```

[114th Congress Public Law 41]
[From the U.S. Government Publishing Office]

[[Page 129 STAT. 443]]

Public Law 114-41
114th Congress

                                 An Act

 
 To provide an extension of Federal-aid highway, highway safety, motor 
 carrier safety, transit, and other programs funded out of the Highway 
    Trust Fund, to provide resource flexibility to the Department of 
        Veterans Affairs for health care services, and for other 
            purposes. <<NOTE: July 31, 2015 -  [H.R. 3236]>> 

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, <<NOTE: Surface 
Transportation and Veterans Health Care Choice Improvement Act of 
2015. 23 USC 101 note. Time periods.>> 
SECTION 1. SHORT TITLE; RECONCILIATION OF FUNDS; TABLE OF 
                              CONTENTS.

    (a) Short Title.--This Act may be cited as the ``Surface 
Transportation and Veterans Health Care Choice Improvement Act of 
2015''.
    (b) Reconciliation of Funds.--The Secretary of Transportation shall 
reduce the amount apportioned or allocated for a program, project, or 
activity under this Act in fiscal year 2015 by amounts apportioned or 
allocated pursuant to the Highway and Transportation Funding Act of 2014 
and the Highway and Transportation Funding Act of 2015, including the 
amendments made by such Acts, for the period beginning on October 1, 
2014, and ending on July 31, 2015.
    (c) Table of Contents.--The table of contents for this Act is as 
follows:

Sec. 1. Short title; reconciliation of funds; table of contents.

            TITLE I--SURFACE TRANSPORTATION PROGRAM EXTENSION

                    Subtitle A--Federal-Aid Highways

Sec. 1001. Extension of Federal-aid highway programs.
Sec. 1002. Administrative expenses.

            Subtitle B--Extension of Highway Safety Programs

Sec. 1101. Extension of National Highway Traffic Safety Administration 
           highway safety programs.
Sec. 1102. Extension of Federal Motor Carrier Safety Administration 
           programs.
Sec. 1103. Dingell-Johnson Sport Fish Restoration Act.

               Subtitle C--Public Transportation Programs

Sec. 1201. Formula grants for rural areas.
Sec. 1202. Apportionment of appropriations for formula grants.
Sec. 1203. Authorizations for public transportation.
Sec. 1204. Bus and bus facilities formula grants.

                     Subtitle D--Hazardous Materials

Sec. 1301. Authorization of appropriations.

                      TITLE II--REVENUE PROVISIONS

Sec. 2001. Extension of Highway Trust Fund expenditure authority.
Sec. 2002. Funding of Highway Trust Fund.

[[Page 129 STAT. 444]]

Sec. 2003. Modification of mortgage reporting requirements.
Sec. 2004. Consistent basis reporting between estate and person 
           acquiring property from decedent.
Sec. 2005. Clarification of 6-year statute of limitations in case of 
           overstatement of basis.
Sec. 2006. Tax return due dates.
Sec. 2007. Transfers of excess pension assets to retiree health 
           accounts.
Sec. 2008. Equalization of Highway Trust Fund excise taxes on liquefied 
           natural gas, liquefied petroleum gas, and compressed natural 
           gas.

                    TITLE III--ADDITIONAL PROVISIONS

Sec. 3001. Service fees.

                      TITLE IV--VETERANS PROVISIONS

Sec. 4001. Short title.
Sec. 4002. Plan to consolidate programs of Department of Veterans 
           Affairs to improve access to care.
Sec. 4003. Funding account for non-Department care.
Sec. 4004. Temporary authorization of use of Veterans Choice Funds for 
           certain programs.
Sec. 4005. Modifications of Veterans Choice Program.
Sec. 4006. Limitation on dialysis pilot program.
Sec. 4007. Amendments to Internal Revenue Code with respect to health 
           coverage of veterans.
Sec. 4008. Emergency designations.

            TITLE I--SURFACE TRANSPORTATION PROGRAM EXTENSION

                    Subtitle A--Federal-Aid Highways

SEC. 1001. EXTENSION OF FEDERAL-AID HIGHWAY PROGRAMS.

    (a) In General.--Section 1001(a) of the Highway and Transportation 
Funding Act of 2014 (128 Stat. 1840) is amended by striking ``July 31, 
2015'' and inserting ``October 29, 2015''.
    (b) Authorization of Appropriations.--
            (1) Highway trust fund.--Section 1001(b)(1) of the Highway 
        and Transportation Funding Act of 2014 (128 Stat. 1840) is 
        amended to read as follows:
            ``(1) Highway trust fund.--Except as provided in section 
        1002, there is authorized to be appropriated out of the Highway 
        Trust Fund (other than the Mass Transit Account)--
                    ``(A) for fiscal year 2015, a sum equal to the total 
                amount authorized to be appropriated out of the Highway 
                Trust Fund (other than the Mass Transit Account) for 
                programs, projects, and activities for fiscal year 2014 
                under divisions A and E of MAP-21 (Public Law 112-141) 
                and title 23, United States Code (excluding chapter 4 of 
                that title); and
                    ``(B) for the period beginning on October 1, 2015, 
                and ending on October 29, 2015, \29/366\ of the total 
                amount authorized to be appropriated out of the Highway 
                Trust Fund (other than the Mass Transit Account) for 
                programs, projects, and activities for fiscal year 2015 
                under divisions A and E of MAP-21 (Public Law 112-141) 
                and title 23, United States Code (excluding chapter 4 of 
                that title).''.
            (2) General fund.--Section 1123(h)(1) of MAP-21 (23 U.S.C. 
        202 note) is amended by striking ``each of fiscal years 2013 and 
        2014 and $24,986,301 out of the general fund of the Treasury to 
        carry out the program for the period beginning

[[Page 129 STAT. 445]]

        on October 1, 2014, and ending on July 31, 2015'' and inserting 
        ``each of fiscal years 2013 through 2015 and $2,377,049 out of 
        the general fund of the Treasury to carry out the program for 
        the period beginning on October 1, 2015, and ending on October 
        29, 2015''.

    (c) Use of Funds.--
            (1) In general.--Section 1001(c)(1) of the Highway and 
        Transportation Funding Act of 2014 (128 Stat. 1840) is amended 
        by striking ``(1) In general.--'' and all that follows through 
        ``to carry out programs'' and inserting the following:
            ``(1) In general.--Except as otherwise expressly provided in 
        this subtitle, funds authorized to be appropriated under 
        subsection (b)(1)--
                    ``(A) for fiscal year 2015 shall be distributed, 
                administered, limited, and made available for obligation 
                in the same manner and at the same levels as the amounts 
                of funds authorized to be appropriated out of the 
                Highway Trust Fund (other than the Mass Transit Account) 
                for fiscal year 2014; and
                    ``(B) for the period beginning on October 1, 2015, 
                and ending on October 29, 2015, shall be distributed, 
                administered, limited, and made available for obligation 
                in the same manner and at the same levels as \29/366\ of 
                the amounts of funds authorized to be appropriated out 
                of the Highway Trust Fund (other than the Mass Transit 
                Account) for fiscal year 2015,
        to carry out programs''.
            (2) Obligation ceiling.--Section 1102 of MAP-21 (23 U.S.C. 
        104 note) is amended--
                    (A) in subsection (a)--
                          (i) by striking ``and'' at the end of 
                      paragraph (2); and
                          (ii) by striking paragraph (3) and inserting 
                      the following:
            ``(3) $40,256,000,000 for fiscal year 2015; and
            ``(4) $3,189,683,060 for the period beginning on October 1, 
        2015, and ending on October 29, 2015.'';
                    (B) in subsection (b)(12)--
                          (i) by striking ``each of fiscal years 2013 
                      through 2014'' and inserting ``each of fiscal 
                      years 2013 through 2015''; and
                          (ii) by striking ``, and for the period 
                      beginning on October 1, 2014, and ending on July 
                      31, 2015, only in an amount equal to $639,000,000, 
                      less any reductions that would have otherwise been 
                      required for that year by section 251A of the 
                      Balanced Budget and Emergency Deficit Control Act 
                      of 1985 (2 U.S.C. 901a), then multiplied by \304/
                      365\ for that period'' and inserting ``, and for 
                      the period beginning on October 1, 2015, and 
                      ending on October 29, 2015, only in an amount 
                      equal to $639,000,000, less any reductions that 
                      would have otherwise been required for that year 
                      by section 251A of the Balanced Budget and 
                      Emergency Deficit Control Act of 1985 (2 U.S.C. 
                      901a), then multiplied by \29/366\ for that 
                      period'';
                    (C) in subsection (c)--

[[Page 129 STAT. 446]]

                          (i) in the matter preceding paragraph (1) by 
                      striking ``each of fiscal years 2013 through 2014 
                      and for the period beginning on October 1, 2014, 
                      and ending on July 31, 2015'' and inserting ``each 
                      of fiscal years 2013 through 2015 and for the 
                      period beginning on October 1, 2015, and ending on 
                      October 29, 2015''; and
                          (ii) in paragraph (2) in the matter preceding 
                      subparagraph (A) by striking ``for the period 
                      beginning on October 1, 2014, and ending on July 
                      31, 2015, that is equal to \304/365\ of such 
                      unobligated balance'' and inserting ``for the 
                      period beginning on October 1, 2015, and ending on 
                      October 29, 2015, that is equal to \29/366\ of 
                      such unobligated balance'';
                    (D) in subsection (d) in the matter preceding 
                paragraph (1) by striking ``2015'' and inserting 
                ``2016''; and
                    (E) in subsection (f)(1) in the matter preceding 
                subparagraph (A) by striking ``each of fiscal years 2013 
                through 2014 and for the period beginning on October 1, 
                2014, and ending on July 31, 2015'' and inserting ``each 
                of fiscal years 2013 through 2015 and for the period 
                beginning on October 1, 2015, and ending on October 29, 
                2015''.
SEC. 1002. ADMINISTRATIVE EXPENSES.

    Section 1002 of the Highway and Transportation Funding Act of 2014 
(128 Stat. 1842) is amended--
            (1) in subsection (a) by striking ``for administrative 
        expenses of the Federal-aid highway program $366,465,753 for the 
        period beginning on October 1, 2014, and ending on July 31, 
        2015.'' and inserting ``for administrative expenses of the 
        Federal-aid highway program--
            ``(1) $440,000,000 for fiscal year 2015; and
            ``(2) $34,863,388 for the period beginning on October 1, 
        2015, and ending on October 29, 2015.''; and
            (2) by striking subsection (b)(2) and inserting the 
        following:
            ``(2) <<NOTE: Applicability.>> for fiscal year 2015 and for 
        the period beginning on October 1, 2015, and ending on October 
        29, 2015, subject to the limitations on administrative expenses 
        under the heading `Federal Highway Administration' in 
        appropriations Acts that apply, respectively, to that fiscal 
        year and period.''.

            Subtitle B--Extension of Highway Safety Programs

SEC. 1101. EXTENSION OF NATIONAL HIGHWAY TRAFFIC SAFETY 
                          ADMINISTRATION HIGHWAY SAFETY PROGRAMS.

    (a) Extension of Programs.--
            (1) Highway safety programs.--Section 31101(a)(1) of MAP-21 
        (126 Stat. 733) is amended--
                    (A) by striking ``and'' at the end of subparagraph 
                (B); and
                    (B) by striking subparagraph (C) and inserting the 
                following:
                    ``(C) $235,000,000 for fiscal year 2015; and
                    ``(D) $18,620,219 for the period beginning on 
                October 1, 2015, and ending on October 29, 2015.''.

[[Page 129 STAT. 447]]

            (2) Highway safety research and development.--Section 
        31101(a)(2) of MAP-21 (126 Stat. 733) is amended--
                    (A) by striking ``and'' at the end of subparagraph 
                (B); and
                    (B) by striking subparagraph (C) and inserting the 
                following:
                    ``(C) $113,500,000 for fiscal year 2015; and
                    ``(D) $8,993,169 for the period beginning on October 
                1, 2015, and ending on October 29, 2015.''.
            (3) National priority safety programs.--Section 31101(a)(3) 
        of MAP-21 (126 Stat. 733) is amended--
                    (A) by striking ``and'' at the end of subparagraph 
                (B); and
                    (B) by striking subparagraph (C) and inserting the 
                following:
                    ``(C) $272,000,000 for fiscal year 2015; and
                    ``(D) $21,551,913 for the period beginning on 
                October 1, 2015, and ending on October 29, 2015.''.
            (4) National driver register.--Section 31101(a)(4) of MAP-21 
        (126 Stat. 733) is amended--
                    (A) by striking ``and'' at the end of subparagraph 
                (B); and
                    (B) by striking subparagraph (C) and inserting the 
                following:
                    ``(C) $5,000,000 for fiscal year 2015; and
                    ``(D) $396,175 for the period beginning on October 
                1, 2015, and ending on October 29, 2015.''.
            (5) High visibility enforcement program.--
                    (A) Authorization of appropriations.--Section 
                31101(a)(5) of MAP-21 (126 Stat. 733) is amended--
                          (i) by striking ``and'' at the end of 
                      subparagraph (B); and
                          (ii) by striking subparagraph (C) and 
                      inserting the following:
                    ``(C) $29,000,000 for fiscal year 2015; and
                    ``(D) $2,297,814 for the period beginning on October 
                1, 2015, and ending on October 29, 2015.''.
                    (B) Law enforcement campaigns.--Section 2009(a) of 
                SAFETEA-LU (23 U.S.C. 402 note) is amended--
                          (i) in the first sentence by striking ``each 
                      of fiscal years 2013 and 2014 and in the period 
                      beginning on October 1, 2014, and ending on July 
                      31, 2015'' and inserting ``each of fiscal years 
                      2013 through 2015 and in the period beginning on 
                      October 1, 2015, and ending on October 29, 2015''; 
                      and
                          (ii) in the second sentence by striking ``each 
                      of fiscal years 2013 and 2014 and in the period 
                      beginning on October 1, 2014, and ending on July 
                      31, 2015,'' and inserting ``each of fiscal years 
                      2013 through 2015 and in the period beginning on 
                      October 1, 2015, and ending on October 29, 
                      2015,''.
            (6) Administrative expenses.--Section 31101(a)(6) of MAP-21 
        (126 Stat. 733) is amended--
                    (A) by striking ``and'' at the end of subparagraph 
                (B); and
                    (B) by striking subparagraph (C) and inserting the 
                following:

[[Page 129 STAT. 448]]

                    ``(C) $25,500,000 for fiscal year 2015; and
                    ``(D) $2,020,492 for the period beginning on October 
                1, 2015, and ending on October 29, 2015.''.

    (b) Cooperative Research and Evaluation.--Section 403(f)(1) of title 
23, United States Code, is amended by striking ``each fiscal year ending 
before October 1, 2014, and $2,082,192 of the total amount available for 
apportionment to the States for highway safety programs under section 
402(c) in the period beginning on October 1, 2014, and ending on July 
31, 2015,'' and inserting ``each fiscal year ending before October 1, 
2015, and $198,087 of the total amount available for apportionment to 
the States for highway safety programs under section 402(c) in the 
period beginning on October 1, 2015, and ending on October 29, 2015,''.
    (c) Applicability of Title 23.--Section 31101(c) of MAP-21 (126 
Stat. 733) is amended by striking ``fiscal years 2013 and 2014 and for 
the period beginning on October 1, 2014, and ending on July 31, 2015,'' 
and inserting ``each of fiscal years 2013 through 2015 and for the 
period beginning on October 1, 2015, and ending on October 29, 2015,''.
SEC. 1102. EXTENSION OF FEDERAL MOTOR CARRIER SAFETY 
                          ADMINISTRATION PROGRAMS.

    (a) Motor Carrier Safety Grants.--Section 31104(a) of title 49, 
United States Code, is amended--
            (1) by striking ``and'' at the end of paragraph (9); and
            (2) by striking paragraph (10) and inserting the following:
            ``(10) $218,000,000 for fiscal year 2015; and
            ``(11) $17,273,224 for the period beginning on October 1, 
        2015, and ending on October 29, 2015.''.

    (b) Administrative Expenses.--Section 31104(i)(1) of title 49, 
United States Code, is amended--
            (1) by striking ``and'' at the end of subparagraph (I); and
            (2) by striking subparagraph (J) and inserting the 
        following:
                    ``(J) $259,000,000 for fiscal year 2015; and
                    ``(K) $20,521,858 for the period beginning on 
                October 1, 2015, and ending on October 29, 2015.''.

    (c) Grant Programs.--
            (1) Commercial driver's license program improvement 
        grants.--Section 4101(c)(1) of SAFETEA-LU (119 Stat. 1715) is 
        amended by striking ``each of fiscal years 2013 and 2014 and 
        $24,986,301 for the period beginning on October 1, 2014, and 
        ending on July 31, 2015'' and inserting ``each of fiscal years 
        2013 through 2015 and $2,377,049 for the period beginning on 
        October 1, 2015, and ending on October 29, 2015''.
            (2) Border enforcement grants.--Section 4101(c)(2) of 
        SAFETEA-LU (119 Stat. 1715) is amended by striking ``each of 
        fiscal years 2013 and 2014 and $26,652,055 for the period 
        beginning on October 1, 2014, and ending on July 31, 2015'' and 
        inserting ``each of fiscal years 2013 through 2015 and 
        $2,535,519 for the period beginning on October 1, 2015, and 
        ending on October 29, 2015''.
            (3) Performance and registration information system 
        management grant program.--Section 4101(c)(3) of SAFETEA-LU (119 
        Stat. 1715) is amended by striking ``each of fiscal years 2013 
        and 2014 and $4,164,384 for the period beginning on October 1, 
        2014, and ending on July 31, 2015'' and inserting ``each of 
        fiscal years 2013 through 2015 and

[[Page 129 STAT. 449]]

        $396,175 for the period beginning on October 1, 2015, and ending 
        on October 29, 2015''.
            (4) Commercial vehicle information systems and networks 
        deployment program.--Section 4101(c)(4) of SAFETEA-LU (119 Stat. 
        1715) is amended by striking ``each of fiscal years 2013 and 
        2014 and $20,821,918 for the period beginning on October 1, 
        2014, and ending on July 31, 2015'' and inserting ``each of 
        fiscal years 2013 through 2015 and $1,980,874 for the period 
        beginning on October 1, 2015, and ending on October 29, 2015''.
            (5) Safety data improvement grants.--Section 4101(c)(5) of 
        SAFETEA-LU (119 Stat. 1715) is amended by striking ``each of 
        fiscal years 2013 and 2014 and $2,498,630 for the period 
        beginning on October 1, 2014, and ending on July 31, 2015'' and 
        inserting ``each of fiscal years 2013 through 2015 and $237,705 
        for the period beginning on October 1, 2015, and ending on 
        October 29, 2015''.

    (d) High-Priority Activities.--Section 31104(k)(2) of title 49, 
United States Code, is amended by striking ``each of fiscal years 2006 
through 2014 and up to $12,493,151 for the period beginning on October 
1, 2014, and ending on July 31, 2015,'' and inserting ``each of fiscal 
years 2006 through 2015 and up to $1,188,525 for the period beginning on 
October 1, 2015, and ending on October 29, 2015,''.
    (e) New Entrant Audits.--Section 31144(g)(5)(B) of title 49, United 
States Code, is amended by striking ``per fiscal year and up to 
$26,652,055 for the period beginning on October 1, 2014, and ending on 
July 31, 2015,'' and inserting ``per fiscal year and up to $2,535,519 
for the period beginning on October 1, 2015, and ending on October 29, 
2015,''.
    (f) Outreach and Education.--Section 4127(e) of SAFETEA-LU (119 
Stat. 1741) <<NOTE: 49 USC 31100 note.>> is amended by striking ``each 
of fiscal years 2013 and 2014 and $3,331,507 to the Federal Motor 
Carrier Safety Administration for the period beginning on October 1, 
2014, and ending on July 31, 2015,'' and inserting ``each of fiscal 
years 2013 through 2015 and $316,940 to the Federal Motor Carrier Safety 
Administration for the period beginning on October 1, 2015, and ending 
on October 29, 2015,''.

    (g) Grant Program for Commercial Motor Vehicle Operators.--Section 
4134(c) of SAFETEA-LU (49 U.S.C. 31301 note) is amended by striking 
``each of fiscal years 2005 through 2014 and $832,877 for the period 
beginning on October 1, 2014, and ending on July 31, 2015,'' and 
inserting ``each of fiscal years 2005 through 2015 and $79,235 for the 
period beginning on October 1, 2015, and ending on October 29, 2015,''.
SEC. 1103. DINGELL-JOHNSON SPORT FISH RESTORATION ACT.

    Section 4 of the Dingell-Johnson Sport Fish Restoration Act (16 
U.S.C. 777c) is amended--
            (1) in subsection (a) in the matter preceding paragraph (1) 
        by striking ``each fiscal year through 2014 and for the period 
        beginning on October 1, 2014, and ending on July 31, 2015'' and 
        inserting ``each fiscal year through 2015 and for the period 
        beginning on October 1, 2015, and ending on October 29, 2015''; 
        and
            (2) in subsection (b)(1)(A) by striking ``for each fiscal 
        year ending before October 1, 2014, and for the period beginning

[[Page 129 STAT. 450]]

        on October 1, 2014, and ending on July 31, 2015,'' and inserting 
        ``for each fiscal year ending before October 1, 2015, and for 
        the period beginning on October 1, 2015, and ending on October 
        29, 2015,''.

               Subtitle C--Public Transportation Programs

SEC. 1201. FORMULA GRANTS FOR RURAL AREAS.

    Section 5311(c)(1) of title 49, United States Code, is amended--
            (1) in subparagraph (A) by striking ``for each fiscal year 
        ending before October 1, 2014, and $4,164,384 for the period 
        beginning on October 1, 2014, and ending on July 31, 2015,'' and 
        inserting ``for each fiscal year ending before October 1, 2015, 
        and $396,175 for the period beginning on October 1, 2015, and 
        ending on October 29, 2015,''; and
            (2) in subparagraph (B) by striking ``for each fiscal year 
        ending before October 1, 2014, and $20,821,918 for the period 
        beginning on October 1, 2014, and ending on July 31, 2015,'' and 
        inserting ``for each fiscal year ending before October 1, 2015, 
        and $1,980,874 for the period beginning on October 1, 2015, and 
        ending on October 29, 2015,''.
SEC. 1202. APPORTIONMENT OF APPROPRIATIONS FOR FORMULA GRANTS.

    Section 5336(h)(1) of title 49, United States Code, is amended by 
striking ``for each fiscal year ending before October 1, 2014, and 
$24,986,301 for the period beginning on October 1, 2014, and ending on 
July 31, 2015,'' and inserting ``for each fiscal year ending before 
October 1, 2015, and $2,377,049 for the period beginning on October 1, 
2015, and ending on October 29, 2015,''.
SEC. 1203. AUTHORIZATIONS FOR PUBLIC TRANSPORTATION.

    (a) Formula Grants.--Section 5338(a) of title 49, United States 
Code, is amended--
            (1) in paragraph (1) by striking ``and $7,158,575,342 for 
        the period beginning on October 1, 2014, and ending on July 31, 
        2015'' and inserting ``$8,595,000,000 for fiscal year 2015, and 
        $681,024,590 for the period beginning on October 1, 2015, and 
        ending on October 29, 2015'';
            (2) in paragraph (2)--
                    (A) in subparagraph (A) by striking ``and 
                $107,274,521 for the period beginning on October 1, 
                2014, and ending on July 31, 2015,'' and inserting 
                ``$128,800,000 for fiscal 2015, and $10,205,464 for the 
                period beginning on October 1, 2015, and ending on 
                October 29, 2015,'';
                    (B) in subparagraph (B) by striking ``for each of 
                fiscal years 2013 and 2014 and $8,328,767 for the period 
                beginning on October 1, 2014, and ending on July 31, 
                2015,'' and inserting ``for each of fiscal years 2013 
                through 2015 and $792,350 for the period beginning on 
                October 1, 2015, and ending on October 29, 2015,'';
                    (C) in subparagraph (C) by striking ``and 
                $3,713,505,753 for the period beginning on October 1, 
                2014, and ending on July 31, 2015,'' and inserting 
                ``$4,458,650,000

[[Page 129 STAT. 451]]

                for fiscal year 2015, and $353,281,011 for the period 
                beginning on October 1, 2015, and ending on October 29, 
                2015,'';
                    (D) in subparagraph (D) by striking ``and 
                $215,132,055 for the period beginning on October 1, 
                2014, and ending on July 31, 2015,'' and inserting 
                ``$258,300,000 for fiscal year 2015, and $20,466,393 for 
                the period beginning on October 1, 2015, and ending on 
                October 29, 2015,'';
                    (E) in subparagraph (E)--
                          (i) by striking ``and $506,222,466 for the 
                      period beginning on October 1, 2014, and ending on 
                      July 31, 2015,'' and inserting ``$607,800,000 for 
                      fiscal year 2015, and $48,159,016 for the period 
                      beginning on October 1, 2015, and ending on 
                      October 29, 2015,'';
                          (ii) by striking ``and $24,986,301 for the 
                      period beginning on October 1, 2014, and ending on 
                      July 31, 2015,'' and inserting ``$30,000,000 for 
                      fiscal year 2015, and $2,377,049 for the period 
                      beginning on October 1, 2015, and ending on 
                      October 29, 2015,''; and
                          (iii) by striking ``and $16,657,534 for the 
                      period beginning on October 1, 2014, and ending on 
                      July 31, 2015,'' and inserting ``$20,000,000 for 
                      fiscal year 2015, and $1,584,699 for the period 
                      beginning on October 1, 2015, and ending on 
                      October 29, 2015,'';
                    (F) in subparagraph (F) by striking ``each of fiscal 
                years 2013 and 2014 and $2,498,630 for the period 
                beginning on October 1, 2014, and ending on July 31, 
                2015,'' and inserting ``each of fiscal years 2013 
                through 2015 and $237,705 for the period beginning on 
                October 1, 2015, and ending on October 29, 2015,'';
                    (G) in subparagraph (G) by striking ``each of fiscal 
                years 2013 and 2014 and $4,164,384 for the period 
                beginning on October 1, 2014, and ending on July 31, 
                2015,'' and inserting ``each of fiscal years 2013 
                through 2015 and $396,175 for the period beginning on 
                October 1, 2015, and ending on October 29, 2015,'';
                    (H) in subparagraph (H) by striking ``each of fiscal 
                years 2013 and 2014 and $3,206,575 for the period 
                beginning on October 1, 2014, and ending on July 31, 
                2015,'' and inserting ``each of fiscal years 2013 
                through 2015 and $305,055 for the period beginning on 
                October 1, 2015, and ending on October 29, 2015,'';
                    (I) in subparagraph (I) by striking ``and 
                $1,803,927,671 for the period beginning on October 1, 
                2014, and ending on July 31, 2015,'' and inserting 
                ``$2,165,900,000 for fiscal year 2015, and $171,615,027 
                for the period beginning on October 1, 2015, and ending 
                on October 29, 2015,'';
                    (J) in subparagraph (J) by striking ``and 
                $356,304,658 for the period beginning on October 1, 
                2014, and ending on July 31, 2015,'' and inserting 
                ``$427,800,000 for fiscal year 2015, and $33,896,721 for 
                the period beginning on October 1, 2015, and ending on 
                October 29, 2015,''; and
                    (K) in subparagraph (K) by striking ``and 
                $438,009,863 for the period beginning on October 1, 
                2014, and ending on July 31, 2015,'' and inserting 
                ``$525,900,000 for fiscal year 2015, and $41,669,672 for 
                the period beginning on October 1, 2015, and ending on 
                October 29, 2015,''.

[[Page 129 STAT. 452]]

    (b) Research, Development Demonstration and Deployment Projects.--
Section 5338(b) of title 49, United States Code, is amended by striking 
``and $58,301,370 for the period beginning on October 1, 2014, and 
ending on July 31, 2015'' and inserting ``$70,000,000 for fiscal year 
2015, and $5,546,448 for the period beginning on October 1, 2015, and 
ending on October 29, 2015''.
    (c) Transit Cooperative Research Program.--Section 5338(c) of title 
49, United States Code, is amended by striking ``and $5,830,137 for the 
period beginning on October 1, 2014, and ending on July 31, 2015'' and 
inserting ``$7,000,000 for fiscal year 2015, and $554,645 for the period 
beginning on October 1, 2015, and ending on October 29, 2015''.
    (d) Technical Assistance and Standards Development.--Section 5338(d) 
of title 49, United States Code, is amended by striking ``and $5,830,137 
for the period beginning on October 1, 2014, and ending on July 31, 
2015'' and inserting ``$7,000,000 for fiscal year 2015, and $554,645 for 
the period beginning on October 1, 2015, and ending on October 29, 
2015''.
    (e) Human Resources and Training.--Section 5338(e) of title 49, 
United States Code, is amended by striking ``and $4,164,384 for the 
period beginning on October 1, 2014, and ending on July 31, 2015'' and 
inserting ``$5,000,000 for fiscal year 2015, and $396,175 for the period 
beginning on October 1, 2015, and ending on October 29, 2015''.
    (f) Capital Investment Grants.--Section 5338(g) of title 49, United 
States Code, is amended by striking ``and $1,558,295,890 for the period 
beginning on October 1, 2014, and ending on July 31, 2015'' and 
inserting ``$1,907,000,000 for fiscal year 2015, and $151,101,093 for 
the period beginning on October 1, 2015, and ending on October 29, 
2015''.
    (g) Administration.--Section 5338(h) of title 49, United States 
Code, is amended--
            (1) in paragraph (1) by striking ``and $86,619,178 for the 
        period beginning on October 1, 2014, and ending on July 31, 
        2015'' and inserting ``$104,000,000 for fiscal year 2015, and 
        $8,240,437 for the period beginning on October 1, 2015, and 
        ending on October 29, 2015'';
            (2) in paragraph (2) by striking ``each of fiscal years 2013 
        and 2014 and not less than $4,164,384 for the period beginning 
        on October 1, 2014, and ending on July 31, 2015,'' and inserting 
        ``each of fiscal years 2013 through 2015 and not less than 
        $396,175 for the period beginning on October 1, 2015, and ending 
        on October 29, 2015,''; and
            (3) in paragraph (3) by striking ``each of fiscal years 2013 
        and 2014 and not less than $832,877 for the period beginning on 
        October 1, 2014, and ending on July 31, 2015,'' and inserting 
        ``each of fiscal years 2013 through 2015 and not less than 
        $79,235 for the period beginning on October 1, 2015, and ending 
        on October 29, 2015,''.
SEC. 1204. BUS AND BUS FACILITIES FORMULA GRANTS.

    Section 5339(d)(1) of title 49, United States Code, is amended--
            (1) by striking ``each of fiscal years 2013 and 2014 and 
        $54,553,425 for the period beginning on October 1, 2014, and 
        ending on July 31, 2015,'' and inserting ``each of fiscal years 
        2013 through 2015 and $5,189,891 for the period beginning on 
        October 1, 2015, and ending on October 29, 2015,'';

[[Page 129 STAT. 453]]

            (2) by striking ``$1,041,096 for such period'' and inserting 
        ``$99,044 for such period''; and
            (3) by striking ``$416,438 for such period'' and inserting 
        ``$39,617 for such period''.

                     Subtitle D--Hazardous Materials

SEC. 1301. AUTHORIZATION OF APPROPRIATIONS.

    (a) In General.--Section 5128(a) of title 49, United States Code, is 
amended--
            (1) by striking ``and'' at the end of paragraph (2); and
            (2) by striking paragraph (3) and inserting the following:
            ``(3) $42,762,000 for fiscal year 2015; and
            ``(4) $3,388,246 for the period beginning on October 1, 
        2015, and ending on October 29, 2015.''.

    (b) Hazardous Materials Emergency Preparedness Fund.--Section 
5128(b) of title 49, United States Code, is amended--
            (1) in paragraph (1)--
                    (A) in the paragraph heading by striking ``Fiscal 
                years 2013 and 2014'' and inserting ``Fiscal years 2013 
                through 2015''; and
                    (B) in the matter preceding subparagraph (A) by 
                striking ``fiscal years 2013 and 2014'' and inserting 
                ``fiscal years 2013 through 2015''; and
            (2) by striking paragraph (2) and inserting the following:
            ``(2) Fiscal year 2016.--From the Hazardous Materials 
        Emergency Preparedness Fund established under section 5116(i), 
        the Secretary may expend for the period beginning on October 1, 
        2015, and ending on October 29, 2015--
                    ``(A) $14,896 to carry out section 5115;
                    ``(B) $1,727,322 to carry out subsections (a) and 
                (b) of section 5116, of which not less than $1,081,557 
                shall be available to carry out section 5116(b);
                    ``(C) $11,885 to carry out section 5116(f);
                    ``(D) $49,522 to publish and distribute the 
                Emergency Response Guidebook under section 5116(i)(3); 
                and
                    ``(E) $79,235 to carry out section 5116(j).''.

    (c) Hazardous Materials Training Grants.--Section 5128(c) of title 
49, United States Code, is amended by striking ``each of the fiscal 
years 2013 and 2014 and $3,331,507 for the period beginning on October 
1, 2014, and ending on July 31, 2015,'' and inserting ``each of fiscal 
years 2013 through 2015 and $316,940 for the period beginning on October 
1, 2015, and ending on October 29, 2015,''.

                      TITLE II--REVENUE PROVISIONS

SEC. 2001. EXTENSION OF HIGHWAY TRUST FUND EXPENDITURE AUTHORITY.

    (a) Highway Trust Fund.--Section 9503 of the Internal Revenue Code 
of 1986 <<NOTE: 26 USC 9503.>> is amended--
            (1) by striking ``August 1, 2015'' in subsections (b)(6)(B), 
        (c)(1), and (e)(3) and inserting ``October 30, 2015'', and
            (2) by striking ``Highway and Transportation Funding Act of 
        2015'' in subsections (c)(1) and (e)(3) and inserting ``Surface

[[Page 129 STAT. 454]]

        Transportation and Veterans Health Care Choice Improvement Act 
        of 2015''.

    (b) Sport Fish Restoration and Boating Trust Fund.--Section 9504 of 
such Code <<NOTE: 26 USC 9504.>> is amended--
            (1) by striking ``Highway and Transportation Funding Act of 
        2015'' each place it appears in subsection (b)(2) and inserting 
        ``Surface Transportation and Veterans Health Care Choice 
        Improvement Act of 2015'', and
            (2) by striking ``August 1, 2015'' in subsection (d)(2) and 
        inserting ``October 30, 2015''.

    (c) Leaking Underground Storage Tank Trust Fund.--Section 9508(e)(2) 
of such Code is amended by striking ``August 1, 2015'' and inserting 
``October 30, 2015''.
SEC. 2002. FUNDING OF HIGHWAY TRUST FUND.

    Section 9503(f) of the Internal Revenue Code of 1986 is amended by 
redesignating paragraph (7) as paragraph (8) and by inserting after 
paragraph (6) the following new paragraph:
            ``(7) <<NOTE: Appropriation authorization.>> Additional 
        sums.--Out of money in the Treasury not otherwise appropriated, 
        there is hereby appropriated--
                    ``(A) $6,068,000,000 to the Highway Account (as 
                defined in subsection (e)(5)(B)) in the Highway Trust 
                Fund; and
                    ``(B) $2,000,000,000 to the Mass Transit Account in 
                the Highway Trust Fund.''.
SEC. 2003. MODIFICATION OF MORTGAGE REPORTING REQUIREMENTS.

    (a) Information Return Requirements.--Section 6050H(b)(2) of the 
Internal Revenue Code of 1986 is amended by striking ``and'' at the end 
of subparagraph (C), by redesignating subparagraph (D) as subparagraph 
(G) and by inserting after subparagraph (C) the following new 
subparagraphs:
                    ``(D) the amount of outstanding principal on the 
                mortgage as of the beginning of such calendar year,
                    ``(E) the date of the origination of the mortgage,
                    ``(F) the address (or other description in the case 
                of property without an address) of the property which 
                secures the mortgage, and''.

    (b) Statements to Individuals.--Section 6050H(d)(2) of such Code is 
amended by striking ``subsection (b)(2)(C)'' and inserting 
``subparagraphs (C), (D), (E), and (F) of subsection (b)(2)''.
    (c) <<NOTE: Applicability. 26 USC 6050H note.>> Effective Date.--The 
amendments made by this section shall apply to returns required to be 
made, and statements required to be furnished, after December 31, 2016.
SEC. 2004. CONSISTENT BASIS REPORTING BETWEEN ESTATE AND PERSON 
                          ACQUIRING PROPERTY FROM DECEDENT.

    (a) Property Acquired From a Decedent.--Section 1014 of the Internal 
Revenue Code of 1986 is amended by adding at the end the following new 
subsection:
    ``(f) Basis Must Be Consistent With Estate Tax Return.--For purposes 
of this section--
            ``(1) <<NOTE: Applicability.>> In general.--The basis of any 
        property to which subsection (a) applies shall not exceed--
                    ``(A) in the case of property the final value of 
                which has been determined for purposes of the tax 
                imposed by chapter 11 on the estate of such decedent, 
                such value, and

[[Page 129 STAT. 455]]

                    ``(B) in the case of property not described in 
                subparagraph (A) and with respect to which a statement 
                has been furnished under section 6035(a) identifying the 
                value of such property, such value.
            ``(2) <<NOTE: Applicability.>> Exception.--Paragraph (1) 
        shall only apply to any property whose inclusion in the 
        decedent's estate increased the liability for the tax imposed by 
        chapter 11 (reduced by credits allowable against such tax) on 
        such estate.
            ``(3) Determination.--For purposes of paragraph (1), the 
        basis of property has been determined for purposes of the tax 
        imposed by chapter 11 if--
                    ``(A) the value of such property is shown on a 
                return under section 6018 and such value is not 
                contested by the Secretary before the expiration of the 
                time for assessing a tax under chapter 11,
                    ``(B) in a case not described in subparagraph (A), 
                the value is specified by the Secretary and such value 
                is not timely contested by the executor of the estate, 
                or
                    ``(C) the value is determined by a court or pursuant 
                to a settlement agreement with the Secretary.
            ``(4) Regulations.--The Secretary may by regulations provide 
        exceptions to the application of this subsection.''.

    (b) Information Reporting.--
            (1) In general.--Subpart A of part III of subchapter A of 
        chapter 61 of such Code is amended by inserting after section 
        6034A the following new section:
``SEC. 6035. <<NOTE: 26 USC 6035.>> BASIS INFORMATION TO PERSONS 
                          ACQUIRING PROPERTY FROM DECEDENT.

    ``(a) Information With Respect to Property Acquired From 
Decedents.--
            ``(1) In general.--The executor of any estate required to 
        file a return under section 6018(a) shall furnish to the 
        Secretary and to each person acquiring any interest in property 
        included in the decedent's gross estate for Federal estate tax 
        purposes a statement identifying the value of each interest in 
        such property as reported on such return and such other 
        information with respect to such interest as the Secretary may 
        prescribe.
            ``(2) Statements by beneficiaries.--Each person required to 
        file a return under section 6018(b) shall furnish to the 
        Secretary and to each other person who holds a legal or 
        beneficial interest in the property to which such return relates 
        a statement identifying the information described in paragraph 
        (1).
            ``(3) Time for furnishing statement.--
                    ``(A) In general.--Each statement required to be 
                furnished under paragraph (1) or (2) shall be furnished 
                at such time as the Secretary may prescribe, but in no 
                case at a time later than the earlier of--
                          ``(i) the date which is 30 days after the date 
                      on which the return under section 6018 was 
                      required to be filed (including extensions, if 
                      any), or
                          ``(ii) the date which is 30 days after the 
                      date such return is filed.
                    ``(B) <<NOTE: Deadline.>> Adjustments.--In any case 
                in which there is an adjustment to the information 
                required to be included on a statement filed under 
                paragraph (1) or (2) after such

[[Page 129 STAT. 456]]

                statement has been filed, a supplemental statement under 
                such paragraph shall be filed not later than the date 
                which is 30 days after such adjustment is made.

    ``(b) Regulations.--The Secretary shall prescribe such regulations 
as necessary to carry out this section, including regulations relating 
to--
            ``(1) the application of this section to property with 
        regard to which no estate tax return is required to be filed, 
        and
            ``(2) situations in which the surviving joint tenant or 
        other recipient may have better information than the executor 
        regarding the basis or fair market value of the property.''.
            (2) Penalty for failure to file.--
                    (A) Return.--Section 6724(d)(1) of such 
                Code <<NOTE: 26 USC 6724.>> is amended by striking 
                ``and'' at the end of subparagraph (B), by striking the 
                period at the end of subparagraph (C) and inserting ``, 
                and'', and by adding at the end the following new 
                subparagraph:
                    ``(D) any statement required to be filed with the 
                Secretary under section 6035.''.
                    (B) Statement.--Section 6724(d)(2) of such Code is 
                amended by striking ``or'' at the end of subparagraph 
                (GG), by striking the period at the end of subparagraph 
                (HH) and inserting ``, or'', and by adding at the end 
                the following new subparagraph:
                    ``(II) section 6035 (other than a statement 
                described in paragraph (1)(D)).''.
            (3) <<NOTE: 26 USC prec. 6031.>> Clerical amendment.--The 
        table of sections for subpart A of part III of subchapter A of 
        chapter 61 of such Code is amended by inserting after the item 
        relating to section 6034A the following new item:

``Sec. 6035. Basis information to persons acquiring property from 
           decedent.''.

    (c) Penalty for Inconsistent Reporting.--
            (1) In general.--Section 6662(b) of such Code is amended by 
        inserting after paragraph (7) the following new paragraph:
            ``(8) Any inconsistent estate basis.''.
            (2) Inconsistent basis reporting.--Section 6662 of such Code 
        is amended by adding at the end the following new subsection:

    ``(k) Inconsistent Estate Basis Reporting.--For purposes of this 
section, there is an `inconsistent estate basis' if the basis of 
property claimed on a return exceeds the basis as determined under 
section 1014(f).''.
    (d) <<NOTE: Applicability. 26 USC 1014 note.>> Effective Date.--The 
amendments made by this section shall apply to property with respect to 
which an estate tax return is filed after the date of the enactment of 
this Act.
SEC. 2005. CLARIFICATION OF 6-YEAR STATUTE OF LIMITATIONS IN CASE 
                          OF OVERSTATEMENT OF BASIS.

    (a) In General.--Section 6501(e)(1)(B) of the Internal Revenue Code 
of 1986 <<NOTE: 26 USC 6501.>> is amended--
            (1) by striking ``and'' at the end of clause (i), by 
        redesignating clause (ii) as clause (iii), and by inserting 
        after clause (i) the following new clause:
                          ``(ii) An understatement of gross income by 
                      reason of an overstatement of unrecovered cost or 
                      other basis is an omission from gross income; 
                      and'', and

[[Page 129 STAT. 457]]

            (2) by inserting ``(other than in the case of an 
        overstatement of unrecovered cost or other basis)'' in clause 
        (iii) (as so redesignated) after ``In determining the amount 
        omitted from gross income''.

    (b) <<NOTE: Applicability. 26 USC 6501 note.>> Effective Date.--The 
amendments made by this section shall apply to--
            (1) returns filed after the date of the enactment of this 
        Act, and
            (2) returns filed on or before such date if the period 
        specified in section 6501 of the Internal Revenue Code of 1986 
        (determined without regard to such amendments) for assessment of 
        the taxes with respect to which such return relates has not 
        expired as of such date.
SEC. 2006. TAX RETURN DUE DATES.

    (a) Due Dates for Returns of Partnerships, S Corporations, and C 
Corporations.--
            (1) Partnerships and s corporations.--
                    (A) In general.--So much of subsection (b) of 6072 
                of the Internal Revenue Code of 1986 as precedes the 
                second sentence thereof <<NOTE: 26 USC 6072.>> is 
                amended to read as follows:

    ``(b) Returns of Partnerships and S Corporations.--Returns of 
partnerships under section 6031 and returns of S corporations under 
sections 6012 and 6037 made on the basis of the calendar year shall be 
filed on or before the 15th day of March following the close of the 
calendar year, and such returns made on the basis of a fiscal year shall 
be filed on or before the 15th day of the third month following the 
close of the fiscal year.''.
                    (B) Conforming amendment.--Section 6072(a) of such 
                Code is amended by striking ``6017, or 6031'' and 
                inserting ``or 6017''.
            (2) Conforming amendments relating to c corporation due date 
        of 15th day of fourth month following taxable year.--
                    (A) Section 170(a)(2)(B) of such Code is amended by 
                striking ``third month'' and inserting ``fourth month''.
                    (B) Section 563 of such Code is amended by striking 
                ``third month'' each place it appears and inserting 
                ``fourth month''.
                    (C) Section 1354(d)(1)(B)(i) of such Code is amended 
                by striking ``3d month'' and inserting ``4th month''.
                    (D) Subsections (a) and (c) of section 6167 of such 
                Code are each amended by striking ``third month'' and 
                inserting ``fourth month''.
                    (E) Section 6425(a)(1) of such Code is amended by 
                striking ``third month'' and inserting ``fourth month''.
                    (F) Subsections (b)(2)(A), (g)(3), and (h)(1) of 
                section 6655 of such Code are each amended by striking 
                ``3rd month'' and inserting ``4th month''.
                    (G) Section 6655(g)(4) of such Code is amended by 
                redesignating subparagraph (E) as subparagraph (F) and 
                by inserting after subparagraph (D) the following new 
                subparagraph:
                    ``(E) <<NOTE: Applicability.>> Subsection (b)(2)(A) 
                shall be applied by substituting `3rd month' for `4th 
                month'.''.
            (3) <<NOTE: Applicability. 26 USC 170 note.>> Effective 
        dates.--

[[Page 129 STAT. 458]]

                    (A) In general.--Except as provided in subparagraph 
                (B), the amendments made by this subsection shall apply 
                to returns for taxable years beginning after December 
                31, 2015.
                    (B) Special rule for c corporations with fiscal 
                years ending on june 30.--In the case of any C 
                corporation with a taxable year ending on June 30, the 
                amendments made by this subsection shall apply to 
                returns for taxable years beginning after December 31, 
                2025.

    (b) <<NOTE: Extensions. 26 USC 608 note.>> Modification of Due Dates 
by Regulation.--In the case of returns for taxable years beginning after 
December 31, 2015, the Secretary of the Treasury, or the Secretary's 
designee, shall modify appropriate regulations to provide as follows:
            (1) The maximum extension for the returns of partnerships 
        filing Form 1065 shall be a 6-month period ending on September 
        15 for calendar year taxpayers.
            (2) The maximum extension for the returns of trusts filing 
        Form 1041 shall be a 5\1/2\-month period ending on September 30 
        for calendar year taxpayers.
            (3) The maximum extension for the returns of employee 
        benefit plans filing Form 5500 shall be an automatic 3\1/2\-
        month period ending on November 15 for calendar year plans.
            (4) The maximum extension for the returns of organizations 
        exempt from income tax filing Form 990 (series) shall be an 
        automatic 6-month period ending on November 15 for calendar year 
        filers.
            (5) The maximum extension for the returns of organizations 
        exempt from income tax that are required to file Form 4720 
        returns of excise taxes shall be an automatic 6-month period 
        beginning on the due date for filing the return (without regard 
        to any extensions).
            (6) The maximum extension for the returns of trusts required 
        to file Form 5227 shall be an automatic 6-month period beginning 
        on the due date for filing the return (without regard to any 
        extensions).
            (7) The maximum extension for filing Form 6069, Return of 
        Excise Tax on Excess Contributions to Black Lung Benefit Trust 
        Under Section 4953 and Computation of Section 192 Deduction, 
        shall be an automatic 6-month period beginning on the due date 
        for filing the return (without regard to any extensions).
            (8) The maximum extension for a taxpayer required to file 
        Form 8870 shall be an automatic 6-month period beginning on the 
        due date for filing the return (without regard to any 
        extensions).
            (9) The due date of Form 3520-A, Annual Information Return 
        of a Foreign Trust with a United States Owner, shall be the 15th 
        day of the 3d month after the close of the trust's taxable year, 
        and the maximum extension shall be a 6-month period beginning on 
        such day.
            (10) The due date of Form 3520, Annual Return to Report 
        Transactions with Foreign Trusts and Receipt of Certain Foreign 
        Gifts, for calendar year filers shall be April 15 with a maximum 
        extension for a 6-month period ending on October 15.
            (11) The due date of FinCEN Report 114 (relating to Report 
        of Foreign Bank and Financial Accounts) shall be April 15

[[Page 129 STAT. 459]]

        with a maximum extension for a 6-month period ending on October 
        15 and with provision for an extension under rules similar to 
        the rules in Treas. Reg. section 1.6081-5. <<NOTE: Waiver 
        authority.>> For any taxpayer required to file such Form for the 
        first time, any penalty for failure to timely request for, or 
        file, an extension, may be waived by the Secretary.

    (c) Corporations Permitted Statutory Automatic 6-Month Extension of 
Income Tax Returns.--
            (1) In general.--Section 6081(b) of such Code <<NOTE: 26 USC 
        6081.>> is amended--
                    (A) by striking ``3 months'' and inserting ``6 
                months'', and
                    (B) <<NOTE: Applicability.>> by adding at the end 
                the following: ``In the case of any return for a taxable 
                year of a C corporation which ends on December 31 and 
                begins before January 1, 2026, the first sentence of 
                this subsection shall be applied by substituting `5 
                months' for `6 months'. In the case of any return for a 
                taxable year of a C corporation which ends on June 30 
                and begins before January 1, 2026, the first sentence of 
                this subsection shall be applied by substituting `7 
                months' for `6 months'.''.
            (2) <<NOTE: Applicability. 26 USC 6081 note.>>  Effective 
        date.--The amendments made by this subsection shall apply to 
        returns for taxable years beginning after December 31, 2015.
SEC. 2007. TRANSFERS OF EXCESS PENSION ASSETS TO RETIREE HEALTH 
                          ACCOUNTS.

    (a) In General.--Section 420(b)(4) of the Internal Revenue Code of 
1986 is amended by striking ``December 31, 2021'' and inserting 
``December 31, 2025''.
    (b) Conforming ERISA Amendments.--
            (1) Sections 101(e)(3), 403(c)(1), and 408(b)(13) of the 
        Employee Retirement Income Security Act of 1974 (29 U.S.C. 
        1021(e)(3), 1103(c)(1), 1108(b)(13)) are each amended by 
        striking ``MAP-21' '' and inserting ``Surface Transportation and 
        Veterans Health Care Choice Improvement Act of 2015''.
            (2) Section 408(b)(13) of such Act (29 U.S.C. 1108(b)(13)) 
        is amended by striking ``January 1, 2022'' and inserting 
        ``January 1, 2026''.
SEC. 2008. EQUALIZATION OF HIGHWAY TRUST FUND EXCISE TAXES ON 
                          LIQUEFIED NATURAL GAS, LIQUEFIED 
                          PETROLEUM GAS, AND COMPRESSED NATURAL 
                          GAS.

    (a) Liquefied Petroleum Gas.--
            (1) In general.--Section 4041(a)(2)(B) of the Internal 
        Revenue Code of 1986 <<NOTE: 26 USC 4041.>> is amended by 
        striking ``and'' at the end of clause (i), by redesignating 
        clause (ii) as clause (iii), and by inserting after clause (i) 
        the following new clause:
                          ``(ii) in the case of liquefied petroleum gas, 
                      18.3 cents per energy equivalent of a gallon of 
                      gasoline, and''.
            (2) Energy equivalent of a gallon of gasoline.--Section 
        4041(a)(2) of such Code is amended by adding at the end the 
        following:
                    ``(C) Energy equivalent of a gallon of gasoline.--
                For purposes of this paragraph, the term `energy 
                equivalent of a gallon of gasoline' means, with respect 
                to a liquefied petroleum gas fuel, the amount of such 
                fuel having a Btu

[[Page 129 STAT. 460]]

                content of 115,400 (lower heating value). For purposes 
                of the preceding sentence, a Btu content of 115,400 
                (lower heating value) is equal to 5.75 pounds of 
                liquefied petroleum gas.''.

    (b) Liquefied Natural Gas.--
            (1) <<NOTE: 26 USC 4041.>> In general.--Section 
        4041(a)(2)(B) of such Code, as amended by subsection (a)(1), is 
        amended by striking ``and'' at the end of clause (ii), by 
        striking the period at the end of clause (iii) and inserting ``, 
        and'' and by inserting after clause (iii) the following new 
        clause:
                          ``(iv) in the case of liquefied natural gas, 
                      24.3 cents per energy equivalent of a gallon of 
                      diesel.''.
            (2) Energy equivalent of a gallon of diesel.--Section 
        4041(a)(2) of such Code, as amended by subsection (a)(2), is 
        amended by adding at the end the following:
                    ``(D) <<NOTE: Definition.>> Energy equivalent of a 
                gallon of diesel.--For purposes of this paragraph, the 
                term `energy equivalent of a gallon of diesel' means, 
                with respect to a liquefied natural gas fuel, the amount 
                of such fuel having a Btu content of 128,700 (lower 
                heating value). For purposes of the preceding sentence, 
                a Btu content of 128,700 (lower heating value) is equal 
                to 6.06 pounds of liquefied natural gas.''.
            (3) Conforming amendments.--Section 4041(a)(2)(B)(iii) of 
        such Code, as redesignated by subsection (a)(1), is amended--
                    (A) by striking ``liquefied natural gas,'', and
                    (B) by striking ``peat), and'' and inserting ``peat) 
                and''.

    (c) Energy Equivalent of a Gallon of Gasoline to Compressed Natural 
Gas.--Section 4041(a)(3) of such Code is amended by adding at the end 
the following:
                    ``(D) <<NOTE: Definition.>> Energy equivalent of a 
                gallon of gasoline.--For purposes of this paragraph, the 
                term `energy equivalent of a gallon of gasoline' means 
                5.66 pounds of compressed natural gas.''.

    (d) <<NOTE: Applicability. 26 USC 4041 note.>> Effective Date.--The 
amendments made by this section shall apply to any sale or use of fuel 
after December 31, 2015.

                    TITLE III--ADDITIONAL PROVISIONS

SEC. 3001. SERVICE FEES.

    Paragraph (4) of section 44940(i) of title 49, United States Code, 
is amended by adding at the end the following new subparagraphs:
                    ``(K) $1,560,000,000 for fiscal year 2024.
                    ``(L) $1,600,000,000 for fiscal year 2025.''.

  TITLE IV-- <<NOTE: VA Budget and Choice Improvement Act.>> VETERANS 
PROVISIONS
SEC. 4001. <<NOTE: 38 USC 101 note.>> SHORT TITLE.

    This title may be cited as the ``VA Budget and Choice Improvement 
Act''.

[[Page 129 STAT. 461]]

SEC. 4002. PLAN TO CONSOLIDATE PROGRAMS OF DEPARTMENT OF VETERANS 
                          AFFAIRS TO IMPROVE ACCESS TO CARE.

    (a) Plan.--The Secretary of Veterans Affairs shall develop a plan to 
consolidate all non-Department provider programs by establishing a new, 
single program to be known as the ``Veterans Choice Program'' to furnish 
hospital care and medical services to veterans enrolled in the system of 
patient enrollment established under section 1705(a) of title 38, United 
States Code, at non-Department facilities.
    (b) Elements.--The plan developed under subsection (a) to establish 
the Veterans Choice Program to furnish hospital care and medical 
services at non-Department facilities shall include, at a minimum, the 
following:
            (1) A standardized method to furnish such care and services 
        that incorporates the strengths of the non-Department provider 
        programs into a single streamlined program that the Secretary 
        administers uniformly in each Veterans Service Integrated 
        Network and throughout the medical system of the Veterans Health 
        Administration.
            (2) An identification of the eligibility requirements for 
        any such care and services, including with respect to service-
        connected disabilities and non-service-connected disabilities.
            (3) A description of the authorization process for such care 
        or medical services, including with respect to identifying the 
        roles of clinicians, schedulers, any third-party administrators, 
        the Chief Business Office of the Department, and any other 
        entity involved in the authorization process.
            (4) The structuring of the billing and reimbursement 
        process, including the use of third-party medical claims 
        adjudicators or technology that supports automatic adjudication.
            (5) A description of the reimbursement rate to be paid to 
        health care providers under such program.
            (6) An identification of how the Secretary will determine 
        the eligibility requirements of health care providers at non-
        Department facilities to participate in such program, including 
        how the Secretary plans to structure a non-Department care 
        network to allow the maximum amount of flexibility in providing 
        care and services under the program.
            (7) An explanation of the processes to be used to ensure 
        that the Secretary will fully comply with all requirements of 
        chapter 39 of title 31, United States Code (commonly referred to 
        as the ``Prompt Payment Act''), in paying for such care and 
        services furnished at non-Department facilities.
            (8) A description of how, to the greatest extent 
        practicable, the Secretary plans to use infrastructure and 
        networks of non-Department provider programs that exist as of 
        the date of the plan to implement such program.
            (9) A description of how--
                    (A) health care providers at non-Department 
                facilities that furnish such care or services to 
                veterans under such program will have access to, and 
                transmit back to the Department, the medical records of 
                such veterans; and
                    (B) the Department will receive from such non-
                Department providers such medical records and any other 
                relevant information.

[[Page 129 STAT. 462]]

            (10) A description of how the Secretary plans to ensure an 
        efficient transition to such program for veterans who 
        participate in the non-Department provider programs, including a 
        timeline, milestones, and estimated costs for implementation, 
        outreach, and training.

    (c) <<NOTE: Deadline. Reports.>> Submission.--Not later than 
November 1, 2015, the Secretary shall submit to the Committees on 
Veterans' Affairs of the House of Representatives and the Senate a 
report containing--
            (1) a description of each non-Department provider program 
        and the statutory authority for each such program;
            (2) the plan under subsection (a);
            (3) the estimated costs and budgetary requirements to 
        implement the plan and to furnish hospital care and medical 
        services pursuant to such plan; and
            (4) <<NOTE: Recommenda- tions.>> any recommendations for 
        legislative proposals the Secretary determines necessary to 
        implement such plan.

    (d) Definitions.--In this section:
            (1) The term ``non-Department facility'' has the meaning 
        given that term in section 1701 of title 38, United States Code.
            (2) The term ``non-Department provider programs'' means each 
        program administered by the Secretary of Veterans Affairs under 
        which the Secretary enters into contracts or other agreements 
        with health care providers at non-Department facilities to 
        furnish hospital care and medical services to veterans, 
        including pursuant to the following:
                    (A) Section 1703 of title 38, United States Code.
                    (B) The Veterans Choice Program established by 
                section 101 of the Veterans Access, Choice, and 
                Accountability Act of 2014 (Public Law 113-146; 38 
                U.S.C. 1701 note).
                    (C) The Patient Centered Community Care Program 
                (known as ``PC3'').
                    (D) The pilot program established by section 403 of 
                the Veterans' Mental Health and Other Care Improvements 
                Act of 2008 (Public Law 110-387; 38 U.S.C. 1703 note) 
                (known as ``Project ARCH'').
                    (E) Contracts relating to dialysis.
                    (F) Agreements entered into by the Secretary with--
                          (i) the Secretary of Defense, the Director of 
                      the Indian Health Service, or any the head of any 
                      other department or agency of the Federal 
                      Government; or
                          (ii) any academic affiliate or other non-
                      governmental entity.
                    (G) Programs relating to emergency care, including 
                under sections 1725 and 1728 of title 38, United States 
                Code.
SEC. 4003. <<NOTE: 38 USC 1701 note.>> FUNDING ACCOUNT FOR NON-
                          DEPARTMENT CARE.

    Each budget of the President submitted to Congress under section 
1105 of title 31, United States Code, for fiscal year 2017 and each 
fiscal year thereafter shall include an appropriations account for non-
Department provider programs (as defined in section 2(d)) to be 
comprised of--
            (1) discretionary medical services funding that is 
        designated for hospital care and medical services furnished at 
        non-Department facilities; and

[[Page 129 STAT. 463]]

            (2) any funds transferred for such purpose from the Veterans 
        Choice Fund established by section 802 of the Veterans Access, 
        Choice, and Accountability Act of 2014 (Public Law 113-146; 128 
        Stat. 1802).
SEC. 4004. TEMPORARY AUTHORIZATION OF USE OF VETERANS CHOICE FUNDS 
                          FOR CERTAIN PROGRAMS.

    (a) In General.--Subsection (c) of section 802 of the Veterans 
Access, Choice, and Accountability Act of 2014 (Public Law 113-146; 128 
Stat. 1802) <<NOTE: 38 USC 1701 note.>> is amended--
            (1) in paragraph (1), by striking ``Any amounts'' and 
        inserting ``Except as provided by paragraph (3), any amounts''; 
        and
            (2) by adding at the end the following paragraph:
            ``(3) Temporary authority for other uses.--
                    ``(A) Other non-department care.--In addition to the 
                use of amounts described in paragraph (1), of the 
                amounts deposited in the Veterans Choice Fund, not more 
                than $3,348,500,000 may be used by the Secretary during 
                the period described in subparagraph (C) for amounts 
                obligated by the Secretary on or after May 1, 2015, to 
                furnish health care to individuals pursuant to chapter 
                17 of title 38, United States Code, at non-Department 
                facilities, including pursuant to non-Department 
                provider programs other than the program established by 
                section 101.
                    ``(B) Hepatitis c.--Of the amount specified in 
                subparagraph (A), not more than $500,000,000 may be used 
                by the Secretary during the period described in 
                subparagraph (C) for pharmaceutical expenses relating to 
                the treatment of Hepatitis C.
                    ``(C) Period described.--The period described in 
                this subparagraph is the period beginning on the date of 
                the enactment of the VA Budget and Choice Improvement 
                Act and ending on October 1, 2015.
                    ``(D) Reports.--Not later than 14 days after the 
                date of the enactment of the VA Budget and Choice 
                Improvement Act, and not less frequently than once every 
                14-day period thereafter during the period described in 
                subparagraph (C), the Secretary shall submit to the 
                appropriate congressional committees a report 
                detailing--
                          ``(i) the amounts used by the Secretary 
                      pursuant to subparagraphs (A) and (B); and
                          ``(ii) an identification of such amounts 
                      listed by the non-Department provider program for 
                      which the amounts were used.
                    ``(E) Definitions.--In this paragraph:
                          ``(i) The term `appropriate congressional 
                      committees' means--
                                    ``(I) the Committee on Veterans' 
                                Affairs and the Committee on 
                                Appropriations of the House of 
                                Representatives; and
                                    ``(II) the Committee on Veterans' 
                                Affairs and the Committee on 
                                Appropriations of the Senate.
                          ``(ii) The term `non-Department facilities' 
                      has the meaning given that term in section 1701 of 
                      title 38, United States Code.

[[Page 129 STAT. 464]]

                          ``(iii) The term `non-Department provider 
                      program' has the meaning given that term in 
                      section 4002(d) of the VA Budget and Choice 
                      Improvement Act.''.

    (b) Conforming Amendment.--Subsection (d)(1) of such <<NOTE: 128 
Stat. 1802.>> section is amended by inserting before the period at the 
end the following: ``(or for hospital care and medical services pursuant 
to subsection (c)(3) of this section)''.
SEC. 4005. MODIFICATIONS OF VETERANS CHOICE PROGRAM.

    (a) Increased Period of Follow-Up Care.--Subsection (h) of section 
101 of the Veterans Access, Choice, and Accountability Act of 2014 
(Public Law 113-146; 38 U.S.C. 1701 note) is amended by striking ``(but 
for a period not exceeding 60 days)''.
    (b) Expansion of Eligibility.--Such section is further amended--
            (1) by striking paragraph (1) of subsection (b) and 
        inserting the following new paragraph:
            ``(1) the veteran is enrolled in the patient enrollment 
        system of the Department of Veterans Affairs established and 
        operated under section 1705 of title 38, United States Code, 
        including any such veteran who has not received hospital care or 
        medical services from the Department and has contacted the 
        Department seeking an initial appointment from the Department 
        for the receipt of such care or services; and''; and
            (2) in subsection (g)(1), by striking ``In the case'' and 
        all that follows through ``, when'' and insert ``When''.

    (c) Expansion of Providers.--Such section is further amended--
            (1) in subsection (a)(1)(B), by adding at the end the 
        following new clause:
                          ``(v) Subject to subsection (d)(5), a health 
                      care provider not otherwise covered under any of 
                      clauses (i) through (iv).''; and
            (2) in subsection (d), by adding at the end the following 
        new paragraph:
            ``(5) <<NOTE: Criteria.>> Agreements with other providers.--
        In accordance with the rates determined pursuant to paragraph 
        (2), the Secretary may enter into agreements under paragraph (1) 
        for furnishing care and services to eligible veterans under this 
        section with an entity specified in subsection (a)(1)(B)(v) if 
        the entity meets criteria established by the Secretary for 
        purposes of this section.''.

    (d) Clarification of Wait Times.--Subparagraph (A) of subsection 
(b)(2) of such section is amended to read as follows:
                    ``(A) attempts, or has attempted, to schedule an 
                appointment for the receipt of hospital care or medical 
                services under chapter 17 of title 38, United States 
                Code, but is unable to schedule an appointment within--
                          ``(i) the wait-time goals of the Veterans 
                      Health Administration for the furnishing of such 
                      care or services; or
                          ``(ii) with respect to such care or services 
                      that are clinically necessary, the period 
                      determined necessary for such care or services if 
                      such period is shorter than such wait-time 
                      goals;''.

[[Page 129 STAT. 465]]

    (e) Modification of Distance Requirement.--Subparagraph (B) of 
subsection (b)(2) of such section <<NOTE: 38 USC 1701 note.>> is amended 
to read as follows:
                    ``(B) resides more than 40 miles (as calculated 
                based on distance traveled) from--
                          ``(i) with respect to a veteran who is seeking 
                      primary care, a medical facility of the 
                      Department, including a community-based outpatient 
                      clinic, that is able to provide such primary care 
                      by a full-time primary care physician; or
                          ``(ii) with respect to a veteran not covered 
                      under clause (i), the medical facility of the 
                      Department, including a community-based outpatient 
                      clinic, that is closest to the residence of the 
                      veteran;''.
SEC. 4006. <<NOTE: 38 USC 1701 note.>> LIMITATION ON DIALYSIS 
                          PILOT PROGRAM.

    (a) Limitation.--None of the funds authorized to be appropriated or 
otherwise made available to the Secretary of Veterans Affairs may be 
used to expand the dialysis pilot program or to create any new dialysis 
capability provided by the Department in a facility that is not an 
initial facility under the dialysis pilot program until--
            (1) <<NOTE: Analysis.>> an independent analysis of the 
        dialysis pilot program is conducted for each such initial 
        facility;
            (2) <<NOTE: Reports.>> the Secretary submits to the 
        appropriate congressional committees the report under subsection 
        (b); and
            (3) <<NOTE: Time period.>> a period of 180 days has elapsed 
        following the date on which the Secretary submits such report.

    (b) Report.--The Secretary shall submit to the appropriate 
congressional committees a report containing the following:
            (1) The independent analysis described in subsection (a)(1).
            (2) <<NOTE: Plan.>> A five-year dialysis investment plan 
        explaining all of the options of the Secretary for delivering 
        dialysis care to veterans, including how and where such care 
        will be delivered.

    (c) Definitions.--In this section:
            (1) The term ``appropriate congressional committees'' 
        means--
                    (A) the Committee on Veterans' Affairs and the 
                Committee on Appropriations of the House of 
                Representatives; and
                    (B) the Committee on Veterans' Affairs and the 
                Committee on Appropriations of the Senate.
            (2) The term ``dialysis pilot program'' means the pilot 
        demonstration program approved by the Under Secretary of 
        Veterans Affairs for Health in August 2010 and by the Secretary 
        of Veterans Affairs in September 2010 to provide dialysis care 
        to patients at certain outpatient facilities operated by the 
        Department of Veterans Affairs.
            (3) The term ``initial facility'' means one of the four 
        outpatient facilities identified by the Secretary to participate 
        in the dialysis pilot program prior to the date of the enactment 
        of this Act.
SEC. 4007. AMENDMENTS TO INTERNAL REVENUE CODE WITH RESPECT TO 
                          HEALTH COVERAGE OF VETERANS.

    (a) Exemption in Determination of Employer Health Insurance 
Mandate.--

[[Page 129 STAT. 466]]

            (1) In general.--Section 4980H(c)(2) of the Internal Revenue 
        Code of 1986 <<NOTE: 26 USC 4980H.>> is amended by adding at the 
        end the following:
                    ``(F) Exemption for health coverage under tricare or 
                the veterans administration.--Solely for purposes of 
                determining whether an employer is an applicable large 
                employer under this paragraph for any month, an 
                individual shall not be taken into account as an 
                employee for such month if such individual has medical 
                coverage for such month under--
                          ``(i) chapter 55 of title 10, United States 
                      Code, including coverage under the TRICARE 
                      program, or
                          ``(ii) under a health care program under 
                      chapter 17 or 18 of title 38, United States Code, 
                      as determined by the Secretary of Veterans 
                      Affairs, in coordination with the Secretary of 
                      Health and Human Services and the Secretary.''.
            (2) <<NOTE: Applicability. 26 USC 4980H note.>> Effective 
        date.--The amendment made by this subsection shall apply to 
        months beginning after December 31, 2013.

    (b) Eligibility for Health Savings Account Not Affected by Receipt 
of Medical Care for Service-Connected Disability.--
            (1) In general.--Section 223(c)(1) of the Internal Revenue 
        Code of 1986 is amended by adding at the end the following new 
        subparagraph:
                    ``(C) Special rule for individuals eligible for 
                certain veterans benefits.--An individual shall not fail 
                to be treated as an eligible individual for any period 
                merely because the individual receives hospital care or 
                medical services under any law administered by the 
                Secretary of Veterans Affairs for a service-connected 
                disability (within the meaning of section 101(16) of 
                title 38, United States Code).''.
            (2) <<NOTE: Applicability. 26 USC 223 note.>> Effective 
        date.--The amendment made by this subsection shall apply to 
        months beginning after December 31, 2015.
SEC. 4008. EMERGENCY DESIGNATIONS.

    (a) In General.--This title, except for section 4007, is designated 
as an emergency requirement pursuant to section 4(g) of the Statutory 
Pay-As-You-Go Act of 2010 (2 U.S.C. 933(g)).

[[Page 129 STAT. 467]]

    (b) Designation in Senate.--In the Senate, this title, except for 
section 4007, is designated as an emergency requirement pursuant to 
section 403(a) of S. Con. Res. 13 (111th Congress), the concurrent 
resolution on the budget for fiscal year 2010.

    Approved July 31, 2015.

LEGISLATIVE HISTORY--H.R. 3236:
---------------------------------------------------------------------------

CONGRESSIONAL RECORD, Vol. 161 (2015):
            July 29, considered and passed House.
            July 30, considered and passed Senate.
DAILY COMPILATION OF PRESIDENTIAL DOCUMENTS (2015):
            July 31, Presidential remarks.

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