it appears and inserting 4271, or 4286 . (c) Regulations Not later than 180 days after the date of the enactment of this Act, the Secretary of the Treasury shall issue regulations to carry out the amendments made by this section. (d) Effective date The amendments made by this section shall apply to transportation beginning on or after the last day of the 180-day period beginning on the date of the issuance of regulations under subsection (c). 4. National Freight Mobility Infrastructure Fund Subchapter A of chapter 98 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 9512. National Freight Mobility Infrastructure Fund (a) Creation of Trust Fund There is established in the Treasury of the United States a trust fund to be known as the National Freight Mobility Infrastructure Fund (hereinafter in this section referred to as the Fund ) consisting of such amounts as may be appropriated or credited to such Fund as provided in this section or section 9602(b). (b) Transfers to the fund There are hereby appropriated to the Fund amounts equivalent to taxes received in the Treasury under section 4286. (c) Expenditures from fund Amounts in the Fund shall be made available to the Secretary of Transportation for each of the fiscal years 2017 to 2042, without further appropriation, for making expenditures to meet the obligations of the United States to carry out section 2 of the Freight Infrastructure Reinvestment Act of 2017, not more than 4 percent of which for any fiscal year may be used for administrative expenses. .