TRANSFER TO HIGHWAY TRUST FUND OF CERTAIN MOTOR VEHICLE SAFETY PENALTIES.

SEC. 31202. TRANSFER TO HIGHWAY TRUST FUND OF CERTAIN MOTOR VEHICLE SAFETY PENALTIES. (a) In general.—Paragraph (5) of section 9503(b) of the Internal Revenue Code of 1986 is amended— (1) by striking “There are hereby” and inserting the following: “(A) In general.—There are hereby” , and (2) by adding at the end the following new paragraph: “(B) Penalties related to motor vehicle safety.— “(i) In general.—There are hereby appropriated to the Highway Trust Fund amounts equivalent to covered motor vehicle safety penalty collections. “(ii) Covered motor vehicle safety penalty collections.—For purposes of this subparagraph, the term ‘covered motor vehicle safety penalty collections’ means any amount collected in connection with a civil penalty under section 30165 of title 49, United States Code, reduced by any award authorized by the Secretary of Transportation to be paid to any person in connection with information provided by such person related to a violation of chapter 301 of such title which is a predicate to such civil penalty.” . (b) [26 U.S.C. 9503 note] Effective Date.—The amendments made by this section shall apply to amounts collected after the date of the enactment of this Act.