Page:United States Statutes at Large Volume 104 Part 2.djvu/831

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PUBLIC LAW 101-508—NOV. 5, 1990 104 STAT. 1388-423 (1) The last sentence of section 4682(c)(2) is amended by inserting "(other than methyl chloroform)" after "ozone-depleting chemical". (2) Paragraph (3) of section 4682(h) is amended by striking "April 1" and inserting "June 30". (e) EFFECTIVE DATE.—The amendments made by this section shall 26 USC 4681 take effect on January 1, 1991. "°*®- (f) DEPOSITS FOR 1ST QUARTER OF 1991. —No deposit of any tax 26 USC 4682 imposed by subchapter D of chapter 38 of the Internal Revenue Code "°**- of 1986 on any substance treated as an ozone-depleting chemical by reason of the amendment made by subsection (a)(l) shall be required to be made before April 1, 1991. PART II—USER-RELATED TAXES SEC. 11211. INCREASE AND EXTENSION OF HIGHWAY-RELATED TAXES AND TRUST FUND. (a) INCREASE IN TAX ON GASOLINE.— (1) IN GENERAL. —Subparagraph (A) of section 4081(a)(2) (relating to rate of tax) is amended— (A) by striking "and" at the end of clause (i), (B) by striking the period at the end of clause (ii) and inserting ", and", and (C) by adding at the end thereof the following new clause: "(iii) the deficit reduction rate. " (2) RATES OF TAX. — Subparagraph (B) of section 4081(a)(2) is amended— (A) by striking "9 cents a gallon, and" and inserting "11.5 cents a gallon,", (B) by striking the period at the end of clause (ii) and inserting ", and", and (C) by adding at the end thereof the following new clause: "(iii) the deficit reduction rate is 2.5 cents a gallon." (3) TERMINATION OF DEFICIT REDUCTION RATE.— Subsection (d) of section 4081 is amended by adding at the end thereof the following new paragraph: "(3) DEFICIT REDUCTION RATE—On and after October 1, 1995, the deficit reduction rate under subsection (a)(2) shall not apply." (4) 15-CENT TAX ON GASOLINE USED IN NONCOMMERCIAL AVIA- TION. —Paragraph (3) of section 4041(c) is amended— (A) by striking "12 cents" and inserting "15 cents", and (B) by striking "the Highway Trust Fund financing rate" and inserting "the sum of the Highway Trust Fund financing rate plus the deficit reduction rate". (5) CONFORMING AMENDMENTS.— (A) Paragraph (1) of section 4081(c) is amended— (i) by striking "applied by" and all that follows through "in the case" and inserting "applied by substituting rates which are 10/9th of the otherwise applicable rates in the case", and (ii) by adding at the end thereof the following: "For purposes of this subsection, in the case of the Highway Trust Fund financing rate, the otherwise applicable rate is 6.1 cents a gallon."