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TITLE 
VIII—TRANSPORTATION
DISCRETIONARY 
SPENDING
GUARANTEE
SEC. 8001. DISCRETIONARY SPENDING LIMITS FOR THE
HIGHWAY AND MASS TRANSIT CATEGORIES.
(a) 
LIMITS.—(1) 
Redesignate 
paragraphs 
(2)
through (9) of section 251(c) of the Balanced Budget and
Emergency Deficit Control Act of 1985 as paragraphs (7)
through (14), respectively, and strike paragraph (1) of
such section 251(c) and insert the following new para-
graphs:
‘‘(1) with respect to fiscal year 2004—
‘‘(A) 
for 
the 
highway 
category:
$28,052,000,000 in outlays;
‘‘(B) for the mass transit category:
$1,436,000,000 in new budget authority and
$6,271,000,000 in outlays;
‘‘(2) with respect to fiscal year 2005—
‘‘(A) 
for 
the 
highway 
category:
$34,215,000,000 in outlays;
‘‘(B) for the mass transit category:
$1,531,670,000 in new budget authority and
$6,844,000,000 in outlays;
‘‘(3) with respect to fiscal year 2006—
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‘‘(A) 
for 
the 
highway 
category:
$36,814,000,000 in outlays;
‘‘(B) for the mass transit category:
$1,706,670,000 in new budget authority and
$5,978,000,000 in outlays;
‘‘(4) with respect to fiscal year 2007—
‘‘(A) 
for 
the 
highway 
category:
$38,428,000,000 in outlays;
‘‘(B) for the mass transit category:
$1,823,220,000 in new budget authority and
$7,456,000,000 in outlays;
‘‘(5) with respect to fiscal year 2008—
‘‘(A) 
for 
the 
highway 
category:
$39,815,000,000 in outlays;
‘‘(B) for the mass transit category:
$1,931,785,000 in new budget authority and
$8,263,000,000 in outlays;
‘‘(6) with respect to fiscal year 2009—
‘‘(A) 
for 
the 
highway 
category:
$40,880,000,000 in outlays;
‘‘(B) for the mass transit category:
$2,062,755,000 in new budget authority and
$8,817,000,000 in outlays;
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‘‘(b) 
DEFINITIONS.—Section 
250(c)(4) 
of 
the
Balanced Budget and Emergency Deficit Control Act of
1985 is amended—
‘‘(1) in subparagraph (B), by striking ‘‘the
Transportation Equity Act for the 21st Century and
all that follows through the colon and inserting: ‘‘the
Transportation Equity Act: A Legacy for Users:’’;
and
‘‘(2) in subparagraph (C), by—
‘‘(A) inserting ‘(and successor accounts)’
after ‘budget accounts’; and
‘‘(B) striking ‘the Transportation Equity
Act for the 21st Century’ and all that follows
thereafter through the colon and inserting ‘the
Transportation Equity Act: A Legacy for Users
or for which appropriations are provided pursu-
ant to authorizations contained in that Act:’;
and’’
SEC. 8002. ADJUSTMENTS TO ALIGN HIGHWAY SPENDING
WITH REVENUES.
Subparagraphs (B) through (E) of section 251(b)(1)
of the Balanced Budget and Emergency Deficit Control
Act of 1985 are amended to read as follows:
‘‘(B) ADJUSTMENT
TO
ALIGN
HIGHWAY
SPENDING
WITH
REVENUES.—(i) When the
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President submits the budget under section
1105 of title 31, United States Code, OMB
shall calculate and the budget shall make ad-
justments to the highway category for the budg-
et year and each outyear as provided in clause
(ii)(I)(cc).
‘‘(ii)(I)(aa) OMB shall take the actual level
of highway receipts for the year before the cur-
rent year and subtract the sum of the estimated
level of highway receipts in subclause (II) plus
any amount previously calculated under item
(bb) for that year.
‘‘(bb) OMB shall take the current estimate
of highway receipts for the current year and
subtract the estimated level of receipts for that
year.
‘‘(cc) OMB shall add one-half of the sum
of the amount calculated under items (aa) and
(bb) to the obligation limitations set forth in
the section 8103 of the Transportation Equity
Act: A Legacy for Users and, using current es-
timates, calculate the outlay change resulting
from the change in obligations for the budget
year and the first outyear and the outlays flow-
ing therefrom through subsequent fiscal years.
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After making the calculations under the pre-
ceding sentence, OMB shall adjust the amount
of obligations set forth in that section for the
budget year and the first outyear by adding
one-half of the sum of the amount calculated
under items (aa) and (bb) to each such year.
‘‘(II) The estimated level of highway re-
ceipts for the purposes of this clause are—
‘‘(aa) 
for 
fiscal 
year 
2004,
$29,172,000,000;
‘‘(bb) 
for 
fiscal 
year 
2005,
$33,898,000,000;
‘‘(cc) 
for 
fiscal 
year 
2006,
$35,393,000,000;
‘‘(dd) 
for 
fiscal 
year 
2007,
$36,615,000,000;
‘‘(ee) 
for 
fiscal 
year 
2008,
$37,770,000,000; and
‘‘(ff) 
for 
fiscal 
year 
2009,
$38,857,000,000.
‘‘(III) In this clause, the term ‘highway re-
ceipts’ means the governmental receipts cred-
ited to the highway account of the Highway
Trust Fund.
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‘‘(C) In addition to the adjustment required by
subparagraph (B), when the President submits the
budget under section 1105 of title 31, United States
Code, for fiscal year 2007, 2008, or 2009, OMB
shall calculate and the budget shall include for the
budget year and each outyear an adjustment to the
limits on outlays for the highway category and the
mass transit category equal to—
‘‘(i) the outlays for the applicable category
calculated assuming obligation levels consistent
with the estimates prepared pursuant to sub-
paragraph (D), as adjusted, using current tech-
nical assumptions; minus
‘‘(ii) the outlays for the applicable category
set forth in the subparagraph (D) estimates, as
adjusted.
‘‘(D)(i) When OMB and CBO submit their final
sequester report for fiscal year 2006, that report
shall include an estimate of the outlays for each of
the categories that would result in fiscal years 2007
through 2010 from obligations at the levels specified
in section 8103 of the Transportation Equity Act: A
Legacy for Users using current assumptions.
‘‘(ii) When the President submits the budget
under section 1105 of title 31, United States Code,
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for fiscal year 2008, 2009, or 2010, OMB shall ad-
just the estimates made in clause (i) by the adjust-
ments by subparagraphs (B) and (C).
‘‘(E) OMB shall consult with the Committees
on the Budget and include a report on adjustments
under subparagraphs (B) and (C) in the preview re-
port.’’.
SEC. 8003. LEVEL OF OBLIGATION LIMITATIONS.
(a) HIGHWAY CATEGORY.—For the purposes of sec-
tion 251(b) of the Balanced Budget and Emergency Def-
icit Control Act of 1985, the level of obligation limitations
for the highway category is—
(1) for fiscal year 2004, $34,309,000,000;
(2) for fiscal year 2005, $35,160,000,000;
(3) for fiscal year 2006, $37,417,000,000;
(4) for fiscal year 2007, $38,787,000,000;
(5) for fiscal year 2008, $40,077,000,000; and
(6) for fiscal year 2009, $41,467,000,000.
(b) MASS TRANSIT CATEGORY.—For the purposes of
section 251(b) of the Balanced Budget and Emergency
Deficit Control Act of 1985, the level of obligation limita-
tions for the mass transit category is—
(1) for fiscal year 2004, $7,265,900,000;
(2) for fiscal year 2005, $7,646,300,000;
(3) for fiscal year 2006, $8,482,000,000;
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(4) for fiscal year 2007, $9,042,000,000;
(5) for fiscal year 2008, $9,639,000,000; and
(6) for fiscal year 2009, $10,277,000,000.
For purposes of this subsection, the term ‘‘obligation limi-
tations’’ means the sum of budget authority and obligation
limitations.
SEC. 8004. ENFORCEMENT OF GUARANTEE.
Clause 3 of rule XXI of the Rules of the House of
Representatives is amended—
(1) by striking ‘‘Transportation Equity Act for
the 21st Century’’ and inserting ‘‘Transportation
Equity Act: A Legacy for Users’’; and
(2) by adding at the end the following: ‘‘For
purposes of this clause, any obligation limitation re-
lating to surface transportation projects under sec-
tion 1602 of the Transportation Equity Act for the
21st Century and section 1702 of the Transpor-
tation Equity Act: A Legacy for Users shall be as-
sumed to be administered on the basis of sound pro-
gram management practices that are consistent with
past practices of the administering agency permit-
ting States to decide High Priority Project funding
priorities within State program allocations.’’.
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SEC. 8005. TRANSFER OF FEDERAL TRANSIT ADMINISTRA-
TIVE EXPENSES.
For purposes of clauses 2 and 3 of rule XXI of the
House of Representatives, it shall be in order to transfer
funds, in amounts specified in annual appropriation Acts
to carry out the Transportation Equity Act: A Legacy for
Users (including the amendments made by that Act), from
the Federal Transit Administration’s administrative ex-
penses account to other mass transit budget accounts
under section 250(c)(4)(C) of the Balanced Budget and
Emergency Deficit Control Act of 1985.
TITLE IX—RAIL PROVISIONS
SEC. 9001. HIGH-SPEED RAIL CORRIDOR DEVELOPMENT.
(a) CORRIDOR DEVELOPMENT.—
(1) AMENDMENTS.—Section 26101 of title 49,
United States Code, is amended—
(A) in the section heading, by striking
‘‘planning’’ and inserting ‘‘development’’;
(B) in the heading of subsection (a), by
striking ‘‘PLANNING’’ and inserting ‘‘DEVELOP-
MENT’’;
(C) by striking ‘‘corridor planning’’ each
place it appears and inserting ‘‘corridor devel-
opment’’;
(D) in subsection (b)(1)—
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(i) by inserting ‘‘, or if it is an activity
described in subparagraph (M)’’ after
‘‘high-speed rail improvements’’;
(ii) by striking ‘‘and’’ at the end of
subparagraph (K);
(iii) by striking the period at the end
of subparagraph (L) and inserting ‘‘; and’’;
and
(iv) by adding at the end the following
new subparagraph:
‘‘(M) the acquisition of locomotives, rolling
stock, track, and signal equipment.’’; and
(E) in subsection (c)(2), by striking ‘‘plan-
ning’’ and inserting ‘‘development’’.
(2) CONFORMING AMENDMENT.—The item re-
lating to section 26101 in the table of sections of
chapter 261 of title 49, United States Code, is
amended by striking ‘‘planning’’ and inserting ‘‘de-
velopment’’.
(b) AUTHORIZATION OF APPROPRIATIONS.—Section
26104 of title 49, United States Code, is amended to read
as follows:
‘‘§ 26104. Authorization of appropriations
‘‘(a) FISCAL YEARS 2006 THROUGH 2013.—There
are authorized to be appropriated to the Secretary—
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‘‘(1) $70,000,000 for carrying out section
26101; and
‘‘(2) $30,000,000 for carrying out section
26102,
for each of the fiscal years 2006 through 2013.
‘‘(b) FUNDS TO REMAIN AVAILABLE.—Funds made
available under this section shall remain available until ex-
pended.’’.
TITLE X—TAX PROVISIONS
SEC. 10001. SHORT TITLE.
This title may be cited as the ‘‘Highway Reauthoriza-
tion Tax Act of 2005’’.
SEC. 10002. EXTENSION OF HIGHWAY-RELATED TAXES AND
TRUST FUNDS.
(a) EXTENSION OF TAXES.—
(1) IN GENERAL.—The following provisions of
the Internal Revenue Code of 1986 are each amend-
ed by striking ‘‘2005’’ each place it appears and in-
serting ‘‘2011’’:
(A) Section 4041(a)(1)(C)(iii)(I) (relating
to rate of tax on certain buses).
(B) Section 4041(a)(2)(B) (relating to rate
of tax on special motor fuels).
(C) Section 4041(m)(1) (relating to certain
alcohol fuels).