[Congressional Record Volume 161, Number 118 (Sunday, July 26, 2015)]
[Senate]
[Page S5740]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 2414. Mr. REED (for himself and Mr. Murphy) submitted an amendment 
intended to be proposed by him to the bill H.R. 22, to amend the 
Internal Revenue Code of 1986 to exempt employees with health coverage 
under TRICARE or the Veterans Administration from being taken into 
account for purposes of determining the employers to which the employer 
mandate applies under the Patient Protection and Affordable Care Act; 
which was ordered to lie on the table; as follows:

       At the appropriate place, insert the following:

     SEC. __. INCREASE IN DIESEL FUEL TAX FOR TRAINS; RAIL SAFETY 
                   TECHNOLOGY GRANTS.

       (a) Increase in Diesel Fuel Tax for Trains.--
       (1) In general.--Section 4041(a)(1)(C)(ii) of the Internal 
     Revenue Code of 1986 is amended--
       (A) in subclause (II), by striking ``and'' at the end, and
       (B) by striking subclause (III) and inserting the following 
     new subclauses:

       ``(III) 0 cents per gallon after December 31, 2006, and 
     before January 1, 2016, and
       ``(IV) 4.3 cents per gallon after December 31, 2015.''.

       (2) Effective date.--The amendments made by this subsection 
     shall apply to fuel sold or used after December 31, 2015.
       (b) Establishment of Rail Transportation Trust Fund.--
       (1) In general.--Subchapter A of chapter 98 of subtitle I 
     of the Internal Revenue Code of 1986 is amended by adding at 
     the end the following new section:

     ``SEC. 9512. RAIL TRANSPORTATION TRUST FUND.

       ``(a) Creation of Trust Fund.--There is hereby established 
     in the Treasury of the United States a trust fund to be known 
     as the `Rail Transportation Trust Fund', consisting of such 
     amounts as may be appropriated or credited to the Rail 
     Transportation Trust Fund in this section or section 9602(b).
       ``(b) Transfers to Rail Transportation Trust Fund.--There 
     are hereby appropriated to the Rail Transportation Trust Fund 
     amounts equivalent to the taxes received in the Treasury 
     under section 4041(a)(1)(C)(ii)(IV).
       ``(c) Expenditures From Rail Transportation Trust Fund.--
     Amounts in the Rail Transportation Trust Fund shall be 
     available, as provided in appropriation Acts, only to the 
     Secretary of Transportation for awarding grants to projects 
     under sections 20158, 24407, and 24408 of title 49, United 
     States Code.''.
       (2) Clerical amendment.--The table of sections for 
     subchapter A of chapter 98 of subtitle I of such Code is 
     amended by adding at the end the following new item:

``Sec. 9512. Rail Transportation Trust Fund.''.
       (3) Conforming amendment.--Section 20158 of title 49, 
     United States Code, is amended in subsection (c) by striking 
     ``$50,000,000 for each of fiscal years 2009 through 2013'' 
     and inserting ``such sums as may be necessary''.
       (4) Additional amounts.--Any amounts made available 
     pursuant to section 9512(c) of the Internal Revenue Code of 
     1986 for awarding grants to projects under sections 24407 and 
     24408 of title 49, United States Code, as added by sections 
     35302 and 35421 of this Act, shall be in addition to amounts 
     authorized to be appropriated for such grants under section 
     35102 of this Act.
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