Page:United States Statutes at Large Volume 118.djvu/1193

 118 STAT. 1163 PUBLIC LAW 108–310—SEPT. 30, 2004 for Federal aid highways and highway safety construction pro grams. (g) CALCULATION OF ESTIMATED TRUST FUND CONTRIBUTIONS.— The amendment made by section 13(c) of this Act shall have no effect on the estimates of tax payments attributable to highway users in each State paid into the Highway Trust Fund for purposes of apportioning funds to States in fiscal year 2004 until enactment of a multiyear law reauthorizing surface transportation programs. SEC. 13. EXTENSION OF AUTHORIZATION FOR USE OF TRUST FUNDS FOR OBLIGATIONS UNDER TEA–21. (a) HIGHWAY TRUST FUND.— (1) IN GENERAL.—Paragraph (1) of section 9503(c) of the Internal Revenue Code of 1986 is amended— (A) in the matter before subparagraph (A), by striking ‘‘October 1, 2004’’ and inserting ‘‘June 1, 2005’’; (B) by striking ‘‘or’’ at the end of subparagraph (I); (C) by striking the period at the end of subparagraph (J) and inserting ‘‘, or’’; (D) by inserting after subparagraph (J) the following new subparagraph: ‘‘(K) authorized to be paid out of the Highway Trust Fund under the Surface Transportation Extension Act of 2004, Part V.’’; and (E) in the matter after subparagraph (K), as added by this paragraph, by striking ‘‘Surface Transportation Extension Act of 2004, Part IV’’ and inserting ‘‘Surface Transportation Extension Act of 2004, Part V’’. (2) MASS TRANSIT ACCOUNT.—Paragraph (3) of section 9503(e) of such Code is amended— (A) in the matter before subparagraph (A), by striking ‘‘October 1, 2004’’ and inserting ‘‘June 1, 2005’’; (B) in subparagraph (G), by striking ‘‘or’’ at the end of such subparagraph; (C) in subparagraph (H), by inserting ‘‘or’’ at the end of such subparagraph; (D) by inserting after subparagraph (H) the following new subparagraph: ‘‘(I) the Surface Transportation Extension Act of 2004, Part V,’’; and (E) in the matter after subparagraph (I), as added by this paragraph, by striking ‘‘Surface Transportation Extension Act of 2004, Part IV’’ and inserting ‘‘Surface Transportation Extension Act of 2004, Part V’’. (3) EXCEPTION TO LIMITATION ON TRANSFERS.—Subpara graph (B) of section 9503(b)(5) of such Code is amended by striking ‘‘October 1, 2004’’ and inserting ‘‘June 1, 2005’’. (4) CONFORMING AMENDMENT.—Subsection (a) of section 10 of the Surface Transportation Extension Act of 2004, Part IV is amended by striking paragraph (4). (b) AQUATIC RESOURCES TRUST FUND.— (1) SPORT FISH RESTORATION ACCOUNT.—Paragraph (2) of section 9504(b) of the Internal Revenue Code of 1986 is amended by striking ‘‘Surface Transportation Extension Act of 2004, Part IV’’ each place it appears and inserting ‘‘Surface Transportation Extension Act of 2004, Part V’’. 26 USC 9504. 26 USC 9503 note. 26 USC 9503. 26 USC 9503 note.

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