# Pub. L. 105-178: changes to the Internal Revenue Code 1998-06-09, 112 Stat. 502. Source: . ## Legislative history - Bill: [H.R. 2400](https://www.congress.gov/bill/105th-congress/house-bill/2400) - House report: [H. Rept. 105-467](https://www.govinfo.gov/content/pkg/CRPT-105hrpt467/html/CRPT-105hrpt467.htm) - Senate report: [S. Rept. 105-95](https://www.govinfo.gov/content/pkg/CRPT-105srpt95/html/CRPT-105srpt95.htm) - Conference report: [H. Rept. 105-550](https://www.govinfo.gov/content/pkg/CRPT-105hrpt550/html/CRPT-105hrpt550.htm) - Bluebook: [JCT general explanation (1998)](https://www.govinfo.gov/app/details/CPRT-105JPRT52240) ## § 40: Alcohol, etc., used as fuel - § 40(e)(1): Pub. L. 105–178, § 9003(a)(3), substituted “December 31, 2007” for “December 31, 2000” in subpar. (A) and “January 1, 2008” for “January 1, 2001” in subpar. (B). - § 40(h): Pub. L. 105–178, § 9003(b)(1), reenacted heading without change and amended text of subsec. (h) generally. Prior to amendment, text read as follows: “In the case of any alcohol mixture credit or alcohol credit with respect to any alcohol which is ethanol— ## § 132: Certain fringe benefits - § 132(f)(2)(A): Pub. L. 105–178, § 9010(c)(1), substituted “$100” for “$65”. - § 132(f)(2)(A): Pub. L. 105–178, § 9010(b)(2)(A), substituted “$65” for “$60”. - § 132(f)(2)(B): Pub. L. 105–178, § 9010(b)(2)(B), substituted “$175” for “$155”. - § 132(f)(4): Pub. L. 105–178, § 9010(a)(1), amended heading and text of par. (4) generally. Prior to amendment, text read as follows: “Subsection (a)(5) shall not apply to any qualified transportation fringe unless such benefit is provided in addition to (and not in lieu of) any compensation otherwise payable to the employee. This paragraph shall not apply to any qualified parking provided in lieu of compensation which otherwise would have been includible in gross income of the employee, and no amount shall be included in the gross income of the employee solely because the employee may choose between the qualified parking and compensation.” - § 132(f)(6): Pub. L. 105–178, § 9010(b)(1), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “In the case of any taxable year beginning in a calendar year after 1993, the dollar amounts contained in paragraph (2)(A) and (B) shall be increased by an amount equal to— - § 132(f)(6)(A): Pub. L. 105–178, § 9010(c)(2), inserted concluding provisions. ## § 4041: Imposition of tax - § 4041(a)(1)(C)(ii)(II): Pub. L. 105–178, § 9006(a)(1), substituted “November 1, 1998” for “October 1, 1999”. - § 4041(a)(1)(C)(ii)(III): Pub. L. 105–178, § 9006(a)(2), substituted “October 31, 1998” for “September 30, 1999”. - § 4041(a)(1)(C)(iii)(I): Pub. L. 105–178, § 9002(a)(1)(A), substituted “2005” for “1999”. - § 4041(a)(2)(B): Pub. L. 105–178, § 9002(a)(1)(B), substituted “2005” for “1999” in concluding provisions. - § 4041(b)(2)(A)(i): Pub. L. 105–178, § 9003(b)(2)(A)(i), substituted “the applicable blender rate” for “5.4 cents”. - § 4041(b)(2)(C): Pub. L. 105–178, § 9003(b)(2)(A)(ii), added subpar. (C). Former subpar. (C) redesignated (D). - § 4041(b)(2)(C): Pub. L. 105–178, § 9003(a)(1)(A), substituted “2007” for “2000”. - § 4041(b)(2)(D): Pub. L. 105–178, § 9003(b)(2)(A)(ii), redesignated subpar. (C) as (D). - § 4041(k): Pub. L. 105–178, § 9003(a)(1)(B), substituted “2007” for “2000”. - § 4041(m)(1)(A): Pub. L. 105–178, § 9002(a)(1)(C), substituted “2005” for “1999” in two places. ## § 4051: Imposition of tax on heavy trucks and trailers sold at retail - § 4051(c): Pub. L. 105–178 substituted “2005” for “1999”. ## § 4071: Imposition of tax - § 4071(d): Pub. L. 105–178 substituted “2005” for “1999”. ## § 4081: Imposition of tax - § 4081(c): Pub. L. 105–178, § 9003(b)(2)(B), amended heading and text of subpar. (A) generally. Prior to amendment, text read as follows: “The alcohol mixture rate for a qualified alcohol mixture which contains gasoline is the excess of the rate which would (but for this paragraph) be determined under subsection (a) over— - § 4081(c): Pub. L. 105–178, § 9003(b)(2)(C), substituted “the applicable blender rate (as defined in section 4041(b)(2)(C))” for “5.4 cents”. - § 4081(c): Pub. L. 105–178, § 9003(a)(1)(C), substituted “2007” for “2000”. - § 4081(d)(1): Pub. L. 105–178, § 9002(a)(1)(F), substituted “2005” for “1999”. ## § 4221: Certain tax-free sales - § 4221(a): Pub. L. 105–178 substituted “2005” for “1999” in concluding provisions. ## § 4481: Imposition of tax - § 4481(e): Pub. L. 105–178 substituted “2005” for “1999”. ## § 4482: Definitions - § 4482(c)(4), § 4482(d): Pub. L. 105–178 substituted “2005” for “1999” wherever appearing. ## § 4483: Exemptions - § 4483(g): Pub. L. 105–178 substituted “2005” for “1999”. ## § 6412: Floor stocks refunds - § 6412(a)(1): Pub. L. 105–178 substituted “2005” for “1999” and “2006” for “2000” wherever appearing. ## § 6421: Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes - § 6421(d)(2): Pub. L. 105–178, § 9009(b)(3), reenacted heading without change and amended text of par. (2) generally. Prior to amendment, text read as follows: “If $1,000 or more is payable under this section to any person with respect to gasoline used during any of the first three quarters of his taxable year, a claim may be filed under this section by such person with respect to gasoline used during such quarter. No claim filed under this paragraph shall be allowed unless filed on or before the last day of the first quarter following the quarter for which the claim is filed.” - § 6421(f)(3)(B): Pub. L. 105–178, § 9006(b)(1)(A), substituted “November 1, 1998” for “October 1, 1999”. - § 6421(f)(3)(B): Pub. L. 105–178, § 9006(b)(1)(B), substituted “October 31, 1998” for “September 30, 1999”. ## § 6427: Fuels not used for taxable purposes - § 6427(f): Pub. L. 105–178, § 9003(a)(2), substituted “2007” for “1999”. - § 6427(i)(2)(A): Pub. L. 105–178, § 9009(a), reenacted heading without change and amended text of subpar. (A) generally. Prior to amendment, text read as follows: “If $1,000 or more is payable under subsections (a), (b), (d), (h), and (q) to any person with respect to fuel used during any of the first 3 quarters of his taxable year, a claim may be filed under this section with respect to fuel used, during such quarter.” - § 6427(i)(4), § 6427(i): Pub. L. 105–178, § 9009(b)(1), redesignated par. (5) as (4) and struck out par. (4) which read as follows: - § 6427(k)(2): Pub. L. 105–178, § 9009(b)(2), reenacted heading without change and amended text of par. (2) generally. Prior to amendment, text read as follows: “Paragraph (1) shall not apply to a payment of a claim filed under paragraph (2), (3), (4), or (5) of subsection (i).” - § 6427(l)(3)(B): Pub. L. 105–178, § 9006(b)(2)(A), substituted “November 1, 1998” for “October 1, 1999”. - § 6427(l)(3)(B): Pub. L. 105–178, § 9006(b)(2)(B), substituted “October 31, 1998” for “September 30, 1999”. ## § 9503: Highway Trust Fund - § 9503(b)(1): Pub. L. 105–178, § 9002(c)(1)(A), substituted “2005” for “1999” in introductory provisions. - § 9503(b)(1)(C), § 9503(b)(1)(D), § 9503(b)(1)(E), § 9503(b)(1): 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),”. - § 9503(b)(2): Pub. L. 105–178, § 9002(c)(1), substituted “2005” for “1999” wherever appearing in heading and text and substituted “2006” for “2000” in text. - § 9503(b)(4)(D): Pub. L. 105–178, § 9005(a)(1), substituted “exceeds— - § 9503(b)(4)(D): 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— - § 9503(b)(4): Pub. L. 105–178, § 9002(c)(1)(A), substituted “2005” for “1999”. - § 9503(b)(6): Pub. L. 105–178, § 9004(c), added par. (6). - § 9503(c)(1): 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. - § 9503(c)(1): 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.” - § 9503(c)(2): Pub. L. 105–178, § 9002(c)(1), substituted “2006” for “2000” in introductory provisions and “2005” for “1999” in concluding provisions. - § 9503(c)(2): 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”. - § 9503(c)(2): 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”. - § 9503(c)(3): Pub. L. 105–178, § 9002(c)(3), substituted “Floor stocks refunds” for “2005 floor stocks refunds” in heading. - § 9503(c)(3): Pub. L. 105–178, § 9002(c)(1), substituted “2005” for “1999” in heading and “2006” for “2000” in text. - § 9503(c)(4)(A): Pub. L. 105–178, § 9002(c)(2)(A), substituted “2005” for “1998”. - § 9503(c)(4)(A): Pub. L. 105–178, § 9005(a)(2), inserted concluding provisions. - § 9503(c)(5)(A): Pub. L. 105–178, § 9002(c)(2)(A), substituted “2005” for “1998”. - § 9503(c): 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. - § 9503(c): 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.” - § 9503(e)(2): 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— - § 9503(e)(3): 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. - § 9503(e)(3): 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. - § 9503(e)(4): 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’.” - § 9503(f): Pub. L. 105–178, § 9004(a)(1), added subsec. (f). ## § 9504: Sport Fish Restoration and Boating Trust Fund - § 9504(b)(2)(A): Pub. L. 105–178, § 9005(f)(1), as added by Pub. L. 105–206, § 9015(b), substituted “the date of the enactment of the TEA 21 Restoration Act” for “the date of the enactment of the Transportation Equity Act for the 21st Century”. - § 9504(b)(2)(A): Pub. L. 105–178, § 9005(b)(1), substituted “the date of the enactment of the Transportation Equity Act for the 21st Century),” for “October 1, 1988), and”. - § 9504(b)(2)(B): Pub. L. 105–178, § 9005(f)(2), as added by Pub. L. 105–206, § 9015(b), substituted “the TEA 21 Restoration Act” for “such Act”. - § 9504(b)(2)(B): Pub. L. 105–178, § 9005(b)(3), added subpar. (B). Former subpar. (B) redesignated (C). - § 9504(b)(2)(B): Pub. L. 105–178, § 9005(b)(2), substituted “the date of the enactment of the Transportation Equity Act for the 21st Century” for “November 29, 1990”. - § 9504(b)(2)(C): Pub. L. 105–178, § 9005(f)(3), as added by Pub. L. 105–206, § 9015(b), substituted “the date of the enactment of the TEA 21 Restoration Act” for “the date of the enactment of the Transportation Equity Act for the 21st Century”. - § 9504(b)(2)(C): Pub. L. 105–178, § 9005(b)(3), redesignated subpar. (B) as (C). - § 9504(c): Pub. L. 105–178, § 9005(f)(4), as added by Pub. L. 105–206, § 9015(b), 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”. - § 9504(c): Pub. L. 105–178, § 9005(c), substituted “2003” for “1998” and “the date of enactment of the Transportation Equity Act for the 21st Century” for “October 1, 1988”. - § 9504(d), § 9504(e): Pub. L. 105–178, § 9005(d), added subsec. (d) and redesignated former subsec. (d) as (e).