Ill STAT. 872 PUBLIC LAW 105-34—AUG. 5, 1997 "(B) section 4081 to the extent attributable to the rate specified in section 4081(a)(2)(B), "(C) section 4041 or 4081 to the extent attributable to fuel used in a train, "(D) in the case of fuels used as described in paragraph (4)(D), (5)(B), or (6)(D) of subsection (c), section 4041 or 4081— "(i) with respect to so much of the rate of tax on gasoline or special motor fuels as exceeds 11.5 cents per gallon, and "(ii) with respect to so much of the rate of tax on diesel fuel or kerosene as exceeds 17.5 cents per gallon, "(E) in the case of fuels described in section 4041(b)(2)(A), 4041(k), or 4081(c), section 4041 or 4081 before October 1, 1999, with respect to a rate equal to 2.5 cents per gallon, or "(F) in the case of fuels described in section 4081(c)(2), such section before October 1, 1999, with respect to a rate equal to 2.8 cents per gallon.". (b) MASS TRANSIT PORTION.—Section 9503(e)(2) (relating to transfers to Mass Transit Account) is amended by striking "2 cents" and inserting "2.85 cents". (c) LIMITATION ON EXPENDITURES. — Subsection (c) of section 9503 is amended by adding at the end the following new paragraph: "(7) LIMITATION ON EXPENDITURES.— Notwithstanding any other provision of law, in calculating amounts under section 157(a) of title 23, United States Code, and sections 1013(c), 1015(a), and 1015(b) of the Intermodal Surface Transportation Efficiency Act of 1991 (Public Law 102-240; 105 Stat. 1914), deposits in the Highway Trust Fund resulting from the amendments made by the Taxpayer Relief Act of 1997 shall not be taken into account.". (d) TECHNICAL AMENDMENTS.— (1) Section 9503 is amended by striking subsection (f). (2) The last sentence of subparagraph (A) of section 9503(c)(2) is amended by striking "by taking into account only the Highway Trust Fund financing rate applicable to any fuel" and inserting "by taking into account only the portion of the taxes which are deposited into the Highway Trust Fund". (3) Paragraphs (4)(D), (5)(B), and (6)(D) of section 9503(c) are each amended by striking "attributable to the Highway Trust Fund financing rate" and inserting "deposited into the Highway Trust Fund". 26 USC 6302 (e) DELAYED DEPOSITS OF HIGHWAY MOTOR FUEL TAX REVE- note. NUES. — Notwithstanding section 6302 of the Internal Revenue Code of 1986, in the case of deposits of taxes imposed by sections 4041 and 4081 (other than subsection (a)(2)(A)(ii)) of the Internal Revenue Code of 1986, the due date for any deposit which would (but for this subsection) be required to be made after July 31, 1998, and before October 1, 1998, shall be October 5, 1998. 26 USC 9503 (f) EFFECTIVE DATE. —The amendments made by this section note. shall apply to taxes received in the Treasury after September 30, 1997.