H. R. 3—30
‘‘(1) 
BRIDGE
REPLACEMENT
AND
REHABILITATION.—On 
application by a State or States to the Secretary for assistance 
for a highway bridge that has been determined to be eligible 
for replacement or rehabilitation under subsection (b) or (c), 
the Secretary may approve Federal participation in—
‘‘(A) replacing the bridge with a comparable facility; 
or 
‘‘(B) rehabilitating the bridge. 
‘‘(2) TYPES OF ASSISTANCE.—On application by a State or 
States to the Secretary, the Secretary may approve Federal 
assistance for any of the following activities for a highway 
bridge that has been determined to be eligible for replacement 
or rehabilitation under subsection (b) or (c): 
‘‘(A) Painting. 
‘‘(B) Seismic retrofit. 
‘‘(C) Systematic preventive maintenance. 
‘‘(D) Installation of scour countermeasures. 
‘‘(E) Application of calcium magnesium acetate, sodium 
acetate/formate, or other environmentally acceptable, mini-
mally corrosive anti-icing and de-icing compositions. 
‘‘(3) BASIS FOR DETERMINATION.—The Secretary shall deter-
mine the eligibility of highway bridges for replacement or 
rehabilitation for each State based on structurally deficient 
and functionally obsolete highway bridges in the State. 
‘‘(4) SPECIAL RULE FOR PREVENTIVE MAINTENANCE.—Not-
withstanding any other provision of this subsection, a State 
may carry out a project under paragraph (2)(B), (2)(C), or 
(2)(D) for a highway bridge without regard to whether the 
bridge is eligible for replacement or rehabilitation under this 
section.’’. 
(c) APPORTIONMENT
OF FUNDS.—Section 144(e) of such title 
is amended—
(1) in the third sentence by striking ‘‘square footage’’ and 
inserting ‘‘deck area’’; 
(2) in the fourth sentence by striking ‘‘the total cost of 
deficient bridges in a State and in all States shall be reduced 
by the total cost of any highway bridges constructed under 
subsection (m) in such State, relating to replacement of 
destroyed bridges and ferryboat services, and,’’; and 
(3) in the seventh sentence by striking ‘‘for the same period 
as funds apportioned for projects on the Federal-aid primary 
system under this title’’ and inserting ‘‘for the period specified 
in section 118(b)(2)’’. 
(d) OFF-SYSTEM BRIDGES.—Section 144(g)(3) of such title is 
amended to read as follows: 
‘‘(3) OFF-SYSTEM BRIDGES.—
‘‘(A) IN
GENERAL.—Not less than 15 percent of the 
amount apportioned to each State in each of fiscal years 
2005 through 2009 shall be expended for projects to replace, 
rehabilitate, paint, perform systematic preventive mainte-
nance or seismic retrofit of, or apply calcium magnesium 
acetate, sodium acetate/formate, or other environmentally 
acceptable, minimally corrosive anti-icing and de-icing com-
positions to, or install scour countermeasures to, highway 
bridges located on public roads, other than those on a
H. R. 3—31
Federal-aid highway, or to complete the Warwick Inter-
modal Station (including the construction of a people mover 
between the Station and the T.F. Green Airport). 
‘‘(B) REDUCTION
OF
EXPENDITURES.—The Secretary, 
after consultation with State and local officials, may reduce 
the requirement for expenditure for bridges not on a Fed-
eral-aid highway under subparagraph (A) with respect to 
the State if the Secretary determines that the State has 
inadequate needs to justify the expenditure.’’. 
(e) BRIDGE SET-ASIDE.—
(1) FISCAL YEAR 2005.—Section 144(g)(1)(C) of such title 
is amended—
(A) in the subsection heading by striking ‘‘2003’’ and 
inserting ‘‘2005’’; and 
(B) in the first sentence by striking ‘‘2003’’ and 
inserting ‘‘2005’’. 
(2) FISCAL YEARS 2006 THROUGH 2009.—Effective October 
1, 2005, section 144(g) of such title (as amended by subsection 
(d) of this section) is amended—
(A) by striking the subsection designation and all that 
follows through the period at the end of paragraph (2) 
and inserting the following: 
‘‘(g) BRIDGE SET-ASIDES.—
‘‘(1) DESIGNATED PROJECTS.—
‘‘(A) IN GENERAL.—Of the amounts authorized to be 
appropriated to carry out the bridge program under this 
section for each of the fiscal years 2006 through 2009, 
all but $100,000,000 shall be apportioned as provided in 
subsection (e). Such $100,000,000 shall be available as 
follows: 
‘‘(i) $12,500,000 per fiscal year for the Golden Gate 
Bridge. 
‘‘(ii) $18,750,000 per fiscal year for the construction 
of a bridge joining the Island of Gravina to the commu-
nity of Ketchikan in Alaska. 
‘‘(iii) $12,500,000 per fiscal year to the State of 
Nevada for construction of a replacement of the feder-
ally owned bridge over the Hoover Dam in the Lake 
Mead National Recreation Area. 
‘‘(iv) $12,500,000 per fiscal year to the State of 
Missouri for construction of a structure over the Mis-
sissippi River to connect the City of St. Louis, Missouri, 
to the State of Illinois. 
‘‘(v) $12,500,000 per fiscal year for replacement 
and reconstruction of State maintained bridges in the 
State of Oklahoma. 
‘‘(vi) $4,500,000 per fiscal year for replacement 
of the Missisquoi Bay Bridge, Vermont. 
‘‘(vii) $8,000,000 per fiscal year for replacement 
and reconstruction of State-maintained bridges in the 
State of Vermont. 
‘‘(viii) $8,750,000 per fiscal year for design, plan-
ning, and right-of-way acquisition for the Interstate 
Route 74 bridge from Bettendorf, Iowa, to Moline, 
Illinois.
H. R. 3—32
‘‘(ix) $10,000,000 per fiscal year for replacement 
and reconstruction of State-maintained bridges in the 
State of Oregon. 
‘‘(B) GRAVINA ACCESS SCORING.—The project described 
in subparagraph (A)(ii) shall not be counted for purposes 
of the reduction set forth in the fourth sentence of sub-
section (e). 
‘‘(C) PERIOD OF AVAILABILITY.—Amounts made avail-
able to a State under this paragraph shall remain available 
until expended.’’; 
(B) by striking paragraph (2); and 
(C) by redesignating paragraph (3) as paragraph (2). 
(f) CONTINUATION OF REPORT; FEDERAL SHARE.—Section 144 
of such title is amended by adding at the end the following: 
‘‘(r) ANNUAL MATERIALS REPORT ON NEW BRIDGE CONSTRUC-
TION AND BRIDGE REHABILITATION.—Not later than 1 year after 
the date of enactment of this subsection, and annually thereafter, 
the Secretary shall publish in the Federal Register a report 
describing construction materials used in new Federal-aid bridge 
construction and bridge rehabilitation projects. 
‘‘(s) FEDERAL SHARE.—
‘‘(1) IN
GENERAL.—Except as provided under paragraph 
(2), the Federal share of the cost of a project payable from 
funds made available to carry out this section shall be deter-
mined under section 120(b). 
‘‘(2) INTERSTATE SYSTEM.—The Federal share of the cost 
of a project on the Interstate System payable from funds made 
available to carry out this section shall be determined under 
section 120(a).’’. 
(g) TECHNICAL AMENDMENT.—Section 144(i) of such title is 
amended by striking ‘‘at the same time’’ and all that follows through 
‘‘Congress’’. 
SEC. 1115. HIGHWAY USE TAX EVASION PROJECTS. 
(a) ELIGIBLE ACTIVITIES.—
(1) INTERGOVERNMENTAL ENFORCEMENT EFFORTS.—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 2005 through 2009, 
$2,000,000 shall be available only to carry out intergovern-
mental enforcement efforts, including research and training’’. 
(2) CONDITIONS ON FUNDS ALLOCATED TO INTERNAL REV-
ENUE 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 subparagraph (F); 
(B) by striking the period at the end of subparagraph 
(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 relating to State motor fuel taxes; and 
‘‘(I) to analyze and implement programs to reduce tax 
evasion associated with foreign imported fuel.’’. 
(4) REPORTS.—Section 143(b) of such title is amended by 
adding at the end the following:
H. R. 3—33
‘‘(9) REPORTS.—The Commissioner of the Internal 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 estimated annual yield from such 
projects, examinations, and criminal investigations.’’. 
(b) EXCISE FUEL REPORTING SYSTEM.—Section 143(c) of such 
title is amended to read as follows: 
‘‘(c) EXCISE TAX FUEL REPORTING.—
‘‘(1) IN GENERAL.—Not later than 90 days after the date 
of enactment of the SAFETEA–LU, the Secretary shall enter 
into a memorandum of understanding with the Commissioner 
of the Internal Revenue Service for the purposes of—
‘‘(A) the additional development of capabilities needed 
to support new reporting requirements and databases 
established under such Act and the American Jobs Creation 
Act of 2004 (Public Law 108–357), and such other reporting 
requirements and database development as may be deter-
mined by the Secretary, in consultation with the Commis-
sioner of the Internal Revenue Service, to be useful in 
the enforcement of fuel excise taxes, including provisions 
recommended by the Fuel Tax Enforcement Advisory Com-
mittee, 
‘‘(B) the completion of requirements needed for the 
electronic reporting of fuel transactions from carriers and 
terminal operators, 
‘‘(C) the operation and maintenance of an excise sum-
mary terminal activity reporting system and other systems 
used to provide strategic analyses of domestic and foreign 
motor fuel distribution trends and patterns, 
‘‘(D) the collection, analysis, and sharing of information 
on fuel distribution and compliance or noncompliance with 
fuel taxes, and 
‘‘(E) the development, completion, operation, and 
maintenance of an electronic claims filing system and data-
base and an electronic database of heavy vehicle highway 
use payments. 
‘‘(2) ELEMENTS OF MEMORANDUM OF UNDERSTANDING.—The 
memorandum of understanding shall provide that—
‘‘(A) the Internal Revenue Service shall develop and 
maintain any system under paragraph (1) through con-
tracts, 
‘‘(B) any system under paragraph (1) shall be under 
the control of the Internal Revenue Service, and 
‘‘(C) any system under paragraph (1) shall be made 
available for use by appropriate State and Federal revenue, 
tax, and law enforcement authorities, subject to section 
6103 of the Internal Revenue Code of 1986. 
‘‘(3) FUNDING.—Of the amounts made available to carry 
out this section for each of fiscal years 2005 through 2009, 
the Secretary shall make available to the Internal Revenue 
Service such funds as may be necessary to complete, operate, 
and maintain the systems under paragraph (1) in accordance 
with this subsection. 
‘‘(4) REPORTS.—Not later than September 30 of each year, 
the Commissioner of the Internal Revenue Service shall provide