[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1270 Enrolled Bill (ENR)]

        H.R.1270

                       One Hundred Ninth Congress

                                 of the

                        United States of America


                          AT THE FIRST SESSION

          Begun and held at the City of Washington on Tuesday,
            the fourth day of January, two thousand and five


                                 An Act


 
    To amend the Internal Revenue Code of 1986 to extend the Leaking 
           Underground Storage Tank Trust Fund financing rate.

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

SECTION 1. EXTENSION OF LEAKING UNDERGROUND STORAGE TANK TRUST FUND 
              FINANCING RATE.

    (a) In General.--Paragraph (3) of section 4081(d) of the Internal 
Revenue Code of 1986 (relating to Leaking Underground Storage Tank 
Trust Fund financing rate) is amended by striking ``April 1, 2005'' and 
inserting ``October 1, 2005''.
    (b) Effective Date.--The amendment made by this section shall take 
effect on the date of the enactment of this Act.

                               Speaker of the House of Representatives.

                            Vice President of the United States and    
                                               President of the Senate.