; and (B) construction, reconstruction, rehabilitation, acquisition of real property (including land related to a project and improvements to land), environmental mitigation, construction contingencies, acquisition of equipment, and operational improvements. (3) Program The term program means the National Freight Mobility Infrastructure Improvement Program established under subsection (a). (4) State The term State has the meaning given such term in section 101(a) of title 23, United States Code. 3. Freight mobility infrastructure tax (a) Imposition of tax Chapter 33 of the Internal Revenue Code of 1986 is amended by adding after subchapter C the following new subchapter: D Transportation By Freight And Highway Sec. 4286. Imposition of tax. 4286. Imposition of tax (a) In general There is hereby imposed upon taxable ground transportation of property within the United States a tax equal to 1 percent of the amount paid for such transportation. (b) By whom paid (1) In general Except as provided by paragraph (2), the tax imposed by subsection (a) shall be paid— (A) by the person making the payment subject to tax, or (B) in the case of transportation by a related person, by the person for whom such transportation is made. (2) Payments made outside the United States If a payment subject to tax under subsection (a) is made outside the United States and the person making such payment does not pay such tax, such tax— (A) shall be paid by the person to whom the property is delivered in the United States after the final segment of transportation in the United States, and (B) shall be collected by the person furnishing the last segment of such transportation. (3) Determinations of amounts paid in certain cases For purposes of this section, rules similar to the rules of section 4271(c) shall apply. (c) Transportation by related persons In the case of transportation of property by the taxpayer or a person related to the taxpayer, the fair market value of such transportation shall be the amount which would be paid for