119 STAT. 1944
PUBLIC LAW 109–59—AUG. 10, 2005
(F) Section 4081(d)(1) (relating to termination of tax on gasoline, diesel fuel, and kerosene). (2) EXTENSION OF TAX, ETC., ON USE OF CERTAIN HEAVY VEHICLES.—The following provisions are each amended by striking ‘‘2006’’ each place it appears and inserting ‘‘2011’’: (A) Section 4481(f) (relating to period tax in effect). (B) Section 4482(c)(4) (relating to taxable period). (C) Section 4482(d) (relating to special rule for taxable period in which termination date occurs). (3) FLOOR STOCKS REFUNDS.—Section 6412(a)(1) (relating to floor stocks refunds) is amended— (A) by striking ‘‘2005’’ each place it appears and inserting ‘‘2011’’, and (B) by striking ‘‘2006’’ each place it appears and inserting ‘‘2012’’. (b) EXTENSION OF CERTAIN EXEMPTIONS.— (1) CERTAIN TAX-FREE SALES.—Section 4221(a) (relating to certain tax-free sales) is amended by striking ‘‘2005’’ and inserting ‘‘2011’’. (2) TERMINATION OF EXEMPTIONS FOR HIGHWAY USE TAX.— Section 4483(h) (relating to termination of exemptions for highway use tax) is amended by striking ‘‘2006’’ and inserting ‘‘2011’’. (c) EXTENSION OF TRANSFERS OF CERTAIN TAXES.— (1) IN GENERAL.—Paragraphs (1) and (2) of subsection (b), and paragraphs (2) and (3) of subsection (c), of section 9503 (relating to the Highway Trust Fund) are each amended— (A) by striking ‘‘2005’’ each place it appears and inserting ‘‘2011’’, and (B) by striking ‘‘2006’’ each place it appears and inserting ‘‘2012’’. (2) MOTORBOAT AND SMALL-ENGINE FUEL TAX TRANSFERS.— (A) IN GENERAL.—Subparagraph (A) of section 9503(c)(5) is amended by striking ‘‘2005’’ and inserting ‘‘2011’’. (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. 460l– 11(b)) is amended— (i) by striking ‘‘2003’’ and inserting ‘‘2011’’, and (ii) by striking ‘‘2004’’ each place it appears and inserting ‘‘2012’’. (d) EXTENSION AND EXPANSION OF EXPENDITURES FROM TRUST FUNDS.— (1) HIGHWAY TRUST FUND.— (A) HIGHWAY ACCOUNT.—Paragraph (1) of section 9503(c) of such Code is amended to read as follows: ‘‘(1) FEDERAL-AID HIGHWAY PROGRAM.—Except as provided in subsection (e), amounts in the Highway Trust Fund shall be available, as provided by appropriation Acts, for making expenditures before September 30, 2009 (October 1, 2009, in the case of expenditures for administrative expenses), to meet those obligations of the United States heretofore or hereafter incurred which are authorized to be paid out of the Highway Trust Fund under the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users or any other provision of law which was referred to in this paragraph before
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