(i) in the matter before subparagraph 
(A), by striking ‘‘June 1, 2005’’ and insert-
ing ‘‘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 High-
way Trust Fund under the Transportation Eq-
uity 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 
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 insert-
ing ‘‘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 ‘‘June 1, 
2005’’ and inserting ‘‘October 1, 2009’’. 
(2) AQUATIC RESOURCES TRUST FUND.— 
(A) SPORT FISH RESTORATION ACCOUNT.— 
Paragraph (2) of section 9504(b) of such Code is 
amended by striking ‘‘Surface Transportation 
Extension Act of 2004, Part V’’ each place it ap-
pears 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 ‘‘June 1, 2005’’ and in-
serting ‘‘October 1, 2009’’, and 
(ii) by striking ‘‘Surface Transpor-
tation Extension Act of 2004, Part V’’ and 
inserting ‘‘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 ‘‘June 1, 2005’’ and 
inserting ‘‘October 1, 2009’’. 
(e) EFFECTIVE DATE.—The amendments made by this 
section shall take effect on the date of the enactment of this 
Act. 
SEC. 3. TECHNICAL CORRECTIONS REGARDING HIGHWAY- 
RELATED TAXES. 
(a) AMENDMENTS RELATED TO SECTION 301 OF THE 
AMERICAN JOBS CREATION ACT OF 2004.—Section 6427 of 
such Code is amended— 
(1) by striking subsection (f), and 
(2) by striking subsection (o) and redesignating 
subsection (p) as subsection (o). 
(b) AMENDMENTS RELATED TO SECTION 853 OF THE 
AMERICAN JOBS CREATION ACT OF 2004.— 
(1) Subparagraph (C) of section 4081(a)(2) of 
the Internal Revenue Code of 1986 is amended by
striking ‘‘for use in commercial aviation’’ and insert-
ing ‘‘for use in commercial aviation by a person reg-
istered for such use under section 4101’’. 
(2) So much of paragraph (2) of section 4081(d) 
of such Code as precedes subparagraph (A) is amend-
ed to read as follows: 
‘‘(2) AVIATION FUELS.—The rates of tax speci-
fied in clauses (ii) and (iv) of subsection (a)(2)(A) 
shall be 4.3 cents per gallon—’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall take effect as if included in the provisions of 
the American Jobs Creation Act of 2004 to which they re-
late.
Union Calendar No. 6 
109TH CONGRESS 
1ST SESSION 
H. R. 996 
[Report No. 109–13] 
A BILL 
To amend the Internal Revenue Code of 1986 to 
provide for the extension of highway-related taxes 
and trust funds, and for other purposes. 
MARCH 8, 2005 
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed