73 S T A T. ]
PUBLIC LAW 8 6 - 3 4 2 - S E P T. 21, 1959
" (b) The Secretary may expend funds from the emergency fund herein authorized for the repair or reconstruction of highways on the Federal-aid highway systems, including the Interstate System, in accordance with the provisions of this diaj^ter. Except as to highways, roads, and trails mentioned in subsection (c) of this section, no funds shall be so expended unless the Secretary has received an application therefor from the State highway department, and unless an emergency has been declared by the Governor of the State and concurred in by the Secretary. "(c) The Secretary may expend funds from the emergency fund herein authorized, either independently or in cooperation with any other branch of the Government, State agency, organization, or person, for the repair or reconstruction of forest highways, forest development roads and trails, park roads and trails, and Indian reservation roads, whether or not such highways, roads, or trails are on any of the Federal-aid highway systems." (b) Subsection (f) of section 120 of title 23, United States Code, is amended to read as follows: "(f) The Federal share payable on account of any repair or reconstruction provided for by funds made available under section 125 of this title shall not exceed 50 per centum of the cost thereof, except that the Federal share payable on account of any repair or reconstruction of forest highways, forest development roads and trails, park roads and trails, and Indian reservation roads may amount to 100 per centum of the cost thereof, whether or not such highways, roads, or trails are on any Federal-aid highway system. Any project agreement for which the final voucher has not been approved by the Secretary on or before the date of this Act may be modified to provide for the Federal share authorized herein." SEC. 108. INCREASE IN AMOUNT AUTHORIZED FOR BRIDGES OVER FEDERAL DAMS. That subsection (d) of section 320 of title 23, United States Code, entitled "Highways", is amended by striking out "$10,000,000" and inserting in lieu thereof "$13,000,000".
613
^^ Stat. 899.
72 Stat. 9is.
TITLE II—INTERNAL REVENUE CODE AND HIGHWAY TRUST FUND AMENDMENTS SEC. 201. TEMPORARY INCREASE IN MOTOR FUEL TAXES, ETC. (a) GASOLINE.—Section 4081 of the Internal Revenue Code of 1954 (relating to imposition of tax on gasoline) is amended by adding at the end thereof the following new subsection: "(c) TEMPORARY INCREASE IN TAX.—On and after October 1, 1959, and before July 1, 1961, the tax imposed by this section shall be 4 cents a gallon." (b) DIESEL F U E L AND SPECIAL MOTOR F U E L S. — (1) IMPOSITION OF TAX.—Section 4041 of such Code (relating
to imposition of tax on diesel fuel and special motor fuels) is amended by adding at the end thereof the following new subsection: " (f) TEMPORARY INCREASES IN TAX.—On and after October 1, 1959, and before July 1, 1961— "(1) if (without regard to this subsection) the tax imposed by subsection (a) or (b) is 3 cents a gallon, the tax imposed by such subsection shall be 4 cents a gallon, and
26^icf*408*i^'
68A Stat. 478. 26 USC 4041.
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