I 

114TH CONGRESS 

1ST SESSION H. R. 3236 

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. 

IN THE HOUSE OF REPRESENTATIVES 

JULY 28, 2015 

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

on Transportation and Infrastructure, and in addition to the Committees 

on Ways and Means, Energy and Commerce, Science, Space, and Technology, Natural Resources, Veterans’ Affairs, Education and the Workforce, the Budget, and Homeland Security, for a period to be subsequently determined by the Speaker, in each case for consideration of such 

provisions as fall within the jurisdiction of the committee concerned 

A BILL 

To provide an extension of Federal-aid highway, highway 

safety, motor carrier safety, transit, and other programs 

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

for health care services, and for other purposes. 

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


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1 SECTION 1. SHORT TITLE; RECONCILIATION OF FUNDS; 

2 TABLE OF CONTENTS. 

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

4 ‘‘Surface Transportation and Veterans Health Care 

5 Choice Improvement Act of 2015’’. 

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

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

9 in fiscal year 2015 by amounts apportioned or allocated 

10 pursuant to the Highway and Transportation Funding Act 

11 of 2014 and the Highway and Transportation Funding 

12 Act of 2015, including the amendments made by such 

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

14 ending on July 31, 2015. 

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

16 this Act is as follows: 

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

TITLE I—SURFACE TRANSPORTATION PROGRAM EXTENSION 

Subtitle A—Federal-Aid Highways 

Sec. 1001. Extension of Federal-aid highway programs. 

Sec. 1002. Administrative expenses. 

Subtitle B—Extension of Highway Safety Programs 

Sec. 1101. Extension of National Highway Traffic Safety Administration highway safety programs. 

Sec. 1102. Extension of Federal Motor Carrier Safety Administration programs. 

Sec. 1103. Dingell-Johnson Sport Fish Restoration Act. 

Subtitle C—Public Transportation Programs 

Sec. 1201. Formula grants for rural areas. 

Sec. 1202. Apportionment of appropriations for formula grants. 

Sec. 1203. Authorizations for public transportation. 


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Sec. 1204. Bus and bus facilities formula grants. 

Subtitle D—Hazardous Materials 

Sec. 1301. Authorization of appropriations. 

TITLE II—REVENUE PROVISIONS 

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

Sec. 2002. Funding of Highway Trust Fund. 

Sec. 2003. Modification of mortgage reporting requirements. 

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

property from decedent. 

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

of basis. 

Sec. 2006. Tax return due dates. 

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

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

TITLE III—ADDITIONAL PROVISIONS 

Sec. 3001. Service fees. 

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. 

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. 


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1 1840) is amended by striking ‘‘July 31, 2015’’ and insert2 ing ‘‘October 29, 2015’’. 

3 (b) AUTHORIZATION OF APPROPRIATIONS.— 

4 (1) HIGHWAY TRUST FUND.—Section 

5 1001(b)(1) of the Highway and Transportation 

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

7 to read as follows: 

8 ‘‘(1) HIGHWAY TRUST FUND.—Except as pro9 vided in section 1002, there is authorized to be ap10 propriated out of the Highway Trust Fund (other 

11 than the Mass Transit Account)— 

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

13 the total amount authorized to be appropriated 

14 out of the Highway Trust Fund (other than the 

15 Mass Transit Account) for programs, projects, 

16 and activities for fiscal year 2014 under divi17 sions A and E of MAP–21 (Public Law 112– 

18 141) and title 23, United States Code (exclud19 ing chapter 4 of that title); and 

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

1, 2015, and ending on October 29, 2015, 29 21 ⁄366

22 of the total amount authorized to be appro23 priated out of the Highway Trust Fund (other 

24 than the Mass Transit Account) for programs, 

25 projects, and activities for fiscal year 2015 


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

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

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

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

5 MAP–21 (23 U.S.C. 202 note) is amended by strik6 ing ‘‘each of fiscal years 2013 and 2014 and 

7 $24,986,301 out of the general fund of the Treasury 

8 to carry out the program for the period beginning on 

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

10 inserting ‘‘each of fiscal years 2013 through 2015 

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

12 Treasury to carry out the program for the period be13 ginning on October 1, 2015, and ending on October 

14 29, 2015’’. 

15 (c) USE OF FUNDS.— 

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

17 Highway and Transportation Funding Act of 2014 

18 (128 Stat. 1840) is amended by striking ‘‘(1) IN

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

20 out programs’’ and inserting the following: 

21 ‘‘(1) IN GENERAL.—Except as otherwise ex22 pressly provided in this subtitle, funds authorized to 

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

24 ‘‘(A) for fiscal year 2015 shall be distrib25 uted, administered, limited, and made available 


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1 for obligation in the same manner and at the 

2 same levels as the amounts of funds authorized 

3 to be appropriated out of the Highway Trust 

4 Fund (other than the Mass Transit Account) 

5 for fiscal year 2014; and 

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

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

8 be distributed, administered, limited, and made 

9 available for obligation in the same manner and 

at the same levels as 29 10 ⁄366 of the amounts of 

11 funds authorized to be appropriated out of the 

12 Highway Trust Fund (other than the Mass 

13 Transit Account) for fiscal year 2015, 

14 to carry out programs’’. 

15 (2) OBLIGATION CEILING.—Section 1102 of 

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

17 (A) in subsection (a)— 

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

19 paragraph (2); and 

20 (ii) by striking paragraph (3) and in21 serting the following: 

22 ‘‘(3) $40,256,000,000 for fiscal year 2015; and 

23 ‘‘(4) $3,189,683,060 for the period beginning 

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

25 2015.’’; 


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1 (B) in subsection (b)(12)— 

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

3 2013 through 2014’’ and inserting ‘‘each 

4 of fiscal years 2013 through 2015’’; and 

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

6 beginning on October 1, 2014, and ending 

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

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

9 would have otherwise been required for 

10 that year by section 251A of the Balanced 

11 Budget and Emergency Deficit Control Act 

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

by 304 13 ⁄365 for that period’’ and inserting ‘‘, 

14 and for the period beginning on October 1, 

15 2015, and ending on October 29, 2015, 

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

17 less any reductions that would have other18 wise been required for that year by section 

19 251A of the Balanced Budget and Emer20 gency Deficit Control Act of 1985 (2 

U.S.C. 901a), then multiplied by 29 21 ⁄366 for 

22 that period’’; 

23 (C) in subsection (c)— 

24 (i) in the matter preceding paragraph 

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


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1 through 2014 and for the period beginning 

2 on October 1, 2014, and ending on July 

3 31, 2015’’ and inserting ‘‘each of fiscal 

4 years 2013 through 2015 and for the pe5 riod beginning on October 1, 2015, and 

6 ending on October 29, 2015’’; and 

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

8 preceding subparagraph (A) by striking 

9 ‘‘for the period beginning on October 1, 

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

is equal to 304 11 ⁄365 of such unobligated bal12 ance’’ and inserting ‘‘for the period begin13 ning on October 1, 2015, and ending on 

October 29, 2015, that is equal to 29 14 ⁄366 of 

15 such unobligated balance’’; 

16 (D) in subsection (d) in the matter pre17 ceding paragraph (1) by striking ‘‘2015’’ and 

18 inserting ‘‘2016’’; and 

19 (E) in subsection (f)(1) in the matter pre20 ceding subparagraph (A) by striking ‘‘each of 

21 fiscal years 2013 through 2014 and for the pe22 riod beginning on October 1, 2014, and ending 

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

24 years 2013 through 2015 and for the period beVerDate Sep 11 2014 00:26 Jul 29, 2015 Jkt 049200 PO 00000 Frm 00008 Fmt 6652 Sfmt 6201 E:\BILLS\H3236.IH H3236

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1 ginning on October 1, 2015, and ending on Oc2 tober 29, 2015’’. 

3 SEC. 1002. ADMINISTRATIVE EXPENSES. 

4 Section 1002 of the Highway and Transportation 

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

6 (1) in subsection (a) by striking ‘‘for adminis7 trative expenses of the Federal-aid highway program 

8 $366,465,753 for the period beginning on October 1, 

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

10 ‘‘for administrative expenses of the Federal-aid high11 way program— 

12 ‘‘(1) $440,000,000 for fiscal year 2015; and 

13 ‘‘(2) $34,863,388 for the period beginning on 

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

15 and 

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

17 the following: 

18 ‘‘(2) for fiscal year 2015 and for the period be19 ginning on October 1, 2015, and ending on October 

20 29, 2015, subject to the limitations on administra21 tive expenses under the heading ‘Federal Highway 

22 Administration’ in appropriations Acts that apply, 

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


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1 Subtitle B—Extension of Highway 

2 Safety Programs 

3 SEC. 1101. EXTENSION OF NATIONAL HIGHWAY TRAFFIC 

4 SAFETY ADMINISTRATION HIGHWAY SAFETY 

5 PROGRAMS. 

6 (a) EXTENSION OF PROGRAMS.— 

7 (1) HIGHWAY SAFETY PROGRAMS.—Section 

8 31101(a)(1) of MAP–21 (126 Stat. 733) is amend9 ed— 

10 (A) by striking ‘‘and’’ at the end of sub11 paragraph (B); and 

12 (B) by striking subparagraph (C) and in13 serting the following: 

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

15 and 

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

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

18 2015.’’. 

19 (2) HIGHWAY SAFETY RESEARCH AND DEVEL20 OPMENT.—Section 31101(a)(2) of MAP–21 (126 

21 Stat. 733) is amended— 

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

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


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

2 and 

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

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

5 2015.’’. 

6 (3) NATIONAL PRIORITY SAFETY PROGRAMS.— 

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

8 amended— 

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

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

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

14 and 

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

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

17 2015.’’. 

18 (4) NATIONAL DRIVER REGISTER.—Section 

19 31101(a)(4) of MAP–21 (126 Stat. 733) is amend20 ed— 

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

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

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


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

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

3 2015.’’. 

4 (5) HIGH VISIBILITY ENFORCEMENT PRO5 GRAM.— 

6 (A) AUTHORIZATION OF APPROPRIA7 TIONS.—Section 31101(a)(5) of MAP–21 (126 

8 Stat. 733) is amended— 

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

10 subparagraph (B); and 

11 (ii) by striking subparagraph (C) and 

12 inserting the following: 

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

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

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

16 2015.’’. 

17 (B) LAW ENFORCEMENT CAMPAIGNS.— 

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

19 402 note) is amended— 

20 (i) in the first sentence by striking 

21 ‘‘each of fiscal years 2013 and 2014 and 

22 in the period beginning on October 1, 

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

24 inserting ‘‘each of fiscal years 2013 

25 through 2015 and in the period beginning 


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

3 (ii) in the second sentence by striking 

4 ‘‘each of fiscal years 2013 and 2014 and 

5 in the period beginning on October 1, 

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

7 inserting ‘‘each of fiscal years 2013 

8 through 2015 and in the period beginning 

9 on October 1, 2015, and ending on Octo10 ber 29, 2015,’’. 

11 (6) ADMINISTRATIVE EXPENSES.—Section 

12 31101(a)(6) of MAP–21 (126 Stat. 733) is amend13 ed— 

14 (A) by striking ‘‘and’’ at the end of sub15 paragraph (B); and 

16 (B) by striking subparagraph (C) and in17 serting the following: 

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

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

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

21 2015.’’. 

22 (b) COOPERATIVE RESEARCH AND EVALUATION.— 

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

24 amended by striking ‘‘each fiscal year ending before Octo25 ber 1, 2014, and $2,082,192 of the total amount available 


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1 for apportionment to the States for highway safety pro2 grams under section 402(c) in the period beginning on Oc3 tober 1, 2014, and ending on July 31, 2015,’’ and insert4 ing ‘‘each fiscal year ending before October 1, 2015, and 

5 $198,087 of the total amount available for apportionment 

6 to the States for highway safety programs under section 

7 402(c) in the period beginning on October 1, 2015, and 

8 ending on October 29, 2015,’’. 

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

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

11 years 2013 and 2014 and for the period beginning on Oc12 tober 1, 2014, and ending on July 31, 2015,’’ and insert13 ing ‘‘each of fiscal years 2013 through 2015 and for the 

14 period beginning on October 1, 2015, and ending on Octo15 ber 29, 2015,’’. 

16 SEC. 1102. EXTENSION OF FEDERAL MOTOR CARRIER SAFE17 TY ADMINISTRATION PROGRAMS. 

18 (a) MOTOR CARRIER SAFETY GRANTS.—Section 

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

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

21 (9); and 

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

23 the following: 

24 ‘‘(10) $218,000,000 for fiscal year 2015; and 


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1 ‘‘(11) $17,273,224 for the period beginning on 

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

3 (b) ADMINISTRATIVE EXPENSES.—Section 

4 31104(i)(1) of title 49, United States Code, is amended— 

5 (1) by striking ‘‘and’’ at the end of subpara6 graph (I); and 

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

8 the following: 

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

10 and 

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

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

13 2015.’’. 

14 (c) GRANT PROGRAMS.— 

15 (1) COMMERCIAL DRIVER’S LICENSE PROGRAM

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

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

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

19 $24,986,301 for the period beginning on October 1, 

20 2014, and ending on July 31, 2015’’ and inserting 

21 ‘‘each of fiscal years 2013 through 2015 and 

22 $2,377,049 for the period beginning on October 1, 

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

24 (2) BORDER ENFORCEMENT GRANTS.—Section 

25 4101(c)(2) of SAFETEA–LU (119 Stat. 1715) is 


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

2 2014 and $26,652,055 for the period beginning on 

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

4 inserting ‘‘each of fiscal years 2013 through 2015 

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

6 1, 2015, and ending on October 29, 2015’’. 

7 (3) PERFORMANCE AND REGISTRATION INFOR8 MATION SYSTEM MANAGEMENT GRANT PROGRAM.— 

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

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

11 2013 and 2014 and $4,164,384 for the period begin12 ning on October 1, 2014, and ending on July 31, 

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

14 through 2015 and $396,175 for the period begin15 ning on October 1, 2015, and ending on October 29, 

16 2015’’. 

17 (4) COMMERCIAL VEHICLE INFORMATION SYS18 TEMS AND NETWORKS DEPLOYMENT PROGRAM.— 

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

20 1715) is amended by striking ‘‘each of fiscal years 

21 2013 and 2014 and $20,821,918 for the period be22 ginning on October 1, 2014, and ending on July 31, 

23 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 (5) SAFETY DATA IMPROVEMENT GRANTS.— 

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

5 1715) is amended by striking ‘‘each of fiscal years 

6 2013 and 2014 and $2,498,630 for the period begin7 ning on October 1, 2014, and ending on July 31, 

8 2015’’ and inserting ‘‘each of fiscal years 2013 

9 through 2015 and $237,705 for the period begin10 ning on October 1, 2015, and ending on October 29, 

11 2015’’. 

12 (d) HIGH-PRIORITY ACTIVITIES.—Section 

13 31104(k)(2) of title 49, United States Code, is amended 

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

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

16 1, 2014, and ending on July 31, 2015,’’ and inserting 

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

18 $1,188,525 for the period beginning on October 1, 2015, 

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

20 (e) NEW ENTRANT AUDITS.—Section 

21 31144(g)(5)(B) of title 49, United States Code, is amend22 ed by striking ‘‘per fiscal year and up to $26,652,055 for 

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

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


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

2 and ending on October 29, 2015,’’. 

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

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

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

6 the Federal Motor Carrier Safety Administration for the 

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

8 31, 2015,’’ and inserting ‘‘each of fiscal years 2013 

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

10 Safety Administration for the period beginning on October 

11 1, 2015, and ending on October 29, 2015,’’. 

12 (g) GRANT PROGRAM FOR COMMERCIAL MOTOR VE13 HICLE OPERATORS.—Section 4134(c) of SAFETEA–LU 

14 (49 U.S.C. 31301 note) is amended by striking ‘‘each of 

15 fiscal years 2005 through 2014 and $832,877 for the pe16 riod beginning on October 1, 2014, and ending on July 

17 31, 2015,’’ and inserting ‘‘each of fiscal years 2005 

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

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

20 SEC. 1103. DINGELL-JOHNSON SPORT FISH RESTORATION 

21 ACT. 

22 Section 4 of the Dingell-Johnson Sport Fish Restora23 tion Act (16 U.S.C. 777c) is amended— 

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

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


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1 2014 and for the period beginning on October 1, 

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

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

4 beginning on October 1, 2015, and ending on Octo5 ber 29, 2015’’; and 

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

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

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

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

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

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

12 on October 29, 2015,’’. 

13 Subtitle C—Public Transportation 

14 Programs 

15 SEC. 1201. FORMULA GRANTS FOR RURAL AREAS. 

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

17 is amended— 

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

19 fiscal year ending before October 1, 2014, and 

20 $4,164,384 for the period beginning on October 1, 

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

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

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

24 1, 2015, and ending on October 29, 2015,’’; and 


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

2 fiscal year ending before October 1, 2014, and 

3 $20,821,918 for the period beginning on October 1, 

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

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

6 and $1,980,874 for the period beginning on October 

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

8 SEC. 1202. APPORTIONMENT OF APPROPRIATIONS FOR 

9 FORMULA GRANTS. 

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

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

12 October 1, 2014, and $24,986,301 for the period begin13 ning on October 1, 2014, and ending on July 31, 2015,’’ 

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

15 1, 2015, and $2,377,049 for the period beginning on Octo16 ber 1, 2015, and ending on October 29, 2015,’’. 

17 SEC. 1203. AUTHORIZATIONS FOR PUBLIC TRANSPOR18 TATION. 

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

20 United States Code, is amended— 

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

22 $7,158,575,342 for the period beginning on October 

23 1, 2014, and ending on July 31, 2015’’ and insert24 ing ‘‘$8,595,000,000 for fiscal year 2015, and 


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

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

3 (2) in paragraph (2)— 

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

5 $107,274,521 for the period beginning on Octo6 ber 1, 2014, and ending on July 31, 2015,’’ 

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

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

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

10 2015,’’; 

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

12 each of fiscal years 2013 and 2014 and 

13 $8,328,767 for the period beginning on October 

14 1, 2014, and ending on July 31, 2015,’’ and in15 serting ‘‘for each of fiscal years 2013 through 

16 2015 and $792,350 for the period beginning on 

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

18 2015,’’; 

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

20 $3,713,505,753 for the period beginning on Oc21 tober 1, 2014, and ending on July 31, 2015,’’ 

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

23 2015, and $353,281,011 for the period begin24 ning on October 1, 2015, and ending on Octo25 ber 29, 2015,’’; 


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

2 $215,132,055 for the period beginning on Octo3 ber 1, 2014, and ending on July 31, 2015,’’ 

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

5 2015, and $20,466,393 for the period beginning 

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

7 2015,’’; 

8 (E) in subparagraph (E)— 

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

10 the period beginning on October 1, 2014, 

11 and ending on July 31, 2015,’’ and insert12 ing ‘‘$607,800,000 for fiscal year 2015, 

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

14 on October 1, 2015, and ending on Octo15 ber 29, 2015,’’; 

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

17 the period beginning on October 1, 2014, 

18 and ending on July 31, 2015,’’ and insert19 ing ‘‘$30,000,000 for fiscal year 2015, and 

20 $2,377,049 for the period beginning on 

21 October 1, 2015, and ending on October 

22 29, 2015,’’; and 

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

24 the period beginning on October 1, 2014, 

25 and ending on July 31, 2015,’’ and insertVerDate Sep 11 2014 00:26 Jul 29, 2015 Jkt 049200 PO 00000 Frm 00022 Fmt 6652 Sfmt 6201 E:\BILLS\H3236.IH H3236

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1 ing ‘‘$20,000,000 for fiscal year 2015, and 

2 $1,584,699 for the period beginning on 

3 October 1, 2015, and ending on October 

4 29, 2015,’’; 

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

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

7 for the period beginning on October 1, 2014, 

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

9 ‘‘each of fiscal years 2013 through 2015 and 

10 $237,705 for the period beginning on October 

11 1, 2015, and ending on October 29, 2015,’’; 

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

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

14 for the period beginning on October 1, 2014, 

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

16 ‘‘each of fiscal years 2013 through 2015 and 

17 $396,175 for the period beginning on October 

18 1, 2015, and ending on October 29, 2015,’’; 

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

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

21 for the period beginning on October 1, 2014, 

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

23 ‘‘each of fiscal years 2013 through 2015 and 

24 $305,055 for the period beginning on October 

25 1, 2015, and ending on October 29, 2015,’’; 


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

2 $1,803,927,671 for the period beginning on Oc3 tober 1, 2014, and ending on July 31, 2015,’’ 

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

5 2015, and $171,615,027 for the period begin6 ning on October 1, 2015, and ending on Octo7 ber 29, 2015,’’; 

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

9 $356,304,658 for the period beginning on Octo10 ber 1, 2014, and ending on July 31, 2015,’’ 

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

12 2015, and $33,896,721 for the period beginning 

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

14 2015,’’; and 

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

16 $438,009,863 for the period beginning on Octo17 ber 1, 2014, and ending on July 31, 2015,’’ 

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

19 2015, and $41,669,672 for the period beginning 

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

21 2015,’’. 

22 (b) RESEARCH, DEVELOPMENT DEMONSTRATION

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

24 49, United States Code, is amended by striking ‘‘and 

25 $58,301,370 for the period beginning on October 1, 2014, 


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

2 for fiscal year 2015, and $5,546,448 for the period begin3 ning on October 1, 2015, and ending on October 29, 

4 2015’’. 

5 (c) TRANSIT COOPERATIVE RESEARCH PROGRAM.— 

6 Section 5338(c) of title 49, United States Code, is amend7 ed by striking ‘‘and $5,830,137 for the period beginning 

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

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

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

11 on October 29, 2015’’. 

12 (d) TECHNICAL ASSISTANCE AND STANDARDS DE13 VELOPMENT.—Section 5338(d) of title 49, United States 

14 Code, is amended by striking ‘‘and $5,830,137 for the pe15 riod beginning on October 1, 2014, and ending on July 

16 31, 2015’’ and inserting ‘‘$7,000,000 for fiscal year 2015, 

17 and $554,645 for the period beginning on October 1, 

18 2015, and ending on October 29, 2015’’. 

19 (e) HUMAN RESOURCES AND TRAINING.—Section 

20 5338(e) of title 49, United States Code, is amended by 

21 striking ‘‘and $4,164,384 for the period beginning on Oc22 tober 1, 2014, and ending on July 31, 2015’’ and inserting 

23 ‘‘$5,000,000 for fiscal year 2015, and $396,175 for the 

24 period beginning on October 1, 2015, and ending on Octo25 ber 29, 2015’’. 


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1 (f) CAPITAL INVESTMENT GRANTS.—Section 

2 5338(g) of title 49, United States Code, is amended by 

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

4 October 1, 2014, and ending on July 31, 2015’’ and in5 serting ‘‘$1,907,000,000 for fiscal year 2015, and 

6 $151,101,093 for the period beginning on October 1, 

7 2015, and ending on October 29, 2015’’. 

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

9 United States Code, is amended— 

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

11 $86,619,178 for the period beginning on October 1, 

12 2014, and ending on July 31, 2015’’ and inserting 

13 ‘‘$104,000,000 for fiscal year 2015, and $8,240,437 

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

15 ending on October 29, 2015’’; 

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

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

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

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

20 fiscal years 2013 through 2015 and not less than 

21 $396,175 for the period beginning on October 1, 

22 2015, and ending on October 29, 2015,’’; and 

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

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

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


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

2 fiscal years 2013 through 2015 and not less than 

3 $79,235 for the period beginning on October 1, 

4 2015, and ending on October 29, 2015,’’. 

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

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

7 is amended— 

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

9 2014 and $54,553,425 for the period beginning on 

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

11 inserting ‘‘each of fiscal years 2013 through 2015 

12 and $5,189,891 for the period beginning on October 

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

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

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

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

17 inserting ‘‘$39,617 for such period’’. 

18 Subtitle D—Hazardous Materials 

19 SEC. 1301. AUTHORIZATION OF APPROPRIATIONS. 

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

21 United States Code, is amended— 

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

23 (2); and 

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

25 following: 


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1 ‘‘(3) $42,762,000 for fiscal year 2015; and 

2 ‘‘(4) $3,388,246 for the period beginning on 

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

4 (b) HAZARDOUS MATERIALS EMERGENCY PRE5 PAREDNESS FUND.—Section 5128(b) of title 49, United 

6 States Code, is amended— 

7 (1) in paragraph (1)— 

8 (A) in the paragraph heading by striking 

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

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

11 (B) in the matter preceding subparagraph 

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

13 and inserting ‘‘fiscal years 2013 through 

14 2015’’; and 

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

16 following: 

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

18 Materials Emergency Preparedness Fund established 

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

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

21 on October 29, 2015— 

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

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

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


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

2 section 5116(b); 

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

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

5 Emergency Response Guidebook under section 

6 5116(i)(3); and 

7 ‘‘(E) $79,235 to carry out section 

8 5116(j).’’. 

9 (c) HAZARDOUS MATERIALS TRAINING GRANTS.— 

10 Section 5128(c) of title 49, United States Code, is amend11 ed by striking ‘‘each of the fiscal years 2013 and 2014 

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

13 2014, and ending on July 31, 2015,’’ and inserting ‘‘each 

14 of fiscal years 2013 through 2015 and $316,940 for the 

15 period beginning on October 1, 2015, and ending on Octo16 ber 29, 2015,’’. 

17 TITLE II—REVENUE PROVISIONS 

18 SEC. 2001. EXTENSION OF HIGHWAY TRUST FUND EXPENDI19 TURE AUTHORITY. 

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

21 Internal Revenue Code of 1986 is amended— 

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

23 (b)(6)(B), (c)(1), and (e)(3) and inserting ‘‘October 

24 30, 2015’’, and 


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1 (2) by striking ‘‘Highway and Transportation 

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

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

4 Veterans Health Care Choice Improvement Act of 

5 2015’’. 

6 (b) SPORT FISH RESTORATION AND BOATING TRUST

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

8 (1) by striking ‘‘Highway and Transportation 

9 Funding Act of 2015’’ each place it appears in sub10 section (b)(2) and inserting ‘‘Surface Transportation 

11 and Veterans Health Care Choice Improvement Act 

12 of 2015’’, and 

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

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

15 (c) LEAKING UNDERGROUND STORAGE TANK TRUST

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

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

18 2015’’. 

19 SEC. 2002. FUNDING OF HIGHWAY TRUST FUND. 

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

21 1986 is amended by redesignating paragraph (7) as para22 graph (8) and by inserting after paragraph (6) the fol23 lowing new paragraph: 


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

2 Treasury not otherwise appropriated, there is hereby 

3 appropriated— 

4 ‘‘(A) $6,068,000,000 to the Highway Ac5 count (as defined in subsection (e)(5)(B)) in 

6 the Highway Trust Fund; and 

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

8 Account in the Highway Trust Fund.’’. 

9 SEC. 2003. MODIFICATION OF MORTGAGE REPORTING RE10 QUIREMENTS. 

11 (a) INFORMATION RETURN REQUIREMENTS.—Sec12 tion 6050H(b)(2) of the Internal Revenue Code of 1986 

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

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

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

16 new subparagraphs: 

17 ‘‘(D) the amount of outstanding principal 

18 on the mortgage as of the beginning of such 

19 calendar year, 

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

21 mortgage, 

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

23 the case of property without an address) of the 

24 property which secures the mortgage, and’’. 


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1 (b) STATEMENTS TO INDIVIDUALS.—Section 

2 6050H(d)(2) of such Code is amended by striking ‘‘sub3 section (b)(2)(C)’’ and inserting ‘‘subparagraphs (C), (D), 

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

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

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

7 and statements required to be furnished, after December 

8 31, 2016. 

9 SEC. 2004. CONSISTENT BASIS REPORTING BETWEEN ES10 TATE AND PERSON ACQUIRING PROPERTY 

11 FROM DECEDENT. 

12 (a) PROPERTY ACQUIRED FROM A DECEDENT.—Sec13 tion 1014 of the Internal Revenue Code of 1986 is amend14 ed by adding at the end the following new subsection: 

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

16 TAX RETURN.—For purposes of this section— 

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

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

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

20 of which has been determined for purposes of 

21 the tax imposed by chapter 11 on the estate of 

22 such decedent, such value, and 

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

24 in subparagraph (A) and with respect to which 

25 a statement has been furnished under section 


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1 6035(a) identifying the value of such property, 

2 such value. 

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

4 apply to any property whose inclusion in the dece5 dent’s estate increased the liability for the tax im6 posed by chapter 11 (reduced by credits allowable 

7 against such tax) on such estate. 

8 ‘‘(3) DETERMINATION.—For purposes of para9 graph (1), the basis of property has been determined 

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

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

12 on a return under section 6018 and such value 

13 is not contested by the Secretary before the ex14 piration of the time for assessing a tax under 

15 chapter 11, 

16 ‘‘(B) in a case not described in subpara17 graph (A), the value is specified by the Sec18 retary and such value is not timely contested by 

19 the executor of the estate, or 

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

21 pursuant to a settlement agreement with the 

22 Secretary. 

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

24 regulations provide exceptions to the application of 

25 this subsection.’’. 


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1 (b) INFORMATION REPORTING.— 

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

3 subchapter A of chapter 61 of such Code is amended 

4 by inserting after section 6034A the following new 

5 section: 

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

7 PROPERTY FROM DECEDENT. 

8 ‘‘(a) INFORMATION WITH RESPECT TO PROPERTY

9 ACQUIRED FROM DECEDENTS.— 

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

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

12 furnish to the Secretary and to each person acquir13 ing any interest in property included in the dece14 dent’s gross estate for Federal estate tax purposes 

15 a statement identifying the value of each interest in 

16 such property as reported on such return and such 

17 other information with respect to such interest as 

18 the Secretary may prescribe. 

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

20 person required to file a return under section 

21 6018(b) shall furnish to the Secretary and to each 

22 other person who holds a legal or beneficial interest 

23 in the property to which such return relates a state24 ment identifying the information described in para25 graph (1). 


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

2 ‘‘(A) IN GENERAL.—Each statement re3 quired to be furnished under paragraph (1) or 

4 (2) shall be furnished at such time as the Sec5 retary may prescribe, but in no case at a time 

6 later than the earlier of— 

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

8 the date on which the return under section 

9 6018 was required to be filed (including 

10 extensions, if any), or 

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

12 the date such return is filed. 

13 ‘‘(B) ADJUSTMENTS.—In any case in 

14 which there is an adjustment to the information 

15 required to be included on a statement filed 

16 under paragraph (1) or (2) after such state17 ment has been filed, a supplemental statement 

18 under such paragraph shall be filed not later 

19 than the date which is 30 days after such ad20 justment is made. 

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

22 such regulations as necessary to carry out this section, in23 cluding regulations relating to— 


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

2 with regard to which no estate tax return is required 

3 to be filed, and 

4 ‘‘(2) situations in which the surviving joint ten5 ant or other recipient may have better information 

6 than the executor regarding the basis or fair market 

7 value of the property.’’. 

8 (2) PENALTY FOR FAILURE TO FILE.— 

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

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

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

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

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

14 new subparagraph: 

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

16 with the Secretary under section 6035.’’. 

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

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

19 end of subparagraph (GG), by striking the pe20 riod at the end of subparagraph (HH) and in21 serting ‘‘, or’’, and by adding at the end the fol22 lowing new subparagraph: 

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

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


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1 (3) CLERICAL AMENDMENT.—The table of sec2 tions for subpart A of part III of subchapter A of 

3 chapter 61 of such Code is amended by inserting 

4 after the item relating to section 6034A the fol5 lowing new item: 

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

6 (c) PENALTY FOR INCONSISTENT REPORTING.— 

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

8 Code is amended by inserting after paragraph (7) 

9 the following new paragraph: 

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

11 (2) INCONSISTENT BASIS REPORTING.—Section 

12 6662 of such Code is amended by adding at the end 

13 the following new subsection: 

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

15 For purposes of this section, there is an ‘inconsistent es16 tate basis’ if the basis of property claimed on a return 

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

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

19 this section shall apply to property with respect to which 

20 an estate tax return is filed after the date of the enact21 ment of this Act. 


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1 SEC. 2005. CLARIFICATION OF 6-YEAR STATUTE OF LIMITA2 TIONS IN CASE OF OVERSTATEMENT OF 

3 BASIS. 

4 (a) IN GENERAL.—Section 6501(e)(1)(B) of the In5 ternal Revenue Code of 1986 is amended— 

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

7 by redesignating clause (ii) as clause (iii), and by in8 serting after clause (i) the following new clause: 

9 ‘‘(ii) An understatement of gross in10 come by reason of an overstatement of un11 recovered cost or other basis is an omission 

12 from gross income; and’’, and 

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

14 overstatement of unrecovered cost or other basis)’’ 

15 in clause (iii) (as so redesignated) after ‘‘In deter16 mining the amount omitted from gross income’’. 

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

18 this section shall apply to— 

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

20 of this Act, and 

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

22 period specified in section 6501 of the Internal Rev23 enue Code of 1986 (determined without regard to 

24 such amendments) for assessment of the taxes with 

25 respect to which such return relates has not expired 

26 as of such date. 


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1 SEC. 2006. TAX RETURN DUE DATES. 

2 (a) DUE DATES FOR RETURNS OF PARTNERSHIPS, 

3 S CORPORATIONS, AND C CORPORATIONS.— 

4 (1) PARTNERSHIPS AND S CORPORATIONS.— 

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

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

7 1986 as precedes the second sentence thereof is 

8 amended to read as follows: 

9 ‘‘(b) RETURNS OF PARTNERSHIPS AND S CORPORA10 TIONS.—Returns of partnerships under section 6031 and 

11 returns of S corporations under sections 6012 and 6037 

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

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

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

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

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

17 (B) CONFORMING AMENDMENT.—Section 

18 6072(a) of such Code is amended by striking 

19 ‘‘6017, or 6031’’ and inserting ‘‘or 6017’’. 

20 (2) CONFORMING AMENDMENTS RELATING TO C

21 CORPORATION DUE DATE OF 15TH DAY OF FOURTH

22 MONTH FOLLOWING TAXABLE YEAR.— 

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

24 amended by striking ‘‘third month’’ and insert25 ing ‘‘fourth month’’. 


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1 (B) Section 563 of such Code is amended 

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

3 and inserting ‘‘fourth month’’. 

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

5 is amended by striking ‘‘3d month’’ and insert6 ing ‘‘4th month’’. 

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

8 6167 of such Code are each amended by strik9 ing ‘‘third month’’ and inserting ‘‘fourth 

10 month’’. 

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

12 amended by striking ‘‘third month’’ and insert13 ing ‘‘fourth month’’. 

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

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

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

17 ‘‘4th month’’. 

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

19 amended by redesignating subparagraph (E) as 

20 subparagraph (F) and by inserting after sub21 paragraph (D) the following new subparagraph: 

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

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

24 (3) EFFECTIVE DATES.— 


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

2 subparagraph (B), the amendments made by 

3 this subsection shall apply to returns for tax4 able years beginning after December 31, 2015. 

5 (B) SPECIAL RULE FOR C CORPORATIONS

6 WITH FISCAL YEARS ENDING ON JUNE 30.—In 

7 the case of any C corporation with a taxable 

8 year ending on June 30, the amendments made 

9 by this subsection shall apply to returns for tax10 able years beginning after December 31, 2025. 

11 (b) MODIFICATION OF DUE DATES BY REGULA12 TION.—In the case of returns for taxable years beginning 

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

14 or the Secretary’s designee, shall modify appropriate regu15 lations to provide as follows: 

16 (1) The maximum extension for the returns of 

17 partnerships filing Form 1065 shall be a 6-month 

18 period ending on September 15 for calendar year 

19 taxpayers. 

20 (2) The maximum extension for the returns of 

trusts filing Form 1041 shall be a 51 21 ⁄2-month period 

22 ending on September 30 for calendar year taxpayers. 

23 (3) The maximum extension for the returns of 

24 employee benefit plans filing Form 5500 shall be an 


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automatic 31 1 ⁄2-month period ending on November 15 

2 for calendar year plans. 

3 (4) The maximum extension for the returns of 

4 organizations exempt from income tax filing Form 

5 990 (series) shall be an automatic 6-month period 

6 ending on November 15 for calendar year filers. 

7 (5) The maximum extension for the returns of 

8 organizations exempt from income tax that are re9 quired to file Form 4720 returns of excise taxes 

10 shall be an automatic 6-month period beginning on 

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

12 any extensions). 

13 (6) The maximum extension for the returns of 

14 trusts required to file Form 5227 shall be an auto15 matic 6-month period beginning on the due date for 

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

17 (7) The maximum extension for filing Form 

18 6069, Return of Excise Tax on Excess Contributions 

19 to Black Lung Benefit Trust Under Section 4953 

20 and Computation of Section 192 Deduction, shall be 

21 an automatic 6-month period beginning on the due 

22 date for filing the return (without regard to any ex23 tensions). 

24 (8) The maximum extension for a taxpayer re25 quired to file Form 8870 shall be an automatic 6- 


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1 month period beginning on the due date for filing 

2 the return (without regard to any extensions). 

3 (9) The due date of Form 3520–A, Annual In4 formation Return of a Foreign Trust with a United 

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

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

7 maximum extension shall be a 6-month period begin8 ning on such day. 

9 (10) The due date of Form 3520, Annual Re10 turn to Report Transactions with Foreign Trusts 

11 and Receipt of Certain Foreign Gifts, for calendar 

12 year filers shall be April 15 with a maximum exten13 sion for a 6-month period ending on October 15. 

14 (11) The due date of FinCEN Report 114 (re15 lating to Report of Foreign Bank and Financial Ac16 counts) shall be April 15 with a maximum extension 

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

18 provision for an extension under rules similar to the 

19 rules in Treas. Reg. section 1.6081–5. For any tax20 payer required to file such Form for the first time, 

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

22 an extension, may be waived by the Secretary. 

23 (c) CORPORATIONS PERMITTED STATUTORY AUTO24 MATIC 6-MONTH EXTENSION OF INCOME TAX RE25 TURNS.— 


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

2 Code is amended— 

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

4 ‘‘6 months’’, and 

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

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

7 C corporation which ends on December 31 and 

8 begins before January 1, 2026, the first sen9 tence of this subsection shall be applied by sub10 stituting ‘5 months’ for ‘6 months’. In the case 

11 of any return for a taxable year of a C corpora12 tion which ends on June 30 and begins before 

13 January 1, 2026, the first sentence of this sub14 section shall be applied by substituting ‘7 

15 months’ for ‘6 months’.’’. 

16 (2) EFFECTIVE DATE.—The amendments made 

17 by this subsection shall apply to returns for taxable 

18 years beginning after December 31, 2015. 

19 SEC. 2007. TRANSFERS OF EXCESS PENSION ASSETS TO RE20 TIREE HEALTH ACCOUNTS. 

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

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

23 31, 2021’’ and inserting ‘‘December 31, 2025’’. 

24 (b) CONFORMING ERISA AMENDMENTS.— 


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

2 408(b)(13) of the Employee Retirement Income Se3 curity Act of 1974 (29 U.S.C. 1021(e)(3), 

4 1103(c)(1), 1108(b)(13)) are each amended by strik5 ing ‘‘MAP–21’ ’’ and inserting ‘‘Surface Transpor6 tation and Veterans Health Care Choice Improve7 ment Act of 2015’’. 

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

9 1108(b)(13)) is amended by striking ‘‘January 1, 

10 2022’’ and inserting ‘‘January 1, 2026’’. 

11 SEC. 2008. EQUALIZATION OF HIGHWAY TRUST FUND EX12 CISE TAXES ON LIQUEFIED NATURAL GAS, 

13 LIQUEFIED PETROLEUM GAS, AND COM14 PRESSED NATURAL GAS. 

15 (a) LIQUEFIED PETROLEUM GAS.— 

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

17 Internal Revenue Code of 1986 is amended by strik18 ing ‘‘and’’ at the end of clause (i), by redesignating 

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

20 clause (i) the following new clause: 

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

22 gas, 18.3 cents per energy equivalent of a 

23 gallon of gasoline, and’’. 


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1 (2) ENERGY EQUIVALENT OF A GALLON OF

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

3 amended by adding at the end the following: 

4 ‘‘(C) ENERGY EQUIVALENT OF A GALLON

5 OF GASOLINE.—For purposes of this para6 graph, the term ‘energy equivalent of a gallon 

7 of gasoline’ means, with respect to a liquefied 

8 petroleum gas fuel, the amount of such fuel 

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

10 value). For purposes of the preceding sentence, 

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

12 is equal to 5.75 pounds of liquefied petroleum 

13 gas.’’. 

14 (b) LIQUEFIED NATURAL GAS.— 

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

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

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

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

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

20 the following new clause: 

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

22 gas, 24.3 cents per energy equivalent of a 

23 gallon of diesel.’’. 

24 (2) ENERGY EQUIVALENT OF A GALLON OF

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


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

2 at the end the following: 

3 ‘‘(D) ENERGY EQUIVALENT OF A GALLON

4 OF DIESEL.—For purposes of this paragraph, 

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

6 means, with respect to a liquefied natural gas 

7 fuel, the amount of such fuel having a Btu con8 tent of 128,700 (lower heating value). For pur9 poses of the preceding sentence, a Btu content 

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

11 6.06 pounds of liquefied natural gas.’’. 

12 (3) CONFORMING AMENDMENTS.—Section 

13 4041(a)(2)(B)(iii) of such Code, as redesignated by 

14 subsection (a)(1), is amended— 

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

16 and 

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

18 ‘‘peat) and’’. 

19 (c) ENERGY EQUIVALENT OF A GALLON OF GASO20 LINE TO COMPRESSED NATURAL GAS.—Section 

21 4041(a)(3) of such Code is amended by adding at the end 

22 the following: 

23 ‘‘(D) ENERGY EQUIVALENT OF A GALLON

24 OF GASOLINE.—For purposes of this para25 graph, the term ‘energy equivalent of a gallon 


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1 of gasoline’ means 5.66 pounds of compressed 

2 natural gas.’’. 

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

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

5 December 31, 2015. 

6 TITLE III—ADDITIONAL 

7 PROVISIONS 

8 SEC. 3001. SERVICE FEES. 

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

10 States Code, is amended by adding at the end the fol11 lowing new subparagraphs: 

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

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

14 2025.’’. 

15 TITLE IV—VETERANS 

16 PROVISIONS 

17 SEC. 4001. SHORT TITLE. 

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

19 Improvement Act’’. 

20 SEC. 4002. PLAN TO CONSOLIDATE PROGRAMS OF DEPART21 MENT OF VETERANS AFFAIRS TO IMPROVE 

22 ACCESS TO CARE. 

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

24 develop a plan to consolidate all non-Department provider 

25 programs by establishing a new, single program to be 


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1 known as the ‘‘Veterans Choice Program’’ to furnish hos2 pital care and medical services to veterans enrolled in the 

3 system of patient enrollment established under section 

4 1705(a) of title 38, United States Code, at non-Depart5 ment facilities. 

6 (b) ELEMENTS.—The plan developed under sub7 section (a) to establish the Veterans Choice Program to 

8 furnish hospital care and medical services at non-Depart9 ment facilities shall include, at a minimum, the following: 

10 (1) A standardized method to furnish such care 

11 and services that incorporates the strengths of the 

12 non-Department provider programs into a single 

13 streamlined program that the Secretary administers 

14 uniformly in each Veterans Service Integrated Net15 work and throughout the medical system of the Vet16 erans Health Administration. 

17 (2) An identification of the eligibility require18 ments for any such care and services, including with 

19 respect to service-connected disabilities and non20 service-connected disabilities. 

21 (3) A description of the authorization process 

22 for such care or medical services, including with re23 spect to identifying the roles of clinicians, sched24 ulers, any third-party administrators, the Chief 


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1 Business Office of the Department, and any other 

2 entity involved in the authorization process. 

3 (4) The structuring of the billing and reim4 bursement process, including the use of third-party 

5 medical claims adjudicators or technology that sup6 ports automatic adjudication. 

7 (5) A description of the reimbursement rate to 

8 be paid to health care providers under such pro9 gram. 

10 (6) An identification of how the Secretary will 

11 determine the eligibility requirements of health care 

12 providers at non-Department facilities to participate 

13 in such program, including how the Secretary plans 

14 to structure a non-Department care network to allow 

15 the maximum amount of flexibility in providing care 

16 and services under the program. 

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

18 to ensure that the Secretary will fully comply with 

19 all requirements of chapter 39 of title 31, United 

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

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

22 furnished at non-Department facilities. 

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

24 practicable, the Secretary plans to use infrastructure 

25 and networks of non-Department provider programs 


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

2 such program. 

3 (9) A description of how— 

4 (A) health care providers at non-Depart5 ment facilities that furnish such care or services 

6 to veterans under such program will have access 

7 to, and transmit back to the Department, the 

8 medical records of such veterans; and 

9 (B) the Department will receive from such 

10 non-Department providers such medical records 

11 and any other relevant information. 

12 (10) A description of how the Secretary plans 

13 to ensure an efficient transition to such program for 

14 veterans who participate in the non-Department pro15 vider programs, including a timeline, milestones, and 

16 estimated costs for implementation, outreach, and 

17 training. 

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

19 the Secretary shall submit to the Committees on Veterans’ 

20 Affairs of the House of Representatives and the Senate 

21 a report containing— 

22 (1) a description of each non-Department pro23 vider program and the statutory authority for each 

24 such program; 

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


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1 (3) the estimated costs and budgetary require2 ments to implement the plan and to furnish hospital 

3 care and medical services pursuant to such plan; and 

4 (4) any recommendations for legislative pro5 posals the Secretary determines necessary to imple6 ment such plan. 

7 (d) DEFINITIONS.—In this section: 

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

9 the meaning given that term in section 1701 of title 

10 38, United States Code. 

11 (2) The term ‘‘non-Department provider pro12 grams’’ means each program administered by the 

13 Secretary of Veterans Affairs under which the Sec14 retary enters into contracts or other agreements 

15 with health care providers at non-Department facili16 ties to furnish hospital care and medical services to 

17 veterans, including pursuant to the following: 

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

19 Code. 

20 (B) The Veterans Choice Program estab21 lished by section 101 of the Veterans Access, 

22 Choice, and Accountability Act of 2014 (Public 

23 Law 113–146; 38 U.S.C. 1701 note). 

24 (C) The Patient Centered Community Care 

25 Program (known as ‘‘PC3’’). 


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1 (D) The pilot program established by sec2 tion 403 of the Veterans’ Mental Health and 

3 Other Care Improvements Act of 2008 (Public 

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

5 ‘‘Project ARCH’’). 

6 (E) Contracts relating to dialysis. 

7 (F) Agreements entered into by the Sec8 retary with— 

9 (i) the Secretary of Defense, the Di10 rector of the Indian Health Service, or any 

11 the head of any other department or agen12 cy of the Federal Government; or 

13 (ii) any academic affiliate or other 

14 non-governmental entity. 

15 (G) Programs relating to emergency care, 

16 including under sections 1725 and 1728 of title 

17 38, United States Code. 

18 SEC. 4003. FUNDING ACCOUNT FOR NON-DEPARTMENT 

19 CARE. 

20 Each budget of the President submitted to Congress 

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

22 fiscal year 2017 and each fiscal year thereafter shall in23 clude an appropriations account for non-Department pro24 vider programs (as defined in section 2(d)) to be com25 prised of— 


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1 (1) discretionary medical services funding that 

2 is designated for hospital care and medical services 

3 furnished at non-Department facilities; and 

4 (2) any funds transferred for such purpose 

5 from the Veterans Choice Fund established by sec6 tion 802 of the Veterans Access, Choice, and Ac7 countability Act of 2014 (Public Law 113–146; 128 

8 Stat. 1802). 

9 SEC. 4004. TEMPORARY AUTHORIZATION OF USE OF VET10 ERANS CHOICE FUNDS FOR CERTAIN PRO11 GRAMS. 

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

13 the Veterans Access, Choice, and Accountability Act of 

14 2014 (Public Law 113–146; 128 Stat. 1802) is amend15 ed— 

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

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

18 paragraph (3), any amounts’’; and 

19 (2) by adding at the end the following para20 graph: 

21 ‘‘(3) TEMPORARY AUTHORITY FOR OTHER

22 USES.— 

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

24 addition to the use of amounts described in 

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


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1 Veterans Choice Fund, not more than 

2 $3,348,500,000 may be used by the Secretary 

3 during the period described in subparagraph 

4 (C) for amounts obligated by the Secretary on 

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

6 individuals pursuant to chapter 17 of title 38, 

7 United States Code, at non-Department facili8 ties, including pursuant to non-Department 

9 provider programs other than the program es10 tablished by section 101. 

11 ‘‘(B) HEPATITIS C.—Of the amount speci12 fied in subparagraph (A), not more than 

13 $500,000,000 may be used by the Secretary 

14 during the period described in subparagraph 

15 (C) for pharmaceutical expenses relating to the 

16 treatment of Hepatitis C. 

17 ‘‘(C) PERIOD DESCRIBED.—The period de18 scribed in this subparagraph is the period be19 ginning on the date of the enactment of the VA 

20 Budget and Choice Improvement Act and end21 ing on October 1, 2015. 

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

23 after the date of the enactment of the VA 

24 Budget and Choice Improvement Act, and not 

25 less frequently than once every 14-day period 


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1 thereafter during the period described in sub2 paragraph (C), the Secretary shall submit to 

3 the appropriate congressional committees a re4 port detailing— 

5 ‘‘(i) the amounts used by the Sec6 retary pursuant to subparagraphs (A) and 

7 (B); and 

8 ‘‘(ii) an identification of such amounts 

9 listed by the non-Department provider pro10 gram for which the amounts were used. 

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

12 ‘‘(i) The term ‘appropriate congres13 sional committees’ means— 

14 ‘‘(I) the Committee on Veterans’ 

15 Affairs and the Committee on Appro16 priations of the House of Representa17 tives; and 

18 ‘‘(II) the Committee on Veterans’ 

19 Affairs and the Committee on Appro20 priations of the Senate. 

21 ‘‘(ii) The term ‘non-Department facili22 ties’ has the meaning given that term in 

23 section 1701 of title 38, United States 

24 Code. 


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1 ‘‘(iii) The term ‘non-Department pro2 vider program’ has the meaning given that 

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

4 and Choice Improvement Act.’’. 

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

6 of such section is amended by inserting before the period 

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

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

9 SEC. 4005. MODIFICATIONS OF VETERANS CHOICE PRO10 GRAM. 

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

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

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

14 146; 38 U.S.C. 1701 note) is amended by striking ‘‘(but 

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

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

17 further amended— 

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

19 and inserting the following new paragraph: 

20 ‘‘(1) the veteran is enrolled in the patient en21 rollment system of the Department of Veterans Af22 fairs established and operated under section 1705 of 

23 title 38, United States Code, including any such vet24 eran who has not received hospital care or medical 

25 services from the Department and has contacted the 


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1 Department seeking an initial appointment from the 

2 Department for the receipt of such care or services; 

3 and’’; and 

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

5 case’’ and all that follows through ‘‘, when’’ and in6 sert ‘‘When’’. 

7 (c) EXPANSION OF PROVIDERS.—Such section is fur8 ther amended— 

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

10 end the following new clause: 

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

12 health care provider not otherwise covered 

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

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

15 following new paragraph: 

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

17 In accordance with the rates determined pursuant to 

18 paragraph (2), the Secretary may enter into agree19 ments under paragraph (1) for furnishing care and 

20 services to eligible veterans under this section with 

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

22 entity meets criteria established by the Secretary for 

23 purposes of this section.’’. 


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1 (d) CLARIFICATION OF WAIT TIMES.—Subparagraph 

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

3 as follows: 

4 ‘‘(A) attempts, or has attempted, to sched5 ule an appointment for the receipt of hospital 

6 care or medical services under chapter 17 of 

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

8 schedule an appointment within— 

9 ‘‘(i) the wait-time goals of the Vet10 erans Health Administration for the fur11 nishing of such care or services; or 

12 ‘‘(ii) with respect to such care or serv13 ices that are clinically necessary, the period 

14 determined necessary for such care or serv15 ices if such period is shorter than such 

16 wait-time goals;’’. 

17 (e) MODIFICATION OF DISTANCE REQUIREMENT.— 

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

19 amended to read as follows: 

20 ‘‘(B) resides more than 40 miles (as cal21 culated based on distance traveled) from— 

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

23 seeking primary care, a medical facility of 

24 the Department, including a community25 based outpatient clinic, that is able to proVerDate Sep 11 2014 00:26 Jul 29, 2015 Jkt 049200 PO 00000 Frm 00059 Fmt 6652 Sfmt 6201 E:\BILLS\H3236.IH H3236

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1 vide such primary care by a full-time pri2 mary care physician; or 

3 ‘‘(ii) with respect to a veteran not cov4 ered under clause (i), the medical facility 

5 of the Department, including a community6 based outpatient clinic, that is closest to 

7 the residence of the veteran;’’. 

8 SEC. 4006. LIMITATION ON DIALYSIS PILOT PROGRAM. 

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

10 be appropriated or otherwise made available to the Sec11 retary of Veterans Affairs may be used to expand the di12 alysis pilot program or to create any new dialysis capa13 bility provided by the Department in a facility that is not 

14 an initial facility under the dialysis pilot program until— 

15 (1) an independent analysis of the dialysis pilot 

16 program is conducted for each such initial facility; 

17 (2) the Secretary submits to the appropriate 

18 congressional committees the report under sub19 section (b); and 

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

21 the date on which the Secretary submits such report. 

22 (b) REPORT.—The Secretary shall submit to the ap23 propriate congressional committees a report containing 

24 the following: 


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1 (1) The independent analysis described in sub2 section (a)(1). 

3 (2) A five-year dialysis investment plan explain4 ing all of the options of the Secretary for delivering 

5 dialysis care to veterans, including how and where 

6 such care will be delivered. 

7 (c) DEFINITIONS.—In this section: 

8 (1) The term ‘‘appropriate congressional com9 mittees’’ means— 

10 (A) the Committee on Veterans’ Affairs 

11 and the Committee on Appropriations of the 

12 House of Representatives; and 

13 (B) the Committee on Veterans’ Affairs 

14 and the Committee on Appropriations of the 

15 Senate. 

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

17 the pilot demonstration program approved by the 

18 Under Secretary of Veterans Affairs for Health in 

19 August 2010 and by the Secretary of Veterans Af20 fairs in September 2010 to provide dialysis care to 

21 patients at certain outpatient facilities operated by 

22 the Department of Veterans Affairs. 

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

24 four outpatient facilities identified by the Secretary 


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1 to participate in the dialysis pilot program prior to 

2 the date of the enactment of this Act. 

3 SEC. 4007. AMENDMENTS TO INTERNAL REVENUE CODE 

4 WITH RESPECT TO HEALTH COVERAGE OF 

5 VETERANS. 

6 (a) EXEMPTION IN DETERMINATION OF EMPLOYER

7 HEALTH INSURANCE MANDATE.— 

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

9 Internal Revenue Code of 1986 is amended by add10 ing at the end the following: 

11 ‘‘(F) EXEMPTION FOR HEALTH COVERAGE

12 UNDER TRICARE OR THE VETERANS ADMINIS13 TRATION.—Solely for purposes of determining 

14 whether an employer is an applicable large em15 ployer under this paragraph for any month, an 

16 individual shall not be taken into account as an 

17 employee for such month if such individual has 

18 medical coverage for such month under— 

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

20 States Code, including coverage under the 

21 TRICARE program, or 

22 ‘‘(ii) under a health care program 

23 under chapter 17 or 18 of title 38, United 

24 States Code, as determined by the Sec25 retary of Veterans Affairs, in coordination 


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1 with the Secretary of Health and Human 

2 Services and the Secretary.’’. 

3 (2) EFFECTIVE DATE.—The amendment made 

4 by this subsection shall apply to months beginning 

5 after December 31, 2013. 

6 (b) ELIGIBILITY FOR HEALTH SAVINGS ACCOUNT

7 NOT AFFECTED BY RECEIPT OF MEDICAL CARE FOR

8 SERVICE-CONNECTED DISABILITY.— 

9 (1) IN GENERAL.—Section 223(c)(1) of the In10 ternal Revenue Code of 1986 is amended by adding 

11 at the end the following new subparagraph: 

12 ‘‘(C) SPECIAL RULE FOR INDIVIDUALS ELI13 GIBLE FOR CERTAIN VETERANS BENEFITS.—An 

14 individual shall not fail to be treated as an eli15 gible individual for any period merely because 

16 the individual receives hospital care or medical 

17 services under any law administered by the Sec18 retary of Veterans Affairs for a service-con19 nected disability (within the meaning of section 

20 101(16) of title 38, United States Code).’’. 

21 (2) EFFECTIVE DATE.—The amendment made 

22 by this subsection shall apply to months beginning 

23 after December 31, 2015. 


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1 SEC. 4008. EMERGENCY DESIGNATIONS. 

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

3 is designated as an emergency requirement pursuant to 

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

5 (2 U.S.C. 933(g)). 

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

7 title, except for section 4007, is designated as an emer8 gency requirement pursuant to section 403(a) of S. Con. 

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

10 the budget for fiscal year 2010. 

Æ 


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