EXTENSION OF TRUST FUND EXPENDITURE AUTHORITY.

SEC. 40101. EXTENSION OF TRUST FUND EXPENDITURE AUTHORITY. (a) [26 U.S.C. 9503] Highway Trust Fund.—Section 9503 of the Internal Revenue Code of 1986 is amended— (1) by striking “July 1, 2012” in subsections (b)(6)(B), (c)(1), and (e)(3) and inserting “October 1, 2014”, and (2) by striking “Surface Transportation Extension Act of 2012” in subsections (c)(1) and (e)(3) and inserting “MAP-21”. (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 2012” each place it appears in subsection (b)(2) and inserting “MAP-21”, and (2) by striking “July 1, 2012” in subsection (d)(2) and inserting “October 1, 2014”. (c) Leaking Underground Storage Tank Trust Fund.—Paragraph (2) of section 9508(e) of the Internal Revenue Code of 1986 is amended by striking “July 1, 2012” and inserting “October 1, 2014”. (d) [26 U.S.C. 9503 note] Effective Date.—The amendments made by this section shall take effect on July 1, 2012.