105 STAT. 2206 PUBLIC LAW 102-240—DEC. 18, 1991 the percentsige contained in subparagraph (A) so that it corresponds to the revenues received by the Highway Trust Fund from nonhighway recreational fuel taxes, "(ii) SUBSEQUENT YEARS.— Not more frequently than once every 3 years, the Secretary may increase or decrease the percentage established under clause (i) to reflect, in the Secretary's estimation, changes in the amount of revenues received in the Highway Trust Fund from nonhighway recreational fuel taxes. "(iii) AMOUNT OF ADJUSTMENT. —Any adjustment under clause (ii) shall be not more than 10 percent of the percentage in effect at the time the adjustment is made. "(iv) USE OF DATA. —In making the adjustments under clauses (i) and (ii), the Secretary shall take into account data on off-highway recreational vehicle registrations and use. "(D) NONHIGHWAY RECREATIONAL FUEL TAXES. — For purposes of this paragraph, the term 'nonhighway recreational fuel taxes' means taxes under section 4041, 4081, and 4091 (to the extent attributable to the Highway Trust Fund financing rate) with respect to— "(i) fuel used in vehicles on recreational trails or back country terrain (including vehicles registered for highway use when used on recreational trails, trail access roads not eligible for funding under title 23, United States Code, or back country terrain), and "(ii) fuel used in campstoves and other nonengine uses in outdoor recreational equipment. Such term shall not include small-engine fuel taxes (as defined by paragraph (5)) and taxes which are credited or refunded. "(E) TERMINATION.—No amount shall be paid under this paragraph after September 30, 1997.". (c) CLERICAL AMENDMENT.— The table of sections for subchapter A of chapter 98 is amended by adding at the end thereof the following new item: "Sec. 9511. National Recreational Trails Trust Fund.". 26 USC 9503 (d) REPORT ON NONHIGHWAY RECREATIONAL FUEL TAXES. — The note. Secretary of the Treasury shall, within a reasonable period after the close of each of fiscal years 1992 through 1996, submit a report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate specifying his estimate of the amount of nonhighway recreational fuel taxes (as defined in section 9503(c)(6) of the Internal Revenue Code of 1986, as added by this Act) received in the Treasury during such fiscal year. 49 USC app. SEC. 8004. COMMUTE-TO-WORK BENEFITS. (a) FINDINGS.— The Congress finds that— (1) current Federal policy places commuter transit benefits at a disadvantage compared to drive-to-work benefits; (2) this Federal policy is inconsistent with important national policy objectives, including the need to conserve energy, reduce reliance on energy imports, lessen congestion, and clean our Nation's air;
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