PUBLIC LAW 100-647—NOV. 10, 1988 102 STAT. 3595

(2) Paragraph (3) of section 4041(c) of the 1986 Code is
amended by striking out "the rate at which" and inserting in ,
lieu thereof "the Highway Trust Fund financing rate at which".

(3XA) Subparagraph (A) of section 4041(bXD of the 1986 Code..
is amended by striking out "subsection (a)" ..and inserting in lieu
thereof "subsection (a) or (dXD".

(B) Subparagraph (B) of section 4041(bXD of the 1986 Code is
amended by inserting before the period "and by the correspond-
ing provision of subsection (dXD".

(O Subsection (b) of section 4041 of the 1986 Code is amended
by striking out paragraph (3).

(D) Subparagraph (A) of section 4041(bX2) of the 1986 Code is
amended to read as follows:

"(A) IN GENERAL.—In the case of any qualified methanol
or ethanpl fuel—

"(i) subsection (aX2) shall be applied by substituting
'3 cents' for '9 cents', and

"(ii) subsection (dXD shall be applied by substituting
'0.05 cent' for '0.1 cent' with respect to the sales and
uses to which clause (i) applies."

(E) Subsection (f) of section 6421 of the 1986 Code is amended
by striking out all that follows paragraph (1) and inserting in
lieu thereof the following new paragraphs:

"(2) GASOLINE USED IN AVIATION.—This section shall not apply
in respect of gasoline which is used as a fuel in an aircraft—
"(A) in noncommercial aviation (as defined in section
4041(cX4)), or

"(B) in aviation which is not noncommercial aviation (as
so defined) with respect to the tax imposed by section 4081
at the Leaking Underground Storage Tank Trust Fund
financing rate.

"(3) LEAKING UNDERGROUND STORAGE TANK TRUST FUND TAX
ON GASOLINE USED IN TRAINS.—This section shall not apply with
respect to the tax imposed by section 4081 at the Leaking
Underground Storage Tank Trust Fund financing rate on gaso-
line used as a fuel in a train."

(F) The second sentence of section 6421(a) of the 1986 Code is
amended by striking out "paragraph (3) of subsection (e)" and
inserting in lieu thereof "paragraph (2) of subsection (f)".

(4XA) Paragraph (1) of section 1703(f) of the Reform Act
(relating to floor stock taxes) is amended by striking out "9 26 use 4081
cents" and inserting in lieu thereof "9.1 cents". note

(B) Paragraph (4) of section 1703(0 of the Reform Act is
amended to read as follows:

"(4) TRANSFER OF FLOOR STOCK TAX REVENUES TO TRUST
FUNDS.—For purposes of determining the amount transferred to
any trust fund, the tax imposed by this section shall be treated
as imposed by section 4081 of the Internal Revenue Code of
1986—

"(A) at the Highway Trust Fund financing rate under
such section to the extent of 9 cents per gallon, and

"(B) at the Leaking Underground Storage Tank Trust
Fund financing rate under such section to the extent of 0.1
cent per gallon."

(5XA) Paragraph (1) of section 4081(c) of the 1986 Code, as
amended by section 1703 of the Reform Act, is amended by