; and (b) by striking FAST Act in subsections (c)(1) and (e)(3) and inserting STARTER Act . 1003. Extension of highway-related taxes (a) In general (1) Each of the following provisions of the Internal Revenue Code of 1986 is amended by striking September 30, 2022 and inserting September 30, 2025 : (A) Section 4041(a)(1)(C)(iii)(I). (B) Section 4041(m)(1)(B). (C) Section 4081(d)(1). (2) Each of the following provisions of such Code is amended by striking October 1, 2022 and inserting October 1, 2025 : (A) Section 4041(m)(1)(A). (B) Section 4051(c). (C) Section 4071(d). (D) Section 4081(d)(3). (b) Extension of tax, etc., on use of certain heavy vehicles Each of the following provisions of the Internal Revenue Code of 1986 is amended by striking 2023 each place it appears and inserting 2025 : (1) Section 4481(f). (2) Subsections (c)(4) and (d) of section 4482. (c) Floor stocks refunds Section 6412(a)(1) of the Internal Revenue Code of 1986 is amended— (1) by striking October 1, 2022 each place it appears and inserting October 1, 2025 ; (2) by striking March 31, 2023 each place it appears and inserting March 31, 2025 ; and (3) by striking January 1, 2023 and inserting January 1, 2025 . (d) Extension of certain exemptions (1) Section 4221(a) of the Internal Revenue Code of 1986 is amended by striking October 1, 2022 and inserting October 1, 2025 . (2) Section 4483(i) of such Code is amended by striking October 1, 2023 and inserting October 1, 2025 . (e) Extension of transfers of certain taxes (1) In general Section 9503 of the Internal Revenue Code of 1986 is amended— (A) in subsection (b)— (i) by striking October 1, 2022 each place it appears in paragraphs (1) and (2) and inserting October 1, 2025 ; (ii) by striking October 1, 2022 in the heading of paragraph (2) and inserting October 1, 2025 ; (iii) by striking September 30, 2022 in paragraph (2) and inserting September 30, 2025 ; and (iv) by striking July 1, 2023 in paragraph (2) and inserting July 1, 2025