Public Law 112-5/Title IV

TITLE IV — EXTENSION OF EXPENDITURE AUTHORITY

Sec. 401. Extension of expenditure authority.

(a) Highway Trust Fund.—

Section 9503 of the Internal Revenue Code of 1986 is amended

(1) by striking 'March 5, 2011' in subsections (b)(6)(B) and (c)(1) and inserting 'October 1, 2011';

(2) by striking 'the Surface Transportation Extension Act of 2010, Part II' in subsections (c)(1) and (e)(3) and inserting 'the Surface Transportation Extension Act of 2011'; and

(3) by striking 'March 5, 2011' in subsection (e)(3) and inserting 'October 1, 2011'.

(b) Sport Fish Restoration and Boating Trust Fund.—

Section 9504 of the Internal Revenue Code of 1986 is amended—

(1) by striking 'Surface Transportation Extension Act of 2010, Part II' each place it appears in subsection (b)(2) and inserting 'Surface Transportation Extension Act of 2011'; and

(2) by striking 'March 5, 2011' in subsection (d)(2) and inserting 'October 1, 2011'.

(c) Effective Date.—

The amendments made by this section shall take effect on March 4, 2011.