Page:United States Statutes at Large Volume 107 Part 1.djvu/554

 107 STAT. 528 PUBLIC LAW 103-66 —AUG. 10, 1993 tion of section 6427(b)(3)), the Highway Trust Fund financing rate is 3 cents per gallon. "(C) CERTAIN BOATS.—In the case of diesel fuel used in a boat described in clause (iv) of section 6421(e)(2)(B), the Highway Trust Fundfinancingrate is zero. "(D) COMPRESSED NATURAL GAS.—In the case of the tax imposed by section 4041(a)(3), the Highway Trust Fund financing rate is zero. "(E) CERTAIN OTHER NONHIGHWAY USES.— In the case of gasoline and special motor fiiels used as described in paragraph (4)(D), (5)(B), or (6)(D) of subsection (c), the Highway Trust Fundfinancingrate is 11.5 cents per gallon; and, in the case of diesel fiiel used as described in subsection (c)(6)(D), the Highway Trust Fund financing rate is 17.5 cents per gallon. "(3) ALCOHOL FUELS. — "(A) IN GENERAL.— If the rate of tax on any fiiel is determined under section 4041(b)(2)(A), 4041(k), or 4081(c), the Highway Trust Fund financing rate is the excess (if any) of the rate so determined over— ''(i) 6.8 cents per gallon afl;er September 30, 1993, and before October 1, 1999, "(ii) 4.3 cents per gallon after September 30, 1999. In the case of a rate of tax determined under section 4081(c), the preceding sentence shall be applied by increasing the rates specified in clauses (i) and (ii) by 0.1 cent. "(B) FUELS USED TO PRODUCE MIXTURES. —In the case of a rate of tax determined under section 4081(c)(2), subparagraph (A) shall be applied by substituting rates which are ^% of the rates otherwise applicable under clauses (i) and (ii) of subparagraph (A). "(C) PARTIALLY EXEMPT METHANOL OR ETHANOL FUEL. — In the case of a rate of tax determined under section 4041(m), the Highway Trust Fund financing rate is the excess (if any) of the rate so determined over— "(i) 5.55 cents per gallon after September 30, 1993, and before October 1, 1995, and "(ii) 4.3 cents per gallon after September 30, 1995. "(4) TERMINATION.—Notwithstanding the preceding provisions of this subsection, the Highway Trust Fund financing rate is zero with respect to taxes received in the Treasury after June 30, 2000." 26 USC 9508. (42) Subsection (b) of section 9508 is amended— (A) by inserting "and diesel fuel" after "gasoline" in psuragraph (2), (B) by striking "diesel fuel and" in paragraph (3), and (C) by striking "4091" in the last sentence, as added by subtitle A, and inserting "4081". (43) The table of subparts for part III of subchapter A of chapter 32 is amended by striking the items relating to subparts A and B and inserting the following new items: 'Subpart A. Gasoline and diesel fuel. 'Subpart B. Aviation fuel." 26 USC 4041 (e) EFFECTIVE DATE.— The amendments made by this section "°*® shall take effect on January 1, 1994.

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