to the same extent as such project would be subject to
such requirement under such other provisions of law.
TITLE II—FUNDING FOR INFRA-
STRUCTURE 
REPAIR 
AND
DEFICIT REDUCTION
SEC. 201. INCREASE IN TAXES ON MOTOR FUELS FOR
INFRA-TOMORROW TRUST FUND.
(a) GASOLINE.—
(1) IN GENERAL.—Subparagraph (A) of section
4081(a)(2) of the Internal Revenue Code of 1986
(relating to rate of tax) is amended—
(A) by striking ‘‘and’’ at the end of clause
(ii),
(B) by striking the period at the end of
clause (iii) and inserting ‘‘, and’’, and
(C) by adding at the end thereof the fol-
lowing new clause:
‘‘(iv) the INFRA-Tomorrow Trust Fund fi-
nancing rate.’’.
(2) RATE OF TAX.—Subparagraph (B) of sec-
tion 4081(a)(2) of such Code is amended—
(A) by striking ‘‘and’’ at the end of clause
(ii),
(B) by striking the period at the end of
clause (iii) and inserting ‘‘, and’’, and
(C) by adding at the end thereof the fol-
lowing new clause:
‘‘(iv) the INFRA-Tomorrow Trust
Fund financing rate is 7.5 cents a gallon.’’
(3) GASOLINE USED IN NONCOMMERCIAL AVIA-
TION.—Paragraph (3) of section 4041(c) of such
Code is amended by striking ‘‘15 cents a gallon’’
and inserting ‘‘the sum of 15 cents per gallon plus
the INFRA-Tomorrow Trust Fund financing rate in
effect under section 4081’’.
(4) TERMINATION.—Subsection (d) of section
4081 of such Code is amended by adding at the end
thereof the following new paragraph:
‘‘(4) INFRA-TOMORROW TRUST FUND FINANC-
ING
RATE.—On and after October 1, 1999, the
INFRA-Tomorrow Trust Fund financing rate under
subsection (a)(2) shall not apply.’’
(b) DIESEL FUEL.—
(1) Clause (i) of section 4091(b)(1)(A) of such
Code is amended by striking ‘‘and the diesel fuel
deficit reduction rate’’ and inserting ‘‘, the diesel
fuel deficit reduction rate, and the INFRA-Tomor-
row Trust Fund financing rate’’.
(2) Subsection (b) of section 4091 of such Code
is amended by redesignating paragraphs (5) and (6)
as paragraphs (6) and (7), respectively, and by in-
serting after paragraph (4) the following new para-
graph:
‘‘(5) INFRA-TOMORROW TRUST FUND FINANC-
ING RATE.—For purposes of paragraph (1), except
as provided in subsection (c), the INFRA-Tomorrow
Trust Fund financing rate is the INFRA-Tomorrow
Trust Fund financing rate in effect under section
4081.’’
(3) The last sentence of section 4091(c)(1) of
such Code is amended by striking ‘‘and the diesel
fuel deficit reduction rate’’ and inserting ‘‘, the die-
sel fuel deficit reduction rate, and the INFRA-To-
morrow Trust Fund financing rate’’.
(4)(A) Subparagraph (B) of section 4093(c)(2)
of such Code is amended—
(i) by striking ‘‘TAX’’ in the heading and
inserting ‘‘AND INFRA-TOMORROW TAXES’’, and
(ii) by inserting ‘‘and the INFRA-Tomor-
row Trust Fund financing rate’’ after ‘‘deficit
reduction rate’’.
(B) Paragraph (4) of section 6427(l) of such
Code is amended—
(i) by striking ‘‘TAX’’ in the heading and
inserting ‘‘AND INFRA-TOMORROW TAXES’’, and
(ii) by inserting ‘‘and the INFRA-Tomor-
row Trust Fund financing rate’’ after ‘‘deficit
reduction rate’’.
(c) 
AVIATION
FUEL.—Clause 
(ii) 
of 
section
4091(b)(1)(A) of such Code is amended by inserting ‘‘and
the INFRA-Tomorrow Trust Fund financing rate’’ after
‘‘financing rate’’.
(d) SPECIAL MOTOR FUELS.—The last sentence of
paragraph (2) of section 4041(a) of such Code is amended
by striking ‘‘and the deficit reduction rate’’ and inserting
‘‘, the deficit reduction rate, and the INFRA-Tomorrow
Trust Fund financing rate’’.
(e) EFFECTIVE DATE.—The amendments made by
this section shall take effect on January 1, 1994.
SEC. 202. INCREASE IN, AND EXTENSION OF, TAXES ON
MOTOR FUELS FOR DEFICIT REDUCTION.
(a) GASOLINE.—
(1) 
INCREASE.—Clause 
(iii) 
of 
section
4081(a)(2)(B) of the Internal Revenue Code of 1986
is amended by striking ‘‘2.5 cents a gallon’’ and in-
serting ‘‘5.5 cents a gallon’’.
(2) EXTENSION.—Paragraph (3) of section
4081(d) of such Code is amended by striking
‘‘1995’’ and inserting ‘‘1999’’.
(b) DIESEL FUEL.—