Page:United States Statutes at Large Volume 107 Part 1.djvu/553

 PUBLIC LAW 103-66 —AUG. 10, 1993 107 STAT. 527 "(B) in the case of fuel used in an aircraft other than in noncommercial aviation (as so defined), zero. "(2) ALCOHOL FUELS.—If the rate of tax on any fuel is determined under section 4091(c), the Airport and Airway Trust Fund financing rate is the excess (if any) of the rate of tax determined under section 4091(c) over 4.4 cents per gallon (^% of 4.4 cents per gallon in the case of a rate of tax determined under section 4091(c)(2)). "(3) TERMINATION.—Notwithstanding the preceding provisions of this subsection, the Airport and Airway Trust Fund financing rate is zero with respect to tax received after December 31 1995." (33) Paragraph (2) of section 9502(b) is amended by striking 26 USC 9502. "(to the extent attributable to the Highway Trust Fund financing rate and the deficit reduction rate) and inserting "(to the extent of 14 cents per gallon)". (34) Paragraph (1) of section 9503(b) is amended— (A) by striking "gasoline)," in subparagraph (E) and inserting gasoline and diesel fuel), and", (B) by striking subparagraph (F), and (C) by redesignating subparagraph (G) as subparagraph (F). (35XA) Subparagraph (B) of section 9503(b)(4) is amended by striking ", 4081, and 4091" and inserting "and 4081" and by striking "rates under such sections" and inserting "rate". (B) Subparagraph (C) of section 9503(b)(4), as amended by subchapter A, is amended by striking "4091" and inserting "4081". (36) Paragraph (5) of section 9503(b) is amended by striking ", (E), and (F)*^and inserting "and (E)". (37) Subparagraph (D) of section 9503(c)(6) is amended by striking ", 4081, and 4091" and inserting "and 4081". (38) Subparagraph (D) of section 9503(c)(4) is amended by striking "rates under such sections" and inserting "rate". (39) subparagraph (B) of section 9503(c)(5) is amended by striking "rate under such section" and inserting "rate". (40) Paragraph (2) of section 9503(e) is amenofed— (A) by striking ", 4081, and 4091" and inserting "and 4081", and (B) by striking ", 4081, or 4091" and inserting "or 4081". (41) Section 9503 is amended by adding at the end thereof the following new subsection: "(f) DEFINITION OF HIGHWAY TRUST FUND FINANCING RATE.— For purposes of this section— "(1) IN GENERAL. —Except as otherwise provided in this subsection, the Highway Trust Fund financing rate is— "(A) in the case of gasoline and special motor fuels, 11.5 cents per gallon (14 cents per gallon after September 30, 1995), and "(B) in the case of diesel fuel, 17.5 cents per gallon (20 cents per gallon after September 30, 1995). "(2) CERTAIN USES. — "(A) TRAINS.— In the case of fuel used in a train, the Highway Trust Fund financing rate is zero. "(B) CERTAIN BUSES.— In the case of diesel fuel used in a use described in section 6427(b)(l) (after the applica-

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