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(i) by inserting ‘‘, or if it is an activity 
described in subparagraph (M)’’ after 
‘‘high-speed rail improvements’’; 
(ii) by striking ‘‘and’’ at the end of 
subparagraph (K); 
(iii) by striking the period at the end 
of subparagraph (L) and inserting ‘‘; and’’; 
and 
(iv) by adding at the end the following 
new subparagraph: 
‘‘(M) the acquisition of locomotives, rolling 
stock, track, and signal equipment.’’; and 
(E) in subsection (c)(2), by striking ‘‘plan-
ning’’ and inserting ‘‘development’’. 
(2) CONFORMING AMENDMENT.—The item re-
lating to section 26101 in the table of sections of 
chapter 261 of title 49, United States Code, is 
amended by striking ‘‘planning’’ and inserting ‘‘de-
velopment’’. 
(b) AUTHORIZATION OF APPROPRIATIONS.—Section 
26104 of title 49, United States Code, is amended to read 
as follows: 
‘‘§ 26104. Authorization of appropriations 
‘‘(a) FISCAL YEARS 2006 THROUGH 2013.—There 
are authorized to be appropriated to the Secretary—
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‘‘(1) $70,000,000 for carrying out section 
26101; and 
‘‘(2) $30,000,000 for carrying out section 
26102, 
for each of the fiscal years 2006 through 2013. 
‘‘(b) FUNDS TO REMAIN AVAILABLE.—Funds made 
available under this section shall remain available until ex-
pended.’’. 
TITLE X—TAX PROVISIONS 
SEC. 10001. SHORT TITLE. 
This title may be cited as the ‘‘Highway Reauthoriza-
tion Tax Act of 2005’’. 
SEC. 10002. EXTENSION OF HIGHWAY-RELATED TAXES AND 
TRUST FUNDS. 
(a) EXTENSION OF TAXES.—
(1) IN GENERAL.—The following provisions of 
the Internal Revenue Code of 1986 are each amend-
ed by striking ‘‘2005’’ each place it appears and in-
serting ‘‘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). 
(C) Section 4041(m)(1) (relating to certain 
alcohol fuels).
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(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’’:
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(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—