I 
112TH CONGRESS 
2D SESSION 
H. R. 3864 
To amend the Internal Revenue Code of 1986 to extend authorities relating 
to the Highway Trust Fund, to provide revenues for highway programs, 
and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 1, 2012 
Mr. CAMP introduced the following bill; which was referred to the Committee 
on Ways and Means, and in addition to the Committee on Transportation 
and Infrastructure, for a period to be subsequently determined by the 
Speaker, in each case for consideration of such provisions as fall within 
the jurisdiction of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to extend 
authorities relating to the Highway Trust Fund, to pro-
vide revenues for highway programs, and for other pur-
poses. 
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 ‘‘American Energy and 
Infrastructure Jobs Financing Act of 2012’’. 
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SEC. 2. EXTENSION OF TRUST FUND EXPENDITURE AU-
THORITY. 
(a) HIGHWAY TRUST FUND.—Section 9503 of the 
Internal Revenue Code of 1986 is amended— 
(1) by striking ‘‘April 1, 2012’’ in subsections 
(b)(6)(B), (c)(1), and (e)(3) and inserting ‘‘October 
1, 2016’’; and 
(2) by striking ‘‘Surface Transportation Exten-
sion Act of 2011, Part II’’ in subsections (c)(1) and 
(e)(3) and inserting ‘‘American Energy and Infra-
structure Jobs Act of 2012’’. 
(b) SPORT FISH RESTORATION AND BOATING TRUST 
FUND.—Section 9504 of such Code is amended— 
(1) by striking ‘‘Surface Transportation Exten-
sion Act of 2011, Part II’’ each place it appears in 
subsection (b)(2) and inserting ‘‘American Energy 
and Infrastructure Jobs Act of 2012’’; and 
(2) by striking ‘‘April 1, 2012’’ in subsection 
(d)(2) and inserting ‘‘October 1, 2016’’. 
(c) LEAKING UNDERGROUND STORAGE TANK TRUST 
FUND.—Paragraph (2) of section 9508(e) of such Code 
is amended by striking ‘‘April 1, 2012’’ and inserting ‘‘Oc-
tober 1, 2016’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on April 1, 2012. 
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SEC. 3. EXTENSION OF HIGHWAY-RELATED TAXES. 
(a) IN GENERAL.— 
(1) Each of the following provisions of the In-
ternal Revenue Code of 1986 is amended by striking 
‘‘March 31, 2012’’ and inserting ‘‘September 30, 
2018’’: 
(A) Section 4041(a)(1)(C)(iii)(I). 
(B) Section 4041(m)(1)(B). 
(C) Section 4081(d)(1). 
(2) Each of the following provisions of such 
Code is amended by striking ‘‘April 1, 2012’’ and in-
serting ‘‘October 1, 2018’’: 
(A) Section 4041(m)(1)(A). 
(B) Section 4051(c). 
(C) Section 4071(d). 
(D) Section 4081(d)(3). 
(b) EXTENSION OF TAX, ETC., ON USE OF CERTAIN 
HEAVY VEHICLES.— 
(1) IN
GENERAL.—Subsection (f) of section 
4481 of such Code is amended by striking ‘‘2012’’ 
and inserting ‘‘2018’’. 
(2) TAXABLE PERIOD CONFORMED TO FISCAL 
YEAR.—Section 4482 of such Code is amended— 
(A) by striking ‘‘any year’’ and all that fol-
lows in subsection (c)(4) and inserting ‘‘each 
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annual period beginning on October 1 which be-
gins before October 1, 2019.’’, and 
(B) by striking subsection (d). 
(c) FLOOR STOCKS REFUNDS.—Section 6412(a)(1) 
of such Code is amended— 
(1) by striking ‘‘April 1, 2012’’ each place it 
appears and inserting ‘‘October 1, 2018’’; 
(2) by striking ‘‘September 30, 2012’’ each 
place it appears and inserting ‘‘September 30, 
2018’’; and 
(3) by striking ‘‘July 1, 2012’’ and inserting 
‘‘January 1, 2019’’. 
(d) EXTENSION
OF CERTAIN EXEMPTIONS.—Sec-
tions 4221(a) and 4483(i) of such Code are each amended 
by striking ‘‘April 1, 2012’’ and inserting ‘‘October 1, 
2018’’. 
(e) EXTENSION
OF
TRANSFERS
OF
CERTAIN 
TAXES.— 
(1) IN GENERAL.—Section 9503 of such Code 
is amended— 
(A) in subsection (b)— 
(i) by striking ‘‘April 1, 2012’’ each 
place it appears in paragraphs (1) and (2) 
and inserting ‘‘October 1, 2018’’; 
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(ii) by striking ‘‘APRIL 1, 2012’’ in the 
heading of paragraph (2) and inserting 
‘‘OCTOBER 1, 2018’’; 
(iii) by striking ‘‘March 31, 2012’’ in 
paragraph (2) and inserting ‘‘September 
30, 2018’’; and 
(iv) by striking ‘‘January 1, 2013’’ in 
paragraph (2) and inserting ‘‘July 1, 
2019’’; and 
(B) in subsection (c)(2), by striking ‘‘Jan-
uary 1, 2013’’ and inserting ‘‘July 1, 2019’’. 
(2) MOTORBOAT AND SMALL-ENGINE FUEL TAX 
TRANSFERS.— 
(A) IN
GENERAL.—Paragraphs (3)(A)(i) 
and (4)(A) of section 9503(c) of such Code are 
each amended by striking ‘‘April 1, 2012’’ and 
inserting ‘‘October 1, 2018’’. 
(B) CONFORMING AMENDMENTS TO LAND 
AND
WATER
CONSERVATION
FUND.—Section 
201(b) of the Land and Water Conservation 
Fund Act of 1965 (16 U.S.C. 460l–11(b)) is 
amended— 
(i) by striking ‘‘April 1, 2013’’ each 
place it appears and inserting ‘‘October 1, 
2019’’; and 
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(ii) by striking ‘‘April 1, 2012’’ and 
inserting ‘‘October 1, 2018’’. 
(f) EFFECTIVE DATE.— 
(1) IN GENERAL.—Except as provided in para-
graph (2), the amendments made by this section 
shall take effect on April 1, 2012. 
(2) 
SUBSECTION
(b)(2).—The 
amendment 
made by subsection (b)(2) shall apply to periods be-
ginning after September 30, 2012. 
SEC. 4. REVENUES FROM CERTAIN DOMESTIC ENERGY 
LEASES APPROPRIATED TO HIGHWAY TRUST 
FUND. 
(a) IN GENERAL.—Subsection (b) of section 9503 of 
the Internal Revenue Code of 1986 is amended by insert-
ing after paragraph (2) the following new paragraph: 
‘‘(3) REVENUES FROM CERTAIN DOMESTIC EN-
ERGY LEASES.—There are hereby appropriated to 
the Highway Trust Fund amounts equivalent to the 
net increase in Federal revenues from onshore and 
offshore domestic energy leasing and production gen-
erated by reason of the enactment of the Alaskan 
Energy for American Jobs Act, the PIONEERS 
Act, and the Energy Security and Transportation 
Jobs Act.’’. 
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(b) EFFECTIVE DATE.—The amendment made by 
subsection (a) shall apply to amounts received in the 
Treasury after the date of the enactment of this Act. 
SEC. 5. ALTERNATIVE TRANSPORTATION ACCOUNT. 
(a) TERMINATION OF FUNDING FROM FUELS TAX 
RECEIPTS; ONE-TIME APPROPRIATION.—Paragraph (2) 
of section 9503(e) of the Internal Revenue Code of 1986 
is amended to read as follows: 
‘‘(2) APPROPRIATION.— 
‘‘(A) IN GENERAL.—Out of money in the 
Treasury not otherwise appropriated, there is 
hereby appropriated $40,000,000,000 to the Al-
ternative Transportation Account. Any amount 
appropriated under this paragraph shall remain 
available without fiscal year limitation. 
‘‘(B) TRANSFER TO HIGHWAY ACCOUNT OF 
2012
APPROPRIATED
AMOUNTS
BASED
ON 
FUELS
TAX
RECEIPTS.—Amounts transferred 
on or before the date of the enactment of this 
paragraph to the Mass Transit Account in the 
Highway Trust Fund for fiscal year 2012 are 
hereby transferred to the Highway Account of 
the Highway Trust Fund (as defined in para-
graph (5)(B)).’’. 
(b) RENAMING OF MASS TRANSIT ACCOUNT.— 
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(1) IN GENERAL.—The text of subsection (e) of 
section 9503 of the Internal Revenue Code of 1986 
is amended by striking ‘‘Mass Transit Account’’ 
each place it appears and inserting ‘‘Alternative 
Transportation Account’’. 
(2) CONFORMING AMENDMENT.—The heading 
for subsection (e) of section 9503 of such Code is 
amended by striking ‘‘MASS TRANSIT ACCOUNT’’ 
and inserting ‘‘ALTERNATIVE TRANSPORTATION AC-
COUNT’’. 
Æ 
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