Preamble
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.
Approved March 31, 2005.
LEGISLATIVE HISTORY--H.R. 1270: ---------------------------------------------------------------------------
CONGRESSIONAL RECORD, Vol. 151 (2005): Mar. 16, considered and passed House. Mar. 17, considered and passed Senate.
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