Page:United States Statutes at Large Volume 119.djvu/409

 PUBLIC LAW 109–35—JULY 20, 2005

119 STAT. 391

(E) in the matter after subparagraph (L), as added by this paragraph, by striking ‘‘Surface Transportation Extension Act of 2005, Part II’’ and inserting ‘‘Surface Transportation Extension Act of 2005, Part III’’. (3) EXCEPTION TO LIMITATION ON TRANSFERS.—Subparagraph (B) of section 9503(b)(6) of such Code is amended by striking ‘‘July 20, 2005’’ and inserting ‘‘July 22, 2005’’. (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 2005, Part II’’ each place it appears and inserting ‘‘Surface Transportation Extension Act of 2005, Part III’’. (2) BOAT SAFETY ACCOUNT.—Subsection (c) of section 9504 of such Code is amended— (A) by striking ‘‘July 20, 2005’’ and inserting ‘‘July 22, 2005’’; and (B) by striking ‘‘Surface Transportation Extension Act of 2005, Part II’’ and inserting ‘‘Surface Transportation Extension Act of 2005, Part III’’. (3) EXCEPTION TO LIMITATION ON TRANSFERS.—Paragraph (2) of section 9504(d) of such Code is amended by striking ‘‘July 20, 2005’’ and inserting ‘‘July 22, 2005’’. (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 July 21, 2005, 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 appropriations 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

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26 USC 9504.

26 USC 9503 note.

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