EXTENSION OF HIGHWAY-RELATED TAXES.

SEC. 40102. EXTENSION OF HIGHWAY-RELATED TAXES. (a) In General.— (1) Each of the following provisions of the Internal Revenue Code of 1986 is amended by striking “June 30, 2012” and inserting “September 30, 2016”: (A) Section 4041(a)(1)(C)(iii)(I). (B) Section 4041(m)(1)(B). (C) Section 4081(d)(1). (2) Each of the following provisions of such Code is amended by striking “July 1, 2012” and inserting “October 1, 2016”: (A) Section 4041(m)(1)(A). (B) Section 4051(c). (C) Section 4071(d). (D) Section 4081(d)(3). (b) Extension of Tax, etc., on Use of Certain Heavy Vehicles.— (1) In general.—Each of the following provisions of the Internal Revenue Code of 1986 is amended by striking “2013” each place it appears and inserting “2017”: (A) [26 U.S.C. 4481] Section 4481(f). (B) Section 4482(d). (2) Extension and technical correction.— (A) In general.—Paragraph (4) of section 4482(c) of such Code is amended to read as follows: “(4) Taxable period. The term ‘taxable period’ means any year beginning before July 1, 2017, and the period which begins on July 1, 2017, and ends at the close of September 30, 2017.” . (B) [26 U.S.C. 4482 note] Effective date.—The amendment made by this paragraph shall take effect as if included in the amendments made by section 142 of the Surface Transportation Extension Act of 2011, Part II. (c) Floor Stocks Refunds.—Section 6412(a)(1) of the Internal Revenue Code of 1986 is amended— (1) by striking “July 1, 2012” each place it appears and inserting “October 1, 2016”, (2) by striking “December 31, 2012” each place it appears and inserting “March 31, 2017”, and (3) by striking “October 1, 2012” and inserting “January 1, 2017”. (d) Extension of Certain Exemptions.— (1) Section 4221(a) of the Internal Revenue Code of 1986 is amended by striking “July 1, 2012” and inserting “October 1, 2016”. (2) Section 4483(i) of such Code is amended by striking “July 1, 2012” and inserting “October 1, 2017”. (e) Extension of Transfers of Certain Taxes.— (1) In general.—Section 9503 of the Internal Revenue Code of 1986 is amended— (A) in subsection (b)— (i) by striking “July 1, 2012” each place it appears in paragraphs (1) and (2) and inserting “October 1, 2016”, (ii) by striking “July 1, 2012” in the heading of paragraph (2) and inserting “October 1, 2016”, (iii) by striking “June 30, 2012” in paragraph (2) and inserting “September 30, 2016”, and (iv) by striking “April 1, 2013” in paragraph (2) and inserting “July 1, 2017”, and (B) in subsection (c)(2), by striking “April 1, 2013” and inserting “July 1, 2017”. (2) Motorboat and small-engine fuel tax transfers.— (A) In general.—Paragraphs (3)(A)(i) and (4)(A) of section 9503(c) of such Code are each amended by striking “July 1, 2012” and inserting “October 1, 2016”. (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 “July 1, 2013” each place it appears and inserting “October 1, 2017”, and (ii) by striking “July 1, 2012” and inserting “October 1, 2016”. (f) [16 U.S.C. 460] Effective Date.—Except as otherwise provided in this section, the amendments made by this section shall take effect on July 1, 2012.