# Pub. L. 112-30: changes to the Internal Revenue Code

2011-09-16, 125 Stat. 355. Source: <https://www.govinfo.gov/link/plaw/112/public/30>.

## Legislative history

- Bill: [H.R. 2887](https://www.congress.gov/bill/112th-congress/house-bill/2887)
- Bluebook: [JCT general explanation (2013)](https://www.govinfo.gov/app/details/CPRT-113JPRT78693)

## § 4041: Imposition of tax

- § 4041(a)(1)(C)(iii)(I): Pub. L. 112–30, § 142(a)(1)(A), substituted “March 31, 2012” for “September 30, 2011”.
- § 4041(m)(1)(A): Pub. L. 112–30, § 142(a)(2)(A), substituted “April 1, 2012” for “October 1, 2011” in introductory provisions.
- § 4041(m)(1)(B): Pub. L. 112–30, § 142(a)(1)(B), substituted “March 31, 2012” for “September 30, 2011” in introductory provisions.

## § 4051: Imposition of tax on heavy trucks and trailers sold at retail

- § 4051(c): Pub. L. 112–30 substituted “April 1, 2012” for “October 1, 2011”.

## § 4071: Imposition of tax

- § 4071(d): Pub. L. 112–30 substituted “April 1, 2012” for “October 1, 2011”.

## § 4081: Imposition of tax

- § 4081(d)(1): Pub. L. 112–30, § 142(a)(1)(C), substituted “March 31, 2012” for “September 30, 2011”.
- § 4081(d)(2)(B): Pub. L. 112–30, § 202(a), substituted “January 31, 2012” for “September 16, 2011”.
- § 4081(d)(3): Pub. L. 112–30, § 142(a)(2)(D), substituted “April 1, 2012” for “October 1, 2011”.

## § 4221: Certain tax-free sales

- § 4221(a): Pub. L. 112–30 substituted “April 1, 2012” for “October 1, 2011” in concluding provisions.

## § 4261: Imposition of tax

- § 4261(j): Pub. L. 112–30 substituted “January 31, 2012” for “September 16, 2011”.

## § 4271: Imposition of tax

- § 4271(d)(1)(A)(ii): Pub. L. 112–30 substituted “January 31, 2012” for “September 16, 2011”.

## § 4481: Imposition of tax

- § 4481(f): Pub. L. 112–30 substituted “2012” for “2011”.

## § 4482: Definitions

- § 4482(c)(4), § 4482(d): Pub. L. 112–30 substituted “2012” for “2011” wherever appearing.

## § 4483: Exemptions

- § 4483(i): Pub. L. 112–30 substituted “April 1, 2012” for “October 1, 2011”.

## § 6412: Floor stocks refunds

- § 6412(a)(1): Pub. L. 112–30 substituted in two places “April 1, 2012” for “October 1, 2011” and “September 30, 2012” for “March 31, 2012” and substituted “July 1, 2012” for “January 1, 2012”.

## § 9502: Airport and Airway Trust Fund

- § 9502(d)(1): Pub. L. 112–30, § 203(a)(1), substituted “February 1, 2012” for “September 17, 2011” in introductory provisions.
- § 9502(d)(1)(A): Pub. L. 112–30, § 203(a)(2), inserted “or the Airport and Airway Extension Act of 2011, Part V” before semicolon at end.
- § 9502(e)(2): Pub. L. 112–30, § 203(b), substituted “February 1, 2012” for “September 17, 2011”.

## § 9503: Highway Trust Fund

- § 9503(b)(1): Pub. L. 112–30, § 142(e)(1)(A)(i), substituted “April 1, 2012” for “October 1, 2011” in introductory provisions.
- § 9503(b)(2): Pub. L. 112–30, § 142(e)(1)(A), in heading, substituted “April 1, 2012” for “October 1, 2011” and, in text, substituted “March 31, 2012” for “September 30, 2011”, “January 1, 2013” for “July 1, 2012”, and “April 1, 2012” for “October 1, 2011”.
- § 9503(b)(6)(B): Pub. L. 112–30, § 141(a)(1), substituted “April 1, 2012” for “October 1, 2011”.
- § 9503(c)(1): Pub. L. 112–30, § 141(a), substituted “April 1, 2012” for “October 1, 2011” and “Surface Transportation Extension Act of 2011, Part II” for “Surface Transportation Extension Act of 2011”.
- § 9503(c)(2): Pub. L. 112–30, § 142(e)(1)(B), substituted “January 1, 2013” for “July 1, 2012”.
- § 9503(c)(3)(A)(i), § 9503(c)(4)(A): Pub. L. 112–30, § 142(e)(2)(A), substituted “April 1, 2012” for “October 1, 2011”.
- § 9503(e)(3): Pub. L. 112–30, § 141(a), substituted “April 1, 2012” for “October 1, 2011” and “Surface Transportation Extension Act of 2011, Part II” for “Surface Transportation Extension Act of 2011”.

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

- § 9504(b)(2)(A), § 9504(b)(2)(B), § 9504(b)(2)(C): Pub. L. 112–30, § 141(b)(1), substituted “Surface Transportation Extension Act of 2011, Part II” for “Surface Transportation Extension Act of 2011”.
- § 9504(d)(2): Pub. L. 112–30, § 141(b)(2), substituted “April 1, 2012” for “October 1, 2011”.

## § 9508: Leaking Underground Storage Tank Trust Fund

- § 9508(e)(2): Pub. L. 112–30 substituted “April 1, 2012” for “October 1, 2011”.