Surface Transportation Extension Act of 2004

Summary

Surface Transportation Extension Act of 2004 - Amends the Internal Revenue Code to authorize through March 31, 2004, expenditures for obligations under the Transportation Equity Act for the 21st Century (TEA-21) from: (1) the Highway Trust Fund; (2) the Mass Transit Account of such Fund; and (3) the Sport Fish Restoration Account and the Boat Safety Account of the Aquatic Resources Trust Fund. Amends the Internal Revenue Code to establish: (1) a credit against the gasoline and diesel fuel excise tax for an amount equal to the sum of an alcohol fuel mixture credit plus a biodiesel mixture credit; and (2) a general business income tax credit for biodiesel used as fuel equal to the sum of a biodiesel mixture credit and a biodiesel credit.

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Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 24 February 2004

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• Introduced in Senate (PDF)

  Introduced in Senate · EN · 24 February 2004

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• Introduced in Senate

  summary · EN · 24 February 2004

  Open at official source

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