[Congressional Record Volume 161, Number 120 (Tuesday, July 28, 2015)]
[Senate]
[Pages S6079-S6083]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
SA 2540. Mr. LEE 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 end of division F, add the following:
TITLE LXIII--TRANSPORTATION EMPOWERMENT ACT
SEC. 63001. SHORT TITLE.
This title may be cited as the ``Transportation Empowerment
Act''.
SEC. 63002. FINDINGS AND PURPOSES.
(a) Findings.--Congress finds that--
(1) the objective of the Federal highway program has been
to facilitate the construction of a modern freeway system
that promotes efficient interstate commerce by connecting all
States;
(2) the objective described in paragraph (1) has been
attained, and the Interstate System connecting all States is
near completion;
(3) each State has the responsibility of providing an
efficient transportation network for the residents of the
State;
(4) each State has the means to build and operate a network
of transportation systems, including highways, that best
serves the needs of the State;
(5) each State is best capable of determining the needs of
the State and acting on those needs;
(6) the Federal role in highway transportation has, over
time, usurped the role of the States by taxing motor fuels
used in the States and then distributing the proceeds to the
States based on the perceptions of the Federal Government on
what is best for the States;
(7) the Federal Government has used the Federal motor fuels
tax revenues to force all States to take actions that are not
necessarily appropriate for individual States;
(8) the Federal distribution, review, and enforcement
process wastes billions of dollars on unproductive
activities;
(9) Federal mandates that apply uniformly to all 50 States,
regardless of the different circumstances of the States,
cause the States to waste billions of hard-earned tax dollars
on projects, programs, and activities that the States would
not otherwise undertake; and
(10) Congress has expressed a strong interest in reducing
the role of the Federal Government by allowing each State to
manage its own affairs.
(b) Purposes.--The purposes of this title are--
(1) to provide a new policy blueprint to govern the Federal
role in transportation once existing and prior financial
obligations are met;
(2) to return to the individual States maximum
discretionary authority and fiscal responsibility for all
elements of the national surface transportation systems that
are not within the direct purview of the Federal Government;
(3) to preserve Federal responsibility for the Dwight D.
Eisenhower National System of Interstate and Defense
Highways;
(4) to preserve the responsibility of the Department of
Transportation for--
(A) design, construction, and preservation of
transportation facilities on Federal public land;
(B) national programs of transportation research and
development and transportation safety; and
(C) emergency assistance to the States in response to
natural disasters;
(5) to eliminate to the maximum extent practicable Federal
obstacles to the ability of each State to apply innovative
solutions to the financing, design, construction, operation,
and preservation of Federal and State transportation
facilities; and
(6) with respect to transportation activities carried out
by States, local governments, and the private sector, to
encourage--
(A) competition among States, local governments, and the
private sector; and
(B) innovation, energy efficiency, private sector
participation, and productivity.
SEC. 63003. FUNDING LIMITATION.
Notwithstanding any other provision of law, if the
Secretary of Transportation determines for any of fiscal
years 2022 through 2026 that the aggregate amount required to
carry out transportation programs and projects under this
title and amendments made by this title exceeds the estimated
aggregate amount in the Highway Trust Fund available for
those programs and projects for the fiscal year, each amount
made available for that program or project shall be reduced
by the pro rata percentage required to reduce the aggregate
amount required to carry out those programs and projects to
an amount equal to that available for those programs and
projects in the Highway Trust Fund for the fiscal year.
SEC. 63004. FUNDING FOR CORE HIGHWAY PROGRAMS.
(a) In General.--
(1) Authorization of appropriations.--The following sums
are authorized to be appropriated out of the Highway Trust
Fund (other than the Mass Transit Account):
(A) Federal-aid highway program, etc.--For the national
highway performance program under section 119 of title 23,
United States Code, the surface transportation program under
section 133 of that title, and the highway safety improvement
program under section 148 of that title, for each of fiscal
years 2022 through 2026, an aggregate amount not to exceed 10
percent of the balance of the Highway Trust Fund (other than
such Mass Transit Account) as estimated (taking into account
estimated revenues) at the beginning of each such fiscal
year.
(B) Emergency relief.--For emergency relief under section
125 of title 23, United States Code, $100,000,000 for each of
fiscal years 2022 through 2026.
(C) Federal lands programs.--
(i) Federal lands transportation program.--For the Federal
lands transportation program under section 203 of title 23,
United States Code, $300,000,000 for each of fiscal years
2022 through 2026, of which $240,000,000 of the amount made
available for each fiscal year shall be the amount for the
National Park Service and $30,000,000 of the amount made
available for each fiscal year shall be the amount for the
United States Fish and Wildlife Service.
(ii) Federal lands access program.--For the Federal lands
access program under section 204 of title 23, United States
Code, $250,000,000 for each of fiscal years 2022 through
2026.
(D) Administrative expenses.--Section 104(a) of title 23,
United States Code, is amended by striking paragraph (1) and
inserting the following:
``(1) Authorization of appropriations.--
``(A) In general.--There are authorized to be appropriated
from the Highway Trust Fund (other than the Mass Transit
Account) for each of fiscal years 2022 through 2026, to be
made available to the Secretary for administrative expenses
of the Federal Highway Administration, an amount equal to 1
percent of the balance of the Highway Trust Fund (other than
such Mass Transit Account) as estimated (taking into account
estimated revenues) at the beginning of each such fiscal
year.
``(B)(i) Notwithstanding any other provision of law, it
shall not be in order in the Senate or the House of
Representatives to consider any measure that would make
available for expenditure from the Highway
[[Page S6080]]
Trust Fund (other than the Mass Transit Account) for a fiscal
year an amount less than the amount authorized under
subparagraph (A) for such fiscal year.
``(ii)(I) Clause (i) may be waived or suspended in the
Senate only by the affirmative vote of \3/5\ of the Members,
duly chosen and sworn.
``(II) Debate on appeals in the Senate from the decisions
of the Chair relating to subclause (I) shall be limited to 1
hour, to be equally divided between, and controlled by, the
mover and the manager of the measure that would make
available for expenditure from the Fund for a fiscal year an
amount less than the amount described in subparagraph (A). An
affirmative vote of \3/5\ of the Members, duly chosen and
sworn, shall be required in the Senate to sustain an appeal
of the ruling of the Chair on a point of order raised in
relation to subclause (I).
``(iii) This subparagraph is enacted by Congress--
``(I) as an exercise of the rulemaking power of the House
of Representatives and the Senate, respectively, and as such
it is deemed a part of the rules of each House, respectively,
but applicable only with respect to the procedure to be
followed in that House in the case of a joint resolution, and
it supersedes other rules only to the extent that it is
inconsistent with those rules; and
``(II) with full recognition of the constitutional right of
either House to change the rules (so far as relating to the
procedure of that House) at any time, in the same manner and
to the same extent as in the case of any other rule of that
House.''.
(2) Transferability of funds.--Section 104 of title 23,
United States Code, is amended by striking subsection (f) and
inserting the following:
``(f) Transferability of Funds.--
``(1) In general.--To the extent that a State determines
that funds made available under this title to the State for a
purpose are in excess of the needs of the State for that
purpose, the State may transfer the excess funds to, and use
the excess funds for, any surface transportation (including
mass transit and rail) purpose in the State.
``(2) Enforcement.--If the Secretary determines that a
State has transferred funds under paragraph (1) to a purpose
that is not a surface transportation purpose as described in
paragraph (1), the amount of the improperly transferred funds
shall be deducted from any amount the State would otherwise
receive from the Highway Trust Fund for the fiscal year that
begins after the date of the determination.''.
(3) Federal-aid system.--
(A) In general.--Section 103(a) of title 23, United States
Code, is amended by striking ``the National Highway System,
which includes''.
(B) Conforming amendments.--Chapter 1 of title 23, United
States Code, is amended--
(i) in section 103 by striking the section designation and
heading and inserting the following:
``Sec. 103. Federal-aid system'';
and
(ii) in the analysis by striking the item relating to
section 103 and inserting the following:
``103. Federal-aid system.''.
(4) Calculation of state amounts.--Section 104(c)(2) of
title 23, United States Code, is amended--
(A) in the paragraph heading by striking ``For fiscal year
2014'' and inserting ``Subsequent fiscal years''; and
(B) in subparagraph (A) by striking ``fiscal year 2014''
and inserting ``fiscal year 2022 and each subsequent fiscal
year''.
(5) Federalization and defederalization of projects.--
Notwithstanding any other provision of law, beginning on
October 1, 2022--
(A) a highway construction or improvement project shall not
be considered to be a Federal highway construction or
improvement project unless and until a State expends Federal
funds for the construction portion of the project;
(B) a highway construction or improvement project shall not
be considered to be a Federal highway construction or
improvement project solely by reason of the expenditure of
Federal funds by a State before the construction phase of the
project to pay expenses relating to the project, including
for any environmental document or design work required for
the project; and
(C)(i) a State may, after having used Federal funds to pay
all or a portion of the costs of a highway construction or
improvement project, reimburse the Federal Government in an
amount equal to the amount of Federal funds so expended; and
(ii) after completion of a reimbursement described in
clause (i), a highway construction or improvement project
described in that clause shall no longer be considered to be
a Federal highway construction or improvement project.
(6) Reporting requirements.--No reporting requirement,
other than a reporting requirement in effect as of the date
of enactment of this Act, shall apply on or after October 1,
2022, to the use of Federal funds for highway projects by a
public-private partnership.
(b) Expenditures From Highway Trust Fund.--
(1) Expenditures for core programs.--Section 9503(c) of the
Internal Revenue Code of 1986 is amended--
(A) in paragraph (1), as amended by division G and section
51101(a)--
(i) by striking ``October 1, 2021'' and inserting ``October
1, 2026''; and
(ii) by striking ``DRIVE Act'' and inserting
``Transportation Empowerment Act'';
(B) in paragraph (2), as amended by section 51102(e)(1)(B),
by striking ``July 1, 2024'' and inserting ``July 1, 2030'';
and
(C) in paragraph (5), by striking ``October 1, 2011'' and
inserting ``October 1, 2026''.
(2) Amounts available for core program expenditures.--
Section 9503 of the Internal Revenue Code of 1986 is amended
by adding at the end the following:
``(g) Core Programs Financing Rate.--For purposes of this
section--
``(1) In general.--Except as provided in paragraph (2)--
``(A) in the case of gasoline and special motor fuels the
tax rate of which is the rate specified in section
4081(a)(2)(A)(i), the core programs financing rate is--
``(i) after September 30, 2022, and before October 1, 2023,
18.3 cents per gallon,
``(ii) after September 30, 2023, and before October 1,
2024, 9.6 cents per gallon,
``(iii) after September 30, 2024, and before October 1,
2025, 6.4 cents per gallon,
``(iv) after September 30, 2025, and before October 1,
2026, 5.0 cents per gallon, and
``(v) after September 30, 2026, 3.7 cents per gallon, and
``(B) in the case of kerosene, diesel fuel, and special
motor fuels the tax rate of which is the rate specified in
section 4081(a)(2)(A)(iii), the core programs financing rate
is--
``(i) after September 30, 2022, and before October 1, 2023,
24.3 cents per gallon,
``(ii) after September 30, 2023, and before October 1,
2024, 12.7 cents per gallon,
``(iii) after September 30, 2024, and before October 1,
2025, 8.5 cents per gallon,
``(iv) after September 30, 2025, and before October 1,
2026, 6.6 cents per gallon, and
``(v) after September 30, 2026, 5.0 cents per gallon.
``(2) Application of rate.--In the case of fuels used as
described in paragraphs (3)(C), (4)(B), and (5) of subsection
(c), the core programs financing rate is zero.''.
(c) Termination of Mass Transit Account.--Section 9503(e)
of the Internal Revenue Code of 1986 is amended--
(1) in the first sentence of paragraph (2), by inserting
``, and before October 1, 2022'' after ``March 31, 1983'';
and
(2) by adding at the end the following:
``(6) Transfer to highway account.--On October 1, 2022, the
Secretary shall transfer all amounts in the Mass Transit
Account to the Highway Account.''.
(d) Effective Date.--The amendments and repeals made by
this section shall take effect on October 1, 2023.
SEC. 63005. FEDERAL-AID HIGHWAY PROGRAM.
(a) National Highway Performance Program.--
(1) In general.--Section 119(d)(2) of title 23, United
States Code, is amended--
(A) by striking subparagraph (H);
(B) by striking subparagraph (M);
(C) by striking subparagraph (O); and
(D) by redesignating subparagraphs (I), (J), (K), (L), (N),
and (P) as subparagraphs (H), (I), (J), (K), (L), and (M),
respectively.
(2) Repeal of environmental mitigation provisions.--Section
119 of title 23, United States Code, is amended by striking
subsection (g).
(b) Surface Transportation Program.--
(1) In general.--Section 133(b) of title 23, United States
Code, is amended--
(A) in paragraph (6), by striking ``Carpool projects,
fringe and corridor parking facilities and programs,
including electric vehicle and natural gas infrastructure in
accordance with section 137, bicycle transportation and
pedestrian walkways in accordance with section 217, and the''
and inserting ``Any'';
(B) by striking paragraph (11);
(C) in paragraph (13), by adding a period at the end;
(D) by striking paragraph (14);
(E) by striking paragraph (17);
(F) in paragraph (24), by striking ``data collection,
maintenance, and integration'' and inserting ``the
maintenance and integration of data''; and
(G) by redesignating paragraphs (12), (13), (15), (16),
(18), (19), (20), (21), (22), (23), (24), (25), and (26) as
paragraphs (11), (12), (13), (14), (15), (16), (17), (18),
(19), (20), (21), (22), and (23), respectively.
(2) Repeal of bridges not on federal-aid highways
provisions.--Section 133 of title 23, United States Code, is
amended--
(A) by striking subsection (g); and
(B) by redesignating subsection (h) as subsection (g).
(3) Conforming amendments.--
(A) Section 101(a)(29)(F)(i) of title 23, United States
Code, is amended by striking ``133(b)(11), 328(a),'' and
inserting ``328(a)''.
(B) Section 133(c) of title 23, United States Code, is
amended--
(i) by striking paragraph (1);
(ii) in paragraph (2), by striking ``(11), (20), (25), and
(26)'' and inserting ``(17), (22), and (23)''; and
(iii) by redesignating paragraphs (2) and (3) as paragraphs
(1) and (2), respectively.
(C) Section 165(c)(7) of title 23, United States Code, is
amended by striking ``(14), and (19)'' and inserting ``and
(16)''.
(c) Metropolitan Transportation Planning.--
(1) In general.--Section 134 of title 23, United States
Code, is repealed.
(2) Conforming amendments.--
[[Page S6081]]
(A) The chapter analysis for chapter 1 of title 23, United
States Code, is amended by striking the item relating to
section 134.
(B) Section 2864(d)(2) of title 10, United States Code, is
amended by inserting ``(as in effect on the day before the
date of enactment of the Transportation Empowerment Act)''
after ``title 23''.
(C) Section 103(b)(3) of title 23, United States Code, is
amended by striking subparagraph (B) and inserting the
following:
``(B) Cooperation.--In proposing a modification under this
paragraph, a State shall cooperate with local and regional
officials.''.
(D) Section 104 of title 23, United States Code, is
amended--
(i) in subsection (b)--
(I) in the matter preceding paragraph (1), by striking ``,
and to carry out section 134''; and
(II) by striking paragraph (5);
(ii) in subsection (d)(1)--
(I) by striking subparagraph (B);
(II) by striking ``(A) Use.--'';
(III) by redesignating clauses (i) and (ii) as
subparagraphs (A) and (B), respectively, and indenting
appropriately;
(IV) in subparagraph (A) (as so redesignated), by striking
``clause (ii)'' and inserting ``subparagraph (B)''; and
(V) in subparagraphs (A) and (B) (as so redesignated), by
inserting ``(as in effect on the day before the date of
enactment of the Transportation Empowerment Act)'' after
``subsection (b)(5)'' each place it appears; and
(iii) in subsection (d)(2)--
(I) by striking ``States.--'' and all that follows through
``The distribution'' in subparagraph (A), in the matter
preceding clause (i), and inserting ``States.--The
distribution'';
(II) in clause (ii), by striking ``to carry out section 134
and'';
(III) by striking subparagraph (B); and
(IV) by redesignating clauses (i) and (ii) as subparagraphs
(A) and (B), respectively, and indenting appropriately.
(E) Section 106(h)(3)(C) of title 23, United States Code,
is amended by striking ``sections 134 and 135'' and inserting
``section 135''.
(F) Section 108(d)(5)(A) of title 23, United States Code,
is amended by striking ``sections 134 and 135'' and inserting
``section 135''.
(G) Section 119(d)(1)(B) of title 23, United States Code,
is amended by striking ``sections 134 and 135'' and inserting
``section 135''.
(H) Section 133(d) of title 23, United States Code, is
amended--
(i) by striking paragraph (2);
(ii) in paragraph (5), by striking ``sections 134 and 135''
and inserting ``section 135''; and
(iii) by redesignating paragraphs (3), (4), and (5) as
paragraphs (2), (3), and (4), respectively.
(I) Section 135 of title 23, United States Code, is
amended--
(i) in subsection (a)--
(I) in paragraph (1)--
(aa) by striking ``Subject to section 134, to'' and
inserting ``To''; and
(bb) by inserting ``(as in effect on the day before the
date of enactment of the Transportation Empowerment Act)''
after ``section 134(a)''; and
(II) in paragraph (3), by inserting ``(as in effect on the
day before the date of enactment of the Transportation
Empowerment Act)'' after ``section 134(a)'';
(ii) in subsection (b)(1), by striking ``with the
transportation planning activities carried out under section
134 for metropolitan areas of the State and'';
(iii) in subsection (f)(2)--
(I) by striking subparagraph (A); and
(II) by redesignating subparagraphs (B), (C), and (D) as
subparagraphs (A), (B), and (C), respectively;
(iv) in subsection (g)--
(I) in paragraph (2)--
(aa) by striking subparagraph (A); and
(bb) by redesignating subparagraphs (B) and (C) as
subparagraphs (A) and (B), respectively; and
(II) in paragraph (8), by striking ``and section 134''; and
(v) in subsection (j), by striking ``and section 134'' each
place it appears.
(J) Section 137 of title 23, United States Code, is
amended--
(i) by striking subsection (e); and
(ii) by redesignating subsections (f) and (g) as
subsections (e) and (f), respectively.
(K) Section 142 of title 23, United States Code, is
amended--
(i) by striking subsection (d); and
(ii) by redesignating subsections (e) through (i) as
subsections (d) through (h), respectively.
(L) Section 168(a)(2)(A) of title 23, United States Code,
is amended by striking ``or a transportation plan developed
under section 134''.
(M) Section 201(c)(1) of title 23, United States Code, is
amended by striking ``sections 134 and 135'' and inserting
``section 135''.
(N) Section 217(g)(1) of title 23, United States Code, is
amended in the first sentence by striking ``metropolitan
planning organization and State in accordance with section
134 and 135, respectively'' and inserting ``State in
accordance with section 135''.
(O) Section 327(a)(2)(B) of title 23, United States Code,
is amended--
(i) in clause (iii), by striking ``42 U.S.C. 13'' and
inserting ``42 U.S.C.''; and
(ii) in clause (iv)(I), by striking ``134 or''.
(P) Section 505 of title 23, United States Code, is
amended--
(i) in subsection (a)(2)--
(I) by striking ``metropolitan and''; and
(II) by striking ``sections 134 and 135'' and inserting
``section 135''; and
(ii) in subsection (b)(2), by striking ``sections 134 and
135'' and inserting ``section 135''.
(Q) Section 602(a)(3) of title 23, United States Code, is
amended by striking ``sections 134 and 135'' and inserting
``section 135''.
(R) Section 610(d)(5) of title 23, United States Code, is
amended by striking ``section 133(d)(3)'' and inserting
``section 133(d)(2)''.
(S) Section 174 of the Clean Air Act (42 U.S.C. 7504) is
amended--
(i) in the fourth sentence of subsection (a), by striking
``the metropolitan planning organization designated to
conduct the continuing, cooperative and comprehensive
transportation planning process for the area under section
134 of title 23, United States Code,'';
(ii) by striking subsection (b); and
(iii) by redesignating subsection (c) as subsection (b).
(T) Section 176(c) of the Clean Air Act (42 U.S.C. 7506(c))
is amended--
(i) in paragraph (7)(A), in the matter preceding clause
(i), by striking ``section 134(i) of title 23, United States
Code, or''; and
(ii) in paragraph (9), by striking ``section 134(i) of
title 23, United States Code, or''.
(U) Section 182(c)(5) of the Clean Air Act (42 U.S.C.
7511a(c)(5)) is amended--
(i) by striking ``(A) Beginning'' and inserting
``Beginning''; and
(ii) in the last sentence by striking ``and with the
requirements of section 174(b)''.
(V) Section 5304(i) of title 49, United States Code, is
amended--
(i) by striking ``sections 134 and 135'' each place it
appears and inserting ``section 135''; and
(ii) by striking ``this this'' and inserting ``this''.
(d) National Bridge and Tunnel Inventory and Inspection
Standards.--
(1) In general.--Section 144 of title 23, United States
Code, is amended--
(A) in subsection (e)(1) by inserting ``on the Federal-aid
system'' after ``any bridge''; and
(B) in subsection (f)(1) by inserting ``on the Federal-aid
system'' after ``construct any bridge''.
(2) Repeal of historic bridges provisions.--Section 144(g)
of title 23, United States Code, is repealed.
(e) Highway Safety Improvement Program.--
(1) In general.--Section 148 of title 23, United States
Code, is amended--
(A) in subsection (a)--
(i) in paragraph (4)(B)--
(I) by striking clause (v); and
(II) by redesignating clauses (vi) through (xxiv) as
clauses (v) through (xxiii), respectively;
(ii) in paragraph (8), by striking ``bicyclist,''; and
(iii) by striking paragraphs (11) through (13);
(B) by striking subsections (b), (c), (d), (e), (f), (g),
(h), and (i); and
(C) by redesignating subsection (j) as subsection (b).
(2) Conforming amendments.--
(A) Section 101(a)(27) of title 23, United States Code, is
amended by inserting ``(as in effect on the day before the
date of enactment of the Transportation Empowerment Act)''
after ``section 148(a)''.
(B) Section 402(b)(1)(F)(v) of title 23, United States
Code, is amended by inserting ``(as in effect on the day
before the date of enactment of the Transportation
Empowerment Act)'' after ``section 148(a)''.
(f) Repeal of Congestion Mitigation and Air Quality
Improvement Program.--
(1) In general.--Section 149 of title 23, United States
Code, is repealed.
(2) Conforming amendments.--
(A) The chapter analysis for chapter 1 of title 23, United
States Code, is amended by striking the item relating to
section 149.
(B) Section 106(d) of title 23, United States Code, is
amended in the matter preceding paragraph (1), by striking
``section, section 133, or section 149'' and inserting
``section or section 133''.
(C) Section 150 of title 23, United States Code, is
amended--
(i) in subsection (c)--
(I) by striking paragraph (5); and
(II) by redesignating paragraph (6) as paragraph (5); and
(ii) in subsection (d), by striking ``(5), and (6)'' and
inserting ``and (5)''.
(D) Section 322(h)(3) of title 23, United States Code, is
amended by striking ``and the congestion mitigation and air
quality improvement program under section 149''.
(E) Section 505(a)(3) of title 23, United States Code, is
amended by striking ``149,''.
(g) Repeal of Transportation Alternatives Program.--The
following provisions are repealed:
(1) Section 213 of title 23, United States Code.
(2) The item relating to section 213 in the analysis for
chapter 1 of title 23, United States Code.
(h) National Defense Highways.--Section 311 of title 23,
United States Code, is amended--
(1) in the first sentence, by striking ``under subsection
(a) of section 104 of this title'' and inserting ``to carry
out this section''; and
(2) by striking the second sentence.
[[Page S6082]]
SEC. 63006. FUNDING FOR HIGHWAY RESEARCH AND DEVELOPMENT
PROGRAM.
(a) Authorization of Appropriations.--There is authorized
to be appropriated out of the Highway Trust Fund (other than
the Mass Transit Account) to carry out section 503(b) of
title 23, United States Code, $115,000,000 for each of fiscal
years 2022 through 2026.
(b) Applicability of Title 23, United States Code.--Funds
authorized to be appropriated by subsection (a) shall--
(1) be available for obligation in the same manner as if
those funds were apportioned under chapter 1 of title 23,
United States Code, except that the Federal share of the cost
of a project or activity carried out using those funds shall
be 80 percent, unless otherwise expressly provided by this
Act (including the amendments by this Act) or otherwise
determined by the Secretary; and
(2) remain available until expended and not be
transferable.
SEC. 63007. RETURN OF EXCESS TAX RECEIPTS TO STATES.
(a) In General.--Section 9503(c) of the Internal Revenue
Code of 1986 is amended by adding at the end the following:
``(6) Return of excess tax receipts to states for surface
transportation purposes.--
``(A) In general.--On the first day of each of fiscal years
2023, 2024, 2025, and 2026, the Secretary, in consultation
with the Secretary of Transportation, shall--
``(i) determine the excess (if any) of--
``(I) the amounts appropriated in such fiscal year to the
Highway Trust Fund under subsection (b) which are
attributable to the taxes described in paragraphs (1) and (2)
thereof (after the application of paragraph (4) thereof) over
the sum of--
``(II) the amounts so appropriated which are equivalent
to--
``(aa) such amounts attributable to the core programs
financing rate for such year, plus
``(bb) the taxes described in paragraphs (3)(C), (4)(B),
and (5) of subsection (c), and
``(ii) allocate the amount determined under clause (i)
among the States (as defined in section 101(a) of title 23,
United States Code) for surface transportation (including
mass transit and rail) purposes so that--
``(I) the percentage of that amount allocated to each
State, is equal to
``(II) the percentage of the amount determined under clause
(i)(I) paid into the Highway Trust Fund in the latest fiscal
year for which such data are available which is attributable
to highway users in the State.
``(B) Enforcement.--If the Secretary determines that a
State has used amounts under subparagraph (A) for a purpose
which is not a surface transportation purpose as described in
subparagraph (A), the improperly used amounts shall be
deducted from any amount the State would otherwise receive
from the Highway Trust Fund for the fiscal year which begins
after the date of the determination.''.
(b) Effective Date.--The amendment made by this section
shall take effect on October 1, 2022.
SEC. 63008. REDUCTION IN TAXES ON GASOLINE, DIESEL FUEL,
KEROSENE, AND SPECIAL FUELS FUNDING HIGHWAY
TRUST FUND.
(a) Reduction in Tax Rate.--
(1) In general.--Section 4081(a)(2)(A) of the Internal
Revenue Code of 1986 is amended--
(A) in clause (i), by striking ``18.3 cents'' and inserting
``3.7 cents''; and
(B) in clause (iii), by striking ``24.3 cents'' and
inserting ``5.0 cents''.
(2) Conforming amendments.--
(A) Section 4081(a)(2)(D) of such Code is amended--
(i) by striking ``19.7 cents'' and inserting ``4.1 cents'',
and
(ii) by striking ``24.3 cents'' and inserting ``5.0
cents''.
(B) Section 6427(b)(2)(A) of such Code is amended by
striking ``7.4 cents'' and inserting ``1.5 cents''.
(b) Additional Conforming Amendments.--
(1) Section 4041(a)(1)(C)(iii)(I) of the Internal Revenue
Code of 1986, as amended by section 51102(a)(1)(A), is
amended by striking ``7.3 cents per gallon (4.3 cents per
gallon after September 30, 2023)'' and inserting ``1.4 cents
per gallon (zero after September 30, 2028)''.
(2) Section 4041(a)(2)(B)(ii) of such Code is amended by
striking ``24.3 cents'' and inserting ``5.0 cents''.
(3) Section 4041(a)(3)(A) of such Code is amended by
striking ``18.3 cents'' and inserting ``3.7 cents''.
(4) Section 4041(m)(1) of such Code is amended--
(A) in subparagraph (A), as amended by section
51102(a)(2)(A), by striking ``2023'' and inserting ``2028,'';
(B) in subparagraph (A)(i), by striking ``9.15 cents'' and
inserting ``1.8 cents'';
(C) in subparagraph (A)(ii), by striking ``11.3 cents'' and
inserting ``2.3 cents''; and
(D) by striking subparagraph (B), as amended by section
51102(a)(1)(B), and inserting the following:
``(B) zero after September 30, 2028.''.
(5) Section 4081(d)(1) of such Code, as amended by section
51102(a)(1)(C), is amended by striking ``4.3 cents per gallon
after September 30, 2023'' and inserting ``zero after
September 30, 2028''.
(6) Section 9503(b) of such Code is amended--
(A) in paragraphs (1) and (2), as amended by section
51102(e)(1)(A)(i), by striking ``October 1, 2023'' both
places it appears and inserting ``October 1, 2028'';
(B) in the heading of paragraph (2), as amended by section
51102(e)(1)(A)(ii), by striking ``October 1, 2023'' and
inserting ``October 1, 2028'';
(C) in paragraph (2), as amended by section 51102(e)(1)(A),
by striking ``after September 30, 2023, and before July 1,
2024'' and inserting ``after September 30, 2028, and before
July 1, 2029''; and
(D) in paragraph (6)(B), as amended by division G, by
striking ``October 1, 2015'' and inserting ``October 1,
2020''.
(c) Floor Stock Refunds.--
(1) In general.--If--
(A) before October 1, 2028, tax has been imposed under
section 4081 of the Internal Revenue Code of 1986 on any
liquid; and
(B) on such date such liquid is held by a dealer and has
not been used and is intended for sale;
there shall be credited or refunded (without interest) to the
person who paid such tax (in this subsection referred to as
the ``taxpayer'') an amount equal to the excess of the tax
paid by the taxpayer over the amount of such tax which would
be imposed on such liquid had the taxable event occurred on
such date.
(2) Time for filing claims.--No credit or refund shall be
allowed or made under this subsection unless--
(A) claim therefor is filed with the Secretary of the
Treasury before April 1, 2029; and
(B) in any case where liquid is held by a dealer (other
than the taxpayer) on October 1, 2028--
(i) the dealer submits a request for refund or credit to
the taxpayer before January 1, 2029; and
(ii) the taxpayer has repaid or agreed to repay the amount
so claimed to such dealer or has obtained the written consent
of such dealer to the allowance of the credit or the making
of the refund.
(3) Exception for fuel held in retail stocks.--No credit or
refund shall be allowed under this subsection with respect to
any liquid in retail stocks held at the place where intended
to be sold at retail.
(4) Definitions.--For purposes of this subsection, the
terms ``dealer'' and ``held by a dealer'' have the respective
meanings given to such terms by section 6412 of such Code;
except that the term ``dealer'' includes a producer.
(5) Certain rules to apply.--Rules similar to the rules of
subsections (b) and (c) of section 6412 and sections 6206 and
6675 of such Code shall apply for purposes of this
subsection.
(d) Effective Dates.--
(1) In general.--Except as provided in paragraph (2), the
amendments made by this section shall apply to fuel removed
after September 30, 2023.
(2) Certain conforming amendments.--
(A) The amendments made by subparagraphs (A), (B), and (C)
of subsection (b)(6) shall take effect on October 1, 2023.
(B) The amendment made by subsection (b)(6)(D) shall take
effect on October 1, 2022.
SEC. 63009. REPORT TO CONGRESS.
Not later than 180 days after the effective date of this
title, after consultation with the appropriate committees of
Congress, the Secretary of Transportation shall submit a
report to Congress describing such technical and conforming
amendments to titles 23 and 49, United States Code, and such
technical and conforming amendments to other laws, as are
necessary to bring those titles and other laws into
conformity with the policy embodied in this title and the
amendments made by this title.
SEC. 63010. EFFECTIVE DATE CONTINGENT ON CERTIFICATION OF
DEFICIT NEUTRALITY.
(a) Purpose.--The purpose of this section is to ensure
that--
(1) this title will become effective only if the Director
of the Office of Management and Budget certifies that this
title is deficit neutral;
(2) discretionary spending limits are reduced to capture
the savings realized in devolving transportation functions to
the State level pursuant to this title; and
(3) the tax reduction made by this title is not scored
under pay-as-you-go and does not inadvertently trigger a
sequestration.
(b) Effective Date Contingency.--Notwithstanding any other
provision of this Act, this title and the amendments made by
this title shall take effect on the later of--
(1)(A) the date on which the Director of the Office of
Management and Budget (referred to in this section as the
``Director'') submits the report as required in subsection
(c); and
(B) the report contains a certification by the Director
that, based on the required estimates, the reduction in
discretionary outlays resulting from the reduction in
contract authority is at least as great as the reduction in
revenues for each fiscal year through fiscal year 2026; or
(2) October 1, 2022.
(c) OMB Estimates and Report.--
(1) Requirements.--Not later than 5 calendar days after the
effective date of this title, the Director shall--
(A) estimate the net change in revenues resulting from this
title for each fiscal year through fiscal year 2026;
(B) estimate the net change in discretionary outlays
resulting from the reduction in contract authority under this
title for each fiscal year through fiscal year 2026;
[[Page S6083]]
(C) determine, based on those estimates, whether the
reduction in discretionary outlays is at least as great as
the reduction in revenues for each fiscal year through fiscal
year 2026; and
(D) submit to Congress a report setting forth the estimates
and determination.
(2) Applicable assumptions and guidelines.--
(A) Revenue estimates.--The revenue estimates required
under paragraph (1)(A) shall be predicated on the same
economic and technical assumptions and score keeping
guidelines that would be used for estimates made pursuant to
section 252(d) of the Balanced Budget and Emergency Deficit
Control Act of 1985 (2 U.S.C. 902(d)).
(B) Outlay estimates.--The outlay estimates required under
paragraph (1)(B) shall be determined by comparing the level
of discretionary outlays resulting from this title with the
corresponding level of discretionary outlays projected in the
baseline under section 257 of the Balanced Budget and
Emergency Deficit Control Act of 1985 (2 U.S.C. 907).
(d) Budgetary Effects.--
(1) Paygo scorecard.--The budgetary effects of this title
shall not be entered on either PAYGO scorecard maintained
pursuant to section 4(d) of the Statutory Pay-As-You-Go Act
of 2010 (2 U.S.C. 933(d)).
(2) Senate paygo scorecard.--The budgetary effects of this
title shall not be entered on any PAYGO scorecard maintained
for purposes of section 201 of S. Con. Res. 21 (110th
Congress).
(e) PAYGO Interaction.--On compliance with the requirements
specified in subsection (b), no changes in revenues estimated
to result from the enactment of this title shall be counted
for the purposes of section 252(d) of the Balanced Budget and
Emergency Deficit Control Act of 1985 (2 U.S.C. 902(d)).
______