of this paragraph, the term major integrated oil company includes any successor in interest of a company that was described in subparagraph (B) in any taxable year, if such successor controls more than 50 percent of the crude oil production or natural gas production of such company. . (b) Conforming amendments (1) In general Section 167(h)(5)(B) of the Internal Revenue Code of 1986 is amended by inserting except as provided in subparagraph (C), after For purposes of this paragraph, . (2) Taxable years tested Section 167(h)(5)(B)(iii) of such Code is amended— (A) by striking does not apply by reason of paragraph (4) of section 613A(d) and inserting did not apply by reason of paragraph (4) of section 613A(d) for any taxable year after 2004 , and (B) by striking does not apply in subclause (II) and inserting did not apply for the taxable year . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019. II Transportation block grants 201. Use of revenue for transportation block grants (a) In general Subchapter A of chapter 98 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 9512. Transportation Block Grant Fund (a) Establishment There is established in the Treasury a fund to be known as the Transportation Block Grant Fund consisting of such amounts as may be appropriated or credited to the fund as provided in this section or section 9602(b). (b) Transfer to fund There is hereby appropriated to the fund such amounts as the Secretary estimates are equivalent to the increase in revenue received in the Treasury by reason of the enactment of title I of the Surface Transportation Investment Act of 2019 , and the amendments made thereby. (c) Expenditures from the fund Amounts in the fund shall be available for making grants under the surface transportation block grant program established under section 133 of title 23, United States Code. . (b) Clerical amendment The table of sections for subchapter A of chapter 98 of