(E) in the matter after subparagraph (O), 
as added by this paragraph, by striking ‘‘Sur-
face Transportation Extension Act of 2005, 
Part V’’ and inserting ‘‘Surface Transportation 
Extension Act of 2005, Part VI’’. 
(3) EXCEPTION
TO
LIMITATION
ON
TRANS-
FERS.—Subparagraph (B) of section 9503(b)(6) of 
such Code is amended by adding at the end the fol-
lowing: ‘‘The preceding sentence shall be applied by 
substituting ‘August 15, 2005’ for the date there-
in.’’. 
(b) AQUATIC RESOURCES TRUST FUND.— 
(1) SPORT
FISH
RESTORATION
ACCOUNT.— 
Paragraph (2) of section 9504(b) of the Internal 
Revenue Code of 1986 is amended by adding at the 
end the following: ‘‘Subparagraphs (A), (B), and (C) 
shall each be applied by substituting ‘Surface Trans-
portation Extension Act of 2005, Part VI’ for ‘Sur-
face Transportation Extension Act of 2005, Part 
V’.’’. 
(2) BOAT SAFETY ACCOUNT.—Subsection (c) of 
section 9504 of such Code is amended— 
(A) by striking ‘‘July 31, 2005’’ and in-
serting ‘‘August 15, 2005’’, and
(B) by striking ‘‘Surface Transportation 
Extension Act of 2005, Part V’’ and inserting 
‘‘Surface Transportation Extension Act of 
2005, Part VI’’. 
(3) EXCEPTION
TO
LIMITATION
ON
TRANS-
FERS.—Paragraph (2) of section 9504(d) of such 
Code is amended by adding at the end the following 
new sentence: ‘‘The preceding sentence shall be ap-
plied by substituting ‘August 15, 2005’ for the date 
therein.’’. 
(c) TEMPORARY RULE REGARDING ADJUSTMENTS.— 
During the period beginning on the date of the enactment 
of the Surface Transportation Extension Act of 2003 and 
ending on August 14, 2005, for purposes of making any 
estimate under section 9503(d) of the Internal Revenue 
Code of 1986 of receipts of the Highway Trust Fund, the 
Secretary of the Treasury shall treat— 
(1) each expiring provision of paragraphs (1) 
through (4) of section 9503(b) of such Code which 
is related to appropriations or transfers to such 
Fund to have been extended through the end of the 
24-month 
period 
referred 
to 
in 
section 
9503(d)(1)(B) of such Code, and 
(2) with respect to each tax imposed under the 
sections referred to in section 9503(b)(1) of such
Code, the rate of such tax during the 24-month pe-
riod referred to in section 9503(d)(1)(B) of such 
Code to be the same as the rate of such tax as in 
effect on the date of the enactment of the Surface 
Transportation Extension Act of 2003. 
(d) SUBSEQUENT REPEAL OF CERTAIN TEMPORARY 
PROVISIONS.—Each of the following provisions of the In-
ternal Revenue Code of 1986 are amended by striking the 
last sentence thereof: 
(1) Section 9503(b)(6)(B). 
(2) Section 9504(b)(2). 
(3) Section 9504(d)(2). 
(e) EFFECTIVE DATE.— 
(1) IN GENERAL.—Except as provided in para-
graph (2), the amendments made by this section 
shall take effect on the date of the enactment of this 
Act. 
(2) SUBSEQUENT
REPEAL.—The amendments 
made by subsection (d) shall take effect on the date 
of the enactment of the Safe, Accountable, Flexible, 
Efficient Transportation Equity Act: A Legacy for 
Users and shall be executed immediately before the 
amendments made by such Act.
SEC. 8. TECHNICAL AMENDMENT. 
Effective on the date of enactment of the Safe, Ac-
countable, Flexible, Efficient Transportation Equity Act: 
A Legacy for Users, section 1942 of such Act is repealed. 
Æ