PUBLIC LAW 101-508 —NOV. 5, 1990 104 STAT. 1388-425 (3) INCREASE IN TAX ON SPECIAL MOTOR FUELS.— Paragraph (2) of section 4041(a) is amended by striking "of 9 cents a gallon" and by inserting at the end thereof the following new sentence: "The rate of the tax imposed by this paragraph shall be the sum of the Highway Trust Fund financing rate and the deficit reduction rate in effect under section 4081 at the time of such sale or use." (4) DEFICIT REDUCTION TAX TO APPLY TO FUEL USED IN TRAINS. — (A) Paragraph (2) of section 4093(c) is amended by redesignating subparagraph (B) as subparagraph (C) and by inserting after subparagraph (A) the following new subparagraph: "(B) DEFICIT REDUCTION TAX ON FUEL USED IN TRAINS.—In the case of fuel sold for use in a diesel-powered train, paragraph (1) also shall not apply to so much of the tax imposed by section 4091 as is attributable to the diesel fuel deficit reduction rate imposed by such section." (B)(i) Subsection (1) of section 6427 is amended by adding at the end thereof the following new paragraph: "(4) No REFUND OF DEFICIT REDUCTION TAX ON FUEL USED IN TRAINS. —In the case of fuel used in a diesel-powered train, paragraph (1) also shall not apply to so much of the tax imposed by section 4091 as is attributable to the diesel fuel deficit reduction rate imposed by such section." (ii) Paragraph (1) of section 6427(1) is amended by striking "paragraph (3)" and inserting "paragraphs (3) and (4)'. (5) INCREASES IN TAXES NOT TO APPLY TO CERTAIN BUSES.— Subparagraph (A) of section 6427(b)(2) is amended by striking "shall not exceed 12 cents" and inserting "shall be 3.1 cents per gallon less than the aggregate rate at which tax was imposed on such fuel by section 4041(a) or 4091, as the case may be". (6) CONFORMING AMENDMENTS. — (A) Paragraph (1) of section 4091(c) is amended— (i) by striking "9 cents" and inserting "12.1 cents" and by striking "10 cents" and inserting "13.44 cents", and (ii) by striking "shall be 1/9 cent per gallon" and inserting "and the diesel fuel deficit reduction rate shall be 10/9th of the otherwise applicable such rates". (B) Paragraph (2) of section 4091(c) is amended by striking "9 cents" and inserting "12.1 cents". (C)(i) Paragraph (1) of section 4041(a) is amended by striking "of 15 cents a gallon" and by inserting before the last sentence the following new sentence: "The rate of the tax imposed by this paragraph shall be the sum of the Highway Trust Fund financing rate and the diesel fuel deficit reduction rate in effect under section 4091 at the time of such sale or use." (ii) Subsection (a) of section 4041 is amended by striking paragraph (3). (D) Clause (i) of section 4041(b)(2)(A) is amended to read as follows: "(i) the Highway Trust Fund financing rate applicable under subsection (a)(2) shall be 5.4 cents per gallon less than the otherwise applicable rate (6 cents per gallon in the case of a mixture none of the alcohol in which consists of ethanol), and". -194O-91-27:QL3Part2
�
