# Pub. L. 100-448: changes to the Internal Revenue Code

1988-09-28, 102 Stat. 1839. Source: <https://www.govinfo.gov/link/plaw/100/public/448>.

## Legislative history

- Bill: [H.R. 2342](https://www.congress.gov/bill/100th-congress/house-bill/2342)

## § 9503: Highway Trust Fund

- § 9503(c)(4)(A): 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;.”
- § 9503(c)(4): 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.”

## § 9504: Sport Fish Restoration and Boating Trust Fund

- § 9504(b)(2): Pub. L. 100–448, § 6(c)(3), substituted “(as in effect on October 1, 1988)” for “(as in effect on June 1, 1984)”.
- § 9504(c): Pub. L. 100–448, § 6(a)(2), substituted provisions authorizing expenditures before Apr. 1, 1994, to carry out the purposes of section 13106 of title 46 as in effect on Oct. 1, 1988, for provisions which had authorized expenditures before Apr. 1, 1989, to carry out the purposes of that section as in effect on June 1, 1984.