§ 9508 Leaking Underground Storage Tank Trust Fund

OLRC 119-134 · eCFR 2026-10-19 · 25 amending Acts · cited by 1 sections

Enacted 1986 · Pub. L. 99-499 Amended · 25 Acts

1986198719891993199720042005200620112012201420152018202020212026(a) Creation of Trust Fund(b) Transfers to Trust Fund(c) Expenditures(d) Liability of the United States limited to amount in Trust Fund(e) Limitation on transfers to Leaking Underground Storage Tank Trust Fund
Connections Cited by 1 · Cites 5
§ 9508 Leaking Underground Storage Tank Trust Fund

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

(b) Transfers to Trust Fund There are hereby appropriated to the Leaking Underground Storage Tank Trust Fund amounts equivalent to—

Amended 1987, 1993, 2004
  • 2004 Pub. L. 108-357 Pub. L. 108–357, § 853(d)(2)(P), redesignated pars. (4) and (5) as (3) and (4), respectively, and struck out former par. (3) which read as follows: “taxes received in the Treasury under section 4091 (relating to tax on aviation fuel) to the extent attributable to the Leaking Underground Storage Tank Trust Fund financing rate under such section,”.
  • 1993 Pub. L. 103-66 Pub. L. 103–66, § 13242(d)(42)(C), which directed the substitution of “4081” for “4091” in last sentence, could not be executed because last sentence did not contain a reference to “4091”.
  • 1993 Pub. L. 103-66 Pub. L. 103–66, § 13163(c), inserted at end “For purposes of this subsection, there shall not be taken into account the taxes imposed by sections 4041 and 4081 on diesel fuel sold for use or used as fuel in a diesel-powered boat.”
  • 1987 Pub. L. 100-203 Pub. L. 100–203, § 10502(d)(16), added par. (3) and redesignated former pars. (3) and (4) as (4) and (5), respectively.

(1) taxes received in the Treasury under section 4041(d) (relating to additional taxes on motor fuels),

(2) taxes received in the Treasury under section 4081 (relating to tax on gasoline, diesel fuel, and kerosene) to the extent attributable to the Leaking Underground Storage Tank Trust Fund financing rate under such section,

Amended 1993, 1997
  • 1997 Pub. L. 105-34 Pub. L. 105–34 substituted “, diesel fuel, and kerosene” for “and diesel fuel”.
  • 1993 Pub. L. 103-66 Pub. L. 103–66, § 13242(d)(42)(A), inserted “and diesel fuel” after “gasoline”.

(3) taxes received in the Treasury under section 4042 (relating to tax on fuel used in commercial transportation on inland waterways) to the extent attributable to the Leaking Underground Storage Tank Trust Fund financing rate under such section, and

Amended 1987, 1989, 1993, 2004
  • 2004 Pub. L. 108-357 Pub. L. 108–357, § 853(d)(2)(P), redesignated pars. (4) and (5) as (3) and (4), respectively, and struck out former par. (3) which read as follows: “taxes received in the Treasury under section 4091 (relating to tax on aviation fuel) to the extent attributable to the Leaking Underground Storage Tank Trust Fund financing rate under such section,”.
  • 1993 Pub. L. 103-66 Pub. L. 103–66, § 13242(d)(42)(B), struck out “diesel fuel and” before “aviation fuel”.
  • 1989 Pub. L. 101-239 Pub. L. 101–239 substituted “Storage Tank Trust Fund financing” for “Storage Trust Fund financing”.
  • 1987 Pub. L. 100-203 Pub. L. 100–203, § 10502(d)(16), added par. (3) and redesignated former pars. (3) and (4) as (4) and (5), respectively.

(4) amounts received in the Treasury and collected under section 9003(h)(6) of the Solid Waste Disposal Act.

Amended 1987, 2004
  • 2004 Pub. L. 108-357 Pub. L. 108–357, § 853(d)(2)(P), redesignated pars. (4) and (5) as (3) and (4), respectively, and struck out former par. (3) which read as follows: “taxes received in the Treasury under section 4091 (relating to tax on aviation fuel) to the extent attributable to the Leaking Underground Storage Tank Trust Fund financing rate under such section,”.
  • 1987 Pub. L. 100-203 Pub. L. 100–203, § 10502(d)(16), added par. (3) and redesignated former pars. (3) and (4) as (4) and (5), respectively.

For purposes of this subsection, there shall not be taken into account the taxes imposed by sections 4041 and 4081 on diesel fuel sold for use or used as fuel in a diesel-powered boat.

(c) Expenditures

Amended 2005, 2006, 2012
  • 2012 Pub. L. 112-141 Pub. L. 112–141, § 40201(a), inserted par. (1) designation and heading, substituted “Except as provided in paragraph (2), amounts” for “Amounts”, and added par. (2).
  • 2006 Pub. L. 109-433 Pub. L. 109–433, which directed an amendment of subsec. (c) identical to that by Pub. L. 109–432, to be treated as not having been enacted. See Amendment note and Construction of Amendment by Pub. L. 109–433 note below.
  • 2006 Pub. L. 109-432 Pub. L. 109–432 substituted “sections 9003(h), 9003(i), 9003(j), 9004(f), 9005(c), 9010, 9011, 9012, and 9013” for “section 9003(h)” and “Public Law 109–168” for “Superfund Amendments and Reauthorization Act of 1986”.
  • 2005 Pub. L. 109-58 Pub. L. 109–58 reenacted heading without change and amended text of subsec. (c) generally. Prior to amendment, subsec. (c) related to availability of amounts in the Leaking Underground Storage Tank Trust Fund and transfers from the Trust Fund for certain repayments and credits.

(1) In general Except as provided in paragraphs (2), (3), and (4), amounts in the Leaking Underground Storage Tank Trust Fund shall be available, as provided in appropriation Acts, only for purposes of making expenditures to carry out sections 9003(h), 9003(i), 9003(j), 9004(f), 9005(c), 9010, 9011, 9012, and 9013 of the Solid Waste Disposal Act as in effect on the date of the enactment of Public Law 109–168.

Amended 2014, 2015, 2018
  • 2018 Pub. L. 115-141 Pub. L. 115–141 substituted “of Public Law” for “of the Public Law”.
  • 2015 Pub. L. 114-94 Pub. L. 114–94, § 31203(b), substituted “paragraphs (2), (3), and (4)” for “paragraphs (2) and (3)”.
  • 2014 Pub. L. 113-159 Pub. L. 113–159, § 2002(b)(2), substituted “paragraphs (2) and (3)” for “paragraph (2)”.

(2) Transfer to Highway Trust Fund Out of amounts in the Leaking Underground Storage Tank Trust Fund there is hereby appropriated $2,400,000,000 to be transferred under section 9503(f)(3) to the Highway Account (as defined in section 9503(e)(5)(B)) in the Highway Trust Fund.

Amended 1987, 1989, 2004
  • 2004 Pub. L. 108-357 Pub. L. 108–357, § 853(d)(2)(Q), substituted “section 4081” for “sections 4081 and 4091” in concluding provisions.
  • 1989 Pub. L. 101-239 Pub. L. 101–239 substituted “Storage Tank Trust Fund financing” for “Storage Trust Fund financing”.
  • 1987 Pub. L. 100-203 Pub. L. 100–203, § 10502(d)(17), added cl. (ii) and closing provisions, and struck out former cl. (ii) which read as follows: “credits allowed under section 34, with respect to the taxes imposed by sections 4041(d) and 4081 (to the extent attributable to the Leaking Underground Storage Tank Trust Fund financing rate under section 4081).”
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    (3) Additional transfer to Highway Trust Fund Out of amounts in the Leaking Underground Storage Tank Trust Fund there is hereby appropriated $1,000,000,000 to be transferred under section 9503(f)(6) to the Highway Account (as defined in section 9503(e)(5)(B)) in the Highway Trust Fund.

    Amended 2014
    Cited by 2

      (4) Additional transfer to Highway Trust Fund Out of amounts in the Leaking Underground Storage Tank Trust Fund there is hereby appropriated—

      Amended 2015
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        (A) on the date of the enactment of the FAST Act, $100,000,000,

        (B) on October 1, 2016, $100,000,000, and

        (C) on October 1, 2017, $100,000,000,

        to be transferred under section 9503(f)(9) to the Highway Account (as defined in section 9503(e)(5)(B)) in the Highway Trust Fund.

        (d) Liability of the United States limited to amount in Trust Fund

        (1) General rule Any claim filed against the Leaking Underground Storage Tank Trust Fund may be paid only out of such Trust Fund.

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          (2) Coordination with other provisions Nothing in the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 or the Superfund Amendments and Reauthorization Act of 1986 (or in any amendment made by either of such Acts) shall authorize the payment by the United States Government of any amount with respect to any such claim out of any source other than the Leaking Underground Storage Tank Trust Fund.

          (3) Order in which unpaid claims are to be paid If at any time the Leaking Underground Storage Tank Trust Fund has insufficient funds to pay all of the claims out of such Trust Fund at such time, such claims shall, to the extent permitted under paragraph (1), be paid in full in the order in which they were finally determined.

          (e) Limitation on transfers to Leaking Underground Storage Tank Trust Fund

          Amended 2005

          (1) In general Except as provided in paragraph (2), no amount may be appropriated to the Leaking Underground Storage Tank Trust Fund on and after the date of any expenditure from the Leaking Underground Storage Tank Trust Fund which is not permitted by this section. The determination of whether an expenditure is so permitted shall be made without regard to—

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

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

            (2) Exception for prior obligations Paragraph (1) 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 2011, 2012, 2014, 2015, 2020, 2021, 2026
            • 2026 Pub. L. 119-103 Pub. L. 119–103 substituted “December 12, 2026” for “October 1, 2026”.
            • 2021 Pub. L. 117-58 Pub. L. 117–58 substituted “October 1, 2026” for “October 1, 2021”.
            • 2021 Pub. L. 117-52 Pub. L. 117–52, § 4(c), (d), temporarily substituted “December 4, 2021” for “November 1, 2021”. See Termination Date of 2021 Amendment note below.
            • 2021 Pub. L. 117-44 Pub. L. 117–44, § 201(c), (d), temporarily substituted “November 1, 2021” for “October 1, 2021”. See Termination Date of 2021 Amendment note below.
            • 2020 Pub. L. 116-159 Pub. L. 116–159 substituted “October 1, 2021” for “October 1, 2020”.
            • 2015 Pub. L. 114-94 Pub. L. 114–94, § 31101(c), substituted “October 1, 2020” for “December 5, 2015”.
            • 2015 Pub. L. 114-87 Pub. L. 114–87 substituted “December 5, 2015” for “November 21, 2015”.
            • 2015 Pub. L. 114-73 Pub. L. 114–73 substituted “November 21, 2015” for “October 30, 2015”.
            • 2015 Pub. L. 114-41 Pub. L. 114–41 substituted “October 30, 2015” for “August 1, 2015”.
            • 2015 Pub. L. 114-21 Pub. L. 114–21 substituted “August 1, 2015” for “June 1, 2015”.
            • 2014 Pub. L. 113-159 Pub. L. 113–159, § 2001(c), substituted “June 1, 2015” for “October 1, 2014”.
            • 2012 Pub. L. 112-141 Pub. L. 112–141, § 40101(c), substituted “October 1, 2014” for “July 1, 2012”.
            • 2012 Pub. L. 112-140 Pub. L. 112–140, §§ 1(c), 401(c), 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 substituted “July 1, 2012” for “April 1, 2012”.
            • 2011 Pub. L. 112-30 Pub. L. 112–30 substituted “April 1, 2012” for “October 1, 2011”.
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