The SAFETEA–LU, referred to in subsec. (c)(1), is Pub. L. 109–59,
The American Jobs Creation Act of 2004, referred to in subsec. (c)(1)(A), is Pub. L. 108–357,
Section 6103 of the Internal Revenue Code of 1986, referred to in subsec. (c)(2)(C), is classified to section 6103 of Title 26, Internal Revenue Code.
Provisions similar to those in this section were contained in Pub. L. 102–240, title I, § 1040,
2021—Subsec. (b)(2)(A). Pub. L. 117–58 substituted “fiscal years 2022 through 2026” for “fiscal years 2016 through 2020”.
2015—Subsec. (b)(2)(A). Pub. L. 114–94, § 1110(1), amended subpar. (A) generally. Prior to amendment, text read as follows: “From administrative funds made available under section 104(a), the Secretary shall deduct such sums as are necessary, not to exceed $10,000,000 for each of fiscal years 2013 and 2014, to carry out this section.”
Subsec. (b)(8). Pub. L. 114–94, § 1110(2), inserted “block grant” after “surface transportation” in heading.
Subsec. (b)(9). Pub. L. 114–94, § 1110(3), inserted “, the Committee on Transportation and Infrastructure of the House of Representatives, and the Committee on Environment and Public Works of the Senate” after “the Secretary”.
2012—Subsec. (b)(2). Pub. L. 112–141, § 1110(1)(A), added par. (2) and struck out former par. (2). Prior to amendment, text read as follows: “Funds made available to carry out this section may be allocated to the Internal Revenue Service and the States at the discretion of the Secretary; except that of funds so made available for each of fiscal years 2005 through 2009, $2,000,000 shall be available only to carry out intergovernmental enforcement efforts, including research and training.”
Subsec. (b)(8). Pub. L. 112–141, § 1110(1)(B), substituted “section 104(b)(2)” for “section 104(b)(3)”.
Subsec. (c)(3). Pub. L. 112–141, § 1110(2), substituted “for each fiscal year,” for “for each of fiscal years 2005 through 2009,”.
2005—Subsec. (b)(2). Pub. L. 109–59, § 1115(a)(1), inserted before period at end “; except that of funds so made available for each of fiscal years 2005 through 2009, $2,000,000 shall be available only to carry out intergovernmental enforcement efforts, including research and training”.
Subsec. (b)(3). Pub. L. 109–59, § 1115(a)(2), substituted “Except as otherwise provided in this section, the” for “The”.
Subsec. (b)(4)(H), (I). Pub. L. 109–59, § 1115(a)(3), added subpars. (H) and (I).
Subsec. (b)(9). Pub. L. 109–59, § 1115(a)(4), added par. (9).
Subsec. (c). Pub. L. 109–59, § 1115(b), amended heading and text of subsec. (c) generally, substituting provisions relating to memorandum of understanding to be entered into by the Secretary with the Commissioner of the Internal Revenue Service not later than 90 days after the date of enactment of the SAFETEA–LU for provisions relating to memorandum of understanding to be entered into by the Secretary with the Commissioner of the Internal Revenue Service not later than
1998—Pub. L. 105–178 amended section catchline and text generally, substituting provisions relating to highway use tax evasion projects for provisions relating to economic growth center development highways.
Subsec. (c)(1). Pub. L. 105–178, § 1114(c)(1), as added by Pub. L. 105–206, § 9002(h), substituted “August 1” for “April 1”.
Subsec. (c)(3). Pub. L. 105–178, § 1114(c)(2), (3), as added by Pub. L. 105–206, § 9002(h), in heading inserted “priority” after “Funding” and in text inserted “and prior to funding any other activity under this section,” after “2003,”.
1973—Subsec. (a). Pub. L. 93–87, § 122(a), (c), substituted “projects” for “demonstration projects” and “a Federal-aid system (other than the Interstate System)” for “the Federal-aid primary system” and deleted “to demonstrate the role that highways can play” before “to promote”.
Subsec. (b). Pub. L. 93–87, § 122(a), substituted “projects” for “demonstration projects” and “a Federal-aid system (other than the Interstate System)” for “the Federal-aid primary system”.
Subsec. (c). Pub. L. 93–87, § 122(a), substituted “project” for “demonstration project” and “a Federal-aid system (other than the Interstate System)” for “the Federal-aid primary system”.
Subsec. (d). Pub. L. 93–87, § 122(a), substituted “highways on the Federal-aid system on which such development highway is located” for “Federal-aid primary highways”.
Subsec. (e). Pub. L. 93–87, § 122(b), inserted introductory text “Except as otherwise provided in subsection (c) of this section,” and substituted “the Federal share of the cost of any project for construction, reconstruction, or improvement of a development highway under this section shall be the same as that provided under this title for any other project on the Federal-aid system on which such development highway is located” for “the Federal share of the cost of any project for construction, reconstruction, or improvement of a development highway under this section shall be increased by not to exceed an additional 20 per centum of the cost of such project, except that in no case shall the Federal share exceed 95 per centum of the cost of such project”.
Amendment by Pub. L. 117–58 effective
Amendment by Pub. L. 114–94 effective
Amendment by Pub. L. 112–141 effective
Title IX of Pub. L. 105–206 effective simultaneously with enactment of Pub. L. 105–178 and to be treated as included in Pub. L. 105–178 at time of enactment, and provisions of Pub. L. 105–178, as in effect on day before
Pub. L. 102–240, title VIII, § 8002(g), (h), “(g) The Secretary of Transportation shall not impose any condition on the use of funds transferred under section 143 of title 23, United States Code, to the Internal Revenue Service. The Secretary of the Treasury shall, at least 60 days before the beginning of each fiscal year (after fiscal year 1992) for which such funds are to be transferred, submit a report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate detailing the increased enforcement activities to be financed with such funds with respect to taxes referred to in section 9503(b)(1) of the Internal Revenue Code of 1986 [26 U.S.C. 9503(b)(1)].“[(h)