# Pub. L. 105-130: changes to the Internal Revenue Code

1997-12-01, 111 Stat. 2560. Source: <https://www.govinfo.gov/link/plaw/105/public/130>.

## Legislative history

- Bill: [S. 1519](https://www.congress.gov/bill/105th-congress/senate-bill/1519)
- Bluebook: [JCT general explanation (1997)](https://www.govinfo.gov/app/details/CPRT-105JPRT45107)

## § 9503: Highway Trust Fund

- § 9503(c)(1): 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.”
- § 9503(c)(4)(A): Pub. L. 105–130, § 9(a)(1)(B), substituted “1998” for “1997”.
- § 9503(c)(5)(A): Pub. L. 105–130, § 9(a)(1)(C), substituted “1998” for “1997”.
- § 9503(c): Pub. L. 105–130, § 9(a)(1)(D), substituted “1998” for “1997”.
- § 9503(e)(3): Pub. L. 105–130, § 9(a)(2)(A), substituted “1998” for “1997” in introductory provisions.
- § 9503(e)(3): 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.

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

- § 9504(c): Pub. L. 105–130 substituted “October 1, 1998” for “April 1, 1998”.