ADDITIONAL QUALIFIED EXPENSES AVAILABLE TO NON-AMTRAK STATES.

SEC. 9007. ADDITIONAL QUALIFIED EXPENSES AVAILABLE TO NON-AMTRAK STATES. (a) In General.— Section 977(e)(1)(B) of the Taxpayer Relief Act of 1997 (defining qualified expenses) is amended— (1) by striking “and” at the end of clause (iii), and (2) by striking clause (iv) and inserting the following: “(iv) capital expenditures related to State-owned rail operations in the State, “(v) any project that is eligible to receive funding under section 5309, 5310, or 5311 of title 49, United States Code , “(vi) any project that is eligible to receive funding under section 103, 130, 133, 144, 149, or 152 of title 23, United States Code, “(vii) the upgrading and maintenance of intercity primary and rural air service facilities, and the purchase of intercity air service between primary and rural airports and regional hubs, “(viii) the provision of passenger ferryboat service within the State, “(ix) the provision of harbor improvements within the State, and “(x) the payment of interest and principal on obligations incurred for such acquisition, upgrading, maintenance, purchase, expenditures, provision, and projects.”. (b) Effective Date.— The amendments made by this section shall take effect as if included in the enactment of section 977 of the Taxpayer Relief Act of 1997.