# Pub. L. 108-202: changes to the Internal Revenue Code

2004-02-29, 118 Stat. 491. Source: <https://www.govinfo.gov/link/plaw/108/public/202>.

## Legislative history

- Bill: [H.R. 3850](https://www.congress.gov/bill/108th-congress/house-bill/3850)
- Bluebook: [JCT general explanation (2005)](https://www.govinfo.gov/app/details/CPRT-109JPRT21118)

## § 9503: Highway Trust Fund

- § 9503(b)(5)(B): Pub. L. 108–202, § 12(a)(3), substituted “May 1, 2004” for “March 1, 2004”.
- § 9503(c)(1): 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.
- § 9503(c)(1): Pub. L. 108–202, § 12(a)(1)(B)–(D), added subpar. (G).
- § 9503(e)(3): 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.
- § 9503(e)(3): Pub. L. 108–202, § 12(a)(2)(B)–(D), added subpar. (E).

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

- § 9504(b)(2)(A), § 9504(b)(2)(B), § 9504(b)(2)(C): Pub. L. 108–202, § 12(b)(1), substituted “Surface Transportation Extension Act of 2004” for “Surface Transportation Extension Act of 2003”.
- § 9504(c): Pub. L. 108–202, § 12(b)(2), substituted “May 1, 2004” for “March 1, 2004” and “Surface Transportation Extension Act of 2004” for “Surface Transportation Extension Act of 2003”.
- § 9504(d)(2): Pub. L. 108–202, § 12(b)(3), substituted “May 1, 2004” for “March 1, 2004”.