567
HR 2400 RDS
(2) by striking ‘‘October 1, 1988’’ and inserting
‘‘the date of the enactment of the Building Efficient
Surface Transportation and Equity Act of 1998’’.
(c) LIMITATION
ON EXPENDITURE AUTHORITY.—
Section 9504 (relating to Aquatic Resources Trust Fund)
is amended by redesignating subsection (d) as subsection
(e) and by inserting after subsection (c) the following:
‘‘(d) LIMITATION ON TRANSFERS TO AQUATIC RE-
SOURCES TRUST FUND.—
‘‘(1) IN GENERAL.—Except as provided in para-
graph (2), no amount may be appropriated or paid
to any Account in the Aquatic Resources Trust
Fund on and after the date of any expenditure from
any such Account which is not permitted by this sec-
tion. The determination of whether an expenditure is
so permitted shall be made without regard to—
‘‘(A) any provision of law which is not con-
tained or referenced in this title or in a revenue
Act, and
‘‘(B) whether such provision of law is a
subsequently enacted provision or directly or in-
directly seeks to waive the application of this
subsection.
‘‘(2) EXCEPTION
FOR
PRIOR
OBLIGATIONS.—
Paragraph (1) shall not apply to any expenditure to
568
HR 2400 RDS
liquidate any contract entered into (or for any
amount otherwise obligated) before October 1, 2003,
in accordance with the provisions of this section.’’.
(d) EFFECTIVE DATES.—
(1) IN
GENERAL.—Except as otherwise pro-
vided in this section, the amendments made by this
section shall take effect on the date of the enactment
of this Act.
(2) INCREASED TRANSFERS.—The amendment
made by subsection (a)(2) shall take effect on Octo-
ber 1, 1998.
SEC. 1105. REPEAL OF EXCISE TAX ON TIRES.
(a) IN GENERAL.—Subchapter A of chapter 32 (re-
lating to automotive and related items) is amended by
striking part II.
(b) CONFORMING AMENDMENTS.—
(1) Section 4051 is amended by striking sub-
section (d).
(2) Section 4218 is amended—
(A) by striking ‘‘(other than a tire taxable
under section 4071)’’ in subsection (a),
(B) by striking subsection (b), and
(C) by redesignating subsection (c) as sub-
section (b).
569
HR 2400 RDS
(3)(A) The third sentence of section 4221(a) is
amended to read as follows: ‘‘Paragraphs (4) and
(5) shall not apply to the tax imposed by section
4051 on and after October 1, 2005.’’
(B) Subsection (e) of section 4221 is amend-
ed—
(i) by striking paragraphs (2) and (3),
(ii) by striking so much of such subsection
as precedes the text of paragraph (1) and in-
serting:
‘‘(e) RECIPROCITY REQUIRED IN CASE OF CIVIL AIR-
CRAFT.—’’, and
(iii) by moving such text 2 ems to the left.
(4) Paragraph (1) of section 4223(b) is amend-
ed by striking ‘‘section 4218(c)’’ and inserting ‘‘sec-
tion 4218(b)’’.
(5)(A) Paragraph (1) of section 6412(a) is
amended—
(i) by striking ‘‘TIRES AND TAXABLE’’ in
the heading and inserting ‘‘TAXABLE’’, and
(ii) by striking ‘‘4071 or’’.
(B) Subsection (c) of section 6412 is amended
by striking ‘‘sections 4071 and’’ and inserting ‘‘sec-
tion’’.
570
HR 2400 RDS
(6)(A) Paragraph (1) of section 6416(b) is
amended—
(i) by striking ‘‘or (C)’’ in subparagraph
(A), and
(ii) by striking subparagraph (C).
(B) Paragraph (2) of section 6416(b) is amend-
ed by adding ‘‘or’’ at the end of subparagraph (D),
by striking subparagraph (E), and by redesignating
subparagraph (F) as subparagraph (E).
(C) Subsection (b) of section 6416 is amended
by striking paragraph (4) and redesignating para-
graphs (5) and (6) as paragraphs (4) and (5), re-
spectively.
(D) Subsection (d) of section 4216 is amended
by striking ‘‘section 6416(b)(5)’’ and inserting ‘‘sec-
tion 6416(b)(4)’’.
(7) Paragraph (1) of section 9503(b) is amend-
ed by striking subparagraphs (C) and (D) and by re-
designating subparagraphs (E) and (F) as subpara-
graphs (C) and (D), respectively.
(8) Paragraph (5) of section 9503(b) is amend-
ed by striking ‘‘and (E)’’ and inserting ‘‘and (C)’’.
(9) The table of parts for subchapter A of chap-
ter 32 is amended by striking the item relating to
part II.
571
HR 2400 RDS
(c) EFFECTIVE DATE.—The amendments made by
this section shall take effect on October 1, 2000; except
that the amendment made by subsection (b)(6) shall not
apply to amounts received in the Treasury with respect
to taxes imposed before such date.
SEC. 1106. REPEAL OF 4.3 CENT EXCISE TAX ON DIESEL
FUEL AND GASOLINE USED IN TRAINS.
(a) DIESEL FUEL.—
(1) IN
GENERAL.—Clause (ii) of section
4041(a)(1)(C) (relating to rate of tax) is amended to
read as follows:
‘‘(ii) RATE OF TAX ON TRAINS.—In
the case of any sale for use, or use, of die-
sel fuel in a train, the rate of tax imposed
by this paragraph shall be—
‘‘(I) 5.55 cents per gallon after
September 30, 1995, and before Octo-
ber 1, 1999,
‘‘(II) 4.3 cents per gallon after
September 30, 1999, and before Octo-
ber 1, 2000, and
‘‘(III) zero after September 30,
2000.’’.
572
HR 2400 RDS
(2) CONFORMING AMENDMENT.—Subparagraph
(B) of section 6427(l)(3) is amended to read as fol-
lows:
‘‘(B) so much of the rate specified in sec-
tion 4081(a)(2)(A) as does not exceed—
‘‘(i) 5.55 cents per gallon after Sep-
tember 30, 1995, and before October 1,
1999,
‘‘(ii) 4.3 cents per gallon after Sep-
tember 30, 1999, and before October 1,
2000, and
‘‘(iii) 
zero 
after 
September 
30,
2000.’’.
(b) 
GASOLINE.—Subparagraph 
(B) 
of 
section
6421(f)(3) is amended to read as follows:
‘‘(B) so much of the rate specified in sec-
tion 4081(a)(2)(A) as does not exceed—
‘‘(i) 5.55 cents per gallon after Sep-
tember 30, 1995, and before October 1,
1999,
‘‘(ii) 4.3 cents per gallon after Sep-
tember 30, 1999, and before October 1,
2000, and
‘‘(iii) 
zero 
after 
September 
30,
2000.’’.
573
HR 2400 RDS
(c) EFFECTIVE DATE.—The amendments made by
this section shall take effect on the date of the enactment
of this Act.
SEC. 1107. DELAY IN EFFECTIVE DATE OF NEW REQUIRE-
MENT FOR APPROVED DIESEL OR KEROSENE
TERMINALS.
Subsection (f) of section 1032 of the Taxpayer Relief
Act of 1997 is amended to read as follows:
‘‘(f) EFFECTIVE DATES.—
‘‘(1) Except as provided in paragraph (2), the
amendments made by this section shall take effect
on July 1, 1998.
‘‘(2) The amendment made by subsection (d)
shall take effect on July 1, 2000.’’.
SEC. 1108. SIMPLIFIED FUEL TAX REFUND PROCEDURES.
(a) IN GENERAL.—Subparagraph (A) of section
6427(i)(2) is amended to read as follows:
‘‘(A) IN GENERAL.—If, at the close of any
quarter of the taxable year of any person, at
least $750 is payable in the aggregate under
subsections (a), (b), (d), (h), (l), and (q) of this
section and section 6421 to such person with
respect to fuel used—
‘‘(i) during such quarter, or
574
HR 2400 RDS
‘‘(ii) any prior quarter during such
taxable year for which no other claim has
been filed,
a claim may be filed under this section with re-
spect to such fuel.’’.
(b) CONFORMING AMENDMENTS.—
(1) Subsection (i) of section 6427 is amended
by striking paragraph (4) and by redesignating
paragraph (5) as paragraph (4).
(2) Paragraph (2) of section 6427(k) is amend-
ed to read as follows:
‘‘(2) EXCEPTION.—Paragraph (1) shall not
apply to a payment of a claim filed under paragraph
(2), (3), or (4) of subsection (i).’’.
(3) Paragraph (2) of section 6421(d) is amend-
ed to read as follows:
‘‘(2) EXCEPTION.—
‘‘For payments per quarter based on aggregate
amounts payable under this section and section
6427, see section 6427(i)(2).’’.
(c) EFFECTIVE DATE.—The amendments made by
this section shall take effect on October 1, 1998.
SEC. 1109. REPEAL OF NATIONAL RECREATIONAL TRAILS
TRUST FUND.
(a) IN GENERAL.—Section 9511 (relating to Na-
tional Recreational Trails Trust Fund) is repealed.
(b) CONFORMING AMENDMENTS.—
575
HR 2400 RDS
(1) Section 9503(c) is amended by striking
paragraph (6).
(2) The table of sections for subchapter A of
chapter 98 is amended by striking the item relating
to section 9511.
Passed the House of Representatives April 1, 1998.
Attest:
ROBIN H. CARLE,
Clerk.