If the Sec-
retary determines that a State has used 
amounts under clause (i) for a purpose 
which is not a surface transportation pur-
pose as described in clause (i), the improp-
erly used amounts shall be deducted from 
any amount the State would otherwise re-
ceive from the Highway Trust Fund for 
the fiscal year which begins after the date 
of the determination.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section takes effect on October 1, 2009. 
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SEC. 5. RETURN OF EXCESS TAX RECEIPTS TO STATES. 
(a) IN GENERAL.—Section 9503(c) of the Internal 
Revenue Code of 1986 is amended by redesignating para-
graph (7) (as added by section 11161(c)(1) of the Safe, 
Accountable, Flexible, Efficient Transportation Equity 
Act: A Legacy for Users) as paragraph (6) and by adding 
at the end the following: 
‘‘(7) RETURN
OF
EXCESS
TAX
RECEIPTS
TO 
STATES
FOR
SURFACE
TRANSPORTATION
PUR-
POSES.— 
‘‘(A) IN GENERAL.—On the first day of 
each of fiscal years 2010, 2011, 2012, and 
2013, the Secretary, in consultation with the 
Secretary of Transportation, shall— 
‘‘(i) determine the excess (if any) of— 
‘‘(I) the amounts appropriated in 
such fiscal year to the Highway Trust 
Fund under subsection (b) which are 
equivalent to the taxes attributable to 
the excess of— 
‘‘(aa) the Highway Trust 
Fund financing rate for such 
year, over 
‘‘(bb) the core programs fi-
nancing rate for such year, over 
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