105 STAT. 2204 PUBLIC LAW 102-240—DEC. 18, 1991 (d) EXTENSION OF DEPOSITS INTO, AND CERTAIN TRANSFERS FROM, TRUST FUND. — (1) IN GENERAL.—Subsection (b), and paragraphs (2) and (3) of 26 USC 9503. subsection (c), of section 9503 (relating to the Highway Trust Fund) are each amended— (A) by striking "1995" each place it appears and inserting " 1999", and (B) by striking "1996" each place it appears and inserting " 2000". (2) MOTORBOAT AND SMALL-ENGINE FUEL TAX TRANSFERS.— (A) IN GENERAL.— Paragraphs (4)(A)(i) and (5)(A) of section 9503(c) are each amended by striking "1995" and inserting " 1997". (B) CONFORMING AMENDMENTS TO LAND AND WATER CONSERVATION FUND. —Section 201(b) of the Land and Water Conservation Fund Act of 1965 (16 U.S.C. 4601-11) is amended— (i) by striking "1995" and inserting "1997", and (ii) by striking "1996" each place it appears and inserting "1998". (C) EXTENSION OF EXPENDITURES FROM BOAT SAFETY AC- 26 USC 9504. COUNT. —Subsection (c) of section 9504 is amended by striking "1994" and inserting "1998". (e) EXTENSION AND EXPANSION OF EXPENDITURES FROM TRUST FUND. — (1) EXPENDITURES. —Subsections (c)(1) and (e)(3) of section 9503 are each amended by striking "1993" and inserting "1997". (2) PURPOSES. —Paragraph (1) of section 9503(c) is amended by striking subparagraph (D) and inserting the following: "(D) authorized to be paid out of the Highway Trust Fund under the Intermodal Surface Transportation Efficiency Act of 1991. In determining the authorizations under the Acts referred to in the preceding subparagraphs, such Acts shall be applied as in effect on the date of the enactment of the Intermodal Surface Transportation Efficiency Act of 1991." (f) EXPANSION OF MASS TRANSIT ACCOUNT EXPENDITURE PUR- POSES. — Paragraph (3) of section 9503(e) is amended— (1) by inserting "or capital-related" after "capital" the first place it appears, and (2) by striking "in accordance with section 21(a)(2) of the Urban Mass Transportation Act of 1964." and inserting "in accordance with— "(A) paragraph (1) or (3) of subsection (a), or paragraph (1) or (3) of subsection (b), of section 21 of the Federal Transit Act, or "(B) the Intermodal Surface Transportation Efficiency Act of 1991, as such Acts are in effect on the date of the enactment of the Intermodal Surface Transportation Efficiency Act of 1991." 23 USC 101 note. (g) USE OF REVENUES FOR ENFORCEMENT OF HIGHWAY TRUST FUND TAXES.— The Secretary of Transportation shall not impose any condition on the use of funds transferred under section 1040 of this Reports. Act to the Internal Revenue Service. The Secretary of the Treasury shall, at least 60 days before the beginning of each fiscal year (after fiscal year 1992) for which such funds are to be transferred, submit a report to the Committee on Ways and Means of the House of
�
