PUBLIC LAW 103-66 —AUG. 10, 1993 107 STAT. 525 "(3) GASOLINE USED IN TRAINS.—In the case of gasoline used as a fuel in a train, this section shall not apply with respect to— "(A) the Leaking Underground Storage Tank Trust Fluid financing rate under section 4081, and "(B) so much of the rate specified in section 4081(a)(2)(A) as does not exceed— "(i) 6.8 cents per gallon after September 30, 1993, and before October 1, 1995, "(ii) 5.55 cents per gallon after September 30, 1995, and before October 1, 1999, and "(iii) 4.3 cents per gallon after September 30, 1999." (25) Subsisction (b) of section 6427 is amended— 26 USC 6427. (A) by striking "if any fuel" in paragraph (1) and inserting "if any fuel other than gasoline (as defined in section 4083(a))", and (B) by striking "4091" each place it appears and inserting "408r. (26XA) Paragraph (1) of section 6427(f) is amended by striking ", 4091(c)(l)(A), or 4091(d)(l)(A)" and inserting "or 4091(c)(l)(A)". (B) Paragraph (2) of section 6427(f) is amended to read as follows: "(2) DEFINITIONS. —For purposes of paragraph (1)— "(A) REGULAR TAX RATE.—The term 'regular tax rate' means— "(i) in the case of gasoline or diesel fuel, the aggregate rate of tax imposed by section 4081 determined without regard to subsection (c) thereof, and "(ii) in the case of aviation fuel, the aggregate rate of tax imposed by section 4091 determined without regard to subsection (c) thereof. "(B) INCENTIVE TAX RATE.—The term "incentive tax rate* means— "(i) in the case of gasoline or diesel fuel, the aggregate rate of tax imposed by section 4081 with respect to fuel described in subsection (c)(2) thereof, and "(ii) in the case of aviation fuel, the aggregate rate of tax imposed by section 4091 with respect to fuel described in subsection (c)(2) thereof." (27) Subsection (h) of section 6427 is amended by striking "section 4082(b)" and inserting "section 4083(a)(2)". (28) Paragraph (3) of section 6427(i) is amended— (A) by striking "GASOHOL" in the heading and inserting "ALCOHOL MIXTURE", and (B) by striking "gasoline used to produce gasohol (as defined in section 4081(c)(l)) in subparagraph (A) and inserting "gasoline or diesel fael used to produce a qualified alcohol mixture (as defined in section 4081(c)(3))". (29) Paragraph (1) of section 6427(j) is amended by striking "section 404r and inserting "sections 4041, 4081, and 4091. (30) The heading of paragraph (4) of section 6427(i) is amended by inserting "4081 OR" before "4091". (31) So much of subsection (1) of section 6427, as previously amended by this part, as precedes paragraph (5) is amended to read as follows:
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