[Congressional Record Volume 167, Number 137 (Monday, August 2, 2021)]
[Senate]
[Pages S5641-S5649]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 2254. Mr. LEE submitted an amendment intended to be proposed to 
amendment SA 2137 proposed by Mr. Schumer (for Ms. Sinema (for herself, 
Mr. Portman, Mr. Manchin, Mr. Cassidy, Mrs. Shaheen, Ms. Collins, Mr. 
Tester, Ms. Murkowski, Mr. Warner, and Mr. Romney)) to the bill H.R. 
3684, to authorize funds for Federal-aid highways, highway safety 
programs, and transit programs, and for other purposes; which was 
ordered to lie on the table; as follows:

        Strike all after the enacting clause and insert the 
     following:

     SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

       (a) Short Title.--This Act may be cited as the 
     ``Transportation Empowerment Act''.
       (b) Table of Contents.--The table of contents for this Act 
     is as follows:

Sec. 1. Short title; table of contents.
Sec. 2. Findings and purposes.

                        TITLE I--HIGHWAY FUNDING

Sec. 101. Authorization of appropriations.
Sec. 102. Federalization and defederalization of projects.
Sec. 103. Reporting requirements.
Sec. 104. Funding limitation.
Sec. 105. Reports; certification.

             TITLE II--FEDERAL-AID HIGHWAY PROGRAM REFORMS

Sec. 201. Definitions.
Sec. 202. Federal-aid system.
Sec. 203. Apportionment.
Sec. 204. Additional deposits in Highway Trust Fund.
Sec. 205. Project approval and oversight.

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Sec. 206. Standards.
Sec. 207. Nationally significant freight and highway projects.
Sec. 208. National highway performance program.
Sec. 209. Federal share payable.
Sec. 210. Emergency relief.
Sec. 211. Transferability of Federal-aid highway funds.
Sec. 212. Toll roads, bridges, tunnels, and ferries.
Sec. 213. Railway-highway crossings.
Sec. 214. Surface transportation block grant program.
Sec. 215. Metropolitan transportation planning.
Sec. 216. Control of junkyards.
Sec. 217. Enforcement of requirements.
Sec. 218. Public transportation.
Sec. 219. Highway use tax evasion projects.
Sec. 220. National bridge and tunnel inventory and inspection 
              standards.
Sec. 221. Carpool and vanpool projects.
Sec. 222. Construction of ferry boats and ferry terminal facilities.
Sec. 223. Highway safety improvement program.
Sec. 224. Repeal of congestion mitigation and air quality improvement 
              program.
Sec. 225. National goals and performance measures.
Sec. 226. National electric vehicle charging and hydrogen, propane, and 
              natural gas fueling corridors.
Sec. 227. Hazard elimination program.
Sec. 228. National scenic byways program.
Sec. 229. National highway freight program.
Sec. 230. Recreational trails program.
Sec. 231. Bicycle transportation and pedestrian walkways.
Sec. 232. Alaska highway.
Sec. 233. Conforming amendments.

            TITLE III--HIGHWAY TRUST FUND AND RELATED TAXES

                Subtitle A--Highway Trust Fund Authority

Sec. 301. Extension of Highway Trust Fund expenditure authority.
Sec. 302. Termination of Mass Transit Account.
Sec. 303. Transfer of unused COVID-19 appropriations to the Highway 
              Trust Fund.
Sec. 304. Termination of employee retention credit for employers 
              subject to closure due to COVID-19.
Sec. 305. Transfer of unused Coronavirus State and Local Fiscal 
              Recovery Funds to the Highway Trust Fund.

                   Subtitle B--Highway Related Taxes

Sec. 311. Reduction in taxes on gasoline, diesel fuel, kerosene, and 
              special fuels funding Highway Trust Fund.
Sec. 312. Extension of highway-related taxes.

     SEC. 2. 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 Act 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.

                        TITLE I--HIGHWAY FUNDING

     SEC. 101. AUTHORIZATION OF APPROPRIATIONS.

       (a) In General.--
       (1) Authorization of appropriations.--The following sums 
     are authorized to be appropriated out of the Highway Trust 
     Fund:
       (A) Federal-aid highway program.--For the national highway 
     performance program under section 119 of title 23, United 
     States Code, the surface transportation block grant program 
     under section 133 of that title, the highway safety 
     improvement program under section 148 of that title, and the 
     national highway freight program under section 167 of that 
     title $18,450,000,000 for each of fiscal years 2022 through 
     2026.
       (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--

       (I) $240,000,000 of the amount made available for each 
     fiscal year shall be the amount for the National Park 
     Service; and
       (II) $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.
       (b) Funding for Highway Research and Development Program.--
       (1) Authorization of appropriations.--There is authorized 
     to be appropriated out of the Highway Trust Fund to carry out 
     section 503(b) of title 23, United States Code, $115,000,000 
     for each of fiscal years 2022 through 2026.
       (2) Applicability of title 23, united states code.--Funds 
     authorized to be appropriated by paragraph (1) shall--
       (A) 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); and
       (B) remain available until expended and not be 
     transferable.

     SEC. 102. FEDERALIZATION AND DEFEDERALIZATION OF PROJECTS.

       Notwithstanding any other provision of law, beginning on 
     October 1, 2021--
       (1) 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;
       (2) 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
       (3)(A) 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
       (B) after completion of a reimbursement described in 
     subparagraph (A), a highway construction or improvement 
     project described in that subparagraph shall no longer be 
     considered to be a Federal highway construction or 
     improvement project.

     SEC. 103. 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, 2021, to the use of 
     Federal funds for highway projects by a public-private 
     partnership.

     SEC. 104. 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 Act 
     and the amendments made by this Act 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

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     out those programs and projects to an amount equal to the 
     amount available for those programs and projects in the 
     Highway Trust Fund for the fiscal year.

     SEC. 105. REPORTS; CERTIFICATION.

       (a) Report on Existing Obligations.--
       (1) In general.--The Director of the Office of Management 
     and Budget (referred to in this section as the ``Director''), 
     in consultation with the Secretary of Transportation, shall 
     develop and submit to Congress a 5-year plan for the use of 
     revenue deposited in the Highway Trust Fund to pay for unpaid 
     obligations under Federal-aid highway programs (as in effect 
     before the date of enactment of this Act) incurred before the 
     date of enactment of this Act.
       (2) Requirement.--In developing the plan under paragraph 
     (1), the Director shall, to the maximum extent practicable, 
     balance payments for new Federal-aid highway projects with 
     continued payment of unpaid obligations described in 
     paragraph (1).
       (b) Annual Reports.--Not less frequently than annually, the 
     Director shall submit to Congress a report that includes--
       (1) a description of the remaining balance of unpaid 
     obligations under Federal-aid highway programs (as in effect 
     before the date of enactment of this Act) incurred before the 
     date of enactment of this Act; and
       (2) a status update on the progress made toward achieving 
     the goals of the 5-year plan developed under subsection (a).
       (c) Certification.--On the date that the Director 
     determines that there are no remaining unpaid obligations 
     under Federal-aid highway programs (as in effect before the 
     date of enactment of this Act) incurred before the date of 
     enactment of this Act, the Director shall submit to Congress 
     a certification that there are no such remaining unpaid 
     obligations.

             TITLE II--FEDERAL-AID HIGHWAY PROGRAM REFORMS

     SEC. 201. DEFINITIONS.

       Section 101(a) of title 23, United States Code, is 
     amended--
       (1) by striking paragraph (6) and inserting the following:
       ``(6) Federal-aid highway.--The term `Federal-aid highway' 
     means a highway on the Interstate System eligible for 
     assistance under this chapter.'';
       (2) in paragraph (12), by striking ``section 103(c)'' and 
     inserting ``section 103(b)'';
       (3) by striking paragraph (16); and
       (4) by redesignating paragraphs (17) through (34) as 
     paragraphs (16) through (33), respectively.

     SEC. 202. 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.--
       (1) Section 103 of title 23, United States Code, is 
     amended--
       (A) by striking the section designation and heading and 
     inserting the following:

     ``Sec. 103. Federal-aid system'';

       (B) by striking subsection (b); and
       (C) by redesignating subsection (c) as subsection (b).
       (2) Section 127(f) of title 23, United States Code, is 
     amended by striking ``section 103(c)(4)(A)'' and inserting 
     ``section 103(b)(4)(A)''.
       (3) The analysis for chapter 1 of title 23, United States 
     Code, is amended by striking the item relating to section 103 
     and inserting the following:

``103. Federal-aid system.''.

     SEC. 203. APPORTIONMENT.

       Section 104 of title 23, United States Code, is amended--
       (1) in subsection (a)--
       (A) by striking paragraph (1) and inserting the following:
       ``(1) In general.--There is authorized to be appropriated 
     from the Highway Trust Fund 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 amounts 
     made available for programs under this title for the fiscal 
     year.''; and
       (B) in paragraph (2)(B), by striking ``the Appalachian 
     development highway system'' and inserting ``the portions of 
     the Appalachian Development Highway System on the Interstate 
     System'';
       (2) in subsection (b)--
       (A) in the matter preceding paragraph (1), by striking 
     ``the congestion mitigation and air quality improvement 
     program, the national highway freight program, and to carry 
     out section 134'' and inserting ``and the national highway 
     freight program'';
       (B) in each of paragraphs (1), (2), and (3), by striking 
     ``paragraphs (4), (5), and (6)'' and inserting ``paragraph 
     (4)'';
       (C) by striking paragraph (4);
       (D) by redesignating paragraph (5) as paragraph (4);
       (E) in paragraph (4) (as so redesignated)--
       (i) by striking subparagraph (B) and inserting the 
     following:
       ``(B) Total amount.--The total amount set aside for the 
     national highway freight program for all States shall be 3.5 
     percent of the amounts made available for programs under this 
     title for each of fiscal years 2022 through 2026.''; and
       (ii) by striking subparagraph (D); and
       (F) by striking paragraph (6);
       (3) in subsection (c)--
       (A) in paragraph (1)--
       (i) in the matter preceding subparagraph (A), by striking 
     ``fiscal years 2016 through 2020'' and inserting ``fiscal 
     years 2022 through 2026'';
       (ii) in subparagraph (A)--

       (I) by striking clause (i) and inserting the following:

       ``(i) the base apportionment; by''; and

       (II) in clause (ii)(I), by striking ``fiscal year 2015'' 
     and inserting ``fiscal year 2021''; and

       (iii) in subparagraph (B), by striking ``(other than the 
     Mass Transit Account)''; and
       (B) in paragraph (2)--
       (i) by striking ``fiscal years 2016 through 2020'' and 
     inserting ``fiscal years 2022 through 2026''; and
       (ii) by striking ``the congestion mitigation and air 
     quality improvement program under section 149, the national 
     highway freight program under section 167, and to carry out 
     section 134'' and inserting ``and the national highway 
     freight program under section 167'';
       (4) by striking subsections (d) and (h);
       (5) by redesignating subsections (e) through (g) as 
     subsections (d) through (f), respectively;
       (6) by striking subsection (e) (as so redesignated) and 
     inserting the following:
       ``(e) 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 
     public transportation 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.''; and
       (7) by striking subsection (i) and inserting the following:
       ``(g) Base Apportionment Defined.--In this section, the 
     term `base apportionment' means the combined amount 
     authorized for appropriation for the national highway 
     performance program under section 119, the surface 
     transportation block grant program under section 133, the 
     highway safety improvement program under section 148, and the 
     national highway freight program under section 167.''.

     SEC. 204. ADDITIONAL DEPOSITS IN HIGHWAY TRUST FUND.

       (a) In General.--Section 105 of title 23, United States 
     Code, is repealed.
       (b) Clerical Amendment.--The analysis for chapter 1 of 
     title 23, United States Code, is amended by striking the item 
     relating to section 105.

     SEC. 205. PROJECT APPROVAL AND OVERSIGHT.

       Section 106 of title 23, United States Code, is amended--
       (1) in subsection (c)--
       (A) by striking paragraphs (1) and (2) and inserting the 
     following:
       ``(1) In general.--For any project under this title, the 
     State may assume the responsibilities of the Secretary under 
     this title for design, plans, specifications, estimates, 
     contract awards, and inspections with respect to the project, 
     unless the Secretary determines that the assumption is not 
     appropriate.''; and
       (B) by redesignating paragraphs (3) and (4) as paragraphs 
     (2) and (3), respectively;
       (2) in subsection (d), in the matter preceding paragraph 
     (1), by striking ``this section, section 133, or section 
     149'' and inserting ``this section or section 133'';
       (3) in subsection (e)(2)--
       (A) in subparagraph (A), by striking ``the National Highway 
     System'' and inserting ``the Interstate System''; and
       (B) in subparagraph (B), by striking ``the National Highway 
     System'' and inserting ``the Interstate System''; and
       (4) in subsection (h)(3)(C), in the second sentence, by 
     striking ``statewide and metropolitan planning requirements 
     in sections 134 and 135'' and inserting ``statewide planning 
     requirements under section 135''.

     SEC. 206. STANDARDS.

       (a) In General.--Section 109 of title 23, United States 
     Code, is amended--
       (1) by striking subsection (c);
       (2) by redesignating subsections (d) through (n) as 
     subsections (c) through (m), respectively;
       (3) by striking subsection (o);
       (4) by redesignating subsections (p) through (r) as 
     subsections (n) through (p), respectively; and
       (5) in subsection (n) (as so redesignated), in the matter 
     preceding paragraph (1), by striking ``Notwithstanding 
     subsections (b) and (c), the Secretary may approve a project 
     for the National Highway System'' and inserting 
     ``Notwithstanding subsection (b), the Secretary may approve a 
     project for the Interstate System''.
       (b) Technical and Conforming Amendments.--Section 112 of 
     title 23, United States Code, is amended--
       (1) in subsection (b)--
       (A) in paragraph (2)(F), by striking ``(F)(F) Subparagraphs 
     (B), (C), (D), and (E) herein'' and inserting the following:
       ``(F) Limitation.--Subparagraphs (B) through (E)''; and
       (B) in paragraph (4)(C)(iv)(II), by striking ``section 
     109(r)'' and inserting ``section 109(p)''; and

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       (2) in subsection (g)(2)(B), by striking ``section 
     109(e)(2)'' and inserting ``section 109(d)(2)''.

     SEC. 207. NATIONALLY SIGNIFICANT FREIGHT AND HIGHWAY 
                   PROJECTS.

       Section 117 of title 23, United States Code, is amended--
       (1) by striking subsection (d) and inserting the following:
       ``(d) Eligible Projects.--Except as provided in subsection 
     (e), the Secretary may make a grant under this section only 
     for a project that--
       ``(1) is--
       ``(A) a highway freight project carried out on the National 
     Highway Freight Network established under section 167;
       ``(B) a highway or bridge project carried out on the 
     Interstate System, including a project to add capacity to the 
     Interstate System to improve mobility; or
       ``(C) a railway-highway grade crossing or grade separation 
     project on the Interstate System; and
       ``(2) has eligible project costs that are reasonably 
     anticipated to equal or exceed the lesser of--
       ``(A) $100,000,000; and
       ``(B) in the case of a project--
       ``(i) located in 1 State, 30 percent of the amount 
     apportioned under this chapter to the State in the most 
     recently completed fiscal year; or
       ``(ii) located in more than 1 State, 50 percent of the 
     amount apportioned under this chapter to the participating 
     State with the largest apportionment under this chapter in 
     the most recently completed fiscal year.'';
       (2) in subsection (e)(1), by striking ``described in 
     subsection (d)(1)(A) that do not satisfy the minimum 
     threshold under subsection (d)(1)(B)'' and inserting 
     ``described in subsection (d)(1) that do not satisfy the 
     minimum threshold under subsection (d)(2)'';
       (3) by striking subsections (k) and (l);
       (4) by redesignating subsections (m) and (n) as subsections 
     (k) and (l), respectively; and
       (5) in paragraph (1) of subsection (k) (as so 
     redesignated)--
       (A) by striking subparagraph (B); and
       (B) in subparagraph (A)--
       (i) in the first sentence, by striking ``At least 60 days'' 
     and inserting ``Not less than 60 days''; and
       (ii) in the second sentence, by striking ``The 
     notification'' and inserting the following:
       ``(B) Inclusions.--Each notification under subparagraph 
     (A)''.

     SEC. 208. NATIONAL HIGHWAY PERFORMANCE PROGRAM.

       Section 119 of title 23, United States Code, is amended--
       (1) in subsection (b), by striking ``the National Highway 
     System'' each place it appears and inserting ``the Interstate 
     System'';
       (2) in subsection (c), by striking ``the National Highway 
     System, as defined in section 103'' and inserting ``the 
     Interstate System'';
       (3) in subsection (d)--
       (A) by striking ``the National Highway System'' each place 
     it appears and inserting ``the Interstate System'';
       (B) in paragraph (1)(B), by striking ``sections 134 and 
     135'' and inserting ``section 135''; and
       (C) in paragraph (2)--
       (i) by striking subparagraphs (F) through (H);
       (ii) by redesignating subparagraphs (I) through (L) as 
     subparagraphs (F) through (I), respectively; and
       (iii) by striking subparagraphs (M) through (P);
       (4) in subsection (e), by striking ``the National Highway 
     System'' each place it appears and inserting ``the Interstate 
     System'';
       (5) in subsection (f)--
       (A) in the subsection heading, by striking ``and NHS''; and
       (B) in paragraph (2)--
       (i) in the paragraph heading, by striking ``NHS'' and 
     inserting ``Interstate system''; and
       (ii) by striking ``the National Highway System'' each place 
     it appears and inserting ``the Interstate System'';
       (6) by striking subsections (g) through (i); and
       (7) by redesignating subsection (j) as subsection (g).

     SEC. 209. FEDERAL SHARE PAYABLE.

       Section 120 of title 23, United States Code, is amended--
       (1) by striking subsection (b);
       (2) by redesignating subsections (c) through (f) as 
     subsections (b) through (e), respectively;
       (3) in subsection (b) (as so redesignated)--
       (A) by striking paragraph (2);
       (B) by redesignating paragraph (3) as paragraph (2); and
       (C) in paragraph (2) (as so redesignated)--
       (i) in subparagraph (A), in the matter preceding clause 
     (i), by striking ``paragraph (1), (2), (5)(D), or (6) of 
     section 104(b)'' and inserting ``paragraph (1) or (2) of 
     section 104(b)''; and
       (ii) in subparagraph (C)(i), by striking ``paragraphs (1), 
     (2), (5)(D), and (6) of section 104(b)'' and inserting 
     ``paragraphs (1) and (2) of section 104(b)'';
       (4) in subsection (c) (as so redesignated), in the first 
     sentence, by striking ``lands referred to in subsections (a) 
     and (b) of this section'' and inserting ``land referred to in 
     subsection (a)'';
       (5) in subsection (d) (as so redesignated), in the matter 
     preceding paragraph (1)--
       (A) by striking ``, including the Interstate System,''; and
       (B) by striking ``subsections (a) and (b)'' and inserting 
     ``subsection (a)'';
       (6) by striking subsection (g); and
       (7) by redesignating subsections (h) through (k) as 
     subsections (g) through (j), respectively.

     SEC. 210. EMERGENCY RELIEF.

       Section 125 of title 23, United States Code, is amended--
       (1) in subsection (a), in the matter preceding paragraph 
     (1), by striking ``highways, roads, and trails,'' and 
     inserting ``highways on the Interstate System'';
       (2) in subsection (c)(1), by striking ``(other than the 
     Mass Transit Account)'';
       (3) in subsection (d)--
       (A) in paragraph (3)(C), by inserting ``(as in effect on 
     the day before the date of enactment of the Transportation 
     Empowerment Act)'' after ``subsection (e)(1)''; and
       (B) by striking paragraph (5);
       (4) by striking subsections (e) and (f); and
       (5) by redesignating subsection (g) as subsection (e).

     SEC. 211. TRANSFERABILITY OF FEDERAL-AID HIGHWAY FUNDS.

       (a) In General.--Section 126 of title 23, United States 
     Code, is repealed.
       (b) Clerical Amendment.--The analysis for chapter 1 of 
     title 23, United States Code, is amended by striking the item 
     relating to section 126.

     SEC. 212. TOLL ROADS, BRIDGES, TUNNELS, AND FERRIES.

       (a) In General.--Section 129 of title 23, United States 
     Code, is amended--
       (1) by striking subsections (b) and (c);
       (2) in subsection (a)--
       (A) by striking ``(a) Basic program.--''; and
       (B) by redesignating paragraphs (1) through (10) as 
     subsections (a) through (j), respectively, and indenting 
     appropriately;
       (3) in subsection (a) (as so redesignated)--
       (A) by striking subparagraphs (B) and (F);
       (B) by redesignating subparagraphs (A), (C), (D), (E), (G), 
     (H), and (I) as paragraphs (1) through (7), respectively, and 
     indenting appropriately;
       (C) in paragraph (1) (as so redesignated), by inserting 
     ``on the Interstate System'' after ``tunnel'' each place it 
     appears;
       (D) in paragraph (3) (as so redesignated), by inserting 
     ``on the Interstate System'' after ``tunnel'' each place it 
     appears;
       (E) in paragraph (4) (as so redesignated), by inserting 
     ``on the Interstate System'' after ``tunnel'' each place it 
     appears;
       (F) in paragraph (6) (as so redesignated), by inserting 
     ``on the Interstate System'' after ``tunnel''; and
       (G) in paragraph (7), by striking ``this paragraph'' and 
     inserting ``this subsection'';
       (4) in subsection (b) (as so redesignated)--
       (A) in the matter preceding subparagraph (A), by striking 
     ``this subsection'' and inserting ``this section''; and
       (B) by redesignating subparagraphs (A) and (B) as 
     paragraphs (1) and (2), respectively, and indenting 
     appropriately;
       (5) in subsection (c) (as so redesignated)--
       (A) by redesignating subparagraphs (A) through (C) as 
     paragraphs (1) through (3), respectively, and indenting 
     appropriately;
       (B) in paragraph (1) (as so redesignated), by redesignating 
     clauses (i) through (v) as subparagraphs (A) through (E), 
     respectively, and indenting appropriately;
       (C) in paragraph (2) (as so redesignated)--
       (i) by redesignating clauses (i) and (ii) as subparagraphs 
     (A) and (B), respectively, and indenting appropriately; and
       (ii) in subparagraph (A) (as so redesignated), by striking 
     ``subparagraph (A)'' and inserting ``paragraph (1)''; and
       (D) in paragraph (3) (as so redesignated), by striking 
     ``subparagraph (A)'' each place it appears and inserting 
     ``paragraph (1)'';
       (6) in subsection (d) (as so redesignated)--
       (A) by redesignating subparagraphs (A) and (B) as 
     paragraphs (1) and (2), respectively, and indenting 
     appropriately; and
       (B) in paragraph (2) (as so redesignated), by striking 
     ``this paragraph'' and inserting ``this subsection'';
       (7) in subsection (e) (as so redesignated), by striking 
     ``paragraph (1)'' and inserting ``subsection (a)'';
       (8) in subsection (f) (as so redesignated), by striking 
     ``paragraph (3)'' and inserting ``subsection (c)'';
       (9) in subsection (g) (as so redesignated)--
       (A) by redesignating subparagraphs (A) through (I) as 
     paragraphs (1) through (9), respectively, and indenting 
     appropriately;
       (B) by striking ``this paragraph'' each place it appears 
     and inserting ``this subsection'';
       (C) in paragraph (1) (as so redesignated), by redesignating 
     clauses (i) and (ii) as subparagraphs (A) and (B), 
     respectively, and indenting appropriately; and
       (D) in paragraph (8) (as so redesignated), by redesignating 
     clauses (i) and (ii) as subparagraphs (A) and (B), 
     respectively, and indenting appropriately; and
       (10) in subsection (j) (as so redesignated)--
       (A) by redesignating subparagraphs (A) through (E) as 
     paragraphs (1) through (5), respectively, and indenting 
     appropriately;
       (B) in the matter preceding paragraph (1) (as so 
     redesignated), by striking ``this subsection'' and inserting 
     ``this section'';
       (C) in paragraph (2) (as so redesignated), by redesignating 
     clauses (i) and (ii) as subparagraphs (A) and (B), 
     respectively, and indenting appropriately; and
       (D) in paragraph (5) (as so redesignated), by striking 
     ``this subsection'' and inserting ``this section''.
       (b) Conforming Amendments.--

[[Page S5645]]

       (1) Section 165(c)(6)(A) of title 23, United States Code, 
     is amended--
       (A) by striking clause (iii); and
       (B) by redesignating clauses (iv) through (vii) as clauses 
     (iii) through (vi), respectively.
       (2) Section 166(c)(2) of title 23, United States Code, is 
     amended by striking ``section 129(a)(3)'' and inserting 
     ``section 129(c)''.
       (3) Section 9 of the International Bridge Act of 1972 (33 
     U.S.C. 535f) is amended in the second sentence by striking 
     ``section 129(a)(3)'' and inserting ``section 129(c)''.

     SEC. 213. RAILWAY-HIGHWAY CROSSINGS.

       (a) In General.--Section 130 of title 23, United States 
     Code, is repealed.
       (b) Conforming Amendments.--
       (1) The analysis for chapter 1 of title 23, United States 
     Code, is amended by striking the item relating to section 
     130.
       (2) Section 409 of title 23, United States Code, is amended 
     by striking ``sections 130, 144, and 148'' and inserting 
     ``sections 144 and 148''.

     SEC. 214. SURFACE TRANSPORTATION BLOCK GRANT PROGRAM.

       (a) In General.--Section 133 of title 23, United States 
     Code, is amended--
       (1) in subsection (b)--
       (A) in paragraph (1)--
       (i) by striking subparagraphs (B), (C), and (E);
       (ii) by redesignating subparagraphs (D) and (F) as 
     subparagraphs (B) and (C), respectively;
       (iii) in subparagraph (A), by inserting ``that are on the 
     Interstate System'' after ``title 40'';
       (iv) in subparagraph (B) (as so redesignated)--

       (I) by inserting ``on the Interstate System'' after 
     ``improvements''; and
       (II) by inserting ``and'' after the semicolon at the end; 
     and

       (v) in subparagraph (C) (as so redesignated), by inserting 
     ``that are on the Interstate System'' before the period at 
     the end;
       (B) by striking paragraphs (3), (5), (6), (7), (11), (13), 
     and (15);
       (C) by redesignating paragraphs (4), (8), (9), (10), (12), 
     and (14) as paragraphs (3) through (8), respectively;
       (D) in paragraph (3) (as so redesignated), by striking`` 
     and transit safety infrastructure improvements and programs, 
     including railway-highway grade crossings'' and inserting 
     ``safety infrastructure improvements and programs on the 
     Interstate System'';
       (E) in paragraph (4) (as so redesignated), by striking 
     ``the National Highway System and a performance-based 
     management program for other public roads'' and inserting 
     ``the Interstate System'';
       (F) in paragraph (5) (as so redesignated), by inserting 
     ``on the Interstate System'' before the period at the end;
       (G) in paragraph (6) (as so redesignated), by inserting 
     ``with respect to the Interstate System'' before the period 
     at the end;
       (H) in paragraph (7) (as so redesignated), by inserting 
     ``on the Interstate System'' before the period at the end; 
     and
       (I) in paragraph (8) (as so redesignated), by striking 
     ``and chapter 53 of title 49'';
       (2) by striking subsection (c) and inserting the following:
       ``(c) Location of Projects.--A project under this section 
     may only be carried out on a road on the Interstate 
     System.'';
       (3) in subsection (d)--
       (A) in paragraph (1)--
       (i) in the matter preceding subparagraph (A), by striking 
     ``(after the reservation of funds under subsection (h))''; 
     and
       (ii) in subparagraph (A), in the matter preceding clause 
     (i), by striking ``paragraph (6)'' and inserting ``paragraph 
     (5)'';
       (B) by striking paragraph (2);
       (C) by redesignating paragraphs (3) through (6) as 
     paragraphs (2) through (5), respectively;
       (D) in paragraph (4) (as so redesignated), by striking 
     ``sections 134 and 135'' and inserting ``section 135''; and
       (E) in paragraph (5) (as so redesignated), by striking 
     ``is'' and all that follows through the period at the end and 
     inserting ``is 55 percent for each of fiscal years 2022 
     through 2026.'';
       (4) in subsection (e)(1), in the matter preceding 
     subparagraph (A), by striking ``fiscal years 2016 through 
     2020'' and inserting ``fiscal years 2022 through 2026''; and
       (5) by striking subsections (f) through (i).
       (b) Conforming Amendment.--Section 165(c)(7) of title 23, 
     United States Code, is amended by striking ``paragraphs (1) 
     through (4) of section 133(c) and section 133(b)(12)'' and 
     inserting ``section 133(b)(7)''.

     SEC. 215. METROPOLITAN TRANSPORTATION PLANNING.

       (a) In General.--Section 134 of title 23, United States 
     Code, is repealed.
       (b) Conforming Amendments.--
       (1) The analysis for chapter 1 of title 23, United States 
     Code, is amended by striking the item relating to section 
     134.
       (2) Section 2864(f)(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''.
       (3) Section 108(d)(5)(A) of title 23, United States Code, 
     is amended by striking ``sections 134 and 135'' and inserting 
     ``section 135''.
       (4) Section 135 of title 23, United States Code, is 
     amended--
       (A) in subsection (a)--
       (i) in paragraph (1), by striking ``Subject to section 134, 
     to accomplish the objectives stated in section 134(a)'' and 
     inserting ``To accomplish the objectives stated in section 
     134(a) (as in effect on the day before the date of enactment 
     of the Transportation Empowerment Act)''; 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)'';
       (B) in subsection (b)(1), by striking ``with the 
     transportation planning activities carried out under section 
     134 for metropolitan areas of the State and'';
       (C) in subsection (f)--
       (i) in paragraph (2)--

       (I) by striking subparagraph (A); and
       (II) by redesignating subparagraphs (B), (C), and (D) as 
     subparagraphs (A), (B), and (C), respectively;

       (ii) by striking paragraph (4);
       (iii) in paragraph (6), by striking ``paragraph (5)'' and 
     inserting ``paragraph (4)''; and
       (iv) by redesignating paragraphs (5) through (9) as 
     paragraphs (4) through (8), respectively;
       (D) in subsection (g)--
       (i) in paragraph (2)--

       (I) by striking subparagraph (A); and
       (II) by redesignating subparagraphs (B) and (C) as 
     subparagraphs (A) and (B), respectively;

       (ii) in paragraph (3), by striking ``,,'' and inserting a 
     comma;
       (iii) in paragraph (6)(B), by striking ``5310, 5311, 5316, 
     and 5317'' and inserting ``5310 and 5311''; and
       (iv) in paragraph (8), by striking ``and section 134'';
       (E) in subsection (i), by striking ``apportioned under 
     paragraphs (5)(D) and (6) of section 104(b) of this title 
     and'';
       (F) in subsection (j), by striking ``and section 134'' each 
     place it appears; and
       (G) by adding at the end the following:
       ``(n) Definitions.--In this section, the definitions under 
     section 134(b) (as in effect on the day before the date of 
     enactment of the Transportation Empowerment Act) shall 
     apply.''.
       (5) Section 137 of title 23, United States Code, is 
     amended--
       (A) by striking subsection (e); and
       (B) by redesignating subsections (f) and (g) as subsections 
     (e) and (f), respectively.
       (6) Section 166 of title 23, United States Code, is amended 
     by striking subsection (g).
       (7) Section 168(a)(3) of title 23, United States Code, is 
     amended by striking ``metropolitan or statewide 
     transportation planning under section 134 or 135, 
     respectively'' and inserting ``statewide transportation 
     planning under section 135''.
       (8) Section 201(c)(1) of title 23, United States Code, is 
     amended by striking ``sections 134 and 135'' and inserting 
     ``section 135''.
       (9) Section 327(a)(2)(B)(iv)(I) of title 23, United States 
     Code, is amended by striking ``134 or''.
       (10) Section 505 of title 23, United States Code, is 
     amended--
       (A) in subsection (a)(2)--
       (i) by striking ``metropolitan and''; and
       (ii) by striking ``sections 134 and 135'' and inserting 
     ``section 135''; and
       (B) in subsection (b)(2), by striking ``sections 134 and 
     135'' and inserting ``section 135''.
       (11) Section 602(a)(3) of title 23, United States Code, is 
     amended by striking ``sections 134 and 135'' and inserting 
     ``section 135''.
       (12) Section 174 of the Clean Air Act (42 U.S.C. 7504) is 
     amended--
       (A) 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,'';
       (B) by striking subsection (b); and
       (C) by redesignating subsection (c) as subsection (b).
       (13) Section 176(c) of the Clean Air Act (42 U.S.C. 
     7506(c)) is amended--
       (A) in paragraph (1), in the matter preceding subparagraph 
     (A), by striking the second sentence;
       (B) in paragraph (7)(A), in the matter preceding clause 
     (i), by striking ``section 134(i) of title 23, United States 
     Code, or''; and
       (C) in paragraph (9)--
       (i) by striking ``section 134(i) of title 23, United States 
     Code, or''; and
       (ii) by striking ``under section 134(j) of such title 23 
     or''.
       (14) Section 182(c)(5) of the Clean Air Act (42 U.S.C. 
     7511a(c)(5)) is amended--
       (A) by striking ``(A) Beginning'' and inserting 
     ``Beginning''; and
       (B) in the last sentence by striking ``and with the 
     requirements of section 174(b)''.
       (15) Section 5304(i) of title 49, United States Code, is 
     amended--
       (A) by striking ``sections 134 and 135'' each place it 
     appears and inserting ``section 135''; and
       (B) by striking ``this this'' and inserting ``this''.

     SEC. 216. CONTROL OF JUNKYARDS.

       Section 136 of title 23, United States Code, is amended--
       (1) in subsection (a), by striking ``and the primary 
     system'';
       (2) in subsection (b), in the first sentence--
       (A) by striking ``and the primary system''; and
       (B) by striking ``paragraphs (1) through (6) of section 
     104(b)'' and inserting ``paragraphs (1) through (4) of 
     section 104(b)'';

[[Page S5646]]

       (3) in subsection (g), by striking ``and the primary 
     system'';
       (4) in subsection (k), by striking ``interstate and primary 
     systems'' and inserting ``Interstate System''; and
       (5) by striking subsection (n).

     SEC. 217. ENFORCEMENT OF REQUIREMENTS.

       Section 141 of title 23, United States Code, is amended--
       (1) in subsection (a), in the first sentence, by striking 
     ``the Federal-aid primary system, the Federal-aid urban 
     system, and the Federal-aid secondary system, including the 
     Interstate System'' and inserting ``the Interstate System''; 
     and
       (2) in subsection (b)(2), by striking ``paragraphs (1) 
     through (6) of section 104(b)'' and inserting ``paragraphs 
     (1) through (4) of section 104(b)''.

     SEC. 218. PUBLIC TRANSPORTATION.

       (a) In General.--Section 142 of title 23, United States 
     Code, is amended--
       (1) in subsection (a)--
       (A) by striking paragraph (2);
       (B) in the second sentence, by striking ``If fees'' and 
     inserting the following:
       ``(2) Rate.--If fees''; and
       (C) by striking ``(a)(1) To encourage'' and inserting the 
     following:
       ``(a) Construction of Facilities.--
       ``(1) In general.--To encourage'';
       (2) by striking subsections (d), (g), (h), and (i);
       (3) by redesignating subsections (e) and (f) as subsections 
     (d) and (e), respectively; and
       (4) in subsection (d) (as so redesignated)--
       (A) by striking ``of this section'' each place it appears;
       (B) by striking paragraph (2); and
       (C) by redesignating paragraph (3) as paragraph (2).
       (b) Conforming Amendment.--Section 156(a) of title 23, 
     United States Code, is amended by striking ``section 142(f)'' 
     and inserting ``section 142(e)''.

     SEC. 219. HIGHWAY USE TAX EVASION PROJECTS.

       Section 143(b)(2)(A) of title 23, United States Code, is 
     amended by striking ``each of fiscal years 2016 through 
     2020'' and inserting ``each of fiscal years 2022 through 
     2026''.

     SEC. 220. NATIONAL BRIDGE AND TUNNEL INVENTORY AND INSPECTION 
                   STANDARDS.

       Section 144 of title 23, United States Code, is amended--
       (1) in subsection (a)(2)--
       (A) in subparagraph (A), by striking ``highway bridges and 
     tunnels of the United States'' and inserting ``bridges on the 
     Interstate System'';
       (B) in subparagraph (B), by striking ``highway bridges and 
     tunnels'' and inserting ``bridges on the Interstate System''; 
     and
       (C) in subparagraph (E), by striking ``National Highway 
     System bridges and bridges on all public roads'' and 
     inserting ``bridges on the Interstate System'';
       (2) in subsection (b)--
       (A) in paragraph (1), by striking ``all highway bridges on 
     public roads, on and off Federal-aid highways,'' and 
     inserting ``all bridges on the Interstate System,''; and
       (B) in paragraph (2), by striking ``all tunnels on public 
     roads, on and off Federal-aid highways,'' and inserting ``all 
     tunnels on the Interstate System,'';
       (3) in subsection (d)--
       (A) by striking paragraphs (2) and (4); and
       (B) by redesignating paragraph (3) as paragraph (2);
       (4) in subsection (e)(1), by inserting ``on the Interstate 
     System'' after ``any bridge'';
       (5) in subsection (f)(1), in the matter preceding 
     subparagraph (A), by inserting ``on the Interstate System'' 
     after ``any bridge'';
       (6) in subsection (g)--
       (A) in paragraph (1), by inserting ``on the Interstate 
     System'' after ``any bridge''; and
       (B) in paragraph (3), by striking ``bridges on and off 
     Federal-aid highways'' and inserting ``bridges on the 
     Interstate System'';
       (7) in subsection (h)--
       (A) in paragraph (1)(A), by striking ``highway bridges and 
     tunnels'' and inserting ``bridges and tunnels on the 
     Interstate System'';
       (B) in paragraph (2), by striking ``highway'' each place it 
     appears and inserting ``Interstate System''; and
       (C) in paragraph (3)(B)(i), by striking ``highway bridges'' 
     and inserting ``Interstate System bridges'';
       (8) in subsection (i)(1), by striking ``highway bridge'' 
     and inserting ``Interstate System bridge''; and
       (9) in subsection (j)--
       (A) in paragraph (3)(B), by striking ``a transportation 
     improvement program under section 134(j) or a statewide 
     transportation improvement program under section 135, as 
     applicable'' and inserting ``a statewide transportation 
     improvement program under section 135''; and
       (B) in paragraph (4)(A), by striking ``sections 134 and 
     135'' and inserting ``section 135''.

     SEC. 221. CARPOOL AND VANPOOL PROJECTS.

       (a) In General.--Section 146 of title 23, United States 
     Code, is repealed.
       (b) Clerical Amendment.--The analysis for chapter 1 of 
     title 23, United States Code, is amended by striking the item 
     relating to section 146.

     SEC. 222. CONSTRUCTION OF FERRY BOATS AND FERRY TERMINAL 
                   FACILITIES.

       (a) In General.--Section 147 of title 23, United States 
     Code, is repealed.
       (b) Clerical Amendment.--The analysis for chapter 1 of 
     title 23, United States Code, is amended by striking the item 
     relating to section 147.

     SEC. 223. HIGHWAY SAFETY IMPROVEMENT PROGRAM.

       Section 148 of title 23, United States Code, is amended--
       (1) in subsection (a)--
       (A) in paragraph (1), by striking ``roadway functionally 
     classified as a rural major or minor collector or a rural 
     local road'' and inserting ``road on the Interstate System'';
       (B) in paragraph (2), by striking ``all public roads'' and 
     inserting ``all roads on the Interstate System'';
       (C) in paragraph (4)--
       (i) in subparagraph (A), in the matter preceding clause 
     (i), by striking ``on a public road'' and inserting ``on the 
     Interstate System''; and
       (ii) in subparagraph (B)--

       (I) in clause (iii), by striking ``, if the rumble strips 
     or other warning devices do not adversely affect the safety 
     or mobility of bicyclists and pedestrians, including persons 
     with disabilities'';
       (II) by striking clauses (v), (xviii), (xix), (xxiii), 
     (xxvi), (xxvii), and (xxviii);
       (III) by redesignating clauses (vi) through (xvii), (xx) 
     through (xxii), (xxiv), and (xxv) as clauses (v) through 
     (xxi), respectively; and
       (IV) in clause (xix) (as so redesignated), by inserting 
     ``on the Interstate System'' after ``improvements'';

       (D) in paragraph (9)(A), by striking ``a public road'' and 
     inserting ``the Interstate System''; and
       (E) in paragraph (11)(D), by striking ``all public roads, 
     including non-State-owned public roads and roads on tribal 
     land'' and inserting ``all roads on the Interstate System, 
     including non-State owned roads on the Interstate System and 
     roads on the Interstate System on tribal land'';
       (2) in subsection (b)(2), by striking ``all public roads, 
     including non-State-owned public roads and roads on tribal 
     land'' and inserting ``all roads on the Interstate System, 
     including non-State owned roads on the Interstate System and 
     roads on the Interstate System on tribal land'';
       (3) in subsection (c)(2)--
       (A) in subparagraph (A)(i), by striking ``all public roads, 
     including non-State-owned public roads and roads on tribal 
     land in the State'' and inserting ``all roads on the 
     Interstate System, including non-State owned roads on the 
     Interstate System and roads on the Interstate System on 
     tribal land in the State'';
       (B) in subparagraph (B)(iii), by striking ``all public 
     roads'' and inserting ``all roads on the Interstate System'';
       (C) in subparagraph (C)(i), by striking ``all public 
     roads'' and inserting ``all roads on the Interstate System''; 
     and
       (D) in subparagraph (D)--
       (i) in clause (ii), by striking ``all public roads, 
     including public non-State-owned roads and roads on tribal 
     land'' and inserting ``all roads on the Interstate System, 
     including non-State owned roads on the Interstate System and 
     roads on the Interstate System on tribal land'';
       (ii) in clause (iii), by striking ``all public roads'' and 
     inserting ``all roads on the Interstate System''; and
       (iii) in clause (v), by striking ``all public roads in the 
     State'' and inserting ``all roads on the Interstate System in 
     the State'';
       (4) in subsection (d)(1)(B)--
       (A) in clause (iv), by striking ``rural roads, including 
     all public roads,'' and inserting ``roads on the Interstate 
     System in rural areas''; and
       (B) in clause (viii), by striking ``all public roads, 
     including non-State-owned public roads and roads on tribal 
     land'' and inserting ``all roads on the Interstate System, 
     including non-State owned roads on the Interstate System and 
     roads on the Interstate System on tribal land'';
       (5) in subsection (e)(1)--
       (A) in subparagraph (A), by striking ``on any public road 
     or publicly owned bicycle or pedestrian pathway or trail'' 
     and inserting ``on any road on the Interstate System''; and
       (B) in subparagraph (C), by striking ``a public road'' and 
     inserting ``a road on the Interstate System'';
       (6) in subsection (f)(1)(B), by striking ``all public 
     roads'' each place it appears and inserting ``all roads on 
     the Interstate System'';
       (7) in subsection (h)(1)(C), by striking ``all public 
     roads'' each place it appears and inserting ``all roads on 
     the Interstate System'';
       (8) in subsection (i)(2)(D), by striking ``safety safety'' 
     and inserting ``safety'';
       (9) in subsection (j), by striking ``sections 120 and 130'' 
     and inserting ``section 120''; and
       (10) by striking subsection (k).

     SEC. 224. REPEAL OF CONGESTION MITIGATION AND AIR QUALITY 
                   IMPROVEMENT PROGRAM.

       (a) In General.--Section 149 of title 23, United States 
     Code, is repealed.
       (b) Conforming Amendments.--
       (1) The analysis for chapter 1 of title 23, United States 
     Code, is amended by striking the item relating to section 
     149.
       (2) 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''.
       (3) Section 505(a)(3) of title 23, United States Code, is 
     amended by striking ``149,''.

     SEC. 225. NATIONAL GOALS AND PERFORMANCE MEASURES.

       Section 150 of title 23, United States Code, is amended--
       (1) in subsection (b)--
       (A) in paragraph (1), by striking ``all public roads'' and 
     inserting ``all roads on the Interstate System''; and

[[Page S5647]]

       (B) in paragraph (3), by striking ``National Highway 
     System'' and inserting ``Interstate System'';
       (2) in subsection (c)--
       (A) in paragraph (3)(A)(ii), by striking subclauses (II) 
     through (V) and inserting the following:

       ``(II) the condition of bridges on the Interstate System; 
     and
       ``(III) the performance of the Interstate System;'';

       (B) by striking paragraph (5); and
       (C) by redesignating paragraph (6) as paragraph (5);
       (3) in subsection (d)(1), by striking ``(5), and (6)'' and 
     inserting ``and (5)''; and
       (4) in subsection (e), by striking ``National Highway 
     System'' each place it appears and inserting ``Interstate 
     System''.

     SEC. 226. NATIONAL ELECTRIC VEHICLE CHARGING AND HYDROGEN, 
                   PROPANE, AND NATURAL GAS FUELING CORRIDORS.

       Section 151(a) of title 23, United States Code, is amended 
     by striking ``major national highways'' and inserting ``the 
     Interstate System''.

     SEC. 227. HAZARD ELIMINATION PROGRAM.

       (a) In General.--Section 152 of title 23, United States 
     Code, is repealed.
       (b) Clerical Amendment.--The analysis for chapter 1 of 
     title 23, United States Code, is amended by striking the item 
     relating to section 152.

     SEC. 228. NATIONAL SCENIC BYWAYS PROGRAM.

       Section 162(a)(2) of title 23, United States Code, is 
     amended by inserting ``, subject to the condition that the 
     road is a road on the Interstate System'' before the period 
     at the end.

     SEC. 229. NATIONAL HIGHWAY FREIGHT PROGRAM.

       Section 167 of title 23, United States Code, is amended--
       (1) in subsection (d)(2)--
       (A) in subparagraph (A), by striking ``subparagraph (E)'' 
     and inserting ``subparagraphs (E) and (F)''; and
       (B) by adding at the end the following:
       ``(F) Requirement.--In redesignating the primary highway 
     freight system under subparagraph (A), the Administrator 
     shall ensure that all roads on the primary highway freight 
     system are roads on the Interstate System.'';
       (2) in subsection (e)(1), in the matter preceding 
     subparagraph (A)--
       (A) by striking ``a public road'' and inserting ``a road on 
     the Interstate System''; and
       (B) by striking ``the public road'' and inserting ``the 
     road'';
       (3) in subsection (f), by striking ``public road'' each 
     place it appears and inserting ``road on the Interstate 
     System'';
       (4) in subsection (i)--
       (A) by striking ``section 104(b)(5)'' each place it appears 
     and inserting ``section 104(b)(4)'';
       (B) in paragraph (5)--
       (i) by striking subparagraph (B);
       (ii) by redesignating subparagraph (C) as subparagraph (B); 
     and
       (iii) in subparagraph (C) (as so redesignated)--

       (I) by striking clauses (vi), (xi), (xiv), (xviii), (xxii), 
     and (xxiii); and
       (II) by redesignating clauses (vii) through (x), (xii) and 
     (xiii), (xv) through (xvii), and (xix) through (xxi) as 
     clauses (vi) through (xvii), respectively;

       (C) in paragraph (6)--
       (i) in the matter preceding subparagraph (A), by striking 
     ``for'' and all that follows through ``the necessary costs'' 
     in subparagraph (B) in the matter preceding clause (i) and 
     inserting ``for the necessary costs''; and
       (ii) by redesignating clauses (i) through (iii) as 
     subparagraphs (A) through (C), respectively, and indenting 
     appropriately; and
       (D) in paragraph (7), by striking ``sections 134 and 135'' 
     and inserting ``section 135'';
       (5) in subsection (k)(1)(A)(ii), by striking ``ports-of'' 
     and inserting ``ports of''; and
       (6) by striking subsection (l).

     SEC. 230. RECREATIONAL TRAILS PROGRAM.

       (a) In General.--Section 206 of title 23, United States 
     Code, is repealed.
       (b) Conforming Amendments.--
       (1) Section 325 of title 23, United States Code, is 
     amended--
       (A) by striking subsection (d); and
       (B) by redesignating subsection (e) as subsection (d).
       (2) The analysis for chapter 2 of title 23, United States 
     Code, is amended by striking the item relating to section 
     206.

     SEC. 231. BICYCLE TRANSPORTATION AND PEDESTRIAN WALKWAYS.

       (a) In General.--Section 217 of title 23, United States 
     Code, is repealed.
       (b) Conforming Amendments.--
       (1) Section 1524(a) of MAP-21 (23 U.S.C. 206 note; Public 
     Law 112-141) is amended by striking ``sections 162, 206, 213, 
     and 217'' and inserting ``section 162''.
       (2) The analysis for chapter 2 of title 23, United States 
     Code, is amended by striking the item relating to section 
     217.

     SEC. 232. ALASKA HIGHWAY.

       (a) In General.--Section 218 of title 23, United States 
     Code, is repealed.
       (b) Clerical Amendment.--The analysis for chapter 2 of 
     title 23, United States Code, is amended by striking the item 
     relating to section 218.

     SEC. 233. CONFORMING AMENDMENTS.

       (a) Control of Outdoor Advertising.--Section 131(t) of 
     title 23, United States Code, is amended by striking ``, and 
     any highway which is not on such system but which is on the 
     National Highway System''.
       (b) Elimination of Mass Transit Account.--
       (1) Section 102(b) of title 23, United States Code, is 
     amended in the first sentence by striking ``(other than the 
     Mass Transit Account)''.
       (2) Section 118(a) of title 23, United States Code, is 
     amended by striking ``(other than the Mass Transit 
     Account)''.
       (3) Section 156(a) of title 23, United States Code, is 
     amended by striking ``(other than the Mass Transit 
     Account)''.
       (4) Section 321 of title 23, United States Code, is amended 
     by striking ``(other than the Mass Transit Account)''.
       (5) Section 323(b)(1) of title 23, United States Code, is 
     amended in the matter preceding subparagraph (A) by striking 
     ``(other than the Mass Transit Account)''.
       (6) Section 521(b)(10) of title 49, United States Code, is 
     amended by striking ``(other than the Mass Transit 
     Account)''.
       (7) Section 6308 of title 49, United States Code, is 
     amended by striking ``(other than the Mass Transit 
     Account)''.
       (8) Section 31104(g) of title 49, United States Code, is 
     amended by striking ``(other than the Mass Transit 
     Account)''.
       (9) Section 31110(d) of title 49, United States Code, is 
     amended by striking ``(other than the Mass Transit 
     Account)''.
       (10) Section 31138(d)(5) of title 49, United States Code, 
     is amended by striking ``(other than the Mass Transit 
     Account)''.
       (11) Section 31139(g)(5) of title 49, United States Code, 
     is amended by striking ``(other than the Mass Transit 
     Account)''.
       (c) National Highway System Repeal.--Section 111(d)(1) of 
     title 23, United States Code, is amended in the first 
     sentence by striking ``the National Highway System'' and 
     inserting ``the Interstate System''.

            TITLE III--HIGHWAY TRUST FUND AND RELATED TAXES

                Subtitle A--Highway Trust Fund Authority

     SEC. 301. EXTENSION OF HIGHWAY TRUST FUND EXPENDITURE 
                   AUTHORITY.

       (a) Highway Trust Fund.--Section 9503 of the Internal 
     Revenue Code of 1986 is amended--
       (1) by striking ``October 1, 2021'' in subsections 
     (b)(6)(B), (c)(1), and (e)(3) and inserting ``October 1, 
     2026'', and
       (2) by striking ``Continuing Appropriations Act, 2021 and 
     Other Extensions Act'' in subsections (c)(1) and (e)(3) and 
     inserting ``Transportation Empowerment Act''.
       (b) Sport Fish Restoration and Boating Trust Fund.--Section 
     9504 of such Code is amended--
       (1) by striking ``Continuing Appropriations Act, 2021 and 
     Other Extensions Act'' each place it appears in subsection 
     (b)(2) and inserting ``Transportation Empowerment Act'', and
       (2) by striking ``October 1, 2021'' in subsection (d)(2) 
     and inserting ``October 1, 2026''.
       (c) Leaking Underground Storage Tank Trust Fund.--Section 
     9508(e)(2) of such Code is amended by striking ``October 1, 
     2021'' and inserting ``October 1, 2026''.

     SEC. 302. 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, 2021'' after ``March 31, 1983'', 
     and
       (2) by adding at the end the following:
       ``(6) Transfer to highway account.--On the date on which 
     Director of the Office of Management and Budget submits the 
     certification under section 105(c) of the Transportation 
     Empowerment Act, the Secretary shall transfer all amounts in 
     the Mass Transit Account to the Highway Account.''.

     SEC. 303. TRANSFER OF UNUSED COVID-19 APPROPRIATIONS TO THE 
                   HIGHWAY TRUST FUND.

       (a) Economic Injury Disaster Loan Subsidy.--
       (1) Transfer.--Of the unobligated balances from amounts 
     made available under the heading ``Small Business 
     Administration--Disaster Loans Program Account'' in title II 
     of division B of the Paycheck Protection Program and Health 
     Care Enhancement Act (Public Law 116-139), $13,500,000,000 
     are hereby transferred to the Highway Trust Fund.
       (2) Designation.--The amount transferred pursuant to 
     paragraph (1) that was previously designated by the Congress 
     as an emergency requirement pursuant to section 
     251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit 
     Control Act of 1985 is designated by the Congress as an 
     emergency requirement pursuant to section 4112(a) of H. Con. 
     Res. 71 (115th Congress), the concurrent resolution on the 
     budget for fiscal year 2018, and to section 251(b) of the 
     Balanced Budget and Emergency Deficit Control Act of 1985.
       (b) Targeted EIDL Advance.--
       (1) Of the unobligated balances from amounts made available 
     under the heading ``Small Business Administration--Targeted 
     EIDL Advance'' in section 323(d)(1)(D) of division N of the 
     Consolidated Appropriations Act, 2021 (Public Law 116-260), 
     $17,578,000,000 are hereby transferred to the Highway Trust 
     Fund.
       (2) The unobligated balances from amounts made available in 
     section 5002(b) of the American Rescue Plan Act of 2021 
     (Public Law 117-2) are hereby transferred to the Highway 
     Trust Fund.
       (c) Economic Stabilization Program.--Of the unobligated 
     balances from amounts made available in section 4027(a) of 
     the Coronavirus Aid, Relief, and Economic Security Act (15 
     U.S.C. 9601), $1,366,100,000 are

[[Page S5648]]

     hereby transferred to the Highway Trust Fund.
       (d) Business Loans Program Account.--
       (1) Of the unobligated balances from amounts made available 
     under the heading ``Small Business Administration--Business 
     Loans Program Account, CARES Act'' in section 1107(a)(1) of 
     the Coronavirus Aid, Relief, and Economic Security Act 
     (Public Law 116-136), as amended by section 101(a)(2) of 
     division A of the Paycheck Protection Program and Health Care 
     Enhancement Act (Public Law 116-139), and in section 
     323(d)(1)(A) of division N of the Consolidated Appropriations 
     Act, 2021 (Public Law 116-260) for carrying out paragraphs 
     (36) and (37) of section 7(a) of the Small Business Act (15 
     U.S.C. 636(a)), $4,684,000,000 are hereby transferred to the 
     Highway Trust Fund.
       (2) Of the unobligated balances from amounts made available 
     under the heading ``Small Business Administration--Business 
     Loans Program Account'' in section 323(d)(1)(F) of division N 
     of the Consolidated Appropriations Act, 2021 (Public Law 116-
     260), $992,000,000 are hereby transferred to the Highway 
     Trust Fund.
       (e) Pandemic Relief for Aviation Workers, Coronavirus Aid, 
     Relief, and Economic Security Act (CARES Act).--Of the 
     unobligated balances from amounts made available in section 
     4120 of the Coronavirus Aid, Relief, and Economic Security 
     Act (15 U.S.C. 9080), $3,000,000,000 are hereby transferred 
     to the Highway Trust Fund.
       (f) Education Stabilization Fund.--
       (1) Transfer.--Of the unobligated balances from amounts 
     made available under the heading ``Education Stabilization 
     Fund'' in title VIII of division B of the Coronavirus Aid, 
     Relief, and Economic Security Act (Public Law 116-136) and in 
     title III of division M of the Consolidated Appropriations 
     Act, 2021 (Public Law 116-260) that were reserved for the 
     Higher Education Emergency Relief Fund by sections 
     18004(a)(1) and 18004(a)(2) of division B of the Coronavirus 
     Aid, Relief, and Economic Security Act (Public Law 116-136) 
     and sections 314(a)(1), 314(a)(2), and 314(a)(4) of division 
     M of the Consolidated Appropriations Act, 2021 (Public Law 
     116-260), $353,400,000 are hereby transferred to the Highway 
     Trust Fund.
       (2) Designation.--The amount transferred pursuant to 
     paragraph (1) that was previously designated by the Congress 
     as an emergency requirement pursuant to section 
     251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit 
     Control Act of 1985 is designated by the Congress as an 
     emergency requirement pursuant to section 4112(a) of H. Con. 
     Res. 71 (115th Congress), the concurrent resolution on the 
     budget for fiscal year 2018, and to section 251(b) of the 
     Balanced Budget and Emergency Deficit Control Act of 1985.
       (g) Small Business Administration, Salaries and Expenses.--
       (1) Transfer.--Of the unobligated balances from amounts 
     made available under the heading ``Small Business 
     Administration--Salaries and Expenses'' in section 1107(a)(2) 
     of the Coronavirus Aid, Relief, and Economic Security Act 
     (Public Law 116-136), in title II of division B of the 
     Paycheck Protection Program and Health Care Enhancement Act 
     (Public Law 116-139), and in section 323(d)(1)(C) of division 
     N of the Consolidated Appropriations Act, 2021 (Public Law 
     116-260), $175,000,000 are hereby transferred to the Highway 
     Trust Fund.
       (2) Designation.--The amount transferred pursuant to 
     paragraph (1) that was previously designated by the Congress 
     as an emergency requirement pursuant to section 
     251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit 
     Control Act of 1985 is designated by the Congress as an 
     emergency requirement pursuant to section 4112(a) of H. Con. 
     Res. 71 (115th Congress), the concurrent resolution on the 
     budget for fiscal year 2018, and to section 251(b) of the 
     Balanced Budget and Emergency Deficit Control Act of 1985.
       (h) Pandemic Relief for Aviation Workers.--Of the 
     unobligated balances from amounts made available in section 
     411 of subtitle A of title IV of division N of the 
     Consolidated Appropriations Act, 2021 (15 U.S.C. 9101), 
     $200,000,000 are hereby transferred to the Highway Trust 
     Fund.
       (i) Conforming Amendment.--Section 9503(f) of the Internal 
     Revenue Code of 1986 is amended by redesignating paragraph 
     (11) as paragraph (12) and by inserting after paragraph (10) 
     the following new paragraph:
       ``(11) Transfer of unused covid-19 appropriations.--There 
     is hereby transferred to the Highway Trust Fund the amounts 
     described in subsections (a) through (h) of section 303 of 
     the Transportation Empowerment Act.''.

     SEC. 304. TERMINATION OF EMPLOYEE RETENTION CREDIT FOR 
                   EMPLOYERS SUBJECT TO CLOSURE DUE TO COVID-19.

       (a) Termination of Credit.--
       (1) In general.--Section 3134 of the Internal Revenue Code 
     of 1986 is amended--
       (A) in subsection (c)(5)--
       (i) in subparagraph (A), by adding ``and'' at the end,
       (ii) in subparagraph (B), by striking ``, and'' at the end 
     and inserting a period, and
       (iii) by striking subparagraph (C), and
       (B) in subsection (n), by striking ``January 1, 2022'' and 
     inserting ``October 1, 2021 (or, in the case of wages paid by 
     an eligible employer which is a recovery startup business, 
     January 1, 2022)''.
       (2) Effective date.--The amendments made by this subsection 
     shall apply to calendar quarters beginning after September 
     30, 2021.
       (b) Transfers of Savings to the Highway Trust Fund.--
     Section 9503(f) of the Internal Revenue Code of 1986, as 
     amended by section 303(i), is further amended by 
     redesignating paragraph (12) as paragraph (13) and by 
     inserting after paragraph (11) the following new paragraph:
       ``(12) Savings from termination of employee retention 
     credit for employers subject to closure due to covid-19.--
     There are hereby appropriated to the Highway Trust Fund 
     amounts equivalent to savings achieved as a result of the 
     amendments made by section 304 of the Transportation 
     Empowerment Act, as estimated by the Secretary.''.

     SEC. 305. TRANSFER OF UNUSED CORONAVIRUS STATE AND LOCAL 
                   FISCAL RECOVERY FUNDS TO THE HIGHWAY TRUST 
                   FUND.

       (a) Transfer of Funds.--
       (1) In general.--Of the unobligated balances of the amounts 
     appropriated under sections 602(a) and 603(a) of the Social 
     Security Act (42 U.S.C. 802(a), 803(a)) as of the date of 
     enactment of this Act, $70,000,000,000 are hereby transferred 
     to the Highway Trust Fund.
       (2) Apportionment.--In carrying out paragraph (1), the 
     Secretary of the Treasury shall transfer the funds specified 
     in such paragraph from the unobligated balances of the 
     amounts appropriated under sections 602(a)(1) and 603(a) of 
     such Act in equal proportion to the greatest extent 
     practicable.
       (b) Conforming Amendments.--
       (1) Coronavirus state fiscal recovery fund.--Section 
     602(b)(4) of the Social Security Act (42 U.S.C. 802(b)(4)) is 
     amended to read as follows:
       ``(4) Adjustment authority.--The amounts otherwise 
     determined for allocation and payment under paragraphs (1), 
     (2), and (3)--
       ``(A) shall be adjusted by the Secretary on a pro rata 
     basis to the extent necessary to carry out the transfer of 
     funds required under section 305(a) of the Transportation 
     Empowerment Act; and
       ``(B) may be adjusted by the Secretary on a pro rata basis 
     to the extent necessary to ensure that all available funds 
     are allocated to States, territories, and Tribal governments 
     in accordance with the requirements specified in each such 
     paragraph (as applicable).''.
       (2) Coronavirus local fiscal recovery fund.--Section 
     603(b)(5) of the Social Security Act (42 U.S.C. 803(b)(5) is 
     amended to read as follows:
       ``(5) Adjustment authority.--The amounts otherwise 
     determined for allocation and payment under paragraphs (1), 
     (2), and (3)--
       ``(A) shall be adjusted by the Secretary on a pro rata 
     basis to the extent necessary to carry out the transfer of 
     funds required under section 305(a) of the Transportation 
     Empowerment Act; and
       ``(B) may be adjusted by the Secretary on a pro rata basis 
     to the extent necessary to ensure that all available funds 
     are distributed to metropolitan cities, counties, and States 
     in accordance with the requirements specified in each 
     paragraph (as applicable) and the certification requirement 
     specified in subsection (d).''.
       (c) Conforming Amendment.--Section 9503(f) of the Internal 
     Revenue Code of 1986, as amended by section 304(b), is 
     further amended by redesignating paragraph (13) as paragraph 
     (14) and by inserting after paragraph (12) the following new 
     paragraph:
       ``(13) Transfer of unused covid-19 appropriations.--There 
     is hereby transferred to the Highway Trust Fund the amounts 
     described in section 305(a) of the Transportation Empowerment 
     Act.''.

                   Subtitle B--Highway Related Taxes

     SEC. 311. 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 
     ``7 cents'', and
       (B) in clause (iii), by striking ``24.3 cents'' and 
     inserting ``8.3 cents''.
       (2) Conforming amendments.--
       (A) Section 4081(a)(2)(D) of such Code is amended--
       (i) by striking ``19.7 cents'' and inserting ``6.7 cents'', 
     and
       (ii) by striking ``24.3 cents'' and inserting ``8.3 
     cents''.
       (B) Section 6427(b)(2)(A) of such Code is amended by 
     striking ``7.4 cents'' and inserting ``2.5 cents''.
       (b) Additional Conforming Amendments.--
       (1) Section 4041(a)(1)(C)(iii)(I) of the Internal Revenue 
     Code of 1986 is amended by striking ``7.3 cents per gallon 
     (4.3 cents per gallon after'' and inserting ``1.5 cents per 
     gallon (zero cents per gallon after''.
       (2) Section 4041(a)(2)(B)(ii) of such Code is amended by 
     striking ``18.3 cents'' and inserting ``7 cents''.
       (3) Clauses (iii) and (iv) of section 4041(a)(2)(B) of such 
     Code are each amended by striking ``24.3 cents'' and 
     inserting ``8.3 cents''.
       (4) Section 4041(a)(3)(A) of such Code is amended by 
     striking ``18.3 cents'' and inserting ``7 cents''.
       (5) Section 4041(m)(1) of such Code is amended--
       (A) in subparagraph (A)(i), by striking ``9.15 cents'' and 
     inserting ``3.1 cents'',

[[Page S5649]]

       (B) in subparagraph (A)(ii), by striking ``11.3 cents'' and 
     inserting ``3.9 cents'', and
       (C) in subparagraph (B), by striking all after ``2022'' and 
     inserting ``, zero cents per gallon.''.
       (6) Section 4081(d)(1) of such Code is amended by striking 
     ``4.3 cents per gallon'' and inserting ``zero cents per 
     gallon''.
       (c) Floor Stock Refunds.--
       (1) In general.--If--
       (A) before the applicable date, 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 the date that is 6 months after the 
     applicable date, and
       (B) in any case where liquid is held by a dealer (other 
     than the taxpayer) on the applicable date--
       (i) the dealer submits a request for refund or credit to 
     the taxpayer before the date that is 3 months after the 
     applicable date, 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--
       (A) Applicable date.--The term ``applicable date'' means 
     the first day of the first calendar quarter beginning after 
     the date of the enactment of this Act.
       (B) Other terms.--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 paragraphs (2), the 
     amendments made by this section shall apply to fuel removed 
     on or after the first day of the first calendar quarter 
     beginning after the date of the enactment of this Act.
       (2) Certain conforming amendments.--The amendments made by 
     paragraphs (1), (2), (3), (4), and (5) of subsection (b) 
     shall apply to fuel sold or used after the first day of the 
     first calendar quarter beginning after the date of the 
     enactment of this Act.

     SEC. 312. EXTENSION OF HIGHWAY-RELATED TAXES.

       (a) In General.--
       (1) Each of the following provisions of the Internal 
     Revenue Code of 1986 is amended by striking ``September 30, 
     2022'' and inserting ``September 30, 2027'':
       (A) Section 4041(a)(1)(C)(iii)(I).
       (B) Section 4041(m)(1)(B).
       (C) Section 4081(d)(1).
       (2) Each of the following provisions of such Code is 
     amended by striking ``October 1, 2022'' and inserting 
     ``October 1, 2027'':
       (A) Section 4041(m)(1)(A).
       (B) Section 4051(c).
       (C) Section 4071(d).
       (D) Section 4081(d)(3).
       (b) Extension of Tax, etc., on Use of Certain Heavy 
     Vehicles.--Each of the following provisions of the Internal 
     Revenue Code of 1986 is amended by striking ``2023'' each 
     place it appears and inserting ``2028'':
       (1) Section 4481(f).
       (2) Subsections (c)(4) and (d) of section 4482.
       (c) Floor Stocks Refunds.--Section 6412(a)(1) of the 
     Internal Revenue Code of 1986 is amended--
       (1) by striking ``October 1, 2022'' each place it appears 
     and inserting ``October 1, 2027'',
       (2) by striking ``March 31, 2023'' each place it appears 
     and inserting ``March 31, 2027'', and
       (3) by striking ``January 1, 2023'' and inserting ``January 
     1, 2028''.
       (d) Extension of Certain Exemptions.--
       (1) Section 4221(a) of the Internal Revenue Code of 1986 is 
     amended by striking ``October 1, 2022'' and inserting 
     ``October 1, 2027''.
       (2) Section 4483(i) of such Code is amended by striking 
     ``October 1, 2023'' and inserting ``October 1, 2028''.
       (e) Extension of Transfers of Certain Taxes.--
       (1) In general.--Section 9503 of the Internal Revenue Code 
     of 1986 is amended--
       (A) in subsection (b)--
       (i) by striking ``October 1, 2022'' each place it appears 
     in paragraphs (1) and (2) and inserting ``October 1, 2027'',
       (ii) by striking ``October 1, 2022'' in the heading of 
     paragraph (2) and inserting ``October 1, 2027'',
       (iii) by striking ``September 30, 2022'' in paragraph (2) 
     and inserting ``September 30, 2027'', and
       (iv) by striking ``July 1, 2023'' in paragraph (2) and 
     inserting ``July 1, 2027'', and
       (B) in subsection (c)(2), by striking ``July 1, 2023'' and 
     inserting ``July 1, 2028''.
       (2) Small-engine fuel tax transfers.--Paragraph (4)(A) of 
     section 9503(c) of such Code is amended by striking ``October 
     1, 2022'' and inserting ``October 1, 2027''.
       (f) Termination of Motorboat Fuel Tax Transfers.--
       (1) In general.--Paragraph (3)(A)(i) of section 9503(c) of 
     such Code is amended by striking ``October 1, 2022'' and 
     inserting ``October 1, 2021''.
       (2) Conforming amendments to land and water conservation 
     fund.--Section 200310 of title 54, United States Code, is 
     amended--
       (A) by striking ``October 1, 2023'' each place it appears 
     and inserting ``October 1, 2022''; and
       (B) by striking ``October 1, 2022'' and inserting ``October 
     1, 2021''.
       (g) Effective Date.--The amendments made by this section 
     shall take effect on October 1, 2021.
                                 ______