revenue to Highway Trust Fund Section 9503(b)(1) of the Internal Revenue Code of 1986 is amended— (1) in subparagraph (D), by striking and at the end, (2) by redesignating subparagraph (E) as subparagraph (F), and (3) by inserting after subparagraph (D) the following new subparagraph: (E) section 4091 (relating to tax on electric vehicles and batteries), and . (c) Effective date The amendments made by this section shall apply to sales after December 31, 2023.