National Rail Infrastructure Program Act - Directs the Secretary of Transportation to establish a National Rail Infrastructure Program to provide grants for projects addressing railroad infrastructure and systems deficiencies.
Makes eligible for such grants projects to: (1) maintain and increase track and intermodal yard capacity; (2) acquire rights-of-way for future expansion; (3) separate railroad and road crossings and make other railroad and road interface improvements; (4) separate rail-to-rail crossings; (5) integrate railroad systems; and (6) construct, repair, and rehabilitate track and related supporting structures. Prohibits the use of grant funds for operating expenses, acquisition of rolling stock, payment of debt, or construction or repair of maintenance facilities, passenger facilities at stations, or other ancillary railroad business structures.
Requires at least 20 percent of project costs to be provided by State, local, and other non-Federal public sources.
Amends the Internal Revenue Code to impose an excise tax of: (1) five percent on the sale of any specified railroad equipment by the manufacturer, producer, or importer; (2) five percent of the amount paid for taxable rail transportation of any person by commuter rail, and of ten percent in any other case; and (3) one percent of the amount paid inside or outside the United States for the taxable rail transportation of property.
Establishes in the Treasury a National Rail Infrastructure Program Trust Fund, consisting of amounts equivalent to: (1) specified excise taxes received with respect to fuel used in a train, and the excise tax under this Act on railroad locomotives and rolling stock; (2) ten percent of all customs duties received after September 30, 2003; and (3) ten percent of all royalties attributable to the removal of oil or gas from Federal lands. Makes amounts in the Trust Fund available only for grants under this Act.
[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1617 Introduced in House (IH)]
108th CONGRESS
1st Session
H. R. 1617
To establish and provide for funding for a National Rail Infrastructure
Program.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
April 3, 2003
Mr. Lipinski (for himself, Mr. Nadler, Mr. Blumenauer, Mr. Filner, Ms.
Norton, Ms. Corrine Brown of Florida, Ms. Millender-McDonald, Mr.
Costello, Mr. DeFazio, Mr. Gutierrez, Mr. Davis of Illinois, Ms.
Schakowsky, Mr. Manzullo, Mr. Emanuel, Mr. Farr, Mr. Kucinich, Ms.
Carson of Indiana, Mr. Rush, Mr. Jackson of Illinois, Mr. Holden, Mr.
Sanders, Mr. Frank of Massachusetts, Ms. Berkley, Mr. Evans, Mr. Baird,
and Mr. Cummings) introduced the following bill; which was referred to
the Committee on Transportation and Infrastructure, and in addition to
the Committee on Ways and Means, for a period to be subsequently
determined by the Speaker, in each case for consideration of such
provisions as fall within the jurisdiction of the committee concerned
_______________________________________________________________________
A BILL
To establish and provide for funding for a National Rail Infrastructure
Program.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``National Rail Infrastructure Program
Act''.
TITLE I--NATIONAL RAIL INFRASTRUCTURE PROGRAM
SEC. 101. ESTABLISHMENT.
The Secretary of Transportation shall establish a National Rail
Infrastructure Program to provide grants for projects that address
railroad infrastructure and systems deficiencies in order to provide
substantial public benefits such as mitigating highway traffic
congestion, reducing transportation emissions, reducing energy used in
transportation, or improving the overall efficiency of railroad
operations.
SEC. 102. ELIGIBLE PROJECTS.
(a) In General.--Projects eligible for funding under this title
shall include projects to maintain and increase track and intermodal
yard capacity, to acquire rights-of-way for future expansion, to
separate railroad and road crossings and make other railroad and road
interface improvements, to separate rail-to-rail crossings, to
integrate railroad systems, and to construct, repair, and rehabilitate
track and related supporting structures.
(b) Noneligible Purposes.--Funding shall not be provided under this
title for operating expenses, acquisition of rolling stock, payment of
debt, or construction or repair of maintenance facilities, passenger
facilities at stations, or other ancillary railroad business
structures.
SEC. 103. INCLUSION IN STATE PLANS.
A project shall not be funded under this title unless it is
included in--
(1) a long-range transportation plan prepared under section
134(g) of title 23, United States Code;
(2) a State plan developed under section 135 of title 23,
United States Code; or
(3) a transportation improvement program under section 5304
of title 49, United States Code.
SEC. 104. COST SHARING.
At least 20 percent of the costs of a project for which funding is
provided under this title shall be provided by State, local, and other
non-Federal public sources.
SEC. 105. ALLOCATION OF FUNDS.
(a) Formula Amounts.--
(1) Percentage.--The Secretary of Transportation shall
provide 80 percent of the amount available for grants under
this title for each fiscal year to States according to the
formula described in paragraph (2), in grants for eligible
projects in the States.
(2) Formula.--Amounts described in paragraph (1) shall be
distributed among the States according to a formula designed by
the Secretary of Transportation to weigh equally for each
State--
(A) the number of rail miles in the State;
(B) the number of rail cars loaded in the State;
(C) the number of rail cars unloaded in the State;
and
(D) the number of railroad and public road grade
crossings in the State.
(b) Secretary's Discretionary Amounts.--The Secretary of
Transportation shall use 20 percent of the amount available for grants
under this title for each fiscal year to directly make grants for
eligible projects of national significance, with emphasis on projects
with the greatest public benefit.
SEC. 106. LABOR STANDARDS.
The Secretary of Transportation shall ensure that laborers and
mechanics employed by contractors and subcontractors in construction
work on projects funded under this title will be paid wages not less
than those prevailing on similar construction in the locality, as
determined by the Secretary of Labor under the Act of March 3, 1931
(known as the Davis-Bacon Act) (40 U.S.C. 276a-276a-5).
SEC. 107. DISADVANTAGED BUSINESS ENTERPRISES.
(a) General Rule.--Except to the extent that the Secretary of
Transportation determines otherwise, not less than 10 percent of the
amounts made available under this Act shall be expended with small
business concerns owned and controlled by socially and economically
disadvantaged individuals.
(b) Definitions.--The terms used in this section have the meaning
given those terms in section 1101(b)(2) of the Transportation Equity
Act For the 21st Century (23 U.S.C. 101 note).
SEC. 108. DEFINITIONS.
For purposes of this title--
(1) the term ``rail miles'' means route miles, not track
miles; and
(2) the term ``railroad'' means freight, intercity
passenger, and commuter rail transportation operated as part of
the general system of rail transportation.
TITLE II--FUNDING
SEC. 201. EXCISE TAX ON SALE OF CERTAIN TRAIN EQUIPMENT.
(a) In General.--Chapter 32 of the Internal Revenue Code of 1986
(relating to manufacturers excise taxes) is amended by inserting after
subchapter D the following new subchapter:
``Subchapter E--Railroad Locomotives and Rolling Stock
``Sec. 4191. Imposition of tax.
``SEC. 4191. IMPOSITION OF TAX.
``(a) In General.--There is hereby imposed on the sale of any
specified railroad equipment by the manufacturer, producer, or importer
a tax equal to 5 percent of the price for which so sold.
``(b) Specified Railroad Equipment.--For purposes of this section,
the term `specified railroad equipment' means--
``(1) any railroad locomotive, and
``(2) any other railroad rolling stock.
``(c) Separate Purchase of Parts and Accessories.--Under
regulations prescribed by the Secretary--
``(1) In general.--If--
``(A) the owner, lessee, or operator of any
specified railroad equipment installs (or causes to be
installed) any part or accessory on such equipment, and
``(B) such installation is not later than the date
6 months after the date such equipment was first placed
in service,
then there is hereby imposed on such installation a tax equal
to 5 percent of the price of such part or accessory and its
installation.
``(2) Exception.--Paragraph (1) shall not apply if the part
or accessory installed is a replacement part or accessory.
``(3) Installers secondarily liable for tax.--The owners of
the trade or business installing the parts or accessories shall
be secondarily liable for the tax imposed by paragraph (1).''
(b) Clerical Amendment.--The table of subchapters for chapter 32 of
such Code is amended by inserting after the item relating to subchapter
D the following new item:
``Subchapter E. Railroad locomotives and
rolling stock.''
(c) Effective Date.--The amendments made by this section shall take
effect on October 1, 2003.
SEC. 202. TAX ON RAIL TRANSPORTATION OF PERSONS OR PROPERTY.
(a) In General.--Chapter 33 of the Internal Revenue Code of 1986 is
amended by inserting before subchapter B the following new subchapter:
``Subchapter A--Transportation by Rail
``Sec. 4241. Transportation of persons.
``Sec. 4242. Transportation of property.
``Sec. 4243. Definitions and special
rules.
``SEC. 4241. TRANSPORTATION OF PERSONS.
``(a) In General.--There is hereby imposed on the amount paid for
taxable rail transportation of any person a tax equal to--
``(1) 5 percent of the amount so paid in the case of
taxable rail transportation by commuter rail, and
``(2) 10 percent of the amount so paid in any other case.
(b) By Whom Paid.--The tax imposed by this section shall be paid by
the person making the payment subject to the tax.
``SEC. 4242. TRANSPORTATION OF PROPERTY.
``(a) In General.--there is hereby imposed upon the amount paid
within or without the United States for the taxable rail transportation
of property a tax equal to 1 percent of the amount so paid for such
transportation. The tax imposed by this subsection shall apply only to
amounts paid to a person engaged in the business of transporting
property by rail for hire.
``(b) By Whom Paid.--
``(1) In general.--Except as provided by paragraph (2), the
tax imposed by subsection (a) shall be paid by the person
making the payment subject to tax.
``(2) Payments made outside the united states.--If a
payment subject to tax under subsection (a) is made outside the
United States and the person making such payment does not pay
such tax, such tax--
``(A) shall be paid by the person to whom the
property is delivered in the United States by the
person furnishing the last segment of the taxable
transportation in respect of which such tax is imposed,
and
``(B) shall be collected by the person furnishing
the last segment of such taxable transportation.
``SEC. 4243. DEFINITIONS AND SPECIAL RULES.
``(a) Taxable Rail Transportation.--For purposes of this
subchapter, the term `taxable rail transportation' means transportation
by rail within the United States, other than by mass transit.
``(b) Transportation.--For purposes of this subchapter, the term
`transportation' includes layover or waiting time and movement of the
train in deadhead service.
``(c) Special Rules.--
``(1) Payments made outside the United States for prepaid
orders.--If the payment upon which tax is imposed by section
4241 is made outside the United States for a prepaid order,
exchange order, or similar order, the person furnishing the
initial transportation pursuant to such order shall collect the
amount of the tax.
``(2) Tax deducted upon refunds.--Every person who refunds
any amount with respect to a ticket or order which was
purchased without payment of the tax imposed by section 4241
shall deduct from the amount refundable, to the extent
available, any tax due under such section as a result of the
use of a portion of the transportation purchased in connection
with such ticket or order, and shall report to the Secretary
the amount of any such tax remaining uncollected.
``(3) Payment of tax.--Where any tax imposed by section
4241 is not paid at the time payment for transportation is
made, then, under regulations prescribed by the Secretary, to
the extent that such tax is not collected under any other
provision of this subchapter, such tax shall be paid by the
carrier providing the initial segment of such transportation in
the United States.''
(b) Clerical Amendment.--The table of subchapters for chapter 33 of
such Code is amended by inserting before the item relating to
subchapter B the following new item:
``Subchapter A. Transportation by rail.''
(c) Effective Date.--The amendments made by this section shall take
effect on October 1, 2003.
SEC. 203. NATIONAL RAIL INFRASTRUCTURE PROGRAM TRUST FUND.
(a) In General.--Subchapter A of chapter 98 of the Internal Revenue
Code of 1986 (relating to trust fund code) is amended by adding at the
end the following new section:
``SEC. 9511. NATIONAL RAIL INFRASTRUCTURE PROGRAM TRUST FUND.
``(a) Creation of Trust Fund.--There is established in the Treasury
of the United States a trust fund to be known as the `National Rail
Infrastructure Program Trust Fund', consisting of such amounts as may
be appropriated or credited to such Trust Fund as provided in this
section or section 9602(b).
``(b) Transfers to Trust Fund.--There are hereby appropriated to
the National Rail Infrastructure Program Trust Fund amounts equivalent
to--
``(1) the taxes received in the Treasury under section 4191
(relating to taxes on railroad locomotives and rolling stock),
``(2) 10 percent of all customs duties received in the
Treasury after September 30, 2003,
``(3) the taxes received in the Treasury under section 4041
or 4081 to the extent attributable to fuel used in a train, and
``(4) 10 percent of all royalties received by the United
States attributable to the removal of oil or gas from Federal
lands.
``(c) Expenditures.--Amounts in the National Rail Infrastructure
Program Trust Fund shall be available, as provided in appropriation
Acts, only for purposes of making expenditures to carry out title I of
the National Rail Infrastructure Program Act.''
(b) Clerical Amendment.--The table of sections for such subchapter
is amended by adding at the end the following new item:
``Sec. 9511. National Rail Infrastructure
Program Trust Fund.''
<all>
Introduced in House
Introduced in House
Referred to the Committee on Transportation and Infrastructure, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Transportation and Infrastructure, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Transportation and Infrastructure, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Subcommittee on Railroads.
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