26 U.S.C. § 9508

(a) Creation of Trust Fund There is established in the Treasury of the United States a trust fund to be known as the “Leaking Underground Storage Tank Trust Fund”, consisting of such amounts as may be appropriated or credited to such Trust Fund as provided in this section or section 9602(b). (b) Transfers to Trust Fund There are hereby appropriated to the Leaking Underground Storage Tank Trust Fund amounts equivalent to— (1) taxes received in the Treasury under section 4041(d) (relating to additional taxes on motor fuels), (2) taxes received in the Treasury under section 4081 (relating to tax on gasoline, diesel fuel, and kerosene) to the extent attributable to the Leaking Underground Storage Tank Trust Fund financing rate under such section, (3) taxes received in the Treasury under section 4042 (relating to tax on fuel used in commercial transportation on inland waterways) to the extent attributable to the Leaking Underground Storage Tank Trust Fund financing rate under such section, and (4) amounts received in the Treasury and collected under section 9003(h)(6) of the Solid Waste Disposal Act. For purposes of this subsection, there shall not be taken into account the taxes imposed by sections 4041 and 4081 on diesel fuel sold for use or used as fuel in a diesel-powered boat. (c) Expenditures (1) In general Except as provided in paragraphs (2), (3), and (4), amounts in the Leaking Underground Storage Tank Trust Fund shall be available, as provided in appropriation Acts, only for purposes of making expenditures to carry out sections 9003(h), 9003(i), 9003(j), 9004(f), 9005(c), 9010, 9011, 9012, and 9013 of the Solid Waste Disposal Act as in effect on the date of the enactment of Public Law 109–168 . (2) Transfer to Highway Trust Fund Out of amounts in the Leaking Underground Storage Tank Trust Fund there is hereby appropriated $2,400,000,000 to be transferred under section 9503(f)(3) to the Highway Account (as defined in section 9503(e)(5)(B)) in the Highway Trust Fund. (3) Additional transfer to Highway Trust Fund Out of amounts in the Leaking Underground Storage Tank Trust Fund there is hereby appropriated $1,000,000,000 to be transferred under section 9503(f)(6) to the Highway Account (as defined in section 9503(e)(5)(B)) in the Highway Trust Fund. (4) Additional transfer to Highway Trust Fund Out of amounts in the Leaking Underground Storage Tank Trust Fund there is hereby appropriated— (A) on the date of the enactment of the FAST Act, $100,000,000, (B) on October 1, 2016 , $100,000,000, and (C) on October 1, 2017 , $100,000,000, to be transferred under section 9503(f)(9) to the Highway Account (as defined in section 9503(e)(5)(B)) in the Highway Trust Fund. (d) Liability of the United States limited to amount in Trust Fund (1) General rule Any claim filed against the Leaking Underground Storage Tank Trust Fund may be paid only out of such Trust Fund. (2) Coordination with other provisions Nothing in the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 or the Superfund Amendments and Reauthorization Act of 1986 (or in any amendment made by either of such Acts) shall authorize the payment by the United States Government of any amount with respect to any such claim out of any source other than the Leaking Underground Storage Tank Trust Fund. (3) Order in which unpaid claims are to be paid If at any time the Leaking Underground Storage Tank Trust Fund has insufficient funds to pay all of the claims out of such Trust Fund at such time, such claims shall, to the extent permitted under paragraph (1), be paid in full in the order in which they were finally determined. (e) Limitation on transfers to Leaking Underground Storage Tank Trust Fund (1) In general Except as provided in paragraph (2), no amount may be appropriated to the Leaking Underground Storage Tank Trust Fund on and after the date of any expenditure from the Leaking Underground Storage Tank Trust Fund which is not permitted by this section. The determination of whether an expenditure is so permitted shall be made without regard to— (A) any provision of law which is not contained or referenced in this title or in a revenue Act, and (B) whether such provision of law is a subsequently enacted provision or directly or indirectly seeks to waive the application of this paragraph. (2) Exception for prior obligations Paragraph (1) shall not apply to any expenditure to liquidate any contract entered into (or for any amount otherwise obligated) before October 1, 2026 , in accordance with the provisions of this section.