EXTENSION OF HIGHWAY-RELATED TAXES AND TRUST FUNDS.

SEC. 11101. EXTENSION OF HIGHWAY-RELATED TAXES AND TRUST FUNDS.(a) Extension of Taxes.—(1) In general.—The following provisions are each amended by striking “2005” each place it appears and inserting “2011”:(A) Section 4041(a)(1)(C)(iii)(I) (relating to rate of tax on certain buses).(B) Section 4041(a)(2)(B) (relating to rate of tax on special motor fuels).(C) Section 4041(m)(1) (relating to certain alcohol fuels).(D) Section 4051(c) (relating to termination of tax on heavy trucks and trailers).(E) Section 4071(d) (relating to termination of tax on tires).119 STAT. 1944(F) Section 4081(d)(1) (relating to termination of tax on gasoline, diesel fuel, and kerosene).(2) Extension of tax, etc., on use of certain heavy vehicles.—The following provisions are each amended by striking “2006” each place it appears and inserting “2011”:(A) Section 4481(f) (relating to period tax in effect).(B) Section 4482(c)(4) (relating to taxable period).(C) Section 4482(d) (relating to special rule for taxable period in which termination date occurs).(3) Floor stocks refunds.—Section 6412(a)(1) (relating to floor stocks refunds) is amended—(A) by striking “2005” each place it appears and inserting “2011”, and(B) by striking “2006” each place it appears and inserting “2012”.(b) Extension of Certain Exemptions.—(1) Certain tax-free sales.—Section 4221(a) (relating to certain tax-free sales) is amended by striking “2005” and inserting “2011”.(2) Termination of exemptions for highway use tax.—Section 4483(h) (relating to termination of exemptions for highway use tax) is amended by striking “2006” and inserting “2011”.(c) Extension of Transfers of Certain Taxes.—(1) In general.—Paragraphs (1) and (2) of 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 “2005” each place it appears and inserting “2011”, and(B) by striking “2006” each place it appears and inserting “2012”.(2) Motorboat and small-engine fuel tax transfers.—(A) In general.—Subparagraph (A) of section 9503(c)(5) is amended by striking “2005” and inserting “2011”.(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. 460l–11(b)) is amended—(i) by striking “2003” and inserting “2011”, and(ii) by striking “2004” each place it appears and inserting “2012”.(d) Extension and Expansion of Expenditures From Trust Funds.—(1) Highway trust fund.—(A) Highway account.—Paragraph (1) of section 9503(c) of such Code is amended to read as follows:“(1) Federal-aid highway program.—Except as provided in subsection (e), amounts in the Highway Trust Fund shall be available, as provided by appropriation Acts, for making expenditures before September 30, 2009 (October 1, 2009, in the case of expenditures for administrative expenses), to meet those obligations of the United States heretofore or hereafter incurred which are authorized to be paid out of the Highway Trust Fund under the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users or any other provision of law which was referred to in this paragraph before 119 STAT. 1945 the date of the enactment of such Act (as such Act and provisions of law are in effect on the date of the enactment of such Act).”.(B) Mass transit account.—Paragraph (3) of section 9503(e) of such Code is amended to read as follows:“(3) Expenditures from account.—Amounts in the Mass Transit Account shall be available, as provided by appropriation Acts, for making capital or capital related expenditures (including capital expenditures for new projects) before October 1, 2009, in accordance with the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users or any other provision of law which was referred to in this paragraph before the date of the enactment of such Act (as such Act and provisions of law are in effect on the date of the enactment of such Act).”.(C) Exception to limitation on transfers.—Subparagraph (B) of section 9503(b)(6) is amended by striking “July 31, 2005” and inserting “September 30, 2009 (October 1, 2009, in the case of expenditures for administrative expenses)”.(2) Aquatic resources trust fund.—(A) Sport fish restoration account.—Paragraph (2) of section 9504(b) is amended by striking “Surface Transportation Extension Act of 2005, Part V” each place it appears and inserting “Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users”.(B) Exception to limitation on transfers.—Paragraph (2) of section 9504(d) is amended by striking “July 31, 2005” and inserting “October 1, 2009”.(e) Effective Date.—The amendments made by this section shall take effect on the date of the enactment of this Act.