1067
(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 occurs).
(2) 
FLOOR
STOCKS
REFUNDS.—Section
6412(a)(1) of such Code (relating to floor stocks re-
funds) 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’’.
(b) EXTENSION OF CERTAIN EXEMPTIONS.—The fol-
lowing provisions of such Code are each amended by strik-
ing ‘‘2005’’ and inserting ‘‘2011’’:
1068
(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 DEPOSITS INTO TRUST FUNDS.—
(1) IN GENERAL.—Paragraphs (1) and (2) of
subsection (b), and paragraphs (2) and (3) of sub-
section (c), of section 9503 of such Code (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) of such Code 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
Fund Act of 1965 (16 U.S.C. 460l–11(b)) is
amended—
1069
(i) by striking ‘‘2003’’ and inserting
‘‘2009’’, and
(ii) by striking ‘‘2004’’ each place it
appears and inserting ‘‘2010’’.
(d) EXTENSION AND EXPANSION OF EXPENDITURES
FROM TRUST FUNDS.—
(1) HIGHWAY TRUST FUND.—
(A) HIGHWAY
ACCOUNT.—Paragraph (1)
of section 9503(c) of such Code is amended—
(i) in the matter before subparagraph
(A), by striking ‘‘June 1, 2005’’ and in-
serting ‘‘October 1, 2009’’,
(ii) by striking ‘‘or’’ at the end of sub-
paragraph (J),
(iii) by striking the period at the end
of subparagraph (K) and inserting ‘‘, or’’,
(iv) by inserting after subparagraph
(K) the following new subparagraph:
‘‘(L) authorized to be paid out of the
Highway Trust Fund under the Transportation
Equity Act: A Legacy for Users.’’, and
(v) in the matter after subparagraph
(L), as added by clause (iv), by striking
‘‘Surface Transportation Extension Act of
1070
2004, Part V’’ and inserting ‘‘Transpor-
tation Equity Act: A Legacy for Users’’.
(B) MASS TRANSIT ACCOUNT.—Paragraph
(3) of section 9503(e) of such Code is
amended—
(i) in the matter before subparagraph
(A), by striking ‘‘June 1, 2005’’ and in-
serting ‘‘October 1, 2009’’,
(ii) by striking ‘‘or’’ at the end of sub-
paragraph (H),
(iii) by inserting ‘‘or’’ at the end of
subparagraph (I),
(iv) by inserting after subparagraph
(I) the following new subparagraph:
‘‘(J) Transportation Equity Act: A Legacy
for Users,’’, and
(v) in the matter after subparagraph
(J), as added by clause (iv), by striking
‘‘Surface Transportation Extension Act of
2004, Part V’’ and inserting ‘‘Transpor-
tation Equity Act: A Legacy for Users’’.
(C) EXCEPTION TO LIMITATION ON TRANS-
FERS.—Subparagraph 
(B) 
of 
section
9503(b)(6) of such Code is amended by striking