26 U.S.C. § 9503: Highway Trust Fund

Cases: Delek US Holdings, Inc. v. United States, 32 F.4th 495 (6th Cir. 2022)

(a) Creation of Trust Fund There is established in the Treasury of the United States a trust fund to be known as the “Highway Trust Fund”, consisting of such amounts as may be appropriated or credited to the Highway Trust Fund as provided in this section or section 9602(b).

(b) Transfer to Highway Trust Fund of amounts equivalent to certain taxes and penalties

Amended 1987, 2004

2004 Pub. L. 108-357 Pub. L. 108–357, § 868(b)(1), inserted “and penalties” after “taxes” in heading.
1987 Pub. L. 100-17 Pub. L. 100–17, § 503(a), substituted “1993” for “1988” wherever appearing, and substituted “1994” for “1989” in par. (2).

Cited by 2

(1) Certain taxes There are hereby appropriated to the Highway Trust Fund amounts equivalent to the taxes received in the Treasury before October 1, 2028, under the following provisions—

Amended 1987, 1990, 1991, 1993, 1998, 2004, 2005, 2011, 2012, 2014, 2015, 2021

2021 Pub. L. 117-58 Pub. L. 117–58, § 80102(e)(1)(A)(i), substituted “October 1, 2028” for “October 1, 2022” in introductory provisions.
2015 Pub. L. 114-94 Pub. L. 114–94, § 31102(e)(1)(A)(i), substituted “October 1, 2022” for “October 1, 2016” in introductory provisions.
2014 Pub. L. 113-295 Pub. L. 113–295 inserted “and taxes received under section 4081 shall be determined without regard to tax receipts attributable to the rate specified in section 4081(a)(2)(C)” before period at end of concluding provisions.
2012 Pub. L. 112-141 Pub. L. 112–141, § 40102(e)(1)(A)(i), substituted “October 1, 2016” for “July 1, 2012” in introductory provisions.
2012 Pub. L. 112-140 Pub. L. 112–140, §§ 1(c), 402(d)(1)(A)(i), temporarily substituted “July 7, 2012” for “July 1, 2012” in introductory provisions. See Effective and Termination Dates of 2012 Amendment note below.
2012 Pub. L. 112-102 Pub. L. 112–102, § 402(e)(1)(A)(i), substituted “July 1, 2012” for “April 1, 2012” in introductory provisions.
2011 Pub. L. 112-30 Pub. L. 112–30, § 142(e)(1)(A)(i), substituted “April 1, 2012” for “October 1, 2011” in introductory provisions.
2005 Pub. L. 109-59 Pub. L. 109–59, § 11101(c)(1)(A), substituted “2011” for “2005” in introductory provisions.
2004 Pub. L. 108-357 Pub. L. 108–357, § 868(b)(2), substituted “Certain taxes” for “In general” in heading.
2004 Pub. L. 108-357 Pub. L. 108–357, § 301(c)(11), inserted concluding provisions.
1998 Pub. L. 105-178 Pub. L. 105–178, § 9002(c)(1)(A), substituted “2005” for “1999” in introductory provisions.
1998 Pub. L. 105-178 Pub. L. 105–178, § 9002(f)(1), struck out “and tread rubber” after “tires” in subpar. (D), redesignated subpars. (D) to (F) as (C) to (E), respectively, and struck out former subpar. (C) which read as follows: “section 4061 (relating to tax on trucks and truck parts),”.
1993 Pub. L. 103-66 Pub. L. 103–66, § 13242(d)(34)(B), (C), redesignated subpar. (G) as (F) and struck out former subpar. (F) which read as follows: “section 4091 (relating to tax on diesel fuel), and”.
1991 Pub. L. 102-240 Pub. L. 102–240, § 8002(d)(1), substituted “1999” for “1995” and “2000” for “1996” wherever appearing.
1990 Pub. L. 101-508 Pub. L. 101–508, § 11211(g)(1), substituted “1995” for “1993” and “1996” for “1994” wherever appearing.
1987 Pub. L. 100-203 Pub. L. 100–203, § 10502(d)(13), added subpar. (F) and struck out former subpar. (F) which read as follows: “section 4091 (relating to tax on lubricating oil), and”.

Cited by 4

(A) section 4041 (relating to taxes on diesel fuels and special motor fuels),

(B) section 4051 (relating to retail tax on heavy trucks and trailers),

Amended 1998

1998 Pub. L. 105-178 Pub. L. 105–178, § 9002(f)(1), struck out “and tread rubber” after “tires” in subpar. (D), redesignated subpars. (D) to (F) as (C) to (E), respectively, and struck out former subpar. (C) which read as follows: “section 4061 (relating to tax on trucks and truck parts),”.

(D) section 4081 (relating to tax on gasoline, diesel fuel, and kerosene), and

Amended 1998

1998 Pub. L. 105-178 Pub. L. 105–178, § 9002(f)(1), struck out “and tread rubber” after “tires” in subpar. (D), redesignated subpars. (D) to (F) as (C) to (E), respectively, and struck out former subpar. (C) which read as follows: “section 4061 (relating to tax on trucks and truck parts),”.

(E) section 4481 (relating to tax on use of certain vehicles).

Amended 1993, 1997, 1998

1998 Pub. L. 105-178 Pub. L. 105–178, § 9002(f)(1), struck out “and tread rubber” after “tires” in subpar. (D), redesignated subpars. (D) to (F) as (C) to (E), respectively, and struck out former subpar. (C) which read as follows: “section 4061 (relating to tax on trucks and truck parts),”.
1997 Pub. L. 105-34 Pub. L. 105–34, § 1032(e)(13), substituted “, diesel fuel, and kerosene” for “and diesel fuel”.
1993 Pub. L. 103-66 Pub. L. 103–66, § 13242(d)(34)(A), substituted “gasoline and diesel fuel), and” for “gasoline),”.

For purposes of this paragraph, taxes received under sections 4041 and 4081 shall be determined without reduction for credits under section 6426 and taxes received under section 4081 shall be determined without regard to tax receipts attributable to the rate specified in section 4081(a)(2)(C).

(2) Liabilities incurred before October 1, 2028 There are hereby appropriated to the Highway Trust Fund amounts equivalent to the taxes which are received in the Treasury after September 30, 2028, and before July 1, 2029, and which are attributable to liability for tax incurred before October 1, 2028, under the provisions described in paragraph (1).

Amended 1990, 1991, 1998, 2005, 2011, 2012, 2015, 2021

2021 Pub. L. 117-58 Pub. L. 117–58, § 80102(e)(1)(A), in heading, substituted “October 1, 2028” for “October 1, 2022”, and, in text, substituted “October 1, 2028” for “October 1, 2022”, “September 30, 2028” for “September 30, 2022”, and “July 1, 2029” for “July 1, 2023”.
2015 Pub. L. 114-94 Pub. L. 114–94, § 31102(e)(1)(A), substituted “October 1, 2022” for “October 1, 2016” in heading and “September 30, 2022” for “September 30, 2016”, “July 1, 2023” for “July 1, 2017”, and “October 1, 2022” for “October 1, 2016” in text.
2012 Pub. L. 112-141 Pub. L. 112–141, § 40102(e)(1)(A), in heading, substituted “October 1, 2016” for “July 1, 2012” and, in text, substituted “September 30, 2016” for “June 30, 2012”, “July 1, 2017” for “April 1, 2013”, and “October 1, 2016” for “July 1, 2012”.
2012 Pub. L. 112-140 Pub. L. 112–140, §§ 1(c), 402(d)(1)(A), in heading, temporarily substituted “July 7, 2012” for “July 1, 2012” and, in text, temporarily substituted “July 6, 2012” for “June 30, 2012”, “April 7, 2013” for “April 1, 2013”, and “July 7, 2012” for “July 1, 2012”. See Effective and Termination Dates of 2012 Amendment note below.
2012 Pub. L. 112-102 Pub. L. 112–102, § 402(e)(1)(A), in heading, substituted “July 1, 2012” for “April 1, 2012” and, in text, substituted “June 30, 2012” for “March 31, 2012”, “April 1, 2013” for “January 1, 2013”, and “July 1, 2012” for “April 1, 2012”.
2011 Pub. L. 112-30 Pub. L. 112–30, § 142(e)(1)(A), in heading, substituted “April 1, 2012” for “October 1, 2011” and, in text, substituted “March 31, 2012” for “September 30, 2011”, “January 1, 2013” for “July 1, 2012”, and “April 1, 2012” for “October 1, 2011”.
2005 Pub. L. 109-59 Pub. L. 109–59, § 11101(c)(1), substituted “2012” for “2006” and “2011” for “2005” wherever appearing.
1998 Pub. L. 105-178 Pub. L. 105–178, § 9002(c)(1), substituted “2005” for “1999” wherever appearing in heading and text and substituted “2006” for “2000” in text.
1991 Pub. L. 102-240 Pub. L. 102–240, § 8002(d)(1), substituted “1999” for “1995” and “2000” for “1996” wherever appearing.
1990 Pub. L. 101-508 Pub. L. 101–508, § 11211(g)(1), substituted “1995” for “1993” and “1996” for “1994” wherever appearing.

Cited by 1

[(3) Repealed. Pub. L. 109–59, title XI, § 11161(c)(2)(C), Aug. 10, 2005, 119 Stat. 1972]

Amended 2005

2005 Pub. L. 109-59 Pub. L. 109–59, § 11161(c)(2)(C), struck out heading and text of par. (3). Text read as follows: “The amounts described in paragraphs (1) and (2) with respect to any period shall (before the application of this subsection) be reduced by appropriate amounts to reflect any amounts transferred to the Airport and Airway Trust Fund under section 9502(b) with respect to such period.”

(4) Certain taxes not transferred to Highway Trust Fund For purposes of paragraphs (1) and (2), there shall not be taken into account the taxes imposed by—

Amended 1986, 1987, 1993, 1997, 1998, 2004

2004 Pub. L. 108-357 Pub. L. 108–357, § 301(c)(12)(C), struck out subpars. (E) and (F) which read as follows:
2004 “(E) in the case of fuels described in section 4041(b)(2)(A), 4041(k), or 4081(c), section 4041 or 4081 before October 1, 2003, and for the period beginning after September 30, 2004, and before October 1, 2005, with respect to a rate equal to 2.5 cents per gallon, or
2004 “(F) in the case of fuels described in section 4081(c)(2), such section before October 1, 2003, and for the period beginning after September 30, 2004, and before October 1, 2005, with respect to a rate equal to 2.8 cents per gallon.”
2004 Pub. L. 108-310 Pub. L. 108–310, § 13(c), which directed the amendment of section 9503(b)(4) by inserting “before October 1, 2003, and for the period beginning after September 30, 2004, and” before “before October 1, 2005” in subpars. (E) and (F), was executed to this section, which is section 9503(b)(4) of the Internal Revenue Code of 1986, to reflect the probable intent of Congress.
1998 Pub. L. 105-178 Pub. L. 105–178, § 9002(c)(1)(A), substituted “2005” for “1999”.
1997 Pub. L. 105-34 Pub. L. 105–34, § 901(a), amended heading and text of par. (4) generally. Prior to amendment, text read as follows: “For purposes of paragraphs (1) and (2)—
“(A) there shall not be taken into account the taxes imposed by section 4041(d), and
“(B) there shall be taken into account the taxes imposed by sections 4041 and 4081 only to the extent attributable to the Highway Trust Fund financing rate.”
1993 Pub. L. 103-66 Pub. L. 103–66, § 13242(d)(35)(B), which directed amendment of subsec. (b)(4)(C) by substituting “4081” for “4091”, could not be executed because subsec. (b)(4) does not contain a subpar. (C).
1987 Pub. L. 100-203 Pub. L. 100–203, § 10502(d)(14), amended par. (4) generally. Prior to amendment, par. (4) read as follows: “For purposes of paragraphs (1) and (2), there shall not be taken into account the taxes imposed by section 4041(d) and so much of the taxes imposed by section 4081 as is attributable to the Leaking Underground Storage Tank Trust Fund financing rate.”
1986 Pub. L. 99-499 Pub. L. 99–499, § 521(b)(1)(A), added par. (4).

(A) section 4041(d),

Amended 1989

1989 Pub. L. 101-239 Pub. L. 101–239 substituted “by section 4041(d)” for “by sections 4041(d)”.

(B) section 4081 to the extent attributable to the rate specified in section 4081(a)(2)(B),

Amended 1990, 1993

1993 Pub. L. 103-66 Pub. L. 103–66, § 13242(b)(35)(A), substituted “and 4081” for “, 4081, and 4091” and “rate” for “rates under such sections”.
1990 Pub. L. 101-508 Pub. L. 101–508, § 11211(a)(5)(D), inserted reference to section 4041.

Amended 2004

2004 Pub. L. 108-357 Pub. L. 108–357, § 301(c)(12)(A), inserted “or” at end.

(D) in the case of gasoline and special motor fuels used as described in paragraph (3)(D) or (4)(B) of subsection (c), section 4041 or 4081 with respect to so much of the rate of tax as exceeds—

Amended 1998, 2010

2010 Pub. L. 111-147 Pub. L. 111–147, § 444(b)(2), substituted “paragraph (3)(D) or (4)(B)” for “paragraph (4)(D) or (5)(B)” in introductory provisions.
1998 Pub. L. 105-178 Pub. L. 105–178, § 9005(a)(1), substituted “exceeds—
“(i) 11.5 cents per gallon with respect to taxes imposed before October 1, 2001,
“(ii) 13 cents per gallon with respect to taxes imposed after September 30, 2001, and before October 1, 2003, and
“(iii) 13.5 cents per gallon with respect to taxes imposed after September 30, 2003, and before October 1, 2005,” for “exceeds 11.5 cents per gallon,”.
1998 Pub. L. 105-178 Pub. L. 105–178, § 9011(b)(2), amended subpar. (D) generally. Prior to amendment, subpar. (D) read as follows: “in the case of fuels used as described in paragraph (4)(D), (5)(B), or (6)(D) of subsection (c), section 4041 or 4081—
“(i) with respect to so much of the rate of tax on gasoline or special motor fuels as exceeds 11.5 cents per gallon, and
“(ii) with respect to so much of the rate of tax on diesel fuel or kerosene as exceeds 17.5 cents per gallon,”.

(i) 11.5 cents per gallon with respect to taxes imposed before October 1, 2001,

(ii) 13 cents per gallon with respect to taxes imposed after September 30, 2001, and before October 1, 2003, and

(iii) 13.5 cents per gallon with respect to taxes imposed after September 30, 2003, and before October 1, 2005.

Amended 2004

2004 Pub. L. 108-357 Pub. L. 108–357, § 301(c)(12)(B), substituted a period for comma at end.

(5) Certain penalties

Amended 1990, 1993, 2000, 2004, 2005, 2015

2015 Pub. L. 114-94 Pub. L. 114–94, § 31202(a), designated existing provisions as subpar. (A), inserted heading, and added subpar. (B).
2005 Pub. L. 109-59 Pub. L. 109–59, § 11167(b), inserted “6720A,” after “6719,”.
2004 Pub. L. 108-357 Pub. L. 108–357, § 868(a), added par. (5). Former par. (5) redesignated (6).
2000 Pub. L. 106-554 Pub. L. 106–554 redesignated par. (6) as (5) and struck out heading and text of former par. (5). Text read as follows: “For purposes of this section, the amounts which would (but for this paragraph) be required to be appropriated under subparagraphs (A) and (E) of paragraph (1) shall be reduced by—
“(A) 0.6 cent per gallon in the case of taxes imposed on any mixture at least 10 percent of which is alcohol (as defined in section 4081(c)(3)) if any portion of such alcohol is ethanol, and
“(B) 0.67 cent per gallon in the case of gasoline, diesel fuel, or kerosene used in producing a mixture described in subparagraph (A).”
1993 Pub. L. 103-66 Pub. L. 103–66, § 13242(d)(36), substituted “and (E)” for “, (E), and (F)” in introductory provisions.
1990 Pub. L. 101-508 Pub. L. 101–508, § 11211(a)(5)(F), added par. (5).

(A) In general There are hereby appropriated to the Highway Trust Fund amounts equivalent to the penalties paid under sections 6715, 6715A, 6717, 6718, 6719, 6720A, 6725, 7232, and 7272 (but only with regard to penalties under such section related to failure to register under section 4101).

(B) Penalties related to motor vehicle safety

Amended 1997, 2003, 2004

2004 Pub. L. 108-310 Pub. L. 108–310, § 13(a)(3), substituted “June 1, 2005” for “October 1, 2004”.
2004 Pub. L. 108-280 Pub. L. 108–280, § 10(a)(3), substituted “October 1, 2004” for “August 1, 2004”.
2004 Pub. L. 108-263 Pub. L. 108–263, § 10(a)(3), substituted “August 1, 2004” for “July 1, 2004”.
2004 Pub. L. 108-224 Pub. L. 108–224, § 10(a)(3), substituted “July 1, 2004” for “May 1, 2004”.
2004 Pub. L. 108-202 Pub. L. 108–202, § 12(a)(3), substituted “May 1, 2004” for “March 1, 2004”.
2003 Pub. L. 108-88 Pub. L. 108–88, § 12(a)(3), substituted “March 1, 2004” for “October 1, 2003”.
1997 Pub. L. 105-34 Pub. L. 105–34, § 1032(e)(14), substituted “, diesel fuel, or kerosene” for “or diesel fuel”.

(i) In general There are hereby appropriated to the Highway Trust Fund amounts equivalent to covered motor vehicle safety penalty collections.

(ii) Covered motor vehicle safety penalty collections For purposes of this subparagraph, the term “covered motor vehicle safety penalty collections” means any amount collected in connection with a civil penalty under section 30165 of title 49, United States Code, reduced by any award authorized by the Secretary of Transportation to be paid to any person in connection with information provided by such person related to a violation of chapter 301 of such title which is a predicate to such civil penalty.

(6) Limitation on transfers to Highway Trust Fund

Amended 1998, 2000, 2004

2004 Pub. L. 108-357 Pub. L. 108–357, § 868(a), redesignated par. (5) as (6).
2000 Pub. L. 106-554 Pub. L. 106–554 redesignated par. (6) as (5) and struck out heading and text of former par. (5). Text read as follows: “For purposes of this section, the amounts which would (but for this paragraph) be required to be appropriated under subparagraphs (A) and (E) of paragraph (1) shall be reduced by—
“(A) 0.6 cent per gallon in the case of taxes imposed on any mixture at least 10 percent of which is alcohol (as defined in section 4081(c)(3)) if any portion of such alcohol is ethanol, and
“(B) 0.67 cent per gallon in the case of gasoline, diesel fuel, or kerosene used in producing a mixture described in subparagraph (A).”
1998 Pub. L. 105-178 Pub. L. 105–178, § 9004(c), added par. (6).

(A) In general Except as provided in subparagraph (B), no amount may be appropriated to the Highway Trust Fund on and after the date of any expenditure from the Highway Trust Fund which is not permitted by this section. The determination of whether an expenditure is so permitted shall be made without regard to—

Cited by 1

(i) any provision of law which is not contained or referenced in this title or in a revenue Act, and

(ii) whether such provision of law is a subsequently enacted provision or directly or indirectly seeks to waive the application of this paragraph.

(B) Exception for prior obligations Subparagraph (A) shall not apply to any expenditure to liquidate any contract entered into (or for any amount otherwise obligated) before December 12, 2026, in accordance with the provisions of this section.

Amended 2005, 2010, 2011, 2012, 2014, 2015, 2020, 2021, 2026

2026 Pub. L. 119-103 Pub. L. 119–103, § 3201(a)(1), substituted “December 12, 2026” for “October 1, 2026”.
2021 Pub. L. 117-58 Pub. L. 117–58, § 80101(a)(1), substituted “October 1, 2026” for “October 1, 2021”.
2021 Pub. L. 117-52 Pub. L. 117–52, § 4(a)(1), (d), temporarily substituted “December 4, 2021” for “November 1, 2021”. See Effective and Termination Dates of 2021 Amendment note below.
2021 Pub. L. 117-44 Pub. L. 117–44, § 201(a)(1), (d), temporarily substituted “November 1, 2021” for “October 1, 2021”. See Effective and Termination Dates of 2021 Amendment note below.
2020 Pub. L. 116-159 Pub. L. 116–159, § 1201(1), substituted “October 1, 2021” for “October 1, 2020”.
2015 Pub. L. 114-94 Pub. L. 114–94, § 31101(a)(1), substituted “October 1, 2020” for “December 5, 2015”.
2015 Pub. L. 114-87 Pub. L. 114–87, § 2001(a)(1), substituted “December 5, 2015” for “November 21, 2015”.
2015 Pub. L. 114-73 Pub. L. 114–73, § 2001(a)(1), substituted “November 21, 2015” for “October 30, 2015”.
2015 Pub. L. 114-41 Pub. L. 114–41, § 2001(a)(1), substituted “October 30, 2015” for “August 1, 2015”.
2015 Pub. L. 114-21 Pub. L. 114–21, § 2001(a)(1), substituted “August 1, 2015” for “June 1, 2015”.
2014 Pub. L. 113-159 Pub. L. 113–159, § 2001(a)(1), substituted “June 1, 2015” for “October 1, 2014”.
2012 Pub. L. 112-141 Pub. L. 112–141, § 40101(a)(1), substituted “October 1, 2014” for “July 1, 2012”.
2012 Pub. L. 112-140 Pub. L. 112–140, §§ 1(c), 401(a)(1), temporarily substituted “July 7, 2012” for “July 1, 2012”. See Effective and Termination Dates of 2012 Amendment note below.
2012 Pub. L. 112-102 Pub. L. 112–102, § 401(a)(1), substituted “July 1, 2012” for “April 1, 2012”.
2011 Pub. L. 112-30 Pub. L. 112–30, § 141(a)(1), substituted “April 1, 2012” for “October 1, 2011”.
2011 Pub. L. 112-5 Pub. L. 112–5, § 401(a)(1), substituted “October 1, 2011” for “March 5, 2011”.
2010 Pub. L. 111-322 Pub. L. 111–322, § 2401(a)(1), substituted “March 5, 2011” for “December 31, 2010 (January 1, 2011, in the case of expenditures for administrative expenses)”.
2010 Pub. L. 111-147 Pub. L. 111–147, § 445(a)(3), substituted “December 31, 2010 (January 1, 2011” for “September 30, 2009 (October 1, 2009”.
2005 Pub. L. 109-59 Pub. L. 109–59, § 11101(d)(1)(C), substituted “September 30, 2009 (October 1, 2009, in the case of expenditures for administrative expenses)” for “July 31, 2005”.
2005 Pub. L. 109-42 Pub. L. 109–42, § 7(a)(3), (d)(1), (e), temporarily inserted at end “The preceding sentence shall be applied by substituting ‘August 15, 2005’ for the date therein.” See Effective Date of 2005 Amendments note below.
2005 Pub. L. 109-40 Pub. L. 109–40, § 9(a)(3), substituted “July 31, 2005” for “July 28, 2005”.
2005 Pub. L. 109-37 Pub. L. 109–37, § 9(a)(3), substituted “July 28, 2005” for “July 22, 2005”.
2005 Pub. L. 109-35 Pub. L. 109–35, § 9(a)(3), substituted “July 22, 2005” for “July 20, 2005”.
2005 Pub. L. 109-20 Pub. L. 109–20, § 9(a)(3), substituted “July 20, 2005” for “July 1, 2005”.
2005 Pub. L. 109-14 Pub. L. 109–14, § 9(a)(3), substituted “July 1, 2005” for “June 1, 2005”.

Cited by 1

Amended 1987, 1991, 1993, 1997, 1998, 2005, 2006, 2007, 2010

2010 Pub. L. 111-147 Pub. L. 111–147, § 444(a), redesignated pars. (4) to (6) as (3) to (5), respectively. Former par. (3) redesignated (2).
2007 Pub. L. 110-172 Pub. L. 110–172 redesignated par. (7) as (6).
2006 Pub. L. 109-432 Pub. L. 109–432, § 420(b)(6)(B), struck out “or (5)” after “paragraph (4)” in concluding provisions.
2006 Pub. L. 109-432 Pub. L. 109–432, § 420(b)(6)(A), amended subpars. (A) and (B) generally. Prior to amendment, subpars. (A) and (B) read as follows:
2006 “(A) 4.3 cents per gallon of kerosene with respect to which a payment has been made by the Secretary under section 6427(l)(4), and
2006 “(B) 21.8 cents per gallon of kerosene with respect to which a payment has been made by the Secretary under section 6427(l)(5).”
2005 Pub. L. 109-59 Pub. L. 109–59, § 11161(c)(1), added par. (7).
1998 Pub. L. 105-178 Pub. L. 105–178, § 9011(b)(1), struck out heading and text of par. (6) which related to transfers from Highway Trust Fund to National Recreational Trails Trust Fund of revenues received from nonhighway recreational fuel taxes.
1998 Pub. L. 105-178 Pub. L. 105–178, § 9004(b)(1), struck out heading and text of par. (7). Prior to amendment, text read as follows: “Notwithstanding any other provision of law, in calculating amounts under section 157(a) of title 23, United States Code, and sections 1013(c), 1015(a), and 1015(b) of the Intermodal Surface Transportation Efficiency Act of 1991 (Public Law 102–240; 105 Stat. 1914), deposits in the Highway Trust Fund resulting from the amendments made by the Taxpayer Relief Act of 1997 shall not be taken into account.”
1997 Pub. L. 105-34 Pub. L. 105–34, § 901(d)(3), substituted “deposited into the Highway Trust Fund” for “attributable to the Highway Trust Fund financing rate”.
1997 Pub. L. 105-130 Pub. L. 105–130, § 9(a)(1)(D), substituted “1998” for “1997”.
1997 Pub. L. 105-34 Pub. L. 105–34, § 901(c), added par. (7).
1993 Pub. L. 103-66 Pub. L. 103–66, § 13242(d)(37), substituted “and 4081” for “, 4081, and 4091” in introductory provisions.
1991 Pub. L. 102-240 Pub. L. 102–240, § 8003(b), added par. (6).
1987 Pub. L. 100-17 Pub. L. 100–17, § 503(a), substituted “1993” for “1988” wherever appearing and “1994” for “1989” wherever appearing.

Cited by 3

(1) Federal-aid highway program Except as provided in subsection (e), amounts in the Highway Trust Fund shall be available, as provided by appropriation Acts, for making expenditures before December 12, 2026, to meet those obligations of the United States heretofore or hereafter incurred which are authorized to be paid out of the Highway Trust Fund under the Surface Transportation Extension Act of 2026 or any other provision of law which was referred to in this paragraph before the date of the enactment of such Act (as such Act and provisions of law are in effect on the date of the enactment of such Act).

Amended 1987, 1991, 1997, 1998, 2003, 2004, 2005, 2008, 2009, 2010, 2011, 2012, 2014, 2015, 2020, 2021, 2026

2026 Pub. L. 119-103 Pub. L. 119–103, § 3201(a), substituted “December 12, 2026” for “October 1, 2026” and “Surface Transportation Extension Act of 2026” for “Infrastructure Investment and Jobs Act”.
2021 Pub. L. 117-58 Pub. L. 117–58, § 80101(a), substituted “October 1, 2026” for “October 1, 2021” and “Infrastructure Investment and Jobs Act” for “Continuing Appropriations Act, 2021 and Other Extensions Act”.
2021 Pub. L. 117-52 Pub. L. 117–52, § 4(a), (d), temporarily substituted “December 4, 2021” for “November 1, 2021” and “Further Surface Transportation Extension Act of 2021” for “Surface Transportation Extension Act of 2021”. See Effective and Termination Dates of 2021 Amendment note below.
2021 Pub. L. 117-44 Pub. L. 117–44, § 201(a), (d), temporarily substituted “November 1, 2021” for “October 1, 2021” and “Surface Transportation Extension Act of 2021” for “Continuing Appropriations Act, 2021 and Other Extensions Act”. See Effective and Termination Dates of 2021 Amendment note below.
2020 Pub. L. 116-159 Pub. L. 116–159, § 1201, substituted “October 1, 2021” for “October 1, 2020” and “Continuing Appropriations Act, 2021 and Other Extensions Act” for “FAST Act”.
2015 Pub. L. 114-94 Pub. L. 114–94, § 31101(a), substituted “October 1, 2020” for “December 5, 2015” and “FAST Act” for “Surface Transportation Extension Act of 2015, Part II”.
2015 Pub. L. 114-87 Pub. L. 114–87 substituted “December 5, 2015” for “November 21, 2015” and “Surface Transportation Extension Act of 2015, Part II” for “Surface Transportation Extension Act of 2015”.
2015 Pub. L. 114-73 Pub. L. 114–73 substituted “November 21, 2015” for “October 30, 2015” and “Surface Transportation Extension Act of 2015” for “Surface Transportation and Veterans Health Care Choice Improvement Act of 2015”.
2015 Pub. L. 114-41 Pub. L. 114–41, § 2001(a), substituted “October 30, 2015” for “August 1, 2015” and “Surface Transportation and Veterans Health Care Choice Improvement Act of 2015” for “Highway and Transportation Funding Act of 2015”.
2015 Pub. L. 114-21 Pub. L. 114–21 substituted “August 1, 2015” for “June 1, 2015” and “Highway and Transportation Funding Act of 2015” for “Highway and Transportation Funding Act of 2014”.
2014 Pub. L. 113-159 Pub. L. 113–159, § 2001(a), substituted “June 1, 2015” for “October 1, 2014” and “Highway and Transportation Funding Act of 2014” for “MAP–21”.
2012 Pub. L. 112-141 Pub. L. 112–141, § 40101(a), substituted “October 1, 2014” for “July 1, 2012” and “MAP-21” for “Surface Transportation Extension Act of 2012”.
2012 Pub. L. 112-140 Pub. L. 112–140, §§ 1(c), 401(a), temporarily substituted “July 7, 2012” for “July 1, 2012” and “Temporary Surface Transportation Extension Act of 2012” for “Surface Transportation Extension Act of 2012”. See Effective and Termination Dates of 2012 Amendment note below.
2012 Pub. L. 112-102 Pub. L. 112–102, § 401(a), substituted “July 1, 2012” for “April 1, 2012” and “Surface Transportation Extension Act of 2012” for “Surface Transportation Extension Act of 2011, Part II”.
2011 Pub. L. 112-30 Pub. L. 112–30, § 141(a), substituted “April 1, 2012” for “October 1, 2011” and “Surface Transportation Extension Act of 2011, Part II” for “Surface Transportation Extension Act of 2011”.
2011 Pub. L. 112-5 Pub. L. 112–5, § 401(a)(1), (2), substituted “October 1, 2011” for “March 5, 2011” and “the Surface Transportation Extension Act of 2011” for “the Surface Transportation Extension Act of 2010, Part II”.
2010 Pub. L. 111-322 Pub. L. 111–322, § 2401(a)(2), substituted “the Surface Transportation Extension Act of 2010, Part II” for “the Surface Transportation Extension Act of 2010”.
2010 Pub. L. 111-322 Pub. L. 111–322, § 2401(a)(1), substituted “March 5, 2011” for “December 31, 2010 (January 1, 2011, in the case of expenditures for administrative expenses)”.
2010 Pub. L. 111-147 Pub. L. 111–147, § 445(a)(1), substituted “December 31, 2010 (January 1, 2011” for “September 30, 2009 (October 1, 2009” and “under the Surface Transportation Extension Act of 2010 or any other provision of law which was referred to in this paragraph before the date of the enactment of such Act (as such Act and provisions of law are in effect on the date of the enactment of such Act).” for “under the first Continuing Appropriations Resolution for Fiscal Year 2010 enacted into law or any other provision of law which was referred to in this paragraph before the date of the enactment of such Continuing Appropriations Resolution (as such Resolution and provisions of law are in effect on the date of the enactment of the last amendment to such Resolution).”
2009 Pub. L. 111-88 Pub. L. 111–88 inserted “the last amendment to” after “on the date of the enactment of”.
2009 Pub. L. 111-68 Pub. L. 111–68, § 159(a)(2), substituted “under the first Continuing Appropriations Resolution for Fiscal Year 2010 enacted into law or any other provision of law which was referred to in this paragraph before the date of the enactment of such Continuing Appropriations Resolution (as such Resolution and provisions of law are in effect on the date of the enactment of such Resolution).” for “under the SAFETEA–LU Technical Corrections Act of 2008 or any other provision of law which was referred to in this paragraph before the date of the enactment of such Act (as such Act and provisions of law are in effect on the date of the enactment of such Act).”
2008 Pub. L. 110-244 Pub. L. 110–244 substituted “SAFETEA–LU Technical Corrections Act of 2008” for “Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users”.
2005 Pub. L. 109-59 Pub. L. 109–59, § 11101(d)(1)(A), reenacted heading without change and amended text generally, substituting provisions relating to availability of amounts in the Highway Trust Fund for making expenditures before Sept. 30, 2009, for provisions relating to availability of amounts in the Highway Trust Fund for making expenditures before Aug. 15, 2005.
2005 Pub. L. 109-42 Pub. L. 109–42, § 7(a)(1)(A), (E), substituted “August 15, 2005” for “July 31, 2005” in introductory provisions and “Part VI” for “Part V” in concluding provisions.
2005 Pub. L. 109-40 Pub. L. 109–40, § 9(a)(1)(A), (E), substituted “July 31, 2005” for “July 28, 2005” in introductory provisions and “Part V” for “Part IV” in concluding provisions.
2005 Pub. L. 109-37 Pub. L. 109–37, § 9(a)(1)(A), (E), substituted “July 28, 2005” for “July 22, 2005” in introductory provisions and “Part IV” for “Part III” in concluding provisions.
2005 Pub. L. 109-35 Pub. L. 109–35, § 9(a)(1)(A), (E), substituted “July 22, 2005” for “July 20, 2005” in introductory provisions and “Part III” for “Part II” in concluding provisions.
2005 Pub. L. 109-20 Pub. L. 109–20, § 9(a)(1)(A), (E), substituted “July 20, 2005” for “July 1, 2005” in introductory provisions and inserted “, Part II” after “Surface Transportation Extension Act of 2005” in concluding provisions.
2005 Pub. L. 109-14 Pub. L. 109–14, § 9(a)(1)(A), (E), substituted “July 1, 2005” for “June 1, 2005” in introductory provisions and “Surface Transportation Extension Act of 2005” for “Surface Transportation Extension Act of 2004, Part V” in concluding provisions.
2005 Pub. L. 109-14 Pub. L. 109–14, § 9(a)(1)(B)–(D), added subpar. (L), relating to obligations authorized to be paid under the Surface Transportation Extension Act of 2005.
2005 Pub. L. 109-20 Pub. L. 109–20, § 9(a)(1)(B)–(D), added subpar. (M), relating to obligations authorized to be paid under the Surface Transportation Extension Act of 2005, Part II.
2005 Pub. L. 109-35 Pub. L. 109–35, § 9(a)(1)(B)–(D), added subpar. (N), relating to obligations authorized to be paid under the Surface Transportation Extension Act of 2005, Part III.
2005 Pub. L. 109-37 Pub. L. 109–37, § 9(a)(1)(B)–(D), added subpar. (O), relating to obligations authorized to be paid under the Surface Transportation Extension Act of 2005, Part IV.
2005 Pub. L. 109-40 Pub. L. 109–40, § 9(a)(1)(B)–(D), added subpar. (P), relating to obligations authorized to be paid under the Surface Transportation Extension Act of 2005, Part V.
2005 Pub. L. 109-42 Pub. L. 109–42, § 7(a)(1)(B)–(D), added subpar. (Q), relating to obligations authorized to be paid under the Surface Transportation Extension Act of 2005, Part VI.
2004 Pub. L. 108-310 Pub. L. 108–310, § 13(a)(1)(A), (E), substituted “June 1, 2005” for “October 1, 2004” in introductory provisions and “Part V” for “Part IV” in concluding provisions.
2004 Pub. L. 108-280 Pub. L. 108–280, § 10(a)(1)(A), (E), substituted “October 1, 2004” for “August 1, 2004” in introductory provisions and “Part IV” for “Part III” in concluding provisions.
2004 Pub. L. 108-263 Pub. L. 108–263, § 10(a)(1)(A), (E), substituted “August 1, 2004” for “July 1, 2004” in introductory provisions and “Part III” for “Part II” in concluding provisions.
2004 Pub. L. 108-224 Pub. L. 108–224, § 10(a)(1)(A), (E), substituted “July 1, 2004” for “May 1, 2004” in introductory provisions and inserted “, Part II” after “Surface Transportation Extension Act of 2004” in concluding provisions.
2004 Pub. L. 108-202 Pub. L. 108–202, § 12(a)(1)(A), (E), substituted “May 1, 2004” for “March 1, 2004” in introductory provisions and “Surface Transportation Extension Act of 2004” for “Surface Transportation Extension Act of 2003” in concluding provisions.
2004 Pub. L. 108-202 Pub. L. 108–202, § 12(a)(1)(B)–(D), added subpar. (G).
2004 Pub. L. 108-224 Pub. L. 108–224, § 10(a)(1)(B)–(D), added subpar. (H).
2004 Pub. L. 108-263 Pub. L. 108–263, § 10(a)(1)(B)–(D), added subpar. (I).
2004 Pub. L. 108-280 Pub. L. 108–280, § 10(a)(1)(B)–(D), added subpar. (J).
2004 Pub. L. 108-310 Pub. L. 108–310, § 13(a)(1)(B)–(D), added subpar. (K).
2003 Pub. L. 108-88 Pub. L. 108–88, § 12(a)(1), substituted “March 1, 2004” for “October 1, 2003” in introductory provisions, added subpar. (F), and substituted “Surface Transportation Extension Act of 2003” for “TEA 21 Restoration Act” in concluding provisions.
1998 Pub. L. 105-178 Pub. L. 105–178, § 9002(f)(4), as added by Pub. L. 105–206, § 9015(a), substituted “the date of the enactment of the TEA 21 Restoration Act” for “the date of enactment of the Transportation Equity Act for the 21st Century” in concluding provisions.
1998 Pub. L. 105-178 Pub. L. 105–178, § 9002(d)(1), substituted “2003” for “1998” in introductory provisions, added subpar. (E), and substituted in concluding provisions “In determining the authorizations under the Acts referred to in the preceding subparagraphs, such Acts shall be applied as in effect on the date of enactment of the Transportation Equity Act for the 21st Century.” for “In determining the authorizations under the Acts referred to in the preceding subparagraphs, such Acts shall be applied as in effect on the date of the enactment of this sentence.”
1997 Pub. L. 105-130 Pub. L. 105–130, § 9(a)(1)(A), substituted “1998” for “1997” in introductory provisions and, in concluding provisions, substituted “In determining the authorizations under the Acts referred to in the preceding subparagraphs, such Acts shall be applied as in effect on the date of the enactment of this sentence.” for “In determining the authorizations under the Acts referred to in the preceding subparagraphs, such Acts shall be applied as in effect on the date of the enactment of the Intermodal Surface Transportation Efficiency Act of 1991.”
1991 Pub. L. 102-240 Pub. L. 102–240, § 8002(e), substituted “1997” for “1993” in introductory provisions, added subpar. (D) and concluding provisions, and struck out former subpar. (D) which read as follows: “hereafter authorized by a law which does not authorize the expenditure out of the Highway Trust Fund of any amount for a general purpose not covered by subparagraph (A), (B), or (C) as in effect on the date of the enactment of the Surface Transportation and Uniform Relocation Assistance Act of 1987.”
1987 Pub. L. 100-17 Pub. L. 100–17, § 503(b), added subpars. (C) and (D) and struck out former subpar. (C) which read as follows: “hereafter authorized by a law which does not authorize the expenditure out of the Highway Trust Fund of any amount for a general purpose not covered by subparagraph (A) or (B) as in effect on December 31, 1982.”

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(2) Floor stocks refunds The Secretary shall pay from time to time from the Highway Trust Fund into the general fund of the Treasury amounts equivalent to the floor stocks refunds made before July 1, 2029, under section 6412(a). The amounts payable from the Highway Trust Fund under the preceding sentence shall be determined by taking into account only the portion of the taxes which are deposited into the Highway Trust Fund.

Amended 1984, 1990, 1991, 1997, 1998, 2004, 2005, 2010, 2011, 2012, 2015, 2021

2021 Pub. L. 117-58 Pub. L. 117–58, § 80102(e)(1)(B), substituted “July 1, 2029” for “July 1, 2023”.
2015 Pub. L. 114-94 Pub. L. 114–94, § 31102(e)(1)(B), substituted “July 1, 2023” for “July 1, 2017”.
2012 Pub. L. 112-141 Pub. L. 112–141, § 40102(e)(1)(B), substituted “July 1, 2017” for “April 1, 2013”.
2012 Pub. L. 112-140 Pub. L. 112–140, §§ 1(c), 402(d)(1)(B), temporarily substituted “April 7, 2013” for “April 1, 2013”. See Effective and Termination Dates of 2012 Amendment note below.
2012 Pub. L. 112-102 Pub. L. 112–102, § 402(e)(1)(B), substituted “April 1, 2013” for “January 1, 2013”.
2011 Pub. L. 112-30 Pub. L. 112–30, § 142(e)(1)(B), substituted “January 1, 2013” for “July 1, 2012”.
2010 Pub. L. 111-147 Pub. L. 111–147, § 444(b)(3), inserted at end “The amounts payable from the Highway Trust Fund under the preceding sentence shall be determined by taking into account only the portion of the taxes which are deposited into the Highway Trust Fund.”
2010 Pub. L. 111-147 Pub. L. 111–147, § 444(a), redesignated par. (3) as (2) and struck out former par. (2) which related to transfers from the Highway Trust Fund for certain repayments and credits.
2005 Pub. L. 109-59 Pub. L. 109–59, § 11101(c)(1)(A), substituted “2011” for “2005” in two places.
2005 Pub. L. 109-59 Pub. L. 109–59, § 11101(c)(1)(B), substituted “2012” for “2006” in introductory provisions.
2004 Pub. L. 108-357 Pub. L. 108–357, § 301(c)(13), inserted at end of concluding provisions “Clauses (i)(III) and (ii) shall not apply to claims under section 6427(e).”
1998 Pub. L. 105-178 Pub. L. 105–178, § 9002(c)(1), substituted “2006” for “2000” in introductory provisions and “2005” for “1999” in concluding provisions.
1998 Pub. L. 105-178 Pub. L. 105–178, § 9002(f)(2), inserted “and” at end of subcl. (II), redesignated subcl. (IV) as (III), and struck out former subcl. (III) which read as follows: “section 6424 (relating to amounts paid in respect of lubricating oil used for certain nontaxable purposes), and”.
1998 Pub. L. 105-178 Pub. L. 105–178, § 9002(c)(1)(A), (f)(3), substituted “fuel” for “gasoline, special fuels, and lubricating oil” in two places and “2005” for “1999”.
1997 Pub. L. 105-34 Pub. L. 105–34, § 901(d)(2), in concluding provisions, substituted “by taking into account only the portion of the taxes which are deposited into the Highway Trust Fund” for “by taking into account only the Highway Trust Fund financing rate applicable to any fuel”.
1997 Pub. L. 105-34 Pub. L. 105–34, § 1601(f)(2), struck out “(or with respect to qualified diesel-powered highway vehicles purchased before January 1, 1999)” after “October 1, 1999”.
1991 Pub. L. 102-240 Pub. L. 102–240, § 8002(d)(1), substituted “1999” for “1995” and “2000” for “1996” wherever appearing.
1990 Pub. L. 101-508 Pub. L. 101–508, § 11211(g)(1), substituted “1995” for “1993” and “1996” for “1994” wherever appearing.
1990 Pub. L. 101-508 Pub. L. 101–508, § 11211(a)(5)(E), inserted at end “The amounts payable from the Highway Trust Fund under this subparagraph or paragraph (3) shall be determined by taking into account only the Highway Trust Fund financing rate applicable to any fuel.”
1984 Pub. L. 98-369 Pub. L. 98–369, § 474(r)(43), substituted “section 34” for “section 39”.
1984 Pub. L. 98-369 Pub. L. 98–369, § 911(d)(1)(B), inserted “(or with respect to qualified diesel-powered highway vehicles purchased before January 1, 1988)”.

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(3) Transfers from the Trust Fund for motorboat fuel taxes

Amended 1990, 1991, 1998, 2005, 2010

2010 Pub. L. 111-147 Pub. L. 111–147, § 444(a), redesignated pars. (4) to (6) as (3) to (5), respectively. Former par. (3) redesignated (2).
2005 Pub. L. 109-59 Pub. L. 109–59, § 11101(c)(1)(B), substituted “2012” for “2006”.
1998 Pub. L. 105-178 Pub. L. 105–178, § 9002(c)(3), substituted “Floor stocks refunds” for “2005 floor stocks refunds” in heading.
1998 Pub. L. 105-178 Pub. L. 105–178, § 9002(c)(1), substituted “2005” for “1999” in heading and “2006” for “2000” in text.
1991 Pub. L. 102-240 Pub. L. 102–240, § 8002(d)(1), substituted “1999” for “1995” and “2000” for “1996” wherever appearing.
1990 Pub. L. 101-508 Pub. L. 101–508, § 11211(g)(1), substituted “1995” for “1993” and “1996” for “1994” wherever appearing.

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(A) Transfer to Land and Water Conservation Fund

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(i) In general The Secretary shall pay from time to time from the Highway Trust Fund into the land and water conservation fund provided for in chapter 2003 of title 54 amounts (as determined by the Secretary) equivalent to the motorboat fuel taxes received on or after October 1, 2005, and before October 1, 2028.

Amended 2011, 2012, 2014, 2015, 2021

2021 Pub. L. 117-58 Pub. L. 117–58, § 80102(e)(2)(A), substituted “October 1, 2028” for “October 1, 2022”.
2015 Pub. L. 114-94 Pub. L. 114–94, § 31102(e)(2)(A), substituted “October 1, 2022” for “October 1, 2016”.
2014 Pub. L. 113-287 Pub. L. 113–287 substituted “chapter 2003 of title 54” for “title I of the Land and Water Conservation Fund Act of 1965”.
2012 Pub. L. 112-141 Pub. L. 112–141, § 40102(e)(2)(A), substituted “October 1, 2016” for “July 1, 2012”.
2012 Pub. L. 112-140 Pub. L. 112–140, §§ 1(c), 402(d)(2)(A), temporarily substituted “July 7, 2012” for “July 1, 2012”. See Effective and Termination Dates of 2012 Amendment note below.
2012 Pub. L. 112-102 Pub. L. 112–102, § 402(e)(2)(A), substituted “July 1, 2012” for “April 1, 2012”.
2011 Pub. L. 112-30 Pub. L. 112–30, § 142(e)(2)(A), substituted “April 1, 2012” for “October 1, 2011”.

(ii) Limitation The aggregate amount transferred under this subparagraph during any fiscal year shall not exceed $1,000,000.

(B) Excess funds transferred to Sport Fish Restoration and Boating Trust Fund Any amounts in the Highway Trust Fund—

(i) which are attributable to motorboat fuel taxes, and

(ii) which are not transferred from the Highway Trust Fund under subparagraph (A),

shall be transferred by the Secretary from the Highway Trust Fund into the Sport Fish Restoration and Boating Trust Fund.

(C) Motorboat fuel taxes For purposes of this paragraph, the term “motorboat fuel taxes” means the taxes under section 4041(a)(2) with respect to special motor fuels used as fuel in motorboats and under section 4081 with respect to gasoline used as fuel in motorboats, but only to the extent such taxes are deposited into the Highway Trust Fund.

(D) Determination The amount of payments made under this paragraph after October 1, 1986 shall be determined by the Secretary in accordance with the methodology described in the Treasury Department’s Report to Congress of June 1986 entitled “Gasoline Excise Tax Revenues Attributable to Fuel Used in Recreational Motorboats.”

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(4) Transfers from the Trust Fund for small-engine fuel taxes

Amended 1984, 1986, 1988, 1990, 1993, 1997, 2005, 2010

2010 Pub. L. 111-147 Pub. L. 111–147, § 444(a), redesignated pars. (4) to (6) as (3) to (5), respectively. Former par. (3) redesignated (2).
2005 Pub. L. 109-59 Pub. L. 109–59, § 11115(a)(1), reenacted heading without change, added subpars. (A) and (B), redesignated former subpars. (D) and (E) as (C) and (D), respectively, and struck out former subpars. (A) to (C), which related to transfers to the Boat Safety Account in the Aquatic Resources Trust Fund, transfer of $1,000,000 per year of excess to the land and water conservation fund, and transfer of excess funds to the Sport Fish Restoration Account.
1997 Pub. L. 105-34 Pub. L. 105–34, § 901(d)(3), substituted “deposited into the Highway Trust Fund” for “attributable to the Highway Trust Fund financing rate”.
1993 Pub. L. 103-66 Pub. L. 103–66, § 13242(d)(38), substituted “rate” for “rates under such sections”.
1990 Pub. L. 101-508 Pub. L. 101–508, § 11211(b)(6)(H), struck out “(to the extent attributable to the Highway Trust Fund financing rate)” after “section 4081” and inserted before period at end “, but only to the extent such taxes are attributable to the Highway Trust Fund financing rates under such sections”.
1988 Pub. L. 100-448 Pub. L. 100–448, § 6(a)(1)(B), struck out “Further, a portion of the payments made by the Secretary from Fiscal Year 1987 motorfuel excise tax receipts shall be used to increase the funding for boating safety programs during Fiscal Year 1987 only.”
1986 Pub. L. 99-499 Pub. L. 99–499, § 521(b)(1)(B), inserted “(to the extent attributable to the Highway Trust Fund financing rate)” after “section 4081”.
1986 Pub. L. 99-640 Pub. L. 99–640, § 7(a)(2), added subpar. (E).
1984 Pub. L. 98-369 Pub. L. 98–369, § 1016(b)(2), added subpars. (B) and (C), redesignated former subpar. (C) as (D), and struck out former subpar. (B) which provided for the transfer of excess funds to the Land and Water Conservation Fund.

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(A) In general The Secretary shall pay from time to time from the Highway Trust Fund into the Sport Fish Restoration and Boating Trust Fund amounts (as determined by him) equivalent to the small-engine fuel taxes received on or after December 1, 1990, and before October 1, 2028.

Amended 1984, 1986, 1988, 1990, 1991, 1997, 1998, 2011, 2012, 2015, 2021

2021 Pub. L. 117-58 Pub. L. 117–58, § 80102(e)(2)(A), substituted “October 1, 2028” for “October 1, 2022”.
2015 Pub. L. 114-94 Pub. L. 114–94, § 31102(e)(2)(A), substituted “October 1, 2022” for “October 1, 2016”.
2012 Pub. L. 112-141 Pub. L. 112–141, § 40102(e)(2)(A), substituted “October 1, 2016” for “July 1, 2012”.
2012 Pub. L. 112-140 Pub. L. 112–140, §§ 1(c), 402(d)(2)(A), temporarily substituted “July 7, 2012” for “July 1, 2012”. See Effective and Termination Dates of 2012 Amendment note below.
2012 Pub. L. 112-102 Pub. L. 112–102, § 402(e)(2)(A), substituted “July 1, 2012” for “April 1, 2012”.
2011 Pub. L. 112-30 Pub. L. 112–30, § 142(e)(2)(A), substituted “April 1, 2012” for “October 1, 2011”.
1998 Pub. L. 105-178 Pub. L. 105–178, § 9002(c)(2)(A), substituted “2005” for “1998”.
1998 Pub. L. 105-178 Pub. L. 105–178, § 9005(a)(2), inserted concluding provisions.
1997 Pub. L. 105-130 Pub. L. 105–130, § 9(a)(1)(B), substituted “1998” for “1997”.
1991 Pub. L. 102-240 Pub. L. 102–240, § 8002(d)(2)(A), substituted “1997” for “1995”.
1990 Pub. L. 101-508 Pub. L. 101–508, § 11211(g)(1), substituted “1995” for “1993” and “1996” for “1994” wherever appearing.
1988 Pub. L. 100-448 Pub. L. 100–448, § 6(a)(1)(A), (3), substituted “$60,000,000 for each of fiscal years 1989 and 1990 and $70,000,000 for each fiscal year thereafter.” for “$60,000,000” for Fiscal Year 1987 only and $45,000,000 for each Fiscal Year thereafter;.”
1986 Pub. L. 99-640 Pub. L. 99–640, § 7(a)(1), substituted “$60,000,000” for Fiscal Year 1987 only and $45,000,000 for each Fiscal Year thereafter;” for “$45,000,000” in two places.
1984 Pub. L. 98-369 Pub. L. 98–369, § 1016(b)(1)(C), substituted “Boat Safety Account” for “National Recreational Boating Safety and Facilities Improvement Fund” in heading.
1984 Pub. L. 98-369 Pub. L. 98–369, § 1016(b)(1)(A), substituted “the Boat Safety Account in the Aquatic Resources Trust Fund” for “the National Recreational Boating Safety and Facilities Improvement Fund established by section 202 of the Recreational Boating Fund Act”.
1984 Pub. L. 98-369 Pub. L. 98–369, § 1016(b)(1)(B), substituted “the amount in the Boat Safety Account” for “the amount in the National Recreational Boating and Facilities Improvement Fund”.

(B) Small-engine fuel taxes For purposes of this paragraph, the term “small-engine fuel taxes” means the taxes under section 4081 with respect to gasoline used as a fuel in the nonbusiness use of small-engine outdoor power equipment, but only to the extent such taxes are deposited into the Highway Trust Fund.

Amended 1984

1984 Pub. L. 98-369 Pub. L. 98–369, § 1016(b)(2), added subpars. (B) and (C), redesignated former subpar. (C) as (D), and struck out former subpar. (B) which provided for the transfer of excess funds to the Land and Water Conservation Fund.

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(5) Transfers from the Trust Fund for certain aviation fuel taxes The Secretary shall pay at least monthly from the Highway Trust Fund into the Airport and Airway Trust Fund amounts (as determined by the Secretary) equivalent to the taxes received on or after October 1, 2005, under section 4081 with respect to so much of the rate of tax as does not exceed—

Amended 1990, 2010, 2018

2018 Pub. L. 115-141 Pub. L. 115–141, § 401(a)(341), struck out “and before October 1, 2011,” after “October 1, 2005,” in introductory provisions.
2010 Pub. L. 111-147 Pub. L. 111–147, § 444(a), redesignated pars. (4) to (6) as (3) to (5), respectively. Former par. (3) redesignated (2).
1990 Pub. L. 101-508 Pub. L. 101–508, § 11211(i)(1), added par. (5).

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(A) 4.3 cents per gallon of kerosene subject to section 6427(l)(4)(A) with respect to which a payment has been made by the Secretary under section 6427(l), and

Amended 1991, 1997, 1998, 2005

2005 Pub. L. 109-59 Pub. L. 109–59, § 11115(a)(2), substituted “and Boating Trust Fund” for “Account in the Aquatic Resources Trust Fund”.
2005 Pub. L. 109-59 Pub. L. 109–59, § 11101(c)(2)(A), substituted “2011” for “2005”.
1998 Pub. L. 105-178 Pub. L. 105–178, § 9002(c)(2)(A), substituted “2005” for “1998”.
1997 Pub. L. 105-130 Pub. L. 105–130, § 9(a)(1)(C), substituted “1998” for “1997”.
1991 Pub. L. 102-240 Pub. L. 102–240, § 8002(d)(2)(A), substituted “1997” for “1995”.

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(B) 21.8 cents per gallon of kerosene subject to section 6427(l)(4)(B) with respect to which a payment has been made by the Secretary under section 6427(l).

Amended 1993, 1997

1997 Pub. L. 105-34 Pub. L. 105–34, § 901(d)(3), substituted “deposited into the Highway Trust Fund” for “attributable to the Highway Trust Fund financing rate”.
1993 Pub. L. 103-66 Pub. L. 103–66, § 13242(d)(39), substituted “rate” for “rate under such section”.

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Transfers under the preceding sentence shall be made on the basis of estimates by the Secretary, and proper adjustments shall be made in the amounts subsequently transferred to the extent prior estimates were in excess of or less than the amounts required to be transferred. Any amount allowed as a credit under section 34 by reason of paragraph (4) of section 6427(l) shall be treated for purposes of subparagraphs (A) and (B) as a payment made by the Secretary under such paragraph.

(d) Adjustments of apportionments

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(1) Estimates of unfunded highway authorizations and net highway receipts The Secretary of the Treasury, not less frequently than once in each calendar quarter, after consultation with the Secretary of Transportation, shall estimate—

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(A) the amount which would (but for this subsection) be the unfunded highway authorizations at the close of the next fiscal year, and

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(B) the net highway receipts for the 48-month period beginning at the close of such fiscal year.

Amended 2005

2005 Pub. L. 109-59 Pub. L. 109–59, § 11102(a)(1), substituted “48-month” for “24-month”.

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(2) Procedure where there is excess unfunded highway authorizations If the Secretary of the Treasury determines for any fiscal year that the amount described in paragraph (1)(A) exceeds the amount described in paragraph (1)(B)—

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(A) he shall so advise the Secretary of Transportation, and

(B) he shall further advise the Secretary of Transportation as to the amount of such excess.

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(3) Adjustment of apportionments where unfunded authorizations exceed 4 years’ receipts

Amended 2005

2005 Pub. L. 109-59 Pub. L. 109–59, § 11102(a)(2), substituted “4 years’ receipts” for “2 years’ receipts” in heading.

(A) Determination of percentage If, before any apportionment to the States is made, in the most recent estimate made by the Secretary of the Treasury there is an excess referred to in paragraph (2)(B), the Secretary of Transportation shall determine the percentage which—

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(i) the excess referred to in paragraph (2)(B), is of

(ii) the amount authorized to be appropriated from the Trust Fund for the fiscal year for apportionment to the States.

If, but for this sentence, the most recent estimate would be one which was made on a date which will be more than 3 months before the date of the apportionment, the Secretary of the Treasury shall make a new estimate under paragraph (1) for the appropriate fiscal year.

(B) Adjustment of apportionments If the Secretary of Transportation determines a percentage under subparagraph (A) for purposes of any apportionment, notwithstanding any other provision of law, the Secretary of Transportation shall apportion to the States (in lieu of the amount which, but for the provisions of this subsection, would be so apportioned) the amount obtained by reducing the amount authorized to be so apportioned by such percentage.

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(4) Apportionment of amounts previously withheld from apportionment If, after funds have been withheld from apportionment under paragraph (3)(B), the Secretary of the Treasury determines that the amount described in paragraph (1)(A) does not exceed the amount described in paragraph (1)(B) or that the excess described in paragraph (1)(B) is less than the amount previously determined, he shall so advise the Secretary of Transportation. The Secretary of Transportation shall apportion to the States such portion of the funds so withheld from apportionment as the Secretary of the Treasury has advised him may be so apportioned without causing the amount described in paragraph (1)(A) to exceed the amount described in paragraph (1)(B). Any funds apportioned pursuant to the preceding sentence shall remain available for the period for which they would be available if such apportionment took effect with the fiscal year in which they are apportioned pursuant to the preceding sentence.

(5) Definitions For purposes of this subsection—

(A) Unfunded highway authorizations The term “unfunded highway authorizations” means, at any time, the excess (if any) of—

(i) the total potential unpaid commitments at such time as a result of the apportionment to the States of the amounts authorized to be appropriated from the Highway Trust Fund, over

(ii) the amount available in the Highway Trust Fund at such time to defray such commitments (after all other unpaid commitments at such time which are payable from the Highway Trust Fund have been defrayed).

(B) Net highway receipts The term “net highway receipts” means, with respect to any period, the excess of—

(i) the receipts (including interest) of the Highway Trust Fund during such period, over

(ii) the amounts to be transferred during such period from such Fund under subsection (c) (other than paragraph (1) thereof).

(6) Measurement of net highway receipts For purposes of making any estimate under paragraph (1) of net highway receipts for periods ending after the date specified in subsection (b)(1), the Secretary shall treat—

Amended 2005

2005 Pub. L. 109-59 Pub. L. 109–59, § 11102(b), added par. (6) and redesignated former par. (6) as (7).

(A) each expiring provision of subsection (b) which is related to appropriations or transfers to the Highway Trust Fund to have been extended through the end of the 48-month period referred to in paragraph (1)(B), and

(B) with respect to each tax imposed under the sections referred to in subsection (b)(1), the rate of such tax during the 48-month period referred to in paragraph (1)(B) to be the same as the rate of such tax as in effect on the date of such estimate.

(7) Reports Any estimate under paragraph (1) and any determination under paragraph (2) shall be reported by the Secretary of the Treasury to the Committee on Ways and Means of the House of Representatives, the Committee on Finance of the Senate, the Committees on the Budget of both Houses, the Committee on Public Works and Transportation of the House of Representatives, and the Committee on Environment and Public Works of the Senate.

Amended 2005

2005 Pub. L. 109-59 Pub. L. 109–59, § 11102(b), added par. (6) and redesignated former par. (6) as (7).

(e) Establishment of Mass Transit Account

Cited by 1

(1) Creation of account There is established in the Highway Trust Fund a separate account to be known as the “Mass Transit Account” consisting of such amounts as may be transferred or credited to the Mass Transit Account as provided in this section or section 9602(b).

Amended 2010

2010 Pub. L. 111-147 Pub. L. 111–147, § 442(b), substituted “this section” for “this subsection”.

(2) Transfers to Mass Transit Account The Secretary of the Treasury shall transfer to the Mass Transit Account the mass transit portion of the amounts appropriated to the Highway Trust Fund under subsection (b) which are attributable to taxes under sections 4041 and 4081 imposed after March 31, 1983. For purposes of the preceding sentence, the term “mass transit portion” means, for any fuel with respect to which tax was imposed under section 4041 or 4081 and otherwise deposited into the Highway Trust Fund, the amount determined at the rate of—

Amended 1984, 1987, 1990, 1993, 1997, 1998

1998 Pub. L. 105-178 Pub. L. 105–178, § 9002(e)(1), substituted “For purposes of the preceding sentence, the term ‘mass transit portion’ means, for any fuel with respect to which tax was imposed under section 4041 or 4081 and otherwise deposited into the Highway Trust Fund, the amount determined at the rate of—
“(A) except as otherwise provided in this sentence, 2.86 cents per gallon,
“(B) 1.43 cents per gallon in the case of any partially exempt methanol or ethanol fuel (as defined in section 4041(m)) none of the alcohol in which consists of ethanol,
“(C) 1.86 cents per gallon in the case of liquefied natural gas,
“(D) 2.13 cents per gallon in the case of liquefied petroleum gas, and
“(E) 9.71 cents per MCF (determined at standard temperature and pressure) in the case of compressed natural gas.” for “For purposes of the preceding sentence, the term ‘mass transit portion’ means an amount determined at the rate of 2.85 cents for each gallon with respect to which tax was imposed under section 4041 or 4081.”
1997 Pub. L. 105-34 Pub. L. 105–34, § 901(b), substituted “2.85 cents” for “2 cents”.
1993 Pub. L. 103-66 Pub. L. 103–66, § 13244(a), substituted “2 cents” for “1.5 cents”.
1993 Pub. L. 103-66 Pub. L. 103–66, § 13242(d)(40), substituted “and 4081” for “, 4081, and 4091” and “or 4081” for “, 4081, or 4091”.
1990 Pub. L. 101-508 Pub. L. 101–508, § 11211(h)(1), substituted “1.5 cents” for “1 cent”.
1987 Pub. L. 100-203 Pub. L. 100–203, § 10502(d)(15), substituted “sections 4041, 4081, and 4091” for “sections 4041 and 4081” and “section 4041, 4081, or 4091” for “section 4041 or 4081”.
1984 Pub. L. 98-369 Pub. L. 98–369, § 911(d)(1)(A), amended par. (2) generally, substituting “the mass transit portion” for “one-ninth”, and inserting provision defining mass transit portion as an amount determined at the rate of 1 cent for each gallon with respect to which tax was imposed under section 4041 or 4081.

Cited by 1

(A) except as otherwise provided in this sentence, 2.86 cents per gallon,

(B) 1.43 cents per gallon in the case of any partially exempt methanol or ethanol fuel (as defined in section 4041(m)) none of the alcohol in which consists of ethanol,

(C) 1.86 cents per energy equivalent of a gallon of diesel (as defined in section 4041(a)(2)(D)) in the case of liquefied natural gas,

Amended 2018

2018 Pub. L. 115-141 Pub. L. 115–141, § 104(b)(1), substituted “per energy equivalent of a gallon of diesel (as defined in section 4041(a)(2)(D))” for “per gallon”.

(D) 2.13 cents per energy equivalent of a gallon of gasoline (as defined in section 4041(a)(2)(C)) in the case of liquefied petroleum gas, and

Amended 2018

2018 Pub. L. 115-141 Pub. L. 115–141, § 104(b)(2), substituted “per energy equivalent of a gallon of gasoline (as defined in section 4041(a)(2)(C))” for “per gallon”.

(E) 9.71 cents per MCF (determined at standard temperature and pressure) in the case of compressed natural gas.

(3) Expenditures from Account Amounts in the Mass Transit Account shall be available, as provided by appropriation Acts, for making capital or capital related expenditures (including capital expenditures for new projects) before December 12, 2026, in accordance with the Surface Transportation Extension Act of 2026 or any other provision of law which was referred to in this paragraph before the date of the enactment of such Act (as such Act and provisions of law are in effect on the date of the enactment of such Act).

Amended 1987, 1991, 1994, 1997, 1998, 2003, 2004, 2005, 2008, 2009, 2010, 2011, 2012, 2014, 2015, 2020, 2021, 2026

2026 Pub. L. 119-103 Pub. L. 119–103, § 3201(a), substituted “December 12, 2026” for “October 1, 2026” and “Surface Transportation Extension Act of 2026” for “Infrastructure Investment and Jobs Act”.
2021 Pub. L. 117-58 Pub. L. 117–58, § 80101(a), substituted “October 1, 2026” for “October 1, 2021” and “Infrastructure Investment and Jobs Act” for “Continuing Appropriations Act, 2021 and Other Extensions Act”.
2021 Pub. L. 117-52 Pub. L. 117–52, § 4(a), (d), temporarily substituted “December 4, 2021” for “November 1, 2021” and “Further Surface Transportation Extension Act of 2021” for “Surface Transportation Extension Act of 2021”. See Effective and Termination Dates of 2021 Amendment note below.
2021 Pub. L. 117-44 Pub. L. 117–44, § 201(a), (d), temporarily substituted “November 1, 2021” for “October 1, 2021” and “Surface Transportation Extension Act of 2021” for “Continuing Appropriations Act, 2021 and Other Extensions Act”. See Effective and Termination Dates of 2021 Amendment note below.
2020 Pub. L. 116-159 Pub. L. 116–159, § 1201, substituted “October 1, 2021” for “October 1, 2020” and “Continuing Appropriations Act, 2021 and Other Extensions Act” for “FAST Act”.
2015 Pub. L. 114-94 Pub. L. 114–94, § 31101(a), substituted “October 1, 2020” for “December 5, 2015” and “FAST Act” for “Surface Transportation Extension Act of 2015, Part II”.
2015 Pub. L. 114-87 Pub. L. 114–87 substituted “December 5, 2015” for “November 21, 2015” and “Surface Transportation Extension Act of 2015, Part II” for “Surface Transportation Extension Act of 2015”.
2015 Pub. L. 114-73 Pub. L. 114–73 substituted “November 21, 2015” for “October 30, 2015” and “Surface Transportation Extension Act of 2015” for “Surface Transportation and Veterans Health Care Choice Improvement Act of 2015”.
2015 Pub. L. 114-41 Pub. L. 114–41, § 2001(a), substituted “October 30, 2015” for “August 1, 2015” and “Surface Transportation and Veterans Health Care Choice Improvement Act of 2015” for “Highway and Transportation Funding Act of 2015”.
2015 Pub. L. 114-21 Pub. L. 114–21 substituted “August 1, 2015” for “June 1, 2015” and “Highway and Transportation Funding Act of 2015” for “Highway and Transportation Funding Act of 2014”.
2014 Pub. L. 113-159 Pub. L. 113–159, § 2001(a), substituted “June 1, 2015” for “October 1, 2014” and “Highway and Transportation Funding Act of 2014” for “MAP–21”.
2012 Pub. L. 112-141 Pub. L. 112–141, § 40101(a), substituted “October 1, 2014” for “July 1, 2012” and “MAP-21” for “Surface Transportation Extension Act of 2012”.
2012 Pub. L. 112-140 Pub. L. 112–140, §§ 1(c), 401(a), temporarily substituted “July 7, 2012” for “July 1, 2012” and “Temporary Surface Transportation Extension Act of 2012” for “Surface Transportation Extension Act of 2012”. See Effective and Termination Dates of 2012 Amendment note below.
2012 Pub. L. 112-102 Pub. L. 112–102, § 401(a), substituted “July 1, 2012” for “April 1, 2012” and “Surface Transportation Extension Act of 2012” for “Surface Transportation Extension Act of 2011, Part II”.
2011 Pub. L. 112-30 Pub. L. 112–30, § 141(a), substituted “April 1, 2012” for “October 1, 2011” and “Surface Transportation Extension Act of 2011, Part II” for “Surface Transportation Extension Act of 2011”.
2011 Pub. L. 112-5 Pub. L. 112–5, § 401(a)(2), (3), substituted “October 1, 2011” for “March 5, 2011” and “the Surface Transportation Extension Act of 2011” for “the Surface Transportation Extension Act of 2010, Part II”.
2010 Pub. L. 111-322 Pub. L. 111–322, § 2401(a)(3), substituted “March 5, 2011” for “January 1, 2011”.
2010 Pub. L. 111-322 Pub. L. 111–322, § 2401(a)(2), substituted “the Surface Transportation Extension Act of 2010, Part II” for “the Surface Transportation Extension Act of 2010”.
2010 Pub. L. 111-147 Pub. L. 111–147, § 445(a)(2), substituted “January 1, 2011” for “October 1, 2009” and “in accordance with the Surface Transportation Extension Act of 2010 or any other provision of law which was referred to in this paragraph before the date of the enactment of such Act (as such Act and provisions of law are in effect on the date of the enactment of such Act).” for “in accordance with the first Continuing Appropriations Resolution for Fiscal Year 2010 enacted into law or any other provision of law which was referred to in this paragraph before the date of the enactment of such Continuing Appropriations Resolution (as such Resolution and provisions of law are in effect on the date of the enactment of the last amendment to such Resolution).”
2009 Pub. L. 111-88 Pub. L. 111–88 inserted “the last amendment to” after “on the date of the enactment of”.
2009 Pub. L. 111-68 Pub. L. 111–68, § 159(b)(2), substituted “in accordance with the first Continuing Appropriations Resolution for Fiscal Year 2010 enacted into law or any other provision of law which was referred to in this paragraph before the date of the enactment of such Continuing Appropriations Resolution (as such Resolution and provisions of law are in effect on the date of the enactment of such Resolution).” for “in accordance with the SAFETEA–LU Technical Corrections Act of 2008 or any other provision of law which was referred to in this paragraph before the date of the enactment of such Act (as such Act and provisions of law are in effect on the date of the enactment of such Act).”
2008 Pub. L. 110-244 Pub. L. 110–244 substituted “SAFETEA–LU Technical Corrections Act of 2008” for “Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users”.
2005 Pub. L. 109-59 Pub. L. 109–59, § 11101(d)(1)(B), reenacted heading without change and amended text of par. (3) generally, substituting provisions relating to availability of amounts for making capital or capital related expenditures before Oct. 1, 2009, for provisions relating to availability of amounts for making capital or capital-related expenditures before Aug. 15, 2005.
2005 Pub. L. 109-42 Pub. L. 109–42, § 7(a)(2)(A), (E), substituted “August 15, 2005” for “July 31, 2005” in introductory provisions and “Part VI” for “Part V” in concluding provisions.
2005 Pub. L. 109-40 Pub. L. 109–40, § 9(a)(2)(A), (E), substituted “July 31, 2005” for “July 28, 2005” in introductory provisions and “Part V” for “Part IV” in concluding provisions.
2005 Pub. L. 109-37 Pub. L. 109–37, § 9(a)(2)(A), (E), substituted “July 28, 2005” for “July 22, 2005” in introductory provisions and “Part IV” for “Part III” in concluding provisions.
2005 Pub. L. 109-35 Pub. L. 109–35, § 9(a)(2)(A), (E), substituted “July 22, 2005” for “July 20, 2005” in introductory provisions and “Part III” for “Part II” in concluding provisions.
2005 Pub. L. 109-20 Pub. L. 109–20, § 9(a)(2)(A), (E), substituted “July 20, 2005” for “July 1, 2005” in introductory provisions and inserted “, Part II” after “Surface Transportation Extension Act of 2005” in concluding provisions.
2005 Pub. L. 109-14 Pub. L. 109–14, § 9(a)(2)(A), substituted “July 1, 2005” for “June 1, 2005” in introductory provisions and “Surface Transportation Extension Act of 2005” for “Surface Transportation Extension Act of 2004, Part V” in concluding provisions.
2005 Pub. L. 109-14 Pub. L. 109–14, § 9(a)(2)(B)–(D), added subpar. (J), relating to expenditures in accordance with the Surface Transportation Extension Act of 2005.
2005 Pub. L. 109-20 Pub. L. 109–20, § 9(a)(2)(B)–(D), added subpar. (K), relating to expenditures in accordance with the Surface Transportation Extension Act of 2005, Part II.
2005 Pub. L. 109-35 Pub. L. 109–35, § 9(a)(2)(B)–(D), added subpar. (L), relating to expenditures in accordance with the Surface Transportation Extension Act of 2005, Part III.
2005 Pub. L. 109-37 Pub. L. 109–37, § 9(a)(2)(B)–(D), added subpar. (M), relating to expenditures in accordance with the Surface Transportation Extension Act of 2005, Part IV.
2005 Pub. L. 109-40 Pub. L. 109–40, § 9(a)(2)(B)–(D), added subpar. (N), relating to expenditures in accordance with the Surface Transportation Extension Act of 2005, Part V.
2005 Pub. L. 109-42 Pub. L. 109–42, § 7(a)(2)(B)–(D), added subpar. (O), relating to expenditures in accordance with the Surface Transportation Extension Act of 2005, Part VI.
2004 Pub. L. 108-310 Pub. L. 108–310, § 13(a)(2)(A), (E), substituted “June 1, 2005” for “October 1, 2004” in introductory provisions and “Part V” for “Part IV” in concluding provisions.
2004 Pub. L. 108-280 Pub. L. 108–280, § 10(a)(2)(A), (E), substituted “October 1, 2004” for “August 1, 2004” in introductory provisions and “Part IV” for “Part III” in concluding provisions.
2004 Pub. L. 108-263 Pub. L. 108–263, § 10(a)(2)(A), (E), substituted “August 1, 2004” for “July 1, 2004” in introductory provisions and “Part III” for “Part II” in concluding provisions.
2004 Pub. L. 108-224 Pub. L. 108–224, § 10(a)(2)(A), (E), substituted “July 1, 2004” for “May 1, 2004” in introductory provisions and inserted “, Part II” after “Surface Transportation Extension Act of 2004” in concluding provisions.
2004 Pub. L. 108-202 Pub. L. 108–202, § 12(a)(2)(A), (E), substituted “May 1, 2004” for “March 1, 2004” in introductory provisions and “Surface Transportation Extension Act of 2004” for “Surface Transportation Extension Act of 2003” in concluding provisions.
2004 Pub. L. 108-202 Pub. L. 108–202, § 12(a)(2)(B)–(D), added subpar. (E).
2004 Pub. L. 108-224 Pub. L. 108–224, § 10(a)(2)(B)–(D), added subpar. (F).
2004 Pub. L. 108-263 Pub. L. 108–263, § 10(a)(2)(B)–(D), added subpar. (G).
2004 Pub. L. 108-280 Pub. L. 108–280, § 10(a)(2)(B)–(D), added par. (H).
2004 Pub. L. 108-310 Pub. L. 108–310, § 13(a)(2)(B)–(D), added subpar. (I).
2003 Pub. L. 108-88 Pub. L. 108–88, § 12(a)(2), substituted “March 1, 2004” for “October 1, 2003” in introductory provisions, added subpar. (D), and substituted “Surface Transportation Extension Act of 2003” for “TEA 21 Restoration Act” in concluding provisions.
1998 Pub. L. 105-225 Pub. L. 105–225, § 7(a), which added second period at the end of par. (3), was repealed by Pub. L. 105–354.
1998 Pub. L. 105-178 Pub. L. 105–178, § 9002(f)(5), as added by Pub. L. 105–206, § 9015(a), substituted “the date of the enactment of the TEA 21 Restoration Act” for “the date of enactment of the Transportation Equity Act for the 21st Century” in concluding provisions.
1998 Pub. L. 105-178 Pub. L. 105–178, § 9002(d)(2), substituted “2003” for “1998” in introductory provisions, added subpar. (C), and substituted “as such section and Acts are in effect on the date of enactment of the Transportation Equity Act for the 21st Century.” for “as section 5338(a)(1) or (b)(1) and the Intermodal Surface Transportation Efficiency Act of 1991 were in effect on December 18, 1991” in concluding provisions.
1997 Pub. L. 105-130 Pub. L. 105–130, § 9(a)(2)(A), substituted “1998” for “1997” in introductory provisions.
1997 Pub. L. 105-130 Pub. L. 105–130, § 9(a)(2)(B), which directed substitution of “the enactment of the last sentence of subsection (c)(1)” for “the enactment of the Intermodal Surface Transportation Efficiency Act of 1991”, could not be executed because the words “the enactment of the Intermodal Surface Transportation Efficiency Act of 1991” did not appear subsequent to the amendment by Pub. L. 105–102. See below.
1997 Pub. L. 105-102 Pub. L. 105–102, in concluding provisions, substituted “section 5338(a)(1) or (b)(1) and the Intermodal Surface Transportation Efficiency Act of 1991 were in effect on December 18, 1991” for “such Acts are in effect on the date of the enactment of the Intermodal Surface Transportation Efficiency Act of 1991.”
1994 Pub. L. 103-429 Pub. L. 103–429 substituted “section 5338(a)(1) or (b)(1) of title 49” for “paragraph (1) or (3) of subsection (a), or paragraph (1) or (3) of subsection (b), of section 21 of the Federal Transit Act”.
1991 Pub. L. 102-240 Pub. L. 102–240, § 8002(e)(1), (f), inserted “or capital-related” after “capital” the first time appearing and substituted “1997” for “1993” and “in accordance with—” and subpars. (A) and (B) and concluding provisions for “in accordance with section 21(a)(2) of the Urban Mass Transportation Act of 1964.”
1987 Pub. L. 100-17 Pub. L. 100–17, § 503(a)(1), substituted “1993” for “1988”.

(4) Limitation Rules similar to the rules of subsection (d) shall apply to the Mass Transit Account.

Amended 1998

1998 Pub. L. 105-178 Pub. L. 105–178, § 9004(d), reenacted heading without change and amended text of par. (4) generally. Prior to amendment, text read as follows: “Rules similar to the rules of subsection (d) shall apply to the Mass Transit Account except that subsection (d)(1) shall be applied by substituting ‘12-month’ for ‘24-month’.”

(5) Portion of certain transfers to be made from account

Amended 1987

1987 Pub. L. 100-17 Pub. L. 100–17, § 504, added par. (5).

(A) In general Transfers under paragraphs (2) and (3) of subsection (c) shall be borne by the Highway Account and the Mass Transit Account in proportion to the respective revenues transferred under this section to the Highway Account (after the application of paragraph (2)) and the Mass Transit Account.

Amended 1997, 2010

2010 Pub. L. 111-147 Pub. L. 111–147, § 444(b)(4), substituted “(2) and (3)” for “(2), (3), and (4)”.
1997 Pub. L. 105-34 Pub. L. 105–34, § 1601(f)(2)(B), struck out “; except that any such transfers to the extent attributable to section 6427(g) shall be borne only by the Highway Account” before period at end.

Cited by 1

(B) Highway Account For purposes of subparagraph (A), the term “Highway Account” means the portion of the Highway Trust Fund which is not the Mass Transit Account.

Cited by 13

(f) Determination of Trust Fund balances after September 30, 1998

Amended 1993, 1997, 1998, 2008

2008 Pub. L. 110-318 Pub. L. 110–318 designated existing provisions as par. (1), inserted heading, redesignated former pars. (1) and (2) as subpars. (A) and (B), respectively, of par. (1), realigned margins, substituted “paragraph” for “subsection” in concluding provisions of par. (1), and added par. (2).
1998 Pub. L. 105-178 Pub. L. 105–178, § 9004(a)(1), added subsec. (f).
1997 Pub. L. 105-34 Pub. L. 105–34, § 901(d)(1), struck out heading and text of subsec. (f) which consisted of pars. (1) to (4) relating to definition of Highway Trust Fund financing rate.
1993 Pub. L. 103-66 Pub. L. 103–66, § 13242(d)(41), added subsec. (f).

(1) In general For purposes of determining the balances of the Highway Trust Fund and the Mass Transit Account after September 30, 1998, the opening balance of the Highway Trust Fund (other than the Mass Transit Account) on October 1, 1998, shall be $8,000,000,000. The Secretary shall cancel obligations held by the Highway Trust Fund to reflect the reduction in the balance under this paragraph.

Amended 2010

2010 Pub. L. 111-147 Pub. L. 111–147, § 441(b), struck out subpar. (A) designation before “the opening balance” and substituted “September 30, 1998,” for “September 30, 1998—” and “$8,000,000,000.” for “$8,000,000,000, and”.
2010 Pub. L. 111-147 Pub. L. 111–147, § 441(a), struck out subpar. (B) which read as follows: “notwithstanding section 9602(b), obligations held by such Fund after September 30, 1998, shall be obligations of the United States which are not interest-bearing.”

(2) Restoration of foregone interest Out of money in the Treasury not otherwise appropriated, there is hereby appropriated—

Amended 1998, 2009, 2010

2010 Pub. L. 111-147 Pub. L. 111–147, § 442(a), amended par. (2) generally. Prior to amendment, text read as follows: “Out of money in the Treasury not otherwise appropriated, there is hereby appropriated (without fiscal year limitation) to the Highway Trust Fund $7,000,000,000.”
2009 Pub. L. 111-46 Pub. L. 111–46 added par. (2) and struck out former par. (2). Prior to amendment, text read as follows: “Out of money in the Treasury not otherwise appropriated, there is hereby appropriated to the Highway Trust Fund $8,017,000,000.”
1998 Pub. L. 105-277 Pub. L. 105–277 amended par. (2) generally. Prior to amendment, par. (2) read as follows: “no interest accruing after September 30, 1998, on any obligation held by such Fund shall be credited to such Fund.”

(A) $14,700,000,000 to the Highway Account (as defined in subsection (e)(5)(B)) in the Highway Trust Fund; and

(B) $4,800,000,000 to the Mass Transit Account in the Highway Trust Fund.

(3) Increase in Fund balance There is hereby transferred to the Highway Account (as defined in subsection (e)(5)(B)) in the Highway Trust Fund amounts appropriated from the Leaking Underground Storage Tank Trust Fund under section 9508(c)(2).

Amended 2012

2012 Pub. L. 112-141 Pub. L. 112–141, § 40201(b)(1), added par. (3).

Cited by 1

(4) Additional appropriations to Trust Fund Out of money in the Treasury not otherwise appropriated, there is hereby appropriated to—

Amended 2010, 2012

2012 Pub. L. 112-141 Pub. L. 112–141, § 40251, added par. (4). Former par. (4) redesignated (5).
2012 Pub. L. 112-141 Pub. L. 112–141, § 40201(b)(2), struck out “appropriated” before “amounts” in heading and inserted “or transferred” after “appropriated” in text.
2010 Pub. L. 111-147 Pub. L. 111–147, § 443(a), added par. (4).

(A) the Highway Account (as defined in subsection (e)(5)(B)) in the Highway Trust Fund—

(i) for fiscal year 2013, $6,200,000,000, and

(ii) for fiscal year 2014, $10,400,000,000, and

(B) the Mass Transit Account in the Highway Trust Fund, for fiscal year 2014, $2,200,000,000.

(5) Additional sums Out of money in the Treasury not otherwise appropriated, there is hereby appropriated—

Amended 2012, 2014

2014 Pub. L. 113-159 Pub. L. 113–159, § 2002(a), added pars. (5) and (6) and redesignated former par. (5) as (7).
2012 Pub. L. 112-141 Pub. L. 112–141, § 40251, redesignated par. (4) as (5).

(A) $7,765,000,000 to the Highway Account (as defined in subsection (e)(5)(B)) in the Highway Trust Fund; and

(B) $2,000,000,000 to the Mass Transit Account in the Highway Trust Fund.

(6) Additional increase in Fund balance There is hereby transferred to the Highway Account (as defined in subsection (e)(5)(B)) in the Highway Trust Fund amounts appropriated from the Leaking Underground Storage Tank Trust Fund under section 9508(c)(3).

Amended 2014

2014 Pub. L. 113-159 Pub. L. 113–159, § 2002(a), added pars. (5) and (6) and redesignated former par. (5) as (7).

Cited by 1

(7) Additional sums Out of money in the Treasury not otherwise appropriated, there is hereby appropriated—

Amended 2014, 2015

2015 Pub. L. 114-41 Pub. L. 114–41, § 2002, added par. (7). Former par. (7) redesignated (8).
2014 Pub. L. 113-159 Pub. L. 113–159, § 2002(a), added pars. (5) and (6) and redesignated former par. (5) as (7).

(A) $6,068,000,000 to the Highway Account (as defined in subsection (e)(5)(B)) in the Highway Trust Fund; and

(B) $2,000,000,000 to the Mass Transit Account in the Highway Trust Fund.

(8) Further transfers to Trust Fund Out of money in the Treasury not otherwise appropriated, there is hereby appropriated—

Amended 2015

2015 Pub. L. 114-94 Pub. L. 114–94, § 31201, added par. (8). Former par. (8) redesignated (10).
2015 Pub. L. 114-41 Pub. L. 114–41, § 2002, redesignated par. (7) as (8).

(A) $51,900,000,000 to the Highway Account (as defined in subsection (e)(5)(B)) in the Highway Trust Fund; and

(B) $18,100,000,000 to the Mass Transit Account in the Highway Trust Fund.

(9) Additional increase in Fund balance There is hereby transferred to the Highway Account (as defined in subsection (e)(5)(B)) in the Highway Trust Fund amounts appropriated from the Leaking Underground Storage Tank Trust Fund under section 9508(c)(4).

Amended 2015

2015 Pub. L. 114-94 Pub. L. 114–94, § 31201, added par. (9).

Cited by 1

(10) Further transfers to Trust Fund Out of money in the Treasury not otherwise appropriated, there is hereby appropriated—

Amended 2015, 2020

2020 Pub. L. 116-159 Pub. L. 116–159, § 1204, added par. (10) and redesignated former par. (10) as (11).
2015 Pub. L. 114-94 Pub. L. 114–94, § 31201, redesignated par. (8) as (10).

(A) $10,400,000,000 to the Highway Account (as defined in subsection (e)(5)(B)) in the Highway Trust Fund; and

(B) $3,200,000,000 to the Mass Transit Account in the Highway Trust Fund.

(11) Further transfers to Trust Fund Out of money in the Treasury not otherwise appropriated, there is hereby appropriated—

Amended 2020, 2021

2021 Pub. L. 117-58 Pub. L. 117–58, § 80103, added par. (11) and redesignated former par. (11) as (12).
2020 Pub. L. 116-159 Pub. L. 116–159, § 1204, added par. (10) and redesignated former par. (10) as (11).

(A) $90,000,000,000 to the Highway Account (as defined in subsection (e)(5)(B)) in the Highway Trust Fund; and

(B) $28,000,000,000 to the Mass Transit Account in the Highway Trust Fund.

(12) Treatment of amounts Any amount appropriated or transferred under this subsection to the Highway Trust Fund shall remain available without fiscal year limitation.

Amended 2021

2021 Pub. L. 117-58 Pub. L. 117–58, § 80103, added par. (11) and redesignated former par. (11) as (12).