; and (B) by adding at the end the following: (4) Temporary Transportation Bond Repayment Account The term Temporary Transportation Bond Repayment Account means the Temporary Transportation Bond Repayment Account of the Highway Trust Fund established under section 9503(g) of the Internal Revenue Code of 1986. . (e) Temporary transportation bond repayment account Section 9503 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (g) Establishment of temporary transportation bond repayment account (1) Creation of account There is established in the Highway Trust Fund a separate account to be known as the Temporary Transportation Bond Repayment Account consisting of such amounts as may be transferred or credited to the Temporary Transportation Bond Repayment Account as provided in this section. (2) Transfers to temporary transportation bond repayment account The Secretary of the Treasury shall transfer to the Temporary Transportation Bond Repayment Account the portion of the amounts appropriated to the Highway Trust Fund under subsection (b) which are attributable to the increase in taxes under— (A) section 4041 by reason of section 4041(a)(4), and (B) section 4081 by reason of section 4081(a)(2)(E). (3) Expenditures from account Amounts in the Temporary Transportation Bond Repayment Account shall be available for redeeming bonds and paying interest payments issued under section 3 of the Investing in America: A Penny for Progress Act . (4) Termination When all bonds issued under section 3 of the Investing in America: A Penny for Progress Act have been redeemed— (A) the Temporary Transportation Bond Repayment Account shall close, and (B) all amounts in the account (and all future revenue that, absent this paragraph, would have been transferred to the account pursuant to paragraph (2)) shall be transferred to the Highway Trust Fund with 80 percent allocated to the Highway Account (as defined in section 9503(e)(5)(B) of the Internal Revenue Code of 1986) and 20 percent