Revenue Code of 1986 is amended by adding at the end the following new section: 9512. National Freight Mobility Infrastructure Fund (a) Creation of Trust Fund There is established in the Treasury of the United States a trust fund to be known as the National Freight Mobility Infrastructure Fund (hereinafter in this section referred to as the Fund ) consisting of such amounts as may be appropriated or credited to such Fund as provided in this section or section 9602(b). (b) Transfers to the fund There are hereby appropriated to the Fund amounts equivalent to taxes received in the Treasury under section 4286. (c) Expenditures from fund Amounts in the Fund shall be made available to the Secretary of Transportation for each of the fiscal years 2019 to 2044, without further appropriation, for making expenditures to meet the obligations of the United States to carry out section 2 of the Freight Infrastructure Reinvestment Act of 2020 , not more than 4 percent of which for any fiscal year may be used for administrative expenses. . 5. Report to Congress (a) In general Not later than 1 year after the date of enactment of this Act, the Secretary of Transportation shall submit to Congress a report analyzing whether cargo is being routed to reduce the tax imposed under section 4286 of the Internal Revenue Code of 1986. (b) Consultation In carrying out the study, the Secretary shall consult with the Surface Transportation Board. (c) Recommendations If the Secretary determines that cargo is being routed to reduce the tax imposed by section 4286 of the Internal Revenue Code of 1986, the Secretary shall include in the report recommendations on legislation necessary to avoid such routing.