H.R. 1270

To amend the Internal Revenue Code of 1986 to extend the Leaking Underground Storage Tank Trust Fund financing rate.

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        [Congressional Bills 109th Congress]
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[H.R. 1270 Enrolled Bill (ENR)]

H.R.1270

One Hundred Ninth Congress

of the

United States of America

AT THE FIRST SESSION

Begun and held at the City of Washington on Tuesday,
the fourth day of January, two thousand and five

An Act

To amend the Internal Revenue Code of 1986 to extend the Leaking
Underground Storage Tank Trust Fund financing rate.

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,

SECTION 1. EXTENSION OF LEAKING UNDERGROUND STORAGE TANK TRUST FUND
FINANCING RATE.

(a) In General.--Paragraph (3) of section 4081(d) of the Internal
Revenue Code of 1986 (relating to Leaking Underground Storage Tank
Trust Fund financing rate) is amended by striking ``April 1, 2005'' and
inserting ``October 1, 2005''.
(b) Effective Date.--The amendment made by this section shall take
effect on the date of the enactment of this Act.

Speaker of the House of Representatives.

Vice President of the United States and
President of the Senate.