; and (ii) in the analysis, by striking the item relating to section 103 and inserting the following: 103. Federal-aid system. . (3) Federalization and defederalization of projects Notwithstanding any other provision of law, beginning on October 1, 2018— (A) a highway construction or improvement project shall not be considered to be a Federal highway construction or improvement project unless and until a State expends Federal funds for the construction portion of the project; (B) a highway construction or improvement project shall not be considered to be a Federal highway construction or improvement project solely by reason of the expenditure of Federal funds by a State before the construction phase of the project to pay expenses relating to the project, including for any environmental document or design work required for the project; and (C) (i) a State may, after having used Federal funds to pay all or a portion of the costs of a highway construction or improvement project, reimburse the Federal Government in an amount equal to the amount of Federal funds so expended; and (ii) after completion of a reimbursement described in clause (i), a highway construction or improvement project described in that clause shall no longer be considered to be a Federal highway construction or improvement project. (4) Reporting requirements No reporting requirement, other than a reporting requirement in effect as of the date of enactment of this Act, shall apply on or after October 1, 2018, to the use of Federal funds for highway projects by a public-private partnership. (b) Expenditures from Highway Trust Fund (1) Expenditures for core programs Section 9503(c) of the Internal Revenue Code of 1986 is amended— (A) in paragraph (1)— (i) by striking October 1, 2020 and inserting October 1, 2025 ; and (ii) by striking FAST Act and inserting Transportation Empowerment Act ; (B) in paragraph (2), by striking July 1, 2023 and inserting July 1, 2025 ; (C) in paragraph (3)(A)(i), by striking October 1, 2022 and inserting October 1, 2018