H. R. 4916—12
(A) by striking ‘‘the period of October 1, 2003 through
June 30,’’ and inserting ‘‘fiscal year’’; and
(B) by striking ‘‘$833,333’’ and inserting ‘‘$1,000,000’’.
(d) CRASH CAUSATION STUDY.— Section 7(d) of such Act (117
Stat. 1121; 118 Stat. 490; 118 Stat. 638) is amended—
(1) by striking ‘‘$833,333’’ and inserting ‘‘$1,000,000’’; and
(2) by striking ‘‘the period of October 1, 2003 through
July 31,’’ and inserting ‘‘fiscal year’’.
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
‘‘August 1, 2004’’ and inserting ‘‘October 1, 2004’’,
(B) by striking ‘‘or’’ at the end of subparagraph (H),
(C) by striking the period at the end of subparagraph
(I) and inserting ‘‘, or’’,
(D) by inserting after subparagraph (I) the following
new subparagraph:
‘‘(J) authorized to be paid out of the Highway Trust
Fund under the Surface Transportation Extension Act of
2004, Part IV.’’, and
(E) in the matter after subparagraph (J), as added
by this paragraph, by striking ‘‘Surface Transportation
Extension Act of 2004, Part III’’ and inserting ‘‘Surface
Transportation Extension Act of 2004, Part IV’’.
(2) MASS
TRANSIT
ACCOUNT.—Paragraph (3) of section
9503(e) of such Code is amended—
(A) in the matter before subparagraph (A), by striking
‘‘August 1, 2004’’ and inserting ‘‘October 1, 2004’’,
(B) in subparagraph (F), by striking ‘‘or’’ at the end
of such subparagraph,
(C) in subparagraph (G), by inserting ‘‘or’’ at the end
of such subparagraph,
(D) by inserting after subparagraph (G) the following
new subparagraph:
‘‘(H) the Surface Transportation Extension Act of 2004,
Part IV,’’, and
(E) in the matter after subparagraph (H), as added
by this paragraph, by striking ‘‘Surface Transportation
Extension Act of 2004, Part III’’ and inserting ‘‘Surface
Transportation Extension Act of 2004, Part IV’’.
(3) EXCEPTION
TO
LIMITATION
ON
TRANSFERS.—Subpara-
graph (B) of section 9503(b)(5) of such Code is amended by
striking ‘‘August 1, 2004’’ and inserting ‘‘October 1, 2004’’.
(4) SPECIAL RULE FOR CORE HIGHWAY PROGRAMS.—
(A) IN GENERAL.—In the case of a core highway pro-
gram, subsections (b)(5) and (c)(1) of section 9503 of such
Code shall be applied by substituting ‘‘September 25, 2004’’
for ‘‘October 1, 2004’’.
(B) 
CORE
HIGHWAY
PROGRAM.—For 
purposes 
of
subparagraph (A), the term ‘‘core highway program’’ means
any program (other than any program carried out by the
National Highway Traffic Safety Administration and any
H. R. 4916—13
program carried out by the Federal Motor Carrier Adminis-
tration) funded from the Highway Trust Fund (other than
the Mass Transit Account).
(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 ‘‘Surface Transportation Extension Act
of 2004, Part III’’ each place it appears and inserting ‘‘Surface
Transportation Extension Act of 2004, Part IV’’.
(2) BOAT SAFETY ACCOUNT.—Subsection (c) of section 9504
of such Code is amended—
(A) by striking ‘‘August 1, 2004’’ and inserting ‘‘October
1, 2004’’, and
(B) by striking ‘‘Surface Transportation Extension Act
of 2004, Part III’’ and inserting ‘‘Surface Transportation
Extension Act of 2004, Part IV’’.
(3) EXCEPTION TO LIMITATION ON TRANSFERS.—Paragraph
(2) of section 9504(d) of such Code is amended by striking
‘‘August 1, 2004’’ and inserting ‘‘October 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 ADJUSTMENTS.—During the
period beginning on the date of the enactment of the Surface
Transportation Extension Act of 2003 and ending on September
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 appropria-
tions 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 period 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.
Speaker of the House of Representatives.
Vice President of the United States and
President of the Senate.