Fund Amounts in the National Infrastructure Investment Trust Fund shall be available, without further appropriation, to the Secretary of Transportation for making expenditures after October 1, 2020, under section 5309 of title 49, United States Code, pursuant to the authorization in section 3 of the Build America Act of 2019. . (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. . 5. Increase in tax on motor fuels (a) Gasoline other than aviation gasoline Section 4081(a)(2)(A)(i) of the Internal Revenue Code of 1986 is amended by striking 18.3 cents and inserting 53.3 cents . (b) Diesel fuel or kerosene Section 4081(a)(2)(A)(iii) of such Code is amended by striking 24.3 cents and inserting 59.3 cents . (c) Increase for inflation Section 4081(a)(2) of such Code is amended by adding at the end the following new subparagraph: (E) Adjustment for inflation In the case of any calendar year beginning after 2019, the rates of tax contained in clauses (i) and (iii) of subparagraph (A) shall each be increased by an amount equal to— (i) such rate, multiplied by (ii) the cost of living adjustment determined under section 1(f)(3) for the calendar year, determined by substituting calendar year 2018 for calendar year 1992 in subparagraph (B) thereof. Any increase under the preceding sentence shall be rounded to the nearest 0.1 cents. . (d) Diesel-Water fuel emulsion Section 4081(a)(2)(D) of such Code is amended by striking substituting “19.7 cents” for “24.3 cents”. and inserting substituting a rate equal to 81 percent of the rate in effect for the calendar year under such subparagraph. . (e) Effective date The amendments made by this section shall apply to fuels removed, entered, or sold after October 1, 2019. 6. Highway trust fund (a) Coordination With National Infrastructure Investment Trust Fund Section 9503(b)(4) of the Internal Revenue Code