# Pub. L. 109-40: changes to the Internal Revenue Code

2005-07-28, 119 Stat. 421. Source: <https://www.govinfo.gov/link/plaw/109/public/40>.

## Legislative history

- Bill: [H.R. 3453](https://www.congress.gov/bill/109th-congress/house-bill/3453)
- Bluebook: [JCT general explanation (2007)](https://www.govinfo.gov/app/details/CPRT-110JPRT31502)

## § 9503: Highway Trust Fund

- § 9503(b)(6)(B): Pub. L. 109–40, § 9(a)(3), substituted “July 31, 2005” for “July 28, 2005”.
- § 9503(c)(1): Pub. L. 109–40, § 9(a)(1)(A), (E), substituted “July 31, 2005” for “July 28, 2005” in introductory provisions and “Part V” for “Part IV” in concluding provisions.
- § 9503(c)(1): Pub. L. 109–40, § 9(a)(1)(B)–(D), added subpar. (P), relating to obligations authorized to be paid under the Surface Transportation Extension Act of 2005, Part V.
- § 9503(e)(3): Pub. L. 109–40, § 9(a)(2)(A), (E), substituted “July 31, 2005” for “July 28, 2005” in introductory provisions and “Part V” for “Part IV” in concluding provisions.
- § 9503(e)(3): Pub. L. 109–40, § 9(a)(2)(B)–(D), added subpar. (N), relating to expenditures in accordance with the Surface Transportation Extension Act of 2005, Part V.

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

- § 9504(b)(2)(A): Pub. L. 109–40, § 9(b)(1), substituted “Part V” for “Part IV”.
- § 9504(b)(2)(B), § 9504(b)(2)(C): Pub. L. 109–40, § 9(b)(1), substituted “Part V” for “Part IV”.
- § 9504(c): Pub. L. 109–40, § 9(b)(2), substituted “July 31, 2005” for “July 28, 2005” and “Part V” for “Part IV”.
- § 9504(d)(2): Pub. L. 109–40, § 9(b)(3), substituted “July 31, 2005” for “July 28, 2005”.