qualified highway or surface freight transfer facilities

(1) In general For purposes of subsection (a)(15), the term “qualified highway or surface freight transfer facilities” means— (A) any surface transportation project which receives Federal assistance under title 23, United States Code (as in effect on the date of the enactment of this subsection), (B) any project for an international bridge or tunnel for which an international entity authorized under Federal or State law is responsible and which receives Federal assistance under title 23, United States Code (as so in effect), or (C) any facility for the transfer of freight from truck to rail or rail to truck (including any temporary storage facilities directly related to such transfers) which receives Federal assistance under either title 23 or title 49, United States Code (as so in effect).

Source

26 USC § 142(m)(1)

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Scoping language

None identified, default scope is assumed to be the parent (subpart A) of this section.

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