(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 defined in section 31101(1) of title 49, United States Code, determined without regard to subparagraph (A) of such section) for a distance of more than 50 miles. (2) Related person A person (hereinafter in this paragraph referred to as the related person ) is related to any person if— (A) the related person bears a relationship to such person specified in section 267(b) or 707(b)(1), or (B) the related person and such person are engaged in trades or businesses under common control (within the meaning of subsections (a) and (b) of section 52). For purposes of the preceding sentence, in applying section 267(b) and 707(b)(1), 10 percent shall be substituted for 50 percent . (e) Exemption for United States and State and local governments The tax imposed by subsection (a) shall not apply to amounts paid by the United States, a State, or any political subdivision thereof. . (b) Credits or refunds to persons who collected certain taxes Section 6415 of such Code is amended by striking or 4271 each place it appears and inserting 4271, or 4286 . (c) Regulations Not later than 180 days after the date of the enactment of this Act, the Secretary of the Treasury shall issue regulations to carry out the amendments made by this section. (d) Effective date The amendments made by this section shall apply to transportation beginning on or after the last day of the 180-day period beginning on the date of the issuance of regulations under subsection (c). 4. National Freight Mobility Infrastructure Fund Subchapter A of chapter 98 of the Internal 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