Page:United States Statutes at Large Volume 118.djvu/522

 118 STAT. 492 PUBLIC LAW 108–202—FEB. 29, 2004 LEGISLATIVE HISTORY—H.R. 3850: CONGRESSIONAL RECORD, Vol. 150 (2004): Feb. 26, considered and passed House. Feb. 27, considered and passed Senate. (c) EFFECTIVE DATE.—The amendments made by this section shall take effect on the date of the enactment of this Act. (d) TEMPORARY RULE REGARDING ADJUSTMENTS.—During the period beginning on the date of the enactment of the Surface Transportation Extension Act of 2003 and ending on April 30, 2004, for purposes of making any estimate under section 9503(d) of the Internal Revenue Code of 1986 of receipts of the Highway Trust Fund, the Secretary of the Treasury shall treat— (1) each expiring provision of paragraphs (1) through (4) of section 9503(b) of such Code which is related to appropria tions or transfers to such Fund to have been extended through the end of the 24 month period referred to in section 9503(d)(1)(B) of such Code, and (2) with respect to each tax imposed under the sections referred to in section 9503(b)(1) of such Code, the rate of such tax during the 24 month period referred to in section 9503(d)(1)(B) of such Code to be the same as the rate of such tax as in effect on the date of the enactment of the Surface Transportation Extension Act of 2003. Approved February 29, 2004. 26 USC 9503 note.

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