PUBLIC LAW 108–88—SEPT. 30, 2003
117 STAT. 1129
(3) EXCEPTION TO LIMITATION ON TRANSFERS.—Subparagraph (B) of section 9503(b)(5) of such Code is amended by striking ‘‘October 1, 2003’’ and inserting ‘‘March 1, 2004’’. (b) AQUATIC RESOURCES TRUST FUND.— (1) SPORT FISH RESTORATION ACCOUNT.—Paragraph (2) of section 9504(b) of the Internal Revenue Code of 1986 is amended— (A) in subparagraph (A), by striking ‘‘Wildlife and Sport Fish Restoration Programs Improvement Act of 2000’’ and inserting ‘‘Surface Transportation Extension Act of 2003’’, and (B) in subparagraphs (B) and (C), by striking ‘‘TEA 21 Restoration Act’’ in each such subparagraph and inserting ‘‘Surface Transportation Extension Act of 2003’’. (2) BOAT SAFETY ACCOUNT.—Subsection (c) of section 9504 of such Code is amended— (A) by striking ‘‘October 1, 2003’’ and inserting ‘‘March 1, 2004’’, and (B) by striking ‘‘TEA 21 Restoration Act’’ and inserting ‘‘Surface Transportation Extension Act of 2003’’. (3) EXCEPTION TO LIMITATION ON TRANSFERS.—Paragraph (2) of section 9504(d) of such Code is amended by striking ‘‘October 1, 2003’’ and inserting ‘‘March 1, 2004’’. (c) EFFECTIVE DATE.—The amendments made by this section shall take effect on the date of the enactment of this Act. (d) TEMPORARY RULE REGARDING ADJUSTMENTS.—During the period beginning on the date of the enactment of this Act and ending on February 29, 2004, for purposes of making any estimate under section 9503(d) of the Internal Revenue Code of 1986 of receipts of the Highway Trust Fund, the Secretary of the Treasury shall treat— (1) each expiring provision of paragraphs (1) through (4) of section 9503(b) of such Code which is related to appropriations or transfers to such Fund to have been extended through the end of the 24-month period referred to in section 9503(d)(1)(B) of such Code, and
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26 USC 9503.
26 USC 9504.
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