; except that the term dealer includes a producer. (5) Certain rules to apply Rules similar to the rules of subsections (b) and (c) of section 6412 and sections 6206 and 6675 of such Code shall apply for purposes of this subsection. (d) Effective dates (1) In general Except as provided in paragraphs (2) and (3), the amendments made by this section shall apply to fuel removed after September 30, 2023. (2) Certain conforming amendments (A) The amendments made by subsection (b)(4) shall apply to fuel removed after September 30, 2019. (B) The amendments made by subparagraphs (A), (B), and (C) of subsection (b)(6) shall take effect on October 1, 2019. (C) The amendment made by subsection (b)(6)(D) shall take effect on June 1, 2018. 9. Report to Congress Not later than 180 days after the date of enactment of this Act, after consultation with the appropriate committees of Congress, the Secretary of Transportation shall submit to Congress a report that describes such technical and conforming amendments to titles 23 and 49, United States Code, and to other laws, as are necessary to bring those titles and other laws into conformity with the policy embodied in this Act and the amendments made by this Act. 10. Application contingent on certification of deficit neutrality (a) Purpose The purpose of this section is to ensure that— (1) this Act will apply only if the Director of the Office of Management and Budget certifies that this Act is deficit neutral; (2) discretionary spending limits are reduced to capture the savings realized in devolving transportation functions to the State level pursuant to this Act; and (3) the tax reduction made by this Act is not scored under pay-as-you-go and does not inadvertently trigger a sequestration. (b) Effective date contingency Notwithstanding any other provision of this Act, this Act and the amendments made by this Act shall apply only if— (1) the Director of the Office of Management and Budget (referred to in this section as the Director ) submits the report under subsection (c)