((a)) ** .—** There shall be set aside in the Fund the amounts specified in section 9503(c)(3)(B) of the Internal Revenue Code of 1986 ().

((b)) ** .—** There shall be paid from time to time from the Fund into the general fund of the Treasury amounts estimated by the Secretary of the Treasury as equivalent to—

((1)) the amounts paid before , under section 6421 of the Internal Revenue Code of 1986 () with respect to gasoline used after , in motorboats, on the basis of claims filed for periods ending before ; and

((2)) 80 percent of the floor stocks refunds made before , under section 6412(a)(1) of the Internal Revenue Code of 1986 () with respect to gasoline to be used in motorboats.