123STA T . 2 05 0 PUBLIC LA W 111 –68—O CT. 1 , 200 9ofanAct a me n di n gs ection 48103 of tit l e4 9,U nited S tates C ode, o r t h edates p ecified in section 10 6( 3 ) of this j oint resol u tion . ( b ) Section 4 7 104(c) of title 49, United States Code, shall be applied b y substituting ‘ ‘ 2 010 ’ ’ for ‘‘2009’’. (c) N othing in this section shall affect the a v ailability of any balances of contract authority provided under section 48103 of title 49, United States Code, for fiscal year 2009 and any prior fiscal year. S EC . 1 5 6. (a) Sections 4081(d)(2)( B ), 4261(j)(1)(A)(ii), and 4271(d)(1)(A)(ii) of the I nternal R evenue Code of 1986 shall each be applied by substituting the date specified in section 106(3) of this joint resolution for ‘‘September 30, 2009’’. (b) Subsections (d)(1) and (e)(2) of section 9502 of such Code shall each be applied by substituting the date that is 1 day after the date specified in section 106(3) of this joint resolution for ‘‘ O ctober 1, 2009’’. (c) Subparagraph (A) of section 9502(d)(1) of such Code is amended by inserting ‘‘or any joint resolution ma k ing continuing appropriations for the fiscal year 2010’’ before the semicolon at the end. SEC. 157. (a) EXT E NSIO NO F S UR F A CE T RANS P ORTATION P RO -G RA M S. — E x cept as other w ise provided in this section, re q uirements, authorities, conditions, eligibilities, limitations, and other provisions authori z ed under titles I through V I of the Safe, Accountable, F lexible, Efficient Transportation Equity Act
A L egacy for Users (119 Stat. 1144), the SAFETEA – LU Technical Corrections Act of 2008 (122 Stat. 1572), titles I through VI of the Intermodal Surface Transportation Efficiency Act of 1991 (105 Stat. 1914), titles I through V of the Transportation Equity Act for the 21st Century (112 Stat. 107), title 23, United States Code, and chapter 53 of title 49, United States Code, which would otherwise expire on or cease to apply after September 30, 2009, are incorporated by reference and shall continue in effect through the date specified in section 106(3) of this joint resolution. (b) USE OF FUN D S.—Except as otherwise expressly provided in this section, funds made available for obligation under this joint resolution and expended under the authority of this section shall be distributed, administered, limited, and made available for obligation in the same manner and at the same rate as funds authorized to be appropriated for fiscal year 2009 to carry out programs, projects, activities, eligibilities, and requirements under the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (119 Stat. 1144), the SAFETEA–LU Technical Corrections Act of 2008 (122 Stat. 1572), titles I through VI of the Intermodal Surface Transportation Efficiency Act of 1991 (105 Stat. 1914), titles I through V of the Transportation Equity Act for the 21st Century (112 Stat. 107), title 23, United States Code, chapter 53 of title 49, United States Code, including section 5338(f)(1) of title 49, United States Code, chapter 303 of part A of subtitle VI of title 49, United States Code, and part B of subtitle VI of title 49, United States Code. (c) D ISTRI B UTION OF FUNDS UNDER TIT L ESIIIANDVOF SAFETEA–LU.—Funds made available for programs authorized under titles III and V of the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (119 Stat. 1544 and 1779) and continued under this joint resolution shall be distrib- uted to major program areas under those programs in the same 26USC950 2 .Ap p licab ili ty . Applicability.
