‘‘(i) after September 30, 2009, and 
before October 1, 2010, 18.3 cents per gal-
lon, 
‘‘(ii) after September 30, 2010, and 
before October 1, 2011, 9.6 cents per gal-
lon, 
‘‘(iii) after September 30, 2011, and 
before October 1, 2012, 6.4 cents per gal-
lon, 
‘‘(iv) after September 30, 2012, and 
before October 1, 2013, 5.0 cents per gal-
lon, and 
‘‘(v) after September 30, 2013, 3.7 
cents per gallon, and 
‘‘(B) in the case of kerosene, diesel fuel, 
and special motor fuels the tax rate of which is 
the rate specified in section 4081(a)(2)(A)(iii), 
the core programs financing rate is— 
‘‘(i) after September 30, 2009, and 
before October 1, 2010, 24.3 cents per gal-
lon, 
‘‘(ii) after September 30, 2010, and 
before October 1, 2011, 12.7 cents per gal-
lon, 
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‘‘(iii) after September 30, 2011, and 
before October 1, 2012, 8.5 cents per gal-
lon, 
‘‘(iv) after September 30, 2012, and 
before October 1, 2013, 6.6 cents per gal-
lon, and 
‘‘(v) after September 30, 2013, 5.0 
cents per gallon. 
‘‘(2) APPLICATION OF RATE.—In the case of 
fuels used as described in paragraph (4)(C), (5)(B), 
and (6) of subsection (c), the core programs financ-
ing rate is zero.’’. 
(c) TERMINATION OF TRANSFERS TO MASS TRANSIT 
ACCOUNT.— 
(1) IN
GENERAL.—Section 9503(e)(2) of the 
Internal Revenue Code of 1986 (relating to Mass 
Transit Account) is amended by inserting ‘‘, and be-
fore October 1, 2009’’ after ‘‘March 31, 1983’’. 
(2) AUTHORIZATION
TO
EXPEND
REMAINING 
BALANCES IN ACCOUNT.—Section 9503(e)(3) of such 
Code is amended by striking ‘‘before October 1, 
2009’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section take effect on October 1, 2009. 
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SEC. 4. INFRASTRUCTURE SPECIAL ASSISTANCE FUND. 
(a) BALANCE OF CORE PROGRAMS FINANCING RATE 
DEPOSITED IN FUND.—Section 9503 of the Internal Rev-
enue Code of 1986 (as amended by section 3(b)(2)) is 
amended by adding at the end the following: 
‘‘(h) ESTABLISHMENT
OF INFRASTRUCTURE SPE-
CIAL ASSISTANCE FUND.— 
‘‘(1) CREATION OF FUND.—There is established 
in the Highway Trust Fund a separate fund to be 
known as the ‘Infrastructure Special Assistance 
Fund’ consisting of such amounts as may be trans-
ferred or credited to the Infrastructure Special As-
sistance Fund as provided in this subsection or sec-
tion 9602(b). 
‘‘(2) TRANSFERS TO INFRASTRUCTURE SPECIAL 
ASSISTANCE FUND.—On the first day of each fiscal 
year, the Secretary, in consultation with the Sec-
retary of Transportation, shall determine the excess 
(if any) of— 
‘‘(A) the sum of— 
‘‘(i) the amounts appropriated in such 
fiscal year to the Highway Trust Fund 
under subsection (b) which are attributable 
to the core programs financing rate for 
such year, plus 
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‘‘(ii) the amounts appropriated in 
such fiscal year to the Highway Trust 
Fund under subsection (b) which are at-
tributable to taxes under sections 4051, 
4061, 4071, and 4481 for such year, over 
‘‘(B) the amount appropriated under sub-
section (c) for such fiscal year, 
and shall transfer such excess to the Infrastructure 
Special Assistance Fund. 
‘‘(3) EXPENDITURES
FROM
INFRASTRUCTURE 
SPECIAL ASSISTANCE FUND.— 
‘‘(A) TRANSITIONAL ASSISTANCE.— 
‘‘(i) IN
GENERAL.—Except as pro-
vided in clause (iv), during fiscal years 
2010 through 2013, $1,000,000,000 in the 
Infrastructure Special Assistance Fund 
shall be available to States for transpor-
tation-related program expenditures. 
‘‘(ii) STATE SHARE.— 
‘‘(I) IN
GENERAL.—Except as 
provided in clause (v), each State is 
entitled to a share of the amount 
specified in clause (i) upon enactment 
of legislation providing 1 of the 2 
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funding 
mechanisms 
described 
in 
clause (iii). 
‘‘(II) DETERMINATION OF STATE 
SHARE.—For purposes of subclause 
(I), each State’s share shall be deter-
mined in the following manner: 
‘‘(aa) Multiply the percent-
age of the amounts appropriated 
in the latest fiscal year for which 
such data are available to the 
Highway Trust Fund under sub-
section (b) which is attributable 
to taxes paid by highway users in 
the State, by the amount speci-
fied in clause (i). If the result 
does not exceed $15,000,000, the 
State’s 
share 
equals 
$15,000,000. If the result ex-
ceeds $15,000,000, the State’s 
share is determined under item 
(bb). 
‘‘(bb) Multiply the percent-
age determined under item (aa), 
by the amount specified in clause 
(i) reduced by an amount equal 
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