‘‘(1) IN GENERAL.—All provisions of law, in-
cluding penalties, applicable in respect of the taxes 
imposed by section 4081 shall, insofar as applicable 
and not inconsistent with this section, apply in re-
spect of the payments provided for in this section to 
the same extent as if such payments constituted re-
funds of overpayments of the tax so imposed. 
‘‘(2) EXAMINATION
OF
BOOKS
AND
WIT-
NESSES.—For the purpose of ascertaining the cor-
rectness of any claim made under this section, or the 
correctness of any payment made in respect of any 
such claim, the Secretary shall have the authority 
granted by paragraphs (1), (2), and (3) of section 
7602(a) (relating to examination of books and wit-
nesses) as if the claimant were the person liable for 
tax. 
‘‘(d) INCOME TAX CREDIT IN LIEU OF PAYMENT.— 
‘‘(1) PERSONS
NOT
SUBJECT
TO
INCOME 
TAX.—Payment shall be made under this section 
only to— 
‘‘(A) the United States or an agency or in-
strumentality thereof, a State, a political sub-
division of a State, or any agency or instrumen-
tality of one or more States or political subdivi-
sions, or 
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‘‘(B) an organization exempt from tax 
under section 501(a) (other than an organiza-
tion required to make a return of the tax im-
posed under subtitle A for its taxable year). 
‘‘(2) ALLOWANCE OF CREDIT AGAINST INCOME 
TAX.—For allowance of credit against the income 
tax imposed by subtitle A for diesel fuel used for any 
purpose other than in the trade or business of mov-
ing goods by highway, see section 34.’’. 
(B) ALLOWANCE OF CREDIT AGAINST IN-
COME TAX.— 
(i) IN
GENERAL.—Subsection (a) of 
section 34 of the Internal Revenue Code of 
1986 is amended by striking ‘‘and’’ at the 
end of paragraph (2), by striking the pe-
riod at the end of paragraph (3) and in-
serting ‘‘, and’’, and by adding at the end 
the following: 
‘‘(4) under section 6433 (determined without 
regard to section 6433(d)).’’. 
(ii) CONFORMING AMENDMENT.—Sub-
section (b) of section 34 of such Code is 
amended— 
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(I) by striking ‘‘6421 or 6427’’ 
and inserting ‘‘6421, 6427, or 6433’’, 
and 
(II) by striking ‘‘6421(i) or 
6427(k)’’ 
and 
inserting 
‘‘6421(i), 
6427, or 6433’’. 
(C) CLERICAL AMENDMENT.—The table of 
sections for subchapter B of chapter 65 of such 
Code is amended by adding at the end the fol-
lowing: 
‘‘Sec. 6433. Diesel fuel not used for movement of goods by highway.’’. 
(D) EFFECTIVE DATE.—The amendments 
made by this paragraph shall apply to fuel sold 
after September 30, 2011. 
(b) AUTHORIZATIONS OF APPROPRIATIONS.— 
(1) IN GENERAL.—There is authorized to be 
appropriated from the Goods Movement Trust Fund 
(established under subsection (a)) to carry out this 
Act for a fiscal year the level of receipts plus inter-
est (as that term is defined in subsection (d)) with 
respect to the Goods Movement Trust Fund for that 
fiscal year. 
(2) 
ALLOCATION
OF
AMOUNTS.—Of 
the 
amounts made available to carry out this Act for a 
fiscal year— 
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(A) $5,000,000 shall be available to carry 
out section 2 for that fiscal year; 
(B) $3,000,000 shall be available to carry 
out section 3 for the first full fiscal year begin-
ning after the date of enactment of this Act 
and $1,000,000 for each fiscal year thereafter; 
(C) $5,000,000 shall be available to carry 
out section 4, except for the making of grants 
under subsections (c)(4) and (d) of that section, 
for that fiscal year; 
(D) $1,000,000 shall be available to make 
grants under section 4(c)(4) for that fiscal year; 
and 
(E) the remainder shall be available to 
make grants under section 4(d) for that fiscal 
year. 
(c) CONTRACT AUTHORITY.— 
(1) DATE AVAILABLE FOR OBLIGATION.—Au-
thorizations from the Goods Movement Trust Fund 
to carry out this Act shall be available for obligation 
on October 1 of the fiscal year for which they are 
authorized. 
(2) GRANTS AS CONTRACTUAL OBLIGATIONS.— 
A grant made under subsection (c)(4) or (d) of sec-
tion 4 that is approved by the Assistant Secretary 
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is a contractual obligation of the Government to pay 
the Federal share of the cost of the project. 
(d) GOODS MOVEMENT TRUST FUND GUARANTEE.— 
(1) IN GENERAL.—The total budget resources 
made available from the Goods Movement Trust 
Fund each fiscal year to carry out this Act shall be 
equal to the level of receipts plus interest with re-
spect to the Goods Movement Trust Fund for that 
fiscal year. Such amounts may be used only to carry 
out this Act. 
(2) GUARANTEE.—No funds may be appro-
priated to carry out this Act unless the amount de-
scribed in paragraph (1) has been provided. 
(3) ENFORCEMENT OF GUARANTEES.—It shall 
not be in order in the House of Representatives or 
the Senate to consider any bill, joint resolution, 
amendment, motion, or conference report that would 
cause total budget resources in a fiscal year to carry 
out this Act for such fiscal year to be less than the 
amount required by paragraph (1) for such fiscal 
year. 
(4) DEFINITIONS.—In this subsection, the fol-
lowing definitions apply: 
(A) TOTAL
BUDGET
RESOURCES.—The 
term ‘‘total budget resources’’ means the total 
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amount made available by appropriations Acts 
from the Goods Movement Trust Fund for a 
fiscal year to carry out this Act. 
(B) LEVEL
OF
RECEIPTS
PLUS
INTER-
EST.—The term ‘‘level of receipts plus interest’’ 
means the level of funding appropriated or 
credited to the Goods Movement Trust Fund 
under section 9512 of the Internal Revenue 
Code of 1986 for a fiscal year as estimated in 
the budget of the United States Government for 
that fiscal year submitted by the President pur-
suant to section 1105 of title 31, United States 
Code. The President shall ensure that an esti-
mate of such funding is included in each such 
budget. 
SEC. 6. DEFINITIONS. 
In this Act, the following definitions apply: 
(1) FREIGHT.—The term ‘‘freight’’ means 
goods transported for a fee by a water, land, or air 
transportation mode. 
(2) FREIGHT
CORRIDOR.—The term ‘‘freight 
corridor’’ means a designated route along which 
freight is moved, including water, land, and air 
routes. 
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