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Fund Act of 1965 (16 U.S.C. 460l–11(b)) is
amended—
(i) by striking ‘‘2003’’ and inserting
‘‘2009’’, and
(ii) by striking ‘‘2004’’ each place it
appears and inserting ‘‘2010’’.
(d) EXTENSION AND EXPANSION OF EXPENDITURES
FROM TRUST FUNDS.—
(1) HIGHWAY TRUST FUND.—
(A) HIGHWAY ACCOUNT.—Paragraph (1) of
section 9503(c) 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 (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 Safe, Accountable,
Flexible, and Efficient Transportation Equity
Act of 2005.’’, and
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(v) in the matter after subparagraph
(L), as added by clause (iv), by striking
‘‘Surface Transportation Extension Act of
2004, Part V’’ and inserting ‘‘Safe, Ac-
countable, Flexible, and Efficient Transpor-
tation Equity Act of 2005’’.
(B) MASS TRANSIT ACCOUNT.—Paragraph
(3) of section 9503(e) 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) Safe, Accountable, Flexible, and Effi-
cient Transportation Equity Act of 2005,’’, 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 ‘‘Safe, Ac-
countable, Flexible, and Efficient Transpor-
tation Equity Act of 2005’’.
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(C) EXCEPTION TO LIMITATION ON TRANS-
FERS.—Subparagraph (B) of section 9503(b)(6)
is amended by striking ‘‘June 1, 2005’’ and in-
serting ‘‘October 1, 2009’’.
(D) EXPENDITURES
FOR HIGHWAY USE
TAX EVASION PROJECTS.—Section 9503(c) is
amended by adding at the end the following new
paragraph:
‘‘(6) HIGHWAY USE TAX EVASION PROJECTS.—
From amounts available in the Highway Trust Fund,
there is authorized to be expended—
‘‘(A) for the period beginning with fiscal
year 2006 and ending with fiscal year 2009 to
the Internal Revenue Service—
‘‘(i) $120,000,000 for enforcement of
fuel tax compliance, including the pre-cer-
tification of tax-exempt users, and
‘‘(ii) $80,000,000 for the excise fuel in-
formation 
reporting 
system, 
of 
which
$40,000,000 shall be allocated to the excise
summary terminal activity reporting sys-
tem, and
‘‘(B) for each of the fiscal years 2006, 2007,
2008, and 2009 to the Federal Highway Admin-
istration, $50,000,000 to be allocated $1,000,000
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to each State to combat fuel tax evasion on the
State level.’’.
(2) AQUATIC RESOURCES TRUST FUND.—
(A) SPORT FISH RESTORATION ACCOUNT.—
Paragraph (2) of section 9504(b) is amended by
striking ‘‘Surface Transportation Extension Act
of 2004, Part V’’ each place it appears and in-
serting ‘‘Safe, Accountable, Flexible, and Effi-
cient Transportation Equity Act of 2005’’ .
(B) EXCEPTION TO LIMITATION ON TRANS-
FERS.—Paragraph (2) of section 9504(d) is
amended by striking ‘‘June 1, 2005’’ and insert-
ing ‘‘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. 5102. MODIFICATION OF ADJUSTMENTS OF APPOR-
TIONMENTS.
(a) IN GENERAL.—Section 9503(d) (relating to adjust-
ments for apportionments) is amended—
(1) by striking ‘‘24-month’’ in paragraph (1)(B)
and inserting ‘‘48-month’’, and
(2) by striking ‘‘2 YEARS’ ’’ in the heading for
paragraph (3) and inserting ‘‘4 YEARS’ ’’.
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(b) MEASUREMENT OF NET HIGHWAY RECEIPTS.—
Section 9503(d) is amended by redesignating paragraph (6)
as paragraph (7) and by inserting after paragraph (5) the
following new paragraph:
‘‘(6) MEASUREMENT
OF
NET
HIGHWAY
RE-
CEIPTS.—For purposes of making any estimate under
paragraph (1) of net highway receipts for periods
ending after the date specified in subsection (b)(1),
the Secretary shall treat—
‘‘(A) each expiring provision of subsection
(b) which is related to appropriations or trans-
fers to the Highway Trust Fund to have been ex-
tended through the end of the 48-month period
referred to in paragraph (1)(B), and
‘‘(B) with respect to each tax imposed under
the sections referred to in subsection (b)(1), the
rate of such tax during the 48-month period re-
ferred to in paragraph (1)(B) to be the same as
the rate of such tax as in effect on the date of
such estimate.’’.
(c) EFFECTIVE DATE.—The amendments made by this
section shall take effect on the date of the enactment of this
Act.