Page:United States Statutes at Large Volume 112 Part 1.djvu/532

 112 STAT. 506 PUBLIC LAW 105-178—JUNE 9, 1998 October 1, 2003, in accordance with the provisions of this section,". 26 USC 9503 (e) EFFECTIVE DATE.— The amendments made by this section ^°^- shall take effect on the date of enactment of this Act. SEC. 9006. REPEAL OF 1.25 CENT TAX RATE ON RAIL DIESEL FUEL. (a) IN GENERAL. —Section 4041(a)(l)(C)(ii) (relating to rate of tax on trains) is amended— (1) in subclause (II), by striking "October 1, 1999" and inserting "November 1, 1998", and (2) in subclause (III), by striking "September 30, 1999" and inserting "October 31, 1998". (b) CONFORMING AMENDMENTS.— (1) Section 6421(f)(3)(B) is amended— (A) in clause (ii), by striking "October 1, 1999" and inserting "November 1, 1998", and (B) in clause (iii), by striking "September 30, 1999" and inserting "October 31, 1998". (2) Section 6427(1)(3)(B) is amended— (A) in clause (ii), by striking "October 1, 1999" and inserting "November 1, 1998", and (B) in clause (iii), by striking "September 30, 1999" and inserting "October 31, 1998". SEC. 9007. ADDITIONAL QUALIFIED EXPENSES AVAILABLE TO NON- AMTRAK STATES. (a) IN GENERAL.—Section 977(e)(1)(B) of the Taxpayer Relief 26 USC 172 note. Act of 1997 (defining qualified expenses) is amended— (1) by striking "and" at the end of clause (iii), and (2) by striking clause (iv) and inserting the following: "(iv) capital expenditures related to State-owned rail operations in the State, "(v) any project that is eligible to receive funding under section 5309, 5310, or 5311 of title 49, United States Code, "(vi) any project that is eligible to receive funding under section 103, 130, 133, 144, 149, or 152 of title 23, United States Code, "(vii) the upgrading and maintenance of intercity primary and rural air service facilities, and the purchase of intercity air service between primary and rural airports and regional hubs, "(viii) the provision of passenger ferryboat service within the State, "(ix) the provision of harbor improvements within the State, and "(x) the payment of interest and principal on obligations incurred for such acquisition, upgrading, maintenance, purchase, expenditures, provision, and projects.". 26 USC 172 note. (b) EFFECTIVE DATE. —The amendments made by this section shall take effect as if included in the enactment of section 977 of the Taxpayer Rehef Act of 1997. SEC. 9008. DELAY IN EFFECTIVE DATE OF NEW REQUIREMENT FOR APPROVED DIESEL OR KEROSENE TERMINALS. Subsection (f) of section 1032 of the Taxpayer Relief Act of 26 USC 4041 1997 is amended to read as follows: note.

�