Page:United States Statutes at Large Volume 112 Part 1.djvu/527

 PUBLIC LAW 105-178-^JUNE 9, 1998 112 STAT. 501 (A) EXTENSION OF EXPENDITURE AUTHORITY. — Paragraph (3) of section 9503(e) is amended by striking "1998" and inserting "2003". (B) EXPANSION OF PURPOSES.— Paragraph (3) of section 9503(e) is amended— (i) by striking "or" at the end of subparagraph (A), (ii) by adding "or" at the end of subparagraph (B), and (iii) by striking all that follows subparagraph (B) and inserting: "(C) the Transportation Equity Act for the 21st Century, as such section and Acts are in effect on the date of enactment of the Transportation Equity Act for the 21st Century.", (e) TECHNICAL CORRECTION RELATING TO TRANSFERS TO MASS TRANSIT ACCOUNT.— (1) IN GENERAL.— Section 9503(e)(2) is amended by striking the last sentence and inserting the following: "For purposes of the preceding sentence, the term 'mass transit portion' means, for any fuel with respect to which tax was imposed under section 4041 or 4081 and otherwise deposited into the Highway Trust Fund, the amount determined at the rate of— "(A) except as otherwise provided in this sentence, 2.86 cents per gallon, "(B) 1.43 cents per gallon in the case of any partially exempt methanol or ethanol fuel (as defined in section 404 Km)) none of the alcohol in which consists of ethanol, "(C) 1.86 cents per gallon in the case of liquefied natural gas, "(D) 2.13 cents per gallon in the case of liquefied petroleum gas, and "(E) 9.71 cents per MCF (determined at standard temperature and pressure) in the case of compressed natural gas.". (2) EFFECTIVE DATE.— The amendment made by paragraph 26 USC 9503 (1) shall take effect as if included in the amendment made "ote. by section 901(b) of the Taxpayer Relief Act of 1997. (0 CLERICAL AMENDMENTS.— (1) Paragraph (1) of section 9503(b) is amended by striking subparagraph (C), by striking "and tread rubber" in subparagraph (D), and by redesignating subparagraphs (D), (E), and (F) as subparagraphs (C), (D), and (E), respectively. (2) Clause (i) of section 9503(c)(2)(A) is amended by adding "and" at the end of subclause (II), by striking subclause (III), and by redesignating subclause (IV) as subclause (III). (3) Clause (ii) of section 9503(c)(2)(A) is amended by striking "gasoline, special fuels, and lubricating oil" each place it appears and inserting "fuel". SEC. 9003. EXTENSION AND MODIFICATION OF TAX BENEFITS FOR ALCOHOL FUELS. (a) EXTENSION OF TAX BENEFITS. — (1) EXTENSION.— The following provisions are each amended by striking "2000" each place it appears and inserting "2007": (A) Section 4041(b)(2)(C) (relating to termination of reduction in tax for qualified methanol and ethanol fuel).

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