Page:United States Statutes at Large Volume 119.djvu/354

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[119 STAT. 336]
PUBLIC LAW 109-000—MMMM. DD, 2005
[119 STAT. 336]

119 STAT. 336 26 USC 9504.

26 USC 4481. 26 USC 4482. 26 USC 4483. 26 USC 4481 note. Termination date.

PUBLIC LAW 109–14—MAY 31, 2005

(3) EXCEPTION TO LIMITATION ON TRANSFERS.—Paragraph (2) of section 9504(d) of such Code is amended by striking ‘‘June 1, 2005’’ and inserting ‘‘July 1, 2005’’. (c) EXTENSION OF TAX, ETC., ON USE OF CERTAIN HEAVY VEHICLES.—The following provisions of the Internal Revenue Code of 1986 are each amended by striking ‘‘2005’’ each place it appears and inserting ‘‘2006’’: (1) Section 4481(f). (2) Section 4482(c)(4). (3) Section 4482(d). (4) Section 4483(h). (d) EFFECTIVE DATE.—The amendments made by this section shall take effect on the date of the enactment of this Act. (e) 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, 2005, 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 appropriations 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 (2) with respect to each tax imposed under the sections referred to in section 9503(b)(1) of such Code, the rate of such tax during the 24-month period referred to in section 9503(d)(1)(B) of such Code to be the same as the rate of such tax as in effect on the date of the enactment of the Surface Transportation Extension Act of 2003. Approved May 31, 2005.

LEGISLATIVE HISTORY—H.R. 2566: CONGRESSIONAL RECORD, Vol. 151 (2005): May 25, considered and passed House. May 26, considered and passed Senate.

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