II 

Calendar No. 157 

114TH CONGRESS 

1ST SESSION H. R. 3038 

IN THE SENATE OF THE UNITED STATES 

JULY 16, 2015 

Received; read the first time 

JULY 21, 2015 

Read the second time and placed on the calendar 

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, 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, 

3 SECTION 1. SHORT TITLE; RECONCILIATION OF FUNDS; 

4 TABLE OF CONTENTS. 

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

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

7 II’’. 

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

2 Transportation shall reduce the amount apportioned or al3 located for a program, project, or activity under this Act 

4 in fiscal year 2015 by amounts apportioned or allocated 

5 pursuant to the Highway and Transportation Funding Act 

6 of 2014 and the Highway and Transportation Funding 

7 Act of 2015, including the amendments made by such 

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

9 ending on July 31, 2015. 

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

11 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. 

Sec. 2003. Modification of mortgage reporting requirements. 

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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: 

16 ‘‘(1) HIGHWAY TRUST FUND.—Except as pro17 vided in section 1002, there is authorized to be ap18 propriated out of the Highway Trust Fund (other 

19 than the Mass Transit Account)— 

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

2 the total amount authorized to be appropriated 

3 out of the Highway Trust Fund (other than the 

4 Mass Transit Account) for programs, projects, 

5 and activities for fiscal year 2014 under divi6 sions A and E of MAP–21 (Public Law 112– 

7 141) and title 23, United States Code (exclud8 ing chapter 4 of that title); and 

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

10 1, 2015, and ending on December 18, 2015, 

79 11 ⁄366 of the total amount authorized to be ap12 propriated out of the Highway Trust Fund 

13 (other than the Mass Transit Account) for pro14 grams, projects, and activities for fiscal year 

15 2015 under divisions A and E of MAP–21 

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

17 States Code (excluding chapter 4 of that 

18 title).’’. 

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

20 MAP–21 (23 U.S.C. 202 note) is amended by strik21 ing ‘‘each of fiscal years 2013 and 2014 and 

22 $24,986,301 out of the general fund of the Treasury 

23 to carry out the program 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 $6,475,410 out of the general fund of the 

2 Treasury to carry out the program for the period be3 ginning on October 1, 2015, and ending on Decem4 ber 18, 2015’’. 

5 (c) USE OF FUNDS.— 

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

7 Highway and Transportation Funding Act of 2014 

8 (128 Stat. 1840) is amended by striking ‘‘(1) IN

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

10 out programs’’ and inserting the following: 

11 ‘‘(1) IN GENERAL.—Except as otherwise ex12 pressly provided in this subtitle, funds authorized to 

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

14 ‘‘(A) for fiscal year 2015 shall be distrib15 uted, administered, limited, and made available 

16 for obligation in the same manner and at the 

17 same levels as the amounts of funds authorized 

18 to be appropriated out of the Highway Trust 

19 Fund (other than the Mass Transit Account) 

20 for fiscal year 2014; and 

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

22 1, 2015, and ending on December 18, 2015, 

23 shall be distributed, administered, limited, and 

24 made available for obligation in the same manner and at the same levels as 79 25 ⁄366 of the 

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1 amounts of funds authorized to be appropriated 

2 out of the Highway Trust Fund (other than the 

3 Mass Transit Account) for fiscal year 2015, 

4 to carry out programs’’. 

5 (2) OBLIGATION CEILING.—Section 1102 of 

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

7 (A) in subsection (a)— 

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

9 paragraph (2); and 

10 (ii) by striking paragraph (3) and in11 serting the following: 

12 ‘‘(3) $40,256,000,000 for fiscal year 2015; and 

13 ‘‘(4) $8,689,136,612 for the period beginning 

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

15 2015.’’; 

16 (B) in subsection (b)(12)— 

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

18 2013 through 2014’’ and inserting ‘‘each 

19 of fiscal years 2013 through 2015’’; and 

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

21 beginning on October 1, 2014, and ending 

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

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

24 would have otherwise been required for 

25 that year by section 251A of the Balanced 

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1 Budget and Emergency Deficit Control Act 

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

by 304 3 ⁄365 for that period’’ and inserting ‘‘, 

4 and for the period beginning on October 1, 

5 2015, and ending on December 18, 2015, 

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

7 less any reductions that would have other8 wise been required for that year by section 

9 251A of the Balanced Budget and Emer10 gency Deficit Control Act of 1985 (2 

U.S.C. 901a), then multiplied by 79 11 ⁄366 for 

12 that period’’; 

13 (C) in subsection (c)— 

14 (i) in the matter preceding paragraph 

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

16 through 2014 and for the period beginning 

17 on October 1, 2014, and ending on July 

18 31, 2015’’ and inserting ‘‘each of fiscal 

19 years 2013 through 2015 and for the pe20 riod beginning on October 1, 2015, and 

21 ending on December 18, 2015’’; and 

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

23 preceding subparagraph (A) by striking 

24 ‘‘for the period beginning on October 1, 

25 2014, and ending on July 31, 2015, that 

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is equal to 304 1 ⁄365 of such unobligated bal2 ance’’ and inserting ‘‘for the period begin3 ning on October 1, 2015, and ending on 

December 18, 2015, that is equal to 79 4 ⁄366

5 of such unobligated balance’’; 

6 (D) in subsection (d) in the matter pre7 ceding paragraph (1) by striking ‘‘2015’’ and 

8 inserting ‘‘2016’’; and 

9 (E) in subsection (f)(1) in the matter pre10 ceding subparagraph (A) by striking ‘‘each of 

11 fiscal years 2013 through 2014 and for the pe12 riod beginning on October 1, 2014, and ending 

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

14 years 2013 through 2015 and for the period be15 ginning on October 1, 2015, and ending on De16 cember 18, 2015’’. 

17 SEC. 1002. ADMINISTRATIVE EXPENSES. 

18 Section 1002 of the Highway and Transportation 

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

20 (1) in subsection (a) by striking ‘‘for adminis21 trative expenses of the Federal-aid highway program 

22 $366,465,753 for the period beginning on October 1, 

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

24 ‘‘for administrative expenses of the Federal-aid high25 way program— 

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

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

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

4 2015.’’; and 

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

6 the following: 

7 ‘‘(2) for fiscal year 2015 and for the period be8 ginning on October 1, 2015, and ending on Decem9 ber 18, 2015, subject to the limitations on adminis10 trative expenses under the heading ‘Federal High11 way Administration’ in appropriations Acts that 

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

13 Subtitle B—Extension of Highway 

14 Safety Programs 

15 SEC. 1101. EXTENSION OF NATIONAL HIGHWAY TRAFFIC 

16 SAFETY ADMINISTRATION HIGHWAY SAFETY 

17 PROGRAMS. 

18 (a) EXTENSION OF PROGRAMS.— 

19 (1) HIGHWAY SAFETY PROGRAMS.—Section 

20 31101(a)(1) of MAP–21 (126 Stat. 733) is amend21 ed— 

22 (A) by striking ‘‘and’’ at the end of sub23 paragraph (B); and 

24 (B) by striking subparagraph (C) and in25 serting the following: 

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

2 and 

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

4 on October 1, 2015, and ending on December 

5 18, 2015.’’. 

6 (2) HIGHWAY SAFETY RESEARCH AND DEVEL7 OPMENT.—Section 31101(a)(2) of MAP–21 (126 

8 Stat. 733) is amended— 

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) $113,500,000 for fiscal year 2015; 

14 and 

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

16 on October 1, 2015, and ending on December 

17 18, 2015.’’. 

18 (3) NATIONAL PRIORITY SAFETY PROGRAMS.— 

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

20 amended— 

21 (A) by striking ‘‘and’’ at the end of sub22 paragraph (B); and 

23 (B) by striking subparagraph (C) and in24 serting the following: 

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

2 and 

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

4 on October 1, 2015, and ending on December 

5 18, 2015.’’. 

6 (4) NATIONAL DRIVER REGISTER.—Section 

7 31101(a)(4) 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) $5,000,000 for fiscal year 2015; and 

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

15 on October 1, 2015, and ending on December 

16 18, 2015.’’. 

17 (5) HIGH VISIBILITY ENFORCEMENT PRO18 GRAM.— 

19 (A) AUTHORIZATION OF APPROPRIA20 TIONS.—Section 31101(a)(5) of MAP–21 (126 

21 Stat. 733) is amended— 

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

23 subparagraph (B); and 

24 (ii) by striking subparagraph (C) and 

25 inserting the following: 

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

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

3 on October 1, 2015, and ending on December 

4 18, 2015.’’. 

5 (B) LAW ENFORCEMENT CAMPAIGNS.— 

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

7 402 note) is amended— 

8 (i) in the first sentence by striking 

9 ‘‘each of fiscal years 2013 and 2014 and 

10 in the period beginning on October 1, 

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

12 inserting ‘‘each of fiscal years 2013 

13 through 2015 and in the period beginning 

14 on October 1, 2015, and ending on Decem15 ber 18, 2015’’; and 

16 (ii) in the second sentence by striking 

17 ‘‘each of fiscal years 2013 and 2014 and 

18 in the period beginning on October 1, 

19 2014, and ending on July 31, 2015,’’ and 

20 inserting ‘‘each of fiscal years 2013 

21 through 2015 and in the period beginning 

22 on October 1, 2015, and ending on Decem23 ber 18, 2015,’’. 

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1 (6) ADMINISTRATIVE EXPENSES.—Section 

2 31101(a)(6) 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) $25,500,000 for fiscal year 2015; and 

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

10 on October 1, 2015, and ending on December 

11 18, 2015.’’. 

12 (b) COOPERATIVE RESEARCH AND EVALUATION.— 

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

14 amended by striking ‘‘each fiscal year ending before Octo15 ber 1, 2014, and $2,082,192 of the total amount available 

16 for apportionment to the States for highway safety pro17 grams under section 402(c) in the period beginning on Oc18 tober 1, 2014, and ending on July 31, 2015,’’ and insert19 ing ‘‘each fiscal year ending before October 1, 2015, and 

20 $539,617 of the total amount available for apportionment 

21 to the States for highway safety programs under section 

22 402(c) in the period beginning on October 1, 2015, and 

23 ending on December 18, 2015,’’. 

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

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

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1 years 2013 and 2014 and for the period beginning on Oc2 tober 1, 2014, and ending on July 31, 2015,’’ and insert3 ing ‘‘each of fiscal years 2013 through 2015 and for the 

4 period beginning on October 1, 2015, and ending on De5 cember 18, 2015,’’. 

6 SEC. 1102. EXTENSION OF FEDERAL MOTOR CARRIER SAFE7 TY ADMINISTRATION PROGRAMS. 

8 (a) MOTOR CARRIER SAFETY GRANTS.—Section 

9 31104(a) of title 49, United States Code, is amended— 

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

11 (9); and 

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

13 the following: 

14 ‘‘(10) $218,000,000 for fiscal year 2015; and 

15 ‘‘(11) $47,054,645 for the period beginning on 

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

17 2015.’’. 

18 (b) ADMINISTRATIVE EXPENSES.—Section 

19 31104(i)(1) of title 49, United States Code, is amended— 

20 (1) by striking ‘‘and’’ at the end of subpara21 graph (I); and 

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

23 the following: 

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

25 and 

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

2 on October 1, 2015, and ending on December 

3 18, 2015.’’. 

4 (c) GRANT PROGRAMS.— 

5 (1) COMMERCIAL DRIVER’S LICENSE PROGRAM

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

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

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

9 $24,986,301 for the period beginning on October 1, 

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

11 ‘‘each of fiscal years 2013 through 2015 and 

12 $6,475,410 for the period beginning on October 1, 

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

14 (2) BORDER ENFORCEMENT GRANTS.—Section 

15 4101(c)(2) of SAFETEA–LU (119 Stat. 1715) is 

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

17 2014 and $26,652,055 for the period beginning on 

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

19 inserting ‘‘each of fiscal years 2013 through 2015 

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

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

22 (3) PERFORMANCE AND REGISTRATION INFOR23 MATION SYSTEM MANAGEMENT GRANT PROGRAM.— 

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

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

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1 2013 and 2014 and $4,164,384 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 $1,079,235 for the period begin5 ning on October 1, 2015, and ending on December 

6 18, 2015’’. 

7 (4) COMMERCIAL VEHICLE INFORMATION SYS8 TEMS AND NETWORKS DEPLOYMENT PROGRAM.— 

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

10 1715) is amended by striking ‘‘each of fiscal years 

11 2013 and 2014 and $20,821,918 for the period be12 ginning on October 1, 2014, and ending on July 31, 

13 2015’’ and inserting ‘‘each of fiscal years 2013 

14 through 2015 and $5,396,175 for the period begin15 ning on October 1, 2015, and ending on December 

16 18, 2015’’. 

17 (5) SAFETY DATA IMPROVEMENT GRANTS.— 

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

19 1715) is amended by striking ‘‘each of fiscal years 

20 2013 and 2014 and $2,498,630 for the period begin21 ning on October 1, 2014, and ending on July 31, 

22 2015’’ and inserting ‘‘each of fiscal years 2013 

23 through 2015 and $647,541 for the period begin24 ning on October 1, 2015, and ending on December 

25 18, 2015’’. 

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1 (d) HIGH-PRIORITY ACTIVITIES.—Section 

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

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

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

5 1, 2014, and ending on July 31, 2015,’’ and inserting 

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

7 $3,237,705 for the period beginning on October 1, 2015, 

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

9 (e) NEW ENTRANT AUDITS.—Section 

10 31144(g)(5)(B) of title 49, United States Code, is amend11 ed by striking ‘‘per fiscal year and up to $26,652,055 for 

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

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

14 $6,907,104 for the period beginning on October 1, 2015, 

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

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

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

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

19 the Federal Motor Carrier Safety Administration for the 

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

21 31, 2015,’’ and inserting ‘‘each of fiscal years 2013 

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

23 Safety Administration for the period beginning on October 

24 1, 2015, and ending on December 18, 2015,’’. 

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1 (g) GRANT PROGRAM FOR COMMERCIAL MOTOR VE2 HICLE OPERATORS.—Section 4134(c) of SAFETEA–LU 

3 (49 U.S.C. 31301 note) is amended by striking ‘‘each of 

4 fiscal years 2005 through 2014 and $832,877 for the pe5 riod beginning on October 1, 2014, and ending on July 

6 31, 2015,’’ and inserting ‘‘each of fiscal years 2005 

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

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

9 SEC. 1103. DINGELL-JOHNSON SPORT FISH RESTORATION 

10 ACT. 

11 Section 4 of the Dingell-Johnson Sport Fish Restora12 tion Act (16 U.S.C. 777c) is amended— 

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

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

15 2014 and for the period beginning on October 1, 

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

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

18 beginning on October 1, 2015, and ending on De19 cember 18, 2015’’; and 

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

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

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

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

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

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

2 on December 18, 2015,’’. 

3 Subtitle C—Public Transportation 

4 Programs 

5 SEC. 1201. FORMULA GRANTS FOR RURAL AREAS. 

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

7 is amended— 

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

9 fiscal year ending before October 1, 2014, and 

10 $4,164,384 for the period beginning on October 1, 

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

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

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

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

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

16 fiscal year ending before October 1, 2014, and 

17 $20,821,918 for the period beginning on October 1, 

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

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

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

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

22 SEC. 1202. APPORTIONMENT OF APPROPRIATIONS FOR 

23 FORMULA GRANTS. 

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

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

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1 October 1, 2014, and $24,986,301 for the period begin2 ning on October 1, 2014, and ending on July 31, 2015,’’ 

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

4 1, 2015, and $6,475,410 for the period beginning on Octo5 ber 1, 2015, and ending on December 18, 2015,’’. 

6 SEC. 1203. AUTHORIZATIONS FOR PUBLIC TRANSPOR7 TATION. 

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

9 United States Code, is amended— 

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

11 $7,158,575,342 for the period beginning on October 

12 1, 2014, and ending on July 31, 2015’’ and insert13 ing ‘‘$8,595,000,000 for fiscal year 2015, and 

14 $1,855,204,918 for the period beginning on October 

15 1, 2015, and ending on December 18, 2015’’; 

16 (2) in paragraph (2)— 

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

18 $107,274,521 for the period beginning on Octo19 ber 1, 2014, and ending on July 31, 2015,’’ 

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

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

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

23 2015,’’; 

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

25 each of fiscal years 2013 and 2014 and 

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1 $8,328,767 for the period beginning on October 

2 1, 2014, and ending on July 31, 2015,’’ and in3 serting ‘‘for each of fiscal years 2013 through 

4 2015 and $2,158,470 for the period beginning 

5 on October 1, 2015, and ending on December 

6 18, 2015,’’; 

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

8 $3,713,505,753 for the period beginning on Oc9 tober 1, 2014, and ending on July 31, 2015,’’ 

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

11 2015, and $962,386,202 for the period begin12 ning on October 1, 2015, and ending on De13 cember 18, 2015,’’; 

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

15 $215,132,055 for the period beginning on Octo16 ber 1, 2014, and ending on July 31, 2015,’’ 

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

18 2015, and $55,753,279 for the period beginning 

19 on October 1, 2015, and ending on December 

20 18, 2015,’’; 

21 (E) in subparagraph (E)— 

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

23 the period beginning on October 1, 2014, 

24 and ending on July 31, 2015,’’ and insert25 ing ‘‘$607,800,000 for fiscal year 2015, 

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

2 on October 1, 2015, and ending on Decem3 ber 18, 2015,’’; 

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

5 the period beginning on October 1, 2014, 

6 and ending on July 31, 2015,’’ and insert7 ing ‘‘$30,000,000 for fiscal year 2015, and 

8 $6,475,410 for the period beginning on 

9 October 1, 2015, and ending on December 

10 18, 2015,’’; and 

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

12 the period beginning on October 1, 2014, 

13 and ending on July 31, 2015,’’ and insert14 ing ‘‘$20,000,000 for fiscal year 2015, and 

15 $4,316,940 for the period beginning on 

16 October 1, 2015, and ending on December 

17 18, 2015,’’; 

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

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

20 for the period beginning on October 1, 2014, 

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

22 ‘‘each of fiscal years 2013 through 2015 and 

23 $647,541 for the period beginning on October 

24 1, 2015, and ending on December 18, 2015,’’; 

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

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

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

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

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

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

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 $831,011 for the period beginning on October 

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

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

16 $1,803,927,671 for the period beginning on Oc17 tober 1, 2014, and ending on July 31, 2015,’’ 

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

19 2015, and $467,503,005 for the period begin20 ning on October 1, 2015, and ending on De21 cember 18, 2015,’’; 

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

23 $356,304,658 for the period beginning on Octo24 ber 1, 2014, and ending on July 31, 2015,’’ 

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

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1 2015, and $92,339,344 for the period beginning 

2 on October 1, 2015, and ending on December 

3 18, 2015,’’; and 

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

5 $438,009,863 for the period beginning on Octo6 ber 1, 2014, and ending on July 31, 2015,’’ 

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

8 2015, and $113,513,934 for the period begin9 ning on October 1, 2015, and ending on De10 cember 18, 2015,’’. 

11 (b) RESEARCH, DEVELOPMENT DEMONSTRATION

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

13 49, United States Code, is amended by striking ‘‘and 

14 $58,301,370 for the period beginning on October 1, 2014, 

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

16 for fiscal year 2015, and $15,109,290 for the period be17 ginning on October 1, 2015, and ending on December 18, 

18 2015’’. 

19 (c) TRANSIT COOPERATIVE RESEARCH PROGRAM.— 

20 Section 5338(c) of title 49, United States Code, is amend21 ed by striking ‘‘and $5,830,137 for the period beginning 

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

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

24 $1,510,929 for the period beginning on October 1, 2015, 

25 and ending on December 18, 2015’’. 

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1 (d) TECHNICAL ASSISTANCE AND STANDARDS DE2 VELOPMENT.—Section 5338(d) of title 49, United States 

3 Code, is amended by striking ‘‘and $5,830,137 for the pe4 riod beginning on October 1, 2014, and ending on July 

5 31, 2015’’ and inserting ‘‘$7,000,000 for fiscal year 2015, 

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

7 2015, and ending on December 18, 2015’’. 

8 (e) HUMAN RESOURCES AND TRAINING.—Section 

9 5338(e) of title 49, United States Code, is amended by 

10 striking ‘‘and $4,164,384 for the period beginning on Oc11 tober 1, 2014, and ending on July 31, 2015’’ and inserting 

12 ‘‘$5,000,000 for fiscal year 2015, and $1,079,235 for the 

13 period beginning on October 1, 2015, and ending on De14 cember 18, 2015’’. 

15 (f) CAPITAL INVESTMENT GRANTS.—Section 

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

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

18 October 1, 2014, and ending on July 31, 2015’’ and in19 serting ‘‘$1,907,000,000 for fiscal year 2015, and 

20 $411,620,219 for the period beginning on October 1, 

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

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

23 United States Code, is amended— 

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

25 $86,619,178 for the period beginning on October 1, 

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

2 ‘‘$104,000,000 for fiscal year 2015, and 

3 $22,448,087 for the period beginning on October 1, 

4 2015, and ending on December 18, 2015’’; 

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

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

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

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

9 fiscal years 2013 through 2015 and not less than 

10 $1,079,235 for the period beginning on October 1, 

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

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

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

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

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

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

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

21 is amended— 

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

23 2014 and $54,553,425 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 $14,137,978 for the period beginning on Octo2 ber 1, 2015, and ending on December 18, 2015,’’; 

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

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

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

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

7 Subtitle D—Hazardous Materials 

8 SEC. 1301. AUTHORIZATION OF APPROPRIATIONS. 

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

10 United States Code, is amended— 

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

12 (2); and 

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

14 following: 

15 ‘‘(3) $42,762,000 for fiscal year 2015; and 

16 ‘‘(4) $9,230,049 for the period beginning on 

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

18 2015.’’. 

19 (b) HAZARDOUS MATERIALS EMERGENCY PRE20 PAREDNESS FUND.—Section 5128(b) of title 49, United 

21 States Code, is amended— 

22 (1) in paragraph (1)— 

23 (A) in the paragraph heading by striking 

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

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

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1 (B) in the matter preceding subparagraph 

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

3 and inserting ‘‘fiscal years 2013 through 

4 2015’’; and 

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

6 following: 

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

8 Materials Emergency Preparedness Fund established 

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

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

11 on December 18, 2015— 

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

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

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

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

16 section 5116(b); 

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

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

19 the Emergency Response Guidebook under sec20 tion 5116(i)(3); and 

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

22 5116(j).’’. 

23 (c) HAZARDOUS MATERIALS TRAINING GRANTS.— 

24 Section 5128(c) of title 49, United States Code, is amend25 ed by striking ‘‘each of the fiscal years 2013 and 2014 

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

2 2014, and ending on July 31, 2015,’’ and inserting ‘‘each 

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

4 period beginning on October 1, 2015, and ending on De5 cember 18, 2015,’’. 

6 TITLE II—REVENUE PROVISIONS 

7 SEC. 2001. EXTENSION OF HIGHWAY TRUST FUND EXPENDI8 TURE AUTHORITY. 

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

10 Internal Revenue Code of 1986 is amended— 

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

12 (b)(6)(B), (c)(1), and (e)(3) and inserting ‘‘Decem13 ber 19, 2015’’, and 

14 (2) by striking ‘‘Highway and Transportation 

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

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

17 Funding Act of 2015, Part II’’. 

18 (b) SPORT FISH RESTORATION AND BOATING TRUST

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

20 (1) by striking ‘‘Highway and Transportation 

21 Funding Act of 2015’’ each place it appears in sub22 section (b)(2) and inserting ‘‘Highway and Trans23 portation Funding Act of 2015, Part II’’, and 

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

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

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1 (c) LEAKING UNDERGROUND STORAGE TANK TRUST

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

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

4 2015’’. 

5 SEC. 2002. FUNDING OF HIGHWAY TRUST FUND. 

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

7 1986 is amended by redesignating paragraph (7) as para8 graph (8) and by inserting after paragraph (6) the fol9 lowing new paragraph: 

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

11 Treasury not otherwise appropriated, there is hereby 

12 appropriated— 

13 ‘‘(A) $6,068,000,000 to the Highway Ac14 count (as defined in subsection (e)(5)(B)) in 

15 the Highway Trust Fund; and 

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

17 Account in the Highway Trust Fund.’’. 

18 SEC. 2003. MODIFICATION OF MORTGAGE REPORTING RE19 QUIREMENTS. 

20 (a) INFORMATION RETURN REQUIREMENTS.—Sec21 tion 6050H(b)(2) of the Internal Revenue Code of 1986 

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

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

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

25 new subparagraphs: 

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1 ‘‘(D) the amount of outstanding principal 

2 on the mortgage as of the beginning of such 

3 calendar year, 

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

5 mortgage, 

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

7 the case of property without an address) of the 

8 property which secures the mortgage, and’’. 

9 (b) STATEMENTS TO INDIVIDUALS.—Section 

10 6050H(d)(2) of such Code is amended by striking ‘‘sub11 section (b)(2)(C)’’ and inserting ‘‘subparagraphs (C), (D), 

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

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

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

15 and statements required to be furnished, after December 

16 31, 2016. 

17 SEC. 2004. CONSISTENT BASIS REPORTING BETWEEN ES18 TATE AND PERSON ACQUIRING PROPERTY 

19 FROM DECEDENT. 

20 (a) PROPERTY ACQUIRED FROM A DECEDENT.—Sec21 tion 1014 of the Internal Revenue Code of 1986 is amend22 ed by adding at the end the following new subsection: 

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

24 TAX RETURN.—For purposes of this section— 

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

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

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

4 of which has been determined for purposes of 

5 the tax imposed by chapter 11 on the estate of 

6 such decedent, such value, and 

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

8 in subparagraph (A) and with respect to which 

9 a statement has been furnished under section 

10 6035(a) identifying the value of such property, 

11 such value. 

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

13 apply to any property whose inclusion in the dece14 dent’s estate increased the liability for the tax im15 posed by chapter 11 (reduced by credits allowable 

16 against such tax) on such estate. 

17 ‘‘(3) DETERMINATION.—For purposes of para18 graph (1), the basis of property has been determined 

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

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

21 on a return under section 6018 and such value 

22 is not contested by the Secretary before the ex23 piration of the time for assessing a tax under 

24 chapter 11, 

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1 ‘‘(B) in a case not described in subpara2 graph (A), the value is specified by the Sec3 retary and such value is not timely contested by 

4 the executor of the estate, or 

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

6 pursuant to a settlement agreement with the 

7 Secretary. 

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

9 regulations provide exceptions to the application of 

10 this subsection.’’. 

11 (b) INFORMATION REPORTING.— 

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

13 subchapter A of chapter 61 of such Code is amended 

14 by inserting after section 6034A the following new 

15 section: 

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

17 PROPERTY FROM DECEDENT. 

18 ‘‘(a) INFORMATION WITH RESPECT TO PROPERTY

19 ACQUIRED FROM DECEDENTS.— 

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

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

22 furnish to the Secretary and to each person acquir23 ing any interest in property included in the dece24 dent’s gross estate for Federal estate tax purposes 

25 a statement identifying the value of each interest in 

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1 such property as reported on such return and such 

2 other information with respect to such interest as 

3 the Secretary may prescribe. 

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

5 person required to file a return under section 

6 6018(b) shall furnish to the Secretary and to each 

7 other person who holds a legal or beneficial interest 

8 in the property to which such return relates a state9 ment identifying the information described in para10 graph (1). 

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

12 ‘‘(A) IN GENERAL.—Each statement re13 quired to be furnished under paragraph (1) or 

14 (2) shall be furnished at such time as the Sec15 retary may prescribe, but in no case at a time 

16 later than the earlier of— 

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

18 the date on which the return under section 

19 6018 was required to be filed (including 

20 extensions, if any), or 

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

22 the date such return is filed. 

23 ‘‘(B) ADJUSTMENTS.—In any case in 

24 which there is an adjustment to the information 

25 required to be included on a statement filed 

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1 under paragraph (1) or (2) after such state2 ment has been filed, a supplemental statement 

3 under such paragraph shall be filed not later 

4 than the date which is 30 days after such ad5 justment is made. 

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

7 such regulations as necessary to carry out this section, in8 cluding regulations relating to— 

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

10 with regard to which no estate tax return is required 

11 to be filed, and 

12 ‘‘(2) situations in which the surviving joint ten13 ant or other recipient may have better information 

14 than the executor regarding the basis or fair market 

15 value of the property.’’. 

16 (2) PENALTY FOR FAILURE TO FILE.— 

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

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

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

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

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

22 new subparagraph: 

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

24 with the Secretary under section 6035.’’. 

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

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

3 end of subparagraph (GG), by striking the pe4 riod at the end of subparagraph (HH) and in5 serting ‘‘, or’’, and by adding at the end the fol6 lowing new subparagraph: 

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

8 described in paragraph (1)(D)).’’. 

9 (3) CLERICAL AMENDMENT.—The table of sec10 tions for subpart A of part III of subchapter A of 

11 chapter 61 of such Code is amended by inserting 

12 after the item relating to section 6034A the fol13 lowing new item: 

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

14 (c) PENALTY FOR INCONSISTENT REPORTING.— 

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

16 Code is amended by inserting after paragraph (7) 

17 the following new paragraph: 

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

19 (2) INCONSISTENT BASIS REPORTING.—Section 

20 6662 of such Code is amended by adding at the end 

21 the following new subsection: 

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

23 For purposes of this section, there is an ‘inconsistent es24 tate basis’ if the basis of property claimed on a return 

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

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

2 this section shall apply to property with respect to which 

3 an estate tax return is filed after the date of the enact4 ment of this Act. 

5 SEC. 2005. CLARIFICATION OF 6-YEAR STATUTE OF LIMITA6 TIONS IN CASE OF OVERSTATEMENT OF 

7 BASIS. 

8 (a) IN GENERAL.—Section 6501(e)(1)(B) of the In9 ternal Revenue Code of 1986 is amended— 

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

11 by redesignating clause (ii) as clause (iii), and by in12 serting after clause (i) the following new clause: 

13 ‘‘(ii) An understatement of gross in14 come by reason of an overstatement of un15 recovered cost or other basis is an omission 

16 from gross income; and’’, and 

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

18 overstatement of unrecovered cost or other basis)’’ 

19 in clause (iii) (as so redesignated) after ‘‘In deter20 mining the amount omitted from gross income’’. 

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

22 this section shall apply to— 

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

24 of this Act, and 

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

2 period specified in section 6501 of the Internal Rev3 enue Code of 1986 (determined without regard to 

4 such amendments) for assessment of the taxes with 

5 respect to which such return relates has not expired 

6 as of such date. 

7 SEC. 2006. TAX RETURN DUE DATES. 

8 (a) DUE DATES FOR RETURNS OF PARTNERSHIPS, 

9 S CORPORATIONS, AND C CORPORATIONS.— 

10 (1) PARTNERSHIPS AND S CORPORATIONS.— 

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

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

13 1986 as precedes the second sentence thereof is 

14 amended to read as follows: 

15 ‘‘(b) RETURNS OF PARTNERSHIPS AND S CORPORA16 TIONS.—Returns of partnerships under section 6031 and 

17 returns of S corporations under sections 6012 and 6037 

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

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

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

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

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

23 (B) CONFORMING AMENDMENT.—Section 

24 6072(a) of such Code is amended by striking 

25 ‘‘6017, or 6031’’ and inserting ‘‘or 6017’’. 

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1 (2) CONFORMING AMENDMENTS RELATING TO C

2 CORPORATION DUE DATE OF 15TH DAY OF FOURTH

3 MONTH FOLLOWING TAXABLE YEAR.— 

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

5 amended by striking ‘‘third month’’ and insert6 ing ‘‘fourth month’’. 

7 (B) Section 563 of such Code is amended 

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

9 and inserting ‘‘fourth month’’. 

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

11 is amended by striking ‘‘3d month’’ and insert12 ing ‘‘4th month’’. 

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

14 6167 of such Code are each amended by strik15 ing ‘‘third month’’ and inserting ‘‘fourth 

16 month’’. 

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

18 amended by striking ‘‘third month’’ and insert19 ing ‘‘fourth month’’. 

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

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

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

23 ‘‘4th month’’. 

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

25 amended by redesignating subparagraph (E) as 

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1 subparagraph (F) and by inserting after sub2 paragraph (D) the following new subparagraph: 

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

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

5 (3) EFFECTIVE DATES.— 

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

7 subparagraph (B), the amendments made by 

8 this subsection shall apply to returns for tax9 able years beginning after December 31, 2015. 

10 (B) SPECIAL RULE FOR C CORPORATIONS

11 WITH FISCAL YEARS ENDING ON JUNE 30.—In 

12 the case of any C corporation with a taxable 

13 year ending on June 30, the amendments made 

14 by this subsection shall apply to returns for tax15 able years beginning after December 31, 2025. 

16 (b) MODIFICATION OF DUE DATES BY REGULA17 TION.—In the case of returns for taxable years beginning 

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

19 or the Secretary’s designee, shall modify appropriate regu20 lations to provide as follows: 

21 (1) The maximum extension for the returns of 

22 partnerships filing Form 1065 shall be a 6-month 

23 period ending on September 15 for calendar year 

24 taxpayers. 

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1 (2) The maximum extension for the returns of 

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

3 ending on September 30 for calendar year taxpayers. 

4 (3) The maximum extension for the returns of 

5 employee benefit plans filing Form 5500 shall be an 

automatic 31 6 ⁄2-month period ending on November 15 

7 for calendar year plans. 

8 (4) The maximum extension for the returns of 

9 organizations exempt from income tax filing Form 

10 990 (series) shall be an automatic 6-month period 

11 ending on November 15 for calendar year filers. 

12 (5) The maximum extension for the returns of 

13 organizations exempt from income tax that are re14 quired to file Form 4720 returns of excise taxes 

15 shall be an automatic 6-month period beginning on 

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

17 any extensions). 

18 (6) The maximum extension for the returns of 

19 trusts required to file Form 5227 shall be an auto20 matic 6-month period beginning on the due date for 

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

22 (7) The maximum extension for filing Form 

23 6069, Return of Excise Tax on Excess Contributions 

24 to Black Lung Benefit Trust Under Section 4953 

25 and Computation of Section 192 Deduction, shall be 

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1 an automatic 6-month period beginning on the due 

2 date for filing the return (without regard to any ex3 tensions). 

4 (8) The maximum extension for a taxpayer re5 quired to file Form 8870 shall be an automatic 6- 

6 month period beginning on the due date for filing 

7 the return (without regard to any extensions). 

8 (9) The due date of Form 3520–A, Annual In9 formation Return of a Foreign Trust with a United 

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

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

12 maximum extension shall be a 6-month period begin13 ning on such day. 

14 (10) The due date of Form 3520, Annual Re15 turn to Report Transactions with Foreign Trusts 

16 and Receipt of Certain Foreign Gifts, for calendar 

17 year filers shall be April 15 with a maximum exten18 sion for a 6-month period ending on October 15. 

19 (11) The due date of FinCEN Report 114 (re20 lating to Report of Foreign Bank and Financial Ac21 counts) shall be April 15 with a maximum extension 

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

23 provision for an extension under rules similar to the 

24 rules in Treas. Reg. section 1.6081–5. For any tax25 payer required to file such Form for the first time, 

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

2 an extension, may be waived by the Secretary. 

3 (c) CORPORATIONS PERMITTED STATUTORY AUTO4 MATIC 6-MONTH EXTENSION OF INCOME TAX RE5 TURNS.— 

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

7 Code is amended— 

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

9 ‘‘6 months’’, and 

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

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

12 C corporation which ends on December 31 and 

13 begins before January 1, 2026, the first sen14 tence of this subsection shall be applied by sub15 stituting ‘5 months’ for ‘6 months’. In the case 

16 of any return for a taxable year of a C corpora17 tion which ends on June 30 and begins before 

18 January 1, 2026, the first sentence of this sub19 section shall be applied by substituting ‘7 

20 months’ for ‘6 months’.’’. 

21 (2) EFFECTIVE DATE.—The amendments made 

22 by this subsection shall apply to returns for taxable 

23 years beginning after December 31, 2015. 

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1 SEC. 2007. TRANSFERS OF EXCESS PENSION ASSETS TO RE2 TIREE HEALTH ACCOUNTS. 

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

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

5 31, 2021’’ and inserting ‘‘December 31, 2025’’. 

6 (b) CONFORMING ERISA AMENDMENTS.— 

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

8 408(b)(13) of the Employee Retirement Income Se9 curity Act of 1974 (29 U.S.C. 1021(e)(3), 

10 1103(c)(1), 1108(b)(13)) are each amended by strik11 ing ‘‘MAP-21’ ’’ and inserting ‘‘Highway and Trans12 portation Funding Act of 2015, Part II’’. 

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

14 1108(b)(13)) is amended by striking ‘‘January 1, 

15 2022’’ and inserting ‘‘January 1, 2026’’. 

16 SEC. 2008. EQUALIZATION OF HIGHWAY TRUST FUND EX17 CISE TAXES ON LIQUEFIED NATURAL GAS, 

18 LIQUEFIED PETROLEUM GAS, AND COM19 PRESSED NATURAL GAS. 

20 (a) LIQUEFIED PETROLEUM GAS.— 

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

22 Internal Revenue Code of 1986 is amended by strik23 ing ‘‘and’’ at the end of clause (i), by redesignating 

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

25 clause (i) the following new clause: 

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

2 gas, 18.3 cents per energy equivalent of a 

3 gallon of gasoline, and’’. 

4 (2) ENERGY EQUIVALENT OF A GALLON OF

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

6 amended by adding at the end the following: 

7 ‘‘(C) ENERGY EQUIVALENT OF A GALLON

8 OF GASOLINE.—For purposes of this para9 graph, the term ‘energy equivalent of a gallon 

10 of gasoline’ means, with respect to a liquefied 

11 petroleum gas fuel, the amount of such fuel 

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

13 value). For purposes of the preceding sentence, 

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

15 is equal to 5.75 pounds of liquefied petroleum 

16 gas.’’. 

17 (b) LIQUEFIED NATURAL GAS.— 

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

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

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

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

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

23 the following new clause: 

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

2 gas, 24.3 cents per energy equivalent of a 

3 gallon of diesel.’’. 

4 (2) ENERGY EQUIVALENT OF A GALLON OF

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

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

7 at the end the following: 

8 ‘‘(D) ENERGY EQUIVALENT OF A GALLON

9 OF DIESEL.—For purposes of this paragraph, 

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

11 means, with respect to a liquefied natural gas 

12 fuel, the amount of such fuel having a Btu con13 tent of 128,700 (lower heating value). For pur14 poses of the preceding sentence, a Btu content 

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

16 6.06 pounds of liquefied natural gas.’’. 

17 (3) CONFORMING AMENDMENTS.—Section 

18 4041(a)(2)(B)(iii) of such Code, as redesignated by 

19 subsection (a)(1), is amended— 

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

21 and 

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

23 ‘‘peat) and’’. 

24 (c) ENERGY EQUIVALENT OF A GALLON OF GASO25 LINE TO COMPRESSED NATURAL GAS.—Section 

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1 4041(a)(3) of such Code is amended by adding at the end 

2 the following: 

3 ‘‘(D) ENERGY EQUIVALENT OF A GALLON

4 OF GASOLINE.—For purposes of this para5 graph, the term ‘energy equivalent of a gallon 

6 of gasoline’ means 5.66 pounds of compressed 

7 natural gas.’’. 

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

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

10 December 31, 2015. 

11 TITLE III—ADDITIONAL 

12 PROVISIONS 

13 SEC. 3001. SERVICE FEES. 

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

15 States Code, is amended by adding at the end the fol16 lowing new subparagraphs: 

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

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

19 2025.’’. 

Passed the House of Representatives July 15, 2015. 

Attest: KAREN L. HAAS, 

Clerk. 

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Calendar No. 157 

114TH CONGRESS 

1ST SESSION H. R. 3038 

AN ACT 

To provide an extension of Federal-aid highway, 

Fund, and for other purposes. other programs funded out of the Highway Trust highway safety, motor carrier safety, transit, and 

JULY 21, 2015 

Read the second time and placed on the calendar 

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