II 

114TH CONGRESS 

1ST SESSION H. R. 3236 

IN THE SENATE OF THE UNITED STATES 

JULY 30, 2015 

Received 

AN ACT 

To provide an extension of Federal-aid highway, highway 

safety, motor carrier safety, transit, and other programs 

funded out of the Highway Trust Fund, to provide resource flexibility to the Department of Veterans Affairs 

for health care services, and for other purposes. 


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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 ‘‘Surface Transportation and Veterans Health Care 

7 Choice Improvement Act of 2015’’. 

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

9 Transportation shall reduce the amount apportioned or al10 located for a program, project, or activity under this Act 

11 in fiscal year 2015 by amounts apportioned or allocated 

12 pursuant to the Highway and Transportation Funding Act 

13 of 2014 and the Highway and Transportation Funding 

14 Act of 2015, including the amendments made by such 

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

16 ending on July 31, 2015. 

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

18 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. 


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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. 

Sec. 2004. Consistent basis reporting between estate and person acquiring 

property from decedent. 

Sec. 2005. Clarification of 6-year statute of limitations in case of overstatement 

of basis. 

Sec. 2006. Tax return due dates. 

Sec. 2007. Transfers of excess pension assets to retiree health accounts. 

Sec. 2008. Equalization of Highway Trust Fund excise taxes on liquefied natural gas, liquefied petroleum gas, and compressed natural gas. 

TITLE III—ADDITIONAL PROVISIONS 

Sec. 3001. Service fees. 

TITLE IV—VETERANS PROVISIONS 

Sec. 4001. Short title. 

Sec. 4002. Plan to consolidate programs of Department of Veterans Affairs to 

improve access to care. 

Sec. 4003. Funding account for non-Department care. 

Sec. 4004. Temporary authorization of use of Veterans Choice Funds for certain programs. 

Sec. 4005. Modifications of Veterans Choice Program. 

Sec. 4006. Limitation on dialysis pilot program. 

Sec. 4007. Amendments to Internal Revenue Code with respect to health coverage of veterans. 

Sec. 4008. Emergency designations. 


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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 ‘‘October 29, 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)— 

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

21 the total amount authorized to be appropriated 

22 out of the Highway Trust Fund (other than the 

23 Mass Transit Account) for programs, projects, 

24 and activities for fiscal year 2014 under divi25 sions A and E of MAP–21 (Public Law 112– 


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1 141) and title 23, United States Code (exclud2 ing chapter 4 of that title); and 

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

1, 2015, and ending on October 29, 2015, 29 4 ⁄366

5 of the total amount authorized to be appro6 priated out of the Highway Trust Fund (other 

7 than the Mass Transit Account) for programs, 

8 projects, and activities for fiscal year 2015 

9 under divisions A and E of MAP–21 (Public 

10 Law 112–141) and title 23, United States Code 

11 (excluding chapter 4 of that title).’’. 

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

13 MAP–21 (23 U.S.C. 202 note) is amended by strik14 ing ‘‘each of fiscal years 2013 and 2014 and 

15 $24,986,301 out of the general fund of the Treasury 

16 to carry out the program for the period beginning on 

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

18 inserting ‘‘each of fiscal years 2013 through 2015 

19 and $2,377,049 out of the general fund of the 

20 Treasury to carry out the program for the period be21 ginning on October 1, 2015, and ending on October 

22 29, 2015’’. 

23 (c) USE OF FUNDS.— 

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

25 Highway and Transportation Funding Act of 2014 


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

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

3 out programs’’ and inserting the following: 

4 ‘‘(1) IN GENERAL.—Except as otherwise ex5 pressly provided in this subtitle, funds authorized to 

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

7 ‘‘(A) for fiscal year 2015 shall be distrib8 uted, administered, limited, and made available 

9 for obligation in the same manner and at the 

10 same levels as the amounts of funds authorized 

11 to be appropriated out of the Highway Trust 

12 Fund (other than the Mass Transit Account) 

13 for fiscal year 2014; and 

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

15 1, 2015, and ending on October 29, 2015, shall 

16 be distributed, administered, limited, and made 

17 available for obligation in the same manner and 

at the same levels as 29 18 ⁄366 of the amounts of 

19 funds authorized to be appropriated out of the 

20 Highway Trust Fund (other than the Mass 

21 Transit Account) for fiscal year 2015, 

22 to carry out programs’’. 

23 (2) OBLIGATION CEILING.—Section 1102 of 

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

25 (A) in subsection (a)— 


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

2 paragraph (2); and 

3 (ii) by striking paragraph (3) and in4 serting the following: 

5 ‘‘(3) $40,256,000,000 for fiscal year 2015; and 

6 ‘‘(4) $3,189,683,060 for the period beginning 

7 on October 1, 2015, and ending on October 29, 

8 2015.’’; 

9 (B) in subsection (b)(12)— 

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

11 2013 through 2014’’ and inserting ‘‘each 

12 of fiscal years 2013 through 2015’’; and 

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

14 beginning on October 1, 2014, and ending 

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

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

17 would have otherwise been required for 

18 that year by section 251A of the Balanced 

19 Budget and Emergency Deficit Control Act 

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

by 304 21 ⁄365 for that period’’ and inserting ‘‘, 

22 and for the period beginning on October 1, 

23 2015, and ending on October 29, 2015, 

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

25 less any reductions that would have otherVerDate Sep 11 2014 00:27 Jul 31, 2015 Jkt 049200 PO 00000 Frm 00007 Fmt 6652 Sfmt 6201 E:\BILLS\H3236.RDS H3236

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1 wise been required for that year by section 

2 251A of the Balanced Budget and Emer3 gency Deficit Control Act of 1985 (2 

U.S.C. 901a), then multiplied by 29 4 ⁄366 for 

5 that period’’; 

6 (C) in subsection (c)— 

7 (i) in the matter preceding paragraph 

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

9 through 2014 and for the period beginning 

10 on October 1, 2014, and ending on July 

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

12 years 2013 through 2015 and for the pe13 riod beginning on October 1, 2015, and 

14 ending on October 29, 2015’’; and 

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

16 preceding subparagraph (A) by striking 

17 ‘‘for the period beginning on October 1, 

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

is equal to 304 19 ⁄365 of such unobligated bal20 ance’’ and inserting ‘‘for the period begin21 ning on October 1, 2015, and ending on 

October 29, 2015, that is equal to 29 22 ⁄366 of 

23 such unobligated balance’’; 


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1 (D) in subsection (d) in the matter pre2 ceding paragraph (1) by striking ‘‘2015’’ and 

3 inserting ‘‘2016’’; and 

4 (E) in subsection (f)(1) in the matter pre5 ceding subparagraph (A) by striking ‘‘each of 

6 fiscal years 2013 through 2014 and for the pe7 riod beginning on October 1, 2014, and ending 

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

9 years 2013 through 2015 and for the period be10 ginning on October 1, 2015, and ending on Oc11 tober 29, 2015’’. 

12 SEC. 1002. ADMINISTRATIVE EXPENSES. 

13 Section 1002 of the Highway and Transportation 

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

15 (1) in subsection (a) by striking ‘‘for adminis16 trative expenses of the Federal-aid highway program 

17 $366,465,753 for the period beginning on October 1, 

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

19 ‘‘for administrative expenses of the Federal-aid high20 way program— 

21 ‘‘(1) $440,000,000 for fiscal year 2015; and 

22 ‘‘(2) $34,863,388 for the period beginning on 

23 October 1, 2015, and ending on October 29, 2015.’’; 

24 and 


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

2 the following: 

3 ‘‘(2) for fiscal year 2015 and for the period be4 ginning on October 1, 2015, and ending on October 

5 29, 2015, subject to the limitations on administra6 tive expenses under the heading ‘Federal Highway 

7 Administration’ in appropriations Acts that apply, 

8 respectively, to that fiscal year and period.’’. 

9 Subtitle B—Extension of Highway 

10 Safety Programs 

11 SEC. 1101. EXTENSION OF NATIONAL HIGHWAY TRAFFIC 

12 SAFETY ADMINISTRATION HIGHWAY SAFETY 

13 PROGRAMS. 

14 (a) EXTENSION OF PROGRAMS.— 

15 (1) HIGHWAY SAFETY PROGRAMS.—Section 

16 31101(a)(1) of MAP–21 (126 Stat. 733) is amend17 ed— 

18 (A) by striking ‘‘and’’ at the end of sub19 paragraph (B); and 

20 (B) by striking subparagraph (C) and in21 serting the following: 

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

23 and 


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1 ‘‘(D) $18,620,219 for the period beginning 

2 on October 1, 2015, and ending on October 29, 

3 2015.’’. 

4 (2) HIGHWAY SAFETY RESEARCH AND DEVEL5 OPMENT.—Section 31101(a)(2) of MAP–21 (126 

6 Stat. 733) is amended— 

7 (A) by striking ‘‘and’’ at the end of sub8 paragraph (B); and 

9 (B) by striking subparagraph (C) and in10 serting the following: 

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

12 and 

13 ‘‘(D) $8,993,169 for the period beginning 

14 on October 1, 2015, and ending on October 29, 

15 2015.’’. 

16 (3) NATIONAL PRIORITY SAFETY PROGRAMS.— 

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

18 amended— 

19 (A) by striking ‘‘and’’ at the end of sub20 paragraph (B); and 

21 (B) by striking subparagraph (C) and in22 serting the following: 

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

24 and 


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1 ‘‘(D) $21,551,913 for the period beginning 

2 on October 1, 2015, and ending on October 29, 

3 2015.’’. 

4 (4) NATIONAL DRIVER REGISTER.—Section 

5 31101(a)(4) of MAP–21 (126 Stat. 733) is amend6 ed— 

7 (A) by striking ‘‘and’’ at the end of sub8 paragraph (B); and 

9 (B) by striking subparagraph (C) and in10 serting the following: 

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

12 ‘‘(D) $396,175 for the period beginning on 

13 October 1, 2015, and ending on October 29, 

14 2015.’’. 

15 (5) HIGH VISIBILITY ENFORCEMENT PRO16 GRAM.— 

17 (A) AUTHORIZATION OF APPROPRIA18 TIONS.—Section 31101(a)(5) of MAP–21 (126 

19 Stat. 733) is amended— 

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

21 subparagraph (B); and 

22 (ii) by striking subparagraph (C) and 

23 inserting the following: 

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


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1 ‘‘(D) $2,297,814 for the period beginning 

2 on October 1, 2015, and ending on October 29, 

3 2015.’’. 

4 (B) LAW ENFORCEMENT CAMPAIGNS.— 

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

6 402 note) is amended— 

7 (i) in the first sentence by striking 

8 ‘‘each of fiscal years 2013 and 2014 and 

9 in the period beginning on October 1, 

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

11 inserting ‘‘each of fiscal years 2013 

12 through 2015 and in the period beginning 

13 on October 1, 2015, and ending on Octo14 ber 29, 2015’’; and 

15 (ii) in the second 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 Octo22 ber 29, 2015,’’. 

23 (6) ADMINISTRATIVE EXPENSES.—Section 

24 31101(a)(6) of MAP–21 (126 Stat. 733) is amend25 ed— 


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1 (A) by striking ‘‘and’’ at the end of sub2 paragraph (B); and 

3 (B) by striking subparagraph (C) and in4 serting the following: 

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

6 ‘‘(D) $2,020,492 for the period beginning 

7 on October 1, 2015, and ending on October 29, 

8 2015.’’. 

9 (b) COOPERATIVE RESEARCH AND EVALUATION.— 

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

11 amended by striking ‘‘each fiscal year ending before Octo12 ber 1, 2014, and $2,082,192 of the total amount available 

13 for apportionment to the States for highway safety pro14 grams under section 402(c) in the period beginning on Oc15 tober 1, 2014, and ending on July 31, 2015,’’ and insert16 ing ‘‘each fiscal year ending before October 1, 2015, and 

17 $198,087 of the total amount available for apportionment 

18 to the States for highway safety programs under section 

19 402(c) in the period beginning on October 1, 2015, and 

20 ending on October 29, 2015,’’. 

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

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

23 years 2013 and 2014 and for the period beginning on Oc24 tober 1, 2014, and ending on July 31, 2015,’’ and insert25 ing ‘‘each of fiscal years 2013 through 2015 and for the 


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1 period beginning on October 1, 2015, and ending on Octo2 ber 29, 2015,’’. 

3 SEC. 1102. EXTENSION OF FEDERAL MOTOR CARRIER SAFE4 TY ADMINISTRATION PROGRAMS. 

5 (a) MOTOR CARRIER SAFETY GRANTS.—Section 

6 31104(a) of title 49, United States Code, is amended— 

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

8 (9); and 

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

10 the following: 

11 ‘‘(10) $218,000,000 for fiscal year 2015; and 

12 ‘‘(11) $17,273,224 for the period beginning on 

13 October 1, 2015, and ending on October 29, 2015.’’. 

14 (b) ADMINISTRATIVE EXPENSES.—Section 

15 31104(i)(1) of title 49, United States Code, is amended— 

16 (1) by striking ‘‘and’’ at the end of subpara17 graph (I); and 

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

19 the following: 

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

21 and 

22 ‘‘(K) $20,521,858 for the period beginning 

23 on October 1, 2015, and ending on October 29, 

24 2015.’’. 

25 (c) GRANT PROGRAMS.— 


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1 (1) COMMERCIAL DRIVER’S LICENSE PROGRAM

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

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

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

5 $24,986,301 for the period beginning on October 1, 

6 2014, and ending on July 31, 2015’’ and inserting 

7 ‘‘each of fiscal years 2013 through 2015 and 

8 $2,377,049 for the period beginning on October 1, 

9 2015, and ending on October 29, 2015’’. 

10 (2) BORDER ENFORCEMENT GRANTS.—Section 

11 4101(c)(2) of SAFETEA–LU (119 Stat. 1715) is 

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

13 2014 and $26,652,055 for the period beginning on 

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

15 inserting ‘‘each of fiscal years 2013 through 2015 

16 and $2,535,519 for the period beginning on October 

17 1, 2015, and ending on October 29, 2015’’. 

18 (3) PERFORMANCE AND REGISTRATION INFOR19 MATION SYSTEM MANAGEMENT GRANT PROGRAM.— 

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

21 1715) is amended by striking ‘‘each of fiscal years 

22 2013 and 2014 and $4,164,384 for the period begin23 ning on October 1, 2014, and ending on July 31, 

24 2015’’ and inserting ‘‘each of fiscal years 2013 

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1 ning on October 1, 2015, and ending on October 29, 

2 2015’’. 

3 (4) COMMERCIAL VEHICLE INFORMATION SYS4 TEMS AND NETWORKS DEPLOYMENT PROGRAM.— 

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

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

7 2013 and 2014 and $20,821,918 for the period be8 ginning on October 1, 2014, and ending on July 31, 

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

10 through 2015 and $1,980,874 for the period begin11 ning on October 1, 2015, and ending on October 29, 

12 2015’’. 

13 (5) SAFETY DATA IMPROVEMENT GRANTS.— 

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

15 1715) is amended by striking ‘‘each of fiscal years 

16 2013 and 2014 and $2,498,630 for the period begin17 ning on October 1, 2014, and ending on July 31, 

18 2015’’ and inserting ‘‘each of fiscal years 2013 

19 through 2015 and $237,705 for the period begin20 ning on October 1, 2015, and ending on October 29, 

21 2015’’. 

22 (d) HIGH-PRIORITY ACTIVITIES.—Section 

23 31104(k)(2) of title 49, United States Code, is amended 

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

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


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

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

3 $1,188,525 for the period beginning on October 1, 2015, 

4 and ending on October 29, 2015,’’. 

5 (e) NEW ENTRANT AUDITS.—Section 

6 31144(g)(5)(B) of title 49, United States Code, is amend7 ed by striking ‘‘per fiscal year and up to $26,652,055 for 

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

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

10 $2,535,519 for the period beginning on October 1, 2015, 

11 and ending on October 29, 2015,’’. 

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

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

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

15 the Federal Motor Carrier Safety Administration for the 

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

17 31, 2015,’’ and inserting ‘‘each of fiscal years 2013 

18 through 2015 and $316,940 to the Federal Motor Carrier 

19 Safety Administration for the period beginning on October 

20 1, 2015, and ending on October 29, 2015,’’. 

21 (g) GRANT PROGRAM FOR COMMERCIAL MOTOR VE22 HICLE OPERATORS.—Section 4134(c) of SAFETEA–LU 

23 (49 U.S.C. 31301 note) is amended by striking ‘‘each of 

24 fiscal years 2005 through 2014 and $832,877 for the pe25 riod beginning on October 1, 2014, and ending on July 


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1 31, 2015,’’ and inserting ‘‘each of fiscal years 2005 

2 through 2015 and $79,235 for the period beginning on 

3 October 1, 2015, and ending on October 29, 2015,’’. 

4 SEC. 1103. DINGELL-JOHNSON SPORT FISH RESTORATION 

5 ACT. 

6 Section 4 of the Dingell-Johnson Sport Fish Restora7 tion Act (16 U.S.C. 777c) is amended— 

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

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

10 2014 and for the period beginning on October 1, 

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

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

13 beginning on October 1, 2015, and ending on Octo14 ber 29, 2015’’; and 

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

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

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

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

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

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

21 on October 29, 2015,’’. 


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1 Subtitle C—Public Transportation 

2 Programs 

3 SEC. 1201. FORMULA GRANTS FOR RURAL AREAS. 

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

5 is amended— 

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

7 fiscal year ending before October 1, 2014, and 

8 $4,164,384 for the period beginning on October 1, 

9 2014, and ending on July 31, 2015,’’ and inserting 

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

11 and $396,175 for the period beginning on October 

12 1, 2015, and ending on October 29, 2015,’’; and 

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

14 fiscal year ending before October 1, 2014, and 

15 $20,821,918 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 $1,980,874 for the period beginning on October 

19 1, 2015, and ending on October 29, 2015,’’. 

20 SEC. 1202. APPORTIONMENT OF APPROPRIATIONS FOR 

21 FORMULA GRANTS. 

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

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

24 October 1, 2014, and $24,986,301 for the period begin25 ning on October 1, 2014, and ending on July 31, 2015,’’ 


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

2 1, 2015, and $2,377,049 for the period beginning on Octo3 ber 1, 2015, and ending on October 29, 2015,’’. 

4 SEC. 1203. AUTHORIZATIONS FOR PUBLIC TRANSPOR5 TATION. 

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

7 United States Code, is amended— 

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

9 $7,158,575,342 for the period beginning on October 

10 1, 2014, and ending on July 31, 2015’’ and insert11 ing ‘‘$8,595,000,000 for fiscal year 2015, and 

12 $681,024,590 for the period beginning on October 1, 

13 2015, and ending on October 29, 2015’’; 

14 (2) in paragraph (2)— 

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

16 $107,274,521 for the period beginning on Octo17 ber 1, 2014, and ending on July 31, 2015,’’ 

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

19 and $10,205,464 for the period beginning on 

20 October 1, 2015, and ending on October 29, 

21 2015,’’; 

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

23 each of fiscal years 2013 and 2014 and 

24 $8,328,767 for the period beginning on October 

25 1, 2014, and ending on July 31, 2015,’’ and inVerDate Sep 11 2014 00:27 Jul 31, 2015 Jkt 049200 PO 00000 Frm 00021 Fmt 6652 Sfmt 6201 E:\BILLS\H3236.RDS H3236

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1 serting ‘‘for each of fiscal years 2013 through 

2 2015 and $792,350 for the period beginning on 

3 October 1, 2015, and ending on October 29, 

4 2015,’’; 

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

6 $3,713,505,753 for the period beginning on Oc7 tober 1, 2014, and ending on July 31, 2015,’’ 

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

9 2015, and $353,281,011 for the period begin10 ning on October 1, 2015, and ending on Octo11 ber 29, 2015,’’; 

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

13 $215,132,055 for the period beginning on Octo14 ber 1, 2014, and ending on July 31, 2015,’’ 

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

16 2015, and $20,466,393 for the period beginning 

17 on October 1, 2015, and ending on October 29, 

18 2015,’’; 

19 (E) in subparagraph (E)— 

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

21 the period beginning on October 1, 2014, 

22 and ending on July 31, 2015,’’ and insert23 ing ‘‘$607,800,000 for fiscal year 2015, 

24 and $48,159,016 for the period beginning 


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1 on October 1, 2015, and ending on Octo2 ber 29, 2015,’’; 

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

4 the period beginning on October 1, 2014, 

5 and ending on July 31, 2015,’’ and insert6 ing ‘‘$30,000,000 for fiscal year 2015, and 

7 $2,377,049 for the period beginning on 

8 October 1, 2015, and ending on October 

9 29, 2015,’’; and 

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

11 the period beginning on October 1, 2014, 

12 and ending on July 31, 2015,’’ and insert13 ing ‘‘$20,000,000 for fiscal year 2015, and 

14 $1,584,699 for the period beginning on 

15 October 1, 2015, and ending on October 

16 29, 2015,’’; 

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

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

19 for the period beginning on October 1, 2014, 

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

21 ‘‘each of fiscal years 2013 through 2015 and 

22 $237,705 for the period beginning on October 

23 1, 2015, and ending on October 29, 2015,’’; 

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

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


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1 for the period beginning on October 1, 2014, 

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

3 ‘‘each of fiscal years 2013 through 2015 and 

4 $396,175 for the period beginning on October 

5 1, 2015, and ending on October 29, 2015,’’; 

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

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

8 for the period beginning on October 1, 2014, 

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

10 ‘‘each of fiscal years 2013 through 2015 and 

11 $305,055 for the period beginning on October 

12 1, 2015, and ending on October 29, 2015,’’; 

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

14 $1,803,927,671 for the period beginning on Oc15 tober 1, 2014, and ending on July 31, 2015,’’ 

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

17 2015, and $171,615,027 for the period begin18 ning on October 1, 2015, and ending on Octo19 ber 29, 2015,’’; 

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

21 $356,304,658 for the period beginning on Octo22 ber 1, 2014, and ending on July 31, 2015,’’ 

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

24 2015, and $33,896,721 for the period beginning 


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1 on October 1, 2015, and ending on October 29, 

2 2015,’’; and 

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

4 $438,009,863 for the period beginning on Octo5 ber 1, 2014, and ending on July 31, 2015,’’ 

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

7 2015, and $41,669,672 for the period beginning 

8 on October 1, 2015, and ending on October 29, 

9 2015,’’. 

10 (b) RESEARCH, DEVELOPMENT DEMONSTRATION

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

12 49, United States Code, is amended by striking ‘‘and 

13 $58,301,370 for the period beginning on October 1, 2014, 

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

15 for fiscal year 2015, and $5,546,448 for the period begin16 ning on October 1, 2015, and ending on October 29, 

17 2015’’. 

18 (c) TRANSIT COOPERATIVE RESEARCH PROGRAM.— 

19 Section 5338(c) of title 49, United States Code, is amend20 ed by striking ‘‘and $5,830,137 for the period beginning 

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

22 inserting ‘‘$7,000,000 for fiscal year 2015, and $554,645 

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

24 on October 29, 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 $554,645 for the period beginning on October 1, 

7 2015, and ending on October 29, 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 $396,175 for the 

13 period beginning on October 1, 2015, and ending on Octo14 ber 29, 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 $151,101,093 for the period beginning on October 1, 

21 2015, and ending on October 29, 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 $8,240,437 

3 for the period beginning on October 1, 2015, and 

4 ending on October 29, 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 $396,175 for the period beginning on October 1, 

11 2015, and ending on October 29, 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 $79,235 for the period beginning on October 1, 

18 2015, and ending on October 29, 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 $5,189,891 for the period beginning on October 

2 1, 2015, and ending on October 29, 2015,’’; 

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

4 and inserting ‘‘$99,044 for such period’’; and 

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

6 inserting ‘‘$39,617 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) $3,388,246 for the period beginning on 

17 October 1, 2015, and ending on October 29, 2015.’’. 

18 (b) HAZARDOUS MATERIALS EMERGENCY PRE19 PAREDNESS FUND.—Section 5128(b) of title 49, United 

20 States Code, is amended— 

21 (1) in paragraph (1)— 

22 (A) in the paragraph heading by striking 

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

24 ‘‘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 October 29, 2015— 

12 ‘‘(A) $14,896 to carry out section 5115; 

13 ‘‘(B) $1,727,322 to carry out subsections 

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

15 than $1,081,557 shall be available to carry out 

16 section 5116(b); 

17 ‘‘(C) $11,885 to carry out section 5116(f); 

18 ‘‘(D) $49,522 to publish and distribute the 

19 Emergency Response Guidebook under section 

20 5116(i)(3); and 

21 ‘‘(E) $79,235 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 $316,940 for the 

4 period beginning on October 1, 2015, and ending on Octo5 ber 29, 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 ‘‘October 

13 30, 2015’’, and 

14 (2) by striking ‘‘Highway and Transportation 

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

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

17 Veterans Health Care Choice Improvement Act of 

18 2015’’. 

19 (b) SPORT FISH RESTORATION AND BOATING TRUST

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

21 (1) by striking ‘‘Highway and Transportation 

22 Funding Act of 2015’’ each place it appears in sub23 section (b)(2) and inserting ‘‘Surface Transportation 

24 and Veterans Health Care Choice Improvement Act 

25 of 2015’’, and 


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

2 (d)(2) and inserting ‘‘October 30, 2015’’. 

3 (c) LEAKING UNDERGROUND STORAGE TANK TRUST

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

5 striking ‘‘August 1, 2015’’ and inserting ‘‘October 30, 

6 2015’’. 

7 SEC. 2002. FUNDING OF HIGHWAY TRUST FUND. 

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

9 1986 is amended by redesignating paragraph (7) as para10 graph (8) and by inserting after paragraph (6) the fol11 lowing new paragraph: 

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

13 Treasury not otherwise appropriated, there is hereby 

14 appropriated— 

15 ‘‘(A) $6,068,000,000 to the Highway Ac16 count (as defined in subsection (e)(5)(B)) in 

17 the Highway Trust Fund; and 

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

19 Account in the Highway Trust Fund.’’. 

20 SEC. 2003. MODIFICATION OF MORTGAGE REPORTING RE21 QUIREMENTS. 

22 (a) INFORMATION RETURN REQUIREMENTS.—Sec23 tion 6050H(b)(2) of the Internal Revenue Code of 1986 

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

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


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

2 new subparagraphs: 

3 ‘‘(D) the amount of outstanding principal 

4 on the mortgage as of the beginning of such 

5 calendar year, 

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

7 mortgage, 

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

9 the case of property without an address) of the 

10 property which secures the mortgage, and’’. 

11 (b) STATEMENTS TO INDIVIDUALS.—Section 

12 6050H(d)(2) of such Code is amended by striking ‘‘sub13 section (b)(2)(C)’’ and inserting ‘‘subparagraphs (C), (D), 

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

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

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

17 and statements required to be furnished, after December 

18 31, 2016. 

19 SEC. 2004. CONSISTENT BASIS REPORTING BETWEEN ES20 TATE AND PERSON ACQUIRING PROPERTY 

21 FROM DECEDENT. 

22 (a) PROPERTY ACQUIRED FROM A DECEDENT.—Sec23 tion 1014 of the Internal Revenue Code of 1986 is amend24 ed by adding at the end the following new subsection: 


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

2 TAX RETURN.—For purposes of this section— 

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

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

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

6 of which has been determined for purposes of 

7 the tax imposed by chapter 11 on the estate of 

8 such decedent, such value, and 

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

10 in subparagraph (A) and with respect to which 

11 a statement has been furnished under section 

12 6035(a) identifying the value of such property, 

13 such value. 

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

15 apply to any property whose inclusion in the dece16 dent’s estate increased the liability for the tax im17 posed by chapter 11 (reduced by credits allowable 

18 against such tax) on such estate. 

19 ‘‘(3) DETERMINATION.—For purposes of para20 graph (1), the basis of property has been determined 

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

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

23 on a return under section 6018 and such value 

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1 piration of the time for assessing a tax under 

2 chapter 11, 

3 ‘‘(B) in a case not described in subpara4 graph (A), the value is specified by the Sec5 retary and such value is not timely contested by 

6 the executor of the estate, or 

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

8 pursuant to a settlement agreement with the 

9 Secretary. 

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

11 regulations provide exceptions to the application of 

12 this subsection.’’. 

13 (b) INFORMATION REPORTING.— 

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

15 subchapter A of chapter 61 of such Code is amended 

16 by inserting after section 6034A the following new 

17 section: 

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

19 PROPERTY FROM DECEDENT. 

20 ‘‘(a) INFORMATION WITH RESPECT TO PROPERTY

21 ACQUIRED FROM DECEDENTS.— 

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

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

24 furnish to the Secretary and to each person acquir25 ing any interest in property included in the deceVerDate Sep 11 2014 00:27 Jul 31, 2015 Jkt 049200 PO 00000 Frm 00034 Fmt 6652 Sfmt 6201 E:\BILLS\H3236.RDS H3236

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1 dent’s gross estate for Federal estate tax purposes 

2 a statement identifying the value of each interest in 

3 such property as reported on such return and such 

4 other information with respect to such interest as 

5 the Secretary may prescribe. 

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

7 person required to file a return under section 

8 6018(b) shall furnish to the Secretary and to each 

9 other person who holds a legal or beneficial interest 

10 in the property to which such return relates a state11 ment identifying the information described in para12 graph (1). 

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

14 ‘‘(A) IN GENERAL.—Each statement re15 quired to be furnished under paragraph (1) or 

16 (2) shall be furnished at such time as the Sec17 retary may prescribe, but in no case at a time 

18 later than the earlier of— 

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

20 the date on which the return under section 

21 6018 was required to be filed (including 

22 extensions, if any), or 

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

24 the date such return is filed. 


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1 ‘‘(B) ADJUSTMENTS.—In any case in 

2 which there is an adjustment to the information 

3 required to be included on a statement filed 

4 under paragraph (1) or (2) after such state5 ment has been filed, a supplemental statement 

6 under such paragraph shall be filed not later 

7 than the date which is 30 days after such ad8 justment is made. 

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

10 such regulations as necessary to carry out this section, in11 cluding regulations relating to— 

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

13 with regard to which no estate tax return is required 

14 to be filed, and 

15 ‘‘(2) situations in which the surviving joint ten16 ant or other recipient may have better information 

17 than the executor regarding the basis or fair market 

18 value of the property.’’. 

19 (2) PENALTY FOR FAILURE TO FILE.— 

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

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

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

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

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

25 new subparagraph: 


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

2 with the Secretary under section 6035.’’. 

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

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

5 end of subparagraph (GG), by striking the pe6 riod at the end of subparagraph (HH) and in7 serting ‘‘, or’’, and by adding at the end the fol8 lowing new subparagraph: 

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

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

11 (3) CLERICAL AMENDMENT.—The table of sec12 tions for subpart A of part III of subchapter A of 

13 chapter 61 of such Code is amended by inserting 

14 after the item relating to section 6034A the fol15 lowing new item: 

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

16 (c) PENALTY FOR INCONSISTENT REPORTING.— 

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

18 Code is amended by inserting after paragraph (7) 

19 the following new paragraph: 

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

21 (2) INCONSISTENT BASIS REPORTING.—Section 

22 6662 of such Code is amended by adding at the end 

23 the following new subsection: 

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

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1 tate basis’ if the basis of property claimed on a return 

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

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

4 this section shall apply to property with respect to which 

5 an estate tax return is filed after the date of the enact6 ment of this Act. 

7 SEC. 2005. CLARIFICATION OF 6-YEAR STATUTE OF LIMITA8 TIONS IN CASE OF OVERSTATEMENT OF 

9 BASIS. 

10 (a) IN GENERAL.—Section 6501(e)(1)(B) of the In11 ternal Revenue Code of 1986 is amended— 

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

13 by redesignating clause (ii) as clause (iii), and by in14 serting after clause (i) the following new clause: 

15 ‘‘(ii) An understatement of gross in16 come by reason of an overstatement of un17 recovered cost or other basis is an omission 

18 from gross income; and’’, and 

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

20 overstatement of unrecovered cost or other basis)’’ 

21 in clause (iii) (as so redesignated) after ‘‘In deter22 mining the amount omitted from gross income’’. 

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

24 this section shall apply to— 


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

2 of this Act, and 

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

4 period specified in section 6501 of the Internal Rev5 enue Code of 1986 (determined without regard to 

6 such amendments) for assessment of the taxes with 

7 respect to which such return relates has not expired 

8 as of such date. 

9 SEC. 2006. TAX RETURN DUE DATES. 

10 (a) DUE DATES FOR RETURNS OF PARTNERSHIPS, 

11 S CORPORATIONS, AND C CORPORATIONS.— 

12 (1) PARTNERSHIPS AND S CORPORATIONS.— 

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

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

15 1986 as precedes the second sentence thereof is 

16 amended to read as follows: 

17 ‘‘(b) RETURNS OF PARTNERSHIPS AND S CORPORA18 TIONS.—Returns of partnerships under section 6031 and 

19 returns of S corporations under sections 6012 and 6037 

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

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

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

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

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


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1 (B) CONFORMING AMENDMENT.—Section 

2 6072(a) of such Code is amended by striking 

3 ‘‘6017, or 6031’’ and inserting ‘‘or 6017’’. 

4 (2) CONFORMING AMENDMENTS RELATING TO C

5 CORPORATION DUE DATE OF 15TH DAY OF FOURTH

6 MONTH FOLLOWING TAXABLE YEAR.— 

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

8 amended by striking ‘‘third month’’ and insert9 ing ‘‘fourth month’’. 

10 (B) Section 563 of such Code is amended 

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

12 and inserting ‘‘fourth month’’. 

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

14 is amended by striking ‘‘3d month’’ and insert15 ing ‘‘4th month’’. 

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

17 6167 of such Code are each amended by strik18 ing ‘‘third month’’ and inserting ‘‘fourth 

19 month’’. 

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

21 amended by striking ‘‘third month’’ and insert22 ing ‘‘fourth month’’. 

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

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


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

2 ‘‘4th month’’. 

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

4 amended by redesignating subparagraph (E) as 

5 subparagraph (F) and by inserting after sub6 paragraph (D) the following new subparagraph: 

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

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

9 (3) EFFECTIVE DATES.— 

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

11 subparagraph (B), the amendments made by 

12 this subsection shall apply to returns for tax13 able years beginning after December 31, 2015. 

14 (B) SPECIAL RULE FOR C CORPORATIONS

15 WITH FISCAL YEARS ENDING ON JUNE 30.—In 

16 the case of any C corporation with a taxable 

17 year ending on June 30, the amendments made 

18 by this subsection shall apply to returns for tax19 able years beginning after December 31, 2025. 

20 (b) MODIFICATION OF DUE DATES BY REGULA21 TION.—In the case of returns for taxable years beginning 

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

23 or the Secretary’s designee, shall modify appropriate regu24 lations to provide as follows: 


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1 (1) The maximum extension for the returns of 

2 partnerships filing Form 1065 shall be a 6-month 

3 period ending on September 15 for calendar year 

4 taxpayers. 

5 (2) The maximum extension for the returns of 

trusts filing Form 1041 shall be a 51 6 ⁄2-month period 

7 ending on September 30 for calendar year taxpayers. 

8 (3) The maximum extension for the returns of 

9 employee benefit plans filing Form 5500 shall be an 

automatic 31 10 ⁄2-month period ending on November 15 

11 for calendar year plans. 

12 (4) The maximum extension for the returns of 

13 organizations exempt from income tax filing Form 

14 990 (series) shall be an automatic 6-month period 

15 ending on November 15 for calendar year filers. 

16 (5) The maximum extension for the returns of 

17 organizations exempt from income tax that are re18 quired to file Form 4720 returns of excise taxes 

19 shall be an automatic 6-month period beginning on 

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

21 any extensions). 

22 (6) The maximum extension for the returns of 

23 trusts required to file Form 5227 shall be an auto24 matic 6-month period beginning on the due date for 

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


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1 (7) The maximum extension for filing Form 

2 6069, Return of Excise Tax on Excess Contributions 

3 to Black Lung Benefit Trust Under Section 4953 

4 and Computation of Section 192 Deduction, shall be 

5 an automatic 6-month period beginning on the due 

6 date for filing the return (without regard to any ex7 tensions). 

8 (8) The maximum extension for a taxpayer re9 quired to file Form 8870 shall be an automatic 6- 

10 month period beginning on the due date for filing 

11 the return (without regard to any extensions). 

12 (9) The due date of Form 3520–A, Annual In13 formation Return of a Foreign Trust with a United 

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

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

16 maximum extension shall be a 6-month period begin17 ning on such day. 

18 (10) The due date of Form 3520, Annual Re19 turn to Report Transactions with Foreign Trusts 

20 and Receipt of Certain Foreign Gifts, for calendar 

21 year filers shall be April 15 with a maximum exten22 sion for a 6-month period ending on October 15. 

23 (11) The due date of FinCEN Report 114 (re24 lating to Report of Foreign Bank and Financial Ac25 counts) shall be April 15 with a maximum extension 


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

2 provision for an extension under rules similar to the 

3 rules in Treas. Reg. section 1.6081–5. For any tax4 payer required to file such Form for the first time, 

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

6 an extension, may be waived by the Secretary. 

7 (c) CORPORATIONS PERMITTED STATUTORY AUTO8 MATIC 6-MONTH EXTENSION OF INCOME TAX RE9 TURNS.— 

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

11 Code is amended— 

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

13 ‘‘6 months’’, and 

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

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

16 C corporation which ends on December 31 and 

17 begins before January 1, 2026, the first sen18 tence of this subsection shall be applied by sub19 stituting ‘5 months’ for ‘6 months’. In the case 

20 of any return for a taxable year of a C corpora21 tion which ends on June 30 and begins before 

22 January 1, 2026, the first sentence of this sub23 section shall be applied by substituting ‘7 

24 months’ for ‘6 months’.’’. 


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1 (2) EFFECTIVE DATE.—The amendments made 

2 by this subsection shall apply to returns for taxable 

3 years beginning after December 31, 2015. 

4 SEC. 2007. TRANSFERS OF EXCESS PENSION ASSETS TO RE5 TIREE HEALTH ACCOUNTS. 

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

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

8 31, 2021’’ and inserting ‘‘December 31, 2025’’. 

9 (b) CONFORMING ERISA AMENDMENTS.— 

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

11 408(b)(13) of the Employee Retirement Income Se12 curity Act of 1974 (29 U.S.C. 1021(e)(3), 

13 1103(c)(1), 1108(b)(13)) are each amended by strik14 ing ‘‘MAP–21’ ’’ and inserting ‘‘Surface Transpor15 tation and Veterans Health Care Choice Improve16 ment Act of 2015’’. 

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

18 1108(b)(13)) is amended by striking ‘‘January 1, 

19 2022’’ and inserting ‘‘January 1, 2026’’. 

20 SEC. 2008. EQUALIZATION OF HIGHWAY TRUST FUND EX21 CISE TAXES ON LIQUEFIED NATURAL GAS, 

22 LIQUEFIED PETROLEUM GAS, AND COM23 PRESSED NATURAL GAS. 

24 (a) LIQUEFIED PETROLEUM GAS.— 


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

2 Internal Revenue Code of 1986 is amended by strik3 ing ‘‘and’’ at the end of clause (i), by redesignating 

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

5 clause (i) the following new clause: 

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

7 gas, 18.3 cents per energy equivalent of a 

8 gallon of gasoline, and’’. 

9 (2) ENERGY EQUIVALENT OF A GALLON OF

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

11 amended by adding at the end the following: 

12 ‘‘(C) 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, with respect to a liquefied 

16 petroleum gas fuel, the amount of such fuel 

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

18 value). For purposes of the preceding sentence, 

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

20 is equal to 5.75 pounds of liquefied petroleum 

21 gas.’’. 

22 (b) LIQUEFIED NATURAL GAS.— 

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

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

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


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

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

3 the following new clause: 

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

5 gas, 24.3 cents per energy equivalent of a 

6 gallon of diesel.’’. 

7 (2) ENERGY EQUIVALENT OF A GALLON OF

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

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

10 at the end the following: 

11 ‘‘(D) ENERGY EQUIVALENT OF A GALLON

12 OF DIESEL.—For purposes of this paragraph, 

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

14 means, with respect to a liquefied natural gas 

15 fuel, the amount of such fuel having a Btu con16 tent of 128,700 (lower heating value). For pur17 poses of the preceding sentence, a Btu content 

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

19 6.06 pounds of liquefied natural gas.’’. 

20 (3) CONFORMING AMENDMENTS.—Section 

21 4041(a)(2)(B)(iii) of such Code, as redesignated by 

22 subsection (a)(1), is amended— 

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

24 and 


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

2 ‘‘peat) and’’. 

3 (c) ENERGY EQUIVALENT OF A GALLON OF GASO4 LINE TO COMPRESSED NATURAL GAS.—Section 

5 4041(a)(3) of such Code is amended by adding at the end 

6 the following: 

7 ‘‘(D) 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 5.66 pounds of compressed 

11 natural gas.’’. 

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

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

14 December 31, 2015. 

15 TITLE III—ADDITIONAL 

16 PROVISIONS 

17 SEC. 3001. SERVICE FEES. 

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

19 States Code, is amended by adding at the end the fol20 lowing new subparagraphs: 

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

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

23 2025.’’. 


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1 TITLE IV—VETERANS 

2 PROVISIONS 

3 SEC. 4001. SHORT TITLE. 

4 This title may be cited as the ‘‘VA Budget and Choice 

5 Improvement Act’’. 

6 SEC. 4002. PLAN TO CONSOLIDATE PROGRAMS OF DEPART7 MENT OF VETERANS AFFAIRS TO IMPROVE 

8 ACCESS TO CARE. 

9 (a) PLAN.—The Secretary of Veterans Affairs shall 

10 develop a plan to consolidate all non-Department provider 

11 programs by establishing a new, single program to be 

12 known as the ‘‘Veterans Choice Program’’ to furnish hos13 pital care and medical services to veterans enrolled in the 

14 system of patient enrollment established under section 

15 1705(a) of title 38, United States Code, at non-Depart16 ment facilities. 

17 (b) ELEMENTS.—The plan developed under sub18 section (a) to establish the Veterans Choice Program to 

19 furnish hospital care and medical services at non-Depart20 ment facilities shall include, at a minimum, the following: 

21 (1) A standardized method to furnish such care 

22 and services that incorporates the strengths of the 

23 non-Department provider programs into a single 

24 streamlined program that the Secretary administers 

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1 work and throughout the medical system of the Vet2 erans Health Administration. 

3 (2) An identification of the eligibility require4 ments for any such care and services, including with 

5 respect to service-connected disabilities and non6 service-connected disabilities. 

7 (3) A description of the authorization process 

8 for such care or medical services, including with re9 spect to identifying the roles of clinicians, sched10 ulers, any third-party administrators, the Chief 

11 Business Office of the Department, and any other 

12 entity involved in the authorization process. 

13 (4) The structuring of the billing and reim14 bursement process, including the use of third-party 

15 medical claims adjudicators or technology that sup16 ports automatic adjudication. 

17 (5) A description of the reimbursement rate to 

18 be paid to health care providers under such pro19 gram. 

20 (6) An identification of how the Secretary will 

21 determine the eligibility requirements of health care 

22 providers at non-Department facilities to participate 

23 in such program, including how the Secretary plans 

24 to structure a non-Department care network to allow 


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1 the maximum amount of flexibility in providing care 

2 and services under the program. 

3 (7) An explanation of the processes to be used 

4 to ensure that the Secretary will fully comply with 

5 all requirements of chapter 39 of title 31, United 

6 States Code (commonly referred to as the ‘‘Prompt 

7 Payment Act’’), in paying for such care and services 

8 furnished at non-Department facilities. 

9 (8) A description of how, to the greatest extent 

10 practicable, the Secretary plans to use infrastructure 

11 and networks of non-Department provider programs 

12 that exist as of the date of the plan to implement 

13 such program. 

14 (9) A description of how— 

15 (A) health care providers at non-Depart16 ment facilities that furnish such care or services 

17 to veterans under such program will have access 

18 to, and transmit back to the Department, the 

19 medical records of such veterans; and 

20 (B) the Department will receive from such 

21 non-Department providers such medical records 

22 and any other relevant information. 

23 (10) A description of how the Secretary plans 

24 to ensure an efficient transition to such program for 

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1 vider programs, including a timeline, milestones, and 

2 estimated costs for implementation, outreach, and 

3 training. 

4 (c) SUBMISSION.—Not later than November 1, 2015, 

5 the Secretary shall submit to the Committees on Veterans’ 

6 Affairs of the House of Representatives and the Senate 

7 a report containing— 

8 (1) a description of each non-Department pro9 vider program and the statutory authority for each 

10 such program; 

11 (2) the plan under subsection (a); 

12 (3) the estimated costs and budgetary require13 ments to implement the plan and to furnish hospital 

14 care and medical services pursuant to such plan; and 

15 (4) any recommendations for legislative pro16 posals the Secretary determines necessary to imple17 ment such plan. 

18 (d) DEFINITIONS.—In this section: 

19 (1) The term ‘‘non-Department facility’’ has 

20 the meaning given that term in section 1701 of title 

21 38, United States Code. 

22 (2) The term ‘‘non-Department provider pro23 grams’’ means each program administered by the 

24 Secretary of Veterans Affairs under which the Sec25 retary enters into contracts or other agreements 


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1 with health care providers at non-Department facili2 ties to furnish hospital care and medical services to 

3 veterans, including pursuant to the following: 

4 (A) Section 1703 of title 38, United States 

5 Code. 

6 (B) The Veterans Choice Program estab7 lished by section 101 of the Veterans Access, 

8 Choice, and Accountability Act of 2014 (Public 

9 Law 113–146; 38 U.S.C. 1701 note). 

10 (C) The Patient Centered Community Care 

11 Program (known as ‘‘PC3’’). 

12 (D) The pilot program established by sec13 tion 403 of the Veterans’ Mental Health and 

14 Other Care Improvements Act of 2008 (Public 

15 Law 110–387; 38 U.S.C. 1703 note) (known as 

16 ‘‘Project ARCH’’). 

17 (E) Contracts relating to dialysis. 

18 (F) Agreements entered into by the Sec19 retary with— 

20 (i) the Secretary of Defense, the Di21 rector of the Indian Health Service, or any 

22 the head of any other department or agen23 cy of the Federal Government; or 

24 (ii) any academic affiliate or other 

25 non-governmental entity. 


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1 (G) Programs relating to emergency care, 

2 including under sections 1725 and 1728 of title 

3 38, United States Code. 

4 SEC. 4003. FUNDING ACCOUNT FOR NON-DEPARTMENT 

5 CARE. 

6 Each budget of the President submitted to Congress 

7 under section 1105 of title 31, United States Code, for 

8 fiscal year 2017 and each fiscal year thereafter shall in9 clude an appropriations account for non-Department pro10 vider programs (as defined in section 2(d)) to be com11 prised of— 

12 (1) discretionary medical services funding that 

13 is designated for hospital care and medical services 

14 furnished at non-Department facilities; and 

15 (2) any funds transferred for such purpose 

16 from the Veterans Choice Fund established by sec17 tion 802 of the Veterans Access, Choice, and Ac18 countability Act of 2014 (Public Law 113–146; 128 

19 Stat. 1802). 

20 SEC. 4004. TEMPORARY AUTHORIZATION OF USE OF VET21 ERANS CHOICE FUNDS FOR CERTAIN PRO22 GRAMS. 

23 (a) IN GENERAL.—Subsection (c) of section 802 of 

24 the Veterans Access, Choice, and Accountability Act of 


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1 2014 (Public Law 113–146; 128 Stat. 1802) is amend2 ed— 

3 (1) in paragraph (1), by striking ‘‘Any 

4 amounts’’ and inserting ‘‘Except as provided by 

5 paragraph (3), any amounts’’; and 

6 (2) by adding at the end the following para7 graph: 

8 ‘‘(3) TEMPORARY AUTHORITY FOR OTHER

9 USES.— 

10 ‘‘(A) OTHER NON-DEPARTMENT CARE.—In 

11 addition to the use of amounts described in 

12 paragraph (1), of the amounts deposited in the 

13 Veterans Choice Fund, not more than 

14 $3,348,500,000 may be used by the Secretary 

15 during the period described in subparagraph 

16 (C) for amounts obligated by the Secretary on 

17 or after May 1, 2015, to furnish health care to 

18 individuals pursuant to chapter 17 of title 38, 

19 United States Code, at non-Department facili20 ties, including pursuant to non-Department 

21 provider programs other than the program es22 tablished by section 101. 

23 ‘‘(B) HEPATITIS C.—Of the amount speci24 fied in subparagraph (A), not more than 

25 $500,000,000 may be used by the Secretary 


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1 during the period described in subparagraph 

2 (C) for pharmaceutical expenses relating to the 

3 treatment of Hepatitis C. 

4 ‘‘(C) PERIOD DESCRIBED.—The period de5 scribed in this subparagraph is the period be6 ginning on the date of the enactment of the VA 

7 Budget and Choice Improvement Act and end8 ing on October 1, 2015. 

9 ‘‘(D) REPORTS.—Not later than 14 days 

10 after the date of the enactment of the VA 

11 Budget and Choice Improvement Act, and not 

12 less frequently than once every 14-day period 

13 thereafter during the period described in sub14 paragraph (C), the Secretary shall submit to 

15 the appropriate congressional committees a re16 port detailing— 

17 ‘‘(i) the amounts used by the Sec18 retary pursuant to subparagraphs (A) and 

19 (B); and 

20 ‘‘(ii) an identification of such amounts 

21 listed by the non-Department provider pro22 gram for which the amounts were used. 

23 ‘‘(E) DEFINITIONS.—In this paragraph: 

24 ‘‘(i) The term ‘appropriate congres25 sional committees’ means— 


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1 ‘‘(I) the Committee on Veterans’ 

2 Affairs and the Committee on Appro3 priations of the House of Representa4 tives; and 

5 ‘‘(II) the Committee on Veterans’ 

6 Affairs and the Committee on Appro7 priations of the Senate. 

8 ‘‘(ii) The term ‘non-Department facili9 ties’ has the meaning given that term in 

10 section 1701 of title 38, United States 

11 Code. 

12 ‘‘(iii) The term ‘non-Department pro13 vider program’ has the meaning given that 

14 term in section 4002(d) of the VA Budget 

15 and Choice Improvement Act.’’. 

16 (b) CONFORMING AMENDMENT.—Subsection (d)(1) 

17 of such section is amended by inserting before the period 

18 at the end the following: ‘‘(or for hospital care and medical 

19 services pursuant to subsection (c)(3) of this section)’’. 

20 SEC. 4005. MODIFICATIONS OF VETERANS CHOICE PRO21 GRAM. 

22 (a) INCREASED PERIOD OF FOLLOW-UP CARE.— 

23 Subsection (h) of section 101 of the Veterans Access, 

24 Choice, and Accountability Act of 2014 (Public Law 113– 


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1 146; 38 U.S.C. 1701 note) is amended by striking ‘‘(but 

2 for a period not exceeding 60 days)’’. 

3 (b) EXPANSION OF ELIGIBILITY.—Such section is 

4 further amended— 

5 (1) by striking paragraph (1) of subsection (b) 

6 and inserting the following new paragraph: 

7 ‘‘(1) the veteran is enrolled in the patient en8 rollment system of the Department of Veterans Af9 fairs established and operated under section 1705 of 

10 title 38, United States Code, including any such vet11 eran who has not received hospital care or medical 

12 services from the Department and has contacted the 

13 Department seeking an initial appointment from the 

14 Department for the receipt of such care or services; 

15 and’’; and 

16 (2) in subsection (g)(1), by striking ‘‘In the 

17 case’’ and all that follows through ‘‘, when’’ and in18 sert ‘‘When’’. 

19 (c) EXPANSION OF PROVIDERS.—Such section is fur20 ther amended— 

21 (1) in subsection (a)(1)(B), by adding at the 

22 end the following new clause: 

23 ‘‘(v) Subject to subsection (d)(5), a 

24 health care provider not otherwise covered 

25 under any of clauses (i) through (iv).’’; and 


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1 (2) in subsection (d), by adding at the end the 

2 following new paragraph: 

3 ‘‘(5) AGREEMENTS WITH OTHER PROVIDERS.— 

4 In accordance with the rates determined pursuant to 

5 paragraph (2), the Secretary may enter into agree6 ments under paragraph (1) for furnishing care and 

7 services to eligible veterans under this section with 

8 an entity specified in subsection (a)(1)(B)(v) if the 

9 entity meets criteria established by the Secretary for 

10 purposes of this section.’’. 

11 (d) CLARIFICATION OF WAIT TIMES.—Subparagraph 

12 (A) of subsection (b)(2) of such section is amended to read 

13 as follows: 

14 ‘‘(A) attempts, or has attempted, to sched15 ule an appointment for the receipt of hospital 

16 care or medical services under chapter 17 of 

17 title 38, United States Code, but is unable to 

18 schedule an appointment within— 

19 ‘‘(i) the wait-time goals of the Vet20 erans Health Administration for the fur21 nishing of such care or services; or 

22 ‘‘(ii) with respect to such care or serv23 ices that are clinically necessary, the period 

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1 ices if such period is shorter than such 

2 wait-time goals;’’. 

3 (e) MODIFICATION OF DISTANCE REQUIREMENT.— 

4 Subparagraph (B) of subsection (b)(2) of such section is 

5 amended to read as follows: 

6 ‘‘(B) resides more than 40 miles (as cal7 culated based on distance traveled) from— 

8 ‘‘(i) with respect to a veteran who is 

9 seeking primary care, a medical facility of 

10 the Department, including a community11 based outpatient clinic, that is able to pro12 vide such primary care by a full-time pri13 mary care physician; or 

14 ‘‘(ii) with respect to a veteran not cov15 ered under clause (i), the medical facility 

16 of the Department, including a community17 based outpatient clinic, that is closest to 

18 the residence of the veteran;’’. 

19 SEC. 4006. LIMITATION ON DIALYSIS PILOT PROGRAM. 

20 (a) LIMITATION.—None of the funds authorized to 

21 be appropriated or otherwise made available to the Sec22 retary of Veterans Affairs may be used to expand the di23 alysis pilot program or to create any new dialysis capa24 bility provided by the Department in a facility that is not 

25 an initial facility under the dialysis pilot program until— 


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1 (1) an independent analysis of the dialysis pilot 

2 program is conducted for each such initial facility; 

3 (2) the Secretary submits to the appropriate 

4 congressional committees the report under sub5 section (b); and 

6 (3) a period of 180 days has elapsed following 

7 the date on which the Secretary submits such report. 

8 (b) REPORT.—The Secretary shall submit to the ap9 propriate congressional committees a report containing 

10 the following: 

11 (1) The independent analysis described in sub12 section (a)(1). 

13 (2) A five-year dialysis investment plan explain14 ing all of the options of the Secretary for delivering 

15 dialysis care to veterans, including how and where 

16 such care will be delivered. 

17 (c) DEFINITIONS.—In this section: 

18 (1) The term ‘‘appropriate congressional com19 mittees’’ means— 

20 (A) the Committee on Veterans’ Affairs 

21 and the Committee on Appropriations of the 

22 House of Representatives; and 

23 (B) the Committee on Veterans’ Affairs 

24 and the Committee on Appropriations of the 

25 Senate. 


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1 (2) The term ‘‘dialysis pilot program’’ means 

2 the pilot demonstration program approved by the 

3 Under Secretary of Veterans Affairs for Health in 

4 August 2010 and by the Secretary of Veterans Af5 fairs in September 2010 to provide dialysis care to 

6 patients at certain outpatient facilities operated by 

7 the Department of Veterans Affairs. 

8 (3) The term ‘‘initial facility’’ means one of the 

9 four outpatient facilities identified by the Secretary 

10 to participate in the dialysis pilot program prior to 

11 the date of the enactment of this Act. 

12 SEC. 4007. AMENDMENTS TO INTERNAL REVENUE CODE 

13 WITH RESPECT TO HEALTH COVERAGE OF 

14 VETERANS. 

15 (a) EXEMPTION IN DETERMINATION OF EMPLOYER

16 HEALTH INSURANCE MANDATE.— 

17 (1) IN GENERAL.—Section 4980H(c)(2) of the 

18 Internal Revenue Code of 1986 is amended by add19 ing at the end the following: 

20 ‘‘(F) EXEMPTION FOR HEALTH COVERAGE

21 UNDER TRICARE OR THE VETERANS ADMINIS22 TRATION.—Solely for purposes of determining 

23 whether an employer is an applicable large em24 ployer under this paragraph for any month, an 

25 individual shall not be taken into account as an 


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1 employee for such month if such individual has 

2 medical coverage for such month under— 

3 ‘‘(i) chapter 55 of title 10, United 

4 States Code, including coverage under the 

5 TRICARE program, or 

6 ‘‘(ii) under a health care program 

7 under chapter 17 or 18 of title 38, United 

8 States Code, as determined by the Sec9 retary of Veterans Affairs, in coordination 

10 with the Secretary of Health and Human 

11 Services and the Secretary.’’. 

12 (2) EFFECTIVE DATE.—The amendment made 

13 by this subsection shall apply to months beginning 

14 after December 31, 2013. 

15 (b) ELIGIBILITY FOR HEALTH SAVINGS ACCOUNT

16 NOT AFFECTED BY RECEIPT OF MEDICAL CARE FOR

17 SERVICE-CONNECTED DISABILITY.— 

18 (1) IN GENERAL.—Section 223(c)(1) of the In19 ternal Revenue Code of 1986 is amended by adding 

20 at the end the following new subparagraph: 

21 ‘‘(C) SPECIAL RULE FOR INDIVIDUALS ELI22 GIBLE FOR CERTAIN VETERANS BENEFITS.—An 

23 individual shall not fail to be treated as an eli24 gible individual for any period merely because 

25 the individual receives hospital care or medical 


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1 services under any law administered by the Sec2 retary of Veterans Affairs for a service-con3 nected disability (within the meaning of section 

4 101(16) of title 38, United States Code).’’. 

5 (2) EFFECTIVE DATE.—The amendment made 

6 by this subsection shall apply to months beginning 

7 after December 31, 2015. 

8 SEC. 4008. EMERGENCY DESIGNATIONS. 

9 (a) IN GENERAL.—This title, except for section 4007, 

10 is designated as an emergency requirement pursuant to 

11 section 4(g) of the Statutory Pay-As-You-Go Act of 2010 

12 (2 U.S.C. 933(g)). 

13 (b) DESIGNATION IN SENATE.—In the Senate, this 

14 title, except for section 4007, is designated as an emer15 gency requirement pursuant to section 403(a) of S. Con. 

16 Res. 13 (111th Congress), the concurrent resolution on 

17 the budget for fiscal year 2010. 

Passed the House of Representatives July 29, 2015. 

Attest: KAREN L. HAAS, 

Clerk. 


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