(C) by striking the period at the end of 
subparagraph (H) and inserting ‘‘, or’’, 
(D) by inserting after subparagraph (H), 
the following new subparagraph: 
‘‘(I) authorized to be paid out of the High-
way Trust Fund under the Surface Transpor-
tation Extension Act of 2004, Part III.’’, and 
(E) in the matter after subparagraph (I), 
as added by this paragraph, by striking ‘‘Sur-
face Transportation Extension Act of 2004, 
Part II’’ and inserting ‘‘Surface Transportation 
Extension Act of 2004, Part III’’. 
(2) MASS TRANSIT ACCOUNT.—Paragraph (3) 
of section 9503(e) of such Code is amended— 
(A) in the matter before subparagraph (A), 
by striking ‘‘July 1, 2004’’ and inserting ‘‘Au-
gust 1, 2004’’, 
(B) in subparagraph (E), by striking ‘‘or’’ 
at the end of such subparagraph, 
(C) in subparagraph (F), by inserting ‘‘, 
or’’ at the end of such subparagraph, 
(D) by inserting after subparagraph (F) 
the following new subparagraph: 
‘‘(G) the Surface Transportation Extension 
Act of 2004, Part III,’’, and
(E) in the matter after subparagraph (G), 
as added by this paragraph, by striking ‘‘Sur-
face Transportation Extension Act of 2004, 
Part II’’ and inserting ‘‘Surface Transportation 
Extension Act of 2004, Part III’’. 
(3) EXCEPTION
TO
LIMITATION
ON
TRANS-
FERS.—Subparagraph (B) of section 9503(b)(5) of 
such Code is amended by striking ‘‘July 1, 2004’’ 
and inserting ‘‘August 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 2004, Part II’’ 
each place it appears and inserting ‘‘Surface Trans-
portation Extension Act of 2004, Part III’’. 
(2) BOAT SAFETY ACCOUNT.—Subsection (c) of 
section 9504 of such Code is amended— 
(A) by striking ‘‘July 1, 2004’’ and insert-
ing ‘‘August 1, 2004’’, and 
(B) by striking ‘‘Surface Transportation 
Extension Act of 2004, Part II’’ and inserting 
‘‘Surface Transportation Extension Act of 
2004, Part III’’.
(3) EXCEPTION
TO
LIMITATION
ON
TRANS-
FERS.—Paragraph (2) of section 9504(d) of such 
Code is amended by striking ‘‘July 1, 2004’’ and in-
serting ‘‘August 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 July 31, 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. 
Æ