9513. Fixed Guideway Capital Investment 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 Fixed Guideway Capital Investment Trust Fund , consisting of such amounts as may be appropriated or credited to the Fixed Guideway Capital Investment Trust Fund as provided in this section or section 9602(b). (b) Transfer to Fixed Guideway Capital Investment Trust Fund of amounts equivalent to certain taxes There are hereby appropriated to the Fixed Guideway Capital Investment Trust Fund amounts equivalent to 25 percent of the portion of the taxes received in the Treasury under the rates described in clauses (i) and (iii) of section 4081(a)(2)(A), and section 4081(a)(2)(D), but only to the extent such amounts are attributable to the increase in rates under such clauses, and such section, by reason of the amendments made by section 6 of the Build America Act of 2018. For purposes of the preceding sentence, taxes received under section 4041 and 4081 shall be determined without reduction for credits under section 6426. (c) Expenditures from Fixed Guideway Capital Investment Trust Fund Amounts in the Fixed Guideway Capital Investment Trust Fund shall be available, without further appropriation, to the Secretary of Transportation for making expenditures after October 1, 2019, under section 5309 of title 49, United States Code, pursuant to the authorization in section 3 of the Build America Act of 2018. . (b) Clerical amendment The table of sections for subchapter A of chapter 98 of the Internal Revenue Code of 1986 is amended by adding at the end thereof the following new items: Sec. 9512. National Infrastructure Investment Trust Fund. Sec. 9513. Fixed Guideway Capital Investment Trust Fund. . 5. Increase in tax on cigarettes and small cigars (a) Small cigars Section 5701(a)(1) of the Internal Revenue Code of 1986 is amended by striking $50.33 per thousand and inserting $75.30 per thousand . (b) Cigarettes Section 5701(b) of such Code is amended— (1)