(iii) of section 4081(a)(2)(A), and section 4081(a)(2)(D), but only to the extent of amounts equivalent to the portion of such taxes as are appropriated to the Fixed Guideway Capital Investment Trust Fund under section 9513(b). . (b) Mass transit portion adjusted Section 9503(e)(2)(A) of such Code is amended by striking 2.86 cents and inserting 6.25 cents . (c) Transfer of unobligated national infrastructure investment and fixed guideway capital investment amounts Section 9503(f) of the Internal Revenue Code of 1986 is amended by redesignating paragraph (10) as paragraph (11) and by inserting after paragraph (9) the following new paragraph: (10) Further transfers to trust fund (A) In general There is hereby appropriated to the Highway Trust Fund amounts to be transferred to the Trust Fund pursuant to sections 2(o) and 3(c)(2) of the Build America Act of 2018. (B) Transfer of portion to Mass Transit Account From such amounts, the Secretary shall transfer to the Mass Transit Account so much as bears the same ratio to such amount as the mass transit portion (as defined in subsection (e)(2)) bears to all taxes imposed with respect to fuel by sections 4041 and 4081 and otherwise deposited into the Highway Trust Fund. .