America's Transportation Recovery Act of 2000

[AI summary unavailable — showing source text] America's Transportation Recovery Act of 2000 - Amends the Internal Revenue Code to provide for a one year moratorium on the 24.3 cents per gallon excise tax on diesel fuel. Sets the rate of such tax on such fuel at 4.3 cents per gallon after September 30, 2005. States that the previous provisions of this Act shall cease to be effective if the Secretary of the Treasury determines that the average refiner acquisition costs for crude oil are equal to or less than such costs were on December 31, 1999.…