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(A) 
SPORT
FISH
RESTORATION
AC-
COUNT.—Paragraph (2) of section 9504(b) of 
such Code is amended by striking ‘‘Surface 
Transportation Extension Act of 2004’’ each 
place it appears and inserting ‘‘Transportation 
Equity Act: A Legacy for Users’’. 
(B) BOAT SAFETY ACCOUNT.—Subsection 
(c) of section 9504 of such Code is amended— 
(i) by striking ‘‘May 1, 2004’’ and in-
serting ‘‘October 1, 2009’’, and 
(ii) by striking ‘‘Surface Transpor-
tation Extension Act of 2004’’ and insert-
ing ‘‘Transportation Equity Act: A Legacy 
for Users’’. 
(C) EXCEPTION TO LIMITATION ON TRANS-
FERS.—Paragraph (2) of section 9504(d) of 
such Code is amended by striking ‘‘May 1, 
2004’’ and inserting ‘‘October 1, 2009’’.
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Subtitle B—Restructuring of 
Incentives for Alcohol Fuels, Etc. 
SEC. 9201. REDUCED RATES OF TAX ON GASOHOL RE-
PLACED WITH EXCISE TAX CREDIT; REPEAL 
OF OTHER ALCOHOL-BASED FUEL INCEN-
TIVES; ETC. 
(a) EXCISE TAX CREDIT FOR ALCOHOL FUEL MIX-
TURES.— 
(1) IN
GENERAL.—Subsection (f) of section 
6427 is amended to read as follows: 
‘‘(f) ALCOHOL FUEL MIXTURES.— 
‘‘(1) IN
GENERAL.—The amount of credit 
which would (but for section 40(c)) be determined 
under section 40(a)(1) for any period— 
‘‘(A) shall, with respect to taxable events 
occurring during such period, be treated— 
‘‘(i) as a payment of the taxpayer’s li-
ability for tax imposed by section 4081, 
and 
‘‘(ii) as received at the time of the 
taxable event, and 
‘‘(B) to the extent such amount of credit 
exceeds such liability for such period, shall (ex-
cept as provided in subsection (k)) be paid sub-
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ject to subsection (i)(3) by the Secretary with-
out interest. 
‘‘(2) SPECIAL RULES.— 
‘‘(A) ONLY
CERTAIN
ALCOHOL
TAKEN 
INTO
ACCOUNT.—For purposes of paragraph 
(1), section 40 shall be applied— 
‘‘(i) by not taking into account alcohol 
with a proof of less than 190, and 
‘‘(ii) by treating as alcohol the alcohol 
gallon equivalent of ethyl tertiary butyl 
ether or other ethers produced from such 
alcohol. 
‘‘(B) TREATMENT
OF
REFINERS.—For 
purposes of paragraph (1), in the case of a mix-
ture— 
‘‘(i) the alcohol in which is described 
in subparagraph (A)(ii), and 
‘‘(ii) which is produced by any person 
at a refinery prior to any taxable event, 
section 40 shall be applied by treating such per-
son as having sold such mixture at the time of 
its removal from the refinery (and only at such 
time) to another person for use as a fuel. 
‘‘(3) MIXTURES
NOT
USED
AS
FUEL.—Rules 
similar to the rules of subparagraphs (A) and (D)
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of section 40(d)(3) shall apply for purposes of this 
subsection. 
‘‘(4) TERMINATION.—This section shall apply 
only to periods to which section 40 applies, deter-
mined by substituting in section 40(e)— 
‘‘(A) ‘December 31, 2010’ for ‘December 
31, 2007’, and 
‘‘(B) ‘January 1, 2011’ for ‘January 1, 
2008’.’’ 
(2) REVISION
OF
RULES
FOR
PAYMENT
OF 
CREDIT.—Paragraph (3) of section 6427(i) is 
amended to read as follows: 
‘‘(3) SPECIAL
RULE
FOR
ALCOHOL
MIXTURE 
CREDIT.— 
‘‘(A) IN GENERAL.—A claim may be filed 
under subsection (f)(1)(B) by any person for 
any period— 
‘‘(i) for which $200 or more is pay-
able under such subsection (f)(1)(B), and 
‘‘(ii) which is not less than 1 week. 
In the case of an electronic claim, this subpara-
graph shall be applied without regard to clause 
(i). 
‘‘(B) 
PAYMENT
OF
CLAIM.—Notwith-
standing subsection (f)(1)(B), if the Secretary
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has not paid pursuant to a claim filed under 
this section within 45 days of the date of the 
filing of such claim (20 days in the case of an 
electronic claim), the claim shall be paid with 
interest from such date determined by using the 
overpayment rate and method under section 
6621. 
‘‘(C) TIME FOR FILING CLAIM.—No claim 
filed under this paragraph shall be allowed un-
less filed on or before the last day of the first 
quarter following the earliest quarter included 
in the claim.’’ 
(b) REPEAL OF OTHER INCENTIVES FOR FUEL MIX-
TURES.— 
(1) Subsection (b) of section 4041 is amended 
to read as follows: 
‘‘(b) EXEMPTION
FOR
OFF-HIGHWAY
BUSINESS 
USE.— 
‘‘(1) IN GENERAL.—No tax shall be imposed by 
subsection (a) or (d)(1) on liquids sold for use or 
used in an off-highway business use. 
‘‘(2) TAX WHERE OTHER USE.—If a liquid on 
which no tax was imposed by reason of paragraph 
(1) is used otherwise than in an off-highway busi-
ness use, a tax shall be imposed by paragraph
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(1)(B), (2)(B), or (3)(A)(ii) of subsection (a) 
(whichever is appropriate) and by the corresponding 
provision of subsection (d)(1) (if any). 
‘‘(3) OFF-HIGHWAY BUSINESS USE DEFINED.— 
For purposes of this subsection, the term ‘off-high-
way business use’ has the meaning given to such 
term by section 6421(e)(2); except that such term 
shall not, for purposes of subsection (a)(1), include 
use in a diesel-powered train.’’ 
(2) Section 4041(k) is hereby repealed. 
(3) Section 4081(c) is hereby repealed. 
(4) Section 4091(c) is hereby repealed. 
(c) TRANSFERS TO HIGHWAY TRUST FUND.—Para-
graph (4) of section 9503(b) is amended by adding ‘‘or’’ 
at the end of subparagraph (B), by striking the comma 
at the end of subparagraph (C) and inserting a period, 
and by striking subparagraphs (D), (E), and (F). 
(d) CONFORMING AMENDMENTS.— 
(1) Subsection (c) of section 40 is amended to 
read as follows: 
‘‘(c) COORDINATION
WITH
EXCISE
TAX
BENE-
FITS.—The amount of the credit determined under this 
section with respect to any alcohol shall, under regulations 
prescribed by the Secretary, be properly reduced to take