26 USC 9504 - Sport Fish Restoration and Boating Trust Fund

Collapse to view only § 9504. Sport Fish Restoration and Boating Trust Fund

§ 9501. Black Lung Disability Trust Fund
§ 9502. Airport and Airway Trust Fund
§ 9503. Highway Trust Fund
§ 9504. Sport Fish Restoration and Boating Trust Fund
§ 9505. Harbor Maintenance Trust Fund
§ 9506. Inland Waterways Trust Fund
§ 9507. Hazardous Substance Superfund
§ 9508. Leaking Underground Storage Tank Trust Fund
§ 9509. Oil Spill Liability Trust Fund
§ 9510. Vaccine Injury Compensation Trust Fund
§ 9511. Patient-Centered Outcomes Research Trust Fund

§ 9501. Black Lung Disability Trust Fund

(a) Creation of Trust Fund

(1) In general

(2) Trustees

(b) Transfer of certain taxes; other receipts

(1) Transfer to Black Lung Disability Trust Fund of amounts equivalent to certain taxes

(2) Certain repaid amounts, etc.The following amounts shall be credited to the Black Lung Disability Trust Fund:

(A) Amounts repaid or recovered under subsection (b) of section 424 of the Black Lung Benefits Act (including interest thereon).

(B) Amounts paid as fines or penalties, or interest thereon, under section 423, 431, or 432 of the Black Lung Benefits Act.

(1) Authorization

(2) Repayment with interest

(3) Rate of interest

(d) Expenditures from Trust FundAmounts in the Black Lung Disability Trust Fund shall be available, as provided by appropriation Acts, for—

(1) the payment of benefits under section 422 of the Black Lung Benefits Act in any case in which the Secretary of Labor determines that—

(A) the operator liable for the payment of such benefits—

(i) has not commenced payment of such benefits within 30 days after the date of an initial determination of eligibility by the Secretary of Labor, or

(ii) has not made a payment within 30 days after that payment is due,

except that, in the case of a claim filed on or after the date of the enactment of the Black Lung Benefits Revenue Act of 1981, amounts will be available under this subparagraph only for benefits accruing after the date of such initial determination, or

(B) there is no operator who is liable for the payment of such benefits,

(2) the payment of obligations incurred by the Secretary of Labor with respect to all claims of miners of their survivors in which the miner’s last coal mine employment was before January 1, 1970,

(3) the repayment into the Treasury of the United States of an amount equal to the sum of the amounts expended by the Secretary of Labor for claims under part C of the Black Lung Benefits Act which were paid before April 1, 1978, except that the Black Lung Disability Trust Fund shall not be obligated to pay or reimburse any such amounts which are attributable to periods of eligibility before January 1, 1974,

(4) the repayment of, and the payment of interest on, repayable advances to the Black Lung Disability Trust Fund,

(5) the payment of all expenses of administration on or after March 1, 1978—

(A) incurred by the Department of Labor or the Department of Health and Human Services under part C of the Black Lung Benefits Act (other than under section 427(a) or 433), or

(B) incurred by the Department of the Treasury in administering subchapter B of chapter 32 and in carrying out its responsibilities with respect to the Black Lung Disability Trust Fund,

(6) the reimbursement of operators for amounts paid by such operators (other than as penalties or interest) before April 1, 1978, in satisfaction (in whole or in part) of claims of miners whose last employment in coal mines was terminated before January 1, 1970, and

(7) the reimbursement of operators and insurers for amounts paid by such operators and insurers (other than amounts paid as penalties, interest, or attorney fees) at any time in satisfaction (in whole or in part) of any claim denied (within the meaning of section 402(i) of the Black Lung Benefits Act) before March 1, 1978, and which is or has been approved in accordance with the provisions of section 435 1

1 See References in Text note below.

of the Black Lung Benefits Act.

For purposes of the preceding sentence, any reference to section 402(i), 422, or 435 1 of the Black Lung Benefits Act shall be treated as a reference to such section as in effect immediately after the enactment of this section.

(Added Pub. L. 97–119, title I, § 103(a), Dec. 29, 1981, 95 Stat. 1636; amended Pub. L. 97–248, title II, § 281(c)(2), Sept. 3, 1982, 96 Stat. 566.)

§ 9502. Airport and Airway Trust Fund

(a) Creation of Trust Fund

(b) Transfers to Airport and Airway Trust FundThere are hereby appropriated to the Airport and Airway Trust Fund amounts equivalent to—

(1) the taxes received in the Treasury under—

(A) section 4041(c) (relating to aviation fuels),

(B) section 4043 (relating to surtax on fuel used in aircraft part of a fractional ownership program),

(D) section 4081 with respect to aviation gasoline and kerosene to the extent attributable to the rate specified in section 4081(a)(2)(C), and

(2) the amounts determined by the Secretary of the Treasury to be equivalent to the amounts of civil penalties collected under section 47107(m) of title 49, United States Code.

There shall not be taken into account under paragraph (1) so much of the taxes imposed by section 4081 as are determined at the rate specified in section 4081(a)(2)(B).

(d) Expenditures from Airport and Airway Trust Fund

(1) Airport and airway programAmounts in the Airport and Airway Trust Fund shall be available, as provided by appropriation Acts, for making expenditures before October 1, 2028, to meet those obligations of the United States—

(A) incurred under title I of the Airport and Airway Development Act of 1970 or of the Airport and Airway Development Act Amendments of 1976 or of the Aviation Safety and Noise Abatement Act of 1979 or under the Fiscal Year 1981 Airport Development Authorization Act or the provisions of the Airport and Airway Improvement Act of 1982 or the Airport and Airway Safety and Capacity Expansion Act of 1987 or the Federal Aviation Administration Research, Engineering, and Development Authorization Act of 1990 or the Aviation Safety and Capacity Expansion Act of 1990 or the Airport and Airway Safety, Capacity, Noise Improvement, and Intermodal Transportation Act of 1992 or the Airport Improvement Program Temporary Extension Act of 1994 or the Federal Aviation Administration Authorization Act of 1994 or the Federal Aviation Reauthorization Act of 1996 or the provisions of the Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999 providing for payments from the Airport and Airway Trust Fund or the Interim Federal Aviation Administration Authorization Act or section 6002 of the 1999 Emergency Supplemental Appropriations Act, Public Law 106–59, or the Wendell H. Ford Aviation Investment and Reform Act for the 21st Century or the Aviation and Transportation Security Act or the Vision 100—Century of Aviation Reauthorization Act or any joint resolution making continuing appropriations for the fiscal year 2008 or the Department of Transportation Appropriations Act, 2008 or the Airport and Airway Extension Act of 2008 or the Federal Aviation Administration Extension Act of 2008 or the Federal Aviation Administration Extension Act of 2008, Part II or the Federal Aviation Administration Extension Act of 2009 or any joint resolution making continuing appropriations for the fiscal year 2010 or the Fiscal Year 2010 Federal Aviation Administration Extension Act or the Fiscal Year 2010 Federal Aviation Administration Extension Act, Part II or the Federal Aviation Administration Extension Act of 2010 or the Airport and Airway Extension Act of 2010 or the Airport and Airway Extension Act of 2010, Part II or the Airline Safety and Federal Aviation Administration Extension Act of 2010 or the Airport and Airway Extension Act of 2010, Part III or the Airport and Airway Extension Act of 2010, Part IV or the Airport and Airway Extension Act of 2011 or the Airport and Airway Extension Act of 2011, Part II or the Airport and Airway Extension Act of 2011, Part III or the Airport and Airway Extension Act of 2011, Part IV or the Airport and Airway Extension Act of 2011, Part V or the Airport and Airway Extension Act of 2012 or the FAA Modernization and Reform Act of 2012 or the Airport and Airway Extension Act of 2015 or the Airport and Airway Extension Act of 2016 or the FAA Extension, Safety, and Security Act of 2016 or the Disaster Tax Relief and Airport and Airway Extension Act of 2017 or the Airport and Airway Extension Act of 2018 or the Airport and Airway Extension Act of 2018, Part II or the FAA Reauthorization Act of 2018 or title II of division B of the Continuing Appropriations Act, 2024 and Other Extensions Act or the Airport and Airway Extension Act of 2023, Part II or the Airport and Airway Extension Act of 2024 or the Airport and Airway Extension Act of 2024, Part II or the FAA Reauthorization Act of 2024;

(B) heretofore or hereafter incurred under part A of subtitle VII of title 49, United States Code, which are attributable to planning, research and development, construction, or operation and maintenance of—

(i) air traffic control,

(ii) air navigation,

(iii) communications, or

(iv) supporting services,

for the airway system; or

(C) for those portions of the administrative expenses of the Department of Transportation which are attributable to activities described in subparagraph (A) or (B).

Any reference in subparagraph (A) to an Act shall be treated as a reference to such Act and the corresponding provisions (if any) of title 49, United States Code, as such Act and provisions were in effect on the date of the enactment of the last Act referred to in subparagraph (A).

(2) Transfers from Airport and Airway Trust Fund on account of certain refunds

(3) Transfers from the Airport and Airway Trust Fund on account of certain section 34 credits

(4) Transfers for refunds and credits not to exceed Trust Fund revenues attributable to fuel used

(5) Transfers from Airport and Airway Trust Fund on account of refunds of taxes on transportation by air

(6) Transfers from the Airport and Airway Trust Fund on account of certain airports

(e) Limitation on transfers to Trust Fund

(1) In generalExcept as provided in paragraph (2), no amount may be appropriated or credited to the Airport and Airway Trust Fund on and after the date of any expenditure from the Airport and Airway Trust Fund which is not permitted by this section. The determination of whether an expenditure is so permitted shall be made without regard to—

(A) any provision of law which is not contained or referenced in this title or in a revenue Act; and

(B) whether such provision of law is a subsequently enacted provision or directly or indirectly seeks to waive the application of this subsection.

(2) Exception for prior obligations

(f) Additional transfer to Trust Fund

(Added Pub. L. 97–248, title II, § 281(a), Sept. 3, 1982, 96 Stat. 565; amended Pub. L. 97–424, title IV, § 426(e), Jan. 6, 1983, 96 Stat. 2168; Pub. L. 98–369, div. A, title IV, § 474(r)(42), title VII, § 735(c)(15), July 18, 1984, 98 Stat. 847, 984; Pub. L. 99–499, title V, § 521(b)(2), Oct. 17, 1986, 100 Stat. 1778; Pub. L. 100–203, title X, § 10502(d)(12), (g), Dec. 22, 1987, 101 Stat. 1330–444, 1330–446; Pub. L. 100–223, title IV, §§ 402(a)(3), 403, Dec. 30, 1987, 101 Stat. 1532; Pub. L. 101–239, title VII, § 7822(b)(5), Dec. 19, 1989, 103 Stat. 2425; Pub. L. 101–508, title XI, §§ 11211(b)(6)(G), 11213(c), (d)(3), (4), Nov. 5, 1990, 104 Stat. 1388–426, 1388–435, 1388–436; Pub. L. 102–581, title V, §§ 501, 502(a), Oct. 31, 1992, 106 Stat. 4898; Pub. L. 103–66, title XIII, § 13242(d)(32), (33), Aug. 10, 1993, 107 Stat. 526, 527; Pub. L. 103–260, title I, § 108, May 26, 1994, 108 Stat. 700; Pub. L. 103–272, § 5(g)(3), July 5, 1994, 108 Stat. 1375; Pub. L. 103–305, title IV, § 401, Aug. 23, 1994, 108 Stat. 1594; Pub. L. 104–188, title I, §§ 1609(c), (g)(4)(C), (D), 1703(n)(10), Aug. 20, 1996, 110 Stat. 1841, 1843, 1877;

§ 9503. Highway Trust Fund

(a) Creation of Trust Fund

(b) Transfer to Highway Trust Fund of amounts equivalent to certain taxes and penalties

(1) Certain taxesThere are hereby appropriated to the Highway Trust Fund amounts equivalent to the taxes received in the Treasury before October 1, 2028, under the following provisions—

(A) section 4041 (relating to taxes on diesel fuels and special motor fuels),

(B) section 4051 (relating to retail tax on heavy trucks and trailers),

(D) section 4081 (relating to tax on gasoline, diesel fuel, and kerosene), and

(E) section 4481 (relating to tax on use of certain vehicles).

For purposes of this paragraph, taxes received under sections 4041 and 4081 shall be determined without reduction for credits under section 6426 and taxes received under section 4081 shall be determined without regard to tax receipts attributable to the rate specified in section 4081(a)(2)(C).

(2) Liabilities incurred before October 1, 2028

[(3) Repealed. Pub. L. 109–59, title XI, § 11161(c)(2)(C), Aug. 10, 2005, 119 Stat. 1972]

(4) Certain taxes not transferred to Highway Trust FundFor purposes of paragraphs (1) and (2), there shall not be taken into account the taxes imposed by—

(A) section 4041(d),

(B) section 4081 to the extent attributable to the rate specified in section 4081(a)(2)(B),

(D) in the case of gasoline and special motor fuels used as described in paragraph (3)(D) or (4)(B) of subsection (c), section 4041 or 4081 with respect to so much of the rate of tax as exceeds—

(i) 11.5 cents per gallon with respect to taxes imposed before October 1, 2001,

(ii) 13 cents per gallon with respect to taxes imposed after September 30, 2001, and before October 1, 2003, and

(iii) 13.5 cents per gallon with respect to taxes imposed after September 30, 2003, and before October 1, 2005.

(5) Certain penalties

(A) In general

(B) Penalties related to motor vehicle safety

(i) In general

(ii) Covered motor vehicle safety penalty collections

(6) Limitation on transfers to Highway Trust Fund

(A) In generalExcept as provided in subparagraph (B), no amount may be appropriated to the Highway Trust Fund on and after the date of any expenditure from the Highway Trust Fund which is not permitted by this section. The determination of whether an expenditure is so permitted shall be made without regard to—

(i) any provision of law which is not contained or referenced in this title or in a revenue Act, and

(ii) whether such provision of law is a subsequently enacted provision or directly or indirectly seeks to waive the application of this paragraph.

(B) Exception for prior obligations

(1) Federal-aid highway program

(2) Floor stocks refunds

(3) Transfers from the Trust Fund for motorboat fuel taxes

(A) Transfer to Land and Water Conservation Fund

(i) In general

(ii) Limitation

(B) Excess funds transferred to Sport Fish Restoration and Boating Trust FundAny amounts in the Highway Trust Fund—

(i) which are attributable to motorboat fuel taxes, and

(ii) which are not transferred from the Highway Trust Fund under subparagraph (A),

shall be transferred by the Secretary from the Highway Trust Fund into the Sport Fish Restoration and Boating Trust Fund.

(D) Determination

(4) Transfers from the Trust Fund for small-engine fuel taxes

(A) In general

(B) Small-engine fuel taxes

(5) Transfers from the Trust Fund for certain aviation fuel taxesThe Secretary shall pay at least monthly from the Highway Trust Fund into the Airport and Airway Trust Fund amounts (as determined by the Secretary) equivalent to the taxes received on or after October 1, 2005, under section 4081 with respect to so much of the rate of tax as does not exceed—

(A) 4.3 cents per gallon of kerosene subject to section 6427(l)(4)(A) with respect to which a payment has been made by the Secretary under section 6427(l), and

(B) 21.8 cents per gallon of kerosene subject to section 6427(l)(4)(B) with respect to which a payment has been made by the Secretary under section 6427(l).

Transfers under the preceding sentence shall be made on the basis of estimates by the Secretary, and proper adjustments shall be made in the amounts subsequently transferred to the extent prior estimates were in excess of or less than the amounts required to be transferred. Any amount allowed as a credit under section 34 by reason of paragraph (4) of section 6427(l) shall be treated for purposes of subparagraphs (A) and (B) as a payment made by the Secretary under such paragraph.

(d) Adjustments of apportionments

(1) Estimates of unfunded highway authorizations and net highway receiptsThe Secretary of the Treasury, not less frequently than once in each calendar quarter, after consultation with the Secretary of Transportation, shall estimate—

(A) the amount which would (but for this subsection) be the unfunded highway authorizations at the close of the next fiscal year, and

(B) the net highway receipts for the 48-month period beginning at the close of such fiscal year.

(2) Procedure where there is excess unfunded highway authorizationsIf the Secretary of the Treasury determines for any fiscal year that the amount described in paragraph (1)(A) exceeds the amount described in paragraph (1)(B)—

(A) he shall so advise the Secretary of Transportation, and

(B) he shall further advise the Secretary of Transportation as to the amount of such excess.

(3) Adjustment of apportionments where unfunded authorizations exceed 4 years’ receipts

(A) Determination of percentageIf, before any apportionment to the States is made, in the most recent estimate made by the Secretary of the Treasury there is an excess referred to in paragraph (2)(B), the Secretary of Transportation shall determine the percentage which—

(i) the excess referred to in paragraph (2)(B), is of

(ii) the amount authorized to be appropriated from the Trust Fund for the fiscal year for apportionment to the States.

If, but for this sentence, the most recent estimate would be one which was made on a date which will be more than 3 months before the date of the apportionment, the Secretary of the Treasury shall make a new estimate under paragraph (1) for the appropriate fiscal year.

(B) Adjustment of apportionments

(4) Apportionment of amounts previously withheld from apportionment

(5) DefinitionsFor purposes of this subsection—

(A) Unfunded highway authorizationsThe term “unfunded highway authorizations” means, at any time, the excess (if any) of—

(i) the total potential unpaid commitments at such time as a result of the apportionment to the States of the amounts authorized to be appropriated from the Highway Trust Fund, over

(ii) the amount available in the Highway Trust Fund at such time to defray such commitments (after all other unpaid commitments at such time which are payable from the Highway Trust Fund have been defrayed).

(B) Net highway receiptsThe term “net highway receipts” means, with respect to any period, the excess of—

(i) the receipts (including interest) of the Highway Trust Fund during such period, over

(ii) the amounts to be transferred during such period from such Fund under subsection (c) (other than paragraph (1) thereof).

(6) Measurement of net highway receiptsFor purposes of making any estimate under paragraph (1) of net highway receipts for periods ending after the date specified in subsection (b)(1), the Secretary shall treat—

(A) each expiring provision of subsection (b) which is related to appropriations or transfers to the Highway Trust Fund to have been extended through the end of the 48-month period referred to in paragraph (1)(B), and

(B) with respect to each tax imposed under the sections referred to in subsection (b)(1), the rate of such tax during the 48-month period referred to in paragraph (1)(B) to be the same as the rate of such tax as in effect on the date of such estimate.

(7) Reports

(e) Establishment of Mass Transit Account

(1) Creation of account

(2) Transfers to Mass Transit AccountThe Secretary of the Treasury shall transfer to the Mass Transit Account the mass transit portion of the amounts appropriated to the Highway Trust Fund under subsection (b) which are attributable to taxes under sections 4041 and 4081 imposed after March 31, 1983. For purposes of the preceding sentence, the term “mass transit portion” means, for any fuel with respect to which tax was imposed under section 4041 or 4081 and otherwise deposited into the Highway Trust Fund, the amount determined at the rate of—

(A) except as otherwise provided in this sentence, 2.86 cents per gallon,

(B) 1.43 cents per gallon in the case of any partially exempt methanol or ethanol fuel (as defined in section 4041(m)) none of the alcohol in which consists of ethanol,

(C) 1.86 cents per energy equivalent of a gallon of diesel (as defined in section 4041(a)(2)(D)) in the case of liquefied natural gas,

(D) 2.13 cents per energy equivalent of a gallon of gasoline (as defined in section 4041(a)(2)(C)) in the case of liquefied petroleum gas, and

(E) 9.71 cents per MCF (determined at standard temperature and pressure) in the case of compressed natural gas.

(3) Expenditures from Account

(4) Limitation

(5) Portion of certain transfers to be made from account

(A) In general

(B) Highway Account

(f) Determination of Trust Fund balances after September 30, 1998

(1) In general

(2) Restoration of foregone interestOut of money in the Treasury not otherwise appropriated, there is hereby appropriated—

(A) $14,700,000,000 to the Highway Account (as defined in subsection (e)(5)(B)) in the Highway Trust Fund; and

(B) $4,800,000,000 to the Mass Transit Account in the Highway Trust Fund.

(3) Increase in Fund balance

(4) Additional appropriations to Trust FundOut of money in the Treasury not otherwise appropriated, there is hereby appropriated to—

(A) the Highway Account (as defined in subsection (e)(5)(B)) in the Highway Trust Fund—

(i) for fiscal year 2013, $6,200,000,000, and

(ii) for fiscal year 2014, $10,400,000,000, and

(B) the Mass Transit Account in the Highway Trust Fund, for fiscal year 2014, $2,200,000,000.

(5) Additional sumsOut of money in the Treasury not otherwise appropriated, there is hereby appropriated—

(A) $7,765,000,000 to the Highway Account (as defined in subsection (e)(5)(B)) in the Highway Trust Fund; and

(B) $2,000,000,000 to the Mass Transit Account in the Highway Trust Fund.

(6) Additional increase in Fund balance

(7) Additional sumsOut of money in the Treasury not otherwise appropriated, there is hereby appropriated—

(A) $6,068,000,000 to the Highway Account (as defined in subsection (e)(5)(B)) in the Highway Trust Fund; and

(B) $2,000,000,000 to the Mass Transit Account in the Highway Trust Fund.

(8) Further transfers to Trust FundOut of money in the Treasury not otherwise appropriated, there is hereby appropriated—

(A) $51,900,000,000 to the Highway Account (as defined in subsection (e)(5)(B)) in the Highway Trust Fund; and

(B) $18,100,000,000 to the Mass Transit Account in the Highway Trust Fund.

(9) Additional increase in Fund balance

(10) Further transfers to Trust FundOut of money in the Treasury not otherwise appropriated, there is hereby appropriated—

(A) $10,400,000,000 to the Highway Account (as defined in subsection (e)(5)(B)) in the Highway Trust Fund; and

(B) $3,200,000,000 to the Mass Transit Account in the Highway Trust Fund.

(11) Further transfers to Trust FundOut of money in the Treasury not otherwise appropriated, there is hereby appropriated—

(A) $90,000,000,000 to the Highway Account (as defined in subsection (e)(5)(B)) in the Highway Trust Fund; and

(B) $28,000,000,000 to the Mass Transit Account in the Highway Trust Fund.

(12) Treatment of amounts

(Added Pub. L. 97–424, title V, § 531(a), Jan. 6, 1983, 96 Stat. 2187; amended Pub. L. 98–369, div. A, title IV, § 474(r)(43), title IX, § 911(d)(1), title X, § 1016(b), July 18, 1984, 98 Stat. 847, 1006, 1020; Pub. L. 99–499, title V, § 521(b)(1), Oct. 17, 1986, 100 Stat. 1777; Pub. L. 99–640, § 7(a), Nov. 10, 1986, 100 Stat. 3547; Pub. L. 100–17, title V, §§ 503(a), (b), 504, Apr. 2, 1987, 101 Stat. 257, 258; Pub. L. 100–203, title X, § 10502(d)(13)–(15), Dec. 22, 1987, 101 Stat. 1330–444, 1330–445; Pub. L. 100–448, § 6(a)(1), (3), Sept. 28, 1988, 102 Stat. 1839; Pub. L. 101–239, title VII, § 7822(b)(6), Dec. 19, 1989, 103 Stat. 2425; Pub. L. 101–508, title XI, § 11211(a)(5)(D)–(F), (b)(6)(H), (g)(1), (h)(1), (i)(1), Nov. 5, 1990, 104 Stat. 1388–424, 1388–426, 1388–427; Pub. L. 102–240, title VIII, §§ 8002(d)(1), (2)(A), (e), (f), 8003(b), Dec. 18, 1991, 105 Stat. 2204, 2205; Pub. L. 103–66, title XIII, §§ 13242(d)(34)–(41), 13244(a), Aug. 10, 1993, 107 Stat. 527, 529; Pub. L. 103–429, § 4, Oct. 31, 1994, 108 Stat. 4378; Pub. L. 105–34, title IX, § 901(a)–(d), title X, § 1032(e)(13), (14), title XVI, § 1601(f)(2), Aug. 5, 1997, 111 Stat. 871, 872, 935, 1090; Pub. L. 105–102, § 1, Nov. 20, 1997, 111 Stat. 2204; Pub. L. 105–130, § 9(a), Dec. 1, 1997, 111 Stat. 2560; Pub. L. 105–178, title IX, §§ 9002(c)(1), (2)(A), (3)–(e)(1), (f), 9004(a)(1), (b)(1), (c), (d), 9005(a), 9011(b)(1), (2), June 9, 1998, 112 Stat. 500, 501, 503, 504, 508; Pub. L. 105–206, title IX, § 9015(a), July 22, 1998, 112 Stat. 867; Pub. L. 105–225, § 7(a), Aug. 12, 1998, 112 Stat. 1511; Pub. L. 105–277, div. A, title IV, § 4006(b)(1), Oct. 21, 1998, 112 Stat. 2681–912; Pub. L. 105–354, § 2(c)(2), Nov. 3, 1998, 112 Stat. 3244; Pub. L. 106–554, § 1(a)(7) [title III, § 318(e)(1)], Dec. 21, 2000, 114 Stat. 2763, 2763A–645; Pub. L. 108–88, § 12(a), Sept. 30, 2003, 117 Stat. 1128; Pub. L. 108–202, § 12(a), Feb. 29, 2004, 118 Stat. 491; Pub. L. 108–224, § 10(a), Apr. 30, 2004, 118 Stat. 638; Pub. L. 108–263, § 10(a), June 30, 2004, 118 Stat. 710; Pub. L. 108–280, § 10(a)(1)–(3), July 30, 2004, 118 Stat. 887; Pub. L. 108–310, § 13(a)(1)–(3), (c), Sept. 30, 2004, 118 Stat. 1163, 1164; Pub. L. 108–357, title III, § 301(c)(11)–(13), title VIII, § 868(a), (b), Oct. 22, 2004, 118 Stat. 1462, 1463, 1622; Pub. L. 109–14, § 9(a), May 31, 2005, 119 Stat. 335; Pub. L. 109–20, § 9(a), July 1, 2005, 119 Stat. 357; Pub. L. 109–35, § 9(a), July 20, 2005, 119 Stat. 390; Pub. L. 109–37, § 9(a), July 22, 2005, 119 Stat. 405; Pub. L. 109–40, § 9(a), July 28, 2005, 119 Stat. 421; Pub. L. 109–42, § 7(a), (d)(1), July 30, 2005, 119 Stat. 436, 438; Pub. L. 109–59, title XI, §§ 11101(c)(1), (2)(A), (d)(1), 11102(a), (b), 11115(a), 11161(c)(1), (2)(C), 11167(b), Aug. 10, 2005, 119 Stat. 1944, 1945, 1949, 1972, 1977; Pub. L. 109–432, div. A, title IV, § 420(b)(6), Dec. 20, 2006, 120 Stat. 2969; Pub. L. 110–172, § 11(a)(44), Dec. 29, 2007, 121 Stat. 2488;

§ 9504. Sport Fish Restoration and Boating Trust Fund

(a) Creation of Trust Fund

(b) Sport Fish Restoration and Boating Trust Fund

(1) Transfer of certain taxes to Trust Fund

There is hereby appropriated to the Sport Fish Restoration and Boating Trust Fund amounts equivalent to the following amounts received in the Treasury on or after October 1, 1984—

(A) the taxes imposed by section 4161(a) (relating to sport fishing equipment), and

(B) the import duties imposed on fishing tackle under span 9507 of the Harmonized Tariff Schedule of the United States (19 U.S.C. 1202) and on yachts and pleasure craft under chapter 89 of the Harmonized Tariff Schedule of the United States.

(2) Expenditures from Trust Fund

Amounts in the Sport Fish Restoration and Boating Trust Fund shall be available, as provided by appropriation Acts, for making expenditures—

(A) to carry out the purposes of the Dingell-Johnson Sport Fish Restoration Act (as in effect on the date of the enactment of the Infrastructure Investment and Jobs Act),

(B) to carry out the purposes of section 7404(d) of the Transportation Equity Act for the 21st Century (as in effect on the date of the enactment of the Infrastructure Investment and Jobs Act), and

(C) to carry out the purposes of the Coastal Wetlands Planning, Protection and Restoration Act (as in effect on the date of the enactment of the Infrastructure Investment and Jobs Act).

Amounts transferred to such account under section 9503(c)(4) may be used only for making expenditures described in subparagraph (C) of this paragraph.

(d) Limitation on transfers to Trust Fund

(1) In general

Except as provided in paragraph (2), no amount may be appropriated or paid to the Sport Fish Restoration and Boating Trust Fund on and after the date of any expenditure from such Trust Fund which is not permitted by this section. The determination of whether an expenditure is so permitted shall be made without regard to—

(A) any provision of law which is not contained or referenced in this title or in a revenue Act, and

(B) whether such provision of law is a subsequently enacted provision or directly or indirectly seeks to waive the application of this subsection.

(2) Exception for prior obligations

(e) Cross reference

(Added Pub. L. 98–369, div. A, title X, § 1016(a), July 18, 1984, 98 Stat. 1019; amended Pub. L. 100–418, title I, § 1214(p)(2), Aug. 23, 1988, 102 Stat. 1159; Pub. L. 100–448, § 6(a)(2), (c)(3), Sept. 28, 1988, 102 Stat. 1839, 1841; Pub. L. 101–508, title XI, § 11211(i)(2), (3), Nov. 5, 1990, 104 Stat. 1388–428; Pub. L. 102–240, title VIII, § 8002(d)(2)(C), (i), Dec. 18, 1991, 105 Stat. 2204, 2205; Pub. L. 105–130, § 9(b), Dec. 1, 1997, 111 Stat. 2561; Pub. L. 105–178, title IX, § 9005(b)–(d), (f), June 9, 1998, 112 Stat. 505; Pub. L. 105–206, title IX, § 9015(b), July 22, 1998, 112 Stat. 867; Pub. L. 106–408, title I, § 126, Nov. 1, 2000, 114 Stat. 1775; Pub. L. 108–88, § 12(b), Sept. 30, 2003, 117 Stat. 1129; Pub. L. 108–202, § 12(b), Feb. 29, 2004, 118 Stat. 491; Pub. L. 108–224, § 10(b), Apr. 30, 2004, 118 Stat. 639; Pub. L. 108–263, § 10(b), June 30, 2004, 118 Stat. 710; Pub. L. 108–280, § 10(b), July 30, 2004, 118 Stat. 888; Pub. L. 108–310, § 13(b), Sept. 30, 2004, 118 Stat. 1163; Pub. L. 109–14, § 9(b), May 31, 2005, 119 Stat. 335; Pub. L. 109–20, § 9(b), July 1, 2005, 119 Stat. 357; Pub. L. 109–35, § 9(b), July 20, 2005, 119 Stat. 391; Pub. L. 109–37, § 9(b), July 22, 2005, 119 Stat. 406; Pub. L. 109–40, § 9(b), July 28, 2005, 119 Stat. 422; Pub. L. 109–42, § 7(b), (d)(2), (3), July 30, 2005, 119 Stat. 437, 438; Pub. L. 109–59, title XI, §§ 11101(d)(2), 11115(b)(1)–(2)(D), (c), 11151(c), (e)(1), Aug. 10, 2005, 119 Stat. 1945, 1949, 1950, 1968, 1969; Pub. L. 109–74, title III, § 301(a), Sept. 29, 2005, 119 Stat. 2032; Pub. L. 109–304, § 16(c)(2), Oct. 6, 2006, 120 Stat. 1706; Pub. L. 110–181, div. C, title XXXV, § 3529(c)(1), Jan. 28, 2008, 122 Stat. 603; Pub. L. 111–68, div. B, § 161(a), Oct. 1, 2009, 123 Stat. 2052; Pub. L. 111–88, div. B, § 103, Oct. 30, 2009, 123 Stat. 2972; Pub. L. 111–147, title IV, §§ 444(b)(5)–(7), 445(b), Mar. 18, 2010, 124 Stat. 94, 95; Pub. L. 111–322, title II, § 2401(b), Dec. 22, 2010, 124 Stat. 3531; Pub. L. 112–5, title IV, § 401(b), Mar. 4, 2011, 125 Stat. 22; Pub. L. 112–30, title I, § 141(b), Sept. 16, 2011, 125 Stat. 355; Pub. L. 112–102, title IV, § 401(b), Mar. 30, 2012, 126 Stat. 281; Pub. L. 112–140, title IV, § 401(b), June 29, 2012, 126 Stat. 402; Pub. L. 112–141, div. D, title I, § 40101(b), July 6, 2012, 126 Stat. 844; Pub. L. 113–159, title II, § 2001(b), Aug. 8, 2014, 128 Stat. 1848; Pub. L. 114–21, title II, § 2001(b), May 29, 2015, 129 Stat. 226; Pub. L. 114–41, title II, § 2001(b), July 31, 2015, 129 Stat. 454; Pub. L. 114–73, title II, § 2001(b), Oct. 29, 2015, 129 Stat. 582; Pub. L. 114–87, title II, § 2001(b), Nov. 20, 2015, 129 Stat. 685; Pub. L. 114–94, div. C, title XXXI, § 31101(b), Dec. 4, 2015, 129 Stat. 1727; Pub. L. 116–159, div. B, title II, § 1202, Oct. 1, 2020, 134 Stat. 727; Pub. L. 117–44, title II, § 201(b), Oct. 2, 2021, 135 Stat. 386; Pub. L. 117–52, § 4(b), Oct. 31, 2021, 135 Stat. 409; Pub. L. 117–58, div. H, title I, § 80101(b), Nov. 15, 2021, 135 Stat. 1327.)

§ 9505. Harbor Maintenance Trust Fund

(a) Creation of Trust Fund

There is hereby established in the Treasury of the United States a trust fund to be known as the “Harbor Maintenance Trust Fund”, consisting of such amounts as may be—

(1) appropriated to the Harbor Maintenance Trust Fund as provided in this section,

(2) transferred to the Harbor Maintenance Trust Fund by the Great Lakes St. Lawrence Seaway Development Corporation pursuant to section 13(a) of the Act of May 13, 1954, or

(3) credited to the Harbor Maintenance Trust Fund as provided in section 9602(b).

(b) Transfer to Harbor Maintenance Trust Fund of amounts equivalent to certain taxes

Amounts in the Harbor Maintenance Trust Fund shall be available, as provided by appropriation Acts, for making expenditures—

(1) to carry out section 210 of the Water Resources Development Act of 1986,

(2) for payments of rebates of tolls or charges pursuant to section 13(b) of the Act of May 13, 1954 (as in effect on April 1, 1987), and

(3) for the payment of all expenses of administration incurred by the Department of the Treasury, the Army Corps of Engineers, and the Department of Commerce related to the administration of subchapter A of chapter 36 (relating to harbor maintenance tax), but not in excess of $5,000,000 for any fiscal year.

(Added Pub. L. 99–662, title XIV, § 1403(a), Nov. 17, 1986, 100 Stat. 4269; amended Pub. L. 103–182, title VI, § 683(a), Dec. 8, 1993, 107 Stat. 2218; Pub. L. 104–303, title VI, § 601, Oct. 12, 1996, 110 Stat. 3792; Pub. L. 113–121, title II, § 2102(c), June 10, 2014, 128 Stat. 1278; Pub. L. 116–260, div. AA, title V, § 512(c)(3), Dec. 27, 2020, 134 Stat. 2756.)

§ 9506. Inland Waterways Trust Fund

(a) Creation of Trust Fund

(b) Transfer to Trust Fund of amounts equivalent to certain taxes

(1) In general

(2) Exception for certain projects

(Added Pub. L. 99–662, title XIV, § 1405(a), Nov. 17, 1986, 100 Stat. 4271; amended Pub. L. 99–499, title V, § 521(b)(3), Oct. 17, 1986, 100 Stat. 1778; Pub. L. 100–647, title I, § 1018(u)(18), Nov. 10, 1988, 102 Stat. 3591.)

§ 9507. Hazardous Substance Superfund

(a) Creation of Trust FundThere is established in the Treasury of the United States a trust fund to be known as the “Hazardous Substance Superfund” (hereinafter in this section referred to as the “Superfund”), consisting of such amounts as may be—

(1) appropriated to the Superfund as provided in this section,

(2) appropriated to the Superfund pursuant to section 517(b) of the Superfund Revenue Act of 1986, or

(3) credited to the Superfund as provided in section 9602(b).

(b) Transfers to SuperfundThere are hereby appropriated to the Superfund amounts equivalent to—

(1) the taxes received in the Treasury under section 4611, 4661, or 4671 (relating to environmental taxes),

(2) amounts recovered on behalf of the Superfund under the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (hereinafter in this section referred to as “CERCLA”),

(3) all moneys recovered or collected under section 311(b)(6)(B) of the Clean Water Act,1

1 See References in Text note below.

(4) penalties assessed under title I of CERCLA, and

(5) punitive damages under section 107(c)(3) of CERCLA.

In the case of the tax imposed by section 4611, paragraph (1) shall apply only to so much of such tax as is attributable to the Hazardous Substance Superfund financing rate under section 4611(c).

(1) In generalAmounts in the Superfund shall be available, as provided in appropriation Acts, only for purposes of making expenditures—

(A) to carry out the purposes of—

(i) paragraphs (1), (2), (5), and (6) of section 111(a) of CERCLA as in effect on the date of the enactment of the Superfund Amendments and Reauthorization Act of 1986,

(ii) section 111(c) of CERCLA (as so in effect), other than paragraphs (1) and (2) thereof, and

(iii) section 111(m) of CERCLA (as so in effect), or

(B) hereafter authorized by a law which does not authorize the expenditure out of the Superfund for a general purpose not covered by subparagraph (A) (as so in effect).

(2) Exception for certain transfers, etc., of hazardous substancesNo amount in the Superfund or derived from the Superfund shall be available or used for the transfer or disposal of hazardous waste carried out pursuant to a cooperative agreement between the Administrator of the Environmental Protection Agency and a State if the following conditions apply—

(A) the transfer or disposal, if made on December 13, 1985, would not comply with a State or local requirement,

(B) the transfer is to a facility for which a final permit under section 3005(a) of the Solid Waste Disposal Act was issued after January 1, 1983, and before November 1, 1984, and

(d) Authority to borrow

(1) In general

(2) Limitation on aggregate advances

(3) Repayment of advances

(A) In general

(B) Final repayment

(e) Liability of United States limited to amount in Trust Fund

(1) General rule

(2) Coordination with other provisions

(3) Order in which unpaid claims are to be paid

(Added Pub. L. 99–499, title V, § 517(a), Oct. 17, 1986, 100 Stat. 1772; amended Pub. L. 99–509, title VIII, § 8032(c)(4), Oct. 21, 1986, 100 Stat. 1959; Pub. L. 101–508, title XI, § 11231(c), Nov. 5, 1990, 104 Stat. 1388–445; Pub. L. 113–295, div. A, title II, § 221(a)(12)(L), Dec. 19, 2014, 128 Stat. 4039; Pub. L. 117–169, title I, § 13601(b), Aug. 16, 2022, 136 Stat. 1982.)

§ 9508. Leaking Underground Storage Tank Trust Fund

(a) Creation of Trust Fund

(b) Transfers to Trust Fund

There are hereby appropriated to the Leaking Underground Storage Tank Trust Fund amounts equivalent to—

(1) taxes received in the Treasury under section 4041(d) (relating to additional taxes on motor fuels),

(2) taxes received in the Treasury under section 4081 (relating to tax on gasoline, diesel fuel, and kerosene) to the extent attributable to the Leaking Underground Storage Tank Trust Fund financing rate under such section,

(3) taxes received in the Treasury under section 4042 (relating to tax on fuel used in commercial transportation on inland waterways) to the extent attributable to the Leaking Underground Storage Tank Trust Fund financing rate under such section, and

(4) amounts received in the Treasury and collected under section 9003(h)(6) of the Solid Waste Disposal Act.

For purposes of this subsection, there shall not be taken into account the taxes imposed by sections 4041 and 4081 on diesel fuel sold for use or used as fuel in a diesel-powered boat.

(1) In general

(2) Transfer to Highway Trust Fund

(3) Additional transfer to Highway Trust Fund

(4) Additional transfer to Highway Trust Fund

Out of amounts in the Leaking Underground Storage Tank Trust Fund there is hereby appropriated—

(A) on the date of the enactment of the FAST Act, $100,000,000,

(B) on October 1, 2016, $100,000,000, and

to be transferred under section 9503(f)(9) to the Highway Account (as defined in section 9503(e)(5)(B)) in the Highway Trust Fund.

(d) Liability of the United States limited to amount in Trust Fund

(1) General rule

(2) Coordination with other provisions

(3) Order in which unpaid claims are to be paid

(e) Limitation on transfers to Leaking Underground Storage Tank Trust Fund

(1) In general

Except as provided in paragraph (2), no amount may be appropriated to the Leaking Underground Storage Tank Trust Fund on and after the date of any expenditure from the Leaking Underground Storage Tank Trust Fund which is not permitted by this section. The determination of whether an expenditure is so permitted shall be made without regard to—

(A) any provision of law which is not contained or referenced in this title or in a revenue Act, and

(B) whether such provision of law is a subsequently enacted provision or directly or indirectly seeks to waive the application of this paragraph.

(2) Exception for prior obligations

(Added Pub. L. 99–499, title V, § 522(a), Oct. 17, 1986, 100 Stat. 1780; amended Pub. L. 100–203, title X, § 10502(d)(16), (17), Dec. 22, 1987, 101 Stat. 1330–445; Pub. L. 101–239, title VII, § 7822(b)(7), Dec. 19, 1989, 103 Stat. 2425; Pub. L. 103–66, title XIII, §§ 13163(c), 13242(d)(42), Aug. 10, 1993, 107 Stat. 454, 528; Pub. L. 105–34, title X, § 1032(e)(13), Aug. 5, 1997, 111 Stat. 935; Pub. L. 108–357, title VIII, § 853(d)(2)(P), (Q), Oct. 22, 2004, 118 Stat. 1614; Pub. L. 109–58, title XIII, § 1362(c), Aug. 8, 2005, 119 Stat. 1059; Pub. L. 109–59, title XI, § 11147(a), Aug. 10, 2005, 119 Stat. 1967; Pub. L. 109–432, div. A, title II, § 210(a), Dec. 20, 2006, 120 Stat. 2947; Pub. L. 109–433, § 1(a), Dec. 20, 2006, 120 Stat. 3196; Pub. L. 112–30, title I, § 141(c), Sept. 16, 2011, 125 Stat. 355; Pub. L. 112–102, title IV, § 401(c), Mar. 30, 2012, 126 Stat. 281; Pub. L. 112–140, title IV, § 401(c), June 29, 2012, 126 Stat. 402; Pub. L. 112–141, div. D, title I, § 40101(c), title II, § 40201(a), July 6, 2012, 126 Stat. 844, 846; Pub. L. 113–159, title II, §§ 2001(c), 2002(b), Aug. 8, 2014, 128 Stat. 1848; Pub. L. 114–21, title II, § 2001(c), May 29, 2015, 129 Stat. 226; Pub. L. 114–41, title II, § 2001(c), July 31, 2015, 129 Stat. 454; Pub. L. 114–73, title II, § 2001(c), Oct. 29, 2015, 129 Stat. 583; Pub. L. 114–87, title II, § 2001(c), Nov. 20, 2015, 129 Stat. 685; Pub. L. 114–94, div. C, title XXXI, §§ 31101(c), 31203, Dec. 4, 2015, 129 Stat. 1727, 1729; Pub. L. 115–141, div. U, title IV, § 401(a)(342), Mar. 23, 2018, 132 Stat. 1200; Pub. L. 116–159, div. B, title II, § 1203, Oct. 1, 2020, 134 Stat. 727; Pub. L. 117–44, title II, § 201(c), Oct. 2, 2021, 135 Stat. 386; Pub. L. 117–52, § 4(c), Oct. 31, 2021, 135 Stat. 410; Pub. L. 117–58, div. H, title I, § 80101(c), Nov. 15, 2021, 135 Stat. 1327.)

§ 9509. Oil Spill Liability Trust Fund

(a) Creation of Trust Fund

(b) Transfers to Trust Fund

There are hereby appropriated to the Oil Spill Liability Trust Fund amounts equivalent to—

(1) taxes received in the Treasury under section 4611 (relating to environmental tax on petroleum) to the extent attributable to the Oil Spill Liability Trust Fund financing rate under section 4611(c),

(2) amounts recovered under the Oil Pollution Act of 1990 for damages to natural resources which are required to be deposited in the Fund under section 1006(f) of such Act,

(3) amounts recovered by such Trust Fund under section 1015 of such Act,

(4) amounts required to be transferred by such Act from the revolving fund established under section 311(k) of the Federal Water Pollution Control Act,

(5) amounts required to be transferred by the Oil Pollution Act of 1990 from the Deepwater Port Liability Fund established under section 18(f) of the Deepwater Port Act of 1974,

(6) amounts required to be transferred by the Oil Pollution Act of 1990 from the Offshore Oil Pollution Compensation Fund established under section 302 of the Outer Continental Shelf Lands Act Amendments of 1978,

(7) amounts required to be transferred by the Oil Pollution Act of 1990 from the Trans-Alaska Pipeline Liability Fund established under section 204 of the Trans-Alaska Pipeline Authorization Act, and

(8) any penalty paid pursuant to section 311 of the Federal Water Pollution Control Act, section 309(c) of such Act (as a result of violations of such section 311), the Deepwater Port Act of 1974, or section 207 of the Trans-Alaska Pipeline Authorization Act.

(1) Expenditure purposes

Amounts in the Oil Spill Liability Trust Fund shall be available, as provided in appropriation Acts or section 6002(b) of the Oil Pollution Act of 1990, only for purposes of making expenditures—

(A) for the payment of removal costs and other costs, expenses, claims, and damages referred to in section 1012 of such Act,

(B) to carry out sections 5 and 7 of the Intervention on the High Seas Act relating to oil pollution or the substantial threat of oil pollution,

(C) for the payment of liabilities incurred by the revolving fund established by section 311(k) of the Federal Water Pollution Control Act,

(D) to carry out subsections (b), (c), (d), (j), and (l) of section 311 of the Federal Water Pollution Control Act with respect to prevention, removal, and enforcement related to oil discharges (as defined in such section),

(E) for the payment of liabilities incurred by the Deepwater Port Liability Fund, and

(F) for the payment of liabilities incurred by the Offshore Oil Pollution Compensation Fund.

(2) Limitations on expenditures

(A) $1,500,000,000 per incident, etc.

The maximum amount which may be paid from the Oil Spill Liability Trust Fund with respect to—

(i) any single incident shall not exceed $1,500,000,000, and

(ii) natural resource damage assessments and claims in connection with any single incident shall not exceed $750,000,000.

(B) $30,000,000 minimum balance

(d) Authority to borrow

(1) In general

(2) Limitation on amount outstanding

(3) Repayment of advances

(A) In general

(B) Final repayment

Interest on advances made pursuant to this subsection shall be—

(i) at a rate determined by the Secretary of the Treasury (as of the close of the calendar month preceding the month in which the advance is made) to be equal to the current average market yield on outstanding marketable obligations of the United States with remaining periods to maturity comparable to the anticipated period during which the advance will be outstanding, and

(ii) compounded annually.

(e) Liability of the United States limited to amount in Trust Fund

(1) General rule

(2) Coordination with other provisions

(3) Order in which unpaid claims are to be paid

(f) References to Oil Pollution Act of 1990

(Added Pub. L. 99–509, title VIII, § 8033(a), Oct. 21, 1986, 100 Stat. 1959, § 9507; renumbered § 9509, Pub. L. 99–509, title VIII, § 8033(c)(2)(B), Oct. 21, 1986, 100 Stat. 1962; amended Pub. L. 100–647, title I, § 1018(u)(20), Nov. 10, 1988, 102 Stat. 3591; Pub. L. 101–239, title VII, §§ 7505(d)(2), 7811(m)(3), Dec. 19, 1989, 103 Stat. 2364, 2412; Pub. L. 101–380, title IX, § 9001, Aug. 18, 1990, 104 Stat. 573; Pub. L. 117–263, div. K, title CXIII, § 11312, Dec. 23, 2022, 136 Stat. 4086.)

§ 9510. Vaccine Injury Compensation Trust Fund

(a) Creation of Trust Fund

(b) Transfers to Trust Fund

(1) In general

(2) Net revenuesFor purposes of paragraph (1), the term “net revenues” means the amount estimated by the Secretary based on the excess of—

(A) the taxes received in the Treasury under section 4131 (relating to tax on certain vaccines), over

(B) the decrease in the tax imposed by chapter 1 resulting from the tax imposed by section 4131.

(3) Limitation on transfers to Vaccine Injury Compensation Trust FundNo amount may be appropriated to the Vaccine Injury Compensation Trust Fund on and after the date of any expenditure from the Trust Fund which is not permitted by this section. The determination of whether an expenditure is so permitted shall be made without regard to—

(A) any provision of law which is not contained or referenced in this title or in a revenue Act, and

(B) whether such provision of law is a subsequently enacted provision or directly or indirectly seeks to waive the application of this paragraph.

(1) In generalAmounts in the Vaccine Injury Compensation Trust Fund shall be available, as provided in appropriation Acts, only for—

(A) the payment of compensation under subtitle 2 of title XXI of the Public Health Service Act (as in effect on October 18, 2000) for vaccine-related injury or death with respect to any vaccine—

(i) which is administered after September 30, 1988, and

(ii) which is a taxable vaccine (as defined in section 4132(a)(1)) at the time compensation is paid under such subtitle 2, or

(B) the payment of all expenses of administration (but not in excess of $9,500,000 for any fiscal year) incurred by the Federal Government in administering such subtitle.

(2) Transfers for certain repayments

(A) In general

(B) Transfers based on estimates

(d) Liability of United States limited to amount in Trust Fund

(1) General rule

(2) Coordination with other provisions

(3) Order in which unpaid claims to be paid

(Added Pub. L. 100–203, title IX, § 9202(a), Dec. 22, 1987, 101 Stat. 1330–330; amended Pub. L. 100–647, title II, § 2006(b), Nov. 10, 1988, 102 Stat. 3613; Pub. L. 101–239, title VII, § 7841(g)(1), Dec. 19, 1989, 103 Stat. 2429; Pub. L. 103–66, title XIII, § 13421(b), Aug. 10, 1993, 107 Stat. 566; Pub. L. 105–277, div. C, title XV, § 1504(a), div. J, title IV, § 4003(d), Oct. 21, 1998, 112 Stat. 2681–741, 2681–909; Pub. L. 106–170, title V, § 523(b)(1), (2), Dec. 17, 1999, 113 Stat. 1927; Pub. L. 106–554, § 1(a)(7) [title III, § 318(f)], Dec. 21, 2000, 114 Stat. 2763, 2763A–646.)

§ 9511. Patient-Centered Outcomes Research Trust Fund

(a) Creation of Trust Fund

(b) Transfers to Fund

(1) AppropriationThere are hereby appropriated to the Trust Fund the following:

(A) For fiscal year 2010, $10,000,000.

(B) For fiscal year 2011, $50,000,000.

(D) For fiscal year 2013—

(i) an amount equivalent to the net revenues received in the Treasury from the fees imposed under subchapter B of chapter 34 (relating to fees on health insurance and self-insured plans) for such fiscal year; and

(ii) $150,000,000.

(E) For each of fiscal years 2014, 2015, 2016, 2017, 2018, and 2019—

(ii) $150,000,000.

(F) For each of fiscal years 2020 through 2029—

(ii) the applicable amount (as defined in paragraph (4)) for the fiscal year.

The amounts appropriated under subparagraphs (A), (B), (C), (D)(ii), (E)(ii), and (F)(ii) shall be transferred from the general fund of the Treasury, from funds not otherwise appropriated.

(2) Trust Fund transfers

(3) Limitation on transfers to PCORTFNo amount may be appropriated or transferred to the PCORTF on and after the date of any expenditure from the PCORTF which is not an expenditure permitted under this section. The determination of whether an expenditure is so permitted shall be made without regard to—

(A) any provision of law which is not contained or referenced in this chapter or in a revenue Act, and

(B) whether such provision of law is a subsequently enacted provision or directly or indirectly seeks to waive the application of this paragraph.

(4) Applicable amount definedIn paragraph (1)(F)(ii), the term “applicable amount” means—

(A) for fiscal year 2020, $275,500,000;

(B) for fiscal year 2021, $285,000,000;

(D) for fiscal year 2023, $311,500,000;

(E) for fiscal year 2024, $320,000,000;

(F) for fiscal year 2025, $338,000,000;

(G) for fiscal year 2026, $355,500,000;

(H) for fiscal year 2027, $363,500,000;

(I) for fiscal year 2028, $381,000,000; and

(J) for fiscal year 2029, $399,000,000.

(d) Expenditures from Fund

(1) Amounts available to the Patient-Centered Outcomes Research Institute

(2) Transfer of funds

(A) In general

(B) Availability

(C) RequirementsOf the amounts transferred under subparagraph (A) with respect to a fiscal year, the Secretary of Health and Human Services shall distribute—

(i) 80 percent to the Office of Communication and Knowledge Transfer of the Agency for Healthcare Research and Quality (or any other relevant office designated by Agency for Healthcare Research and Quality) to carry out the activities described in section 937 of the Public Health Service Act; and

(ii) 20 percent to the Secretary to carry out the activities described in such section 937.

(e) Net revenuesFor purposes of this section, the term “net revenues” means the amount estimated by the Secretary of the Treasury based on the excess of—

(1) the fees received in the Treasury under subchapter B of chapter 34, over

(2) the decrease in the tax imposed by chapter 1 resulting from the fees imposed by such subchapter.

(f) Termination

(Added Pub. L. 111–148, title VI, § 6301(e)(1)(A), Mar. 23, 2010, 124 Stat. 742; amended Pub. L. 116–59, div. B, title IV, § 1403, Sept. 27, 2019, 133 Stat. 1107; Pub. L. 116–69, div. B, title IV, § 1403, Nov. 21, 2019, 133 Stat. 1139; Pub. L. 116–94, div. N, title I, § 104(a), Dec. 20, 2019, 133 Stat. 3097.)