# Pub. L. 108-310: changes to the Internal Revenue Code

2004-09-30, 118 Stat. 1163. Source: <https://www.govinfo.gov/link/plaw/108/public/310>.

## Legislative history

- Bill: [H.R. 5183](https://www.congress.gov/bill/108th-congress/house-bill/5183)
- Bluebook: [JCT general explanation (2005)](https://www.govinfo.gov/app/details/CPRT-109JPRT21118)

## § 9503: Highway Trust Fund

- § 9503(b)(4): Pub. L. 108–310, § 13(c), which directed the amendment of section 9503(b)(4) by inserting “before October 1, 2003, and for the period beginning after September 30, 2004, and” before “before October 1, 2005” in subpars. (E) and (F), was executed to this section, which is section 9503(b)(4) of the Internal Revenue Code of 1986, to reflect the probable intent of Congress.
- § 9503(b)(5)(B): Pub. L. 108–310, § 13(a)(3), substituted “June 1, 2005” for “October 1, 2004”.
- § 9503(c)(1): Pub. L. 108–310, § 13(a)(1)(A), (E), substituted “June 1, 2005” for “October 1, 2004” in introductory provisions and “Part V” for “Part IV” in concluding provisions.
- § 9503(c)(1): Pub. L. 108–310, § 13(a)(1)(B)–(D), added subpar. (K).
- § 9503(e)(3): Pub. L. 108–310, § 13(a)(2)(A), (E), substituted “June 1, 2005” for “October 1, 2004” in introductory provisions and “Part V” for “Part IV” in concluding provisions.
- § 9503(e)(3): Pub. L. 108–310, § 13(a)(2)(B)–(D), added subpar. (I).

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

- § 9504(b)(2)(A), § 9504(b)(2)(B), § 9504(b)(2)(C): Pub. L. 108–310, § 13(b)(1), substituted “Part V” for “Part IV”.
- § 9504(c): Pub. L. 108–310, § 13(b)(2), substituted “June 1, 2005” for “October 1, 2004” and “Part V” for “Part IV”.
- § 9504(d)(2): Pub. L. 108–310, § 13(b)(3), substituted “June 1, 2005” for “October 1, 2004”.