1069
HR 3 PCS 
(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) of such Code is amended—
(i) in the matter before subparagraph 
(A), by striking ‘‘June 1, 2005’’ and in-
serting ‘‘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 
Highway Trust Fund under the Transportation 
Equity 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
1070
HR 3 PCS 
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 amend-
ed—
(i) in the matter before subparagraph 
(A), by striking ‘‘June 1, 2005’’ and in-
serting ‘‘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
1071
HR 3 PCS 
‘‘June 1, 2005’’ and inserting ‘‘October 1, 
2009’’. 
(2) AQUATIC RESOURCES TRUST FUND.—
(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, Part V’’ 
each place it appears and inserting ‘‘Transpor-
tation 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.
1072
HR 3 PCS 
SEC. 10003. TECHNICAL CORRECTIONS REGARDING HIGH-
WAY-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 amended 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
1073
HR 3 PCS 
of the American Jobs Creation Act of 2004 to which they 
relate.
Passed the House of Representatives March 10, 
2005. 
Attest: 
JEFF TRANDAHL, 
Clerk.
Calendar No. 69
109TH CONGRESS 
1ST SESSION 
H. R. 3
AN ACT 
To authorize funds for Federal-aid highways, high-
way safety programs, and transit programs, and 
for other purposes. 
APRIL 6, 2005
Read twice and placed on the calendar