119 STAT. 358 26 USC 9504.
26 USC 9503 note.
PUBLIC LAW 109–20—JULY 1, 2005
(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 2005’’ each place it appears and inserting ‘‘Surface Transportation Extension Act of 2005, Part II’’. (2) BOAT SAFETY ACCOUNT.—Subsection (c) of section 9504 of such Code is amended— (A) by striking ‘‘July 1, 2005’’ and inserting ‘‘July 20, 2005’’, and (B) by striking ‘‘Surface Transportation Extension Act of 2005’’ and inserting ‘‘Surface Transportation Extension Act of 2005, Part II’’. (3) EXCEPTION TO LIMITATION ON TRANSFERS.—Paragraph (2) of section 9504(d) of such Code is amended by striking ‘‘July 1, 2005’’ and inserting ‘‘July 20, 2005’’. (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 July 19, 2005, 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 (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 1, 2005.
LEGISLATIVE HISTORY—H.R. 3104: CONGRESSIONAL RECORD, Vol. 151 (2005): June 30, considered and passed House and Senate.
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