Page:United States Statutes at Large Volume 118.djvu/521

 118 STAT. 491 PUBLIC LAW 108–202—FEB. 29, 2004 (2) EFFECTIVE DATE.—The amendments made by paragraph (1) shall take effect on January 24, 2004. SEC. 12. 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 ‘‘March 1, 2004’’ and inserting ‘‘May 1, 2004’’, (B) by striking ‘‘or’’ at the end of subparagraph (E), (C) by striking the period at the end of subparagraph (F) and inserting ‘‘, or’’, (D) by inserting after subparagraph (F), the following new subparagraph: ‘‘(G) authorized to be paid out of the Highway Trust Fund under the Surface Transportation Extension Act of 2004.’’, and (E) in the matter after subparagraph (G), as added by this paragraph, by striking ‘‘Surface Transportation Extension Act of 2003’’ and inserting ‘‘Surface Transpor tation Extension Act of 2004’’. (2) MASS TRANSIT ACCOUNT.—Paragraph (3) of section 9503(e) of such Code is amended— (A) in the matter before subparagraph (A), by striking ‘‘March 1, 2004’’ and inserting ‘‘May 1, 2004’’, (B) in subparagraph (C), by striking ‘‘or’’ at the end of such subparagraph, (C) in subparagraph (D), by inserting ‘‘or’’ at the end of such subparagraph, (D) by inserting after subparagraph (D) the following new subparagraph: ‘‘(E) the Surface Transportation Extension Act of 2004,’’, and (E) in the matter after subparagraph (E), as added by this paragraph, by striking ‘‘Surface Transportation Extension Act of 2003’’ and inserting ‘‘Surface Transpor tation Extension Act of 2004’’. (3) EXCEPTION TO LIMITATION ON TRANSFERS.—Subpara graph (B) of section 9503(b)(5) of such Code is amended by striking ‘‘March 1, 2004’’ and inserting ‘‘May 1, 2004’’. (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 2003’’ each place it appears and inserting ‘‘Surface Transpor tation Extension Act of 2004’’. (2) BOAT SAFETY ACCOUNT.—Subsection (c) of section 9504 of such Code is amended— (A) by striking ‘‘March 1, 2004’’ and inserting ‘‘May 1, 2004’’, and (B) by striking ‘‘Surface Transportation Extension Act of 2003’’ and inserting ‘‘Surface Transportation Extension Act of 2004’’. (3) EXCEPTION TO LIMITATION ON TRANSFERS.—Paragraph (2) of section 9504(d) of such Code is amended by striking ‘‘March 1, 2004’’ and inserting ‘‘May 1, 2004’’. 26 USC 9504. 26 USC 9503.

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