Page:United States Statutes at Large Volume 119.djvu/455

 PUBLIC LAW 109–42—JULY 30, 2005

119 STAT. 437

(C) by striking the period at the end of subparagraph (P) and inserting ‘‘, or’’, (D) by inserting after subparagraph (P) the following new subparagraph: ‘‘(Q) authorized to be paid out of the Highway Trust Fund under the Surface Transportation Extension Act of 2005, Part VI.’’, and (E) in the matter after subparagraph (Q), as added by this paragraph, by striking ‘‘Surface Transportation Extension Act of 2005, Part V’’ and inserting ‘‘Surface Transportation Extension Act of 2005, Part VI’’. (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 31, 2005’’ and inserting ‘‘August 15, 2005’’, (B) in subparagraph (M), by striking ‘‘or’’ at the end of such subparagraph, (C) in subparagraph (N), by inserting ‘‘or’’ at the end of such subparagraph, (D) by inserting after subparagraph (N) the following new subparagraph: ‘‘(O) the Surface Transportation Extension Act of 2005, Part VI,’’, and (E) in the matter after subparagraph (O), as added by this paragraph, by striking ‘‘Surface Transportation Extension Act of 2005, Part V’’ and inserting ‘‘Surface Transportation Extension Act of 2005, Part VI’’. (3) EXCEPTION TO LIMITATION ON TRANSFERS.—Subparagraph (B) of section 9503(b)(6) of such Code is amended by adding at the end the following: ‘‘The preceding sentence shall be applied by substituting ‘August 15, 2005’ for the date therein.’’. (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 adding at the end the following: ‘‘Subparagraphs (A), (B), and (C) shall each be applied by substituting ‘Surface Transportation Extension Act of 2005, Part VI’ for ‘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 31, 2005’’ and inserting ‘‘August 15, 2005’’, and (B) by striking ‘‘Surface Transportation Extension Act of 2005, Part V’’ and inserting ‘‘Surface Transportation Extension Act of 2005, Part VI’’. (3) EXCEPTION TO LIMITATION ON TRANSFERS.—Paragraph (2) of section 9504(d) of such Code is amended by adding at the end the following new sentence: ‘‘The preceding sentence shall be applied by substituting ‘August 15, 2005’ for the date therein.’’. (c) 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 August 14, 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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26 USC 9504.

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