,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #dhdh  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,june #aa1 #bjad ,mr4 
,de,fazio introduc$ ! foll[+ bill2 :i* 0
 ref]r$ to ! ,committee on ,ways &      
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to repeal ! gas   
tax & rebuild our roads & bridges4  #a4 
,%ort title ,?is ,act may be cit$ z !   
,repeal & ,rebuild ,act ( #bjad4  #b4   
,repeal ( excise tax on gasol9e  7a7 ,9 
g5]al ,section #djha7;a77#b77;,a77i7 ( !
 ,int]nal ,rev5ue ,code ( #aihf is am5d$
 by /rik+ #ah4c c5ts p] gallon & ins]t+ 
#j c5ts p] gallon4  7b7 ,con=m+ am5dm5ts
  7#a7 ,section #djha7;d77#a7 ( !       
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ clauses 7i7 & & ins]t+ clause4 
7#b7 ,section #djda7;a77#b77;,b77i7 ( ! 
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ ! rate ( tax specifi$ 9 section
 #djha7;a77#b77;,a77i7 :i* is 9 effect  
at ! "t ( su* sale or use1 & ins]t+     
#ah4c c5ts p] gallon4  7c7 ,effective   
date ,! am5dm5ts made by ?is section    

%all apply to fuel sold or us$ aft]     
,decemb] #ca1 #bjad4  #c4 ,repeal (     
excise tax on tires  7a7 ,9 g5]al       
,sub*apt] ,a ( *apt] #cb ( subtitle ,d (
 ! ,int]nal ,rev5ue ,code ( #aihf is    
am5d$ by /rik+ "p ,,ii 7relat+ to       
tires74  7b7 ,con=m+ am5dm5ts  7#a7 ,!  
table ( p>ts = sub*apt] ,a ( *apt] #cb (
 subtitle ,d ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ by /rik+ ! item relat+ 
to "p ,,ii4  7#b7 ,section #iejc7;b77#a7
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$ by /rik+ subp>agraph 7,c7 &       
r$esignat+ subp>agraphs 7,d7 & 7,e7 z   
subp>agraphs 7,c7 & 7,d71 respectively4 
7#c7 ,section #fdab7;a77#a7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$--  7,a7 
9 ! text by /rik+ #djga or1 &  7,b7 9 ! 
head+ by /rik+ ,tires & taxable & ins]t+
 ,taxable4  7#d7 ,section #fdaf ( !     
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ subp>agraph 7,c7 ( subsection  
7b77#a74  7#e7 ,section #dbah ( !       
,int]nal ,rev5ue ,code ( #aihf is       
am5d$--  7,a7 9 subsection 7a7 by /rik+ 

7o!r ?an a tire taxable "u section      
#djga71 &  7,b7 by /rik+ subsection 7b7 
& r$esignat+ subsection 7c7 z subsection
 7b74  7#f7 ,section #dbba ( ! ,int]nal 
,rev5ue ,code ( #aihf is am5d$--  7,a7 9
 subsection 7a7 by /rik+ or #djga11 &   
7,b7 9 subsection 7e7 by /rik+ p>agraph 
7#b74  7#g7 ,section #djea ( ! ,int]nal 
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
subsection 7e74  7c7 ,effective date    
7#a7 ,except z provid$ by p>agraph 7#b71
 ! am5dm5ts made by ?is section %all    
apply to sales aft] ,decemb] #ca1 #bjad4
  7#b7 ,! am5dm5ts made by p>agraphs    
7#c71 7#d71 7#e71 & 7#f7 ( subsection   
7b7 %all apply to taxes impos$ aft]     
,decemb] #ca1 #bjad4  7d7 ,special rule 
= floor /ocks refunds relat+ to tires & 
taxable fuels ,9 ! case ( an article    
subject to ! tax impos$ by section #djga
 or #djha be=e ,janu>y #a1 #bjae1 :i*   
has be5 sold1 held1 & n us$ & is int5d$ 
= sale 9 ! mann] specifi$ by section    
#fdab7;a77#a7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf1 su* section %all be appli$ by 

sub/itut+--  7#a7 ,janu>y #a1 #bjae =   
,octob] #a1 #bjaf1  7#b7 ,july #a1 #bjae
 = ,janu>y #a1 #bjag1 &  7#c7 ,octob]   
#a1 #bjae = ,m>* #ca1 #bjag4  #d4 ,d\ble
 indexation ( diesel fuels tax  7a7 ,9  
g5]al ,p>agraph 7#b7 ( section #djha7;a7
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$ by add+ at ! end ! foll[+ new     
subp>agraph3  7,e7 ,index = highway     
con/ruction co/ inflation & fuel        
effici5cy  7i7 ,9 g5]al ,9 ! case ( any 
cal5d> ye> aft] #bjad1 ! #bd4c c5ts rate
 9 subp>agraph 7,a77iii7 & ! #ai4g c5ts 
rate 9 subp>agraph 7,d71 %all ea* be    
increas$ by an am\nt equal to--  7,i7   
su* doll> am\nt1 multipli$ by  7,,ii7 ! 
d\ble indexation = ! cal5d> ye>4  ,any  
increase det]m9$ "u subp>agraph 7,a7    
%all be r\nd$ to ! ne>e/ t5? ( a c5t4   
7ii7 ,exception = fuel us$ 9 aviation ,!
 adju/m5t "u clause 7i7 %all n apply )  
respect to ! rate ( tax "u subp>agraph  
7,a77iii7 by reason ( subp>agraph 7,c74 
7iii7 ,d\ble indexation ,= purposes (   
clause 7i71 ! d\ble indexation = any    

cal5d> ye> is ! sum (--  7,i7 ! highway 
con/ruction co/ adju/m5t1 &  7,,ii7 !   
,,cafe fuel sav$ adju/m5t4  7iv7        
,highway con/ruction co/ adju/m5t ,=    
purposes ( clause 7iii71 ! highway      
con/ruction co/ adju/m5t = any cal5d>   
ye> is ! p]c5tage 7if any7 by :i*--     
7,i7 ! ,national ,highway ,con/ruction  
,co/ ,index = ! prec$+ cal5d> ye>1      
exce$s  7,,ii7 ! ,national ,highway     
,con/ruction ,co/ ,index = cal5d> ye>   
#bjac4  7v7 ,national ,highway          
,con/ruction ,co/ ,index = any cal5d>   
ye> ,= purposes ( clause 7iv71 !        
,national ,highway ,con/ruction ,co/    
,index = any cal5d> ye> is ! av]age ( ! 
,national ,highway ,con/ruction ,co/    
,index z ( ! close ( ! #ab-mon? p]iod   
end+ on ,augu/ #ca ( su* cal5d> ye>4    
7vi7 ,national ,highway ,con/ruction    
,co/ ,index ,= purposes ( clause 7iv71 !
 t]m ,national ,highway ,con/ruction    
,co/ ,index means ! la/ ,national       
,highway ,con/ruction ,co/ ,index       
publi%$ by ! ,dep>tm5t (                

,transportation4  7vii7 ,,cafe fuel sav$
 adju/m5t ,= purposes ( clause 7iii71 ! 
,,cafe fuel sav$ adju/m5t = a cal5d> ye>
 is ! p]c5tage 7if any7 by :i* annual   
motor fuel use is r$uc$ by ! e/imat$    
,,cafe fuel sav$ = t cal5d> ye> f !     
annual motor fuel use = ! prior cal5d>  
ye>4  7viii7 ,e/imat$ ,,cafe fuel sav$  
,! t]m e/imat$ ,,cafe fuel sav$ = a     
cal5d> ye> means ! comb9$ fuel sav$     
e/imates issu$ by ! ,national ,highway  
,traffic ,safety ,adm9i/ration & !      
,environm5tal ,protection ,ag5cy =      
pass5g] automobiles & light trucks &    
publi%$ 9 ! ,f$]al ,regi/] on ,may #g1  
#bjaj1 & ,octob] #ae1 #bjab1 z "p ( f9al
 rules to implem5t corporate av]age fuel
 economy /&>ds1 & su* successor e/imates
 includ$ 9 successor rules4  7ix7       
,annual motor fuel use ,! t]m annual    
motor fuel use means ! total numb] (    
gallons ( gasol9e us$ 9 a cal5d> ye> 9  
highway use1 z publi%$ by ! ,f$]al      
,highway ,adm9i/ration z "p ( its annual
 motor fuel use survey4  7x7 ,notice ,n 

lat] ?an ,decemb] #ae1 #bjad1 & annually
 !reaft]1 ! ,secret>y %all publi% !     
rates ( tax z adju/$ "u ?is subp>agraph 
= ! succe$+ cal5d> ye>4  4  7b7 ,retail 
fuel excise tax ,subsection 7a7 (       
section #djda ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by add+ at ! end !    
foll[+ new p>agraph3  7#d7 ,highway     
inflation adju/m5t  7,a7 ,9 g5]al ,9 !  
case ( any cal5d> ye> aft] #bjad1 ea*   
doll> am\nt 9 p>agraphs                 
7#a77;,c77iii77,i71 7#b77;,b77ii71 &    
7#c77;,a7 ( ?is subsection & 9          
subsections 7b77#b77;,a77i71            
7b77#b77;,c77i71 & 7m77#a7 %all be      
increas$ by an am\nt equal to--  7i7 su*
 doll> am\nt1 multipli$ by  7ii7 ! d\ble
 indexation det]m9$ "u section          
#djha7;a77#b77;,e7 = ! cal5d> ye>4  7,b7
 ,r\nd+ ,any increase det]m9$ "u        
subp>agraph 7,a7 %all be r\nd$ to !     
ne>e/ t5? ( a c5t4  4  7c7 ,con=m+      
am5dm5t ,subp>agraph 7,a7 ( section     
#djha7;a77#b7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by /rik+ ,! rate &    

ins]t+ ,except z provid$ 9 subp>agraph  
7,c71 ! rate4  7d7 ,effective date ,!   
am5dm5ts made by ?is section %all apply 
to p]iods beg9n+ aft] ,decemb] #ca1     
#bjad4  #e4 ,increase 9 tax on          
petroleum2 transf] to ,highway ,tru/    
,fund  7a7 ,9 g5]al ,p>agraph 7#a7 (    
section #dfaa7;c7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by /rik+ & at !  
end ( subp>agraph 7,a71 by /rik+ ! p]iod
 at ! end ( subp>agraph 7,b7 & ins]t+ 1 
&1 & by ins]t+ aft] subp>agraph 7,b7 !  
foll[+ new subp>agraph3  7,c7 ! ,highway
 ,tru/ ,fund f9anc+ rate4  4  7b7 ,rates
  7#a7 ,9 g5]al ,p>agraph 7#b7 ( section
 #dfaa7;c7 ( ! ,int]nal ,rev5ue ,code ( 
#aihf is am5d$ by /rik+ & at ! end (    
subp>agraph 7,a71 by /rik+ ! p]iod at ! 
end ( subp>agraph 7,b7 & ins]t+ 1 &1 &  
by ins]t+ aft] subp>agraph 7,b7 ! foll[+
 new subp>agraph3  7,c7 ! ,highway ,tru/
 ,fund f9anc+ rate is #f4ge a b>rel4  4 
7#b7 ,adju/m5t = inflation ,section     
#dfaa7;c7 ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ by add+ at ! end !       

foll[+3  7#c7 ,highway ,tru/ ,fund      
f9anc+ rate inflation adju/m5t  7,a7 ,9 
g5]al ,9 ! case ( any cal5d> ye> aft]   
#bjad1 ! doll> am\nt 9 p>agraph         
7#b77;,c7 %all be increas$ by an am\nt  
equal to--  7i7 su* doll> am\nt1        
multipli$ by  7ii7 ! d\ble indexation   
det]m9$ "u section #djha7;a77#b77;,e7 = 
! cal5d> ye>4  7,b7 ,r\nd+ ,any increase
 det]m9$ "u subp>agraph 7,a7 %all be    
r\nd$ to ! ne>e/ t5? ( a c5t4  4  7#c7  
,cr$it = manufactur]s tax ,section #dfaa
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$ by add+ at ! end ! foll[+3  7g7   
,cr$it = manufactur]s tax  7#a7 ,9 g5]al
 ,"u regulations prescrib$ by !         
,secret>y1 !re %all be all[$ to ! p]son 
liable = ! tax "u subsection 7d7 a cr$it
 aga9/ s mu* ( ! tax impos$ by          
subsection 7a7 z relates to ! ,highway  
,tru/ ,fund f9anc+ rate = ea* gallon (  
fuel--  7,a7 produc$1 remov$ 7)9 ! mean+
 ( section #djhc7;c771 or sold 7z ! case
 may be7 ) respect to ! b>rel ( crude   
oil or petroleum on :i* tax is impos$ "u

 subsection 7a71 &  7,b7 on :i* tax is  
impos$ "u section #djha7;a74  7#b7 ,n   
applicable to gasol9e ,p>agraph 7#a7    
%all n apply to gasol9e 7z def9$ 9      
section #djhc7;a77#b774  7#c7 ,am\nt (  
cr$it ,! am\nt ( ! cr$it all[able "u    
p>agraph 7#a7 ) respect to a gallon ( a 
type ( fuel produc$ f a b>rel %all be ! 
product (--  7,a7 ! ,highway ,tru/ ,fund
 f9anc+ rate 7z def9$ 9 section         
#dfaa7;c77#b77 multipli$ by #a_/db1     
7,b7 ! sum (--  7i7 #a1 plus  7ii7 !    
absolute value ( ! process+ ga9 f !     
ref9]y yield 7express$ z a decimal      
numb]7 = ! second cal5d> ye> prec$+ !   
ye> 9 :i* paym5t "u p>agraph 7#a7 is    
made1 z det]m9$ by ! ,en]gy ,in=mation  
,adm9i/ration ( ! ,dep>tm5t ( ,en]gy1 & 
7,c7 ! ref9]y yield = a product         
7express$ z a decimal numb]7 = ! second 
cal5d> ye> prec$+ ! ye> 9 :i* paym5t "u 
p>agraph 7#a7 is made1 z det]m9$ by !   
,en]gy ,in=mation ,adm9i/ration ( !     
,dep>tm5t ( ,en]gy4  4  7#d7 ,leak+     
und]gr\nd /orage tank tru/ fund tax     

,section #dfaa ( ! ,int]nal ,rev5ue     
,code ( #aihf1 z am5d$ by p>agraph 7#c71
 is am5d$ by add+ at ! end ! foll[+3    
7h7 ,leak+ und]gr\nd /orage tank tru/   
fund tax ,! rate ( tax specifi$ 9       
subsection 7c77#a77;,c7 %all be increas$
 by #j4a c5t p] gallon equival5t4 ,=    
purposes ( ! prec$+ s5t5ce1 ! p] gallon 
equival5t %all be det]m9$ 9 accordance )
 section #dfaa7;g77#c7 by ins]t+ #j4a   
c5t p] gallon = ! ,highway ,tru/ ,fund  
f9anc+ rate 9 subp>agraph 7,a7 !re(4 ,! 
increase 9 tax "u ?is subsection %all 9 
?is title be add$ to & treat$ z "p ( !  
,leak+ ,und]gr\nd ,/orage ,tank ,tru/   
,fund f9anc+ rate "u section            
#djha7;a77#b77;,b74  4  7c7 ,cr$it =    
alcohol fuel1 biodiesel1 & alt]native   
fuel mixtures ,section #fdbf7;a7 ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ & at ! end ( p>agraph 7#a71 by 
/rik+ ! p]iod at ! end ( p>agraph 7#b7 &
 ins]t+ 1 &1 & by ins]t+ aft] p>agraph  
7#b7 ! foll[+3  7#c7 aga9/ s mu* ( ! tax
 impos$ by section #dfaa z is           

attributable to subsection 7c77#a77;,c7 
an am\nt equal to ! sum ( ! cr$its      
describ$ 9 subsections 7b71 7c71 & 7e71 
det]m9$ on ! same fraction ( ! am\nt (  
su* tax z ! gallon ( taxable fuel is ( !
 :ole b>rel4  4  7d7 ,con=m+ am5dm5t    
,section #cd7;a7 ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$ by /rik+ & at !  
end ( p>agraph 7#b71 by /rik+ ! p]iod at
 ! end ( p>agraph 7#c71 & by ins]t+ aft]
 p>agraph 7#c7 ! foll[+ new p>agraph3   
7#d7 "u section #dfaa7;g77#c74  4  7e7  
,effective date ,! am5dm5ts made by ?is 
section %all take effect on ,janu>y #a1 
#bjae4  #f4 ,transportation bonds  7a7  
,issuance ,! ,secret>y ( ! ,treasury    
%all1 pursuant to sub*apt] ,i ( *apt]   
#ca ( title #ca1 ,unit$ ,/ates ,code1   
issue bonds :i* meet ! t]ms & conditions
 ( subsection 7b71 & ! bond rev5ue 7o!r 
?an capitaliz$ int]e/ describ$ 9        
subsection 7b77#b77 %all be transf]r$ to
 ! ,highway ,tru/ ,fund & allocat$      
betwe5 ! ,highway ,acc\nt & ! ,mass     
,transit ,acc\nt us+ ! same ratio z     

provid$ "u section #iejc7;e77#b7 ( !    
,int]nal ,rev5ue ,code ( #aihf4  7b7    
,t]ms & conditions ,! t]ms & conditions 
( bonds ref]r$ to 9 ?is subsection are !
 foll[+3  7#a7 ,t]m ,bonds issu$ "u     
subsection 7a7 %all h a t]m ( #aj ye>s4 
7#b7 ,int]e/ ,int]e/ %all be paid f !   
,tempor>y ,transportation ,bond         
,repaym5t ,acc\nt4  7#c7 ,capitaliz$    
int]e/ ,! ,secret>y ( ! ,treasury may   
include capitaliz$ int]e/ 9 ! pr9cipal  
am\nt ( bonds issu$ "u subsection 7a7 to
 pay ! int]e/ t ! issu] e/imates w      
become due & payable on ! bonds prior to
 ! receipt ( suffici5t transf]s "u      
section #iejc7;g77#b7 ( ! ,int]nal      
,rev5ue ,code ( #aihf to ! ,tempor>y    
,transportation ,bond ,repaym5t ,acc\nt4
 ,capitaliz$ int]e/ %all be deposit$    
into ! ,transportation ,bond ,repaym5t  
,acc\nt & appli$ to int]e/ on su* bonds4
  7#d7 ,am\nt out/&+ ,! total face am\nt
 ( bonds issu$ "u ?is section may n     
exce$ ! am\nt ! ,secret>y ( ! ,treasury 
det]m9es c be r$eem$1 tak+ into acc\nt  

?is section & section #iejc7;g7 ( !     
,int]nal ,rev5ue ,code ( #aihf4  7c7    
,transf]s ( transportation bond proce$s 
,section #iejc7;b7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new p>agraph3  7#g7 ,transf]s (
 transportation bond proce$s ,!re are   
h]eby appropriat$ to ! ,highway ,tru/   
,fund am\nts equival5t to ! proce$s     
receiv$ 9 ! ,treasury be=e ,octob] #a1  
#bjaf1 "u section #f7;a7 ( ! ,repeal &  
,rebuild ,act ( #bjad4  4  7d7 ,tempor>y
 ,transportation ,bond ,repaym5t acc\nt 
,section #iejc ( ! ,int]nal ,rev5ue     
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new subsection3  7g7           
,e/abli%m5t ( ,tempor>y ,transportation 
,bond ,repaym5t acc\nt  7#a7 ,creation (
 acc\nt ,!re is e/abli%$ 9 ! ,highway   
,tru/ ,fund a sep>ate acc\nt to be kn[n 
z ! ,tempor>y ,transportation ,bond     
,repaym5t ,acc\nt consi/+ ( su* am\nts z
 may be transf]r$ or cr$it$ to !        
,tempor>y ,transportation ,bond         
,repaym5t ,acc\nt z provid$ 9 ?is       

section4  7#b7 ,transf]s to ,tempor>y   
,transportation ,bond ,repaym5t ,acc\nt 
,! ,secret>y ( ! ,treasury %all transf] 
to ! ,tempor>y ,transportation ,bond    
,repaym5t ,acc\nt ! excess (--  7,a7 !  
portion ( ! am\nts appropriat$ to !     
,highway ,tru/ ,fund "u subsection 7b7  
:i* are attributable to ! increase 9    
taxes "u--  7i7 section #djda by reason 
( section #djda7;a77#d71  7ii7 section  
#djha by reason ( section               
#djha7;a77#b77;,e71 &  7iii7 section    
#ddfa by reason ( section               
#dfaa7;c77#b77;,c7 & aft] ! application 
( section #ddfa7;g71 ov]  7,b7 ! am\nt  
e/imat$ by ! ,secret>y :i* w\ld h be5   
collect$ "u section                     
#djha7;a77#b77;,a77i7 & "p ,,ii (       
sub*apt] ,a ( *apt] #cb if su*          
provisions _h n be5 repeal$4  7#c7      
,exp5ditures f ,acc\nt ,am\nts 9 !      
,tempor>y ,transportation ,bond         
,repaym5t ,acc\nt %all be available =   
r$eem+ bonds issu$ "u section #f ( !    
,repeal & ,rebuild ,act ( #bjad4  7#d7  

,t]m9ation ,! ,tempor>y ,transportation 
,bond ,repaym5t ,acc\nt %all close aft] 
all bonds issu$ "u section #f ( !       
,repeal & ,rebuild ,act ( #bjad h be5   
r$eem$ & all am\nts 9 ! acc\nt & all    
future rev5ue t w\ld h transf]r$ to !   
acc\nt %all be transf]r$ to ! ,highway  
,tru/ ,fund & allocat$ betwe5 ! ,highway
 ,acc\nt & ! ,mass ,transit ,acc\nt 9 ! 
same ratio z provid$ "u subsection      
7e77#b74  4  7e7 ,con=m+ am5dm5t        
,section #iejc7;e77#e77;,b7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$ by      
ins]t+ or ! ,tempor>y ,transportation   
,bond ,repaym5t ,acc\nt be=e ! p]iod at 
! end4  7f7 ,effective date ,! am5dm5ts 
made by ?is section %all apply to p]iods
 aft] ,decemb] #ca1 #bjad4