I 
109TH CONGRESS 
1ST SESSION 
H. R. 996
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 
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. 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). 
(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 occurs). 
(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—
(i) in the matter before subparagraph 
(A), by striking ‘‘June 1, 2005’’ and in-
serting ‘‘October 1, 2009’’, 
(ii) by striking ‘‘or’’ at the end of sub-
paragraph (J), 
(iii) by striking the period at the end 
of subparagraph (K) and inserting ‘‘, or’’, 
(iv) by inserting after subparagraph 
(K) the following new subparagraph:
‘‘(L) authorized to be paid out of the 
Highway Trust Fund under the Transportation 
Equity Act: A Legacy for Users.’’, and 
(v) in the matter after subparagraph 
(L), as added by clause (iv), by striking 
‘‘Surface Transportation Extension Act of 
2004, Part V’’ and inserting ‘‘Transpor-
tation Equity Act: A Legacy for Users’’. 
(B) MASS TRANSIT ACCOUNT.—Paragraph 
(3) of section 9503(e) of such Code is amend-
ed—
(i) in the matter before subparagraph 
(A), by striking ‘‘June 1, 2005’’ and in-
serting ‘‘October 1, 2009’’, 
(ii) by striking ‘‘or’’ at the end of sub-
paragraph (H), 
(iii) by inserting ‘‘or’’ at the end of 
subparagraph (I), 
(iv) by inserting after subparagraph 
(I) the following new subparagraph: 
‘‘(J) Transportation Equity Act: A Legacy 
for Users,’’, and 
(v) in the matter after subparagraph 
(J), as added by clause (iv), by striking 
‘‘Surface Transportation Extension Act of
2004, Part V’’ and inserting ‘‘Transpor-
tation Equity Act: A Legacy for Users’’. 
(C) EXCEPTION TO LIMITATION ON TRANS-
FERS.—Subparagraph 
(B) 
of 
section 
9503(b)(6) of such Code is amended by striking 
‘‘June 1, 2005’’ and inserting ‘‘October 1, 
2009’’. 
(2) AQUATIC RESOURCES TRUST FUND.—
(A) 
SPORT
FISH
RESTORATION
AC-
COUNT.—Paragraph (2) of section 9504(b) of 
such Code is amended by striking ‘‘Surface 
Transportation Extension Act of 2004, Part V’’ 
each place it appears and inserting ‘‘Transpor-
tation Equity Act: A Legacy for Users’’ . 
(B) BOAT SAFETY ACCOUNT.—Subsection 
(c) of section 9504 of such Code is amended—
(i) by striking ‘‘June 1, 2005’’ and in-
serting ‘‘October 1, 2009’’, and 
(ii) by striking ‘‘Surface Transpor-
tation Extension Act of 2004, Part V’’ and 
inserting ‘‘Transportation Equity Act: A 
Legacy for Users’’ . 
(C) EXCEPTION TO LIMITATION ON TRANS-
FERS.—Paragraph (2) of section 9504(d) of
such Code is amended by striking ‘‘June 1, 
2005’’ and inserting ‘‘October 1, 2009’’. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on the date of the enactment 
of this Act. 
SEC. 2. TECHNICAL CORRECTIONS REGARDING HIGHWAY-
RELATED TAXES. 
(a) AMENDMENTS RELATED TO SECTION 301 OF 
THE AMERICAN JOBS CREATION ACT OF 2004.—Section 
6427 of such Code is amended—
(1) by striking subsection (f), and 
(2) by striking subsection (o) and redesignating 
subsection (p) as subsection (o). 
(b) AMENDMENTS RELATED TO SECTION 853 OF 
THE AMERICAN JOBS CREATION ACT OF 2004.—
(1) Subparagraph (C) of section 4081(a)(2) of 
the Internal Revenue Code of 1986 is amended by 
striking ‘‘for use in commercial aviation’’ and insert-
ing ‘‘for use in commercial aviation by a person reg-
istered for such use under section 4101’’. 
(2) So much of paragraph (2) of section 
4081(d) of such Code as precedes subparagraph (A) 
is amended to read as follows:
‘‘(2) AVIATION FUELS.—The rates of tax speci-
fied in clauses (ii) and (iv) of subsection (a)(2)(A) 
shall be 4.3 cents per gallon—’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in the provisions 
of the American Jobs Creation Act of 2004 to which they 
relate.
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