NATIONAL RECREATIONAL TRAILS TRUST FUND.

SEC. 8003. NATIONAL RECREATIONAL TRAILS TRUST FUND. (a) In General.— Subchapter A of chapter 98 (relating to trust fund code) is amended by adding at the end thereof the following new section: “SEC. 9511. NATIONAL RECREATIONAL TRAILS TRUST FUND. “(a) Creation of Trust Fund.— There is established in the Treasury of the United States a trust fund to be known as the “National Recreational Trails Trust Fund”, consisting of such amounts as may be credited or paid to such Trust Fund as provided in this section, section 9503(c)(6), or section 9602(b). “(b) Crediting of Certain Unexpended Funds.— There shall be credited to the National Recreational Trails Trust Fund amounts returned to such Trust Fund under section 1302(e)(8) of the Intermodal Surface Transportation Efficiency Act of 1991. “(c) Expenditures From Trust Fund.— Amounts in the National Recreational Trails Trust Fund shall be available, as provided in appropriation Acts, for making expenditures before October 1, 1997, to carry out the purposes of sections 1302 and 1303 of the Intermodal Surface Transportation Efficiency Act of 1991, as in effect on the date of the enactment of such Act.” (b) Certain Highway Trust Fund Receipts Paid Into National Recreational Trails Trust Fund.— Subsection (c) of section 9503 is amended by adding at the end thereof the following new paragraph: “(6) Transfers from trust fund of certain recreational fuel taxes, etc.— “(A) In general.— The Secretary shall pay from time to time from the Highway Trust Fund into the National Recreational Trails Trust Fund amounts (as determined by him) equivalent to 0.3 percent (as adjusted under subparagraph (O) of the total Highway Trust Fund receipts for the period for which the payment is made. “(B) Limitation.— The amount paid into the National Recreational Trails Trust Fund under this paragraph during any fiscal year shall not exceed the amount obligated under section 1302 of the Intermodal Surface Transportation Efficiency Act of 1991 (as in effect on the date of the enactment of this paragraph) for such fiscal year to be expended from such Trust Fund. “(C) Adjustment of percentage.— “(i) First year.— Within 1 year after the date of the enactment of this paragraph, the Secretary shall adjust 105 STAT. 2206the percentage contained in subparagraph (A) so that it corresponds to the revenues received by the Highway Trust Fund from nonhighway recreational fuel taxes. “(ii) Subsequent years.— Not more frequently than once every 3 years, the Secretary may increase or decrease the percentage established under clause (i) to reflect, in the Secretary’s estimation, changes in the amount of revenues received in the Highway Trust Fund from nonhighway recreational fuel taxes. “(iii) Amount of adjustment.— Any adjustment under clause (ii) shall be not more than 10 percent of the percentage in effect at the time the adjustment is made. “(iv) Use of data.— In making the adjustments under clauses (i) and (ii), the Secretary shall take into account data on off-highway recreational vehicle registrations and use. “(D) Nonhighway recreational fuel taxes.— For purposes of this paragraph, the term ‘nonhighway recreational fuel taxes’ means taxes under section 4041, 4081, and 4091 (to the extent attributable to the Highway Trust Fund financing rate) with respect to— “(i) fuel used in vehicles on recreational trails or back country terrain (including vehicles registered for highway use when used on recreational trails, trail access roads not eligible for funding under title 23, United States Code, or back country terrain), and “(ii) fuel used in campstoves and other nonengine uses in outdoor recreational equipment. Such term shall not include small-engine fuel taxes (as defined by paragraph (5)) and taxes which are credited or refunded. “(E) Termination.— No amount shall be paid under this paragraph after September 30, 1997.”. (c) Clerical Amendment.— The table of sections for subchapter A of chapter 98 is amended by adding at the end thereof the following new item: “Sec. 9511. National Recreational Trails Trust Fund.”. (d) Report on Nonhighway Recreational Fuel Taxes.— The Secretary of the Treasury shall, within a reasonable period after the close of each of fiscal years 1992 through 1996, submit a report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate specifying his estimate of the amount of nonhighway recreational fuel taxes (as defined in section 9503(c)(6) of the Internal Revenue Code of 1986, as added by this Act) received in the Treasury during such fiscal year.