# Pub. L. 109-14: changes to the Internal Revenue Code

2005-05-31, 119 Stat. 336. Source: <https://www.govinfo.gov/link/plaw/109/public/14>.

## Legislative history

- Bill: [H.R. 2566](https://www.congress.gov/bill/109th-congress/house-bill/2566)
- Bluebook: [JCT general explanation (2007)](https://www.govinfo.gov/app/details/CPRT-110JPRT31502)

## § 4481: Imposition of tax

- § 4481(f): Pub. L. 109–14 substituted “2006” for “2005”.

## § 4482: Definitions

- § 4482(c)(4), § 4482(d): Pub. L. 109–14 substituted “2006” for “2005” wherever appearing.

## § 4483: Exemptions

- § 4483(h): Pub. L. 109–14 substituted “2006” for “2005”.

## § 9503: Highway Trust Fund

- § 9503(b)(6)(B): Pub. L. 109–14, § 9(a)(3), substituted “July 1, 2005” for “June 1, 2005”.
- § 9503(c)(1): Pub. L. 109–14, § 9(a)(1)(A), (E), substituted “July 1, 2005” for “June 1, 2005” in introductory provisions and “Surface Transportation Extension Act of 2005” for “Surface Transportation Extension Act of 2004, Part V” in concluding provisions.
- § 9503(c)(1): Pub. L. 109–14, § 9(a)(1)(B)–(D), added subpar. (L), relating to obligations authorized to be paid under the Surface Transportation Extension Act of 2005.
- § 9503(e)(3): Pub. L. 109–14, § 9(a)(2)(A), substituted “July 1, 2005” for “June 1, 2005” in introductory provisions and “Surface Transportation Extension Act of 2005” for “Surface Transportation Extension Act of 2004, Part V” in concluding provisions.
- § 9503(e)(3): Pub. L. 109–14, § 9(a)(2)(B)–(D), added subpar. (J), relating to expenditures in accordance with the Surface Transportation Extension Act of 2005.

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

- § 9504(b)(2)(A): Pub. L. 109–14, § 9(b)(1), substituted “Surface Transportation Extension Act of 2005” for “Surface Transportation Extension Act of 2004, Part V”.
- § 9504(b)(2)(B), § 9504(b)(2)(C): Pub. L. 109–14, § 9(b)(1), substituted “Surface Transportation Extension Act of 2005” for “Surface Transportation Extension Act of 2004, Part V”.
- § 9504(c): Pub. L. 109–14, § 9(b)(2), substituted “July 1, 2005” for “June 1, 2005” and “Surface Transportation Extension Act of 2005” for “Surface Transportation Extension Act of 2004, Part V”.
- § 9504(d)(2): Pub. L. 109–14, § 9(b)(3), substituted “July 1, 2005” for “June 1, 2005”.