‘‘(A) $7,500,000 shall be available to the
Secretary of the Interior for 3 fiscal years for
obligation for qualified projects under section
5604(c) of the Clean Vessel Act of 1992 (33
U.S.C. 1322 note).
‘‘(B) $6,000,000 shall be available to the
Secretary of the Interior for 3 fiscal years for
obligation for qualified projects under section
7404(d) of the Sportfishing and Boating Safety
Act of 1998 (16 U.S.C. 777g–1(d)).
‘‘(C) The balance remaining after the ap-
plication of subparagraphs (A) and (B) shall be
transferred to the Secretary of Transportation
and shall be expended for State recreational
boating safety programs under section 13106 of
title 46, United States Code.’’.
(c) BOAT SAFETY FUNDS.—Section 13106(c) of title
46, United States Code, is amended—
(1) by striking ‘‘$2,083,333’’ and inserting
‘‘$3,750,000’’; and
(2) by striking ‘‘$833,333’’ and inserting
‘‘$1,500,000’’.
SEC. 10. EXTENSION OF AUTHORIZATION FOR USE OF
TRUST FUNDS FOR OBLIGATIONS UNDER
TEA–21.
(a) HIGHWAY TRUST FUND.—
(1) IN
GENERAL.—Paragraph (1) of section
9503(c) of the Internal Revenue Code of 1986 is
amended—
(A) in the matter before subparagraph (A),
by striking ‘‘March 1, 2004’’ and inserting
‘‘July 1, 2004’’,
(B) by striking ‘‘or’’ at the end of subpara-
graph (E),
(C) by striking the period at the end of
subparagraph (F) and inserting ‘‘, or’’,
(D) by inserting after subparagraph (F),
the following new subparagraph:
‘‘(G) authorized to be paid out of the
Highway Trust Fund under the Surface Trans-
portation Extension Act of 2004.’’, and
(E) in the matter after subparagraph (G),
as added by this paragraph, by striking ‘‘Sur-
face Transportation Extension Act of 2003’’
and inserting ‘‘Surface Transportation Exten-
sion Act of 2004’’.
(2) MASS TRANSIT ACCOUNT.—Paragraph (3)
of section 9503(e) of such Code is amended—
(A) in the matter before subparagraph (A),
by striking ‘‘March 1, 2004’’ and inserting
‘‘July 1, 2004’’,
(B) in subparagraph (C), by striking ‘‘or’’
at the end of such subparagraph,
(C) in subparagraph (D), by inserting ‘‘or’’
at the end of such subparagraph,
(D) by inserting after subparagraph (D)
the following new subparagraph:
‘‘(E) the Surface Transportation Extension
Act of 2004,’’, and
(E) in the matter after subparagraph (E),
as added by this paragraph, by striking ‘‘Sur-
face Transportation Extension Act of 2003’’
and inserting ‘‘Surface Transportation Exten-
sion Act of 2004’’.
(3) EXCEPTION
TO
LIMITATION
ON
TRANS-
FERS.—Subparagraph (B) of section 9503(b)(5) of
such Code is amended by striking ‘‘March 1, 2004’’
and inserting ‘‘July 1, 2004’’.
(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 striking ‘‘Sur-
face Transportation Extension Act of 2003’’ each
place it appears and inserting ‘‘Surface Transpor-
tation Extension Act of 2004’’.
(2) BOAT SAFETY ACCOUNT.—Subsection (c) of
section 9504 of such Code is amended—
(A) by striking ‘‘March 1, 2004’’ and in-
serting ‘‘July 1, 2004’’, and
(B) by striking ‘‘Surface Transportation
Extension Act of 2003’’ and inserting ‘‘Surface
Transportation Extension Act of 2004’’.
(3) EXCEPTION
TO
LIMITATION
ON
TRANS-
FERS.—Paragraph (2) of section 9504(d) of such
Code is amended by striking ‘‘March 1, 2004’’ and
inserting ‘‘July 1, 2004’’.
(c) EFFECTIVE DATE.—The amendments made by
this section shall take effect on the date of the enactment
of this Act.
(d) 
TEMPORARY
RULE
REGARDING
ADJUST-
MENTS.—During the period beginning on the date of the
enactment of the Surface Transportation Extension Act
of 2003 and ending on June 30, 2004, 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.
Passed the House of Representatives February 11,
2004.
Attest:
Clerk.