To amend the Internal Revenue Code of 1986 to provide for the deposit of the general revenue portion of the motor fuel excise taxes into the Highway Trust Fund and Airport and Airway Trust Fund, and for other purposes.

Amends the Internal Revenue Code to modify the taxes excluded from a requirement to transfer taxes to the Highway Trust Fund. Increases the rate of transfer to the Mass Transit Account.

Requires transfer to the Airport and Airway Trust Fund of aviation fuel taxes (currently, aviation fuel taxes to the extent attributable to the Airport and Airway Trust Fund financing rate).