PUBLIC LAW 102-240—DEC. 18, 1991 105 STAT. 2205 Representatives and the Committee on Finance of the Senate detailing the increased enforcement activities to be financed with such funds with respect to taxes referred to in section 9503(b)(l) of the Internal Revenue Code of 1986. (h) TAX EVASION REPORT.— The Secretary of Transportation shall 23 USC lOl note, also submit each report prepared pursuant to section 1040(d) of this Act to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate not later than the applicable date specified therein. (i) EXPENDITURES FROM SPORT FISH RESTORATION ACCOUNT. — Subparagraph (B) of section 95040>X2) is amended to read as follows: 26 USC 9504. "(B) to carry out the purposes of the Coastal Wetlands Planning, Protection and Restoration Act (as in effect on November 29, 1990)." SEC. 8003. NATIONAL RECREATIONAL TRAILS TRUST FUND. (a) IN GENERAL.— Subchapter A of chapter 98 (relating to trust fund code) is amended by adding at the end thereof the following new section: "SEC. 9511. NATIONAL RECREATIONAL TRAILS TRUST FUND. 26 USC 9511. "(a) CREATION OF TRUST FUND. — There is established in the Treasury of the United States a trust fund to be known as the "National Recreational Trails Trust Fund", consisting of such amounts as may be credited or paid to such Trust Fund as provided in this section, section 9503(c)(6), or section 96020^). "(b) CREDITING OF CERTAIN UNEXPENDED FUNDS. —There shall be credited to the National Recreational Trails Trust Fund amounts returned to such Trust Fund under section 1302(e)(8) of the Intermodal Surface Transportation Efficiency Act of 1991. "(c) EXPENDITURES FROM TRUST FUND. —Amounts in the National Recreational Trails Trust Fund shall be available, as provided in appropriation Acts, for making expenditures before October 1, 1997, to carry out the purposes of sections 1302 and 1303 of the Intermodal Surface Transportation Efficiency Act of 1991, as in effect on the date of the enactment of such Act." (b) CERTAIN HIGHWAY TRUST FUND RECEIPTS PAID INTO NATIONAL RECREATIONAL TRAILS TRUST FUND.—Subsection (c) of section 9503 is 26 USC 9503. amended by adding at the end thereof the following new paragraph: "(6) TRANSFERS FROM TRUST FUND OF CERTAIN RECREATIONAL FUEL TAXES, ETC. — "(A) IN GENERAL. —The Secretary shall pay from time to time from the Highway Trust Fund into the National Recreational Trails Trust Fund amounts (as determined by him) equivalent to 0.3 percent (as adjusted under subparagraph (O) of the total Highway Trust Fund receipts for the period for which the payment is made. "(B) LIMITATION.—The amount paid into the National Recreational Trails Trust Fund under this paragraph -, during any fiscal year shall not exceed the amount obligated under section 1302 of the Intermodal Surface Transportation Efficiency Act of 1991 (as in effect on the date of the enactment of this paragraph) for such fiscal year to be expended from such Trust Fund. "(C) ADJUSTMENT OF PERCENTAGE.— "(i) FIRST YEAR.—Within 1 year after the date of the enactment of this paragraph, the Secretary shall adjust
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