,i #aac? ,,congress #a/ ,session ,h4 ,r4 #cdhf ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,novemb] #ad1 #bjac,mr4 ,graves ( ,georgia 7= himself1 ,mr4 ,duncan ( ,s\? ,c>ol9a1 ,mr4 ,woodall1 ,mr4 ,de,santis1 ,mr4 ,huiz5ga ( ,mi*igan1 ,mr4 ,web] ( ,texas1 ,mr4 ,ama%1 ,mr4 ,rokita1 ,mr4 ,we/morel&1 ,mr4 ,/utzman1 ,mr4 ,gohm]t1 ,mr4 ,franks ( ,arizona1 ,mr4 ,jones1 ,mr4 ,h5s>l+1 ,mr4 ,mulvaney1 ,mr4 ,s*weik]t1 ,mr4 ,long1 ,mr4 ,br\n ( ,georgia1 ,mr4 ,g+rey ( ,georgia1 ,mr4 ,brady ( ,texas1 & ,mr4 ,huelskamp7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,transportation & ,infra/ructure1 & 9 addition to ! ,committees on ,ways & ,means & ! ,budget1 = a p]iod to be subsequ5tly det]m9$ by ! ,speak]1 9 ea* case = consid]ation ( su* provisions z fall )9 ! jurisdiction ( ! committee conc]n$ ,a ,,bill ,to emp[] ,/ates ) au?ority = mo/ tax+ & sp5d+ = highway programs & mass transit programs1 & = o!r purposes4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,transportation ,emp[]m5t ,act4 #b4 ,f9d+s & purposes 7a7 ,f9d+s ,congress f9ds t-- 7#a7 ! objective ( ! ,f$]al highway program has be5 to facilitate ! con/ruction ( a mod]n freeway sy/em t promotes effici5t int]/ate comm]ce by connect+ all ,/ates2 7#b7 t objective has be5 atta9$1 & ! ,int]/ate ,sy/em connect+ all ,/ates is ne> completion2 7#c7 ea* ,/ate has ! responsibility ( provid+ an effici5t transportation network = ! resid5ts ( ! ,/ate2 7#d7 ea* ,/ate has ! means to build & op]ate a network ( transportation sy/ems1 includ+ highways1 t be/ s]ves ! ne$s ( ! ,/ate2 7#e7 ea* ,/ate is be/ capable ( det]m9+ ! ne$s ( ! ,/ate & act+ on ^? ne$s2 7#f7 ! ,f$]al role 9 highway transportation has1 ov] "t1 usurp$ ! role ( ! ,/ates by tax+ motor fuels us$ 9 ! ,/ates & !n di/ribut+ ! proce$s to ! ,/ates bas$ on ! ,f$]al ,gov]nm5t's p]ceptions ( :at is be/ = ! ,/ates2 7#g7 ! ,f$]al ,gov]nm5t has us$ ! ,f$]al motor fuels tax rev5ues to =ce all ,/ates to take actions t are n necess>ily appropriate = individual ,/ates2 7#h7 ! ,f$]al di/ribution1 review1 & en=cem5t process wa/es billions ( doll>s on unproductive activities2 7#i7 ,f$]al m&ates t apply uni=mly to all #ej ,/ates1 reg>dless ( ! diff]5t circum/ances ( ! ,/ates1 cause ! ,/ates to wa/e billions ( h>d-e>n$ tax doll>s on projects1 programs1 & activities t ! ,/ates w\ld n o!rwise und]take2 & 7#aj7 ,congress has express$ a /rong int]e/ 9 r$uc+ ! role ( ! ,f$]al ,gov]nm5t by all[+ ea* ,/ate to manage its own affairs4 7b7 ,purposes ,! purposes ( ?is ,act are-- 7#a7 to return to ! individual ,/ates maximum discretion>y au?ority & fiscal responsibility = all elem5ts ( ! national surface transportation sy/ems t are n )9 ! direct purview ( ! ,f$]al ,gov]nm5t2 7#b7 to pres]ve ,f$]al responsibility = ! ,dwight ,d4 ,eis5h[] ,national ,sy/em ( ,int]/ate & ,def5se ,highways2 7#c7 to pres]ve ! responsibility ( ! ,dep>tm5t ( ,transportation =-- 7,a7 design1 con/ruction1 & pres]vation ( transportation facilities on ,f$]al public l&2 7,b7 national programs ( transportation rese>* & developm5t & transportation safety2 & 7,c7 em]g5cy assi/ance to ! ,/ates 9 response to natural disa/]s2 7#d7 to elim9ate to ! maximum ext5t practicable ,f$]al ob/acles to ! ability ( ea* ,/ate to apply innovative solutions to ! f9anc+1 design1 con/ruction1 op]ation1 & pres]vation ( ,f$]al & ,/ate transportation facilities2 & 7#e7 ) respect to transportation activities c>ri$ out by ,/ates1 local gov]nm5ts1 & ! private sector1 to enc\rage-- 7,a7 competition among ,/ates1 local gov]nm5ts1 & ! private sector2 & 7,b7 innovation1 en]gy effici5cy1 private sector p>ticipation1 & productivity4 #c4 ,fund+ limitation ,not)/&+ any o!r provision ( law1 if ! ,secret>y ( ,transportation det]m9es = any ( fiscal ye>s #bjae ?r\gh #bjai t ! aggregate am\nt requir$ to c>ry out transportation programs & projects "u ?is ,act & am5dm5ts made by ?is ,act exce$s ! e/imat$ aggregate am\nt 9 ! ,highway ,tru/ ,fund available = ^? programs & projects = ! fiscal ye>1 ea* am\nt made available = su* a program or project %all be r$uc$ by ! pro rata p]c5tage requir$ to r$uce ! aggregate am\nt requir$ to c>ry out ^? programs & projects to an am\nt equal to t available = ^? programs & projects 9 ! ,highway ,tru/ ,fund = ! fiscal ye>4 #d4 ,fund+ = core highway programs 7a7 ,9 g5]al 7#a7 ,au?orization ( appropriations ,! foll[+ sums are au?oriz$ to be appropriat$ out ( ! ,highway ,tru/ ,fund 7o!r ?an ! ,mass ,transit ,acc\nt73 7,a7 ,f$]al-aid highway program ,= ! national highway p]=mance program "u section #aai ( title #bc1 ,unit$ ,/ates ,code1 ! surface transportation program "u section #acc ( t title1 ! highway safety improvem5t program "u section #adh ( t title1 ! conge/ion mitigation & air quality improvem5t program "u section #adi ( t title1 & to c>ry out section #acd ( t title-- 7i7 #cg1eib1egf1jjj = fiscal ye> #bjae2 7ii7 #ai1gbj1fif1jjj = fiscal ye> #bjaf2 7iii7 #ac1adg1acj1jjj = fiscal ye> #bjag2 7iv7 #aj1bga1aif1jjj = fiscal ye> #bjah2 & 7v7 #g1fjj1fhe1jjj = fiscal ye> #bjai4 7,b7 ,em]g5cy relief ,= em]g5cy relief "u section #abe ( t title1 #ajj1jjj1jjj = ea* ( fiscal ye>s #bjae ?r\gh #bjai4 7,c7 ,f$]al l&s programs 7i7 ,f$]al l&s transportation program ,= ! ,f$]al l&s transportation program "u section #bjc ( t title1 #cjj1jjj1jjj = ea* ( fiscal ye>s #bjae ?r\gh #bjai1 ( :i* #bdj1jjj1jjj ( ! am\nt made available = ea* fiscal ye> %all be ! am\nt = ! ,national ,p>k ,s]vice & #cj1jjj1jjj ( ! am\nt made available = ea* fiscal ye> %all be ! am\nt = ! ,unit$ ,/ates ,fi% & ,wildlife ,s]vice4 7ii7 ,f$]al l&s access program ,= ! ,f$]al l&s access program "u section #bjd ( t title1 #bej1jjj1jjj = ea* ( fiscal ye>s #bjae ?r\gh #bjai4 7,d7 ,adm9i/rative exp5ses ,section #ajd7;a77#a7 ( title #bc1 ,unit$ ,/ates ,code1 is am5d$ to read z foll[s3 7#a7 ,9 g5]al ,!re are au?oriz$ to be appropriat$ f ! ,highway ,tru/ ,fund 7o!r ?an ! ,mass ,transit ,acc\nt7 to be made available to ! ,secret>y = adm9i/rative exp5ses ( ! ,f$]al ,highway ,adm9i/ration-- 7,a7 #dcg1fjj1jjj = fiscal ye> #bjae2 7,b7 #bbi1efe1jjj = fiscal ye> #bjaf2 7,c7 #aec1jdc1jjj = fiscal ye> #bjag2 7,d7 #aai1efe1jjj = fiscal ye> #bjah2 & 7,e7 #hh1dgh1jjj = fiscal ye> #bjai4 4 7#b7 ,transf]ability ( funds ,section #ajd ( title #bc1 ,unit$ ,/ates ,code1 is am5d$ by /rik+ subsection 7f7 & ins]t+ ! foll[+3 7f7 ,transf]ability ( funds 7#a7 ,9 g5]al ,to ! ext5t t a ,/ate det]m9es t funds made available "u ?is title to ! ,/ate = a purpose are 9 excess ( ! ne$s ( ! ,/ate = t purpose1 ! ,/ate may transf] ! excess funds to1 & use ! excess funds =1 any surface transportation 7includ+ mass transit & rail7 purpose 9 ! ,/ate4 7#b7 ,en=cem5t ,if ! ,secret>y det]m9es t a ,/ate has transf]r$ funds "u p>agraph 7#a7 to a purpose t is n a surface transportation purpose z describ$ 9 p>agraph 7#a71 ! am\nt ( ! improp]ly transf]r$ funds %all be d$uct$ f any am\nt ! ,/ate w\ld o!rwise receive f ! ,highway ,tru/ ,fund = ! fiscal ye> t beg9s aft] ! date ( ! det]m9ation4 4 7#c7 ,f$]al-aid sy/em 7,a7 ,9 g5]al ,section #ajc7;a7 ( title #bc1 ,unit$ ,/ates ,code1 is am5d$ by /rik+ ! ,national ,highway ,sy/em1 :i* includes 4 7,b7 ,con=m+ am5dm5ts ,*apt] #a ( title #bc1 ,unit$ ,/ates ,code1 is am5d$-- 7i7 9 section #ajc by /rik+ ! section designation & head+ & ins]t+ ! foll[+3 #ajc4 ,f$]al-aid sy/em 2 & 7ii7 9 ! analysis by /rik+ ! item relat+ to section #ajc & ins]t+ ! foll[+3 #ajc4 ,f$]al-aid sy/em4 4 7#d7 ,calculation ( ,/ate am\nts ,section #ajd7;c7 ( title #bc1 ,unit$ ,/ates ,code1 is am5d$-- 7,a7 9 p>agraph 7#b7-- 7i7 9 ! p>agraph head+ by /rik+ ,= fiscal ye> #bjad & ins]t+ ,!reaft]2 & 7ii7 9 subp>agraph 7,a7 by /rik+ fiscal ye> #bjad & ins]t+ a fiscal ye>4 7#e7 ,national bridge & tunnel inv5tory & inspection /&>ds 7,a7 ,9 g5]al ,section #add ( title #bc1 ,unit$ ,/ates ,code1 is am5d$-- 7i7 9 subsection 7e77#a7 by ins]t+ on ! ,f$]al-aid sy/em aft] any bridge2 & 7ii7 9 subsection 7f77#a7 by ins]t+ on ! ,f$]al-aid sy/em aft] con/ruct any bridge4 7,b7 ,repeal ( hi/oric bridges provisions ,section #add7;g7 ( title #bc1 ,unit$ ,/ates ,code1 is repeal$4 7#f7 ,repeal ( transportation alt]natives program ,! foll[+ provisions are repeal$3 7,a7 ,section #bac ( title #bc1 ,unit$ ,/ates ,code4 7,b7 ,! item relat+ to section #bac 9 ! analysis = *apt] #a ( title #bc1 ,unit$ ,/ates ,code4 7#g7 ,national def5se highways ,section #caa ( title #bc1 ,unit$ ,/ates ,code1 is am5d$-- 7,a7 9 ! fir/ s5t5ce1 by /rik+ "u subsection 7a7 ( section #ajd ( ?is title & ins]t+ to c>ry out ?is section2 & 7,b7 by /rik+ ! second s5t5ce4 7#h7 ,f$]alization & def$]alization ( projects ,not)/&+ any o!r provision ( law1 beg9n+ on ,octob] #a1 #bjad-- 7,a7 a highway con/ruction or improvem5t project %all n be consid]$ to be a ,f$]al highway con/ruction or improvem5t project unless & until a ,/ate exp5ds ,f$]al funds = ! con/ruction portion ( ! project2 7,b7 a highway con/ruction or improvem5t project %all n be consid]$ to be a ,f$]al highway con/ruction or improvem5t project solely by reason ( ! exp5diture ( ,f$]al funds by a ,/ate be=e ! con/ruction phase ( ! project to pay exp5ses relat+ to ! project1 includ+ = any environm5tal docum5t or design "w requir$ = ! project2 & 7,c7 7i7 a ,/ate may1 aft] hav+ us$ ,f$]al funds to pay all or a portion ( ! co/s ( a highway con/ruction or improvem5t project1 reimburse ! ,f$]al ,gov]nm5t 9 an am\nt equal to ! am\nt ( ,f$]al funds s exp5d$2 & 7ii7 aft] completion ( a reimbursem5t describ$ 9 clause 7i71 a highway con/ruction or improvem5t project describ$ 9 t clause %all no long] be consid]$ to be a ,f$]al highway con/ruction or improvem5t project4 7#i7 ,report+ requirem5ts ,no report+ requirem5t1 o!r ?an a report+ requirem5t 9 effect z ( ! date ( enactm5t ( ?is ,act1 %all apply on or aft] ,octob] #a1 #bjad1 to ! use ( ,f$]al funds = highway projects by a public-private p>tn]%ip4 7b7 ,exp5ditures f ,highway ,tru/ ,fund 7#a7 ,exp5ditures = core programs ,section #iejc7;c7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$-- 7,a7 9 p>agraph 7#a7-- 7i7 by /rik+ ,octob] #a1 #bjad & ins]t+ ,octob] #a1 #bjbj2 & 7ii7 by /rik+ ,,map-#ba & ins]t+ ,transportation ,emp[]m5t ,act2 7,b7 9 p>agraphs 7#c77;,a77i71 7#d77;,a71 & 7#e71 by /rik+ ,octob] #a1 #bjaf ea* place x appe>s & ins]t+ ,octob] #a1 #bjbb2 & 7,c7 9 p>agraph 7#b71 by /rik+ ,july #a1 #bjag & ins]t+ ,july #a1 #bjbc4 7#b7 ,am\nts available = core program exp5ditures ,section #iejc ( su* ,code is am5d$ by add+ at ! end ! foll[+3 7g7 ,core programs f9anc+ rate ,= purposes ( ?is section-- 7#a7 ,9 g5]al ,except z provid$ 9 p>agraph 7#b7-- 7,a7 9 ! case ( gasol9e & special motor fuels ! tax rate ( :i* is ! rate specifi$ 9 section #djha7;a77#b77;,a77i71 ! core programs f9anc+ rate is-- 7i7 aft] ,septemb] #cj1 #bjad1 & be=e ,octob] #a1 #bjae1 #ah4c c5ts p] gallon1 7ii7 aft] ,septemb] #cj1 #bjae1 & be=e ,octob] #a1 #bjaf1 #i4f c5ts p] gallon1 7iii7 aft] ,septemb] #cj1 #bjaf1 & be=e ,octob] #a1 #bjag1 #f4d c5ts p] gallon1 7iv7 aft] ,septemb] #cj1 #bjag1 & be=e ,octob] #a1 #bjah1 #e4j c5ts p] gallon1 & 7v7 aft] ,septemb] #cj1 #bjah1 #c4g c5ts p] gallon1 & 7,b7 9 ! case ( k]os5e1 diesel fuel1 & special motor fuels ! tax rate ( :i* is ! rate specifi$ 9 section #djha7;a77#b77;,a77iii71 ! core programs f9anc+ rate is-- 7i7 aft] ,septemb] #cj1 #bjad1 & be=e ,octob] #a1 #bjae1 #bd4c c5ts p] gallon1 7ii7 aft] ,septemb] #cj1 #bjae1 & be=e ,octob] #a1 #bjaf1 #ab4g c5ts p] gallon1 7iii7 aft] ,septemb] #cj1 #bjaf1 & be=e ,octob] #a1 #bjag1 #h4e c5ts p] gallon1 7iv7 aft] ,septemb] #cj1 #bjag1 & be=e ,octob] #a1 #bjah1 #f4f c5ts p] gallon1 & 7v7 aft] ,septemb] #cj1 #bjah1 #e4j c5ts p] gallon4 7#b7 ,application ( rate ,9 ! case ( fuels us$ z describ$ 9 p>agraph 7#c77;,c71 7#d77;,b71 & 7#e7 ( subsection 7c71 ! core programs f9anc+ rate is z]o4 4 7c7 ,t]m9ation ( ,mass ,transit ,acc\nt ,section #iejc7;e77#b7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$-- 7#a7 by ins]t+ & be=e ,octob] #a1 #bjad aft] ,m>* #ca1 #aihc1 & 7#b7 by add+ at ! end ! foll[+ new p>agraph3 7#f7 ,transf] to ,highway ,acc\nt ,on ,octob] #a1 #bjad1 ! ,secret>y %all transf] all am\nts 9 ! ,mass ,transit ,acc\nt to ! ,highway ,acc\nt4 4 7d7 ,effective date ,! am5dm5ts & repeals made by ?is section take effect on ,octob] #a1 #bjad4 #e4 ,fund+ = highway rese>* & developm5t program 7a7 ,au?orization ( appropriations ,!re is au?oriz$ to be appropriat$ out ( ! ,highway ,tru/ ,fund 7o!r ?an ! ,mass ,transit ,acc\nt7 to c>ry out section #ejc7;b7 ( title #bc1 ,unit$ ,/ates ,code1 #aae1jjj1jjj = ea* ( fiscal ye>s #bjae ?r\gh #bjai4 7b7 ,applicability ( title #bc1 ,unit$ ,/ates ,code ,funds au?oriz$ to be appropriat$ by subsection 7a7 %all-- 7#a7 be available = obligation 9 ! same mann] z if ^? funds 7 apportion$ "u *apt] #a ( title #bc1 ,unit$ ,/ates ,code1 except t ! ,f$]al %>e ( ! co/ ( a project or activity c>ri$ out us+ ^? funds %all be #hj p]c5t1 unless o!rwise expressly provid$ by ?is ,act 7includ+ ! am5dm5ts by ?is ,act7 or o!rwise det]m9$ by ! ,secret>y2 & 7#b7 rema9 available until exp5d$ & n be transf]able4 #f4 ,return ( excess tax receipts to ,/ates 7a7 ,9 g5]al ,section #iejc7;c7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+3 7#f7 ,return ( excess tax receipts to ,/ates = surface transportation purposes 7,a7 ,9 g5]al ,on ! fir/ day ( ea* ( fiscal ye>s #bjaf1 #bjag1 #bjah1 & #bjai1 ! ,secret>y1 9 consultation ) ! ,secret>y ( ,transportation1 %all-- 7i7 det]m9e ! excess 7if any7 (-- 7,i7 ! am\nts appropriat$ 9 su* fiscal ye> to ! ,highway ,tru/ ,fund "u subsection 7b7 :i* are attributable to ! taxes describ$ 9 p>agraphs 7#a7 & 7#b7 !re( 7aft] ! application ( p>agraph 7#d7 !re(7 ov] ! sum (-- 7,,ii7 ! am\nts s appropriat$ :i* are equival5t to-- 7aa7 su* am\nts attributable to ! core programs f9anc+ rate = su* ye>1 plus 7bb7 ! taxes describ$ 9 p>agraphs 7#c77;,c71 7#d77;,b71 & 7#e7 ( subsection 7c71 & 7ii7 allocate ! am\nt det]m9$ "u clause 7i7 among ! ,/ates 7z def9$ 9 section #aja7;a7 ( title #bc1 ,unit$ ,/ates ,code7 = surface transportation 7includ+ mass transit & rail7 purposes s t-- 7,i7 ! p]c5tage ( t am\nt allocat$ to ea* ,/ate1 is equal to 7,,ii7 ! p]c5tage ( ! am\nt det]m9$ "u clause 7i77,i7 paid into ! ,highway ,tru/ ,fund 9 ! late/ fiscal ye> = :i* su* data are available :i* is attributable to highway us]s 9 ! ,/ate4 7,b7 ,en=cem5t ,if ! ,secret>y det]m9es t a ,/ate has us$ am\nts "u subp>agraph 7,a7 = a purpose :i* is n a surface transportation purpose z describ$ 9 subp>agraph 7,a71 ! improp]ly us$ am\nts %all be d$uct$ f any am\nt ! ,/ate w\ld o!rwise receive f ! ,highway ,tru/ ,fund = ! fiscal ye> :i* beg9s aft] ! date ( ! det]m9ation4 4 7b7 ,effective date ,! am5dm5t made by ?is section takes effect on ,octob] #a1 #bjad4 #g4 ,r$uction 9 taxes on gasol9e1 diesel fuel1 k]os5e1 & special fuels fund+ ,highway ,tru/ ,fund 7a7 ,r$uction 9 tax rate 7#a7 ,9 g5]al ,section #djha7;a77#b77;,a7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$-- 7,a7 9 clause 7i71 by /rik+ #ah4c c5ts & ins]t+ #c4g c5ts2 & 7,b7 9 clause 7iii71 by /rik+ #bd4c c5ts & ins]t+ #e4j c5ts4 7#b7 ,con=m+ am5dm5ts 7,a7 ,section #djha7;a77#b77;,d7 ( su* ,code is am5d$-- 7i7 by /rik+ #ai4g c5ts & ins]t+ #d4a c5ts1 & 7ii7 by /rik+ #bd4c c5ts & ins]t+ #e4j c5ts4 7,b7 ,section #fdbg7;b77#b77;,a7 ( su* ,code is am5d$ by /rik+ #g4d c5ts & ins]t+ #a4e c5ts4 7b7 ,additional con=m+ am5dm5ts 7#a7 ,section #djda7;a77#a77;,c77iii77,i7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ #g4c c5ts p] gallon 7#d4c c5ts p] gallon aft] ,septemb] #cj1 #bjaf7 & ins]t+ #a4d c5ts p] gallon 7z]o aft] ,septemb] #cj1 #bjba74 7#b7 ,section #djda7;a77#b77;,b77ii7 ( su* ,code is am5d$ by /rik+ #bd4c c5ts & ins]t+ #e4j c5ts4 7#c7 ,section #djda7;a77#c77;,a7 ( su* ,code is am5d$ by /rik+ #ah4c c5ts & ins]t+ #c4g c5ts4 7#d7 ,section #djda7m77#a7 ( su* ,code is am5d$-- 7,a7 9 subp>agraph 7,a71 by /rik+ #bjaf & ins]t+ #bjba12 7,b7 9 subp>agraph 7,a77i71 by /rik+ #i4ae c5ts & ins]t+ #a4h c5ts2 7,c7 9 subp>agraph 7,a77ii71 by /rik+ #aa4c c5ts & ins]t+ #b4c c5ts2 & 7,d7 by /rik+ subp>agraph 7,b7 & ins]t+ ! foll[+3 7,b7 z]o aft] ,septemb] #cj1 #bjba4 4 7#e7 ,section #djha7;d77#a7 ( su* ,code is am5d$ by /rik+ #d4c c5ts p] gallon aft] ,septemb] #cj1 #bjaf & ins]t+ z]o aft] ,septemb] #cj1 #bjba4 7#f7 ,section #iejc7;b7 ( su* ,code is am5d$-- 7,a7 9 p>agraphs 7#a7 & 7#b71 by /rik+ ,octob] #a1 #bjaf bo? places x appe>s & ins]t+ ,octob] #a1 #bjba2 7,b7 9 ! head+ ( p>agraph 7#b71 by /rik+ ,octob] #a1 #bjaf & ins]t+ ,octob] #a1 #bjba2 7,c7 9 p>agraph 7#b71 by /rik+ aft] ,septemb] #cj1 #bjaf1 & be=e ,july #a1 #bjag & ins]t+ aft] ,septemb] #cj1 #bjba1 & be=e ,july #a1 #bjbb2 & 7,d7 9 p>agraph 7#f77;,b71 by /rik+ ,octob] #a1 #bjad & ins]t+ ,octob] #a1 #bjai4 7c7 ,floor /ock refunds 7#a7 ,9 g5]al ,if-- 7,a7 be=e ,octob] #a1 #bjai1 tax has be5 impos$ "u section #djha ( ! ,int]nal ,rev5ue ,code ( #aihf on any liquid2 & 7,b7 on su* date su* liquid is held by a deal] & has n be5 us$ & is int5d$ = sale2 !re %all be cr$it$ or refund$ 7)\t int]e/7 to ! p]son :o paid su* tax 79 ?is subsection ref]r$ to z ! taxpay]7 an am\nt equal to ! excess ( ! tax paid by ! taxpay] ov] ! am\nt ( su* tax :i* w\ld be impos$ on su* liquid _h ! taxable ev5t occurr$ on su* date4 7#b7 ,"t = fil+ claims ,no cr$it or refund %all be all[$ or made "u ?is subsection unless-- 7,a7 claim !re= is fil$ ) ! ,secret>y ( ! ,treasury be=e ,april #a1 #bjbj2 & 7,b7 9 any case :]e liquid is held by a deal] 7o!r ?an ! taxpay]7 on ,octob] #a1 #bjai-- 7i7 ! deal] submits a reque/ = refund or cr$it to ! taxpay] be=e ,janu>y #a1 #bjbj2 & 7ii7 ! taxpay] has repaid or agre$ to repay ! am\nt s claim$ to su* deal] or has obta9$ ! writt5 cons5t ( su* deal] to ! all[ance ( ! cr$it or ! mak+ ( ! refund4 7#c7 ,exception = fuel held 9 retail /ocks ,no cr$it or refund %all be all[$ "u ?is subsection ) respect to any liquid 9 retail /ocks held at ! place :]e int5d$ to be sold at retail4 7#d7 ,def9itions ,= purposes ( ?is subsection1 ! t]ms deal] & held by a deal] h ! respective mean+s giv5 to su* t]ms by section #fdab ( su* ,code2 except t ! t]m deal] includes a produc]4 7#e7 ,c]ta9 rules to apply ,rules simil> to ! rules ( subsections 7b7 & 7c7 ( section #fdab & sections #fbjf & #ffge ( su* ,code %all apply = purposes ( ?is subsection4 7d7 ,effective dates 7#a7 ,9 g5]al ,except z provid$ 9 p>agraph 7#b71 ! am5dm5ts made by ?is section %all apply to fuel remov$ aft] ,septemb] #cj1 #bjai4 7#b7 ,c]ta9 con=m+ am5dm5ts ,! am5dm5ts made by subsections 7b77#d7 & 7b77#f7 %all apply to fuel remov$ aft] ,septemb] #cj1 #bjaf4 #h4 ,report to ,congress ,n lat] ?an #ahj days aft] ! date ( enactm5t ( ?is ,act1 aft] consultation ) ! appropriate committees ( ,congress1 ! ,secret>y ( ,transportation %all submit a report to ,congress describ+ su* te*nical & con=m+ am5dm5ts to titles #bc & #di1 ,unit$ ,/ates ,code1 & su* te*nical & con=m+ am5dm5ts to o!r laws1 z are necess>y to br+ ^? titles & o!r laws into con=mity ) ! policy embodi$ 9 ?is ,act & ! am5dm5ts made by ?is ,act4 #i4 ,effective date cont+5t on c]tification ( deficit neutrality 7a7 ,purpose ,! purpose ( ?is section is to ensure t-- 7#a7 ?is ,act w become effective only if ! ,director ( ! ,(fice ( ,managem5t & ,budget c]tifies t ?is ,act is deficit neutral2 7#b7 discretion>y sp5d+ limits are r$uc$ to capture ! sav+s realiz$ 9 devolv+ transportation functions to ! ,/ate level pursuant to ?is ,act2 & 7#c7 ! tax r$uction made by ?is ,act is n scor$ "u pay-z-y-g & does n inadv]t5tly trigg] a seque/ration4 7b7 ,effective date cont+5cy ,not)/&+ any o!r provision ( ?is ,act1 ?is ,act & ! am5dm5ts made by ?is ,act %all take effect only if-- 7#a7 ! ,director ( ! ,(fice ( ,managem5t & ,budget 7ref]r$ to 9 ?is section z ! ,director7 submits ! report z requir$ 9 subsection 7c72 & 7#b7 ! report conta9s a c]tification by ! ,director t1 bas$ on ! requir$ e/imates1 ! r$uction 9 discretion>y outlays result+ f ! r$uction 9 contract au?ority is at lea/ z great z ! r$uction 9 rev5ues = ea* fiscal ye> ?r\gh fiscal ye> #bjai4 7c7 ,,omb e/imates & report 7#a7 ,requirem5ts ,n lat] ?an #e cal5d> days aft] ! date ( enactm5t ( ?is ,act1 ! ,director %all-- 7,a7 e/imate ! net *ange 9 rev5ues result+ f ?is ,act = ea* fiscal ye> ?r\gh fiscal ye> #bjai2 7,b7 e/imate ! net *ange 9 discretion>y outlays result+ f ! r$uction 9 contract au?ority "u ?is ,act = ea* fiscal ye> ?r\gh fiscal ye> #bjai2 7,c7 det]m9e1 bas$ on ^? e/imates1 :e!r ! r$uction 9 discretion>y outlays is at lea/ z great z ! r$uction 9 rev5ues = ea* fiscal ye> ?r\gh fiscal ye> #bjai2 & 7,d7 submit to ,congress a report sett+ =? ! e/imates & det]m9ation4 7#b7 ,applicable assumptions & guidel9es 7,a7 ,rev5ue e/imates ,! rev5ue e/imates requir$ "u p>agraph 7#a77;,a7 %all be pr$icat$ on ! same economic & te*nical assumptions & score keep+ guidel9es t w\ld be us$ = e/imates made pursuant to section #beb7;d7 ( ! ,balanc$ ,budget & ,em]g5cy ,deficit ,control ,act ( #aihe 7#b ,u4,s4,c4 #ijb7;d774 7,b7 ,outlay e/imates ,! outlay e/imates requir$ "u p>agraph 7#a77;,b7 %all be det]m9$ by comp>+ ! level ( discretion>y outlays result+ f ?is ,act ) ! correspond+ level ( discretion>y outlays project$ 9 ! basel9e "u section #beg ( ! ,balanc$ ,budget & ,em]g5cy ,deficit ,control ,act ( #aihe 7#b ,u4,s4,c4 #ijg74 7d7 ,con=m+ adju/m5t to discretion>y sp5d+ limits ,on compliance ) ! requirem5ts specifi$ 9 subsection 7b71 ! ,director %all adju/ ! adju/$ discretion>y sp5d+ limits = ea* fiscal ye> ?r\gh fiscal ye> #bjai "u section #fja7;a77#b7 ( ! ,congressional ,budget ,act ( #aigd 7#b ,u4,s4,c4 #ffe7;a77#b77 by ! e/imat$ r$uctions 9 discretion>y outlays "u subsection 7c77#a77;,b74 7e7 ,paygo int]action ,on compliance ) ! requirem5ts specifi$ 9 subsection 7b71 no *anges 9 rev5ues e/imat$ to result f ! enactm5t ( ?is ,act %all be c\nt$ = ! purposes ( section #beb7;d7 ( ! ,balanc$ ,budget & ,em]g5cy ,deficit ,control ,act ( #aihe 7#b ,u4,s4,c4 #ijb7;d774