‘‘(7) $6,666,664 for the period of October 1,
2004, through May 31, 2005;’’.
(b) CLEAN VESSEL ACT FUNDING.—Section 4(b) of
such Act (16 U.S.C. 777c(b)) is amended—
(1) in paragraph (4) by striking the paragraph
heading and inserting ‘‘FISCAL YEAR 2004’’;
(2) by redesignating paragraph (5) as para-
graph (6); and
(3) by inserting after paragraph (4) the fol-
lowing:
‘‘(5) FIRST 8 MONTHS OF FISCAL YEAR 2005.—
For the period of October 1, 2004, through May 31,
2005, of the balance of each annual appropriation
remaining after making the distribution under sub-
section (a), an amount equal to $54,666,664, re-
duced by 82 percent of the amount appropriated for
that fiscal year from the Boat Safety Account of the
Aquatic Resources Trust Fund established by sec-
tion 9504 of the Internal Revenue Code of 1986 to
carry out the purposes of section 13106(a) of title
46, United States Code, shall be used as follows:
‘‘(A) $6,666,664 shall be available to the
Secretary of the Interior for 3 fiscal years for
obligation for qualified projects under section
5604(c) of the Clean Vessel Act of 1992 (33
U.S.C. 1322 note).
‘‘(B) $5,333,334 shall be available to the
Secretary of the Interior for 3 fiscal years for
obligation for qualified projects under section
7404(d) of the Sportfishing and Boating Safety
Act of 1998 (16 U.S.C. 777g–1(d)).
‘‘(C) The balance remaining after the ap-
plication of subparagraphs (A) and (B) shall be
transferred to the Secretary of Transportation
and shall be expended for State recreational
boating safety programs under section 13106 of
title 46, United States Code.’’.
(c) BOAT SAFETY FUNDS.—Section 13106(c) of title
46, United States Code, is amended to read as follows:
‘‘(c)(1) Of the amount transferred to the Secretary
of Transportation under paragraph (5)(C) of section 4(b)
of the Dingell-Johnson Sport Fish Restoration Act (16
U.S.C. 777c(b)), $3,333,336 is available to the Secretary
for payment of expenses of the Coast Guard for personnel
and activities directly related to coordinating and carrying
out the national recreational boating safety program under
this title, of which $1,333,336 shall be available to the
Secretary only to ensure compliance with chapter 43 of
this title.
‘‘(2) No funds available to the Secretary under this
subsection may be used to replace funding traditionally
provided through general appropriations, nor for any pur-
poses except those purposes authorized by this section.
‘‘(3) Amounts made available by this subsection shall
remain available until expended.
‘‘(4) The Secretary shall publish annually in the Fed-
eral Register a detailed accounting of the projects, pro-
grams, and activities funded under this subsection.’’.
SEC. 10. BUDGET LIMITATIONS.
(a) ADJUSTMENTS TO ANNUALIZED DISCRETIONARY
SPENDING LIMITS.—In the matter that precedes subpara-
graph (A) of section 251(b)(2) of the Balanced Budget
and Emergency Deficit Control Act of 1985, strike
‘‘through 2002’’.
(b) DISCRETIONARY
SPENDING
LIMITS.—Section
251(c) of the Balanced Budget and Emergency Deficit
Control Act of 1985 is amended as follows:
(1) Strike paragraphs (1) through (7) and re-
designate paragraph (8) (which relates to fiscal year
2005) as paragraph (1) and in such redesignated
paragraph strike ‘‘(1) with respect to fiscal year
2005’’, redesignate the remaining matter as sub-
paragraph (C), and before such redesignated matter
insert the following:
‘‘(1) with respect to fiscal year 2005—
‘‘(A) 
for 
the 
highway 
category:
$31,113,000,000 in outlays;
‘‘(B) for the mass transit category:
$1,453,000,000 in new budget authority and
$6,535,000,000 in outlays; and’’.
(2) Redesignate paragraphs (9) through (16) as
paragraphs (2) through (9).
(c) CATEGORY DEFINED.—Section 250(c)(4) of the
Balanced Budget and Emergency Deficit Control Act of
1985 is amended—
(1) in subparagraph (B) by inserting after
‘‘Century’’ the following: ‘‘and the Surface Trans-
portation Extension Act of 2004, Part V’’; and
(2) in subparagraph (C)—
(A) by inserting after ‘‘Century’’ the first
place it appears the following: ‘‘and the Surface
Transportation Extension Act of 2004, Part
V’’; and
(B) by striking ‘‘that Act’’ and inserting
‘‘those Acts’’.
(d) CONFORMANCE WITH THE CONCURRENT RESO-
LUTION ON THE BUDGET FOR FISCAL YEAR 2005.—Not-
withstanding any other provision of law, all adjustments
made pursuant to section 110(a)(2) of title 23, United
States Code, to sums authorized to be appropriated from
the Highway Trust Fund (other than the Mass Transit
Account) to carry out each of the Federal-aid highway and
highway safety construction programs (other than emer-
gency relief) in fiscal year 2005 shall be deemed to be zero.
(e) SENSE OF CONGRESS ON ADJUSTMENT TO ALIGN
HIGHWAY SPENDING WITH REVENUES.—It is the sense
of Congress that, in any multiyear reauthorization of the
Federal-aid highway program, the alignment of highway
spending with revenues under section 251(b)(1)(B)(ii) of
the Balanced Budget and Emergency Deficit Control Act
of 1985 should be restructured to minimize year-to-year
fluctuations in highway spending levels and to ensure the
uniform enforcement of such levels.
(f) SENSE OF CONGRESS ON FULLY GUARANTEED
FUNDING.—It is the sense of Congress—
(1) in any multiyear law reauthorizing of the
Federal-aid highway program enacted after the date
of the enactment of this Act, the level of obligation
limitations for fiscal year 2005 under the highway
category and the mass transit category in section
8103 of the Transportation Equity Act for the 21st
Century (2 U.S.C. 901 note), as amended and ex-
tended, should equal the obligation limitations for
such categories authorized in such multiyear law;
(2) the highway account category obligation
limitation level for fiscal year 2005 should be equal
to the sum of the Federal Highway Administration,
National Highway Safety Administration, and Fed-
eral Motor Carrier Safety Administration obligation
limitations for fiscal year 2005 in such multiyear
law; and
(3) the mass transit category obligation limita-
tion level for fiscal year 2005 should be equal to the
sum of budget authority and obligation limitation
authorizations for Federal Transit Administration
programs for fiscal year 2005 in such multiyear re-
authorization.
SEC. 11. LEVEL OF OBLIGATION LIMITATIONS.
(a) HIGHWAY CATEGORY.—Section 8103(a) of the
Transportation Equity Act for the 21st Century (2 U.S.C.
901 note; 112 Stat. 492; 117 Stat. 1128) is amended—
(1) by striking ‘‘and’’ at the end of paragraph
(5);
(2) by striking the period at the end of para-
graph (6) and inserting ‘‘; and’’; and
(3) by adding at the end the following:
‘‘(7) for fiscal year 2005, $35,392,000,000.’’.
(C) shall be administered in the same man-
ner as funds apportioned under section 105 of
such title.
(4) OBLIGATION
LIMITATION.—Funds appor-
tioned under this subsection shall be subject to any
limitation on obligations for Federal-aid highways
and highway safety construction programs.
(g) CALCULATION
OF ESTIMATED TRUST FUND
CONTRIBUTIONS.—The amendment made by section 13(c)
of this Act shall have no effect on the estimates of tax
payments attributable to highway users in each State paid
into the Highway Trust Fund for purposes of appor-
tioning funds to States in fiscal year 2004 until enactment
of a multiyear law reauthorizing surface transportation
programs.
SEC. 13. EXTENSION OF AUTHORIZATION FOR USE OF
TRUST FUNDS FOR OBLIGATIONS UNDER
TEA–21.
(a) HIGHWAY TRUST FUND.—
(1) IN
GENERAL.—Paragraph (1) of section
9503(c) of the Internal Revenue Code of 1986 is
amended—
(A) in the matter before subparagraph (A),
by striking ‘‘October 1, 2004’’ and inserting
‘‘June 1, 2005’’,
(B) by striking ‘‘or’’ at the end of subpara-
graph (I),
(C) by striking the period at the end of
subparagraph (J) and inserting ‘‘, or’’,
(D) by inserting after subparagraph (J)
the following new subparagraph:
‘‘(K) authorized to be paid out of the
Highway Trust Fund under the Surface Trans-
portation Extension Act of 2004, Part V.’’, and
(E) in the matter after subparagraph (K),
as added by this paragraph, by striking ‘‘Sur-
face Transportation Extension Act of 2004,
Part IV’’ and inserting ‘‘Surface Transpor-
tation Extension Act of 2004, Part V’’.
(2) MASS TRANSIT ACCOUNT.—Paragraph (3)
of section 9503(e) of such Code is amended—
(A) in the matter before subparagraph (A),
by striking ‘‘October 1, 2004’’ and inserting
‘‘June 1, 2005’’,
(B) in subparagraph (G), by striking ‘‘or’’
at the end of such subparagraph,
(C) in subparagraph (H), by inserting ‘‘or’’
at the end of such subparagraph,
(D) by inserting after subparagraph (H)
the following new subparagraph:
‘‘(I) the Surface Transportation Extension
Act of 2004, Part V,’’, and
(E) in the matter after subparagraph (I),
as added by this paragraph, by striking ‘‘Sur-
face Transportation Extension Act of 2004,
Part IV’’ and inserting ‘‘Surface Transpor-
tation Extension Act of 2004, Part V’’.
(3) EXCEPTION
TO
LIMITATION
ON
TRANS-
FERS.—Subparagraph (B) of section 9503(b)(5) of
such Code is amended by striking ‘‘October 1,
2004’’ and inserting ‘‘June 1, 2005’’.
(4) CONFORMING AMENDMENT.—Subsection (a)
of section 10 of the Surface Transportation Exten-
sion Act of 2004, Part IV is amended by striking
paragraph (4).
(b) AQUATIC RESOURCES TRUST FUND.—
(1) SPORT
FISH
RESTORATION
ACCOUNT.—
Paragraph (2) of section 9504(b) of the Internal
Revenue Code of 1986 is amended by striking ‘‘Sur-
face Transportation Extension Act of 2004, Part
IV’’ each place it appears and inserting ‘‘Surface
Transportation Extension Act of 2004, Part V’’.
(2) BOAT SAFETY ACCOUNT.—Subsection (c) of
section 9504 of such Code is amended—
(A) by striking ‘‘October 1, 2004’’ and in-
serting ‘‘June 1, 2005’’, and
(B) by striking ‘‘Surface Transportation
Extension Act of 2004, Part IV’’ and inserting
‘‘Surface Transportation Extension Act of
2004, Part V’’.
(3) EXCEPTION
TO
LIMITATION
ON
TRANS-
FERS.—Paragraph (2) of section 9504(d) of such
Code is amended by striking ‘‘October 1, 2004’’ and
inserting ‘‘June 1, 2005’’.
(c) ALL ALCOHOL FUEL TAXES TRANSFERRED TO
HIGHWAY TRUST FUND FOR FISCAL YEAR 2004.—Sub-
paragraphs (E) and (F) of section 9503(b)(4) (relating
to certain taxes not transferred to Highway Trust Fund)
are each amended by inserting ‘‘before October 1, 2003,
and for the period beginning after September 30, 2004,
and’’ before ‘‘before October 1, 2005’’.
(d) EFFECTIVE DATE.—
(1) IN GENERAL.—Except as provided in para-
graph (2), the amendments made by this section
shall take effect on the date of the enactment of this
Act.
(2) TRANSFERS TO HIGHWAY TRUST FUND.—
The amendments made by subsection (c) shall apply
to taxes imposed after September 30, 2003.
(e) TEMPORARY RULE REGARDING ADJUSTMENTS.—
During the period beginning on the date of the enactment
of the Surface Transportation Extension Act of 2003 and
ending on May 31, 2005, for purposes of making any esti-
mate under section 9503(d) of the Internal Revenue Code
of 1986 of receipts of the Highway Trust Fund, the Sec-
retary of the Treasury shall treat—
(1) each expiring provision of paragraphs (1)
through (4) of section 9503(b) of such Code which
is related to appropriations or transfers to such
Fund to have been extended through the end of the
24-month 
period 
referred 
to 
in 
section
9503(d)(1)(B) of such Code, and
(2) with respect to each tax imposed under the
sections referred to in section 9503(b)(1) of such
Code, the rate of such tax during the 24-month pe-
riod referred to in section 9503(d)(1)(B) of such
Code to be the same as the rate of such tax as in
effect on the date of the enactment of the Surface
Transportation Extension Act of 2003.
(f) APPORTIONMENT OF HIGHWAY TRUST FUNDS
FOR FISCAL YEAR 2004.—Section 9503(d)(3) of the Inter-
nal Revenue Code of 1986 shall not apply to any appor-
tionment to the States of the amounts authorized to be
appropriated from the Highway Trust Fund for the fiscal
year ending September 30, 2004.
Passed the House of Representatives September 30,
2004.
Attest:
Clerk.
108TH CONGRESS
2D SESSION
H. R. 5183
AN ACT
To provide an extension of highway, highway safe-
ty, motor carrier safety, transit, and other pro-
grams funded out of the Highway Trust Fund
pending enactment of a law reauthorizing the
Transportation Equity Act for the 21st Century.