Page:United States Statutes at Large Volume 112 Part 1.djvu/531

 PUBLIC LAW 105-178-JUNE 9, 1998 112 STAT. 505 "(i) 11.5 cents per gallon with respect to taxes imposed before October 1, 2001, "(ii) 13 cents per gallon with respect to taxes imposed after September 30, 2001, and before October 1, 2003, and "(iii) 13.5 cents per gallon with respect to taxes imposed after September 30, 2003, and before October 1, 2005,". (2) Clause (ii) of section 9503(c)(4)(A) is amended by adding at the end the following new flush sentence: "In making the determination under subclause (II) for any fiscal year, the Secretary shall not take into account any amount appropriated from the Boat Safety Account in any preceding fiscal year but not distributed.". (b) EXPANSION OF EXPENDITURE AUTHORITY FROM BOAT SAFETY ACCOUNT.—Section 9504(b)(2) (relating to expenditures from Sport Fish Restoration Account) is amended— (1) in subparagraph (A) by striking "October 1, 1988), and" and inserting "the date of the enactment of the Transportation Equity Act for the 21st Century),", (2) in subparagraph (B) by striking "November 29, 1990" and inserting "the date of the enactment of the Transportation Equity Act for the 21st Century", and (3) by redesignating subparagraph (B) as subparagraph (C) and by inserting after subparagraph (A) the following new subparagraph: "(B) to carry out the purposes of section 7404(d) of the Transportation Equity Act for the 21st Century (as in effect on the date of the enactment of such Act), and". (c) EXTENSION AND EXPANSION OF EXPENDITURE AUTHORITY FROM BOAT SAFETY ACCOUNT.— Section 9504(c) (relating to expenditures from Boat Safety Account) is amended— (1) by striking "1998" and inserting "2003", and (2) by striking "October 1, 1988" and inserting "the date of enactment of the Transportation Equity Act for the 21st Century". (d) LIMITATION ON EXPENDITURE AUTHORITY.— Section 9504 (relating to Aquatic Resources Trust Fund) is amended by redesignating subsection (d) as subsection (e) and by inserting sifter subsection (c) the following: " (d) LIMITATION ON TRANSFERS TO AQUATIC RESOURCES TRUST FUND.— "(1) IN GENERAL. —Except as provided in paragraph (2), no amount may be appropriated or paid to any Account in the Aquatic Resources Trust Fund on and after the date of any expenditure from any such Account which is not permitted by this section. The determination of whether an expenditure is so permitted shall be made without regard to— "(A) any provision of law which is not contained or referenced in this title or in a revenue Act, and "(B) whether such provision of law is a subsequently enacted provision or directly or indirectly seeks to waive the application of this subsection. " (2) EXCEPTION FOR PRIOR OBLIGATIONS.— Paragraph (1) shall not apply to any expenditure to liquidate any contract entered into (or for any amount otherwise obligated) before

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