Pub. L. 114-94, div. C, tit. XXXI, subtit. B, sec. 31203 (as amended)
APPROPRIATION FROM LEAKING UNDERGROUND STORAGE TANK TRUST FUND.
SEC. 31203. APPROPRIATION FROM LEAKING UNDERGROUND STORAGE TANK TRUST FUND.
(a) [26 U.S.C. 9508] In general.—Subsection (c) of section 9508 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:
“(4) Additional transfer to highway trust fund.—Out of amounts in the Leaking Underground Storage Tank Trust Fund there is hereby appropriated—
“(A) on the date of the enactment of the FAST Act, $100,000,000,
“(B) on October 1, 2016, $100,000,000, and
“(C) on October 1, 2017, $100,000,000,
to be transferred under section 9503(f)(9) to the Highway Account (as defined in section 9503(e)(5)(B)) in the Highway Trust Fund.”
.
(b) Conforming Amendment.—Section 9508(c)(1) of the Internal Revenue Code of 1986 is amended by striking “paragraphs (2) and (3)” and inserting “paragraphs (2), (3), and (4)”.
- Cross-references to the US Code
- 26 U.S.C. 9508