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[THE FOLLOWING TEXT FILE OF H.R. 2950 (ENROLLED BILL), PUB. L. 102-240,
105 STAT. 1914, WAS PURCHASED FROM THE GOVERNMENT PRINTING OFFICE. CHECK
FOR ACCURACY BEFORE QUOTING ANY TEXT.]
[Title VIII - Intermodal Surface Transportation
Efficiency Act of 1991 (ISTEA) - PL 102-240]
TITLE VIII-EXTENSION OF HIGHWAYRELATED TAXES AND TRUST
FUND
SEC. 8001. SHORT TITLE; AMENDMENT OF 1986 CODE.
(a) Short Title.-This title may be cited as the ``Surface Transportation
Revenue Act of 1991''.
(b) Amendment of 1986 Code.-Except as otherwise expressly provided,
whenever in this title an amendment or repeal is expressed in terms of
an amendment to, or repeal of, a section or other provision, the reference
shall be considered to be made to a section or other provision of the Internal
Revenue Code of 1986.
SEC. 8002. EXTENSION OF HIGHWAYRELATED TAXES AND TRUST FUND.
(a) Extension of Taxes.-The following provisions are each amended by
striking ``1995'' each place it appears and inserting ``1999'':
(1) Section 4051(c) (relating to tax on heavy trucks and trailers sold
at retail).
(2) Section 4071(d) (relating to tax on tires and tread rubber).
(3) Section 4081(d)(1) (relating to Highway Trust Fund financing rate
on gasoline).
(4) Section 4091(b)(6)(A) (relating to Highway Trust Fund financing
rate on diesel fuel).
(5) Sections 4481(c), 4482(c)(4), and 4482(d) (relating to highway use
tax).
(b) Extension of Exemptions.-The following provisions are each amended
by striking ``1995'' each place it appears and inserting ``1999'':
(1) Section 4041(f)(3) (relating to exemptions for farm use).
(2) Section 4041(g) (relating to other exemptions).
(3) Section 4221(a) (relating to certain taxfree sales).
(4) Section 4483(g) (relating to termination of exemptions for highway
use tax).
(5) Section 6420(h) (relating to gasoline used on farms).
(6) Section 6421(i) (relating to gasoline used for certain nonhighway
purposes, etc.).
(7) Section 6427(g)(5) (relating to advance repayment of increased diesel
fuel tax).
(8) Section 6427(o) (relating to fuels not used for taxable purposes).
(c) Other Provisions.-
(1) Floor stocks refunds.-Section 6412(a)(1) (relating to floor stocks
refunds) is amended-
(A) by striking ``1995'' each place it appears and inserting ``1999'',
and
(B) by striking ``1996'' each place it appears and inserting ``2000''.
(2) Installment payments of highway use tax.-Section 6156(e)(2) (relating
to installment payments of highway use tax on use of highway motor vehicles)
is amended by striking ``1995'' and inserting ``1999''.
(d) Extension of Deposits Into, and Certain Transfers From, Trust Fund.-
(1) In general.-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 ``1995'' each place it appears and inserting ``1999'',
and
(B) by striking ``1996'' each place it appears and inserting ``2000''.
(2) Motorboat and smallengine fuel tax transfers.-
(A) In general.-Paragraphs (4)(A)(i) and (5)(A) of section 9503(c) are
each amended by striking ``1995'' and inserting ``1997''.
(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. 460lm11)
is amended-
(i) by striking ``1995'' and inserting ``1997'', and
(ii) by striking ``1996'' each place it appears and inserting ``1998''.
(C) Extension of expenditures from boat safety account.-Subsection (c)
of section 9504 is amended by striking ``1994'' and inserting ``1998''.
(e) Extension and Expansion of Expenditures From Trust Fund.-
(1) Expenditures.-Subsections (c)(1) and (e)(3) of section 9503 are
each amended by striking ``1993'' and inserting ``1997''.
(2) Purposes.-Paragraph (1) of section 9503(c) is amended by striking
subparagraph (D) and inserting the following:
``(D) authorized to be paid out of the Highway Trust Fund under the
Intermodal Surface Transportation Efficiency Act of 1991.
In determining the authorizations under the Acts referred to in the
preceding subparagraphs, such Acts shall be applied as in effect on the
date of the enactment of the Intermodal Surface Transportation Efficiency
Act of 1991.''
(f) Expansion of Mass Transit Account Expenditure Purposes.-Paragraph
(3) of section 9503(e) is amended-
(1) by inserting ``or capitalrelated'' after ``capital'' the first place
it appears, and
(2) by striking ``in accordance with section 21(a)(2) of the Urban Mass
Transportation Act of 1964.'' and inserting ``in accordance with-
``(A) paragraph (1) or (3) of subsection (a), or paragraph (1) or (3)
of subsection (b), of section 21 of the Federal Transit Act, or
``(B) the Intermodal Surface Transportation Efficiency Act of 1991,
as such Acts are in effect on the date of the enactment of the Intermodal
Surface Transportation Efficiency Act of 1991.''
(g) Use of Revenues for Enforcement of Highway Trust Fund Taxes.-The
Secretary of Transportation shall not impose any condition on the use of
funds transferred under section 1040 of this Act to the Internal Revenue
Service. The Secretary of the Treasury shall, at least 60 days before the
beginning of each fiscal year (after fiscal year 1992) for which such funds
are to be transferred, submit a report to the Committee on Ways and Means
of the House of Representatives and the Committee on Finance of the Senate
detailing the increased enforcement activities to be financed with such
funds with respect to taxes referred to in section 9503(b)(1) of the Internal
Revenue Code of 1986.
(h) Tax Evasion Report.-The Secretary of Transportation shall also submit
each report prepared pursuant to section 1040(d) of this Act to the Committee
on Ways and Means of the House of Representatives and the Committee on
Finance of the Senate not later than the applicable date specified therein.
(i) Expenditures From Sport Fish Restoration Account.-Subparagraph (B)
of section 9504(b)(2) is amended to read as follows:
``(B) to carry out the purposes of the Coastal Wetlands Planning, Protection
and Restoration Act (as in effect on November 29, 1990).''
SEC. 8003. NATIONAL RECREATIONAL TRAILS TRUST FUND.
(a) In General.-Subchapter A of chapter 98 (relating to trust fund code)
is amended by adding at the end thereof the following new section:
``SEC. 9511. NATIONAL RECREATIONAL TRAILS TRUST FUND.
``(a) Creation of Trust Fund.-There is established in the Treasury of
the United States a trust fund to be known as the ``National Recreational
Trails Trust Fund'', consisting of such amounts as may be credited or paid
to such Trust Fund as provided in this section, section 9503(c)(6), or
section 9602(b).
``(b) Crediting of Certain Unexpended Funds.-There shall be credited
to the National Recreational Trails Trust Fund amounts returned to such
Trust Fund under section 1302(e)(8) of the Intermodal Surface Transportation
Efficiency Act of 1991.
``(c) Expenditures From Trust Fund.-Amounts in the National Recreational
Trails Trust Fund shall be available, as provided in appropriation Acts,
for making expenditures before October 1, 1997, to carry out the purposes
of sections 1302 and 1303 of the Intermodal Surface Transportation Efficiency
Act of 1991, as in effect on the date of the enactment of such Act.''
(b) Certain Highway Trust Fund Receipts Paid Into National Recreational
Trails Trust Fund.-Subsection (c) of section 9503 is amended by adding
at the end thereof the following new paragraph:
``(6) Transfers from trust fund of certain recreational fuel taxes,
etc.-
``(A) In general.-The Secretary shall pay from time to time from the
Highway Trust Fund into the National Recreational Trails Trust Fund amounts
(as determined by him) equivalent to 0.3 percent (as adjusted under subparagraph
(C)) of the total Highway Trust Fund receipts for the period for which
the payment is made.
``(B) Limitation.-The amount paid into the National Recreational Trails
Trust Fund under this paragraph during any fiscal year shall not exceed
the amount obligated under section 1302 of the Intermodal Surface Transportation
Efficiency Act of 1991 (as in effect on the date of the enactment of this
paragraph) for such fiscal year to be expended from such Trust Fund.
``(C) Adjustment of percentage.-
``(i) First year.-Within 1 year after the date of the enactment of this
paragraph, the Secretary shall adjust the percentage contained in subparagraph
(A) so that it corresponds to the revenues received by the Highway Trust
Fund from nonhighway recreational fuel taxes.
``(ii) Subsequent years.-Not more frequently than once every 3 years,
the Secretary may increase or decrease the percentage established under
clause (i) to reflect, in the Secretary's estimation, changes in the amount
of revenues received in the Highway Trust Fund from nonhighway recreational
fuel taxes.
``(iii) Amount of adjustment.-Any adjustment under clause (ii) shall
be not more than 10 percent of the percentage in effect at the time the
adjustment is made.
``(iv) Use of data.-In making the adjustments under clauses (i) and
(ii), the Secretary shall take into account data on offhighway recreational
vehicle registrations and use.
``(D) Nonhighway recreational fuel taxes.-For purposes of this paragraph,
the term `nonhighway recreational fuel taxes' means taxes under section
4041, 4081, and 4091 (to the extent attributable to the Highway Trust Fund
financing rate) with respect to-
``(i) fuel used in vehicles on recreational trails or back country terrain
(including vehicles registered for highway use when used on recreational
trails, trail access roads not eligible for funding under title 23, United
States Code, or back country terrain), and
``(ii) fuel used in campstoves and other nonengine uses in outdoor recreational
equipment.
Such term shall not include smallengine fuel taxes (as defined by paragraph
(5)) and taxes which are credited or refunded.
``(E) Termination.-No amount shall be paid under this paragraph after
September 30, 1997.''.
(c) Clerical Amendment.-The table of sections for subchapter A of chapter
98 is amended by adding at the end thereof the following new item:
``Sec. 9511. National Recreational Trails Trust Fund.''.
(d) Report on Nonhighway Recreational Fuel Taxes.-The Secretary of the
Treasury shall, within a reasonable period after the close of each of fiscal
years 1992 through 1996, submit a report to the Committee on Ways and Means
of the House of Representatives and the Committee on Finance of the Senate
specifying his estimate of the amount of nonhighway recreational fuel taxes
(as defined in section 9503(c)(6) of the Internal Revenue Code of 1986,
as added by this Act) received in the Treasury during such fiscal year.
SEC. 8004. COMMUTETOWORK BENEFITS.
(a) Findings.-The Congress finds that-
(1) current Federal policy places commuter transit benefits at a disadvantage
compared to drivetowork benefits;
(2) this Federal policy is inconsistent with important national policy
objectives, including the need to conserve energy, reduce reliance on energy
imports, lessen congestion, and clean our Nation's air;
(3) commuter transit benefits should be part of a compre_hensive solution
to national transportation and air pollution problems;
(4) current Federal law allows employers to provide only up to $21 per
month in employee benefits for transit or van pools;
(5) the current ``cliff provision'', which treats an entire commuter
transit benefit as taxable income if it exceeds $21 per month, unduly penalizes
the most effective employer efforts to change commuter behavior;
(6) employerprovided commuter transit incentives offer many public benefits,
including increased access of lowincome persons to good jobs, inexpensive
reduction of roadway and parking congestion, and costeffective incentives
for timely arrival at work; and
(7) legislation to provide equitable treatment of employerprovided commuter
transit benefits has been introduced with bipartisan support in both the
Senate and House of Representatives.
(b) Policy.-The Congress strongly supports Federal policy that promotes
increased use of employerprovided commuter transit benefits. Such a policy
``levels the playing field'' between transportation modes and is consistent
with important national objectives of energy conservation, reduced reliance
on energy imports, lessened congestion, and clean air.
SEC. 8005. BUDGET COMPLIANCE.
(a) In General.-If obligations provided for programs pursuant to this
Act for fiscal year 1992 will cause-
(1) the total outlays in any of the fiscal years 1992 through 1995 which
result from this Act, to exceed
(2) the total outlays for such programs in any such fiscal year which
result from appropriation Acts for fiscal year 1992 and are attributable
to obligations for fiscal year 1992,
then the Secretary of Transportation shall reduce proportionately the
obligations provided for each program pursuant to this Act for fiscal year
1992 to the extent required to avoid such excess outlays.
(b) Coordination With Other Provisions.-The provisions of this section
shall apply, notwithstanding any provision of this Act to the contrary.
Speaker of the House of Representatives.
Vice President of the United States and
President of the Senate.
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