; and (B) construction, reconstruction, rehabilitation, acquisition of real property (including land related to a project and improvements to land), environmental mitigation, construction contingencies, acquisition of equipment, and operational improvements. (3) Program The term program means the National Freight Mobility Infrastructure Improvement Program established under subsection (a). (4) State The term State has the meaning given such term in section 101(a) of title 23, United States Code. 3. Freight mobility infrastructure tax (a) Imposition of tax Chapter 33 of the Internal Revenue Code of 1986 is amended by adding after subchapter C the following new subchapter: D Transportation By Freight And Highway Sec. 4286. Imposition of tax. 4286. Imposition of tax (a) In general There is hereby imposed upon taxable ground transportation a tax equal to 1 percent of the amount rendered (to the person by whom such transportation is done) as payment for such transportation. (b) By whom paid (1) In general Except as provided by paragraph (2), the tax imposed by subsection (a) shall be paid— (A) by the person rendering the payment subject to tax, or (B) in the case of transportation by a related person, by the person for whom such transportation is made. (2) Determinations of amounts paid in certain cases For purposes of this section, rules similar to the rules of section 4271(c) shall apply. (c) Transportation by related persons In the case of transportation of property by the taxpayer or a person related to the taxpayer, the fair market value of such transportation shall be the amount which would be paid for transporting such property if such property were transported by an unrelated person, determined on an arms’ length basis. (d) Definitions For purposes of this subchapter— (1) Taxable ground transportation The term taxable ground transportation means transportation of property (other than passenger baggage) on railways or roads located in the United States by— (A) freight rail, or (B) commercial motor vehicle (as