118 STAT. 888 PUBLIC LAW 108–280—JULY 30, 2004 LEGISLATIVE HISTORY—H.R. 4916: CONGRESSIONAL RECORD, Vol. 150 (2004): July 22, considered and passed House and Senate. program carried out by the Federal Motor Carrier Adminis tration) funded from the Highway Trust Fund (other than the Mass Transit Account). (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 by striking ‘‘Surface Transportation Extension Act of 2004, Part III’’ each place it appears and inserting ‘‘Surface Transportation Extension Act of 2004, Part IV’’. (2) BOAT SAFETY ACCOUNT.—Subsection (c) of section 9504 of such Code is amended— (A) by striking ‘‘August 1, 2004’’ and inserting ‘‘October 1, 2004’’, and (B) by striking ‘‘Surface Transportation Extension Act of 2004, Part III’’ and inserting ‘‘Surface Transportation Extension Act of 2004, Part IV’’. (3) EXCEPTION TO LIMITATION ON TRANSFERS.—Paragraph (2) of section 9504(d) of such Code is amended by striking ‘‘August 1, 2004’’ and inserting ‘‘October 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 the Surface Transportation Extension Act of 2003 and ending on September 30, 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 appropria tions 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 (2) with respect to each tax imposed under the sections referred to in section 9503(b)(1) of such Code, the rate of such tax during the 24 month period referred to in section 9503(d)(1)(B) of such Code to be the same as the rate of such tax as in effect on the date of the enactment of the Surface Transportation Extension Act of 2003. Approved July 30, 2004. Effective date. Termination date. 26 USC 9503 note. 26 USC 9504.
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