# Pub. L. 108-88: changes to the Internal Revenue Code

2003-09-30, 117 Stat. 1128. Source: <https://www.govinfo.gov/link/plaw/108/public/88>.

## Legislative history

- Bill: [H.R. 3087](https://www.congress.gov/bill/108th-congress/house-bill/3087)
- Senate report: [S. Rept. 108-54](https://www.govinfo.gov/content/pkg/CRPT-108srpt54/html/CRPT-108srpt54.htm)
- Bluebook: [JCT general explanation (2005)](https://www.govinfo.gov/app/details/CPRT-109JPRT21118)

## § 9503: Highway Trust Fund

- § 9503(b)(5)(B): Pub. L. 108–88, § 12(a)(3), substituted “March 1, 2004” for “October 1, 2003”.
- § 9503(c)(1): Pub. L. 108–88, § 12(a)(1), substituted “March 1, 2004” for “October 1, 2003” in introductory provisions, added subpar. (F), and substituted “Surface Transportation Extension Act of 2003” for “TEA 21 Restoration Act” in concluding provisions.
- § 9503(e)(3): Pub. L. 108–88, § 12(a)(2), substituted “March 1, 2004” for “October 1, 2003” in introductory provisions, added subpar. (D), and substituted “Surface Transportation Extension Act of 2003” for “TEA 21 Restoration Act” in concluding provisions.

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

- § 9504(b)(2)(A): Pub. L. 108–88, § 12(b)(1)(A), substituted “Surface Transportation Extension Act of 2003” for “Wildlife and Sport Fish Restoration Programs Improvement Act of 2000”.
- § 9504(b)(2)(B), § 9504(b)(2)(C): Pub. L. 108–88, § 12(b)(1)(B), substituted “Surface Transportation Extension Act of 2003” for “TEA 21 Restoration Act”.
- § 9504(c): Pub. L. 108–88, § 12(b)(2), substituted “March 1, 2004” for “October 1, 2003” and “Surface Transportation Extension Act of 2003” for “TEA 21 Restoration Act”.
- § 9504(d)(2): Pub. L. 108–88, § 12(b)(3), substituted “March 1, 2004” for “October 1, 2003”.