EXTENSION OF EXPENDITURE AUTHORITY.

SEC. 2401. EXTENSION OF EXPENDITURE AUTHORITY.(a) Highway Trust Fund.—Section 9503 of the Internal Revenue Code of 1986 is amended—(1) by striking “December 31, 2010 (January 1, 2011, in the case of expenditures for administrative expenses)” in subsections (b)(6)(B) and (c)(1) and inserting “March 5, 2011”;(2) by striking “the Surface Transportation Extension Act of 2010” in subsections (c)(1) and (e)(3) and inserting “the Surface Transportation Extension Act of 2010, Part II”; and(3) by striking “January 1, 2011” in subsection (e)(3) and inserting “March 5, 2011”.(b) Sport Fish Restoration and Boating Trust Fund.—Section 9504 of the Internal Revenue Code of 1986 is amended—(1) by striking “Surface Transportation Extension Act of 2010” each place it appears in subsection (b)(2) and inserting “Surface Transportation Extension Act of 2010, Part II”; and(2) by striking “January 1, 2011” in subsection (d)(2) and inserting “March 5, 2011”.(c) Effective Date.—The amendments made by this section shall take effect on December 31, 2010.