HIGHWAY TRUST FUND.

SEC. 210. HIGHWAY TRUST FUND. (a) Section 209(c)(1) of the Highway Revenue Act of 1956 (relating to general provisions for transfers to the Highway Trust Fund) is amended— (1) by striking out “and” at the end of subparagraph (F); (2) by striking out the period at the end of subparagraph (G) and inserting in lieu thereof “; and”; (3) by inserting after subparagraph (G) the following new subparagraph: “(H) 100 percent of the taxes received after December 31, 1965, under sections 4061(b) (tax on parts and accessories for trucks, buses, etc.) and 4091 (tax on lubricating oil).”; and (4) by adding at the end thereof the following new sentence: “In the case of any tax described in subparagraph (H), amounts received during the calendar year 1966 shall be taken into account only to the extent attributable to liability for tax incurred after December 31, 1965.” (b) Subparagraph (A) of section 209(c)(3) of the Highway Revenue Act of 1956 (relating to transfers to the Highway Trust Fund for liabilities incurred before October 1, 1972) is amended to read as follows: “(A) 100 percent of the taxes under sections 4041 (taxes on diesel fuel and special motor fuels). 4061 (b) (tax on parts and accessories for trucks, buses, etc.), 4071(a)(4) (tax on tread rubber), 4081 (tax on gasoline), and 4091 (tax on lubricating oil);” (c) Section 209(f)(3) of the Highway Revenue Act of 1956 (relating to transfers from trust fund for gasoline used on farms and for certain other purposes) is amended as follows: (1) by striking out the heading and inserting in lieu thereof the following: “(3) Transfers from trust fund for gasoline and lubricating oil used for certain purposes.— (2) by striking out “and 6421” and inserting “, 6421”; and 79 Stat. 145 (3) by inserting after “transit systems)” the following: “, and 6424 (relating to amounts paid in respect of lubricating oil not used in highway motor vehicles)”.