[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2060 Introduced in House (IH)]







106th CONGRESS
  1st Session
                                H. R. 2060

To amend title 23, United States Code, and the Internal Revenue Code of 
1986 to make revenues from excise taxes imposed on fuel used in trains 
   available for projects for the elimination of hazards of railway-
               highway crossings, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              June 8, 1999

  Mr. Lipinski (for himself and Mr. Cramer) introduced the following 
    bill; which was referred to the Committee on Transportation and 
Infrastructure, and in addition to the Committee on Ways and Means, for 
a period to be subsequently determined by the Speaker, in each case for 
consideration of such provisions as fall within the jurisdiction of the 
                          committee concerned

_______________________________________________________________________

                                 A BILL


 
To amend title 23, United States Code, and the Internal Revenue Code of 
1986 to make revenues from excise taxes imposed on fuel used in trains 
   available for projects for the elimination of hazards of railway-
               highway crossings, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Railway Safety and Funding Equity 
Act of 1999''.

SEC. 2. ELIMINATION OF HAZARDS OF RAILWAY-HIGHWAY CROSSINGS.

    Section 130(f) of title 23, United States Code, is amended to read 
as follows:
    ``(f) Additional Funding.--
            ``(1) Use of revenues from excise taxes on fuel used in 
        trains.--There is authorized to be appropriated out of the 
        Highway Trust Fund (other than the Mass Transit Account) for 
        each of fiscal years 2000 through 2003 to carry out projects 
        for the elimination of hazards of railway-highway crossings 
        (including each of the projects described in subsection (a)) 
        and projects for the elimination of hazards of railway-railway 
        crossings an amount determined by the Secretary of the Treasury 
        to be equivalent to the total of amounts received in the 
        Treasury in the previous fiscal year that are attributable to 
        taxes imposed by section 4041 or 4081 of the Internal Revenue 
        Code of 1986 on fuel used in a train.
            ``(2) Apportionment.--On October 1 of each fiscal year, the 
        Secretary, after deducting an amount not to exceed 1\1/2\ 
        percent of the funds made available under paragraph (1) for the 
        fiscal year to cover the administrative expenses of the 
        Secretary in carrying out this subsection, shall apportion the 
        remainder of such funds among the several States in the same 
        ratio as funds are apportioned under section 104(b)(3).
            ``(3) Use of funds for education and awareness campaigns.--
        At least 5 percent of the amounts made available to a State 
        under this subsection in a fiscal year shall be expended on 
        education and awareness campaigns.
            ``(4) Use of funds for elimination of hazards of railway-
        railway crossings.--At least 10 percent of the amounts made 
        available to a State under this subsection in a fiscal year 
        shall be expended on projects for the elimination of hazards of 
        railway-railway crossings.
            ``(5) Federal share payable.--The Federal share payable on 
        account of any project financed with funds made available under 
        this subsection shall be 80 percent of the cost of the 
        project.''.
    (b) Obligation Ceiling.--Section 1102(b) of the Transportation 
Equity Act for the 21st Century (23 U.S.C. 104 note) is amended--
            (1) by striking ``and'' at the end of paragraph (7);
            (2) by striking the period at the end of paragraph (8) and 
        inserting ``; and''; and
            (3) by adding at the end the following:
            ``(9) under section 130(f) of title 23, United States 
        Code.''.

SEC. 3. EXCISE TAXES ON FUEL USED IN TRAINS TRANSFERRED TO HIGHWAY 
              TRUST FUND BEGINNING ON OCTOBER 1, 1999.

    (A) In General.--Paragraph (4) of section 9503(b) of the Internal 
Revenue Code of 1986 (relating to certain taxes not transferred to 
Highway Trust Fund) is amended by striking subparagraph (C) and by 
redesignating subparagraphs (E) and (F) as subparagraphs (D) and (E), 
respectively.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxes received in the Treasury after September 30, 1999.

SEC. 4. EXCISE TAXES ON FUEL USED IN TRAINS TERMINATED ON OCTOBER 1, 
              2004.

    (a) Diesel Fuel.--
            (1) Clause (ii) of section 4041(a)(1)(C) of the Internal 
        Revenue Code of 1986 (relating to rate of tax on trains) is 
        amended by striking subclauses (I), (II), and (III) and 
        inserting the following new subclauses:
                                    ``(I) 4.3 cents per gallon after 
                                October 31, 1998, and before October 1, 
                                2004, and
                                    ``(II) zero after September 30, 
                                2004.''.
            (2) Paragraph (3) of section 6427(l) of such Code is 
        amended by adding at the end the following new sentence: 
        ``Subparagraph (B) shall not apply after September 30, 2004.''
    (b) Gasoline.--Paragraph (3) of section 6421(f) of such Code is 
amended by adding at the end the following flush sentence:
        ``Subparagraph (B) shall not apply after September 30, 2004.''
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