‘‘(B) incorporate such pay items into con-
tract provisions to be included in each contract 
entered into by the State with respect to a high-
way project to ensure compliance with section 
109(e)(2). 
‘‘(3) LIMITATION.—Nothing in the regulations 
shall be construed to prohibit a State from imple-
menting standards that are more stringent than those 
required under the regulations. 
‘‘(4) POSITIVE
PROTECTIVE
MEASURES
DE-
FINED.—In this subsection, the term ‘positive protec-
tive measures’ means temporary traffic barriers, crash 
cushions, and other strategies to avoid traffic acci-
dents in work zones, including full road closures.’’. 
SEC. 1108. REVENUE ALIGNED BUDGET AUTHORITY. 
(a) ALLOCATION.—Section 110(a)(1) of title 23, 
United States Code, is amended—
(1) by striking ‘‘2000’’ and inserting ‘‘2006’’; 
(2) by inserting after ‘‘such fiscal year’’ the fol-
lowing: ‘‘and the succeeding fiscal year’’. 
(b) REDUCTION.—Section 110(a)(2) of such title is 
amended—
(1) by striking ‘‘2000’’ and inserting ‘‘2006’’; 
(2) by striking ‘‘October 1 of the succeeding’’ and 
inserting ‘‘October 15 of such’’; and
(3) by inserting after ‘‘Account)’’ the following: 
‘‘for such fiscal year and the succeeding fiscal year’’. 
(c) GENERAL DISTRIBUTION.—Section 110(b)(1)(A) of 
such title is amended by striking ‘‘Transportation Equity 
Act for the 21st Century’’ and inserting ‘‘Transportation 
Equity Act: A Legacy for Users’’. 
(d) TECHNICAL AMENDMENT.—Section 110(b)(1)(A) of 
title 23, United States Code, is amended by striking ‘‘for’’ 
the second place it appears. 
SEC. 1109. EMERGENCY RELIEF. 
There is authorized to be appropriated for a fiscal year 
such sums as may be necessary for allocations by the Sec-
retary described in subsections (a) and (b) of sections 125 
of title 23, United States Code, if the total of those alloca-
tions in such fiscal year are in excess of $100,000,000. 
SEC. 1110. SURFACE TRANSPORTATION PROGRAM. 
Section 133(f)(1) of title 23, United States Code, is 
amended—
(1) by striking ‘‘1998 through 2000’’ and insert-
ing ‘‘2004 through 2006’’; and 
(2) by striking ‘‘2001 through 2003’’ and insert-
ing ‘‘2007 through 2009’’. 
SEC. 1111. HIGHWAY USE TAX EVASION PROJECTS. 
(a) ELIGIBLE ACTIVITIES.—
(1) INTERGOVERNMENTAL
ENFORCEMENT
EF-
FORTS.—Section 143(b)(2) of title 23, United States 
Code, is amended by inserting before the period the 
following: ‘‘; except that of funds so made available 
for each of fiscal years 2004 through 2009, $2,000,000 
shall be available only to carry out intergovernmental 
enforcement efforts, including research and training’’. 
(2) CONDITIONS ON FUNDS ALLOCATED TO IN-
TERNAL
REVENUE
SERVICE.—Section 143(b)(3) of 
such title is amended by striking ‘‘The’’ and inserting 
‘‘Except as otherwise provided in this section, the’’. 
(3) LIMITATION
ON
USE
OF
FUNDS.—Section 
143(b)(4) of such title is amended—
(A) by striking ‘‘and’’ at the end of sub-
paragraph (F); 
(B) by striking the period at the end of sub-
paragraph (G) and inserting a semicolon; and 
(C) by adding at the end the following: 
‘‘(H) to support efforts between States and 
Indian tribes to address issues related to State 
motor fuel taxes; and 
‘‘(I) to analyze and implement programs to 
reduce tax evasion associated with foreign im-
ported fuel.’’.
(4) REPORTS.—Section 143(b) of such title is 
amended by adding at the end the following: 
‘‘(9) REPORTS.—The Commissioner of the Inter-
nal Revenue Service and each State shall submit to 
the Secretary an annual report that describes the 
projects, examinations, and criminal investigations 
funded by and carried out under this section. Such 
report shall specify the annual yield estimated for 
each project funded under this section.’’. 
(b) EXCISE FUEL REPORTING SYSTEM.—
(1) IN GENERAL.—Section 143(c)(1) of such title 
is amended—
(A) by striking ‘‘August 1, 1998,’’ and in-
serting ‘‘90 days after the date of enactment of 
the Transportation Equity Act: A Legacy for 
Users,’’; 
(B) by striking ‘‘development’’ and insert-
ing ‘‘completion, operation,’’; and 
(C) by striking ‘‘an excise fuel reporting 
system (in this subsection referred to as ‘the sys-
tem’)’’ and inserting ‘‘an excise summary ter-
minal activity reporting system’’. 
(2) ELEMENTS
OF
MEMORANDUM
OF
UNDER-
STANDING.—Section 143(c)(2) of such title is amend-
ed—
(A) by striking ‘‘the system’’ the first place 
it appears and inserting ‘‘the excise summary 
terminal activity reporting system’’; 
(B) in subparagraph (A) by striking ‘‘de-
velop’’ and inserting ‘‘complete’’; 
(C) by striking ‘‘and’’ at the end of sub-
paragraph (B); 
(D) by striking the period at the end of sub-
paragraph (C) and inserting ‘‘; and’’; and 
(E) by adding at the end the following: 
‘‘(D) the Commissioner of the Internal Rev-
enue Service shall submit and the Secretary shall 
approve a budget and project plan for the com-
pletion, operation, and maintenance of the sys-
tem.’’; and 
(3) FUNDING
PRIORITY.—Section 143(c)(3) of 
such title is amended to read as follows: 
‘‘(3) FUNDING.—Of the amounts made available 
to carry out this section for each of fiscal years 2004 
through 2009, the Secretary shall make available to 
the Internal Revenue Service such funds as may be 
necessary to complete, operate, and maintain the ex-
cise summary terminal activity reporting system in 
accordance with this subsection.’’.
(c) REGISTRATION SYSTEM AND ELECTRONIC DATA-
BASE.—Section 143 of such title is further amended by add-
ing at the end the following: 
‘‘(d) PIPELINE, VESSEL, AND BARGE REGISTRATION 
SYSTEM.—
‘‘(1) IN GENERAL.—Not later than 90 days after 
the date of enactment of this subsection, the Secretary 
shall enter into a memorandum of understanding 
with the Commissioner of the Internal Revenue Serv-
ice for the purposes of the development, operation, 
and maintenance of a registration system for pipe-
lines, vessels, and barges, and operators of such pipe-
lines, vessels, and barges, that make bulk transfers of 
taxable fuel. 
‘‘(2) ELEMENTS OF MEMORANDUM OF UNDER-
STANDING.—The memorandum of understanding shall 
provide that—
‘‘(A) the Internal Revenue Service shall de-
velop and maintain the registration system 
through contracts; 
‘‘(B) the Commissioner of the Internal Rev-
enue Service shall submit and the Secretary shall 
approve a budget and project plan for develop-
ment, operation, and maintenance of the reg-
istration system;
‘‘(C) the registration system shall be under 
the control of the Internal Revenue Service; and 
‘‘(D) the registration system shall be made 
available for use by appropriate State and Fed-
eral revenue, tax, and law enforcement authori-
ties, subject to section 6103 of the Internal Rev-
enue Code of 1986. 
‘‘(3) FUNDING.—Of the amounts made available 
to carry out this section for each of fiscal years 2004 
through 2009, the Secretary shall make available to 
the Internal Revenue Service such funds as may be 
necessary to complete, operate, and maintain a reg-
istration system for pipelines, vessels, and barges, and 
operators of such pipelines, vessels, and barges, that 
make bulk transfers of taxable fuel in accordance with 
this subsection. 
‘‘(e) HEAVY VEHICLE USE TAX PAYMENT DATA-
BASE.—
‘‘(1) IN GENERAL.—Not later than 90 days after 
the date of enactment of this subsection, the Secretary 
shall enter into a memorandum of understanding 
with the Commissioner of the Internal Revenue Serv-
ice for the purposes of the establishment, operation, 
and maintenance of an electronic database of heavy 
vehicle highway use tax payments.
‘‘(2) ELEMENTS OF MEMORANDUM OF UNDER-
STANDING.—The memorandum of understanding shall 
provide that—
‘‘(A) the Internal Revenue Service shall es-
tablish and maintain the electronic database 
through contracts; 
‘‘(B) the Commissioner of the Internal Rev-
enue Service shall submit and the Secretary shall 
approve a budget and project plan for establish-
ment, operation, and maintenance of the elec-
tronic database; 
‘‘(C) the electronic database shall be under 
the control of the Internal Revenue Service; and 
‘‘(D) the electronic database shall be made 
available for use by appropriate State and Fed-
eral revenue, tax, and law enforcement authori-
ties, subject to section 6103 of the Internal Rev-
enue Code of 1986. 
‘‘(3) FUNDING.—Of the amounts made available 
to carry out this section for each of fiscal years 2004 
through 2009, the Secretary shall make available to 
the Internal Revenue Service such funds as may be 
necessary to establish, operate, and maintain an elec-
tronic database of heavy vehicle highway use tax pay-
ments in accordance with this subsection.
‘‘(f) REPORTS.—Not later than March 31 and Sep-
tember 30 of each year, the Commissioner of the Internal 
Revenue Service shall provide reports to the Secretary on 
the status of the Internal Revenue Service projects funded 
under this section related to the excise summary terminal 
activity reporting system, the pipeline, vessel, and barge 
registration system, and the heavy vehicle use tax electronic 
database.’’. 
SEC. 1112. APPALACHIAN DEVELOPMENT HIGHWAY SYSTEM. 
(a) APPORTIONMENT.—The Secretary shall apportion 
funds made available by section 1101(a)(7) of this Act for 
fiscal years 2004 through 2009 among the States based on 
the latest available cost to complete estimate for the Appa-
lachian development highway system under section 14501 
title 40, United States Code. 
(b) APPLICABILITY OF TITLE 23.—Funds made avail-
able by section 1101(a)(7) of this Act for the Appalachian 
development highway system shall be available for obliga-
tion in the same manner as if such funds were apportioned 
under chapter 1 of title 23, United States Code; except that 
the Federal share of the cost of any project under this sec-
tion shall be determined in accordance with such section 
14501 of title 40, United States Code, and such funds shall 
be available to construct highways and access roads under 
such section and shall remain available until expended.
(c) USE OF TOLL CREDITS.—Section 120(j)(1) of title 
23, United States Code is amended by inserting ‘‘and the 
Appalachian development highway system program under 
section 14501 of title 40’’ after ‘‘section 125’’. 
SEC. 1113. CONSTRUCTION OF FERRY BOATS AND FERRY 
TERMINAL FACILITIES. 
(a) IN GENERAL.—Subchapter I of chapter 1 of title 
23, United States Code, is amended by adding at the end 
the following: 
‘‘§ 165. Construction of ferry boats and ferry terminal 
facilities 
‘‘(a) IN GENERAL.—The Secretary shall carry out a 
program for construction of ferry boats and ferry terminal 
facilities in accordance with section 129(c). 
‘‘(b) FEDERAL SHARE.—The Federal share payable for 
construction of ferry boats and ferry terminal facilities 
under this section shall be 80 percent of the cost thereof. 
‘‘(c) AVAILABILITY
OF AMOUNTS.—Amounts made 
available to carry out this section shall remain available 
until expended. 
‘‘(d) SET-ASIDE FOR PROJECTS ON NHS.—
‘‘(1) IN GENERAL.—$20,000,000 of the amount 
made available to carry out this section for each of 
fiscal years 2004 through 2009 shall be obligated for 
the construction or refurbishment of ferry boats and
ferry terminal facilities and approaches to such facili-
ties within marine highway systems that are part of 
the National Highway System. 
‘‘(2) ALASKA.—$10,000,000 of the $20,000,000 
for a fiscal year made available under paragraph (1) 
shall be made available to the State of Alaska. 
‘‘(3) 
NEW
JERSEY.—$5,000,000 
of 
the 
$20,000,000 for a fiscal year made available under 
paragraph (1) shall be made available to the State of 
New Jersey. 
‘‘(4) 
WASHINGTON.—$5,000,000 
of 
the 
$20,000,000 for a fiscal year made available under 
paragraph (1) shall be made available to the State of 
Washington. 
‘‘(e) APPLICABILITY.—All provisions of this chapter 
that are applicable to the National Highway System, other 
than provisions relating to apportionment formula and 
Federal share, shall apply to funds made available to carry 
out this section, except as determined by the Secretary to 
be inconsistent with this section.’’. 
(b) CONFORMING AMENDMENT.—The analysis for sub-
chapter I of chapter 1 of such title is amended by adding 
at the end the following:
‘‘165. Construction of ferry boats and ferry terminal facilities.’’.
(c) NATIONAL FERRY DATABASE.—
(1) ESTABLISHMENT.—The Secretary, acting 
through the Bureau of Transportation Statistics, shall 
establish and maintain a national ferry database. 
(2) CONTENTS.—The database shall contain cur-
rent information regarding ferry systems, including 
information regarding routes, vessels, passengers and 
vehicles carried, funding sources and such other infor-
mation as the Secretary considers useful. 
(3) UPDATE REPORT.—Using information col-
lected through the database, the Secretary shall peri-
odically modify as appropriate the report submitted 
under section 1207(c) of the Transportation Equity 
Act for the 21st Century (23 U.S.C. 129 note; 112 
Stat. 185–186). 
(4) REQUIREMENTS.—The Secretary shall—
(A) compile the database not later than 1 
year after the date of enactment of this Act and 
update the database every 2 years thereafter; 
(B) ensure that the database is easily acces-
sible to the public; 
(C) make available, from the ferry boat and 
ferry terminal program authorized under section 
165 of title 23, United States Code, not more 
than $500,000 for each of fiscal years 2005 
through 2009 to establish the database.
SEC. 1114. INTERSTATE MAINTENANCE DISCRETIONARY. 
(a) IN GENERAL.—Section 118 of title 23, United 
States Code, is amended—
(1) by striking subsection (c); 
(2) in subsection (e) by inserting ‘‘Special 
Rules.—’’ before ‘‘Funds made’’; and 
(3) by redesignating subsections (d) and (e) as 
subsections (c) and (d), respectively. 
(b) CONFORMING AMENDMENT.—Section 103(d)(1) of 
such title is amended by striking ‘‘or 118(c)’’. 
(c) TECHNICAL AMENDMENTS.—
(1) SECTION 114.—Section 114(a) of such title is 
amended by striking ‘‘Except as provided in section 
117 of this title, such’’ and inserting ‘‘Such’’. 
(2) SECTION 116.—Section 116(b) of such title is 
amended by striking ‘‘highway department’’ and in-
serting ‘‘transportation department’’. 
(3) SECTION 120.—Section 120(e) of such title is 
amended in the first sentence by striking ‘‘such sys-
tem’’ and inserting ‘‘such highway’’. 
(4) SECTION 126.—Section 126(a) of such title is 
amended by inserting ‘‘under’’ before ‘‘section 
104(b)(3)’’. 
(5) SECTION 127.—Section 127 of such title is 
amended by striking ‘‘118(b)(1)’’ and inserting 
‘‘118(b)(2)’’.