Sec. 1110. HIGHWAY USE TAX EVASION PROJECTS

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## SEC. 1110 HIGHWAY USE TAX EVASION PROJECTS Section 143 of title 23, United States Code, is amended— ####

(1)in subsection (b)— #####

(A)by striking paragraph

(2)and inserting the following: > > #### “(2) Funding > > > ##### “(A) In general > > 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. > > > ##### “(B) Allocation of funds > > 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 fiscal year, $2,000,000 shall be available only to carry out intergovernmental enforcement efforts, including research and training.” > ; and #####

(B)in paragraph

(8)by striking “section 104(b)(3)” and inserting “section 104(b)(2)”; and ####

(2)in subsection (c)(3) by striking “for each of fiscal years 2005 through 2009,” and inserting “for each fiscal year,”.