118 STAT. 639 PUBLIC LAW 108–224—APR. 30, 2004 (D) by inserting after subparagraph (G), the following new subparagraph: ‘‘(H) authorized to be paid out of the Highway Trust Fund under the Surface Transportation Extension Act of 2004, Part II.’’, and (E) in the matter after subparagraph (H), as added by this paragraph, by striking ‘‘Surface Transportation Extension Act of 2004’’ and inserting ‘‘Surface Transpor tation Extension Act of 2004, Part II’’. (2) MASS TRANSIT ACCOUNT.—Paragraph (3) of section 9503(e) of such Code is amended— (A) in the matter before subparagraph (A), by striking ‘‘May 1, 2004’’ and inserting ‘‘July 1, 2004’’, (B) in subparagraph (D), by striking ‘‘or’’ at the end of such subparagraph, (C) in subparagraph (E), by inserting ‘‘or’’ at the end of such subparagraph, (D) by inserting after subparagraph (E) the following new subparagraph: ‘‘(F) the Surface Transportation Extension Act of 2004, Part II’’, and (E) in the matter after subparagraph (F), as added by this paragraph, by striking ‘‘Surface Transportation Extension Act of 2004’’ and inserting ‘‘Surface Transpor tation Extension Act of 2004, Part II’’. (3) EXCEPTION TO LIMITATION ON TRANSFERS.—Subpara graph (B) of section 9503(b)(5) of such Code is amended by striking ‘‘May 1, 2004’’ and inserting ‘‘July 1, 2004’’. (b) AQUATIC RESOURCES TRUST FUND.— (1) SPORT FISH RESTORATION ACCOUNT.—Paragraph (2) of section 9504(b) of the Internal Revenue Code of 1986 is amended by striking ‘‘Surface Transportation Extension Act of 2004’’ each place it appears and inserting ‘‘Surface Transpor tation Extension Act of 2004, Part II’’. (2) BOAT SAFETY ACCOUNT.—Subsection (c) of section 9504 of such Code is amended— (A) by striking ‘‘May 1, 2004’’ and inserting ‘‘July 1, 2004’’, and (B) by striking ‘‘Surface Transportation Extension Act of 2004’’ and inserting ‘‘Surface Transportation Extension Act of 2004, Part II’’. (3) EXCEPTION TO LIMITATION ON TRANSFERS.—Paragraph (2) of section 9504(d) of such Code is amended by striking ‘‘May 1, 2004’’ and inserting ‘‘July 1, 2004’’. (c) EFFECTIVE DATE.—The amendments made by this section shall take effect on the date of the enactment of this Act. (d) TEMPORARY RULE REGARDING ADJUSTMENTS.—During the period beginning on the date of the enactment of the Surface Transportation Extension Act of 2003 and ending on June 30, 2004, for purposes of making any estimate under section 9503(d) of the Internal Revenue Code of 1986 of receipts of the Highway Trust Fund, the Secretary of the Treasury shall treat— (1) each expiring provision of paragraphs (1) through (4) of section 9503(b) of such Code which is related to appropria tions or transfers to such Fund to have been extended through the end of the 24 month period referred to in section 9503(d)(1)(B) of such Code, and Effective date. Termination date. 26 USC 9503 note. 26 USC 9504. 26 USC 9503.
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