112 STAT. 504 PUBLIC LAW 105-178—JUNE 9, 1998 (1) IN GENERAL.— Section 9503 (relating to Highway Trust Fund) is amended by adding at the end the following new subsection: "(f) DETERMINATION OF TRUST FUND BALANCES AFTER SEPTEM- BER 30, 1998,—For purposes of determining the balances of the Highway Trust Fund and the Mass Transit Account after September 30, 1998— "(1) the opening balance of the Highway Trust Fund (other than the Mass Transit Account) on October 1, 1998, shall be $8,000,000,000, and "(2) no interest accruing after September 30, 1998, on any obligation held by such Fund shall be credited to such Fund. The Secretary shall cancel obligations held by the Highway Trust Fund to reflect the reduction in the balance under this subsection.". 26 USC 9503 (2) EFFECTIVE DATE. —The amendment made by paragraph note. (1) shall take effect on October 1, 1998. (b) REPEAL OF LIMITATION ON EXPENDITURES ADDED BY TAX- PAYER RELIEF ACT OF 1997.— (1) IN GENERAL.— Subsection (c) of section 9503 (relating to expenditures from Highway Trust Fund) is amended by striking paragraph (7). 26 USC 9503 (2) EFFECTIVE DATE. —The amendment made by paragraph "ote- (1) shall take effect as if included in the amendments made by section 901 of the Taxpayer Relief Act of 1997. (c) LIMITATION ON EXPENDITURE AUTHORITY.— Subsection (b) of section 9503 (relating to transfers to Highway Trust Fund) is amended by adding at the end the following new paragraph: "(6) LIMITATION ON TRANSFERS TO HIGHWAY TRUST FUND. — "(A) IN GENERAL.— Except as provided in subparagraph (B), no amount may be appropriated to the Highway Trust Fund on and after the date of any expenditure from the Highway Trust Fund which is not permitted by this section. The determination of whether an expenditure is so permitted shall be made without regard to— "(i) any provision of law which is not contained or referenced in this title or in a revenue Act, and "(ii) whether such provision of law is a subsequently enacted provision or directly or indirectly seeks to waive the application of this paragraph. "(B) EXCEPTION FOR PRIOR OBLIGATIONS. — Subparagraph (A) shall not apply to any expenditure to liquidate any contract entered into (or for any amount otherwise obligated) before October 1, 2003, in accordance with the provisions of this section.". (d) MODIFICATION OF MASS TRANSIT ACCOUNT RULES ON ADJUSTMENTS OF APPORTIONMENTS. —Paragraph (4) of section 9503(e) is amended to read as follows: "(4) LIMITATION.— Rules similar to the rules of subsection (d) shall apply to the Mass Transit Account.". SEC. 9005. PROVISIONS RELATING TO AQUATIC RESOURCES TRUST FUND. (a) INCREASED TRANSFERS.— (1) Subparagraph (D) of section 9503(b)(4), as amended by section 9011, is amended by striking "exceeds 11.5 cents per gallon," and inserting "exceeds—
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