I
103D CONGRESS
2D SESSION
H. R. 3755
To amend the Internal Revenue Code of 1986 to provide that all highway
fuel tax revenues shall be deposited into the Highway Trust Fund and
that for a temporary period the increased deposits will be used for
the transportation needs of areas affected by disasters, and for other
purposes.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY 1, 1994
Mr. BAKER of California (for himself, Mr. DORNAN, and Mr. BOEHNER) intro-
duced the following bill; which was referred jointly to the Committees on
Public Works and Transportation and Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to provide
that all highway fuel tax revenues shall be deposited
into the Highway Trust Fund and that for a temporary
period the increased deposits will be used for the trans-
portation needs of areas affected by disasters, and for
other purposes.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ‘‘Transportation Emer-
gency Relief Act of 1994’’.
SEC. 2. ADDITIONAL FUEL TAX REVENUES AVAILABLE FOR
TRANSPORTATION 
NEEDS 
OF 
AREAS 
AF-
FECTED BY DISASTERS.
(a) INCREASE IN DEPOSITS INTO HIGHWAY TRUST
FUND.—Paragraph (1) of section 9503(f) of the Internal
Revenue Code of 1986 (relating to Highway Trust Fund)
is amended by striking subparagraphs (A) and (B) and
inserting the following new subparagraphs:
‘‘(A) in the case of gasoline and special
motor fuels, 18.3 cents per gallon, and
‘‘(B) in the case of diesel fuel, 24.3 cents
per gallon.’’
(b) USE OF INCREASED DEPOSITS.—Subsection (c)
of section 9503 of such Code is amended by adding at
the end thereof the following new paragraph:
‘‘(7) TRANSPORTATION
NEEDS
OF
DISASTER
AREAS.—
‘‘(A) 
IN
GENERAL.—The 
additional
amounts transferred to the Highway Trust
Fund by reason of the amendments made by
section 2 of the Transportation Emergency Re-
lief Act of 1994 for periods before October 1,
1995, shall be appropriated to the emergency
fund authorized by section 125 of title 23,
United States Code.
‘‘(B) INCREASED
DEPOSITS
NOT
TAKEN
INTO
ACCOUNT
FOR
OTHER
PURPOSES.—The
additional amounts referred to in subparagraph
(A) shall not be taken into account in determin-
ing the amount of any payment by the Sec-
retary under paragraph (4), (5), or (6).’’
(c) TECHNICAL AMENDMENT.—Subsection (f) of sec-
tion 9503 of such Code is amended by striking paragraph
(3) and by redesignating paragraph (4) as paragraph (3).
(d) EFFECTIVE DATE.—The amendments made by
this section shall take effect on the date of the enactment
of this Act.
SEC. 3. EMERGENCY RELIEF.
(a) USE OF ADDITIONAL AMOUNTS.—Section 125 of
title 23, United States Code, is further amended by adding
at the end the following:
‘‘(e) ADDITIONAL AMOUNTS.—Amounts appropriated
pursuant to section 9503(c)(7) of the Internal Revenue
Code of 1986 to the emergency fund authorized by this
section shall be available for expenditure by the Secretary
in accordance with the requirements of this section; except
that—
‘‘(1) such amounts may only be obligated for
projects resulting from a natural disaster or cata-
strophic failure in a State commencing after Sep-
tember 30, 1985, and before October 1, 1995;
‘‘(2) such amounts may be obligated for repair
or reconstruction of transit facilities which the Sec-
retary finds to have suffered serious damage as the
result of a natural disaster or catastrophic failure in
a State;
‘‘(3) such amounts may be obligated for
projects to retrofit bridges on Federal-aid highways
to reduce the vulnerability of such bridges to earth-
quakes;
‘‘(4) such amounts shall not be subject to the
limitation established by subsection (a) on the total
amount authorized to be expended from the emer-
gency fund in a fiscal year; and
‘‘(5) such amounts shall not be subject to the
limitation established by subsection (b) on obliga-
tions for projects under this section from any single
natural disaster or catastrophic failure in a State.’’
(b) TOTAL EXPENDITURES.—Section 125(a) of such
title is amended by inserting after ‘‘September 30, 1980,’’
the following: ‘‘and not more than $1,000,000,000 is au-
thorized to be expended in any one fiscal year commencing
after September 30, 1995,’’.
(c) EXPENDITURES FOR A SINGLE DISASTER.—
(1) IN GENERAL.—Section 125(b) of such title
is amended by striking ‘‘$100,000,000’’ and insert-
ing ‘‘$1,000,000,000’’.
(2) EFFECTIVE DATE.—The amendment made
by paragraph (1) shall apply to any natural disaster
or catastrophic failure in a State commencing in a
fiscal year beginning after September 30, 1995.
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