```

[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3236 Enrolled Bill (ENR)]

        H.R.3236

                     One Hundred Fourteenth Congress

                                 of the

                        United States of America

                          AT THE FIRST SESSION

          Begun and held at the City of Washington on Tuesday,
           the sixth day of January, two thousand and fifteen

                                 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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,
SECTION 1. SHORT TITLE; RECONCILIATION OF FUNDS; TABLE OF CONTENTS.
    (a) Short Title.--This Act may be cited as the ``Surface 
Transportation and Veterans Health Care Choice Improvement Act of 
2015''.
    (b) Reconciliation of Funds.--The Secretary of Transportation shall 
reduce the amount apportioned or allocated for a program, project, or 
activity under this Act in fiscal year 2015 by amounts apportioned or 
allocated pursuant to the Highway and Transportation Funding Act of 
2014 and the Highway and Transportation Funding Act of 2015, including 
the amendments made by such Acts, for the period beginning on October 
1, 2014, and ending on July 31, 2015.
    (c) Table of Contents.--The table of contents for this Act is as 
follows:

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

            TITLE I--SURFACE TRANSPORTATION PROGRAM EXTENSION

                    Subtitle A--Federal-Aid Highways

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

            Subtitle B--Extension of Highway Safety Programs

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

               Subtitle C--Public Transportation Programs

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

                     Subtitle D--Hazardous Materials

Sec. 1301. Authorization of appropriations.

                      TITLE II--REVENUE PROVISIONS

Sec. 2001. Extension of Highway Trust Fund expenditure authority.
Sec. 2002. Funding of Highway Trust Fund.
Sec. 2003. Modification of mortgage reporting requirements.
Sec. 2004. Consistent basis reporting between estate and person 
          acquiring property from decedent.
Sec. 2005. Clarification of 6-year statute of limitations in case of 
          overstatement of basis.
Sec. 2006. Tax return due dates.
Sec. 2007. Transfers of excess pension assets to retiree health 
          accounts.
Sec. 2008. Equalization of Highway Trust Fund excise taxes on liquefied 
          natural gas, liquefied petroleum gas, and compressed natural 
          gas.

                    TITLE III--ADDITIONAL PROVISIONS

Sec. 3001. Service fees.

                      TITLE IV--VETERANS PROVISIONS

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

           TITLE I--SURFACE TRANSPORTATION PROGRAM EXTENSION
                    Subtitle A--Federal-Aid Highways

SEC. 1001. EXTENSION OF FEDERAL-AID HIGHWAY PROGRAMS.
    (a) In General.--Section 1001(a) of the Highway and Transportation 
Funding Act of 2014 (128 Stat. 1840) is amended by striking ``July 31, 
2015'' and inserting ``October 29, 2015''.
    (b) Authorization of Appropriations.--
        (1) Highway trust fund.--Section 1001(b)(1) of the Highway and 
    Transportation Funding Act of 2014 (128 Stat. 1840) is amended to 
    read as follows:
        ``(1) Highway trust fund.--Except as provided in section 1002, 
    there is authorized to be appropriated out of the Highway Trust 
    Fund (other than the Mass Transit Account)--
            ``(A) for fiscal year 2015, a sum equal to the total amount 
        authorized to be appropriated out of the Highway Trust Fund 
        (other than the Mass Transit Account) for programs, projects, 
        and activities for fiscal year 2014 under divisions A and E of 
        MAP-21 (Public Law 112-141) and title 23, United States Code 
        (excluding chapter 4 of that title); and
            ``(B) for the period beginning on October 1, 2015, and 
        ending on October 29, 2015, \29/366\ of the total amount 
        authorized to be appropriated out of the Highway Trust Fund 
        (other than the Mass Transit Account) for programs, projects, 
        and activities for fiscal year 2015 under divisions A and E of 
        MAP-21 (Public Law 112-141) and title 23, United States Code 
        (excluding chapter 4 of that title).''.
        (2) General fund.--Section 1123(h)(1) of MAP-21 (23 U.S.C. 202 
    note) is amended by striking ``each of fiscal years 2013 and 2014 
    and $24,986,301 out of the general fund of the Treasury to carry 
    out the program for the period beginning on October 1, 2014, and 
    ending on July 31, 2015'' and inserting ``each of fiscal years 2013 
    through 2015 and $2,377,049 out of the general fund of the Treasury 
    to carry out the program for the period beginning on October 1, 
    2015, and ending on October 29, 2015''.
    (c) Use of Funds.--
        (1) In general.--Section 1001(c)(1) of the Highway and 
    Transportation Funding Act of 2014 (128 Stat. 1840) is amended by 
    striking ``(1) In general.--'' and all that follows through ``to 
    carry out programs'' and inserting the following:
        ``(1) In general.--Except as otherwise expressly provided in 
    this subtitle, funds authorized to be appropriated under subsection 
    (b)(1)--
            ``(A) for fiscal year 2015 shall be distributed, 
        administered, limited, and made available for obligation in the 
        same manner and at the same levels as the amounts of funds 
        authorized to be appropriated out of the Highway Trust Fund 
        (other than the Mass Transit Account) for fiscal year 2014; and
            ``(B) for the period beginning on October 1, 2015, and 
        ending on October 29, 2015, shall be distributed, administered, 
        limited, and made available for obligation in the same manner 
        and at the same levels as \29/366\ of the amounts of funds 
        authorized to be appropriated out of the Highway Trust Fund 
        (other than the Mass Transit Account) for fiscal year 2015,
    to carry out programs''.
        (2) Obligation ceiling.--Section 1102 of MAP-21 (23 U.S.C. 104 
    note) is amended--
            (A) in subsection (a)--
                (i) by striking ``and'' at the end of paragraph (2); 
            and
                (ii) by striking paragraph (3) and inserting the 
            following:
        ``(3) $40,256,000,000 for fiscal year 2015; and
        ``(4) $3,189,683,060 for the period beginning on October 1, 
    2015, and ending on October 29, 2015.'';
            (B) in subsection (b)(12)--
                (i) by striking ``each of fiscal years 2013 through 
            2014'' and inserting ``each of fiscal years 2013 through 
            2015''; and
                (ii) by striking ``, and for the period beginning on 
            October 1, 2014, and ending on July 31, 2015, only in an 
            amount equal to $639,000,000, less any reductions that 
            would have otherwise been required for that year by section 
            251A of the Balanced Budget and Emergency Deficit Control 
            Act of 1985 (2 U.S.C. 901a), then multiplied by \304/365\ 
            for that period'' and inserting ``, and for the period 
            beginning on October 1, 2015, and ending on October 29, 
            2015, only in an amount equal to $639,000,000, less any 
            reductions that would have otherwise been required for that 
            year by section 251A of the Balanced Budget and Emergency 
            Deficit Control Act of 1985 (2 U.S.C. 901a), then 
            multiplied by \29/366\ for that period'';
            (C) in subsection (c)--
                (i) in the matter preceding paragraph (1) by striking 
            ``each of fiscal years 2013 through 2014 and for the period 
            beginning on October 1, 2014, and ending on July 31, 2015'' 
            and inserting ``each of fiscal years 2013 through 2015 and 
            for the period beginning on October 1, 2015, and ending on 
            October 29, 2015''; and
                (ii) in paragraph (2) in the matter preceding 
            subparagraph (A) by striking ``for the period beginning on 
            October 1, 2014, and ending on July 31, 2015, that is equal 
            to \304/365\ of such unobligated balance'' and inserting 
            ``for the period beginning on October 1, 2015, and ending 
            on October 29, 2015, that is equal to \29/366\ of such 
            unobligated balance'';
            (D) in subsection (d) in the matter preceding paragraph (1) 
        by striking ``2015'' and inserting ``2016''; and
            (E) in subsection (f)(1) in the matter preceding 
        subparagraph (A) by striking ``each of fiscal years 2013 
        through 2014 and for the period beginning on October 1, 2014, 
        and ending on July 31, 2015'' and inserting ``each of fiscal 
        years 2013 through 2015 and for the period beginning on October 
        1, 2015, and ending on October 29, 2015''.
SEC. 1002. ADMINISTRATIVE EXPENSES.
    Section 1002 of the Highway and Transportation Funding Act of 2014 
(128 Stat. 1842) is amended--
        (1) in subsection (a) by striking ``for administrative expenses 
    of the Federal-aid highway program $366,465,753 for the period 
    beginning on October 1, 2014, and ending on July 31, 2015.'' and 
    inserting ``for administrative expenses of the Federal-aid highway 
    program--
        ``(1) $440,000,000 for fiscal year 2015; and
        ``(2) $34,863,388 for the period beginning on October 1, 2015, 
    and ending on October 29, 2015.''; and
        (2) by striking subsection (b)(2) and inserting the following:
        ``(2) for fiscal year 2015 and for the period beginning on 
    October 1, 2015, and ending on October 29, 2015, subject to the 
    limitations on administrative expenses under the heading `Federal 
    Highway Administration' in appropriations Acts that apply, 
    respectively, to that fiscal year and period.''.

            Subtitle B--Extension of Highway Safety Programs

SEC. 1101. EXTENSION OF NATIONAL HIGHWAY TRAFFIC SAFETY ADMINISTRATION 
HIGHWAY SAFETY PROGRAMS.
    (a) Extension of Programs.--
        (1) Highway safety programs.--Section 31101(a)(1) of MAP-21 
    (126 Stat. 733) is amended--
            (A) by striking ``and'' at the end of subparagraph (B); and
            (B) by striking subparagraph (C) and inserting the 
        following:
            ``(C) $235,000,000 for fiscal year 2015; and
            ``(D) $18,620,219 for the period beginning on October 1, 
        2015, and ending on October 29, 2015.''.
        (2) Highway safety research and development.--Section 
    31101(a)(2) of MAP-21 (126 Stat. 733) is amended--
            (A) by striking ``and'' at the end of subparagraph (B); and
            (B) by striking subparagraph (C) and inserting the 
        following:
            ``(C) $113,500,000 for fiscal year 2015; and
            ``(D) $8,993,169 for the period beginning on October 1, 
        2015, and ending on October 29, 2015.''.
        (3) National priority safety programs.--Section 31101(a)(3) of 
    MAP-21 (126 Stat. 733) is amended--
            (A) by striking ``and'' at the end of subparagraph (B); and
            (B) by striking subparagraph (C) and inserting the 
        following:
            ``(C) $272,000,000 for fiscal year 2015; and
            ``(D) $21,551,913 for the period beginning on October 1, 
        2015, and ending on October 29, 2015.''.
        (4) National driver register.--Section 31101(a)(4) of MAP-21 
    (126 Stat. 733) is amended--
            (A) by striking ``and'' at the end of subparagraph (B); and
            (B) by striking subparagraph (C) and inserting the 
        following:
            ``(C) $5,000,000 for fiscal year 2015; and
            ``(D) $396,175 for the period beginning on October 1, 2015, 
        and ending on October 29, 2015.''.
        (5) High visibility enforcement program.--
            (A) Authorization of appropriations.--Section 31101(a)(5) 
        of MAP-21 (126 Stat. 733) is amended--
                (i) by striking ``and'' at the end of subparagraph (B); 
            and
                (ii) by striking subparagraph (C) and inserting the 
            following:
            ``(C) $29,000,000 for fiscal year 2015; and
            ``(D) $2,297,814 for the period beginning on October 1, 
        2015, and ending on October 29, 2015.''.
            (B) Law enforcement campaigns.--Section 2009(a) of SAFETEA-
        LU (23 U.S.C. 402 note) is amended--
                (i) in the first sentence by striking ``each of fiscal 
            years 2013 and 2014 and in the period beginning on October 
            1, 2014, and ending on July 31, 2015'' and inserting ``each 
            of fiscal years 2013 through 2015 and in the period 
            beginning on October 1, 2015, and ending on October 29, 
            2015''; and
                (ii) in the second sentence by striking ``each of 
            fiscal years 2013 and 2014 and in the period beginning on 
            October 1, 2014, and ending on July 31, 2015,'' and 
            inserting ``each of fiscal years 2013 through 2015 and in 
            the period beginning on October 1, 2015, and ending on 
            October 29, 2015,''.
        (6) Administrative expenses.--Section 31101(a)(6) of MAP-21 
    (126 Stat. 733) is amended--
            (A) by striking ``and'' at the end of subparagraph (B); and
            (B) by striking subparagraph (C) and inserting the 
        following:
            ``(C) $25,500,000 for fiscal year 2015; and
            ``(D) $2,020,492 for the period beginning on October 1, 
        2015, and ending on October 29, 2015.''.
    (b) Cooperative Research and Evaluation.--Section 403(f)(1) of 
title 23, United States Code, is amended by striking ``each fiscal year 
ending before October 1, 2014, and $2,082,192 of the total amount 
available for apportionment to the States for highway safety programs 
under section 402(c) in the period beginning on October 1, 2014, and 
ending on July 31, 2015,'' and inserting ``each fiscal year ending 
before October 1, 2015, and $198,087 of the total amount available for 
apportionment to the States for highway safety programs under section 
402(c) in the period beginning on October 1, 2015, and ending on 
October 29, 2015,''.
    (c) Applicability of Title 23.--Section 31101(c) of MAP-21 (126 
Stat. 733) is amended by striking ``fiscal years 2013 and 2014 and for 
the period beginning on October 1, 2014, and ending on July 31, 2015,'' 
and inserting ``each of fiscal years 2013 through 2015 and for the 
period beginning on October 1, 2015, and ending on October 29, 2015,''.
SEC. 1102. EXTENSION OF FEDERAL MOTOR CARRIER SAFETY ADMINISTRATION 
PROGRAMS.
    (a) Motor Carrier Safety Grants.--Section 31104(a) of title 49, 
United States Code, is amended--
        (1) by striking ``and'' at the end of paragraph (9); and
        (2) by striking paragraph (10) and inserting the following:
        ``(10) $218,000,000 for fiscal year 2015; and
        ``(11) $17,273,224 for the period beginning on October 1, 2015, 
    and ending on October 29, 2015.''.
    (b) Administrative Expenses.--Section 31104(i)(1) of title 49, 
United States Code, is amended--
        (1) by striking ``and'' at the end of subparagraph (I); and
        (2) by striking subparagraph (J) and inserting the following:
            ``(J) $259,000,000 for fiscal year 2015; and
            ``(K) $20,521,858 for the period beginning on October 1, 
        2015, and ending on October 29, 2015.''.
    (c) Grant Programs.--
        (1) Commercial driver's license program improvement grants.--
    Section 4101(c)(1) of SAFETEA-LU (119 Stat. 1715) is amended by 
    striking ``each of fiscal years 2013 and 2014 and $24,986,301 for 
    the period beginning on October 1, 2014, and ending on July 31, 
    2015'' and inserting ``each of fiscal years 2013 through 2015 and 
    $2,377,049 for the period beginning on October 1, 2015, and ending 
    on October 29, 2015''.
        (2) Border enforcement grants.--Section 4101(c)(2) of SAFETEA-
    LU (119 Stat. 1715) is amended by striking ``each of fiscal years 
    2013 and 2014 and $26,652,055 for the period beginning on October 
    1, 2014, and ending on July 31, 2015'' and inserting ``each of 
    fiscal years 2013 through 2015 and $2,535,519 for the period 
    beginning on October 1, 2015, and ending on October 29, 2015''.
        (3) Performance and registration information system management 
    grant program.--Section 4101(c)(3) of SAFETEA-LU (119 Stat. 1715) 
    is amended by striking ``each of fiscal years 2013 and 2014 and 
    $4,164,384 for the period beginning on October 1, 2014, and ending 
    on July 31, 2015'' and inserting ``each of fiscal years 2013 
    through 2015 and $396,175 for the period beginning on October 1, 
    2015, and ending on October 29, 2015''.
        (4) Commercial vehicle information systems and networks 
    deployment program.--Section 4101(c)(4) of SAFETEA-LU (119 Stat. 
    1715) is amended by striking ``each of fiscal years 2013 and 2014 
    and $20,821,918 for the period beginning on October 1, 2014, and 
    ending on July 31, 2015'' and inserting ``each of fiscal years 2013 
    through 2015 and $1,980,874 for the period beginning on October 1, 
    2015, and ending on October 29, 2015''.
        (5) Safety data improvement grants.--Section 4101(c)(5) of 
    SAFETEA-LU (119 Stat. 1715) is amended by striking ``each of fiscal 
    years 2013 and 2014 and $2,498,630 for the period beginning on 
    October 1, 2014, and ending on July 31, 2015'' and inserting ``each 
    of fiscal years 2013 through 2015 and $237,705 for the period 
    beginning on October 1, 2015, and ending on October 29, 2015''.
    (d) High-Priority Activities.--Section 31104(k)(2) of title 49, 
United States Code, is amended by striking ``each of fiscal years 2006 
through 2014 and up to $12,493,151 for the period beginning on October 
1, 2014, and ending on July 31, 2015,'' and inserting ``each of fiscal 
years 2006 through 2015 and up to $1,188,525 for the period beginning 
on October 1, 2015, and ending on October 29, 2015,''.
    (e) New Entrant Audits.--Section 31144(g)(5)(B) of title 49, United 
States Code, is amended by striking ``per fiscal year and up to 
$26,652,055 for the period beginning on October 1, 2014, and ending on 
July 31, 2015,'' and inserting ``per fiscal year and up to $2,535,519 
for the period beginning on October 1, 2015, and ending on October 29, 
2015,''.
    (f) Outreach and Education.--Section 4127(e) of SAFETEA-LU (119 
Stat. 1741) is amended by striking ``each of fiscal years 2013 and 2014 
and $3,331,507 to the Federal Motor Carrier Safety Administration for 
the period beginning on October 1, 2014, and ending on July 31, 2015,'' 
and inserting ``each of fiscal years 2013 through 2015 and $316,940 to 
the Federal Motor Carrier Safety Administration for the period 
beginning on October 1, 2015, and ending on October 29, 2015,''.
    (g) Grant Program for Commercial Motor Vehicle Operators.--Section 
4134(c) of SAFETEA-LU (49 U.S.C. 31301 note) is amended by striking 
``each of fiscal years 2005 through 2014 and $832,877 for the period 
beginning on October 1, 2014, and ending on July 31, 2015,'' and 
inserting ``each of fiscal years 2005 through 2015 and $79,235 for the 
period beginning on October 1, 2015, and ending on October 29, 2015,''.
SEC. 1103. DINGELL-JOHNSON SPORT FISH RESTORATION ACT.
    Section 4 of the Dingell-Johnson Sport Fish Restoration Act (16 
U.S.C. 777c) is amended--
        (1) in subsection (a) in the matter preceding paragraph (1) by 
    striking ``each fiscal year through 2014 and for the period 
    beginning on October 1, 2014, and ending on July 31, 2015'' and 
    inserting ``each fiscal year through 2015 and for the period 
    beginning on October 1, 2015, and ending on October 29, 2015''; and
        (2) in subsection (b)(1)(A) by striking ``for each fiscal year 
    ending before October 1, 2014, and for the period beginning on 
    October 1, 2014, and ending on July 31, 2015,'' and inserting ``for 
    each fiscal year ending before October 1, 2015, and for the period 
    beginning on October 1, 2015, and ending on October 29, 2015,''.

               Subtitle C--Public Transportation Programs

SEC. 1201. FORMULA GRANTS FOR RURAL AREAS.
    Section 5311(c)(1) of title 49, United States Code, is amended--
        (1) in subparagraph (A) by striking ``for each fiscal year 
    ending before October 1, 2014, and $4,164,384 for the period 
    beginning on October 1, 2014, and ending on July 31, 2015,'' and 
    inserting ``for each fiscal year ending before October 1, 2015, and 
    $396,175 for the period beginning on October 1, 2015, and ending on 
    October 29, 2015,''; and
        (2) in subparagraph (B) by striking ``for each fiscal year 
    ending before October 1, 2014, and $20,821,918 for the period 
    beginning on October 1, 2014, and ending on July 31, 2015,'' and 
    inserting ``for each fiscal year ending before October 1, 2015, and 
    $1,980,874 for the period beginning on October 1, 2015, and ending 
    on October 29, 2015,''.
SEC. 1202. APPORTIONMENT OF APPROPRIATIONS FOR FORMULA GRANTS.
    Section 5336(h)(1) of title 49, United States Code, is amended by 
striking ``for each fiscal year ending before October 1, 2014, and 
$24,986,301 for the period beginning on October 1, 2014, and ending on 
July 31, 2015,'' and inserting ``for each fiscal year ending before 
October 1, 2015, and $2,377,049 for the period beginning on October 1, 
2015, and ending on October 29, 2015,''.
SEC. 1203. AUTHORIZATIONS FOR PUBLIC TRANSPORTATION.
    (a) Formula Grants.--Section 5338(a) of title 49, United States 
Code, is amended--
        (1) in paragraph (1) by striking ``and $7,158,575,342 for the 
    period beginning on October 1, 2014, and ending on July 31, 2015'' 
    and inserting ``$8,595,000,000 for fiscal year 2015, and 
    $681,024,590 for the period beginning on October 1, 2015, and 
    ending on October 29, 2015'';
        (2) in paragraph (2)--
            (A) in subparagraph (A) by striking ``and $107,274,521 for 
        the period beginning on October 1, 2014, and ending on July 31, 
        2015,'' and inserting ``$128,800,000 for fiscal 2015, and 
        $10,205,464 for the period beginning on October 1, 2015, and 
        ending on October 29, 2015,'';
            (B) in subparagraph (B) by striking ``for each of fiscal 
        years 2013 and 2014 and $8,328,767 for the period beginning on 
        October 1, 2014, and ending on July 31, 2015,'' and inserting 
        ``for each of fiscal years 2013 through 2015 and $792,350 for 
        the period beginning on October 1, 2015, and ending on October 
        29, 2015,'';
            (C) in subparagraph (C) by striking ``and $3,713,505,753 
        for the period beginning on October 1, 2014, and ending on July 
        31, 2015,'' and inserting ``$4,458,650,000 for fiscal year 
        2015, and $353,281,011 for the period beginning on October 1, 
        2015, and ending on October 29, 2015,'';
            (D) in subparagraph (D) by striking ``and $215,132,055 for 
        the period beginning on October 1, 2014, and ending on July 31, 
        2015,'' and inserting ``$258,300,000 for fiscal year 2015, and 
        $20,466,393 for the period beginning on October 1, 2015, and 
        ending on October 29, 2015,'';
            (E) in subparagraph (E)--
                (i) by striking ``and $506,222,466 for the period 
            beginning on October 1, 2014, and ending on July 31, 
            2015,'' and inserting ``$607,800,000 for fiscal year 2015, 
            and $48,159,016 for the period beginning on October 1, 
            2015, and ending on October 29, 2015,'';
                (ii) by striking ``and $24,986,301 for the period 
            beginning on October 1, 2014, and ending on July 31, 
            2015,'' and inserting ``$30,000,000 for fiscal year 2015, 
            and $2,377,049 for the period beginning on October 1, 2015, 
            and ending on October 29, 2015,''; and
                (iii) by striking ``and $16,657,534 for the period 
            beginning on October 1, 2014, and ending on July 31, 
            2015,'' and inserting ``$20,000,000 for fiscal year 2015, 
            and $1,584,699 for the period beginning on October 1, 2015, 
            and ending on October 29, 2015,'';
            (F) in subparagraph (F) by striking ``each of fiscal years 
        2013 and 2014 and $2,498,630 for the period beginning on 
        October 1, 2014, and ending on July 31, 2015,'' and inserting 
        ``each of fiscal years 2013 through 2015 and $237,705 for the 
        period beginning on October 1, 2015, and ending on October 29, 
        2015,'';
            (G) in subparagraph (G) by striking ``each of fiscal years 
        2013 and 2014 and $4,164,384 for the period beginning on 
        October 1, 2014, and ending on July 31, 2015,'' and inserting 
        ``each of fiscal years 2013 through 2015 and $396,175 for the 
        period beginning on October 1, 2015, and ending on October 29, 
        2015,'';
            (H) in subparagraph (H) by striking ``each of fiscal years 
        2013 and 2014 and $3,206,575 for the period beginning on 
        October 1, 2014, and ending on July 31, 2015,'' and inserting 
        ``each of fiscal years 2013 through 2015 and $305,055 for the 
        period beginning on October 1, 2015, and ending on October 29, 
        2015,'';
            (I) in subparagraph (I) by striking ``and $1,803,927,671 
        for the period beginning on October 1, 2014, and ending on July 
        31, 2015,'' and inserting ``$2,165,900,000 for fiscal year 
        2015, and $171,615,027 for the period beginning on October 1, 
        2015, and ending on October 29, 2015,'';
            (J) in subparagraph (J) by striking ``and $356,304,658 for 
        the period beginning on October 1, 2014, and ending on July 31, 
        2015,'' and inserting ``$427,800,000 for fiscal year 2015, and 
        $33,896,721 for the period beginning on October 1, 2015, and 
        ending on October 29, 2015,''; and
            (K) in subparagraph (K) by striking ``and $438,009,863 for 
        the period beginning on October 1, 2014, and ending on July 31, 
        2015,'' and inserting ``$525,900,000 for fiscal year 2015, and 
        $41,669,672 for the period beginning on October 1, 2015, and 
        ending on October 29, 2015,''.
    (b) Research, Development Demonstration and Deployment Projects.--
Section 5338(b) of title 49, United States Code, is amended by striking 
``and $58,301,370 for the period beginning on October 1, 2014, and 
ending on July 31, 2015'' and inserting ``$70,000,000 for fiscal year 
2015, and $5,546,448 for the period beginning on October 1, 2015, and 
ending on October 29, 2015''.
    (c) Transit Cooperative Research Program.--Section 5338(c) of title 
49, United States Code, is amended by striking ``and $5,830,137 for the 
period beginning on October 1, 2014, and ending on July 31, 2015'' and 
inserting ``$7,000,000 for fiscal year 2015, and $554,645 for the 
period beginning on October 1, 2015, and ending on October 29, 2015''.
    (d) Technical Assistance and Standards Development.--Section 
5338(d) of title 49, United States Code, is amended by striking ``and 
$5,830,137 for the period beginning on October 1, 2014, and ending on 
July 31, 2015'' and inserting ``$7,000,000 for fiscal year 2015, and 
$554,645 for the period beginning on October 1, 2015, and ending on 
October 29, 2015''.
    (e) Human Resources and Training.--Section 5338(e) of title 49, 
United States Code, is amended by striking ``and $4,164,384 for the 
period beginning on October 1, 2014, and ending on July 31, 2015'' and 
inserting ``$5,000,000 for fiscal year 2015, and $396,175 for the 
period beginning on October 1, 2015, and ending on October 29, 2015''.
    (f) Capital Investment Grants.--Section 5338(g) of title 49, United 
States Code, is amended by striking ``and $1,558,295,890 for the period 
beginning on October 1, 2014, and ending on July 31, 2015'' and 
inserting ``$1,907,000,000 for fiscal year 2015, and $151,101,093 for 
the period beginning on October 1, 2015, and ending on October 29, 
2015''.
    (g) Administration.--Section 5338(h) of title 49, United States 
Code, is amended--
        (1) in paragraph (1) by striking ``and $86,619,178 for the 
    period beginning on October 1, 2014, and ending on July 31, 2015'' 
    and inserting ``$104,000,000 for fiscal year 2015, and $8,240,437 
    for the period beginning on October 1, 2015, and ending on October 
    29, 2015'';
        (2) in paragraph (2) by striking ``each of fiscal years 2013 
    and 2014 and not less than $4,164,384 for the period beginning on 
    October 1, 2014, and ending on July 31, 2015,'' and inserting 
    ``each of fiscal years 2013 through 2015 and not less than $396,175 
    for the period beginning on October 1, 2015, and ending on October 
    29, 2015,''; and
        (3) in paragraph (3) by striking ``each of fiscal years 2013 
    and 2014 and not less than $832,877 for the period beginning on 
    October 1, 2014, and ending on July 31, 2015,'' and inserting 
    ``each of fiscal years 2013 through 2015 and not less than $79,235 
    for the period beginning on October 1, 2015, and ending on October 
    29, 2015,''.
SEC. 1204. BUS AND BUS FACILITIES FORMULA GRANTS.
    Section 5339(d)(1) of title 49, United States Code, is amended--
        (1) by striking ``each of fiscal years 2013 and 2014 and 
    $54,553,425 for the period beginning on October 1, 2014, and ending 
    on July 31, 2015,'' and inserting ``each of fiscal years 2013 
    through 2015 and $5,189,891 for the period beginning on October 1, 
    2015, and ending on October 29, 2015,'';
        (2) by striking ``$1,041,096 for such period'' and inserting 
    ``$99,044 for such period''; and
        (3) by striking ``$416,438 for such period'' and inserting 
    ``$39,617 for such period''.

                    Subtitle D--Hazardous Materials

SEC. 1301. AUTHORIZATION OF APPROPRIATIONS.
    (a) In General.--Section 5128(a) of title 49, United States Code, 
is amended--
        (1) by striking ``and'' at the end of paragraph (2); and
        (2) by striking paragraph (3) and inserting the following:
        ``(3) $42,762,000 for fiscal year 2015; and
        ``(4) $3,388,246 for the period beginning on October 1, 2015, 
    and ending on October 29, 2015.''.
    (b) Hazardous Materials Emergency Preparedness Fund.--Section 
5128(b) of title 49, United States Code, is amended--
        (1) in paragraph (1)--
            (A) in the paragraph heading by striking ``Fiscal years 
        2013 and 2014'' and inserting ``Fiscal years 2013 through 
        2015''; and
            (B) in the matter preceding subparagraph (A) by striking 
        ``fiscal years 2013 and 2014'' and inserting ``fiscal years 
        2013 through 2015''; and
        (2) by striking paragraph (2) and inserting the following:
        ``(2) Fiscal year 2016.--From the Hazardous Materials Emergency 
    Preparedness Fund established under section 5116(i), the Secretary 
    may expend for the period beginning on October 1, 2015, and ending 
    on October 29, 2015--
            ``(A) $14,896 to carry out section 5115;
            ``(B) $1,727,322 to carry out subsections (a) and (b) of 
        section 5116, of which not less than $1,081,557 shall be 
        available to carry out section 5116(b);
            ``(C) $11,885 to carry out section 5116(f);
            ``(D) $49,522 to publish and distribute the Emergency 
        Response Guidebook under section 5116(i)(3); and
            ``(E) $79,235 to carry out section 5116(j).''.
    (c) Hazardous Materials Training Grants.--Section 5128(c) of title 
49, United States Code, is amended by striking ``each of the fiscal 
years 2013 and 2014 and $3,331,507 for the period beginning on October 
1, 2014, and ending on July 31, 2015,'' and inserting ``each of fiscal 
years 2013 through 2015 and $316,940 for the period beginning on 
October 1, 2015, and ending on October 29, 2015,''.

                      TITLE II--REVENUE PROVISIONS

SEC. 2001. EXTENSION OF HIGHWAY TRUST FUND EXPENDITURE AUTHORITY.
    (a) Highway Trust Fund.--Section 9503 of the Internal Revenue Code 
of 1986 is amended--
        (1) by striking ``August 1, 2015'' in subsections (b)(6)(B), 
    (c)(1), and (e)(3) and inserting ``October 30, 2015'', and
        (2) by striking ``Highway and Transportation Funding Act of 
    2015'' in subsections (c)(1) and (e)(3) and inserting ``Surface 
    Transportation and Veterans Health Care Choice Improvement Act of 
    2015''.
    (b) Sport Fish Restoration and Boating Trust Fund.--Section 9504 of 
such Code is amended--
        (1) by striking ``Highway and Transportation Funding Act of 
    2015'' each place it appears in subsection (b)(2) and inserting 
    ``Surface Transportation and Veterans Health Care Choice 
    Improvement Act of 2015'', and
        (2) by striking ``August 1, 2015'' in subsection (d)(2) and 
    inserting ``October 30, 2015''.
    (c) Leaking Underground Storage Tank Trust Fund.--Section 
9508(e)(2) of such Code is amended by striking ``August 1, 2015'' and 
inserting ``October 30, 2015''.
SEC. 2002. FUNDING OF HIGHWAY TRUST FUND.
    Section 9503(f) of the Internal Revenue Code of 1986 is amended by 
redesignating paragraph (7) as paragraph (8) and by inserting after 
paragraph (6) the following new paragraph:
        ``(7) Additional sums.--Out of money in the Treasury not 
    otherwise appropriated, there is hereby appropriated--
            ``(A) $6,068,000,000 to the Highway Account (as defined in 
        subsection (e)(5)(B)) in the Highway Trust Fund; and
            ``(B) $2,000,000,000 to the Mass Transit Account in the 
        Highway Trust Fund.''.
SEC. 2003. MODIFICATION OF MORTGAGE REPORTING REQUIREMENTS.
    (a) Information Return Requirements.--Section 6050H(b)(2) of the 
Internal Revenue Code of 1986 is amended by striking ``and'' at the end 
of subparagraph (C), by redesignating subparagraph (D) as subparagraph 
(G) and by inserting after subparagraph (C) the following new 
subparagraphs:
            ``(D) the amount of outstanding principal on the mortgage 
        as of the beginning of such calendar year,
            ``(E) the date of the origination of the mortgage,
            ``(F) the address (or other description in the case of 
        property without an address) of the property which secures the 
        mortgage, and''.
    (b) Statements to Individuals.--Section 6050H(d)(2) of such Code is 
amended by striking ``subsection (b)(2)(C)'' and inserting 
``subparagraphs (C), (D), (E), and (F) of subsection (b)(2)''.
    (c) Effective Date.--The amendments made by this section shall 
apply to returns required to be made, and statements required to be 
furnished, after December 31, 2016.
SEC. 2004. CONSISTENT BASIS REPORTING BETWEEN ESTATE AND PERSON 
ACQUIRING PROPERTY FROM DECEDENT.
    (a) Property Acquired From a Decedent.--Section 1014 of the 
Internal Revenue Code of 1986 is amended by adding at the end the 
following new subsection:
    ``(f) Basis Must Be Consistent With Estate Tax Return.--For 
purposes of this section--
        ``(1) In general.--The basis of any property to which 
    subsection (a) applies shall not exceed--
            ``(A) in the case of property the final value of which has 
        been determined for purposes of the tax imposed by chapter 11 
        on the estate of such decedent, such value, and
            ``(B) in the case of property not described in subparagraph 
        (A) and with respect to which a statement has been furnished 
        under section 6035(a) identifying the value of such property, 
        such value.
        ``(2) Exception.--Paragraph (1) shall only apply to any 
    property whose inclusion in the decedent's estate increased the 
    liability for the tax imposed by chapter 11 (reduced by credits 
    allowable against such tax) on such estate.
        ``(3) Determination.--For purposes of paragraph (1), the basis 
    of property has been determined for purposes of the tax imposed by 
    chapter 11 if--
            ``(A) the value of such property is shown on a return under 
        section 6018 and such value is not contested by the Secretary 
        before the expiration of the time for assessing a tax under 
        chapter 11,
            ``(B) in a case not described in subparagraph (A), the 
        value is specified by the Secretary and such value is not 
        timely contested by the executor of the estate, or
            ``(C) the value is determined by a court or pursuant to a 
        settlement agreement with the Secretary.
        ``(4) Regulations.--The Secretary may by regulations provide 
    exceptions to the application of this subsection.''.
    (b) Information Reporting.--
        (1) In general.--Subpart A of part III of subchapter A of 
    chapter 61 of such Code is amended by inserting after section 6034A 
    the following new section:
``SEC. 6035. BASIS INFORMATION TO PERSONS ACQUIRING PROPERTY FROM 
DECEDENT.
    ``(a) Information With Respect to Property Acquired From 
Decedents.--
        ``(1) In general.--The executor of any estate required to file 
    a return under section 6018(a) shall furnish to the Secretary and 
    to each person acquiring any interest in property included in the 
    decedent's gross estate for Federal estate tax purposes a statement 
    identifying the value of each interest in such property as reported 
    on such return and such other information with respect to such 
    interest as the Secretary may prescribe.
        ``(2) Statements by beneficiaries.--Each person required to 
    file a return under section 6018(b) shall furnish to the Secretary 
    and to each other person who holds a legal or beneficial interest 
    in the property to which such return relates a statement 
    identifying the information described in paragraph (1).
        ``(3) Time for furnishing statement.--
            ``(A) In general.--Each statement required to be furnished 
        under paragraph (1) or (2) shall be furnished at such time as 
        the Secretary may prescribe, but in no case at a time later 
        than the earlier of--
                ``(i) the date which is 30 days after the date on which 
            the return under section 6018 was required to be filed 
            (including extensions, if any), or
                ``(ii) the date which is 30 days after the date such 
            return is filed.
            ``(B) Adjustments.--In any case in which there is an 
        adjustment to the information required to be included on a 
        statement filed under paragraph (1) or (2) after such statement 
        has been filed, a supplemental statement under such paragraph 
        shall be filed not later than the date which is 30 days after 
        such adjustment is made.
    ``(b) Regulations.--The Secretary shall prescribe such regulations 
as necessary to carry out this section, including regulations relating 
to--
        ``(1) the application of this section to property with regard 
    to which no estate tax return is required to be filed, and
        ``(2) situations in which the surviving joint tenant or other 
    recipient may have better information than the executor regarding 
    the basis or fair market value of the property.''.
        (2) Penalty for failure to file.--
            (A) Return.--Section 6724(d)(1) of such Code is amended by 
        striking ``and'' at the end of subparagraph (B), by striking 
        the period at the end of subparagraph (C) and inserting ``, 
        and'', and by adding at the end the following new subparagraph:
            ``(D) any statement required to be filed with the Secretary 
        under section 6035.''.
            (B) Statement.--Section 6724(d)(2) of such Code is amended 
        by striking ``or'' at the end of subparagraph (GG), by striking 
        the period at the end of subparagraph (HH) and inserting ``, 
        or'', and by adding at the end the following new subparagraph:
            ``(II) section 6035 (other than a statement described in 
        paragraph (1)(D)).''.
        (3) Clerical amendment.--The table of sections for subpart A of 
    part III of subchapter A of chapter 61 of such Code is amended by 
    inserting after the item relating to section 6034A the following 
    new item:

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

    (c) Penalty for Inconsistent Reporting.--
        (1) In general.--Section 6662(b) of such Code is amended by 
    inserting after paragraph (7) the following new paragraph:
        ``(8) Any inconsistent estate basis.''.
        (2) Inconsistent basis reporting.--Section 6662 of such Code is 
    amended by adding at the end the following new subsection:
    ``(k) Inconsistent Estate Basis Reporting.--For purposes of this 
section, there is an `inconsistent estate basis' if the basis of 
property claimed on a return exceeds the basis as determined under 
section 1014(f).''.
    (d) Effective Date.--The amendments made by this section shall 
apply to property with respect to which an estate tax return is filed 
after the date of the enactment of this Act.
SEC. 2005. CLARIFICATION OF 6-YEAR STATUTE OF LIMITATIONS IN CASE OF 
OVERSTATEMENT OF BASIS.
    (a) In General.--Section 6501(e)(1)(B) of the Internal Revenue Code 
of 1986 is amended--
        (1) by striking ``and'' at the end of clause (i), by 
    redesignating clause (ii) as clause (iii), and by inserting after 
    clause (i) the following new clause:
                ``(ii) An understatement of gross income by reason of 
            an overstatement of unrecovered cost or other basis is an 
            omission from gross income; and'', and
        (2) by inserting ``(other than in the case of an overstatement 
    of unrecovered cost or other basis)'' in clause (iii) (as so 
    redesignated) after ``In determining the amount omitted from gross 
    income''.
    (b) Effective Date.--The amendments made by this section shall 
apply to--
        (1) returns filed after the date of the enactment of this Act, 
    and
        (2) returns filed on or before such date if the period 
    specified in section 6501 of the Internal Revenue Code of 1986 
    (determined without regard to such amendments) for assessment of 
    the taxes with respect to which such return relates has not expired 
    as of such date.
SEC. 2006. TAX RETURN DUE DATES.
    (a) Due Dates for Returns of Partnerships, S Corporations, and C 
Corporations.--
        (1) Partnerships and s corporations.--
            (A) In general.--So much of subsection (b) of 6072 of the 
        Internal Revenue Code of 1986 as precedes the second sentence 
        thereof is amended to read as follows:
    ``(b) Returns of Partnerships and S Corporations.--Returns of 
partnerships under section 6031 and returns of S corporations under 
sections 6012 and 6037 made on the basis of the calendar year shall be 
filed on or before the 15th day of March following the close of the 
calendar year, and such returns made on the basis of a fiscal year 
shall be filed on or before the 15th day of the third month following 
the close of the fiscal year.''.
            (B) Conforming amendment.--Section 6072(a) of such Code is 
        amended by striking ``6017, or 6031'' and inserting ``or 
        6017''.
        (2) Conforming amendments relating to c corporation due date of 
    15th day of fourth month following taxable year.--
            (A) Section 170(a)(2)(B) of such Code is amended by 
        striking ``third month'' and inserting ``fourth month''.
            (B) Section 563 of such Code is amended by striking ``third 
        month'' each place it appears and inserting ``fourth month''.
            (C) Section 1354(d)(1)(B)(i) of such Code is amended by 
        striking ``3d month'' and inserting ``4th month''.
            (D) Subsections (a) and (c) of section 6167 of such Code 
        are each amended by striking ``third month'' and inserting 
        ``fourth month''.
            (E) Section 6425(a)(1) of such Code is amended by striking 
        ``third month'' and inserting ``fourth month''.
            (F) Subsections (b)(2)(A), (g)(3), and (h)(1) of section 
        6655 of such Code are each amended by striking ``3rd month'' 
        and inserting ``4th month''.
            (G) Section 6655(g)(4) of such Code is amended by 
        redesignating subparagraph (E) as subparagraph (F) and by 
        inserting after subparagraph (D) the following new 
        subparagraph:
            ``(E) Subsection (b)(2)(A) shall be applied by substituting 
        `3rd month' for `4th month'.''.
        (3) Effective dates.--
            (A) In general.--Except as provided in subparagraph (B), 
        the amendments made by this subsection shall apply to returns 
        for taxable years beginning after December 31, 2015.
            (B) Special rule for c corporations with fiscal years 
        ending on june 30.--In the case of any C corporation with a 
        taxable year ending on June 30, the amendments made by this 
        subsection shall apply to returns for taxable years beginning 
        after December 31, 2025.
    (b) Modification of Due Dates by Regulation.--In the case of 
returns for taxable years beginning after December 31, 2015, the 
Secretary of the Treasury, or the Secretary's designee, shall modify 
appropriate regulations to provide as follows:
        (1) The maximum extension for the returns of partnerships 
    filing Form 1065 shall be a 6-month period ending on September 15 
    for calendar year taxpayers.
        (2) The maximum extension for the returns of trusts filing Form 
    1041 shall be a 5\1/2\-month period ending on September 30 for 
    calendar year taxpayers.
        (3) The maximum extension for the returns of employee benefit 
    plans filing Form 5500 shall be an automatic 3\1/2\-month period 
    ending on November 15 for calendar year plans.
        (4) The maximum extension for the returns of organizations 
    exempt from income tax filing Form 990 (series) shall be an 
    automatic 6-month period ending on November 15 for calendar year 
    filers.
        (5) The maximum extension for the returns of organizations 
    exempt from income tax that are required to file Form 4720 returns 
    of excise taxes shall be an automatic 6-month period beginning on 
    the due date for filing the return (without regard to any 
    extensions).
        (6) The maximum extension for the returns of trusts required to 
    file Form 5227 shall be an automatic 6-month period beginning on 
    the due date for filing the return (without regard to any 
    extensions).
        (7) The maximum extension for filing Form 6069, Return of 
    Excise Tax on Excess Contributions to Black Lung Benefit Trust 
    Under Section 4953 and Computation of Section 192 Deduction, shall 
    be an automatic 6-month period beginning on the due date for filing 
    the return (without regard to any extensions).
        (8) The maximum extension for a taxpayer required to file Form 
    8870 shall be an automatic 6-month period beginning on the due date 
    for filing the return (without regard to any extensions).
        (9) The due date of Form 3520-A, Annual Information Return of a 
    Foreign Trust with a United States Owner, shall be the 15th day of 
    the 3d month after the close of the trust's taxable year, and the 
    maximum extension shall be a 6-month period beginning on such day.
        (10) The due date of Form 3520, Annual Return to Report 
    Transactions with Foreign Trusts and Receipt of Certain Foreign 
    Gifts, for calendar year filers shall be April 15 with a maximum 
    extension for a 6-month period ending on October 15.
        (11) The due date of FinCEN Report 114 (relating to Report of 
    Foreign Bank and Financial Accounts) shall be April 15 with a 
    maximum extension for a 6-month period ending on October 15 and 
    with provision for an extension under rules similar to the rules in 
    Treas. Reg. section 1.6081-5. For any taxpayer required to file 
    such Form for the first time, any penalty for failure to timely 
    request for, or file, an extension, may be waived by the Secretary.
    (c) Corporations Permitted Statutory Automatic 6-Month Extension of 
Income Tax Returns.--
        (1) In general.--Section 6081(b) of such Code is amended--
            (A) by striking ``3 months'' and inserting ``6 months'', 
        and
            (B) by adding at the end the following: ``In the case of 
        any return for a taxable year of a C corporation which ends on 
        December 31 and begins before January 1, 2026, the first 
        sentence of this subsection shall be applied by substituting `5 
        months' for `6 months'. In the case of any return for a taxable 
        year of a C corporation which ends on June 30 and begins before 
        January 1, 2026, the first sentence of this subsection shall be 
        applied by substituting `7 months' for `6 months'.''.
        (2) Effective date.--The amendments made by this subsection 
    shall apply to returns for taxable years beginning after December 
    31, 2015.
SEC. 2007. TRANSFERS OF EXCESS PENSION ASSETS TO RETIREE HEALTH 
ACCOUNTS.
    (a) In General.--Section 420(b)(4) of the Internal Revenue Code of 
1986 is amended by striking ``December 31, 2021'' and inserting 
``December 31, 2025''.
    (b) Conforming ERISA Amendments.--
        (1) Sections 101(e)(3), 403(c)(1), and 408(b)(13) of the 
    Employee Retirement Income Security Act of 1974 (29 U.S.C. 
    1021(e)(3), 1103(c)(1), 1108(b)(13)) are each amended by striking 
    ``MAP-21''' and inserting ``Surface Transportation and Veterans 
    Health Care Choice Improvement Act of 2015''.
        (2) Section 408(b)(13) of such Act (29 U.S.C. 1108(b)(13)) is 
    amended by striking ``January 1, 2022'' and inserting ``January 1, 
    2026''.
SEC. 2008. EQUALIZATION OF HIGHWAY TRUST FUND EXCISE TAXES ON LIQUEFIED 
NATURAL GAS, LIQUEFIED PETROLEUM GAS, AND COMPRESSED NATURAL GAS.
    (a) Liquefied Petroleum Gas.--
        (1) In general.--Section 4041(a)(2)(B) of the Internal Revenue 
    Code of 1986 is amended by striking ``and'' at the end of clause 
    (i), by redesignating clause (ii) as clause (iii), and by inserting 
    after clause (i) the following new clause:
                ``(ii) in the case of liquefied petroleum gas, 18.3 
            cents per energy equivalent of a gallon of gasoline, and''.
        (2) Energy equivalent of a gallon of gasoline.--Section 
    4041(a)(2) of such Code is amended by adding at the end the 
    following:
            ``(C) Energy equivalent of a gallon of gasoline.--For 
        purposes of this paragraph, the term `energy equivalent of a 
        gallon of gasoline' means, with respect to a liquefied 
        petroleum gas fuel, the amount of such fuel having a Btu 
        content of 115,400 (lower heating value). For purposes of the 
        preceding sentence, a Btu content of 115,400 (lower heating 
        value) is equal to 5.75 pounds of liquefied petroleum gas.''.
    (b) Liquefied Natural Gas.--
        (1) In general.--Section 4041(a)(2)(B) of such Code, as amended 
    by subsection (a)(1), is amended by striking ``and'' at the end of 
    clause (ii), by striking the period at the end of clause (iii) and 
    inserting ``, and'' and by inserting after clause (iii) the 
    following new clause:
                ``(iv) in the case of liquefied natural gas, 24.3 cents 
            per energy equivalent of a gallon of diesel.''.
        (2) Energy equivalent of a gallon of diesel.--Section 
    4041(a)(2) of such Code, as amended by subsection (a)(2), is 
    amended by adding at the end the following:
            ``(D) Energy equivalent of a gallon of diesel.--For 
        purposes of this paragraph, the term `energy equivalent of a 
        gallon of diesel' means, with respect to a liquefied natural 
        gas fuel, the amount of such fuel having a Btu content of 
        128,700 (lower heating value). For purposes of the preceding 
        sentence, a Btu content of 128,700 (lower heating value) is 
        equal to 6.06 pounds of liquefied natural gas.''.
        (3) Conforming amendments.--Section 4041(a)(2)(B)(iii) of such 
    Code, as redesignated by subsection (a)(1), is amended--
            (A) by striking ``liquefied natural gas,'', and
            (B) by striking ``peat), and'' and inserting ``peat) and''.
    (c) Energy Equivalent of a Gallon of Gasoline to Compressed Natural 
Gas.--Section 4041(a)(3) of such Code is amended by adding at the end 
the following:
            ``(D) Energy equivalent of a gallon of gasoline.--For 
        purposes of this paragraph, the term `energy equivalent of a 
        gallon of gasoline' means 5.66 pounds of compressed natural 
        gas.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to any sale or use of fuel after December 31, 2015.

                    TITLE III--ADDITIONAL PROVISIONS

SEC. 3001. SERVICE FEES.
    Paragraph (4) of section 44940(i) of title 49, United States Code, 
is amended by adding at the end the following new subparagraphs:
            ``(K) $1,560,000,000 for fiscal year 2024.
            ``(L) $1,600,000,000 for fiscal year 2025.''.

                     TITLE IV--VETERANS PROVISIONS

SEC. 4001. SHORT TITLE.
    This title may be cited as the ``VA Budget and Choice Improvement 
Act''.
SEC. 4002. PLAN TO CONSOLIDATE PROGRAMS OF DEPARTMENT OF VETERANS 
AFFAIRS TO IMPROVE ACCESS TO CARE.
    (a) Plan.--The Secretary of Veterans Affairs shall develop a plan 
to consolidate all non-Department provider programs by establishing a 
new, single program to be known as the ``Veterans Choice Program'' to 
furnish hospital care and medical services to veterans enrolled in the 
system of patient enrollment established under section 1705(a) of title 
38, United States Code, at non-Department facilities.
    (b) Elements.--The plan developed under subsection (a) to establish 
the Veterans Choice Program to furnish hospital care and medical 
services at non-Department facilities shall include, at a minimum, the 
following:
        (1) A standardized method to furnish such care and services 
    that incorporates the strengths of the non-Department provider 
    programs into a single streamlined program that the Secretary 
    administers uniformly in each Veterans Service Integrated Network 
    and throughout the medical system of the Veterans Health 
    Administration.
        (2) An identification of the eligibility requirements for any 
    such care and services, including with respect to service-connected 
    disabilities and non-service-connected disabilities.
        (3) A description of the authorization process for such care or 
    medical services, including with respect to identifying the roles 
    of clinicians, schedulers, any third-party administrators, the 
    Chief Business Office of the Department, and any other entity 
    involved in the authorization process.
        (4) The structuring of the billing and reimbursement process, 
    including the use of third-party medical claims adjudicators or 
    technology that supports automatic adjudication.
        (5) A description of the reimbursement rate to be paid to 
    health care providers under such program.
        (6) An identification of how the Secretary will determine the 
    eligibility requirements of health care providers at non-Department 
    facilities to participate in such program, including how the 
    Secretary plans to structure a non-Department care network to allow 
    the maximum amount of flexibility in providing care and services 
    under the program.
        (7) An explanation of the processes to be used to ensure that 
    the Secretary will fully comply with all requirements of chapter 39 
    of title 31, United States Code (commonly referred to as the 
    ``Prompt Payment Act''), in paying for such care and services 
    furnished at non-Department facilities.
        (8) A description of how, to the greatest extent practicable, 
    the Secretary plans to use infrastructure and networks of non-
    Department provider programs that exist as of the date of the plan 
    to implement such program.
        (9) A description of how--
            (A) health care providers at non-Department facilities that 
        furnish such care or services to veterans under such program 
        will have access to, and transmit back to the Department, the 
        medical records of such veterans; and
            (B) the Department will receive from such non-Department 
        providers such medical records and any other relevant 
        information.
        (10) A description of how the Secretary plans to ensure an 
    efficient transition to such program for veterans who participate 
    in the non-Department provider programs, including a timeline, 
    milestones, and estimated costs for implementation, outreach, and 
    training.
    (c) Submission.--Not later than November 1, 2015, the Secretary 
shall submit to the Committees on Veterans' Affairs of the House of 
Representatives and the Senate a report containing--
        (1) a description of each non-Department provider program and 
    the statutory authority for each such program;
        (2) the plan under subsection (a);
        (3) the estimated costs and budgetary requirements to implement 
    the plan and to furnish hospital care and medical services pursuant 
    to such plan; and
        (4) any recommendations for legislative proposals the Secretary 
    determines necessary to implement such plan.
    (d) Definitions.--In this section:
        (1) The term ``non-Department facility'' has the meaning given 
    that term in section 1701 of title 38, United States Code.
        (2) The term ``non-Department provider programs'' means each 
    program administered by the Secretary of Veterans Affairs under 
    which the Secretary enters into contracts or other agreements with 
    health care providers at non-Department facilities to furnish 
    hospital care and medical services to veterans, including pursuant 
    to the following:
            (A) Section 1703 of title 38, United States Code.
            (B) The Veterans Choice Program established by section 101 
        of the Veterans Access, Choice, and Accountability Act of 2014 
        (Public Law 113-146; 38 U.S.C. 1701 note).
            (C) The Patient Centered Community Care Program (known as 
        ``PC3'').
            (D) The pilot program established by section 403 of the 
        Veterans' Mental Health and Other Care Improvements Act of 2008 
        (Public Law 110-387; 38 U.S.C. 1703 note) (known as ``Project 
        ARCH'').
            (E) Contracts relating to dialysis.
            (F) Agreements entered into by the Secretary with--
                (i) the Secretary of Defense, the Director of the 
            Indian Health Service, or any the head of any other 
            department or agency of the Federal Government; or
                (ii) any academic affiliate or other non-governmental 
            entity.
            (G) Programs relating to emergency care, including under 
        sections 1725 and 1728 of title 38, United States Code.
SEC. 4003. FUNDING ACCOUNT FOR NON-DEPARTMENT CARE.
    Each budget of the President submitted to Congress under section 
1105 of title 31, United States Code, for fiscal year 2017 and each 
fiscal year thereafter shall include an appropriations account for non-
Department provider programs (as defined in section 2(d)) to be 
comprised of--
        (1) discretionary medical services funding that is designated 
    for hospital care and medical services furnished at non-Department 
    facilities; and
        (2) any funds transferred for such purpose from the Veterans 
    Choice Fund established by section 802 of the Veterans Access, 
    Choice, and Accountability Act of 2014 (Public Law 113-146; 128 
    Stat. 1802).
SEC. 4004. TEMPORARY AUTHORIZATION OF USE OF VETERANS CHOICE FUNDS FOR 
CERTAIN PROGRAMS.
    (a) In General.--Subsection (c) of section 802 of the Veterans 
Access, Choice, and Accountability Act of 2014 (Public Law 113-146; 128 
Stat. 1802) is amended--
        (1) in paragraph (1), by striking ``Any amounts'' and inserting 
    ``Except as provided by paragraph (3), any amounts''; and
        (2) by adding at the end the following paragraph:
        ``(3) Temporary authority for other uses.--
            ``(A) Other non-department care.--In addition to the use of 
        amounts described in paragraph (1), of the amounts deposited in 
        the Veterans Choice Fund, not more than $3,348,500,000 may be 
        used by the Secretary during the period described in 
        subparagraph (C) for amounts obligated by the Secretary on or 
        after May 1, 2015, to furnish health care to individuals 
        pursuant to chapter 17 of title 38, United States Code, at non-
        Department facilities, including pursuant to non-Department 
        provider programs other than the program established by section 
        101.
            ``(B) Hepatitis c.--Of the amount specified in subparagraph 
        (A), not more than $500,000,000 may be used by the Secretary 
        during the period described in subparagraph (C) for 
        pharmaceutical expenses relating to the treatment of Hepatitis 
        C.
            ``(C) Period described.--The period described in this 
        subparagraph is the period beginning on the date of the 
        enactment of the VA Budget and Choice Improvement Act and 
        ending on October 1, 2015.
            ``(D) Reports.--Not later than 14 days after the date of 
        the enactment of the VA Budget and Choice Improvement Act, and 
        not less frequently than once every 14-day period thereafter 
        during the period described in subparagraph (C), the Secretary 
        shall submit to the appropriate congressional committees a 
        report detailing--
                ``(i) the amounts used by the Secretary pursuant to 
            subparagraphs (A) and (B); and
                ``(ii) an identification of such amounts listed by the 
            non-Department provider program for which the amounts were 
            used.
            ``(E) Definitions.--In this paragraph:
                ``(i) The term `appropriate congressional committees' 
            means--

                    ``(I) the Committee on Veterans' Affairs and the 
                Committee on Appropriations of the House of 
                Representatives; and
                    ``(II) the Committee on Veterans' Affairs and the 
                Committee on Appropriations of the Senate.

                ``(ii) The term `non-Department facilities' has the 
            meaning given that term in section 1701 of title 38, United 
            States Code.
                ``(iii) The term `non-Department provider program' has 
            the meaning given that term in section 4002(d) of the VA 
            Budget and Choice Improvement Act.''.
    (b) Conforming Amendment.--Subsection (d)(1) of such section is 
amended by inserting before the period at the end the following: ``(or 
for hospital care and medical services pursuant to subsection (c)(3) of 
this section)''.
SEC. 4005. MODIFICATIONS OF VETERANS CHOICE PROGRAM.
    (a) Increased Period of Follow-Up Care.--Subsection (h) of section 
101 of the Veterans Access, Choice, and Accountability Act of 2014 
(Public Law 113-146; 38 U.S.C. 1701 note) is amended by striking ``(but 
for a period not exceeding 60 days)''.
    (b) Expansion of Eligibility.--Such section is further amended--
        (1) by striking paragraph (1) of subsection (b) and inserting 
    the following new paragraph:
        ``(1) the veteran is enrolled in the patient enrollment system 
    of the Department of Veterans Affairs established and operated 
    under section 1705 of title 38, United States Code, including any 
    such veteran who has not received hospital care or medical services 
    from the Department and has contacted the Department seeking an 
    initial appointment from the Department for the receipt of such 
    care or services; and''; and
        (2) in subsection (g)(1), by striking ``In the case'' and all 
    that follows through ``, when'' and insert ``When''.
    (c) Expansion of Providers.--Such section is further amended--
        (1) in subsection (a)(1)(B), by adding at the end the following 
    new clause:
                ``(v) Subject to subsection (d)(5), a health care 
            provider not otherwise covered under any of clauses (i) 
            through (iv).''; and
        (2) in subsection (d), by adding at the end the following new 
    paragraph:
        ``(5) Agreements with other providers.--In accordance with the 
    rates determined pursuant to paragraph (2), the Secretary may enter 
    into agreements under paragraph (1) for furnishing care and 
    services to eligible veterans under this section with an entity 
    specified in subsection (a)(1)(B)(v) if the entity meets criteria 
    established by the Secretary for purposes of this section.''.
    (d) Clarification of Wait Times.--Subparagraph (A) of subsection 
(b)(2) of such section is amended to read as follows:
            ``(A) attempts, or has attempted, to schedule an 
        appointment for the receipt of hospital care or medical 
        services under chapter 17 of title 38, United States Code, but 
        is unable to schedule an appointment within--
                ``(i) the wait-time goals of the Veterans Health 
            Administration for the furnishing of such care or services; 
            or
                ``(ii) with respect to such care or services that are 
            clinically necessary, the period determined necessary for 
            such care or services if such period is shorter than such 
            wait-time goals;''.
    (e) Modification of Distance Requirement.--Subparagraph (B) of 
subsection (b)(2) of such section is amended to read as follows:
            ``(B) resides more than 40 miles (as calculated based on 
        distance traveled) from--
                ``(i) with respect to a veteran who is seeking primary 
            care, a medical facility of the Department, including a 
            community-based outpatient clinic, that is able to provide 
            such primary care by a full-time primary care physician; or
                ``(ii) with respect to a veteran not covered under 
            clause (i), the medical facility of the Department, 
            including a community-based outpatient clinic, that is 
            closest to the residence of the veteran;''.
SEC. 4006. LIMITATION ON DIALYSIS PILOT PROGRAM.
    (a) Limitation.--None of the funds authorized to be appropriated or 
otherwise made available to the Secretary of Veterans Affairs may be 
used to expand the dialysis pilot program or to create any new dialysis 
capability provided by the Department in a facility that is not an 
initial facility under the dialysis pilot program until--
        (1) an independent analysis of the dialysis pilot program is 
    conducted for each such initial facility;
        (2) the Secretary submits to the appropriate congressional 
    committees the report under subsection (b); and
        (3) a period of 180 days has elapsed following the date on 
    which the Secretary submits such report.
    (b) Report.--The Secretary shall submit to the appropriate 
congressional committees a report containing the following:
        (1) The independent analysis described in subsection (a)(1).
        (2) A five-year dialysis investment plan explaining all of the 
    options of the Secretary for delivering dialysis care to veterans, 
    including how and where such care will be delivered.
    (c) Definitions.--In this section:
        (1) The term ``appropriate congressional committees'' means--
            (A) the Committee on Veterans' Affairs and the Committee on 
        Appropriations of the House of Representatives; and
            (B) the Committee on Veterans' Affairs and the Committee on 
        Appropriations of the Senate.
        (2) The term ``dialysis pilot program'' means the pilot 
    demonstration program approved by the Under Secretary of Veterans 
    Affairs for Health in August 2010 and by the Secretary of Veterans 
    Affairs in September 2010 to provide dialysis care to patients at 
    certain outpatient facilities operated by the Department of 
    Veterans Affairs.
        (3) The term ``initial facility'' means one of the four 
    outpatient facilities identified by the Secretary to participate in 
    the dialysis pilot program prior to the date of the enactment of 
    this Act.
SEC. 4007. AMENDMENTS TO INTERNAL REVENUE CODE WITH RESPECT TO HEALTH 
COVERAGE OF VETERANS.
    (a) Exemption in Determination of Employer Health Insurance 
Mandate.--
        (1) In general.--Section 4980H(c)(2) of the Internal Revenue 
    Code of 1986 is amended by adding at the end the following:
            ``(F) Exemption for health coverage under tricare or the 
        veterans administration.--Solely for purposes of determining 
        whether an employer is an applicable large employer under this 
        paragraph for any month, an individual shall not be taken into 
        account as an employee for such month if such individual has 
        medical coverage for such month under--
                ``(i) chapter 55 of title 10, United States Code, 
            including coverage under the TRICARE program, or
                ``(ii) under a health care program under chapter 17 or 
            18 of title 38, United States Code, as determined by the 
            Secretary of Veterans Affairs, in coordination with the 
            Secretary of Health and Human Services and the 
            Secretary.''.
        (2) Effective date.--The amendment made by this subsection 
    shall apply to months beginning after December 31, 2013.
    (b) Eligibility for Health Savings Account Not Affected by Receipt 
of Medical Care for Service-Connected Disability.--
        (1) In general.--Section 223(c)(1) of the Internal Revenue Code 
    of 1986 is amended by adding at the end the following new 
    subparagraph:
            ``(C) Special rule for individuals eligible for certain 
        veterans benefits.--An individual shall not fail to be treated 
        as an eligible individual for any period merely because the 
        individual receives hospital care or medical services under any 
        law administered by the Secretary of Veterans Affairs for a 
        service-connected disability (within the meaning of section 
        101(16) of title 38, United States Code).''.
        (2) Effective date.--The amendment made by this subsection 
    shall apply to months beginning after December 31, 2015.
SEC. 4008. EMERGENCY DESIGNATIONS.
    (a) In General.--This title, except for section 4007, is designated 
as an emergency requirement pursuant to section 4(g) of the Statutory 
Pay-As-You-Go Act of 2010 (2 U.S.C. 933(g)).
    (b) Designation in Senate.--In the Senate, this title, except for 
section 4007, is designated as an emergency requirement pursuant to 
section 403(a) of S. Con. Res. 13 (111th Congress), the concurrent 
resolution on the budget for fiscal year 2010.

                               Speaker of the House of Representatives.

                            Vice President of the United States and    
                                               President of the Senate.
```