IB 
Union Calendar No. 6 
109TH CONGRESS 
1ST SESSION 
H. R. 996 
[Report No. 109–13] 
To amend the Internal Revenue Code of 1986 to provide for the extension 
of highway-related taxes and trust funds, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 1, 2005 
Mr. THOMAS introduced the following bill; which was referred to the 
Committee on Ways and Means 
MARCH 8, 2005 
Reported with an amendment, committed to the Committee of the Whole 
House on the State of the Union, and ordered to be printed 
[Strike out all after the enacting clause and insert the part printed in italic] 
[For text of introduced bill, see copy of bill as introduced on March 1, 2005] 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
for the extension of highway-related taxes and trust 
funds, 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 ‘‘Highway Reauthoriza-
tion Tax Act of 2005’’. 
SEC. 2. 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 amended 
by striking ‘‘2005’’ each place it appears and insert-
ing ‘‘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). 
(D) Section 4051(c) (relating to termi-
nation of tax on heavy trucks and trailers). 
(E) Section 4071(d) (relating to termi-
nation of tax on tires). 
(F) Section 4081(d)(1) (relating to termi-
nation of tax on gasoline, diesel fuel, and ker-
osene). 
(G) Section 4481(f) (relating to period tax 
in effect).
(H) Section 4482(c)(4) (relating to taxable 
period). 
(I) Section 4482(d) (relating to special rule 
for taxable period in which termination date oc-
curs). 
(2) 
FLOOR
STOCKS
REFUNDS.—Section 
6412(a)(1) of such Code (relating to floor stocks re-
funds) is amended— 
(A) by striking ‘‘2005’’ each place it ap-
pears and inserting ‘‘2011’’, and 
(B) by striking ‘‘2006’’ each place it ap-
pears and inserting ‘‘2012’’. 
(b) EXTENSION OF CERTAIN EXEMPTIONS.—The fol-
lowing provisions of such Code are each amended by strik-
ing ‘‘2005’’ and inserting ‘‘2011’’: 
(1) Section 4221(a) (relating to certain tax-free 
sales). 
(2) Section 4483(h) (relating to termination of 
exemptions for highway use tax). 
(c) EXTENSION OF DEPOSITS INTO TRUST FUNDS.— 
(1) IN GENERAL.—Paragraphs (1) and (2) of 
subsection (b), and paragraphs (2) and (3) of sub-
section (c), of section 9503 of such Code (relating to 
the Highway Trust Fund) are each amended—
(A) by striking ‘‘2005’’ each place it ap-
pears and inserting ‘‘2011’’, and 
(B) by striking ‘‘2006’’ each place it ap-
pears and inserting ‘‘2012’’. 
(2) MOTORBOAT AND SMALL-ENGINE FUEL TAX 
TRANSFERS.— 
(A) IN
GENERAL.—Paragraphs (4)(A)(i) 
and (5)(A) of section 9503(c) of such Code are 
each amended by striking ‘‘2005’’ and inserting 
‘‘2011’’. 
(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 ‘‘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—