Sec. 302. Termination of Mass Transit Account
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Section 9503(e) of the Internal Revenue Code of 1986 is amended— in the first sentence of paragraph (2), by inserting , and before October 1, 2021 after March 31, 1983 , and by adding at the end the following: On the date on which Director of the Office of Management and Budget submits the certification under section 105(c) of the Transportation Empowerment Act , the Secretary shall transfer all amounts in the Mass Transit Account to the Highway Account. .