I 

114TH CONGRESS 

1ST SESSION H. R. 3038 

To provide an extension of Federal-aid highway, highway safety, motor carrier 

safety, transit, and other programs funded out of the Highway Trust 

Fund, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

JULY 13, 2015 

Mr. RYAN of Wisconsin (for himself and Mr. SHUSTER) introduced the following bill; which was referred to the Committee on Transportation and 

Infrastructure, and in addition to the Committees on Ways and Means, 

Natural Resources, Science, Space, and Technology, Energy and Commerce, Homeland Security, and Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned 

A BILL 

To provide an extension of Federal-aid highway, highway 

safety, motor carrier safety, transit, and other programs 

funded out of the Highway Trust Fund, and for other 

purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 


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1 SECTION 1. SHORT TITLE; RECONCILIATION OF FUNDS; 

2 TABLE OF CONTENTS. 

3 (a) SHORT TITLE.—This Act may be cited as the 

4 ‘‘Highway and Transportation Funding Act of 2015, Part 

5 II’’. 

6 (b) RECONCILIATION OF FUNDS.—The Secretary of 

7 Transportation shall reduce the amount apportioned or al8 located for a program, project, or activity under this Act 

9 in fiscal year 2015 by amounts apportioned or allocated 

10 pursuant to the Highway and Transportation Funding Act 

11 of 2014 and the Highway and Transportation Funding 

12 Act of 2015, including the amendments made by such 

13 Acts, for the period beginning on October 1, 2014, and 

14 ending on July 31, 2015. 

15 (c) TABLE OF CONTENTS.—The table of contents for 

16 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. 


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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. 

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. 

1 TITLE I—SURFACE TRANSPOR2 TATION PROGRAM EXTEN3 SION 

4 Subtitle A—Federal-Aid Highways 

5 SEC. 1001. EXTENSION OF FEDERAL-AID HIGHWAY PRO6 GRAMS. 

7 (a) IN GENERAL.—Section 1001(a) of the Highway 

8 and Transportation Funding Act of 2014 (128 Stat. 

9 1840) is amended by striking ‘‘July 31, 2015’’ and insert10 ing ‘‘December 18, 2015’’. 

11 (b) AUTHORIZATION OF APPROPRIATIONS.— 

12 (1) HIGHWAY TRUST FUND.—Section 

13 1001(b)(1) of the Highway and Transportation 

14 Funding Act of 2014 (128 Stat. 1840) is amended 

15 to read as follows: 


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1 ‘‘(1) HIGHWAY TRUST FUND.—Except as pro2 vided in section 1002, there is authorized to be ap3 propriated out of the Highway Trust Fund (other 

4 than the Mass Transit Account)— 

5 ‘‘(A) for fiscal year 2015, a sum equal to 

6 the total amount authorized to be appropriated 

7 out of the Highway Trust Fund (other than the 

8 Mass Transit Account) for programs, projects, 

9 and activities for fiscal year 2014 under divi10 sions A and E of MAP–21 (Public Law 112– 

11 141) and title 23, United States Code (exclud12 ing chapter 4 of that title); and 

13 ‘‘(B) for the period beginning on October 

14 1, 2015, and ending on December 18, 2015, 

79 15 ⁄366 of the total amount authorized to be ap16 propriated out of the Highway Trust Fund 

17 (other than the Mass Transit Account) for pro18 grams, projects, and activities for fiscal year 

19 2015 under divisions A and E of MAP–21 

20 (Public Law 112–141) and title 23, United 

21 States Code (excluding chapter 4 of that 

22 title).’’. 

23 (2) GENERAL FUND.—Section 1123(h)(1) of 

24 MAP–21 (23 U.S.C. 202 note) is amended by strik25 ing ‘‘each of fiscal years 2013 and 2014 and 


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1 $24,986,301 out of the general fund of the Treasury 

2 to carry out the program for the period beginning on 

3 October 1, 2014, and ending on July 31, 2015’’ and 

4 inserting ‘‘each of fiscal years 2013 through 2015 

5 and $6,475,410 out of the general fund of the 

6 Treasury to carry out the program for the period be7 ginning on October 1, 2015, and ending on Decem8 ber 18, 2015’’. 

9 (c) USE OF FUNDS.— 

10 (1) IN GENERAL.—Section 1001(c)(1) of the 

11 Highway and Transportation Funding Act of 2014 

12 (128 Stat. 1840) is amended by striking ‘‘(1) IN

13 GENERAL.—’’ and all that follows through ‘‘to carry 

14 out programs’’ and inserting the following: 

15 ‘‘(1) IN GENERAL.—Except as otherwise ex16 pressly provided in this subtitle, funds authorized to 

17 be appropriated under subsection (b)(1)— 

18 ‘‘(A) for fiscal year 2015 shall be distrib19 uted, administered, limited, and made available 

20 for obligation in the same manner and at the 

21 same levels as the amounts of funds authorized 

22 to be appropriated out of the Highway Trust 

23 Fund (other than the Mass Transit Account) 

24 for fiscal year 2014; and 


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1 ‘‘(B) for the period beginning on October 

2 1, 2015, and ending on December 18, 2015, 

3 shall be distributed, administered, limited, and 

4 made available for obligation in the same manner and at the same levels as 79 5 ⁄366 of the 

6 amounts of funds authorized to be appropriated 

7 out of the Highway Trust Fund (other than the 

8 Mass Transit Account) for fiscal year 2015, 

9 to carry out programs’’. 

10 (2) OBLIGATION CEILING.—Section 1102 of 

11 MAP–21 (23 U.S.C. 104 note) is amended— 

12 (A) in subsection (a)— 

13 (i) by striking ‘‘and’’ at the end of 

14 paragraph (2); and 

15 (ii) by striking paragraph (3) and in16 serting the following: 

17 ‘‘(3) $40,256,000,000 for fiscal year 2015; and 

18 ‘‘(4) $8,689,136,612 for the period beginning 

19 on October 1, 2015, and ending on December 18, 

20 2015.’’; 

21 (B) in subsection (b)(12)— 

22 (i) by striking ‘‘each of fiscal years 

23 2013 through 2014’’ and inserting ‘‘each 

24 of fiscal years 2013 through 2015’’; and 


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1 (ii) by striking ‘‘, and for the period 

2 beginning on October 1, 2014, and ending 

3 on July 31, 2015, only in an amount equal 

4 to $639,000,000, less any reductions that 

5 would have otherwise been required for 

6 that year by section 251A of the Balanced 

7 Budget and Emergency Deficit Control Act 

8 of 1985 (2 U.S.C. 901a), then multiplied 

by 304 9 ⁄365 for that period’’ and inserting ‘‘, 

10 and for the period beginning on October 1, 

11 2015, and ending on December 18, 2015, 

12 only in an amount equal to $639,000,000, 

13 less any reductions that would have other14 wise been required for that year by section 

15 251A of the Balanced Budget and Emer16 gency Deficit Control Act of 1985 (2 

U.S.C. 901a), then multiplied by 79 17 ⁄366 for 

18 that period’’; 

19 (C) in subsection (c)— 

20 (i) in the matter preceding paragraph 

21 (1) by striking ‘‘each of fiscal years 2013 

22 through 2014 and for the period beginning 

23 on October 1, 2014, and ending on July 

24 31, 2015’’ and inserting ‘‘each of fiscal 

25 years 2013 through 2015 and for the peVerDate Sep 11 2014 00:37 Jul 14, 2015 Jkt 049200 PO 00000 Frm 00007 Fmt 6652 Sfmt 6201 E:\BILLS\H3038.IH H3038

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1 riod beginning on October 1, 2015, and 

2 ending on December 18, 2015’’; and 

3 (ii) in paragraph (2) in the matter 

4 preceding subparagraph (A) by striking 

5 ‘‘for the period beginning on October 1, 

6 2014, and ending on July 31, 2015, that 

is equal to 304 7 ⁄365 of such unobligated bal8 ance’’ and inserting ‘‘for the period begin9 ning on October 1, 2015, and ending on 

December 18, 2015, that is equal to 79 10 ⁄366

11 of such unobligated balance’’; 

12 (D) in subsection (d) in the matter pre13 ceding paragraph (1) by striking ‘‘2015’’ and 

14 inserting ‘‘2016’’; and 

15 (E) in subsection (f)(1) in the matter pre16 ceding subparagraph (A) by striking ‘‘each of 

17 fiscal years 2013 through 2014 and for the pe18 riod beginning on October 1, 2014, and ending 

19 on July 31, 2015’’ and inserting ‘‘each of fiscal 

20 years 2013 through 2015 and for the period be21 ginning on October 1, 2015, and ending on De22 cember 18, 2015’’. 

23 SEC. 1002. ADMINISTRATIVE EXPENSES. 

24 Section 1002 of the Highway and Transportation 

25 Funding Act of 2014 (128 Stat. 1842) is amended— 


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1 (1) in subsection (a) by striking ‘‘for adminis2 trative expenses of the Federal-aid highway program 

3 $366,465,753 for the period beginning on October 1, 

4 2014, and ending on July 31, 2015.’’ and inserting 

5 ‘‘for administrative expenses of the Federal-aid high6 way program— 

7 ‘‘(1) $440,000,000 for fiscal year 2015; and 

8 ‘‘(2) $94,972,678 for the period beginning on 

9 October 1, 2015, and ending on December 18, 

10 2015.’’; and 

11 (2) by striking subsection (b)(2) and inserting 

12 the following: 

13 ‘‘(2) for fiscal year 2015 and for the period be14 ginning on October 1, 2015, and ending on Decem15 ber 18, 2015, subject to the limitations on adminis16 trative expenses under the heading ‘Federal High17 way Administration’ in appropriations Acts that 

18 apply, respectively, to that fiscal year and period.’’. 

19 Subtitle B—Extension of Highway 

20 Safety Programs 

21 SEC. 1101. EXTENSION OF NATIONAL HIGHWAY TRAFFIC 

22 SAFETY ADMINISTRATION HIGHWAY SAFETY 

23 PROGRAMS. 

24 (a) EXTENSION OF PROGRAMS.— 


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1 (1) HIGHWAY SAFETY PROGRAMS.—Section 

2 31101(a)(1) of MAP–21 (126 Stat. 733) is amend3 ed— 

4 (A) by striking ‘‘and’’ at the end of sub5 paragraph (B); and 

6 (B) by striking subparagraph (C) and in7 serting the following: 

8 ‘‘(C) $235,000,000 for fiscal year 2015; 

9 and 

10 ‘‘(D) $50,724,044 for the period beginning 

11 on October 1, 2015, and ending on December 

12 18, 2015.’’. 

13 (2) HIGHWAY SAFETY RESEARCH AND DEVEL14 OPMENT.—Section 31101(a)(2) of MAP–21 (126 

15 Stat. 733) is amended— 

16 (A) by striking ‘‘and’’ at the end of sub17 paragraph (B); and 

18 (B) by striking subparagraph (C) and in19 serting the following: 

20 ‘‘(C) $113,500,000 for fiscal year 2015; 

21 and 

22 ‘‘(D) $24,498,634 for the period beginning 

23 on October 1, 2015, and ending on December 

24 18, 2015.’’. 


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1 (3) NATIONAL PRIORITY SAFETY PROGRAMS.— 

2 Section 31101(a)(3) of MAP–21 (126 Stat. 733) is 

3 amended— 

4 (A) by striking ‘‘and’’ at the end of sub5 paragraph (B); and 

6 (B) by striking subparagraph (C) and in7 serting the following: 

8 ‘‘(C) $272,000,000 for fiscal year 2015; 

9 and 

10 ‘‘(D) $58,710,383 for the period beginning 

11 on October 1, 2015, and ending on December 

12 18, 2015.’’. 

13 (4) NATIONAL DRIVER REGISTER.—Section 

14 31101(a)(4) of MAP–21 (126 Stat. 733) is amend15 ed— 

16 (A) by striking ‘‘and’’ at the end of sub17 paragraph (B); and 

18 (B) by striking subparagraph (C) and in19 serting the following: 

20 ‘‘(C) $5,000,000 for fiscal year 2015; and 

21 ‘‘(D) $1,079,235 for the period beginning 

22 on October 1, 2015, and ending on December 

23 18, 2015.’’. 

24 (5) HIGH VISIBILITY ENFORCEMENT PRO25 GRAM.— 


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1 (A) AUTHORIZATION OF APPROPRIA2 TIONS.—Section 31101(a)(5) of MAP–21 (126 

3 Stat. 733) is amended— 

4 (i) by striking ‘‘and’’ at the end of 

5 subparagraph (B); and 

6 (ii) by striking subparagraph (C) and 

7 inserting the following: 

8 ‘‘(C) $29,000,000 for fiscal year 2015; and 

9 ‘‘(D) $6,259,563 for the period beginning 

10 on October 1, 2015, and ending on December 

11 18, 2015.’’. 

12 (B) LAW ENFORCEMENT CAMPAIGNS.— 

13 Section 2009(a) of SAFETEA–LU (23 U.S.C. 

14 402 note) is amended— 

15 (i) in the first sentence by striking 

16 ‘‘each of fiscal years 2013 and 2014 and 

17 in the period beginning on October 1, 

18 2014, and ending on July 31, 2015’’ and 

19 inserting ‘‘each of fiscal years 2013 

20 through 2015 and in the period beginning 

21 on October 1, 2015, and ending on Decem22 ber 18, 2015’’; and 

23 (ii) in the second sentence by striking 

24 ‘‘each of fiscal years 2013 and 2014 and 

25 in the period beginning on October 1, 


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1 2014, and ending on July 31, 2015,’’ and 

2 inserting ‘‘each of fiscal years 2013 

3 through 2015 and in the period beginning 

4 on October 1, 2015, and ending on Decem5 ber 18, 2015,’’. 

6 (6) ADMINISTRATIVE EXPENSES.—Section 

7 31101(a)(6) of MAP–21 (126 Stat. 733) is amend8 ed— 

9 (A) by striking ‘‘and’’ at the end of sub10 paragraph (B); and 

11 (B) by striking subparagraph (C) and in12 serting the following: 

13 ‘‘(C) $25,500,000 for fiscal year 2015; and 

14 ‘‘(D) $5,504,098 for the period beginning 

15 on October 1, 2015, and ending on December 

16 18, 2015.’’. 

17 (b) COOPERATIVE RESEARCH AND EVALUATION.— 

18 Section 403(f)(1) of title 23, United States Code, is 

19 amended by striking ‘‘each fiscal year ending before Octo20 ber 1, 2014, and $2,082,192 of the total amount available 

21 for apportionment to the States for highway safety pro22 grams under section 402(c) in the period beginning on Oc23 tober 1, 2014, and ending on July 31, 2015,’’ and insert24 ing ‘‘each fiscal year ending before October 1, 2015, and 

25 $539,617 of the total amount available for apportionment 


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1 to the States for highway safety programs under section 

2 402(c) in the period beginning on October 1, 2015, and 

3 ending on December 18, 2015,’’. 

4 (c) APPLICABILITY OF TITLE 23.—Section 31101(c) 

5 of MAP–21 (126 Stat. 733) is amended by striking ‘‘fiscal 

6 years 2013 and 2014 and for the period beginning on Oc7 tober 1, 2014, and ending on July 31, 2015,’’ and insert8 ing ‘‘each of fiscal years 2013 through 2015 and for the 

9 period beginning on October 1, 2015, and ending on De10 cember 18, 2015,’’. 

11 SEC. 1102. EXTENSION OF FEDERAL MOTOR CARRIER SAFE12 TY ADMINISTRATION PROGRAMS. 

13 (a) MOTOR CARRIER SAFETY GRANTS.—Section 

14 31104(a) of title 49, United States Code, is amended— 

15 (1) by striking ‘‘and’’ at the end of paragraph 

16 (9); and 

17 (2) by striking paragraph (10) and inserting 

18 the following: 

19 ‘‘(10) $218,000,000 for fiscal year 2015; and 

20 ‘‘(11) $47,054,645 for the period beginning on 

21 October 1, 2015, and ending on December 18, 

22 2015.’’. 

23 (b) ADMINISTRATIVE EXPENSES.—Section 

24 31104(i)(1) of title 49, United States Code, is amended— 


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1 (1) by striking ‘‘and’’ at the end of subpara2 graph (I); and 

3 (2) by striking subparagraph (J) and inserting 

4 the following: 

5 ‘‘(J) $259,000,000 for fiscal year 2015; 

6 and 

7 ‘‘(K) $55,904,372 for the period beginning 

8 on October 1, 2015, and ending on December 

9 18, 2015.’’. 

10 (c) GRANT PROGRAMS.— 

11 (1) COMMERCIAL DRIVER’S LICENSE PROGRAM

12 IMPROVEMENT GRANTS.—Section 4101(c)(1) of 

13 SAFETEA–LU (119 Stat. 1715) is amended by 

14 striking ‘‘each of fiscal years 2013 and 2014 and 

15 $24,986,301 for the period beginning on October 1, 

16 2014, and ending on July 31, 2015’’ and inserting 

17 ‘‘each of fiscal years 2013 through 2015 and 

18 $6,475,410 for the period beginning on October 1, 

19 2015, and ending on December 18, 2015’’. 

20 (2) BORDER ENFORCEMENT GRANTS.—Section 

21 4101(c)(2) of SAFETEA–LU (119 Stat. 1715) is 

22 amended by striking ‘‘each of fiscal years 2013 and 

23 2014 and $26,652,055 for the period beginning on 

24 October 1, 2014, and ending on July 31, 2015’’ and 

25 inserting ‘‘each of fiscal years 2013 through 2015 


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1 and $6,907,104 for the period beginning on October 

2 1, 2015, and ending on December 18, 2015’’. 

3 (3) PERFORMANCE AND REGISTRATION INFOR4 MATION SYSTEM MANAGEMENT GRANT PROGRAM.— 

5 Section 4101(c)(3) of SAFETEA–LU (119 Stat. 

6 1715) is amended by striking ‘‘each of fiscal years 

7 2013 and 2014 and $4,164,384 for the period begin8 ning on October 1, 2014, and ending on July 31, 

9 2015’’ and inserting ‘‘each of fiscal years 2013 

10 through 2015 and $1,079,235 for the period begin11 ning on October 1, 2015, and ending on December 

12 18, 2015’’. 

13 (4) COMMERCIAL VEHICLE INFORMATION SYS14 TEMS AND NETWORKS DEPLOYMENT PROGRAM.— 

15 Section 4101(c)(4) of SAFETEA–LU (119 Stat. 

16 1715) is amended by striking ‘‘each of fiscal years 

17 2013 and 2014 and $20,821,918 for the period be18 ginning on October 1, 2014, and ending on July 31, 

19 2015’’ and inserting ‘‘each of fiscal years 2013 

20 through 2015 and $5,396,175 for the period begin21 ning on October 1, 2015, and ending on December 

22 18, 2015’’. 

23 (5) SAFETY DATA IMPROVEMENT GRANTS.— 

24 Section 4101(c)(5) of SAFETEA–LU (119 Stat. 

25 1715) is amended by striking ‘‘each of fiscal years 


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1 2013 and 2014 and $2,498,630 for the period begin2 ning on October 1, 2014, and ending on July 31, 

3 2015’’ and inserting ‘‘each of fiscal years 2013 

4 through 2015 and $647,541 for the period begin5 ning on October 1, 2015, and ending on December 

6 18, 2015’’. 

7 (d) HIGH-PRIORITY ACTIVITIES.—Section 

8 31104(k)(2) of title 49, United States Code, is amended 

9 by striking ‘‘each of fiscal years 2006 through 2014 and 

10 up to $12,493,151 for the period beginning on October 

11 1, 2014, and ending on July 31, 2015,’’ and inserting 

12 ‘‘each of fiscal years 2006 through 2015 and up to 

13 $3,237,705 for the period beginning on October 1, 2015, 

14 and ending on December 18, 2015,’’. 

15 (e) NEW ENTRANT AUDITS.—Section 

16 31144(g)(5)(B) of title 49, United States Code, is amend17 ed by striking ‘‘per fiscal year and up to $26,652,055 for 

18 the period beginning on October 1, 2014, and ending on 

19 July 31, 2015,’’ and inserting ‘‘per fiscal year and up to 

20 $6,907,104 for the period beginning on October 1, 2015, 

21 and ending on December 18, 2015,’’. 

22 (f) OUTREACH AND EDUCATION.—Section 4127(e) of 

23 SAFETEA–LU (119 Stat. 1741) is amended by striking 

24 ‘‘each of fiscal years 2013 and 2014 and $3,331,507 to 

25 the Federal Motor Carrier Safety Administration for the 


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1 period beginning on October 1, 2014, and ending on July 

2 31, 2015,’’ and inserting ‘‘each of fiscal years 2013 

3 through 2015 and $863,388 to the Federal Motor Carrier 

4 Safety Administration for the period beginning on October 

5 1, 2015, and ending on December 18, 2015,’’. 

6 (g) GRANT PROGRAM FOR COMMERCIAL MOTOR VE7 HICLE OPERATORS.—Section 4134(c) of SAFETEA–LU 

8 (49 U.S.C. 31301 note) is amended by striking ‘‘each of 

9 fiscal years 2005 through 2014 and $832,877 for the pe10 riod beginning on October 1, 2014, and ending on July 

11 31, 2015,’’ and inserting ‘‘each of fiscal years 2005 

12 through 2015 and $215,847 for the period beginning on 

13 October 1, 2015, and ending on December 18, 2015,’’. 

14 SEC. 1103. DINGELL-JOHNSON SPORT FISH RESTORATION 

15 ACT. 

16 Section 4 of the Dingell-Johnson Sport Fish Restora17 tion Act (16 U.S.C. 777c) is amended— 

18 (1) in subsection (a) in the matter preceding 

19 paragraph (1) by striking ‘‘each fiscal year through 

20 2014 and for the period beginning on October 1, 

21 2014, and ending on July 31, 2015’’ and inserting 

22 ‘‘each fiscal year through 2015 and for the period 

23 beginning on October 1, 2015, and ending on De24 cember 18, 2015’’; and 


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1 (2) in subsection (b)(1)(A) by striking ‘‘for 

2 each fiscal year ending before October 1, 2014, and 

3 for the period beginning on October 1, 2014, and 

4 ending on July 31, 2015,’’ and inserting ‘‘for each 

5 fiscal year ending before October 1, 2015, and for 

6 the period beginning on October 1, 2015, and ending 

7 on December 18, 2015,’’. 

8 Subtitle C—Public Transportation 

9 Programs 

10 SEC. 1201. FORMULA GRANTS FOR RURAL AREAS. 

11 Section 5311(c)(1) of title 49, United States Code, 

12 is amended— 

13 (1) in subparagraph (A) by striking ‘‘for each 

14 fiscal year ending before October 1, 2014, and 

15 $4,164,384 for the period beginning on October 1, 

16 2014, and ending on July 31, 2015,’’ and inserting 

17 ‘‘for each fiscal year ending before October 1, 2015, 

18 and $1,079,235 for the period beginning on October 

19 1, 2015, and ending on December 18, 2015,’’; and 

20 (2) in subparagraph (B) by striking ‘‘for each 

21 fiscal year ending before October 1, 2014, and 

22 $20,821,918 for the period beginning on October 1, 

23 2014, and ending on July 31, 2015,’’ and inserting 

24 ‘‘for each fiscal year ending before October 1, 2015, 


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1 and $5,396,175 for the period beginning on October 

2 1, 2015, and ending on December 18, 2015,’’. 

3 SEC. 1202. APPORTIONMENT OF APPROPRIATIONS FOR 

4 FORMULA GRANTS. 

5 Section 5336(h)(1) of title 49, United States Code, 

6 is amended by striking ‘‘for each fiscal year ending before 

7 October 1, 2014, and $24,986,301 for the period begin8 ning on October 1, 2014, and ending on July 31, 2015,’’ 

9 and inserting ‘‘for each fiscal year ending before October 

10 1, 2015, and $6,475,410 for the period beginning on Octo11 ber 1, 2015, and ending on December 18, 2015,’’. 

12 SEC. 1203. AUTHORIZATIONS FOR PUBLIC TRANSPOR13 TATION. 

14 (a) FORMULA GRANTS.—Section 5338(a) of title 49, 

15 United States Code, is amended— 

16 (1) in paragraph (1) by striking ‘‘and 

17 $7,158,575,342 for the period beginning on October 

18 1, 2014, and ending on July 31, 2015’’ and insert19 ing ‘‘$8,595,000,000 for fiscal year 2015, and 

20 $1,855,204,918 for the period beginning on October 

21 1, 2015, and ending on December 18, 2015’’; 

22 (2) in paragraph (2)— 

23 (A) in subparagraph (A) by striking ‘‘and 

24 $107,274,521 for the period beginning on Octo25 ber 1, 2014, and ending on July 31, 2015,’’ 


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1 and inserting ‘‘$128,800,000 for fiscal 2015, 

2 and $27,801,093 for the period beginning on 

3 October 1, 2015, and ending on December 18, 

4 2015,’’; 

5 (B) in subparagraph (B) by striking ‘‘for 

6 each of fiscal years 2013 and 2014 and 

7 $8,328,767 for the period beginning on October 

8 1, 2014, and ending on July 31, 2015,’’ and in9 serting ‘‘for each of fiscal years 2013 through 

10 2015 and $2,158,470 for the period beginning 

11 on October 1, 2015, and ending on December 

12 18, 2015,’’; 

13 (C) in subparagraph (C) by striking ‘‘and 

14 $3,713,505,753 for the period beginning on Oc15 tober 1, 2014, and ending on July 31, 2015,’’ 

16 and inserting ‘‘$4,458,650,000 for fiscal year 

17 2015, and $962,386,202 for the period begin18 ning on October 1, 2015, and ending on De19 cember 18, 2015,’’; 

20 (D) in subparagraph (D) by striking ‘‘and 

21 $215,132,055 for the period beginning on Octo22 ber 1, 2014, and ending on July 31, 2015,’’ 

23 and inserting ‘‘$258,300,000 for fiscal year 

24 2015, and $55,753,279 for the period beginning 


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1 on October 1, 2015, and ending on December 

2 18, 2015,’’; 

3 (E) in subparagraph (E)— 

4 (i) by striking ‘‘and $506,222,466 for 

5 the period beginning on October 1, 2014, 

6 and ending on July 31, 2015,’’ and insert7 ing ‘‘$607,800,000 for fiscal year 2015, 

8 and $131,191,803 for the period beginning 

9 on October 1, 2015, and ending on Decem10 ber 18, 2015,’’; 

11 (ii) by striking ‘‘and $24,986,301 for 

12 the period beginning on October 1, 2014, 

13 and ending on July 31, 2015,’’ and insert14 ing ‘‘$30,000,000 for fiscal year 2015, and 

15 $6,475,410 for the period beginning on 

16 October 1, 2015, and ending on December 

17 18, 2015,’’; and 

18 (iii) by striking ‘‘and $16,657,534 for 

19 the period beginning on October 1, 2014, 

20 and ending on July 31, 2015,’’ and insert21 ing ‘‘$20,000,000 for fiscal year 2015, and 

22 $4,316,940 for the period beginning on 

23 October 1, 2015, and ending on December 

24 18, 2015,’’; 


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1 (F) in subparagraph (F) by striking ‘‘each 

2 of fiscal years 2013 and 2014 and $2,498,630 

3 for the period beginning on October 1, 2014, 

4 and ending on July 31, 2015,’’ and inserting 

5 ‘‘each of fiscal years 2013 through 2015 and 

6 $647,541 for the period beginning on October 

7 1, 2015, and ending on December 18, 2015,’’; 

8 (G) in subparagraph (G) by striking ‘‘each 

9 of fiscal years 2013 and 2014 and $4,164,384 

10 for the period beginning on October 1, 2014, 

11 and ending on July 31, 2015,’’ and inserting 

12 ‘‘each of fiscal years 2013 through 2015 and 

13 $1,079,235 for the period beginning on October 

14 1, 2015, and ending on December 18, 2015,’’; 

15 (H) in subparagraph (H) by striking ‘‘each 

16 of fiscal years 2013 and 2014 and $3,206,575 

17 for the period beginning on October 1, 2014, 

18 and ending on July 31, 2015,’’ and inserting 

19 ‘‘each of fiscal years 2013 through 2015 and 

20 $831,011 for the period beginning on October 

21 1, 2015, and ending on December 18, 2015,’’; 

22 (I) in subparagraph (I) by striking ‘‘and 

23 $1,803,927,671 for the period beginning on Oc24 tober 1, 2014, and ending on July 31, 2015,’’ 

25 and inserting ‘‘$2,165,900,000 for fiscal year 


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1 2015, and $467,503,005 for the period begin2 ning on October 1, 2015, and ending on De3 cember 18, 2015,’’; 

4 (J) in subparagraph (J) by striking ‘‘and 

5 $356,304,658 for the period beginning on Octo6 ber 1, 2014, and ending on July 31, 2015,’’ 

7 and inserting ‘‘$427,800,000 for fiscal year 

8 2015, and $92,339,344 for the period beginning 

9 on October 1, 2015, and ending on December 

10 18, 2015,’’; and 

11 (K) in subparagraph (K) by striking ‘‘and 

12 $438,009,863 for the period beginning on Octo13 ber 1, 2014, and ending on July 31, 2015,’’ 

14 and inserting ‘‘$525,900,000 for fiscal year 

15 2015, and $113,513,934 for the period begin16 ning on October 1, 2015, and ending on De17 cember 18, 2015,’’. 

18 (b) RESEARCH, DEVELOPMENT DEMONSTRATION

19 AND DEPLOYMENT PROJECTS.—Section 5338(b) of title 

20 49, United States Code, is amended by striking ‘‘and 

21 $58,301,370 for the period beginning on October 1, 2014, 

22 and ending on July 31, 2015’’ and inserting ‘‘$70,000,000 

23 for fiscal year 2015, and $15,109,290 for the period be24 ginning on October 1, 2015, and ending on December 18, 

25 2015’’. 


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1 (c) TRANSIT COOPERATIVE RESEARCH PROGRAM.— 

2 Section 5338(c) of title 49, United States Code, is amend3 ed by striking ‘‘and $5,830,137 for the period beginning 

4 on October 1, 2014, and ending on July 31, 2015’’ and 

5 inserting ‘‘$7,000,000 for fiscal year 2015, and 

6 $1,510,929 for the period beginning on October 1, 2015, 

7 and ending on December 18, 2015’’. 

8 (d) TECHNICAL ASSISTANCE AND STANDARDS DE9 VELOPMENT.—Section 5338(d) of title 49, United States 

10 Code, is amended by striking ‘‘and $5,830,137 for the pe11 riod beginning on October 1, 2014, and ending on July 

12 31, 2015’’ and inserting ‘‘$7,000,000 for fiscal year 2015, 

13 and $1,510,929 for the period beginning on October 1, 

14 2015, and ending on December 18, 2015’’. 

15 (e) HUMAN RESOURCES AND TRAINING.—Section 

16 5338(e) of title 49, United States Code, is amended by 

17 striking ‘‘and $4,164,384 for the period beginning on Oc18 tober 1, 2014, and ending on July 31, 2015’’ and inserting 

19 ‘‘$5,000,000 for fiscal year 2015, and $1,079,235 for the 

20 period beginning on October 1, 2015, and ending on De21 cember 18, 2015’’. 

22 (f) CAPITAL INVESTMENT GRANTS.—Section 

23 5338(g) of title 49, United States Code, is amended by 

24 striking ‘‘and $1,558,295,890 for the period beginning on 

25 October 1, 2014, and ending on July 31, 2015’’ and inVerDate Sep 11 2014 00:37 Jul 14, 2015 Jkt 049200 PO 00000 Frm 00025 Fmt 6652 Sfmt 6201 E:\BILLS\H3038.IH H3038

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1 serting ‘‘$1,907,000,000 for fiscal year 2015, and 

2 $411,620,219 for the period beginning on October 1, 

3 2015, and ending on December 18, 2015’’. 

4 (g) ADMINISTRATION.—Section 5338(h) of title 49, 

5 United States Code, is amended— 

6 (1) in paragraph (1) by striking ‘‘and 

7 $86,619,178 for the period beginning on October 1, 

8 2014, and ending on July 31, 2015’’ and inserting 

9 ‘‘$104,000,000 for fiscal year 2015, and 

10 $22,448,087 for the period beginning on October 1, 

11 2015, and ending on December 18, 2015’’; 

12 (2) in paragraph (2) by striking ‘‘each of fiscal 

13 years 2013 and 2014 and not less than $4,164,384 

14 for the period beginning on October 1, 2014, and 

15 ending on July 31, 2015,’’ and inserting ‘‘each of 

16 fiscal years 2013 through 2015 and not less than 

17 $1,079,235 for the period beginning on October 1, 

18 2015, and ending on December 18, 2015,’’; and 

19 (3) in paragraph (3) by striking ‘‘each of fiscal 

20 years 2013 and 2014 and not less than $832,877 

21 for the period beginning on October 1, 2014, and 

22 ending on July 31, 2015,’’ and inserting ‘‘each of 

23 fiscal years 2013 through 2015 and not less than 

24 $215,847 for the period beginning on October 1, 

25 2015, and ending on December 18, 2015,’’. 


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1 SEC. 1204. BUS AND BUS FACILITIES FORMULA GRANTS. 

2 Section 5339(d)(1) of title 49, United States Code, 

3 is amended— 

4 (1) by striking ‘‘each of fiscal years 2013 and 

5 2014 and $54,553,425 for the period beginning on 

6 October 1, 2014, and ending on July 31, 2015,’’ and 

7 inserting ‘‘each of fiscal years 2013 through 2015 

8 and $14,137,978 for the period beginning on Octo9 ber 1, 2015, and ending on December 18, 2015,’’; 

10 (2) by striking ‘‘$1,041,096 for such period’’ 

11 and inserting ‘‘$269,809 for such period’’; and 

12 (3) by striking ‘‘$416,438 for such period’’ and 

13 inserting ‘‘$107,923 for such period’’. 

14 Subtitle D—Hazardous Materials 

15 SEC. 1301. AUTHORIZATION OF APPROPRIATIONS. 

16 (a) IN GENERAL.—Section 5128(a) of title 49, 

17 United States Code, is amended— 

18 (1) by striking ‘‘and’’ at the end of paragraph 

19 (2); and 

20 (2) by striking paragraph (3) and inserting the 

21 following: 

22 ‘‘(3) $42,762,000 for fiscal year 2015; and 

23 ‘‘(4) $9,230,049 for the period beginning on 

24 October 1, 2015, and ending on December 18, 

25 2015.’’. 


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1 (b) HAZARDOUS MATERIALS EMERGENCY PRE2 PAREDNESS FUND.—Section 5128(b) of title 49, United 

3 States Code, is amended— 

4 (1) in paragraph (1)— 

5 (A) in the paragraph heading by striking 

6 ‘‘FISCAL YEARS 2013 AND 2014’’ and inserting 

7 ‘‘FISCAL YEARS 2013 THROUGH 2015’’; and 

8 (B) in the matter preceding subparagraph 

9 (A) by striking ‘‘fiscal years 2013 and 2014’’ 

10 and inserting ‘‘fiscal years 2013 through 

11 2015’’; and 

12 (2) by striking paragraph (2) and inserting the 

13 following: 

14 ‘‘(2) FISCAL YEAR 2016.—From the Hazardous 

15 Materials Emergency Preparedness Fund established 

16 under section 5116(i), the Secretary may expend for 

17 the period beginning on October 1, 2015, and ending 

18 on December 18, 2015— 

19 ‘‘(A) $40,579 to carry out section 5115; 

20 ‘‘(B) $4,705,464 to carry out subsections 

21 (a) and (b) of section 5116, of which not less 

22 than $2,946,311 shall be available to carry out 

23 section 5116(b); 

24 ‘‘(C) $32,377 to carry out section 5116(f); 


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1 ‘‘(D) $134,904 to publish and distribute 

2 the Emergency Response Guidebook under sec3 tion 5116(i)(3); and 

4 ‘‘(E) $215,847 to carry out section 

5 5116(j).’’. 

6 (c) HAZARDOUS MATERIALS TRAINING GRANTS.— 

7 Section 5128(c) of title 49, United States Code, is amend8 ed by striking ‘‘each of the fiscal years 2013 and 2014 

9 and $3,331,507 for the period beginning on October 1, 

10 2014, and ending on July 31, 2015,’’ and inserting ‘‘each 

11 of fiscal years 2013 through 2015 and $863,388 for the 

12 period beginning on October 1, 2015, and ending on De13 cember 18, 2015,’’. 

14 TITLE II—REVENUE PROVISIONS 

15 SEC. 2001. EXTENSION OF HIGHWAY TRUST FUND EXPENDI16 TURE AUTHORITY. 

17 (a) HIGHWAY TRUST FUND.—Section 9503 of the 

18 Internal Revenue Code of 1986 is amended— 

19 (1) by striking ‘‘August 1, 2015’’ in subsections 

20 (b)(6)(B), (c)(1), and (e)(3) and inserting ‘‘Decem21 ber 19, 2015’’, and 

22 (2) by striking ‘‘Highway and Transportation 

23 Funding Act of 2015’’ in subsections (c)(1) and 

24 (e)(3) and inserting ‘‘Highway and Transportation 

25 Funding Act of 2015, Part II’’. 


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1 (b) SPORT FISH RESTORATION AND BOATING TRUST

2 FUND.—Section 9504 of such Code is amended— 

3 (1) by striking ‘‘Highway and Transportation 

4 Funding Act of 2015’’ each place it appears in sub5 section (b)(2) and inserting ‘‘Highway and Trans6 portation Funding Act of 2015, Part II’’, and 

7 (2) by striking ‘‘August 1, 2015’’ in subsection 

8 (d)(2) and inserting ‘‘December 19, 2015’’. 

9 (c) LEAKING UNDERGROUND STORAGE TANK TRUST

10 FUND.—Section 9508(e)(2) of such Code is amended by 

11 striking ‘‘August 1, 2015’’ and inserting ‘‘December 19, 

12 2015’’. 

13 SEC. 2002. FUNDING OF HIGHWAY TRUST FUND. 

14 Section 9503(f) of the Internal Revenue Code of 

15 1986 is amended by redesignating paragraph (7) as para16 graph (8) and by inserting after paragraph (6) the fol17 lowing new paragraph: 

18 ‘‘(7) ADDITIONAL SUMS.—Out of money in the 

19 Treasury not otherwise appropriated, there is hereby 

20 appropriated— 

21 ‘‘(A) $6,068,000,000 to the Highway Ac22 count (as defined in subsection (e)(5)(B)) in 

23 the Highway Trust Fund; and 

24 ‘‘(B) $2,000,000,000 to the Mass Transit 

25 Account in the Highway Trust Fund.’’. 


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1 SEC. 2003. MODIFICATION OF MORTGAGE REPORTING RE2 QUIREMENTS. 

3 (a) INFORMATION RETURN REQUIREMENTS.—Sec4 tion 6050H(b)(2) of the Internal Revenue Code of 1986 

5 is amended by striking ‘‘and’’ at the end of subparagraph 

6 (C), by redesignating subparagraph (D) as subparagraph 

7 (G) and by inserting after subparagraph (C) the following 

8 new subparagraphs: 

9 ‘‘(D) the amount of outstanding principal 

10 on the mortgage as of the beginning of such 

11 calendar year, 

12 ‘‘(E) the date of the origination of the 

13 mortgage, 

14 ‘‘(F) the address (or other description in 

15 the case of property without an address) of the 

16 property which secures the mortgage, and’’. 

17 (b) STATEMENTS TO INDIVIDUALS.—Section 

18 6050H(d)(2) of such Code is amended by striking ‘‘sub19 section (b)(2)(C)’’ and inserting ‘‘subparagraphs (C), (D), 

20 (E), and (F) of subsection (b)(2)’’. 

21 (c) EFFECTIVE DATE.—The amendments made by 

22 this section shall apply to returns required to be made, 

23 and statements required to be furnished, after December 

24 31, 2016. 


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1 SEC. 2004. CONSISTENT BASIS REPORTING BETWEEN ES2 TATE AND PERSON ACQUIRING PROPERTY 

3 FROM DECEDENT. 

4 (a) PROPERTY ACQUIRED FROM A DECEDENT.—Sec5 tion 1014 of the Internal Revenue Code of 1986 is amend6 ed by adding at the end the following new subsection: 

7 ‘‘(f) BASIS MUST BE CONSISTENT WITH ESTATE

8 TAX RETURN.—For purposes of this section— 

9 ‘‘(1) IN GENERAL.—The basis of any property 

10 to which subsection (a) applies shall not exceed— 

11 ‘‘(A) in the case of property the final value 

12 of which has been determined for purposes of 

13 the tax imposed by chapter 11 on the estate of 

14 such decedent, such value, and 

15 ‘‘(B) in the case of property not described 

16 in subparagraph (A) and with respect to which 

17 a statement has been furnished under section 

18 6035(a) identifying the value of such property, 

19 such value. 

20 ‘‘(2) EXCEPTION.—Paragraph (1) shall only 

21 apply to any property whose inclusion in the dece22 dent’s estate increased the liability for the tax im23 posed by chapter 11 (reduced by credits allowable 

24 against such tax) on such estate. 


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1 ‘‘(3) DETERMINATION.—For purposes of para2 graph (1), the basis of property has been determined 

3 for purposes of the tax imposed by chapter 11 if— 

4 ‘‘(A) the value of such property is shown 

5 on a return under section 6018 and such value 

6 is not contested by the Secretary before the ex7 piration of the time for assessing a tax under 

8 chapter 11, 

9 ‘‘(B) in a case not described in subpara10 graph (A), the value is specified by the Sec11 retary and such value is not timely contested by 

12 the executor of the estate, or 

13 ‘‘(C) the value is determined by a court or 

14 pursuant to a settlement agreement with the 

15 Secretary. 

16 ‘‘(4) REGULATIONS.—The Secretary may by 

17 regulations provide exceptions to the application of 

18 this subsection.’’. 

19 (b) INFORMATION REPORTING.— 

20 (1) IN GENERAL.—Subpart A of part III of 

21 subchapter A of chapter 61 of such Code is amended 

22 by inserting after section 6034A the following new 

23 section: 


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1 ‘‘SEC. 6035. BASIS INFORMATION TO PERSONS ACQUIRING 

2 PROPERTY FROM DECEDENT. 

3 ‘‘(a) INFORMATION WITH RESPECT TO PROPERTY

4 ACQUIRED FROM DECEDENTS.— 

5 ‘‘(1) IN GENERAL.—The executor of any estate 

6 required to file a return under section 6018(a) shall 

7 furnish to the Secretary and to each person acquir8 ing any interest in property included in the dece9 dent’s gross estate for Federal estate tax purposes 

10 a statement identifying the value of each interest in 

11 such property as reported on such return and such 

12 other information with respect to such interest as 

13 the Secretary may prescribe. 

14 ‘‘(2) STATEMENTS BY BENEFICIARIES.—Each 

15 person required to file a return under section 

16 6018(b) shall furnish to the Secretary and to each 

17 other person who holds a legal or beneficial interest 

18 in the property to which such return relates a state19 ment identifying the information described in para20 graph (1). 

21 ‘‘(3) TIME FOR FURNISHING STATEMENT.— 

22 ‘‘(A) IN GENERAL.—Each statement re23 quired to be furnished under paragraph (1) or 

24 (2) shall be furnished at such time as the Sec25 retary may prescribe, but in no case at a time 

26 later than the earlier of— 


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1 ‘‘(i) the date which is 30 days after 

2 the date on which the return under section 

3 6018 was required to be filed (including 

4 extensions, if any), or 

5 ‘‘(ii) the date which is 30 days after 

6 the date such return is filed. 

7 ‘‘(B) ADJUSTMENTS.—In any case in 

8 which there is an adjustment to the information 

9 required to be included on a statement filed 

10 under paragraph (1) or (2) after such state11 ment has been filed, a supplemental statement 

12 under such paragraph shall be filed not later 

13 than the date which is 30 days after such ad14 justment is made. 

15 ‘‘(b) REGULATIONS.—The Secretary shall prescribe 

16 such regulations as necessary to carry out this section, in17 cluding regulations relating to— 

18 ‘‘(1) the application of this section to property 

19 with regard to which no estate tax return is required 

20 to be filed, and 

21 ‘‘(2) situations in which the surviving joint ten22 ant or other recipient may have better information 

23 than the executor regarding the basis or fair market 

24 value of the property.’’. 

25 (2) PENALTY FOR FAILURE TO FILE.— 


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1 (A) RETURN.—Section 6724(d)(1) of such 

2 Code is amended by striking ‘‘and’’ at the end 

3 of subparagraph (B), by striking the period at 

4 the end of subparagraph (C) and inserting ‘‘, 

5 and’’, and by adding at the end the following 

6 new subparagraph: 

7 ‘‘(D) any statement required to be filed 

8 with the Secretary under section 6035.’’. 

9 (B) STATEMENT.—Section 6724(d)(2) of 

10 such Code is amended by striking ‘‘or’’ at the 

11 end of subparagraph (GG), by striking the pe12 riod at the end of subparagraph (HH) and in13 serting ‘‘, or’’, and by adding at the end the fol14 lowing new subparagraph: 

15 ‘‘(II) section 6035 (other than a statement 

16 described in paragraph (1)(D)).’’. 

17 (3) CLERICAL AMENDMENT.—The table of sec18 tions for subpart A of part III of subchapter A of 

19 chapter 61 of such Code is amended by inserting 

20 after the item relating to section 6034A the fol21 lowing new item: 

‘‘Sec. 6035. Basis information to persons acquiring property from decedent.’’. 

22 (c) PENALTY FOR INCONSISTENT REPORTING.— 

23 (1) IN GENERAL.—Section 6662(b) of such 

24 Code is amended by inserting after paragraph (7) 

25 the following new paragraph: 


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1 ‘‘(8) Any inconsistent estate basis.’’. 

2 (2) INCONSISTENT BASIS REPORTING.—Section 

3 6662 of such Code is amended by adding at the end 

4 the following new subsection: 

5 ‘‘(k) INCONSISTENT ESTATE BASIS REPORTING.— 

6 For purposes of this section, there is an ‘inconsistent es7 tate basis’ if the basis of property claimed on a return 

8 exceeds the basis as determined under section 1014(f).’’. 

9 (d) EFFECTIVE DATE.—The amendments made by 

10 this section shall apply to property with respect to which 

11 an estate tax return is filed after the date of the enact12 ment of this Act. 

13 SEC. 2005. CLARIFICATION OF 6-YEAR STATUTE OF LIMITA14 TIONS IN CASE OF OVERSTATEMENT OF 

15 BASIS. 

16 (a) IN GENERAL.—Section 6501(e)(1)(B) of the In17 ternal Revenue Code of 1986 is amended— 

18 (1) by striking ‘‘and’’ at the end of clause (i), 

19 by redesignating clause (ii) as clause (iii), and by in20 serting after clause (i) the following new clause: 

21 ‘‘(ii) An understatement of gross in22 come by reason of an overstatement of un23 recovered cost or other basis is an omission 

24 from gross income; and’’, and 


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1 (2) by inserting ‘‘(other than in the case of an 

2 overstatement of unrecovered cost or other basis)’’ 

3 in clause (iii) (as so redesignated) after ‘‘In deter4 mining the amount omitted from gross income’’. 

5 (b) EFFECTIVE DATE.—The amendments made by 

6 this section shall apply to— 

7 (1) returns filed after the date of the enactment 

8 of this Act, and 

9 (2) returns filed on or before such date if the 

10 period specified in section 6501 of the Internal Rev11 enue Code of 1986 (determined without regard to 

12 such amendments) for assessment of the taxes with 

13 respect to which such return relates has not expired 

14 as of such date. 

15 SEC. 2006. TAX RETURN DUE DATES. 

16 (a) DUE DATES FOR RETURNS OF PARTNERSHIPS, 

17 S CORPORATIONS, AND C CORPORATIONS.— 

18 (1) PARTNERSHIPS AND S CORPORATIONS.— 

19 (A) IN GENERAL.—So much of subsection 

20 (b) of 6072 of the Internal Revenue Code of 

21 1986 as precedes the second sentence thereof is 

22 amended to read as follows: 

23 ‘‘(b) RETURNS OF PARTNERSHIPS AND S CORPORA24 TIONS.—Returns of partnerships under section 6031 and 

25 returns of S corporations under sections 6012 and 6037 


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1 made on the basis of the calendar year shall be filed on 

2 or before the 15th day of March following the close of the 

3 calendar year, and such returns made on the basis of a 

4 fiscal year shall be filed on or before the 15th day of the 

5 third month following the close of the fiscal year.’’. 

6 (B) CONFORMING AMENDMENT.—Section 

7 6072(a) of such Code is amended by striking 

8 ‘‘6017, or 6031’’ and inserting ‘‘or 6017’’. 

9 (2) CONFORMING AMENDMENTS RELATING TO C

10 CORPORATION DUE DATE OF 15TH DAY OF FOURTH

11 MONTH FOLLOWING TAXABLE YEAR.— 

12 (A) Section 170(a)(2)(B) of such Code is 

13 amended by striking ‘‘third month’’ and insert14 ing ‘‘fourth month’’. 

15 (B) Section 563 of such Code is amended 

16 by striking ‘‘third month’’ each place it appears 

17 and inserting ‘‘fourth month’’. 

18 (C) Section 1354(d)(1)(B)(i) of such Code 

19 is amended by striking ‘‘3d month’’ and insert20 ing ‘‘4th month’’. 

21 (D) Subsections (a) and (c) of section 

22 6167 of such Code are each amended by strik23 ing ‘‘third month’’ and inserting ‘‘fourth 

24 month’’. 


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1 (E) Section 6425(a)(1) of such Code is 

2 amended by striking ‘‘third month’’ and insert3 ing ‘‘fourth month’’. 

4 (F) Subsections (b)(2)(A), (g)(3), and 

5 (h)(1) of section 6655 of such Code are each 

6 amended by striking ‘‘3rd month’’ and inserting 

7 ‘‘4th month’’. 

8 (G) Section 6655(g)(4) of such Code is 

9 amended by redesignating subparagraph (E) as 

10 subparagraph (F) and by inserting after sub11 paragraph (D) the following new subparagraph: 

12 ‘‘(E) Subsection (b)(2)(A) shall be applied 

13 by substituting ‘3rd month’ for ‘4th month’.’’. 

14 (3) EFFECTIVE DATES.— 

15 (A) IN GENERAL.—Except as provided in 

16 subparagraph (B), the amendments made by 

17 this subsection shall apply to returns for tax18 able years beginning after December 31, 2015. 

19 (B) SPECIAL RULE FOR C CORPORATIONS

20 WITH FISCAL YEARS ENDING ON JUNE 30.—In 

21 the case of any C corporation with a taxable 

22 year ending on June 30, the amendments made 

23 by this subsection shall apply to returns for tax24 able years beginning after December 31, 2025. 


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1 (b) MODIFICATION OF DUE DATES BY REGULA2 TION.—In the case of returns for taxable years beginning 

3 after December 31, 2015, the Secretary of the Treasury, 

4 or the Secretary’s designee, shall modify appropriate regu5 lations to provide as follows: 

6 (1) The maximum extension for the returns of 

7 partnerships filing Form 1065 shall be a 6-month 

8 period ending on September 15 for calendar year 

9 taxpayers. 

10 (2) The maximum extension for the returns of 

trusts filing Form 1041 shall be a 51 11 ⁄2-month period 

12 ending on September 30 for calendar year taxpayers. 

13 (3) The maximum extension for the returns of 

14 employee benefit plans filing Form 5500 shall be an 

automatic 31 15 ⁄2-month period ending on November 15 

16 for calendar year plans. 

17 (4) The maximum extension for the returns of 

18 organizations exempt from income tax filing Form 

19 990 (series) shall be an automatic 6-month period 

20 ending on November 15 for calendar year filers. 

21 (5) The maximum extension for the returns of 

22 organizations exempt from income tax that are re23 quired to file Form 4720 returns of excise taxes 

24 shall be an automatic 6-month period beginning on 


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1 the due date for filing the return (without regard to 

2 any extensions). 

3 (6) The maximum extension for the returns of 

4 trusts required to file Form 5227 shall be an auto5 matic 6-month period beginning on the due date for 

6 filing the return (without regard to any extensions). 

7 (7) The maximum extension for filing Form 

8 6069, Return of Excise Tax on Excess Contributions 

9 to Black Lung Benefit Trust Under Section 4953 

10 and Computation of Section 192 Deduction, shall be 

11 an automatic 6-month period beginning on the due 

12 date for filing the return (without regard to any ex13 tensions). 

14 (8) The maximum extension for a taxpayer re15 quired to file Form 8870 shall be an automatic 6- 

16 month period beginning on the due date for filing 

17 the return (without regard to any extensions). 

18 (9) The due date of Form 3520–A, Annual In19 formation Return of a Foreign Trust with a United 

20 States Owner, shall be the 15th day of the 3d month 

21 after the close of the trust’s taxable year, and the 

22 maximum extension shall be a 6-month period begin23 ning on such day. 

24 (10) The due date of Form 3520, Annual Re25 turn to Report Transactions with Foreign Trusts 


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1 and Receipt of Certain Foreign Gifts, for calendar 

2 year filers shall be April 15 with a maximum exten3 sion for a 6-month period ending on October 15. 

4 (11) The due date of FinCEN Report 114 (re5 lating to Report of Foreign Bank and Financial Ac6 counts) shall be April 15 with a maximum extension 

7 for a 6-month period ending on October 15 and with 

8 provision for an extension under rules similar to the 

9 rules in Treas. Reg. section 1.6081–5. For any tax10 payer required to file such Form for the first time, 

11 any penalty for failure to timely request for, or file, 

12 an extension, may be waived by the Secretary. 

13 (c) CORPORATIONS PERMITTED STATUTORY AUTO14 MATIC 6-MONTH EXTENSION OF INCOME TAX RE15 TURNS.— 

16 (1) IN GENERAL.—Section 6081(b) of such 

17 Code is amended— 

18 (A) by striking ‘‘3 months’’ and inserting 

19 ‘‘6 months’’, and 

20 (B) by adding at the end the following: ‘‘In 

21 the case of any return for a taxable year of a 

22 C corporation which ends on December 31 and 

23 begins before January 1, 2026, the first sen24 tence of this subsection shall be applied by sub25 stituting ‘5 months’ for ‘6 months’. In the case 


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1 of any return for a taxable year of a C corpora2 tion which ends on June 30 and begins before 

3 January 1, 2026, the first sentence of this sub4 section shall be applied by substituting ‘7 

5 months’ for ‘6 months’.’’. 

6 (2) EFFECTIVE DATE.—The amendments made 

7 by this subsection shall apply to returns for taxable 

8 years beginning after December 31, 2015. 

9 SEC. 2007. TRANSFERS OF EXCESS PENSION ASSETS TO RE10 TIREE HEALTH ACCOUNTS. 

11 (a) IN GENERAL.—Section 420(b)(4) of the Internal 

12 Revenue Code of 1986 is amended by striking ‘‘December 

13 31, 2021’’ and inserting ‘‘December 31, 2025’’. 

14 (b) CONFORMING ERISA AMENDMENTS.— 

15 (1) Sections 101(e)(3), 403(c)(1), and 

16 408(b)(13) of the Employee Retirement Income Se17 curity Act of 1974 (29 U.S.C. 1021(e)(3), 

18 1103(c)(1), 1108(b)(13)) are each amended by strik19 ing ‘‘MAP-21’ ’’ and inserting ‘‘Highway and Trans20 portation Funding Act of 2015, Part II’’. 

21 (2) Section 408(b)(13) of such Act (29 U.S.C. 

22 1108(b)(13)) is amended by striking ‘‘January 1, 

23 2022’’ and inserting ‘‘January 1, 2026’’. 


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1 SEC. 2008. EQUALIZATION OF HIGHWAY TRUST FUND EX2 CISE TAXES ON LIQUEFIED NATURAL GAS, 

3 LIQUEFIED PETROLEUM GAS, AND COM4 PRESSED NATURAL GAS. 

5 (a) LIQUEFIED PETROLEUM GAS.— 

6 (1) IN GENERAL.—Section 4041(a)(2)(B) of the 

7 Internal Revenue Code of 1986 is amended by strik8 ing ‘‘and’’ at the end of clause (i), by redesignating 

9 clause (ii) as clause (iii), and by inserting after 

10 clause (i) the following new clause: 

11 ‘‘(ii) in the case of liquefied petroleum 

12 gas, 18.3 cents per energy equivalent of a 

13 gallon of gasoline, and’’. 

14 (2) ENERGY EQUIVALENT OF A GALLON OF

15 GASOLINE.—Section 4041(a)(2) of such Code is 

16 amended by adding at the end the following: 

17 ‘‘(C) ENERGY EQUIVALENT OF A GALLON

18 OF GASOLINE.—For purposes of this para19 graph, the term ‘energy equivalent of a gallon 

20 of gasoline’ means, with respect to a liquefied 

21 petroleum gas fuel, the amount of such fuel 

22 having a Btu content of 115,400 (lower heating 

23 value). For purposes of the preceding sentence, 

24 a Btu content of 115,400 (lower heating value) 

25 is equal to 5.75 pounds of liquefied petroleum 

26 gas.’’. 


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1 (b) LIQUEFIED NATURAL GAS.— 

2 (1) IN GENERAL.—Section 4041(a)(2)(B) of 

3 such Code, as amended by subsection (a)(1), is 

4 amended by striking ‘‘and’’ at the end of clause (ii), 

5 by striking the period at the end of clause (iii) and 

6 inserting ‘‘, and’’ and by inserting after clause (iii) 

7 the following new clause: 

8 ‘‘(iv) in the case of liquefied natural 

9 gas, 24.3 cents per energy equivalent of a 

10 gallon of diesel.’’. 

11 (2) ENERGY EQUIVALENT OF A GALLON OF

12 DIESEL.—Section 4041(a)(2) of such Code, as 

13 amended by subsection (a)(2), is amended by adding 

14 at the end the following: 

15 ‘‘(D) ENERGY EQUIVALENT OF A GALLON

16 OF DIESEL.—For purposes of this paragraph, 

17 the term ‘energy equivalent of a gallon of diesel’ 

18 means, with respect to a liquefied natural gas 

19 fuel, the amount of such fuel having a Btu con20 tent of 128,700 (lower heating value). For pur21 poses of the preceding sentence, a Btu content 

22 of 128,700 (lower heating value) is equal to 

23 6.06 pounds of liquefied natural gas.’’. 


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1 (3) CONFORMING AMENDMENTS.—Section 

2 4041(a)(2)(B)(iii) of such Code, as redesignated by 

3 subsection (a)(1), is amended— 

4 (A) by striking ‘‘liquefied natural gas,’’, 

5 and 

6 (B) by striking ‘‘peat), and’’ and inserting 

7 ‘‘peat) and’’. 

8 (c) ENERGY EQUIVALENT OF A GALLON OF GASO9 LINE TO COMPRESSED NATURAL GAS.—Section 

10 4041(a)(3) of such Code is amended by adding at the end 

11 the following: 

12 ‘‘(D) ENERGY EQUIVALENT OF A GALLON

13 OF GASOLINE.—For purposes of this para14 graph, the term ‘energy equivalent of a gallon 

15 of gasoline’ means 5.66 pounds of compressed 

16 natural gas.’’. 

17 (d) EFFECTIVE DATE.—The amendments made by 

18 this section shall apply to any sale or use of fuel after 

19 December 31, 2015. 

20 TITLE III—ADDITIONAL 

21 PROVISIONS 

22 SEC. 3001. SERVICE FEES. 

23 Paragraph (4) of section 44940(i) of title 49, United 

24 States Code, is amended by adding at the end the fol25 lowing new subparagraphs: 


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1 ‘‘(K) $1,560,000,000 for fiscal year 2024. 

2 ‘‘(L) $1,600,000,000 for fiscal year 

3 2025.’’. 

Æ 


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