be necessary to carry out the purposes of this subchapter. . (b) Establishment of Build America Trust Fund Subchapter A of chapter 98 of such Code (relating to trust fund code) is amended by adding at the end the following: 9512. Build America Trust Fund (a) Creation of Trust Fund There is established in the Treasury of the United States a trust fund to be known as the Build America Trust Fund (referred to in this section as the Trust Fund ), consisting of such amounts as may be appropriated or credited to the Trust Fund as provided in this section or section 9602(b). (b) Transfers to Trust Fund There is hereby appropriated to the Trust Fund an amount equivalent to the increase in revenues received in the Treasury as the result of the tax imposed under section 4691. (c) Distribution of amounts in Trust Fund Amounts in the Trust Fund equivalent to the taxes received in the Treasury under section 4691 for a calendar year shall be available without further appropriation, as follows: (1) First, the following amounts for each of fiscal years 2019 through 2028, to be allocated as follows: (A) Highways and transit (i) the sum of $50,000,000,000 plus the highway and transit shortfall amount, which shall be transferred to the Highway Trust Fund with 80 percent allocated to the Highway Account (as defined in section 9503(e)(5)(B)) and 20 percent allocated to the Mass Transit Account. (ii) $5,000,000,000 shall be available to the Secretary of Transportation for providing assistance under the National Infrastructure Investment program, as described under the heading Department of Transportation—Office of the Secretary—National Infrastructure Investments in title I of division L of Public Law 114–113 (129 Stat. 2835). (B) Aviation $3,000,000,000 shall be available to be transferred to the Airport and Airway Trust Fund, of which— (i) $1,620,000,000 shall be available to the Secretary of Transportation for making grants for airport planning and airport development under section 47104 of title 49, United States Code, and (ii)