EXTENSION OF HIGHWAY-RELATED TAXES AND TRUST FUND.

SEC. 8002. EXTENSION OF HIGHWAY-RELATED TAXES AND TRUST FUND. (a) Extension of Taxes.— The following provisions are each amended by striking “1995” each place it appears and inserting “1999”: (1) Section 4051(c) (relating to tax on heavy trucks and trailers sold at retail). (2) Section 4071(d) (relating to tax on tires and tread rubber). (3) Section 4081(d)(1) (relating to Highway Trust Fund financing rate on gasoline). (4) Section 4091(b)(6)(A) (relating to Highway Trust Fund financing rate on diesel fuel). (5) Sections 4481(c), 4482(c)(4), and 4482(d) (relating to highway use tax). (b) Extension of Exemptions.— The following provisions are each amended by striking “1995” each place it appears and inserting “1999”: (1) Section 4041(f)(3) (relating to exemptions for farm use). (2) Section 4041(g) (relating to other exemptions). (3) Section 4221(a) (relating to certain tax-free sales). (4) Section 4483(g) (relating to termination of exemptions for highway use tax). (5) Section 6420(h) (relating to gasoline used on farms). (6) Section 642l(i) (relating to gasoline used for certain non-highway purposes, etc.). (7) Section 6427(g)(5) (relating to advance repayment of increased diesel fuel tax). (8) Section 6427(o) (relating to fuels not used for taxable purposes). (c) Other Provisions.— (1) Floor stocks refunds.— Section 6412(a)(1) (relating to floor stocks refunds) is amended— (A) by striking “1995” each place it appears and inserting “1999”, and (B) by striking “1996” each place it appears and inserting “2000”. (2) Installment payments of highway use tax.— Section 6156(e)(2) (relating to installment payments of highway use tax on use of highway motor vehicles) is amended by striking “1995” and inserting “1999”. 105 STAT. 2204 (d) Extension of Deposits Into, and Certain Transfers From, Trust Fund.— (1) In general.— Subsection (b), and paragraphs (2) and (3) of subsection (c), of section 9503 (relating to the Highway Trust Fund) are each amended— (A) by striking “1995” each place it appears and inserting “1999”, and (B) by striking “1996” each place it appears and inserting “2000”. (2) Motorboat and small-engine fuel tax transfers.— (A) In general.— Paragraphs (4)(A)(i) and (5)(A) of section 9503(c) are each amended by striking “1995” and inserting “1997”. (B) Conforming amendments to land and water conservation fund.— Section 201(b) of the Land and Water Conservation Fund Act of 1965 (16 U.S.C. 4601–11) is amended— (i) by striking “1995” and inserting “1997”, and (ii) by striking “1996” each place it appears and inserting “1998”. (C) Extension of expenditures from boat safety account.— Subsection (c) of section 9504 is amended by striking “1994” and inserting “1998”. (e) Extension and Expansion of Expenditures From Trust Fund.— (1) Expenditures.— Subsections (c)(1) and (e)(3) of section 9503 are each amended by striking “1993” and inserting “1997”. (2) Purposes.— Paragraph (1) of section 9503(c) is amended by striking subparagraph (D) and inserting the following: “(D) authorized to be paid out of the Highway Trust Fund under the Intermodal Surface Transportation Efficiency Act of 1991. In determining the authorizations under the Acts referred to in the preceding subparagraphs, such Acts shall be applied as in effect on the date of the enactment of the Intermodal Surface Transportation Efficiency Act of 1991.” (f) Expansion of Mass Transit Account Expenditure Purposes.— Paragraph (3) of section 9503(e) is amended— (1) by inserting “or capital-related” after “capital” the first place it appears, and (2) by striking “in accordance with section 21(a)(2) of the Urban Mass Transportation Act of 1964.” and inserting “in accordance with— “(A) paragraph (1) or (3) of subsection (a), or paragraph (1) or (3) of subsection (b), of section 21 of the Federal Transit Act, or “(B) the Intermodal Surface Transportation Efficiency Act of 1991, as such Acts are in effect on the date of the enactment of the Intermodal Surface Transportation Efficiency Act of 1991.” (g) Use of Revenues for Enforcement of Highway Trust Fund Taxes.— The Secretary of Transportation shall not impose any condition on the use of funds transferred under section 1040 of this Act to the Internal Revenue Service. The Secretary of the Treasury shall, at least 60 days before the beginning of each fiscal year (after fiscal year 1992) for which such funds are to be transferred, submit a report to the Committee on Ways and Means of the House of 105 STAT. 2205Representatives and the Committee on Finance of the Senate detailing the increased enforcement activities to be financed with such funds with respect to taxes referred to in section 9503(b)(1) of the Internal Revenue Code of 1986. (h) Tax Evasion Report.— The Secretary of Transportation shall also submit each report prepared pursuant to section 1040(d) of this Act to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate not later than the applicable date specified therein. (i) Expenditures From Sport Fish Restoration Account.— Subparagraph (B) of section 9504(b)(2) is amended to read as follows: “(B) to carry out the purposes of the Coastal Wetlands Planning, Protection and Restoration Act (as in effect on November 29, 1990).”