; and (5) by inserting after subsection (d) the following: (e) Certification The Secretary shall approve a freight plan if such plan meets the requirements of this section and is consistent with the National freight strategic plan described in section 70102. The Secretary, in consultation with the Administrator of the Environmental Protection Agency shall certify any environmental goal or strategy provisions of the plan. . 4. Freight Trust Fund (a) In general Subchapter A of chapter 98 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 9512. Freight 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 Freight Trust 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, as provided by appropriation Acts, for making expenditures to meet obligations authorized to be paid out of the Fund under section 2 of the National Multimodal and Sustainable Freight Infrastructure Act . . (b) Clerical amendment The table of sections for subchapter A of chapter 98 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: Sec. 9512. Freight Trust Fund. . 5. Freight mobility infrastructure tax (a) Imposition of tax Chapter 33 of the Internal Revenue Code of 1986 is amended by inserting after subchapter C the following new subchapter: D Ground Transportation Freight Tax 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 The tax imposed