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[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3038 Introduced in House (IH)]

114th CONGRESS
  1st Session
                                H. R. 3038

 To provide an extension of Federal-aid highway, highway safety, motor 
 carrier safety, transit, and other programs funded out of the Highway 
                  Trust Fund, and for other purposes.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                             July 13, 2015

  Mr. Ryan of Wisconsin (for himself and Mr. Shuster) introduced the 
 following bill; which was referred to the Committee on Transportation 
   and Infrastructure, and in addition to the Committees on Ways and 
 Means, Natural Resources, Science, Space, and Technology, Energy and 
  Commerce, Homeland Security, and Education and the Workforce, for a 
 period to be subsequently determined by the Speaker, in each case for 
consideration of such provisions as fall within the jurisdiction of the 
                          committee concerned

_______________________________________________________________________

                                 A BILL

 
 To provide an extension of Federal-aid highway, highway safety, motor 
 carrier safety, transit, and other programs funded out of the Highway 
                  Trust Fund, and for other purposes.

    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 ``Highway and 
Transportation Funding Act of 2015, Part II''.
    (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 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 ``December 18, 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 December 18, 2015, \79/366\ 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 $6,475,410 out of 
        the general fund of the Treasury to carry out the program for 
        the period beginning on October 1, 2015, and ending on December 
        18, 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 December 18, 2015, shall be distributed, 
                administered, limited, and made available for 
                obligation in the same manner and at the same levels as 
                \79/366\ 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) $8,689,136,612 for the period beginning on October 1, 
        2015, and ending on December 18, 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 
                        December 18, 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 \79/366\ 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 December 18, 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 December 18, 2015, that 
                        is equal to \79/366\ 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 December 18, 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) $94,972,678 for the period beginning on October 1, 
        2015, and ending on December 18, 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 December 18, 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) $50,724,044 for the period beginning on 
                October 1, 2015, and ending on December 18, 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) $24,498,634 for the period beginning on 
                October 1, 2015, and ending on December 18, 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) $58,710,383 for the period beginning on 
                October 1, 2015, and ending on December 18, 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) $1,079,235 for the period beginning on 
                October 1, 2015, and ending on December 18, 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) $6,259,563 for the period beginning on 
                October 1, 2015, and ending on December 18, 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 December 18, 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 December 18, 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) $5,504,098 for the period beginning on 
                October 1, 2015, and ending on December 18, 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 $539,617 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 
December 18, 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 December 18, 
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) $47,054,645 for the period beginning on October 1, 
        2015, and ending on December 18, 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) $55,904,372 for the period beginning on 
                October 1, 2015, and ending on December 18, 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 $6,475,410 for the period beginning on 
        October 1, 2015, and ending on December 18, 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 
        $6,907,104 for the period beginning on October 1, 2015, and 
        ending on December 18, 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 $1,079,235 for the 
        period beginning on October 1, 2015, and ending on December 18, 
        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 $5,396,175 for the period 
        beginning on October 1, 2015, and ending on December 18, 
        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 $647,541 
        for the period beginning on October 1, 2015, and ending on 
        December 18, 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 $3,237,705 for the period beginning 
on October 1, 2015, and ending on December 18, 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 $6,907,104 
for the period beginning on October 1, 2015, and ending on December 18, 
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 $863,388 to 
the Federal Motor Carrier Safety Administration for the period 
beginning on October 1, 2015, and ending on December 18, 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 $215,847 for the 
period beginning on October 1, 2015, and ending on December 18, 
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 December 18, 
        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 December 18, 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 $1,079,235 for the period beginning on October 1, 
        2015, and ending on December 18, 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 $5,396,175 for the period beginning on October 1, 
        2015, and ending on December 18, 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 $6,475,410 for the period beginning on October 1, 
2015, and ending on December 18, 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 
        $1,855,204,918 for the period beginning on October 1, 2015, and 
        ending on December 18, 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 $27,801,093 for the 
                period beginning on October 1, 2015, and ending on 
                December 18, 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 $2,158,470 for the period 
                beginning on October 1, 2015, and ending on December 
                18, 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 $962,386,202 
                for the period beginning on October 1, 2015, and ending 
                on December 18, 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 $55,753,279 
                for the period beginning on October 1, 2015, and ending 
                on December 18, 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 
                        $131,191,803 for the period beginning on 
                        October 1, 2015, and ending on December 18, 
                        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 $6,475,410 for the 
                        period beginning on October 1, 2015, and ending 
                        on December 18, 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 $4,316,940 for the 
                        period beginning on October 1, 2015, and ending 
                        on December 18, 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 $647,541 for the period beginning on 
                October 1, 2015, and ending on December 18, 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 $1,079,235 for the period beginning on 
                October 1, 2015, and ending on December 18, 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 $831,011 for the period beginning on 
                October 1, 2015, and ending on December 18, 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 $467,503,005 
                for the period beginning on October 1, 2015, and ending 
                on December 18, 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 $92,339,344 
                for the period beginning on October 1, 2015, and ending 
                on December 18, 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 $113,513,934 
                for the period beginning on October 1, 2015, and ending 
                on December 18, 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 $15,109,290 for the period beginning on October 1, 2015, and 
ending on December 18, 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 $1,510,929 for the 
period beginning on October 1, 2015, and ending on December 18, 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 
$1,510,929 for the period beginning on October 1, 2015, and ending on 
December 18, 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 $1,079,235 for the 
period beginning on October 1, 2015, and ending on December 18, 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 $411,620,219 for 
the period beginning on October 1, 2015, and ending on December 18, 
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 
        $22,448,087 for the period beginning on October 1, 2015, and 
        ending on December 18, 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 $1,079,235 for the period beginning on October 1, 
        2015, and ending on December 18, 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 $215,847 for the period beginning on October 1, 2015, 
        and ending on December 18, 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 $14,137,978 for the period beginning on 
        October 1, 2015, and ending on December 18, 2015,'';
            (2) by striking ``$1,041,096 for such period'' and 
        inserting ``$269,809 for such period''; and
            (3) by striking ``$416,438 for such period'' and inserting 
        ``$107,923 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) $9,230,049 for the period beginning on October 1, 
        2015, and ending on December 18, 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 December 18, 2015--
                    ``(A) $40,579 to carry out section 5115;
                    ``(B) $4,705,464 to carry out subsections (a) and 
                (b) of section 5116, of which not less than $2,946,311 
                shall be available to carry out section 5116(b);
                    ``(C) $32,377 to carry out section 5116(f);
                    ``(D) $134,904 to publish and distribute the 
                Emergency Response Guidebook under section 5116(i)(3); 
                and
                    ``(E) $215,847 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 $863,388 for the period beginning on 
October 1, 2015, and ending on December 18, 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 ``December 19, 
        2015'', and
            (2) by striking ``Highway and Transportation Funding Act of 
        2015'' in subsections (c)(1) and (e)(3) and inserting ``Highway 
        and Transportation Funding Act of 2015, Part II''.
    (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 
        ``Highway and Transportation Funding Act of 2015, Part II'', 
        and
            (2) by striking ``August 1, 2015'' in subsection (d)(2) and 
        inserting ``December 19, 2015''.
    (c) Leaking Underground Storage Tank Trust Fund.--Section 
9508(e)(2) of such Code is amended by striking ``August 1, 2015'' and 
inserting ``December 19, 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 ``Highway and Transportation 
        Funding Act of 2015, Part II''.
            (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.''.
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