# Pub. L. 119-103: changes to the Internal Revenue Code

2026-09-02, 140 Stat. 1005. Source: <https://www.govinfo.gov/link/plaw/119/public/103>.

## Legislative history

- Bill: [H.R. 6500](https://www.congress.gov/bill/119th-congress/house-bill/6500)
- House report: [H. Rept. 119-416](https://www.govinfo.gov/content/pkg/CRPT-119hrpt416/html/CRPT-119hrpt416.htm)

## § 9503: Highway Trust Fund

- § 9503(b)(6)(B): Pub. L. 119–103, § 3201(a)(1), substituted “December 12, 2026” for “October 1, 2026”.
- § 9503(c)(1), § 9503(e)(3): Pub. L. 119–103, § 3201(a), substituted “December 12, 2026” for “October 1, 2026” and “Surface Transportation Extension Act of 2026” for “Infrastructure Investment and Jobs Act”.

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

- § 9504(b)(2)(A), § 9504(b)(2)(B), § 9504(b)(2)(C): Pub. L. 119–103, § 3201(b)(1), substituted “Surface Transportation Extension Act of 2026” for “Infrastructure Investment and Jobs Act”.
- § 9504(d)(2): Pub. L. 119–103, § 3201(b)(2), substituted “December 12, 2026” for “October 1, 2026”.

## § 9508: Leaking Underground Storage Tank Trust Fund

- § 9508(e)(2): Pub. L. 119–103 substituted “December 12, 2026” for “October 1, 2026”.