# Pub. L. 117-44: changes to the Internal Revenue Code

2021-10-02, 135 Stat. 386. Source: <https://www.govinfo.gov/link/plaw/117/public/44>.

## Legislative history

- Bill: [H.R. 5434](https://www.congress.gov/bill/117th-congress/house-bill/5434)
- Bluebook: [JCT general explanation (2023)](https://www.govinfo.gov/app/details/CPRT-117JPRT53965)

## § 9503: Highway Trust Fund

- § 9503(b)(6)(B): Pub. L. 117–44, § 201(a)(1), (d), temporarily substituted “November 1, 2021” for “October 1, 2021”. See Effective and Termination Dates of 2021 Amendment note below.
- § 9503(c)(1): Pub. L. 117–44, § 201(a), (d), temporarily substituted “November 1, 2021” for “October 1, 2021” and “Surface Transportation Extension Act of 2021” for “Continuing Appropriations Act, 2021 and Other Extensions Act”. See Effective and Termination Dates of 2021 Amendment note below.
- § 9503(e)(3): Pub. L. 117–44, § 201(a), (d), temporarily substituted “November 1, 2021” for “October 1, 2021” and “Surface Transportation Extension Act of 2021” for “Continuing Appropriations Act, 2021 and Other Extensions Act”. See Effective and Termination Dates of 2021 Amendment note below.

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

- § 9504(b)(2)(A), § 9504(b)(2)(B), § 9504(b)(2)(C): Pub. L. 117–44, § 201(b)(1), (d), temporarily substituted “Surface Transportation Extension Act of 2021” for “Continuing Appropriations Act, 2021 and Other Extensions Act”. See Termination Date of 2021 Amendment note below.
- § 9504(d)(2): Pub. L. 117–44, § 201(b)(2), (d), temporarily substituted “November 1, 2021” for “October 1, 2021”. See Termination Date of 2021 Amendment note below.

## § 9508: Leaking Underground Storage Tank Trust Fund

- § 9508(e)(2): Pub. L. 117–44, § 201(c), (d), temporarily substituted “November 1, 2021” for “October 1, 2021”. See Termination Date of 2021 Amendment note below.