Page:United States Statutes at Large Volume 118.djvu/740

 118 STAT. 710 PUBLIC LAW 108–263—JUNE 30, 2004 SEC. 10. 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 ‘‘July 1, 2004’’ and inserting ‘‘August 1, 2004’’, (B) by striking ‘‘or’’ at the end of subparagraph (G), (C) by striking the period at the end of subparagraph (H) and inserting ‘‘, or’’, (D) by inserting after subparagraph (H), the following new subparagraph: ‘‘(I) authorized to be paid out of the Highway Trust Fund under the Surface Transportation Extension Act of 2004, Part III.’’, and (E) in the matter after subparagraph (I), as added by this paragraph, by striking ‘‘Surface Transportation Extension Act of 2004, Part II’’ and inserting ‘‘Surface Transportation Extension Act of 2004, Part III’’. (2) MASS TRANSIT ACCOUNT.—Paragraph (3) of section 9503(e) of such Code is amended— (A) in the matter before subparagraph (A), by striking ‘‘July 1, 2004’’ and inserting ‘‘August 1, 2004’’, (B) in subparagraph (E), by striking ‘‘or’’ at the end of such subparagraph, (C) in subparagraph (F), by inserting ‘‘, or’’ at the end of such subparagraph, (D) by inserting after subparagraph (F) the following new subparagraph: ‘‘(G) the Surface Transportation Extension Act of 2004, Part III,’’, and (E) in the matter after subparagraph (G), as added by this paragraph, by striking ‘‘Surface Transportation Extension Act of 2004, Part II’’ and inserting ‘‘Surface Transportation Extension Act of 2004, Part III’’. (3) EXCEPTION TO LIMITATION ON TRANSFERS.—Subpara graph (B) of section 9503(b)(5) of such Code is amended by striking ‘‘July 1, 2004’’ and inserting ‘‘August 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 2004, Part II’’ each place it appears and inserting ‘‘Surface Transportation Extension Act of 2004, Part III’’. (2) BOAT SAFETY ACCOUNT.—Subsection (c) of section 9504 of such Code is amended— (A) by striking ‘‘July 1, 2004’’ and inserting ‘‘August 1, 2004’’, and (B) by striking ‘‘Surface Transportation Extension Act of 2004, Part II’’ and inserting ‘‘Surface Transportation Extension Act of 2004, Part III’’. (3) EXCEPTION TO LIMITATION ON TRANSFERS.—Paragraph (2) of section 9504(d) of such Code is amended by striking ‘‘July 1, 2004’’ and inserting ‘‘August 1, 2004’’. (c) EFFECTIVE DATE.—The amendments made by this section shall take effect on the date of the enactment of this Act. 23 USC 9503 note. 26 USC 9504. 26 USC 9503.

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