Page:United States Statutes at Large Volume 119.djvu/440

 119 STAT. 422

26 USC 9504.

26 USC 9503 note.

VerDate 14-DEC-2004

08:19 Oct 26, 2006

PUBLIC LAW 109–40—JULY 28, 2005

(B) by striking ‘‘or’’ at the end of subparagraph (N); (C) by striking the period at the end of subparagraph (O) and inserting ‘‘, or’’; (D) by inserting after subparagraph (O) the following new subparagraph: ‘‘(P) authorized to be paid out of the Highway Trust Fund under the Surface Transportation Extension Act of 2005, Part V.’’; and (E) in the matter after subparagraph (P), as added by this paragraph, by striking ‘‘Surface Transportation Extension Act of 2005, Part IV’’ and inserting ‘‘Surface Transportation Extension Act of 2005, 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 ‘‘July 28, 2005’’ and inserting ‘‘July 31, 2005’’; (B) in subparagraph (L), by striking ‘‘or’’ at the end of such subparagraph; (C) in subparagraph (M), by inserting ‘‘or’’ at the end of such subparagraph; (D) by inserting after subparagraph (M) the following new subparagraph: ‘‘(N) the Surface Transportation Extension Act of 2005, Part V,’’; and (E) in the matter after subparagraph (N), as added by this paragraph, by striking ‘‘Surface Transportation Extension Act of 2005, Part IV’’ and inserting ‘‘Surface Transportation Extension Act of 2005, Part V’’. (3) EXCEPTION TO LIMITATION ON TRANSFERS.—Subparagraph (B) of section 9503(b)(6) of such Code is amended by striking ‘‘July 28, 2005’’ and inserting ‘‘July 31, 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 IV’’ each place it appears and inserting ‘‘Surface Transportation Extension Act of 2005, Part V’’. (2) BOAT SAFETY ACCOUNT.—Subsection (c) of section 9504 of such Code is amended— (A) by striking ‘‘July 28, 2005’’ and inserting ‘‘July 31, 2005’’; and (B) by striking ‘‘Surface Transportation Extension Act of 2005, Part IV’’ and inserting ‘‘Surface Transportation Extension Act of 2005, Part V’’. (3) EXCEPTION TO LIMITATION ON TRANSFERS.—Paragraph (2) of section 9504(d) of such Code is amended by striking ‘‘July 28, 2005’’ and inserting ‘‘July 31, 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 30, 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—

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