I
105TH CONGRESS
1ST SESSION
H. R. 644
To amend the Internal Revenue Code of 1986 to provide for the deposit
of the general revenue portion of the motor fuel excise taxes into the
Highway Trust Fund and Airport and Airway Trust Fund, and for
other purposes.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY 6, 1997
Mr. LATOURETTE (for himself, Mr. MCCOLLUM, Mr. GILLMOR, Mr. PITTS,
Mr. PETRI, Mr. CLEMENT, Mr. METCALF, Mr. PEASE, and Mr. CRAMER)
introduced the following bill; which was referred to the Committee on
Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to provide
for the deposit of the general revenue portion of the
motor fuel excise taxes into the Highway Trust Fund
and Airport and Airway Trust Fund, and for other pur-
poses.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. GENERAL REVENUE PORTION OF HIGHWAY
MOTOR FUEL EXCISE TAX REVENUES TO BE
DEPOSITED INTO HIGHWAY TRUST FUND.
(a) IN GENERAL.—Paragraph (4) of section 9503(b)
of the Internal Revenue Code of 1986 (relating to certain
additional taxes not transferred to Highway Trust Fund)
is amended to read as follows:
‘‘(4) CERTAIN
TAXES
NOT
TRANSFERRED
TO
HIGHWAY
TRUST
FUND.—For purposes of para-
graphs (1) and (2), there shall not be taken into ac-
count the taxes imposed by—
‘‘(A) section 4041(d),
‘‘(B) section 4081 to the extent attrib-
utable 
to 
the 
rate 
specified 
in 
section
4081(a)(2)(B), or
‘‘(C) section 4041 or 4081 to the extent
attributable to fuel used in a train.’’
(b) INCREASED REVENUES TO MASS TRANSIT AC-
COUNT.—Paragraph (2) of section 9503(e) of such Code
(relating to transfers to mass transit account) is amended
by striking ‘‘2 cents’’ and inserting ‘‘2.86 cents’’.
(c) CONFORMING AMENDMENTS.—
(1) Subparagraph (B) of section 40(e)(1) of
such Code is amended by striking ‘‘during which the
Highway Trust Fund financing rate under section
4081(a)(2) is not in effect’’ and inserting ‘‘during
which the rates of tax specified in section
4081(a)(2)(A) are not in effect’’.
(2) Paragraph (2) of section 9502(b) of such
Code is amended by striking ‘‘(to the extent of 15
cents per gallon)’’.
(3) The last sentence of subparagraph (A) of
section 9503(c)(2) of such Code is amended by strik-
ing ‘‘by taking into account only the Highway Trust
Fund financing rate applicable to any fuel’’ and in-
serting ‘‘by taking into account only the portion of
the taxes which are deposited into the Highway
Trust Fund’’.
(4) Subparagraph (D) of section 9503(c)(4) of
such Code is amended by striking ‘‘the Highway
Trust Fund financing rate’’ and inserting ‘‘so much
of the rate specified in section 4081(a)(2)(A)(i) as
exceeds 4.3 cents per gallon’’.
(5) Subparagraph (B) of section 9503(c)(5) of
such Code is amended by striking ‘‘the Highway
Trust Fund financing rate’’ and inserting ‘‘so much
of the rate specified in section 4081(a)(2)(A)(i) as
exceeds 4.3 cents per gallon’’.
(6) Subparagraph (D) of section 9503(c)(6) of
such Code is amended by striking ‘‘the Highway
Trust Fund financing rate’’ and inserting ‘‘so much
of a rate of tax under section 4081(a)(2)(A) as ex-
ceeds 4.3 cents per gallon’’.
(7) Subsection (f) of section 9503 of such Code
is hereby repealed.
(d) EFFECTIVE DATE.—The amendments made by
this section shall apply to amounts received in the Treas-
ury after the date of the enactment of this Act.
SEC. 2. GENERAL REVENUE PORTION OF AVIATION FUEL
EXCISE TAX REVENUES TO BE DEPOSITED
INTO AIRPORT AND AIRWAY TRUST FUND.
(a) IN GENERAL.—Paragraph (3) of section 9502(b)
of the Internal Revenue Code of 1986 (relating to transfer
to Airport and Airway Trust Fund of amounts equivalent
to certain taxes) is amended by striking ‘‘(to the extent
attributable to the Airport and Airway Trust Fund financ-
ing rate)’’.
(b) CONFORMING AMENDMENT.—Subsection (f) of
section 9502 of such Code is hereby repealed.
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to amounts received in the Treas-
ury after the date of the enactment of this Act.
Æ