this subsection with respect to any liquid in retail 
stocks held at the place where intended to be sold 
at retail. 
(4) DEFINITIONS.—For purposes of this sub-
section, the terms ‘‘dealer’’ and ‘‘held by a dealer’’ 
have the respective meanings given to such terms by 
section 6412 of such Code; except that the term 
‘‘dealer’’ includes a producer. 
(5) CERTAIN RULES TO APPLY.—Rules similar 
to the rules of subsections (b) and (c) of section 
6412 and sections 6206 and 6675 of such Code shall 
apply for purposes of this subsection. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to fuel removed after September 
30, 2013. 
SEC. 8. REVENUE ALIGNED BUDGET AUTHORITY. 
Section 110(a) of title 23, United States Code, is 
amended by striking paragraph (1) and inserting the fol-
lowing: 
‘‘(1) ALLOCATION.—If the amount determined 
under section 251(b)(1)(B)(ii)(I)(cc) of the Balanced 
Budget and Emergency Deficit Control Act of 1985 
(2 U.S.C. 901(b)(2)(B)(ii)(I)(cc)) for fiscal year 
2009 or any fiscal year thereafter is greater than 
zero, the Secretary, on October 1 of the following 
VerDate Aug 31 2005 
09:16 Apr 28, 2006
Jkt 049200
PO 00000
Frm 00035
Fmt 6652
Sfmt 6201
E:\BILLS\H5205.IH
H5205
cprice-sewell on PROD1PC66 with BILLS
fiscal year, shall allocate for that following fiscal 
year an amount of funds equal to the amount deter-
mined under that section.’’. 
SEC. 9. REPORT TO CONGRESS. 
Not later than 180 days after the date of enactment 
of this Act, after consultation with the appropriate com-
mittees of Congress, the Secretary of Transportation shall 
submit a report to Congress describing such technical and 
conforming amendments to titles 23 and 49, United States 
Code, and such technical and conforming amendments to 
other laws, as are necessary to bring those titles and other 
laws into conformity with the policy embodied in this Act 
and the amendments made by this Act. 
SEC. 10. EFFECTIVE DATE CONTINGENT UPON CERTIFI-
CATION OF DEFICIT NEUTRALITY. 
(a) PURPOSE.—The purpose of this section is to en-
sure that— 
(1) this Act will become effective only if the Di-
rector of the Office of Management and Budget cer-
tifies that this Act is deficit neutral; 
(2) discretionary spending limits are reduced to 
capture the savings realized in devolving transpor-
tation functions to the State level pursuant to this 
Act; and 
VerDate Aug 31 2005 
09:16 Apr 28, 2006
Jkt 049200
PO 00000
Frm 00036
Fmt 6652
Sfmt 6201
E:\BILLS\H5205.IH
H5205
cprice-sewell on PROD1PC66 with BILLS
(3) the tax reduction made by this Act is not 
scored under pay-as-you-go and does not inadvert-
ently trigger a sequestration. 
(b) EFFECTIVE
DATE
CONTINGENCY.—Notwith-
standing any other provision of this Act, this Act and the 
amendments made by this Act shall take effect only if— 
(1) the Director of the Office of Management 
and Budget (referred to in this section as the ‘‘Di-
rector’’) submits the report as required in subsection 
(c); and 
(2) the report contains a certification by the Di-
rector that, based on the required estimates, the re-
duction in discretionary outlays resulting from the 
reduction in contract authority is at least as great 
as the reduction in revenues for each fiscal year 
through fiscal year 2014. 
(c) OMB ESTIMATES AND REPORT.— 
(1) REQUIREMENTS.—Not later than 5 cal-
endar days after the date of enactment of this Act, 
the Director shall— 
(A) estimate the net change in revenues re-
sulting from this Act for each fiscal year 
through fiscal year 2014; 
(B) estimate the net change in discre-
tionary outlays resulting from the reduction in 
VerDate Aug 31 2005 
09:16 Apr 28, 2006
Jkt 049200
PO 00000
Frm 00037
Fmt 6652
Sfmt 6201
E:\BILLS\H5205.IH
H5205
cprice-sewell on PROD1PC66 with BILLS