DEDICATION OF REVENUES FROM CERTAIN PENALTIES TO THE HIGHWAY TRUST FUND.

SEC. 868. DEDICATION OF REVENUES FROM CERTAIN PENALTIES TO THE HIGHWAY TRUST FUND.(a) In General.—Subsection (b) of section 9503 (relating to transfer to Highway Trust Fund of amounts equivalent to certain taxes) is amended by redesignating paragraph (5) as paragraph (6) and inserting after paragraph (4) the following new paragraph:“(5) Certain penalties.—There are hereby appropriated to the Highway Trust Fund amounts equivalent to the penalties paid under sections 6715, 6715A, 6717, 6718, 6719, 6725, 7232, and 7272 (but only with regard to penalties under such section related to failure to register under section 4101).”.(b) Conforming Amendments.—(1) The heading of subsection (b) of section 9503 is amended by inserting “and Penalties” after “Taxes”.(2) The heading of paragraph (1) of section 9503(b) is amended by striking “In general” and inserting “Certain taxes”.(c) Effective Date.—The amendments made by this section shall apply to penalties assessed on or after the date of the enactment of this Act.118 STAT. 1623