EXTENSION OF AUTHORIZATION FOR USE OF FUNDS IN BOAT SAFETY ACCOUNT FOR OBLIGATIONS BEFORE OCTOBER 1, 2005.

SEC. 301. EXTENSION OF AUTHORIZATION FOR USE OF FUNDS IN BOAT SAFETY ACCOUNT FOR OBLIGATIONS BEFORE OCTOBER 1, 2005.(a) Boat Safety Account.—Subsection (c) of section 9504 of the Internal Revenue Code of 1986 (relating to expenditures from boat safety account) is amended—(1) by striking “August 15, 2005” and inserting “October 1, 2005”; and (2) by striking “Surface Transportation Extension Act of 2005, Part VI” and inserting “Sportfishing and Recreational Boating Safety Amendments Act of 2005”. (b) Effective Date.—The amendments made by this section shall take effect on the date of the enactment of this Act.