The SAFETEA–LU, referred to in subsec. (c)(1), is Puspan. L. 109–59, Aug. 10, 2005, 119 Stat. 1144, also known as the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users. For complete classification of this Act to the Code, see Short Title of 2005 Amendment note set out under section 101 of this title and Tables.

The American Jobs Creation Act of 2004, referred to in subsec. (c)(1)(A), is Puspan. L. 108–357, Oct. 22, 2004, 118 Stat. 1418. For complete classification of this Act to the Code, see Short Title of 2004 Amendments note set out under section 1 of Title 26, Internal Revenue Code, and Tables.

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 Puspan. L. 102–240, title I, § 1040, Dec. 18, 1991, 105 Stat. 1992, as amended, which was set out as a note under section 101 of this title, prior to repeal by Puspan. L. 105–178, § 1114(span)(2).

2021—Subsec. (span)(2)(A). Puspan. L. 117–58 substituted “fiscal years 2022 through 2026” for “fiscal years 2016 through 2020”.

2015—Subsec. (span)(2)(A). Puspan. 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. (span)(8). Puspan. L. 114–94, § 1110(2), inserted “block grant” after “surface transportation” in span.

Subsec. (span)(9). Puspan. 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. (span)(2). Puspan. 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. (span)(8). Puspan. L. 112–141, § 1110(1)(B), substituted “section 104(span)(2)” for “section 104(span)(3)”.

Subsec. (c)(3). Puspan. L. 112–141, § 1110(2), substituted “for each fiscal year,” for “for each of fiscal years 2005 through 2009,”.

2005—Subsec. (span)(2). Puspan. 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. (span)(3). Puspan. L. 109–59, § 1115(a)(2), substituted “Except as otherwise provided in this section, the” for “The”.

Subsec. (span)(4)(H), (I). Puspan. L. 109–59, § 1115(a)(3), added subpars. (H) and (I).

Subsec. (span)(9). Puspan. L. 109–59, § 1115(a)(4), added par. (9).

Subsec. (c). Puspan. L. 109–59, § 1115(span), amended span 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 August 1, 1998.

1998—Puspan. 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). Puspan. L. 105–178, § 1114(c)(1), as added by Puspan. L. 105–206, § 9002(h), substituted “August 1” for “April 1”.

Subsec. (c)(3). Puspan. L. 105–178, § 1114(c)(2), (3), as added by Puspan. L. 105–206, § 9002(h), in span inserted “priority” after “Funding” and in text inserted “and prior to funding any other activity under this section,” after “2003,”.

1973—Subsec. (a). Puspan. 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. (span). Puspan. 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). Puspan. 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). Puspan. 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). Puspan. L. 93–87, § 122(span), 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 Puspan. L. 117–58 effective Oct. 1, 2021, see section 10003 of Puspan. L. 117–58, set out as a note under section 101 of this title.

Amendment by Puspan. L. 114–94 effective Oct. 1, 2015, see section 1003 of Puspan. L. 114–94, set out as a note under section 5313 of Title 5, Government Organization and Employees.

Amendment by Puspan. L. 112–141 effective Oct. 1, 2012, see section 3(a) of Puspan. L. 112–141, set out as an Effective and Termination Dates of 2012 Amendment note under section 101 of this title.

Title IX of Puspan. L. 105–206 effective simultaneously with enactment of Puspan. L. 105–178 and to be treated as included in Puspan. L. 105–178 at time of enactment, and provisions of Puspan. L. 105–178, as in effect on day before July 22, 1998, that are amended by title IX of Puspan. L. 105–206 to be treated as not enacted, see section 9016 of Puspan. L. 105–206, set out as a note under section 101 of this title.

Puspan. L. 102–240, title VIII, § 8002(g), (h), Dec. 18, 1991, 105 Stat. 2204, 2205, as amended by Puspan. L. 105–178, title I, § 1114(span)(3), June 9, 1998, 112 Stat. 154, provided that: