Transportation Empowerment Act
Bill: S.2803 | Sponsor: Sen. Lee, Mike (R-UT)
Policy area: Transportation and Public Works

Summary:
Transportation Empowerment Act
This bill limits federal support available through the Highway Trust Fund to highways and surface transportation systems designated as part of the Interstate System and correspondingly reduces the taxes on gasoline and other fuels that generate revenue for the fund. The bill phases in these changes over five years.
In addition, the bill

To authorize funds for Federal-aid highways, highway safety programs, 
             and transit programs, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

    (a) Short Title.--This Act may be cited as the ``Transportation 
Empowerment Act''.
    (b) Table of Contents.--The table of contents for this Act is as 
follows:

Sec. 1. Short title; table of contents.
Sec. 2. Findings and purposes.
                        TITLE I--HIGHWAY FUNDING

Sec. 101. Authorization of appropriations.
Sec. 102. Federalization and defederalization of projects.
Sec. 103. Reporting requirements.
Sec. 104. Funding limitation.
Sec. 105. Reports; certification.
             TITLE II--FEDERAL-AID HIGHWAY PROGRAM REFORMS

Sec. 201. Definitions.
Sec. 202. Federal-aid system.
Sec. 203. Apportionment.
Sec. 204. Additional deposits in Highway Trust Fund.
Sec. 205. Project approval and oversight.
Sec. 206. Standards.
Sec. 207. Nationally significant freight and highway projects.
Sec. 208. National highway performance program.
Sec. 209. Federal share payable.
Sec. 210. Emergency relief.
Sec. 211. Transferability of Federal-aid highway funds.
Sec. 212. Toll roads, bridges, tunnels, and ferries.
Sec. 213. Railway-highway crossings.
Sec. 214. Surface transportation block grant program.
Sec. 215. Metropolitan transportation planning.
Sec. 216. Control of junkyards.
Sec. 217. Enforcement of requirements.
Sec. 218. Public transportation.
Sec. 219. Highway use tax evasion projects.
Sec. 220. National bridge and tunnel inventory and inspection 
                            standards.
Sec. 221. Carpool and vanpool projects.
Sec. 222. Construction of ferry boats and ferry terminal facilities.
Sec. 223. Highway safety improvement program.
Sec. 224. Repeal of congestion mitigation and air quality improvement 
                            program.
Sec. 225. National goals and performance measures.
Sec. 226. National electric vehicle charging and hydrogen, propane, and 
                            natural gas fueling corridors.
Sec. 227. Hazard elimination program.
Sec. 228. National scenic byways program.
Sec. 229. National highway freight program.
Sec. 230. Recreational trails program.
Sec. 231. Bicycle transportation and pedestrian walkways.
Sec. 232. Alaska highway.
Sec. 233. Conforming amendments.
            TITLE III--HIGHWAY TRUST FUND AND RELATED TAXES

                Subtitle A--Highway Trust Fund Authority

Sec. 301. Extension of Highway Trust Fund expenditure authority.
Sec. 302. Termination of Mass Transit Account.
Sec. 303. Transfer of unused COVID-19 appropriations to the Highway 
                            Trust Fund.
Sec. 304. Termination of employee retention credit for employers 
                            subject to closure due to COVID-19.
Sec. 305. Transfer of unused Coronavirus State and Local Fiscal 
                            Recovery Funds to the Highway Trust Fund.
                   Subtitle B--Highway Related Taxes

Sec. 311. Reduction in taxes on gasoline, diesel fuel, kerosene, and 
                            special fuels funding Highway Trust Fund.
Sec. 312. Extension of highway-related taxes.

SEC. 2. FINDINGS AND PURPOSES.

    (a) Findings.--Congress finds that--
            (1) the objective of the Federal highway program has been 
        to facilitate the construction of a modern freeway system that 
        promotes efficient interstate commerce by connecting all 
        States;
            (2) the objective described in paragraph (1) has been 
        attained, and the Interstate System connecting all States is 
        near completion;
            (3) each State has the responsibility of providing an 
        efficient transportation network for the residents of the 
        State;
            (4) each State has the means to build and operate a network 
        of transportation systems, including highways, that best serves 
        the needs of the State;
            (5) each State is best capable of determining the needs of 
        the State and acting on those needs;
            (6) the Federal role in highway transportation has, over 
        time, usurped the role of the States by taxing motor fuels used 
        in the States and then distributing the proceeds to the States 
        based on the perceptions of the Federal Government on what is 
        best for the States;
            (7) the Federal Government has used the Federal motor fuels 
        tax revenues to force all States to take actions that are not 
        necessarily appropriate for individual States;
            (8) the Federal distribution, review, and enforcement 
        process wastes billions of dollars on unproductive activities;
            (9) Federal mandates that apply uniformly to all 50 States, 
        regardless of the different circumstances of the States, cause 
        the States to waste billions of hard-earned tax dollars on 
        projects, programs, and activities that the States would not 
        otherwise undertake; and
            (10) Congress has expressed a strong interest in reducing 
        the role of the Federal Government by allowing each State to 
        manage its own affairs.
    (b) Purposes.--The purposes of this Act are--
            (1) to provide a new policy blueprint to govern the Federal 
        role in transportation once existing and prior financial 
        obligations are met;
            (2) to return to the individual States maximum 
        discretionary authority and fiscal responsibility for all 
        elements of the national surface transportation systems that 
        are not within the direct purview of the Federal Government;
            (3) to preserve Federal responsibility for the Dwight D. 
        Eisenhower National System of Interstate and Defense Highways;
            (4) to preserve the responsibility of the Department of 
        Transportation for--
                    (A) design, construction, and preservation of 
                transportation facilities on Federal public land;
                    (B) national programs of transportation research 
                and development and transportation safety; and
                    (C) emergency assistance to the States in response 
                to natural disasters;
            (5) to eliminate to the maximum extent practicable Federal 
        obstacles to the ability of each State to apply innovative 
        solutions to the financing, design, construction, operation, 
        and preservation of Federal and State transportation 
        facilities; and
            (6) with respect to transportation activities carried out 
        by States, local governments, and the private sector, to 
        encourage--
                    (A) competition among States, local governments, 
                and the private sector; and
                    (B) innovation, energy efficiency, private sector 
                participation, and productivity.

                        TITLE I--HIGHWAY FUNDING

SEC. 101. AUTHORIZATION OF APPROPRIATIONS.

    (a) In General.--
            (1) Authorization of appropriations.--The following sums 
        are authorized to be appropriated out of the Highway Trust 
        Fund:
                    (A) Federal-aid highway program.--For the national 
                highway performance program under section 119 of title 
                23, United States Code, the surface transportation 
                block grant program under section 133 of that title, 
                the highway safety improvement program under section 
                148 of that title, and the national highway freight 
                program under section 167 of that title $18,450,000,000 
                for each of fiscal years 2022 through 2026.
                    (B) Emergency relief.--For emergency relief under 
                section 125 of title 23, United States Code, 
                $100,000,000 for each of fiscal years 2022 through 
                2026.
                    (C) Federal lands programs.--
                            (i) Federal lands transportation program.--
                        For the Federal lands transportation program 
                        under section 203 of title 23, United States 
                        Code, $300,000,000 for each of fiscal years 
                        2022 through 2026, of which--
                                    (I) $240,000,000 of the amount made 
                                available for each fiscal year shall be 
                                the amount for the National Park 
                                Service; and
                                    (II) $30,000,000 of the amount made 
                                available for each fiscal year shall be 
                                the amount for the United States Fish 
                                and Wildlife Service.
                            (ii) Federal lands access program.--For the 
                        Federal lands access program under section 204 
                        of title 23, United States Code, $250,000,000 
                        for each of fiscal years 2022 through 2026.
    (b) Funding for Highway Research and Development Program.--
            (1) Authorization of appropriations.--There is authorized 
        to be appropriated out of the Highway Trust Fund to carry out 
        section 503(b) of title 23, United States Code, $115,000,000 
        for each of fiscal years 2022 through 2026.
            (2) Applicability of title 23, united states code.--Funds 
        authorized to be appropriated by paragraph (1) shall--
                    (A) be available for obligation in the same manner 
                as if those funds were apportioned under chapter 1 of 
                title 23, United States Code, except that the Federal 
                share of the cost of a project or activity carried out 
                using those funds shall be 80 percent, unless otherwise 
                expressly provided by this Act (including the 
                amendments by this Act); and
                    (B) remain available until expended and not be 
                transferable.

SEC. 102. FEDERALIZATION AND DEFEDERALIZATION OF PROJECTS.

    Notwithstanding any other provision of law, beginning on October 1, 
2021--
            (1) a highway construction or improvement project shall not 
        be considered to be a Federal highway construction or 
        improvement project unless and until a State expends Federal 
        funds for the construction portion of the project;
            (2) a highway construction or improvement project shall not 
        be considered to be a Federal highway construction or 
        improvement project solely by reason of the expenditure of 
        Federal funds by a State before the construction phase of the 
        project to pay expenses relating to the project, including for 
        any environmental document or design work required for the 
        project; and
            (3)(A) a State may, after having used Federal funds to pay 
        all or a portion of the costs of a highway construction or 
        improvement project, reimburse the Federal Government in an 
        amount equal to the amount of Federal funds so expended; and
            (B) after completion of a reimbursement described in 
        subparagraph (A), a highway construction or improvement project 
        described in that subparagraph shall no longer be considered to 
        be a Federal highway construction or improvement project.

SEC. 103. REPORTING REQUIREMENTS.

    No reporting requirement, other than a reporting requirement in 
effect as of the date of enactment of this Act, shall apply on or after 
October 1, 2021, to the use of Federal funds for highway projects by a 
public-private partnership.

SEC. 104. FUNDING LIMITATION.

    Notwithstanding any other provision of law, if the Secretary of 
Transportation determines for any of fiscal years 2022 through 2026 
that the aggregate amount required to carry out transportation programs 
and projects under this Act and the amendments made by this Act exceeds 
the estimated aggregate amount in the Highway Trust Fund available for 
those programs and projects for the fiscal year, each amount made 
available for that program or project shall be reduced by the pro rata 
percentage required to reduce the aggregate amount required to carry 
out those programs and projects to an amount equal to the amount 
available for those programs and projects in the Highway Trust Fund for 
the fiscal year.

SEC. 105. REPORTS; CERTIFICATION.

    (a) Report on Existing Obligations.--
            (1) In general.--The Director of the Office of Management 
        and Budget (referred to in this section as the ``Director''), 
        in consultation with the Secretary of Transportation, shall 
        develop and submit to Congress a 5-year plan for the use of 
        revenue deposited in the Highway Trust Fund to pay for unpaid 
        obligations under Federal-aid highway programs (as in effect 
        before the date of enactment of this Act) incurred before the 
        date of enactment of this Act.
            (2) Requirement.--In developing the plan under paragraph 
        (1), the Director shall, to the maximum extent practicable, 
        balance payments for new Federal-aid highway projects with 
        continued payment of unpaid obligations described in paragraph 
        (1).
    (b) Annual Reports.--Not less frequently than annually, the 
Director shall submit to Congress a report that includes--
            (1) a description of the remaining balance of unpaid 
        obligations under Federal-aid highway programs (as in effect 
        before the date of enactment of this Act) incurred before the 
        date of enactment of this Act; and
            (2) a status update on the progress made toward achieving 
        the goals of the 5-year plan developed under subsection (a).
    (c) Certification.--On the date that the Director determines that 
there are no remaining unpaid obligations under Federal-aid highway 
programs (as in effect before the date of enactment of this Act) 
incurred before the date of enactment of this Act, the Director shall 
submit to Congress a certification that there are no such remaining 
unpaid obligations.

             TITLE II--FEDERAL-AID HIGHWAY PROGRAM REFORMS

SEC. 201. DEFINITIONS.

    Section 101(a) of title 23, United States Code, is amended--
            (1) by striking paragraph (6) and inserting the following:
            ``(6) Federal-aid highway.--The term `Federal-aid highway' 
        means a highway on the Interstate System eligible for 
        assistance under this chapter.'';
            (2) in paragraph (12), by striking ``section 103(c)'' and 
        inserting ``section 103(b)'';
            (3) by striking paragraph (16); and
            (4) by redesignating paragraphs (17) through (34) as 
        paragraphs (16) through (33), respectively.

SEC. 202. FEDERAL-AID SYSTEM.

    (a) In General.--Section 103(a) of title 23, United States Code, is 
amended by striking ``the National Highway System, which includes''.
    (b) Conforming Amendments.--
            (1) Section 103 of title 23, United States Code, is 
        amended--
                    (A) by striking the section designation and heading 
                and inserting the following:
``Sec. 103. Federal-aid system'';
                    (B) by striking subsection (b); and
                    (C) by redesignating subsection (c) as subsection 
                (b).
            (2) Section 127(f) of title 23, United States Code, is 
        amended by striking ``section 103(c)(4)(A)'' and inserting 
        ``section 103(b)(4)(A)''.
            (3) The analysis for chapter 1 of title 23, United States 
        Code, is amended by striking the item relating to section 103 
        and inserting the following:

``103. Federal-aid system.''.

SEC. 203. APPORTIONMENT.

    Section 104 of title 23, United States Code, is amended--
            (1) in subsection (a)--
                    (A) by striking paragraph (1) and inserting the 
                following:
            ``(1) In general.--There is authorized to be appropriated 
        from the Highway Trust Fund for each of fiscal years 2022 
        through 2026, to be made available to the Secretary for 
        administrative expenses of the Federal Highway Administration, 
        an amount equal to 1 percent of the amounts made available for 
        programs under this title for the fiscal year.''; and
                    (B) in paragraph (2)(B), by striking ``the 
                Appalachian development highway system'' and inserting 
                ``the portions of the Appalachian Development Highway 
                System on the Interstate System'';
            (2) in subsection (b)--
                    (A) in the matter preceding paragraph (1), by 
                striking ``the congestion mitigation and air quality 
                improvement program, the national highway freight 
                program, and to carry out section 134'' and inserting 
                ``and the national highway freight program'';
                    (B) in each of paragraphs (1), (2), and (3), by 
                striking ``paragraphs (4), (5), and (6)'' and inserting 
                ``paragraph (4)'';
                    (C) by striking paragraph (4);
                    (D) by redesignating paragraph (5) as paragraph 
                (4);
                    (E) in paragraph (4) (as so redesignated)--
                            (i) by striking subparagraph (B) and 
                        inserting the following:
                    ``(B) Total amount.--The total amount set aside for 
                the national highway freight program for all States 
                shall be 3.5 percent of the amounts made available for 
                programs under this title for each of fiscal years 2022 
                through 2026.''; and
                            (ii) by striking subparagraph (D); and
                    (F) by striking paragraph (6);
            (3) in subsection (c)--
                    (A) in paragraph (1)--
                            (i) in the matter preceding subparagraph 
                        (A), by striking ``fiscal years 2016 through 
                        2020'' and inserting ``fiscal years 2022 
                        through 2026'';
                            (ii) in subparagraph (A)--
                                    (I) by striking clause (i) and 
                                inserting the following:
                            ``(i) the base apportionment; by''; and
                                    (II) in clause (ii)(I), by striking 
                                ``fiscal year 2015'' and inserting 
                                ``fiscal year 2021''; and
                            (iii) in subparagraph (B), by striking 
                        ``(other than the Mass Transit Account)''; and
                    (B) in paragraph (2)--
                            (i) by striking ``fiscal years 2016 through 
                        2020'' and inserting ``fiscal years 2022 
                        through 2026''; and
                            (ii) by striking ``the congestion 
                        mitigation and air quality improvement program 
                        under section 149, the national highway freight 
                        program under section 167, and to carry out 
                        section 134'' and inserting ``and the national 
                        highway freight program under section 167'';
            (4) by striking subsections (d) and (h);
            (5) by redesignating subsections (e) through (g) as 
        subsections (d) through (f), respectively;
            (6) by striking subsection (e) (as so redesignated) and 
        inserting the following:
    ``(e) Transferability of Funds.--
            ``(1) In general.--To the extent that a State determines 
        that funds made available under this title to the State for a 
        purpose are in excess of the needs of the State for that 
        purpose, the State may transfer the excess funds to, and use 
        the excess funds for, any surface transportation (including 
        public transportation and rail) purpose in the State.
            ``(2) Enforcement.--If the Secretary determines that a 
        State has transferred funds under paragraph (1) to a purpose 
        that is not a surface transportation purpose as described in 
        paragraph (1), the amount of the improperly transferred funds 
        shall be deducted from any amount the State would otherwise 
        receive from the Highway Trust Fund for the fiscal year that 
        begins after the date of the determination.''; and
            (7) by striking subsection (i) and inserting the following:
    ``(g) Base Apportionment Defined.--In this section, the term `base 
apportionment' means the combined amount authorized for appropriation 
for the national highway performance program under section 119, the 
surface transportation block grant program under section 133, the 
highway safety improvement program under section 148, and the national 
highway freight program under section 167.''.

SEC. 204. ADDITIONAL DEPOSITS IN HIGHWAY TRUST FUND.

    (a) In General.--Section 105 of title 23, United States Code, is 
repealed.
    (b) Clerical Amendment.--The analysis for chapter 1 of title 23, 
United States Code, is amended by striking the item relating to section 
105.

SEC. 205. PROJECT APPROVAL AND OVERSIGHT.

    Section 106 of title 23, United States Code, is amended--
            (1) in subsection (c)--
                    (A) by striking paragraphs (1) and (2) and 
                inserting the following:
            ``(1) In general.--For any project under this title, the 
        State may assume the responsibilities of the Secretary under 
        this title for design, plans, specifications, estimates, 
        contract awards, and inspections with respect to the project, 
        unless the Secretary determines that the assumption is not 
        appropriate.''; and
                    (B) by redesignating paragraphs (3) and (4) as 
                paragraphs (2) and (3), respectively;
            (2) in subsection (d), in the matter preceding paragraph 
        (1), by striking ``this section, section 133, or section 149'' 
        and inserting ``this section or section 133'';
            (3) in subsection (e)(2)--
                    (A) in subparagraph (A), by striking ``the National 
                Highway System'' and inserting ``the Interstate 
                System''; and
                    (B) in subparagraph (B), by striking ``the National 
                Highway System'' and inserting ``the Interstate 
                System''; and
            (4) in subsection (h)(3)(C), in the second sentence, by 
        striking ``statewide and metropolitan planning requirements in 
        sections 134 and 135'' and inserting ``statewide planning 
        requirements under section 135''.

SEC. 206. STANDARDS.

    (a) In General.--Section 109 of title 23, United States Code, is 
amended--
            (1) by striking subsection (c);
            (2) by redesignating subsections (d) through (n) as 
        subsections (c) through (m), respectively;
            (3) by striking subsection (o);
            (4) by redesignating subsections (p) through (r) as 
        subsections (n) through (p), respectively; and
            (5) in subsection (n) (as so redesignated), in the matter 
        preceding paragraph (1), by striking ``Notwithstanding 
        subsections (b) and (c), the Secretary may approve a project 
        for the National Highway System'' and inserting 
        ``Notwithstanding subsection (b), the Secretary may approve a 
        project for the Interstate System''.
    (b) Technical and Conforming Amendments.--Section 112 of title 23, 
United States Code, is amended--
            (1) in subsection (b)--
                    (A) in paragraph (2)(F), by striking ``(F)(F) 
                Subparagraphs (B), (C), (D), and (E) herein'' and 
                inserting the following:
                    ``(F) Limitation.--Subparagraphs (B) through (E)''; 
                and
                    (B) in paragraph (4)(C)(iv)(II), by striking 
                ``section 109(r)'' and inserting ``section 109(p)''; 
                and
            (2) in subsection (g)(2)(B), by striking ``section 
        109(e)(2)'' and inserting ``section 109(d)(2)''.

SEC. 207. NATIONALLY SIGNIFICANT FREIGHT AND HIGHWAY PROJECTS.

    Section 117 of title 23, United States Code, is amended--
            (1) by striking subsection (d) and inserting the following:
    ``(d) Eligible Projects.--Except as provided in subsection (e), the 
Secretary may make a grant under this section only for a project that--
            ``(1) is--
                    ``(A) a highway freight project carried out on the 
                National Highway Freight Network established under 
                section 167;
                    ``(B) a highway or bridge project carried out on 
                the Interstate System, including a project to add 
                capacity to the Interstate System to improve mobility; 
                or
                    ``(C) a railway-highway grade crossing or grade 
                separation project on the Interstate System; and
            ``(2) has eligible project costs that are reasonably 
        anticipated to equal or exceed the lesser of--
                    ``(A) $100,000,000; and
                    ``(B) in the case of a project--
                            ``(i) located in 1 State, 30 percent of the 
                        amount apportioned under this chapter to the 
                        State in the most recently completed fiscal 
                        year; or
                            ``(ii) located in more than 1 State, 50 
                        percent of the amount apportioned under this 
                        chapter to the participating State with the 
                        largest apportionment under this chapter in the 
                        most recently completed fiscal year.'';
            (2) in subsection (e)(1), by striking ``described in 
        subsection (d)(1)(A) that do not satisfy the minimum threshold 
        under subsection (d)(1)(B)'' and inserting ``described in 
        subsection (d)(1) that do not satisfy the minimum threshold 
        under subsection (d)(2)'';
            (3) by striking subsections (k) and (l);
            (4) by redesignating subsections (m) and (n) as subsections 
        (k) and (l), respectively; and
            (5) in paragraph (1) of subsection (k) (as so 
        redesignated)--
                    (A) by striking subparagraph (B); and
                    (B) in subparagraph (A)--
                            (i) in the first sentence, by striking ``At 
                        least 60 days'' and inserting ``Not less than 
                        60 days''; and
                            (ii) in the second sentence, by striking 
                        ``The notification'' and inserting the 
                        following:
                    ``(B) Inclusions.--Each notification under 
                subparagraph (A)''.

SEC. 208. NATIONAL HIGHWAY PERFORMANCE PROGRAM.

    Section 119 of title 23, United States Code, is amended--
            (1) in subsection (b), by striking ``the National Highway 
        System'' each place it appears and inserting ``the Interstate 
        System'';
            (2) in subsection (c), by striking ``the National Highway 
        System, as defined in section 103'' and inserting ``the 
        Interstate System'';
            (3) in subsection (d)--
                    (A) by striking ``the National Highway System'' 
                each place it appears and inserting ``the Interstate 
                System'';
                    (B) in paragraph (1)(B), by striking ``sections 134 
                and 135'' and inserting ``section 135''; and
                    (C) in paragraph (2)--
                            (i) by striking subparagraphs (F) through 
                        (H);
                            (ii) by redesignating subparagraphs (I) 
                        through (L) as subparagraphs (F) through (I), 
                        respectively; and
                            (iii) by striking subparagraphs (M) through 
                        (P);
            (4) in subsection (e), by striking ``the National Highway 
        System'' each place it appears and inserting ``the Interstate 
        System'';
            (5) in subsection (f)--
                    (A) in the subsection heading, by striking ``and 
                NHS''; and
                    (B) in paragraph (2)--
                            (i) in the paragraph heading, by striking 
                        ``NHS'' and inserting ``Interstate system''; 
                        and
                            (ii) by striking ``the National Highway 
                        System'' each place it appears and inserting 
                        ``the Interstate System'';
            (6) by striking subsections (g) through (i); and
            (7) by redesignating subsection (j) as subsection (g).

SEC. 209. FEDERAL SHARE PAYABLE.

    Section 120 of title 23, United States Code, is amended--
            (1) by striking subsection (b);
            (2) by redesignating subsections (c) through (f) as 
        subsections (b) through (e), respectively;
            (3) in subsection (b) (as so redesignated)--
                    (A) by striking paragraph (2);
                    (B) by redesignating paragraph (3) as paragraph 
                (2); and
                    (C) in paragraph (2) (as so redesignated)--
                            (i) in subparagraph (A), in the matter 
                        preceding clause (i), by striking ``paragraph 
                        (1), (2), (5)(D), or (6) of section 104(b)'' 
                        and inserting ``paragraph (1) or (2) of section 
                        104(b)''; and
                            (ii) in subparagraph (C)(i), by striking 
                        ``paragraphs (1), (2), (5)(D), and (6) of 
                        section 104(b)'' and inserting ``paragraphs (1) 
                        and (2) of section 104(b)'';
            (4) in subsection (c) (as so redesignated), in the first 
        sentence, by striking ``lands referred to in subsections (a) 
        and (b) of this section'' and inserting ``land referred to in 
        subsection (a)'';
            (5) in subsection (d) (as so redesignated), in the matter 
        preceding paragraph (1)--
                    (A) by striking ``, including the Interstate 
                System,''; and
                    (B) by striking ``subsections (a) and (b)'' and 
                inserting ``subsection (a)'';
            (6) by striking subsection (g); and
            (7) by redesignating subsections (h) through (k) as 
        subsections (g) through (j), respectively.

SEC. 210. EMERGENCY RELIEF.

    Section 125 of title 23, United States Code, is amended--
            (1) in subsection (a), in the matter preceding paragraph 
        (1), by striking ``highways, roads, and trails,'' and inserting 
        ``highways on the Interstate System'';
            (2) in subsection (c)(1), by striking ``(other than the 
        Mass Transit Account)'';
            (3) in subsection (d)--
                    (A) in paragraph (3)(C), by inserting ``(as in 
                effect on the day before the date of enactment of the 
                Transportation Empowerment Act)'' after ``subsection 
                (e)(1)''; and
                    (B) by striking paragraph (5);
            (4) by striking subsections (e) and (f); and
            (5) by redesignating subsection (g) as subsection (e).

SEC. 211. TRANSFERABILITY OF FEDERAL-AID HIGHWAY FUNDS.

    (a) In General.--Section 126 of title 23, United States Code, is 
repealed.
    (b) Clerical Amendment.--The analysis for chapter 1 of title 23, 
United States Code, is amended by striking the item relating to section 
126.

SEC. 212. TOLL ROADS, BRIDGES, TUNNELS, AND FERRIES.

    (a) In General.--Section 129 of title 23, United States Code, is 
amended--
            (1) by striking subsections (b) and (c);
            (2) in subsection (a)--
                    (A) by striking ``(a) Basic program.--''; and
                    (B) by redesignating paragraphs (1) through (10) as 
                subsections (a) through (j), respectively, and 
                indenting appropriately;
            (3) in subsection (a) (as so redesignated)--
                    (A) by striking subparagraphs (B) and (F);
                    (B) by redesignating subparagraphs (A), (C), (D), 
                (E), (G), (H), and (I) as paragraphs (1) through (7), 
                respectively, and indenting appropriately;
                    (C) in paragraph (1) (as so redesignated), by 
                inserting ``on the Interstate System'' after ``tunnel'' 
                each place it appears;
                    (D) in paragraph (3) (as so redesignated), by 
                inserting ``on the Interstate System'' after ``tunnel'' 
                each place it appears;
                    (E) in paragraph (4) (as so redesignated), by 
                inserting ``on the Interstate System'' after ``tunnel'' 
                each place it appears;
                    (F) in paragraph (6) (as so redesignated), by 
                inserting ``on the Interstate System'' after 
                ``tunnel''; and
                    (G) in paragraph (7), by striking ``this 
                paragraph'' and inserting ``this subsection'';
            (4) in subsection (b) (as so redesignated)--
                    (A) in the matter preceding subparagraph (A), by 
                striking ``this subsection'' and inserting ``this 
                section''; and
                    (B) by redesignating subparagraphs (A) and (B) as 
                paragraphs (1) and (2), respectively, and indenting 
                appropriately;
            (5) in subsection (c) (as so redesignated)--
                    (A) by redesignating subparagraphs (A) through (C) 
                as paragraphs (1) through (3), respectively, and 
                indenting appropriately;
                    (B) in paragraph (1) (as so redesignated), by 
                redesignating clauses (i) through (v) as subparagraphs 
                (A) through (E), respectively, and indenting 
                appropriately;
                    (C) in paragraph (2) (as so redesignated)--
                            (i) by redesignating clauses (i) and (ii) 
                        as subparagraphs (A) and (B), respectively, and 
                        indenting appropriately; and
                            (ii) in subparagraph (A) (as so 
                        redesignated), by striking ``subparagraph (A)'' 
                        and inserting ``paragraph (1)''; and
                    (D) in paragraph (3) (as so redesignated), by 
                striking ``subparagraph (A)'' each place it appears and 
                inserting ``paragraph (1)'';
            (6) in subsection (d) (as so redesignated)--
                    (A) by redesignating subparagraphs (A) and (B) as 
                paragraphs (1) and (2), respectively, and indenting 
                appropriately; and
                    (B) in paragraph (2) (as so redesignated), by 
                striking ``this paragraph'' and inserting ``this 
                subsection'';
            (7) in subsection (e) (as so redesignated), by striking 
        ``paragraph (1)'' and inserting ``subsection (a)'';
            (8) in subsection (f) (as so redesignated), by striking 
        ``paragraph (3)'' and inserting ``subsection (c)'';
            (9) in subsection (g) (as so redesignated)--
                    (A) by redesignating subparagraphs (A) through (I) 
                as paragraphs (1) through (9), respectively, and 
                indenting appropriately;
                    (B) by striking ``this paragraph'' each place it 
                appears and inserting ``this subsection'';
                    (C) in paragraph (1) (as so redesignated), by 
                redesignating clauses (i) and (ii) as subparagraphs (A) 
                and (B), respectively, and indenting appropriately; and
                    (D) in paragraph (8) (as so redesignated), by 
                redesignating clauses (i) and (ii) as subparagraphs (A) 
                and (B), respectively, and indenting appropriately; and
            (10) in subsection (j) (as so redesignated)--
                    (A) by redesignating subparagraphs (A) through (E) 
                as paragraphs (1) through (5), respectively, and 
                indenting appropriately;
                    (B) in the matter preceding paragraph (1) (as so 
                redesignated), by striking ``this subsection'' and 
                inserting ``this section'';
                    (C) in paragraph (2) (as so redesignated), by 
                redesignating clauses (i) and (ii) as subparagraphs (A) 
                and (B), respectively, and indenting appropriately; and
                    (D) in paragraph (5) (as so redesignated), by 
                striking ``this subsection'' and inserting ``this 
                section''.
    (b) Conforming Amendments.--
            (1) Section 165(c)(6)(A) of title 23, United States Code, 
        is amended--
                    (A) by striking clause (iii); and
                    (B) by redesignating clauses (iv) through (vii) as 
                clauses (iii) through (vi), respectively.
            (2) Section 166(c)(2) of title 23, United States Code, is 
        amended by striking ``section 129(a)(3)'' and inserting 
        ``section 129(c)''.
            (3) Section 9 of the International Bridge Act of 1972 (33 
        U.S.C. 535f) is amended in the second sentence by striking 
        ``section 129(a)(3)'' and inserting ``section 129(c)''.

SEC. 213. RAILWAY-HIGHWAY CROSSINGS.

    (a) In General.--Section 130 of title 23, United States Code, is 
repealed.
    (b) Conforming Amendments.--
            (1) The analysis for chapter 1 of title 23, United States 
        Code, is amended by striking the item relating to section 130.
            (2) Section 409 of title 23, United States Code, is amended 
        by striking ``sections 130, 144, and 148'' and inserting 
        ``sections 144 and 148''.

SEC. 214. SURFACE TRANSPORTATION BLOCK GRANT PROGRAM.

    (a) In General.--Section 133 of title 23, United States Code, is 
amended--
            (1) in subsection (b)--
                    (A) in paragraph (1)--
                            (i) by striking subparagraphs (B), (C), and 
                        (E);
                            (ii) by redesignating subparagraphs (D) and 
                        (F) as subparagraphs (B) and (C), respectively;
                            (iii) in subparagraph (A), by inserting 
                        ``that are on the Interstate System'' after 
                        ``title 40'';
                            (iv) in subparagraph (B) (as so 
                        redesignated)--
                                    (I) by inserting ``on the 
                                Interstate System'' after 
                                ``improvements''; and
                                    (II) by inserting ``and'' after the 
                                semicolon at the end; and
                            (v) in subparagraph (C) (as so 
                        redesignated), by inserting ``that are on the 
                        Interstate System'' before the period at the 
                        end;
                    (B) by striking paragraphs (3), (5), (6), (7), 
                (11), (13), and (15);
                    (C) by redesignating paragraphs (4), (8), (9), 
                (10), (12), and (14) as paragraphs (3) through (8), 
                respectively;
                    (D) in paragraph (3) (as so redesignated), by 
                striking ``and transit safety infrastructure 
                improvements and programs, including railway-highway 
                grade crossings'' and inserting ``safety infrastructure 
                improvements and programs on the Interstate System'';
                    (E) in paragraph (4) (as so redesignated), by 
                striking ``the National Highway System and a 
                performance-based management program for other public 
                roads'' and inserting ``the Interstate System'';
                    (F) in paragraph (5) (as so redesignated), by 
                inserting ``on the Interstate System'' before the 
                period at the end;
                    (G) in paragraph (6) (as so redesignated), by 
                inserting ``with respect to the Interstate System'' 
                before the period at the end;
                    (H) in paragraph (7) (as so redesignated), by 
                inserting ``on the Interstate System'' before the 
                period at the end; and
                    (I) in paragraph (8) (as so redesignated), by 
                striking ``and chapter 53 of title 49'';
            (2) by striking subsection (c) and inserting the following:
    ``(c) Location of Projects.--A project under this section may only 
be carried out on a road on the Interstate System.'';
            (3) in subsection (d)--
                    (A) in paragraph (1)--
                            (i) in the matter preceding subparagraph 
                        (A), by striking ``(after the reservation of 
                        funds under subsection (h))''; and
                            (ii) in subparagraph (A), in the matter 
                        preceding clause (i), by striking ``paragraph 
                        (6)'' and inserting ``paragraph (5)'';
                    (B) by striking paragraph (2);
                    (C) by redesignating paragraphs (3) through (6) as 
                paragraphs (2) through (5), respectively;
                    (D) in paragraph (4) (as so redesignated), by 
                striking ``sections 134 and 135'' and inserting 
                ``section 135''; and
                    (E) in paragraph (5) (as so redesignated), by 
                striking ``is'' and all that follows through the period 
                at the end and inserting ``is 55 percent for each of 
                fiscal years 2022 through 2026.'';
            (4) in subsection (e)(1), in the matter preceding 
        subparagraph (A), by striking ``fiscal years 2016 through 
        2020'' and inserting ``fiscal years 2022 through 2026''; and
            (5) by striking subsections (f) through (i).
    (b) Conforming Amendment.--Section 165(c)(7) of title 23, United 
States Code, is amended by striking ``paragraphs (1) through (4) of 
section 133(c) and section 133(b)(12)'' and inserting ``section 
133(b)(7)''.

SEC. 215. METROPOLITAN TRANSPORTATION PLANNING.

    (a) In General.--Section 134 of title 23, United States Code, is 
repealed.
    (b) Conforming Amendments.--
            (1) The analysis for chapter 1 of title 23, United States 
        Code, is amended by striking the item relating to section 134.
            (2) Section 2864(f)(2) of title 10, United States Code, is 
        amended by inserting ``(as in effect on the day before the date 
        of enactment of the Transportation Empowerment Act)'' after 
        ``title 23''.
            (3) Section 108(d)(5)(A) of title 23, United States Code, 
        is amended by striking ``sections 134 and 135'' and inserting 
        ``section 135''.
            (4) Section 135 of title 23, United States Code, is 
        amended--
                    (A) in subsection (a)--
                            (i) in paragraph (1), by striking ``Subject 
                        to section 134, to accomplish the objectives 
                        stated in section 134(a)'' and inserting ``To 
                        accomplish the objectives stated in section 
                        134(a) (as in effect on the day before the date 
                        of enactment of the Transportation Empowerment 
                        Act)''; and
                            (ii) in paragraph (3), by inserting ``(as 
                        in effect on the day before the date of 
                        enactment of the Transportation Empowerment 
                        Act)'' after ``section 134(a)'';
                    (B) in subsection (b)(1), by striking ``with the 
                transportation planning activities carried out under 
                section 134 for metropolitan areas of the State and'';
                    (C) in subsection (f)--
                            (i) in paragraph (2)--
                                    (I) by striking subparagraph (A); 
                                and
                                    (II) by redesignating subparagraphs 
                                (B), (C), and (D) as subparagraphs (A), 
                                (B), and (C), respectively;
                            (ii) by striking paragraph (4);
                            (iii) in paragraph (6), by striking 
                        ``paragraph (5)'' and inserting ``paragraph 
                        (4)''; and
                            (iv) by redesignating paragraphs (5) 
                        through (9) as paragraphs (4) through (8), 
                        respectively;
                    (D) in subsection (g)--
                            (i) in paragraph (2)--
                                    (I) by striking subparagraph (A); 
                                and
                                    (II) by redesignating subparagraphs 
                                (B) and (C) as subparagraphs (A) and 
                                (B), respectively;
                            (ii) in paragraph (3), by striking ``,,'' 
                        and inserting a comma;
                            (iii) in paragraph (6)(B), by striking 
                        ``5310, 5311, 5316, and 5317'' and inserting 
                        ``5310 and 5311''; and
                            (iv) in paragraph (8), by striking ``and 
                        section 134'';
                    (E) in subsection (i), by striking ``apportioned 
                under paragraphs (5)(D) and (6) of section 104(b) of 
                this title and'';
                    (F) in subsection (j), by striking ``and section 
                134'' each place it appears; and
                    (G) by adding at the end the following:
    ``(n) Definitions.--In this section, the definitions under section 
134(b) (as in effect on the day before the date of enactment of the 
Transportation Empowerment Act) shall apply.''.
            (5) Section 137 of title 23, United States Code, is 
        amended--
                    (A) by striking subsection (e); and
                    (B) by redesignating subsections (f) and (g) as 
                subsections (e) and (f), respectively.
            (6) Section 166 of title 23, United States Code, is amended 
        by striking subsection (g).
            (7) Section 168(a)(3) of title 23, United States Code, is 
        amended by striking ``metropolitan or statewide transportation 
        planning under section 134 or 135, respectively'' and inserting 
        ``statewide transportation planning under section 135''.
            (8) Section 201(c)(1) of title 23, United States Code, is 
        amended by striking ``sections 134 and 135'' and inserting 
        ``section 135''.
            (9) Section 327(a)(2)(B)(iv)(I) of title 23, United States 
        Code, is amended by striking ``134 or''.
            (10) Section 505 of title 23, United States Code, is 
        amended--
                    (A) in subsection (a)(2)--
                            (i) by striking ``metropolitan and''; and
                            (ii) by striking ``sections 134 and 135'' 
                        and inserting ``section 135''; and
                    (B) in subsection (b)(2), by striking ``sections 
                134 and 135'' and inserting ``section 135''.
            (11) Section 602(a)(3) of title 23, United States Code, is 
        amended by striking ``sections 134 and 135'' and inserting 
        ``section 135''.
            (12) Section 174 of the Clean Air Act (42 U.S.C. 7504) is 
        amended--
                    (A) in the fourth sentence of subsection (a), by 
                striking ``the metropolitan planning organization 
                designated to conduct the continuing, cooperative and 
                comprehensive transportation planning process for the 
                area under section 134 of title 23, United States 
                Code,'';
                    (B) by striking subsection (b); and
                    (C) by redesignating subsection (c) as subsection 
                (b).
            (13) Section 176(c) of the Clean Air Act (42 U.S.C. 
        7506(c)) is amended--
                    (A) in paragraph (1), in the matter preceding 
                subparagraph (A), by striking the second sentence;
                    (B) in paragraph (7)(A), in the matter preceding 
                clause (i), by striking ``section 134(i) of title 23, 
                United States Code, or''; and
                    (C) in paragraph (9)--
                            (i) by striking ``section 134(i) of title 
                        23, United States Code, or''; and
                            (ii) by striking ``under section 134(j) of 
                        such title 23 or''.
            (14) Section 182(c)(5) of the Clean Air Act (42 U.S.C. 
        7511a(c)(5)) is amended--
                    (A) by striking ``(A) Beginning'' and inserting 
                ``Beginning''; and
                    (B) in the last sentence by striking ``and with the 
                requirements of section 174(b)''.
            (15) Section 5304(i) of title 49, United States Code, is 
        amended--
                    (A) by striking ``sections 134 and 135'' each place 
                it appears and inserting ``section 135''; and
                    (B) by striking ``this this'' and inserting 
                ``this''.

SEC. 216. CONTROL OF JUNKYARDS.

    Section 136 of title 23, United States Code, is amended--
            (1) in subsection (a), by striking ``and the primary 
        system'';
            (2) in subsection (b), in the first sentence--
                    (A) by striking ``and the primary system''; and
                    (B) by striking ``paragraphs (1) through (6) of 
                section 104(b)'' and inserting ``paragraphs (1) through 
                (4) of section 104(b)'';
            (3) in subsection (g), by striking ``and the primary 
        system'';
            (4) in subsection (k), by striking ``interstate and primary 
        systems'' and inserting ``Interstate System''; and
            (5) by striking subsection (n).

SEC. 217. ENFORCEMENT OF REQUIREMENTS.

    Section 141 of title 23, United States Code, is amended--
            (1) in subsection (a), in the first sentence, by striking 
        ``the Federal-aid primary system, the Federal-aid urban system, 
        and the Federal-aid secondary system, including the Interstate 
        System'' and inserting ``the Interstate System''; and
            (2) in subsection (b)(2), by striking ``paragraphs (1) 
        through (6) of section 104(b)'' and inserting ``paragraphs (1) 
        through (4) of section 104(b)''.

SEC. 218. PUBLIC TRANSPORTATION.

    (a) In General.--Section 142 of title 23, United States Code, is 
amended--
            (1) in subsection (a)--
                    (A) by striking paragraph (2);
                    (B) in the second sentence, by striking ``If fees'' 
                and inserting the following:
            ``(2) Rate.--If fees''; and
                    (C) by striking ``(a)(1) To encourage'' and 
                inserting the following:
    ``(a) Construction of Facilities.--
            ``(1) In general.--To encourage'';
            (2) by striking subsections (d), (g), (h), and (i);
            (3) by redesignating subsections (e) and (f) as subsections 
        (d) and (e), respectively; and
            (4) in subsection (d) (as so redesignated)--
                    (A) by striking ``of this section'' each place it 
                appears;
                    (B) by striking paragraph (2); and
                    (C) by redesignating paragraph (3) as paragraph 
                (2).
    (b) Conforming Amendment.--Section 156(a) of title 23, United 
States Code, is amended by striking ``section 142(f)'' and inserting 
``section 142(e)''.

SEC. 219. HIGHWAY USE TAX EVASION PROJECTS.

    Section 143(b)(2)(A) of title 23, United States Code, is amended by 
striking ``each of fiscal years 2016 through 2020'' and inserting 
``each of fiscal years 2022 through 2026''.

SEC. 220. NATIONAL BRIDGE AND TUNNEL INVENTORY AND INSPECTION 
              STANDARDS.

    Section 144 of title 23, United States Code, is amended--
            (1) in subsection (a)(2)--
                    (A) in subparagraph (A), by striking ``highway 
                bridges and tunnels of the United States'' and 
                inserting ``bridges on the Interstate System'';
                    (B) in subparagraph (B), by striking ``highway 
                bridges and tunnels'' and inserting ``bridges on the 
                Interstate System''; and
                    (C) in subparagraph (E), by striking ``National 
                Highway System bridges and bridges on all public 
                roads'' and inserting ``bridges on the Interstate 
                System'';
            (2) in subsection (b)--
                    (A) in paragraph (1), by striking ``all highway 
                bridges on public roads, on and off Federal-aid 
                highways,'' and inserting ``all bridges on the 
                Interstate System,''; and
                    (B) in paragraph (2), by striking ``all tunnels on 
                public roads, on and off Federal-aid highways,'' and 
                inserting ``all tunnels on the Interstate System,'';
            (3) in subsection (d)--
                    (A) by striking paragraphs (2) and (4); and
                    (B) by redesignating paragraph (3) as paragraph 
                (2);
            (4) in subsection (e)(1), by inserting ``on the Interstate 
        System'' after ``any bridge'';
            (5) in subsection (f)(1), in the matter preceding 
        subparagraph (A), by inserting ``on the Interstate System'' 
        after ``any bridge'';
            (6) in subsection (g)--
                    (A) in paragraph (1), by inserting ``on the 
                Interstate System'' after ``any bridge''; and
                    (B) in paragraph (3), by striking ``bridges on and 
                off Federal-aid highways'' and inserting ``bridges on 
                the Interstate System'';
            (7) in subsection (h)--
                    (A) in paragraph (1)(A), by striking ``highway 
                bridges and tunnels'' and inserting ``bridges and 
                tunnels on the Interstate System'';
                    (B) in paragraph (2), by striking ``highway'' each 
                place it appears and inserting ``Interstate System''; 
                and
                    (C) in paragraph (3)(B)(i), by striking ``highway 
                bridges'' and inserting ``Interstate System bridges'';
            (8) in subsection (i)(1), by striking ``highway bridge'' 
        and inserting ``Interstate System bridge''; and
            (9) in subsection (j)--
                    (A) in paragraph (3)(B), by striking ``a 
                transportation improvement program under section 134(j) 
                or a statewide transportation improvement program under 
                section 135, as applicable'' and inserting ``a 
                statewide transportation improvement program under 
                section 135''; and
                    (B) in paragraph (4)(A), by striking ``sections 134 
                and 135'' and inserting ``section 135''.

SEC. 221. CARPOOL AND VANPOOL PROJECTS.

    (a) In General.--Section 146 of title 23, United States Code, is 
repealed.
    (b) Clerical Amendment.--The analysis for chapter 1 of title 23, 
United States Code, is amended by striking the item relating to section 
146.

SEC. 222. CONSTRUCTION OF FERRY BOATS AND FERRY TERMINAL FACILITIES.

    (a) In General.--Section 147 of title 23, United States Code, is 
repealed.
    (b) Clerical Amendment.--The analysis for chapter 1 of title 23, 
United States Code, is amended by striking the item relating to section 
147.

SEC. 223. HIGHWAY SAFETY IMPROVEMENT PROGRAM.

    Section 148 of title 23, United States Code, is amended--
            (1) in subsection (a)--
                    (A) in paragraph (1), by striking ``roadway 
                functionally classified as a rural major or minor 
                collector or a rural local road'' and inserting ``road 
                on the Interstate System'';
                    (B) in paragraph (2), by striking ``all public 
                roads'' and inserting ``all roads on the Interstate 
                System'';
                    (C) in paragraph (4)--
                            (i) in subparagraph (A), in the matter 
                        preceding clause (i), by striking ``on a public 
                        road'' and inserting ``on the Interstate 
                        System''; and
                            (ii) in subparagraph (B)--
                                    (I) in clause (iii), by striking 
                                ``, if the rumble strips or other 
                                warning devices do not adversely affect 
                                the safety or mobility of bicyclists 
                                and pedestrians, including persons with 
                                disabilities'';
                                    (II) by striking clauses (v), 
                                (xviii), (xix), (xxiii), (xxvi), 
                                (xxvii), and (xxviii);
                                    (III) by redesignating clauses (vi) 
                                through (xvii), (xx) through (xxii), 
                                (xxiv), and (xxv) as clauses (v) 
                                through (xxi), respectively; and
                                    (IV) in clause (xix) (as so 
                                redesignated), by inserting ``on the 
                                Interstate System'' after 
                                ``improvements'';
                    (D) in paragraph (9)(A), by striking ``a public 
                road'' and inserting ``the Interstate System''; and
                    (E) in paragraph (11)(D), by striking ``all public 
                roads, including non-State-owned public roads and roads 
                on tribal land'' and inserting ``all roads on the 
                Interstate System, including non-State owned roads on 
                the Interstate System and roads on the Interstate 
                System on tribal land'';
            (2) in subsection (b)(2), by striking ``all public roads, 
        including non-State-owned public roads and roads on tribal 
        land'' and inserting ``all roads on the Interstate System, 
        including non-State owned roads on the Interstate System and 
        roads on the Interstate System on tribal land'';
            (3) in subsection (c)(2)--
                    (A) in subparagraph (A)(i), by striking ``all 
                public roads, including non-State-owned public roads 
                and roads on tribal land in the State'' and inserting 
                ``all roads on the Interstate System, including non-
                State owned roads on the Interstate System and roads on 
                the Interstate System on tribal land in the State'';
                    (B) in subparagraph (B)(iii), by striking ``all 
                public roads'' and inserting ``all roads on the 
                Interstate System'';
                    (C) in subparagraph (C)(i), by striking ``all 
                public roads'' and inserting ``all roads on the 
                Interstate System''; and
                    (D) in subparagraph (D)--
                            (i) in clause (ii), by striking ``all 
                        public roads, including public non-State-owned 
                        roads and roads on tribal land'' and inserting 
                        ``all roads on the Interstate System, including 
                        non-State owned roads on the Interstate System 
                        and roads on the Interstate System on tribal 
                        land'';
                            (ii) in clause (iii), by striking ``all 
                        public roads'' and inserting ``all roads on the 
                        Interstate System''; and
                            (iii) in clause (v), by striking ``all 
                        public roads in the State'' and inserting ``all 
                        roads on the Interstate System in the State'';
            (4) in subsection (d)(1)(B)--
                    (A) in clause (iv), by striking ``rural roads, 
                including all public roads,'' and inserting ``roads on 
                the Interstate System in rural areas''; and
                    (B) in clause (viii), by striking ``all public 
                roads, including non-State-owned public roads and roads 
                on tribal land'' and inserting ``all roads on the 
                Interstate System, including non-State owned roads on 
                the Interstate System and roads on the Interstate 
                System on tribal land'';
            (5) in subsection (e)(1)--
                    (A) in subparagraph (A), by striking ``on any 
                public road or publicly owned bicycle or pedestrian 
                pathway or trail'' and inserting ``on any road on the 
                Interstate System''; and
                    (B) in subparagraph (C), by striking ``a public 
                road'' and inserting ``a road on the Interstate 
                System'';
            (6) in subsection (f)(1)(B), by striking ``all public 
        roads'' each place it appears and inserting ``all roads on the 
        Interstate System'';
            (7) in subsection (h)(1)(C), by striking ``all public 
        roads'' each place it appears and inserting ``all roads on the 
        Interstate System'';
            (8) in subsection (i)(2)(D), by striking ``safety safety'' 
        and inserting ``safety'';
            (9) in subsection (j), by striking ``sections 120 and 130'' 
        and inserting ``section 120''; and
            (10) by striking subsection (k).

SEC. 224. REPEAL OF CONGESTION MITIGATION AND AIR QUALITY IMPROVEMENT 
              PROGRAM.

    (a) In General.--Section 149 of title 23, United States Code, is 
repealed.
    (b) Conforming Amendments.--
            (1) The analysis for chapter 1 of title 23, United States 
        Code, is amended by striking the item relating to section 149.
            (2) Section 322(h)(3) of title 23, United States Code, is 
        amended by striking ``and the congestion mitigation and air 
        quality improvement program under section 149''.
            (3) Section 505(a)(3) of title 23, United States Code, is 
        amended by striking ``149,''.

SEC. 225. NATIONAL GOALS AND PERFORMANCE MEASURES.

    Section 150 of title 23, United States Code, is amended--
            (1) in subsection (b)--
                    (A) in paragraph (1), by striking ``all public 
                roads'' and inserting ``all roads on the Interstate 
                System''; and
                    (B) in paragraph (3), by striking ``National 
                Highway System'' and inserting ``Interstate System'';
            (2) in subsection (c)--
                    (A) in paragraph (3)(A)(ii), by striking subclauses 
                (II) through (V) and inserting the following:
                                    ``(II) the condition of bridges on 
                                the Interstate System; and
                                    ``(III) the performance of the 
                                Interstate System;'';
                    (B) by striking paragraph (5); and
                    (C) by redesignating paragraph (6) as paragraph 
                (5);
            (3) in subsection (d)(1), by striking ``(5), and (6)'' and 
        inserting ``and (5)''; and
            (4) in subsection (e), by striking ``National Highway 
        System'' each place it appears and inserting ``Interstate 
        System''.

SEC. 226. NATIONAL ELECTRIC VEHICLE CHARGING AND HYDROGEN, PROPANE, AND 
              NATURAL GAS FUELING CORRIDORS.

    Section 151(a) of title 23, United States Code, is amended by 
striking ``major national highways'' and inserting ``the Interstate 
System''.

SEC. 227. HAZARD ELIMINATION PROGRAM.

    (a) In General.--Section 152 of title 23, United States Code, is 
repealed.
    (b) Clerical Amendment.--The analysis for chapter 1 of title 23, 
United States Code, is amended by striking the item relating to section 
152.

SEC. 228. NATIONAL SCENIC BYWAYS PROGRAM.

    Section 162(a)(2) of title 23, United States Code, is amended by 
inserting ``, subject to the condition that the road is a road on the 
Interstate System'' before the period at the end.

SEC. 229. NATIONAL HIGHWAY FREIGHT PROGRAM.

    Section 167 of title 23, United States Code, is amended--
            (1) in subsection (d)(2)--
                    (A) in subparagraph (A), by striking ``subparagraph 
                (E)'' and inserting ``subparagraphs (E) and (F)''; and
                    (B) by adding at the end the following:
                    ``(F) Requirement.--In redesignating the primary 
                highway freight system under subparagraph (A), the 
                Administrator shall ensure that all roads on the 
                primary highway freight system are roads on the 
                Interstate System.'';
            (2) in subsection (e)(1), in the matter preceding 
        subparagraph (A)--
                    (A) by striking ``a public road'' and inserting ``a 
                road on the Interstate System''; and
                    (B) by striking ``the public road'' and inserting 
                ``the road'';
            (3) in subsection (f), by striking ``public road'' each 
        place it appears and inserting ``road on the Interstate 
        System'';
            (4) in subsection (i)--
                    (A) by striking ``section 104(b)(5)'' each place it 
                appears and inserting ``section 104(b)(4)'';
                    (B) in paragraph (5)--
                            (i) by striking subparagraph (B);
                            (ii) by redesignating subparagraph (C) as 
                        subparagraph (B); and
                            (iii) in subparagraph (C) (as so 
                        redesignated)--
                                    (I) by striking clauses (vi), (xi), 
                                (xiv), (xviii), (xxii), and (xxiii); 
                                and
                                    (II) by redesignating clauses (vii) 
                                through (x), (xii) and (xiii), (xv) 
                                through (xvii), and (xix) through (xxi) 
                                as clauses (vi) through (xvii), 
                                respectively;
                    (C) in paragraph (6)--
                            (i) in the matter preceding subparagraph 
                        (A), by striking ``for'' and all that follows 
                        through ``the necessary costs'' in subparagraph 
                        (B) in the matter preceding clause (i) and 
                        inserting ``for the necessary costs''; and
                            (ii) by redesignating clauses (i) through 
                        (iii) as subparagraphs (A) through (C), 
                        respectively, and indenting appropriately; and
                    (D) in paragraph (7), by striking ``sections 134 
                and 135'' and inserting ``section 135'';
            (5) in subsection (k)(1)(A)(ii), by striking ``ports-of'' 
        and inserting ``ports of''; and
            (6) by striking subsection (l).

SEC. 230. RECREATIONAL TRAILS PROGRAM.

    (a) In General.--Section 206 of title 23, United States Code, is 
repealed.
    (b) Conforming Amendments.--
            (1) Section 325 of title 23, United States Code, is 
        amended--
                    (A) by striking subsection (d); and
                    (B) by redesignating subsection (e) as subsection 
                (d).
            (2) The analysis for chapter 2 of title 23, United States 
        Code, is amended by striking the item relating to section 206.

SEC. 231. BICYCLE TRANSPORTATION AND PEDESTRIAN WALKWAYS.

    (a) In General.--Section 217 of title 23, United States Code, is 
repealed.
    (b) Conforming Amendments.--
            (1) Section 1524(a) of MAP-21 (23 U.S.C. 206 note; Public 
        Law 112-141) is amended by striking ``sections 162, 206, 213, 
        and 217'' and inserting ``section 162''.
            (2) The analysis for chapter 2 of title 23, United States 
        Code, is amended by striking the item relating to section 217.

SEC. 232. ALASKA HIGHWAY.

    (a) In General.--Section 218 of title 23, United States Code, is 
repealed.
    (b) Clerical Amendment.--The analysis for chapter 2 of title 23, 
United States Code, is amended by striking the item relating to section 
218.

SEC. 233. CONFORMING AMENDMENTS.

    (a) Control of Outdoor Advertising.--Section 131(t) of title 23, 
United States Code, is amended by striking ``, and any highway which is 
not on such system but which is on the National Highway System''.
    (b) Elimination of Mass Transit Account.--
            (1) Section 102(b) of title 23, United States Code, is 
        amended in the first sentence by striking ``(other than the 
        Mass Transit Account)''.
            (2) Section 118(a) of title 23, United States Code, is 
        amended by striking ``(other than the Mass Transit Account)''.
            (3) Section 156(a) of title 23, United States Code, is 
        amended by striking ``(other than the Mass Transit Account)''.
            (4) Section 321 of title 23, United States Code, is amended 
        by striking ``(other than the Mass Transit Account)''.
            (5) Section 323(b)(1) of title 23, United States Code, is 
        amended in the matter preceding subparagraph (A) by striking 
        ``(other than the Mass Transit Account)''.
            (6) Section 521(b)(10) of title 49, United States Code, is 
        amended by striking ``(other than the Mass Transit Account)''.
            (7) Section 6308 of title 49, United States Code, is 
        amended by striking ``(other than the Mass Transit Account)''.
            (8) Section 31104(g) of title 49, United States Code, is 
        amended by striking ``(other than the Mass Transit Account)''.
            (9) Section 31110(d) of title 49, United States Code, is 
        amended by striking ``(other than the Mass Transit Account)''.
            (10) Section 31138(d)(5) of title 49, United States Code, 
        is amended by striking ``(other than the Mass Transit 
        Account)''.
            (11) Section 31139(g)(5) of title 49, United States Code, 
        is amended by striking ``(other than the Mass Transit 
        Account)''.
    (c) National Highway System Repeal.--Section 111(d)(1) of title 23, 
United States Code, is amended in the first sentence by striking ``the 
National Highway System'' and inserting ``the Interstate System''.

            TITLE III--HIGHWAY TRUST FUND AND RELATED TAXES

                Subtitle A--Highway Trust Fund Authority

SEC. 301. EXTENSION OF HIGHWAY TRUST FUND EXPENDITURE AUTHORITY.

    (a) Highway Trust Fund.--Section 9503 of the Internal Revenue Code 
of 1986 is amended--
            (1) by striking ``October 1, 2021'' in subsections 
        (b)(6)(B), (c)(1), and (e)(3) and inserting ``October 1, 
        2026'', and
            (2) by striking ``Continuing Appropriations Act, 2021 and 
        Other Extensions Act'' in subsections (c)(1) and (e)(3) and 
        inserting ``Transportation Empowerment Act''.
    (b) Sport Fish Restoration and Boating Trust Fund.--Section 9504 of 
such Code is amended--
            (1) by striking ``Continuing Appropriations Act, 2021 and 
        Other Extensions Act'' each place it appears in subsection 
        (b)(2) and inserting ``Transportation Empowerment Act'', and
            (2) by striking ``October 1, 2021'' in subsection (d)(2) 
        and inserting ``October 1, 2026''.
    (c) Leaking Underground Storage Tank Trust Fund.--Section 
9508(e)(2) of such Code is amended by striking ``October 1, 2021'' and 
inserting ``October 1, 2026''.

SEC. 302. TERMINATION OF MASS TRANSIT ACCOUNT.

    Section 9503(e) of the Internal Revenue Code of 1986 is amended--
            (1) in the first sentence of paragraph (2), by inserting 
        ``, and before October 1, 2021'' after ``March 31, 1983'', and
            (2) by adding at the end the following:
            ``(6) Transfer to highway account.--On the date on which 
        Director of the Office of Management and Budget submits the 
        certification under section 105(c) of the Transportation 
        Empowerment Act, the Secretary shall transfer all amounts in 
        the Mass Transit Account to the Highway Account.''.

SEC. 303. TRANSFER OF UNUSED COVID-19 APPROPRIATIONS TO THE HIGHWAY 
              TRUST FUND.

    (a) Economic Injury Disaster Loan Subsidy.--
            (1) Rescission.--Of the unobligated balances from amounts 
        made available under the heading ``Small Business 
        Administration--Disaster Loans Program Account'' in title II of 
        division B of the Paycheck Protection Program and Health Care 
        Enhancement Act (Public Law 116-139), $13,500,000,000 are 
        hereby transferred to the Highway Trust Fund.
            (2) Designation.--The amount transferred pursuant to 
        paragraph (1) that was previously designated by the Congress as 
        an emergency requirement pursuant to section 251(b)(2)(A)(i) of 
        the Balanced Budget and Emergency Deficit Control Act of 1985 
        is designated by the Congress as an emergency requirement 
        pursuant to section 4112(a) of H. Con. Res. 71 (115th 
        Congress), the concurrent resolution on the budget for fiscal 
        year 2018, and to section 251(b) of the Balanced Budget and 
        Emergency Deficit Control Act of 1985.
    (b) Targeted EIDL Advance.--
            (1) Of the unobligated balances from amounts made available 
        under the heading ``Small Business Administration--Targeted 
        EIDL Advance'' in section 323(d)(1)(D) of division N of the 
        Consolidated Appropriations Act, 2021 (Public Law 116-260), 
        $17,578,000,000 are hereby transferred to the Highway Trust 
        Fund.
            (2) The unobligated balances from amounts made available in 
        section 5002(b) of the American Rescue Plan Act of 2021 (Public 
        Law 117-2) are hereby transferred to the Highway Trust Fund.
    (c) Economic Stabilization Program.--Of the unobligated balances 
from amounts made available in section 4027(a) of the Coronavirus Aid, 
Relief, and Economic Security Act (15 U.S.C. 9601), $1,366,100,000 are 
hereby transferred to the Highway Trust Fund.
    (d) Business Loans Program Account.--
            (1) Of the unobligated balances from amounts made available 
        under the heading ``Small Business Administration--Business 
        Loans Program Account, CARES Act'' in section 1107(a)(1) of the 
        Coronavirus Aid, Relief, and Economic Security Act (Public Law 
        116-136), as amended by section 101(a)(2) of division A of the 
        Paycheck Protection Program and Health Care Enhancement Act 
        (Public Law 116-139), and in section 323(d)(1)(A) of division N 
        of the Consolidated Appropriations Act, 2021 (Public Law 116-
        260) for carrying out paragraphs (36) and (37) of section 7(a) 
        of the Small Business Act (15 U.S.C. 636(a)), $4,684,000,000 
        are hereby transferred to the Highway Trust Fund.
            (2) Of the unobligated balances from amounts made available 
        under the heading ``Small Business Administration--Business 
        Loans Program Account'' in section 323(d)(1)(F) of division N 
        of the Consolidated Appropriations Act, 2021 (Public Law 116-
        260), $992,000,000 are hereby transferred to the Highway Trust 
        Fund.
    (e) Pandemic Relief for Aviation Workers, Coronavirus Aid, Relief, 
and Economic Security Act (CARES Act).--Of the unobligated balances 
from amounts made available in section 4120 of the Coronavirus Aid, 
Relief, and Economic Security Act (15 U.S.C. 9080), $3,000,000,000 are 
hereby transferred to the Highway Trust Fund.
    (f) Education Stabilization Fund.--
            (1) Rescission.--Of the unobligated balances from amounts 
        made available under the heading ``Education Stabilization 
        Fund'' in title VIII of division B of the Coronavirus Aid, 
        Relief, and Economic Security Act (Public Law 116-136) and in 
        title III of division M of the Consolidated Appropriations Act, 
        2021 (Public Law 116-260) that were reserved for the Higher 
        Education Emergency Relief Fund by sections 18004(a)(1) and 
        18004(a)(2) of division B of the Coronavirus Aid, Relief, and 
        Economic Security Act (Public Law 116-136) and sections 
        314(a)(1), 314(a)(2), and 314(a)(4) of division M of the 
        Consolidated Appropriations Act, 2021 (Public Law 116-260), 
        $353,400,000 are hereby transferred to the Highway Trust Fund.
            (2) Designation.--The amount transferred pursuant to 
        paragraph (1) that was previously designated by the Congress as 
        an emergency requirement pursuant to section 251(b)(2)(A)(i) of 
        the Balanced Budget and Emergency Deficit Control Act of 1985 
        is designated by the Congress as an emergency requirement 
        pursuant to section 4112(a) of H. Con. Res. 71 (115th 
        Congress), the concurrent resolution on the budget for fiscal 
        year 2018, and to section 251(b) of the Balanced Budget and 
        Emergency Deficit Control Act of 1985.
    (g) Small Business Administration, Salaries and Expenses.--
            (1) Rescission.--Of the unobligated balances from amounts 
        made available under the heading ``Small Business 
        Administration--Salaries and Expenses'' in section 1107(a)(2) 
        of the Coronavirus Aid, Relief, and Economic Security Act 
        (Public Law 116-136), in title II of division B of the Paycheck 
        Protection Program and Health Care Enhancement Act (Public Law 
        116-139), and in section 323(d)(1)(C) of division N of the 
        Consolidated Appropriations Act, 2021 (Public Law 116-260), 
        $175,000,000 are hereby transferred to the Highway Trust Fund.
            (2) Designation.--The amount transferred pursuant to 
        paragraph (1) that was previously designated by the Congress as 
        an emergency requirement pursuant to section 251(b)(2)(A)(i) of 
        the Balanced Budget and Emergency Deficit Control Act of 1985 
        is designated by the Congress as an emergency requirement 
        pursuant to section 4112(a) of H. Con. Res. 71 (115th 
        Congress), the concurrent resolution on the budget for fiscal 
        year 2018, and to section 251(b) of the Balanced Budget and 
        Emergency Deficit Control Act of 1985.
    (h) Pandemic Relief for Aviation Workers.--Of the unobligated 
balances from amounts made available in section 411 of subtitle A of 
title IV of division N of the Consolidated Appropriations Act, 2021 (15 
U.S.C. 9101), $200,000,000 are hereby transferred to the Highway Trust 
Fund.
    (i) Conforming Amendment.--Section 9503(f) of the Internal Revenue 
Code of 1986 is amended by redesignating paragraph (11) as paragraph 
(12) and by inserting after paragraph (10) the following new paragraph:
            ``(11) Transfer of unused covid-19 appropriations.--There 
        is hereby transferred to the Highway Trust Fund the amounts 
        described in subsections (a) through (h) of section 303 of the 
        Transportation Empowerment Act.''.

SEC. 304. TERMINATION OF EMPLOYEE RETENTION CREDIT FOR EMPLOYERS 
              SUBJECT TO CLOSURE DUE TO COVID-19.

    (a) Termination of Credit.--
            (1) In general.--Section 3134 of the Internal Revenue Code 
        of 1986 is amended--
                    (A) in subsection (c)(5)--
                            (i) in subparagraph (A), by adding ``and'' 
                        at the end,
                            (ii) in subparagraph (B), by striking ``, 
                        and'' at the end and inserting a period, and
                            (iii) by striking subparagraph (C), and
                    (B) in subsection (n), by striking ``January 1, 
                2022'' and inserting ``October 1, 2021 (or, in the case 
                of wages paid by an eligible employer which is a 
                recovery startup business, January 1, 2022)''.
            (2) Effective date.--The amendments made by this subsection 
        shall apply to calendar quarters beginning after September 30, 
        2021.
    (b) Transfers of Savings to the Highway Trust Fund.--Section 
9503(f) of the Internal Revenue Code of 1986, as amended by section 
303(i), is further amended by redesignating paragraph (12) as paragraph 
(13) and by inserting after paragraph (11) the following new paragraph:
            ``(12) Savings from termination of employee retention 
        credit for employers subject to closure due to covid-19.--There 
        are hereby appropriated to the Highway Trust Fund amounts 
        equivalent to savings achieved as a result of the amendments 
        made by section 304 of the Transportation Empowerment Act, as 
        estimated by the Secretary.''.

SEC. 305. TRANSFER OF UNUSED CORONAVIRUS STATE AND LOCAL FISCAL 
              RECOVERY FUNDS TO THE HIGHWAY TRUST FUND.

    (a) Transfer of Funds.--
            (1) In general.--Of the unobligated balances of the amounts 
        appropriated under sections 602(a) and 603(a) of the Social 
        Security Act (42 U.S.C. 802(a), 803(a)) as of the date of 
        enactment of this Act, $70,000,000,000 are hereby transferred 
        to the Highway Trust Fund.
            (2) Apportionment.--In carrying out paragraph (1), the 
        Secretary of the Treasury shall transfer the funds specified in 
        such paragraph from the unobligated balances of the amounts 
        appropriated under sections 602(a)(1) and 603(a) of such Act in 
        equal proportion to the greatest extent practicable.
    (b) Conforming Amendments.--
            (1) Coronavirus state fiscal recovery fund.--Section 
        602(b)(4) of the Social Security Act (42 U.S.C. 802(b)(4)) is 
        amended to read as follows:
            ``(4) Adjustment authority.--The amounts otherwise 
        determined for allocation and payment under paragraphs (1), 
        (2), and (3)--
                    ``(A) shall be adjusted by the Secretary on a pro 
                rata basis to the extent necessary to carry out the 
                transfer of funds required under section 305(a) of the 
                Transportation Empowerment Act; and
                    ``(B) may be adjusted by the Secretary on a pro 
                rata basis to the extent necessary to ensure that all 
                available funds are allocated to States, territories, 
                and Tribal governments in accordance with the 
                requirements specified in each such paragraph (as 
                applicable).''.
            (2) Coronavirus local fiscal recovery fund.--Section 
        603(b)(5) of the Social Security Act (42 U.S.C. 803(b)(5)) is 
        amended to read as follows:
            ``(5) Adjustment authority.--The amounts otherwise 
        determined for allocation and payment under paragraphs (1), 
        (2), and (3)--
                    ``(A) shall be adjusted by the Secretary on a pro 
                rata basis to the extent necessary to carry out the 
                transfer of funds required under section 305(a) of the 
                Transportation Empowerment Act; and
                    ``(B) may be adjusted by the Secretary on a pro 
                rata basis to the extent necessary to ensure that all 
                available funds are distributed to metropolitan cities, 
                counties, and States in accordance with the 
                requirements specified in each paragraph (as 
                applicable) and the certification requirement specified 
                in subsection (d).''.
    (c) Conforming Amendment.--Section 9503(f) of the Internal Revenue 
Code of 1986, as amended by section 304(b), is further amended by 
redesignating paragraph (13) as paragraph (14) and by inserting after 
paragraph (12) the following new paragraph:
            ``(13) Transfer of unused covid-19 appropriations.--There 
        is hereby transferred to the Highway Trust Fund the amounts 
        described in section 305(a) of the Transportation Empowerment 
        Act.''.

                   Subtitle B--Highway Related Taxes

SEC. 311. REDUCTION IN TAXES ON GASOLINE, DIESEL FUEL, KEROSENE, AND 
              SPECIAL FUELS FUNDING HIGHWAY TRUST FUND.

    (a) Reduction in Tax Rate.--
            (1) In general.--Section 4081(a)(2)(A) of the Internal 
        Revenue Code of 1986 is amended--
                    (A) in clause (i), by striking ``18.3 cents'' and 
                inserting ``7 cents'', and
                    (B) in clause (iii), by striking ``24.3 cents'' and 
                inserting ``8.3 cents''.
            (2) Conforming amendments.--
                    (A) Section 4081(a)(2)(D) of such Code is amended--
                            (i) by striking ``19.7 cents'' and 
                        inserting ``6.7 cents'', and
                            (ii) by striking ``24.3 cents'' and 
                        inserting ``8.3 cents''.
                    (B) Section 6427(b)(2)(A) of such Code is amended 
                by striking ``7.4 cents'' and inserting ``2.5 cents''.
    (b) Additional Conforming Amendments.--
            (1) Section 4041(a)(1)(C)(iii)(I) of the Internal Revenue 
        Code of 1986 is amended by striking ``7.3 cents per gallon (4.3 
        cents per gallon after'' and inserting ``1.5 cents per gallon 
        (zero cents per gallon after''.
            (2) Section 4041(a)(2)(B)(ii) of such Code is amended by 
        striking ``18.3 cents'' and inserting ``7 cents''.
            (3) Clauses (iii) and (iv) of section 4041(a)(2)(B) of such 
        Code are each amended by striking ``24.3 cents'' and inserting 
        ``8.3 cents''.
            (4) Section 4041(a)(3)(A) of such Code is amended by 
        striking ``18.3 cents'' and inserting ``7 cents''.
            (5) Section 4041(m)(1) of such Code is amended--
                    (A) in subparagraph (A)(i), by striking ``9.15 
                cents'' and inserting ``3.1 cents'',
                    (B) in subparagraph (A)(ii), by striking ``11.3 
                cents'' and inserting ``3.9 cents'', and
                    (C) in subparagraph (B), by striking all after 
                ``2022'' and inserting ``, zero cents per gallon.''.
            (6) Section 4081(d)(1) of such Code is amended by striking 
        ``4.3 cents per gallon'' and inserting ``zero cents per 
        gallon''.
    (c) Floor Stock Refunds.--
            (1) In general.--If--
                    (A) before the applicable date, tax has been 
                imposed under section 4081 of the Internal Revenue Code 
                of 1986 on any liquid, and
                    (B) on such date such liquid is held by a dealer 
                and has not been used and is intended for sale,
        there shall be credited or refunded (without interest) to the 
        person who paid such tax (in this subsection referred to as the 
        ``taxpayer'') an amount equal to the excess of the tax paid by 
        the taxpayer over the amount of such tax which would be imposed 
        on such liquid had the taxable event occurred on such date.
            (2) Time for filing claims.--No credit or refund shall be 
        allowed or made under this subsection unless--
                    (A) claim therefor is filed with the Secretary of 
                the Treasury before the date that is 6 months after the 
                applicable date, and
                    (B) in any case where liquid is held by a dealer 
                (other than the taxpayer) on the applicable date--
                            (i) the dealer submits a request for refund 
                        or credit to the taxpayer before the date that 
                        is 3 months after the applicable date, and
                            (ii) the taxpayer has repaid or agreed to 
                        repay the amount so claimed to such dealer or 
                        has obtained the written consent of such dealer 
                        to the allowance of the credit or the making of 
                        the refund.
            (3) Exception for fuel held in retail stocks.--No credit or 
        refund shall be allowed under this subsection with respect to 
        any liquid in retail stocks held at the place where intended to 
        be sold at retail.
            (4) Definitions.--For purposes of this subsection--
                    (A) Applicable date.--The term ``applicable date'' 
                means the first day of the first calendar quarter 
                beginning after the date of the enactment of this Act.
                    (B) Other terms.--The terms ``dealer'' and ``held 
                by a dealer'' have the respective meanings given to 
                such terms by section 6412 of such Code; except that 
                the term ``dealer'' includes a producer.
            (5) Certain rules to apply.--Rules similar to the rules of 
        subsections (b) and (c) of section 6412 and sections 6206 and 
        6675 of such Code shall apply for purposes of this subsection.
    (d) Effective Dates.--
            (1) In general.--Except as provided in paragraphs (2), the 
        amendments made by this section shall apply to fuel removed on 
        or after the first day of the first calendar quarter beginning 
        after the date of the enactment of this Act.
            (2) Certain conforming amendments.--The amendments made by 
        paragraphs (1), (2), (3), (4), and (5) of subsection (b) shall 
        apply to fuel sold or used after the first day of the first 
        calendar quarter beginning after the date of the enactment of 
        this Act.

SEC. 312. EXTENSION OF HIGHWAY-RELATED TAXES.

    (a) In General.--
            (1) Each of the following provisions of the Internal 
        Revenue Code of 1986 is amended by striking ``September 30, 
        2022'' and inserting ``September 30, 2027'':
                    (A) Section 4041(a)(1)(C)(iii)(I).
                    (B) Section 4041(m)(1)(B).
                    (C) Section 4081(d)(1).
            (2) Each of the following provisions of such Code is 
        amended by striking ``October 1, 2022'' and inserting ``October 
        1, 2027'':
                    (A) Section 4041(m)(1)(A).
                    (B) Section 4051(c).
                    (C) Section 4071(d).
                    (D) Section 4081(d)(3).
    (b) Extension of Tax, etc., on Use of Certain Heavy Vehicles.--Each 
of the following provisions of the Internal Revenue Code of 1986 is 
amended by striking ``2023'' each place it appears and inserting 
``2028'':
            (1) Section 4481(f).
            (2) Subsections (c)(4) and (d) of section 4482.
    (c) Floor Stocks Refunds.--Section 6412(a)(1) of the Internal 
Revenue Code of 1986 is amended--
            (1) by striking ``October 1, 2022'' each place it appears 
        and inserting ``October 1, 2027'',
            (2) by striking ``March 31, 2023'' each place it appears 
        and inserting ``March 31, 2027'', and
            (3) by striking ``January 1, 2023'' and inserting ``January 
        1, 2028''.
    (d) Extension of Certain Exemptions.--
            (1) Section 4221(a) of the Internal Revenue Code of 1986 is 
        amended by striking ``October 1, 2022'' and inserting ``October 
        1, 2027''.
            (2) Section 4483(i) of such Code is amended by striking 
        ``October 1, 2023'' and inserting ``October 1, 2028''.
    (e) Extension of Transfers of Certain Taxes.--
            (1) In general.--Section 9503 of the Internal Revenue Code 
        of 1986 is amended--
                    (A) in subsection (b)--
                            (i) by striking ``October 1, 2022'' each 
                        place it appears in paragraphs (1) and (2) and 
                        inserting ``October 1, 2027'',
                            (ii) by striking ``October 1, 2022'' in the 
                        heading of paragraph (2) and inserting 
                        ``October 1, 2027'',
                            (iii) by striking ``September 30, 2022'' in 
                        paragraph (2) and inserting ``September 30, 
                        2027'', and
                            (iv) by striking ``July 1, 2023'' in 
                        paragraph (2) and inserting ``July 1, 2027'', 
                        and
                    (B) in subsection (c)(2), by striking ``July 1, 
                2023'' and inserting ``July 1, 2028''.
            (2) Small-engine fuel tax transfers.--Paragraph (4)(A) of 
        section 9503(c) of such Code is amended by striking ``October 
        1, 2022'' and inserting ``October 1, 2027''.
    (f) Termination of Motorboat Fuel Tax Transfers.--
            (1) In general.--Paragraph (3)(A)(i) of section 9503(c) of 
        such Code is amended by striking ``October 1, 2022'' and 
        inserting ``October 1, 2021''.
            (2) Conforming amendments to land and water conservation 
        fund.--Section 200310 of title 54, United States Code, is 
        amended--
                    (A) by striking ``October 1, 2023'' each place it 
                appears and inserting ``October 1, 2022''; and
                    (B) by striking ``October 1, 2022'' and inserting 
                ``October 1, 2021''.
    (g) Effective Date.--The amendments made by this section shall take 
effect on October 1, 2021.
                                 <all>