; establishment of agricultural export promotion trust fund (a) Increase in ticket tax Subsection (c) of section 4261 of the Internal Revenue Code of 1986 (relating to use of international travel facilities) is amended by adding at the end the following new paragraph: (4) Special rule for cuba In any case in which the tax imposed by paragraph (1) applies to transportation beginning or ending in Cuba before January 1, 2019, such tax shall be increased by $1.00. . (b) Agricultural export promotion trust fund (1) In general Subchapter A of chapter 98 of the Internal Revenue Code of 1986 (relating to establishment of trust funds) is amended by adding at the end the following new section: 9512. Agricultural export promotion 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 Agricultural Export Promotion Trust 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 trust fund There are hereby appropriated to the Agricultural Export Promotion Trust Fund amounts equivalent to the taxes received in the Treasury by reason of section 4261(c)(4). (c) Expenditures Amounts in the Agricultural Export Promotion Trust Fund shall be available, as provided by appropriation Acts, for making expenditures to the Office of the Secretary of Agriculture for the purposes set out in section 4 of the Promoting American Agricultural and Medical Exports to Cuba Act of 2017. . (2) Conforming amendment Subparagraph (c) of section 9502(b)(1) of such Code is amended by inserting (other than by reason of subsection (c)(4) thereof) after sections 4261 . (3) Clerical amendment The table of sections for subchapter A of chapter 98 of such Code is amended by adding at the end the following new item: Sec. 9512. Agricultural Export Promotion Trust Fund. . (c) Effective date The amendment made by subsection (a) shall apply to transportation beginning after the 90-day period beginning on the