In the Senate of the United States, 

July 29, 2014. 

Resolved, That the bill from the House of Representatives (H.R. 5021) entitled ‘‘An Act to provide an extension 

of Federal-aid highway, highway safety, motor carrier safety, 

transit, and other programs funded out of the Highway Trust 

Fund, and for other purposes.’’, do pass with the following 

AMENDMENT: 

Strike all after the enacting clause and insert the 

following: 

1 SECTION 1. SHORT TITLE; TABLE OF CONTENTS. 

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

3 ‘‘Highway and Transportation Funding Act of 2014’’. 

4 (b) TABLE OF CONTENTS.—The table of contents of this 

5 Act is as follows: 

Sec. 1. Short title; table of contents. 

Sec. 2. Definitions. 

TITLE I—SURFACE TRANSPORTATION PROGRAM EXTENSION 

Subtitle A—Federal-aid Highways 

Sec. 1001. Extension of Federal-aid highway programs. 
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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. Public transportation programs continuation. 

Subtitle D—Hazardous Materials 

Sec. 1301. Extension of hazardous materials programs. 

TITLE II—REVENUE PROVISIONS 

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

Sec. 2002. Funding of Highway Trust Fund. 

Sec. 2003. Additional information on returns relating to mortgage interest. 

Sec. 2004. Penalty for failure to meet due diligence requirements for the child tax 

credit. 

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

of basis. 

Sec. 2006. 100 percent continuous levy on payment to medicare providers and 

suppliers. 

Sec. 2007. Modification of tax exemption requirements for mutual ditch or irrigation companies. 

Sec. 2008. Equalization of excise tax on liquefied natural gas and liquefied petroleum gas. 

Sec. 2009. Extension of customs user fees. 

TITLE III—BUDGETARY PROVISIONS 

Sec. 301. Treatment for PAYGO purposes. 

1 SEC. 2. DEFINITIONS. 

2 In this Act and the amendments made by this Act: 

3 (1) MAP–21.—The term ‘‘MAP–21’’ means the 

4 Moving Ahead for Progress in the 21st Century Act 

5 (Public Law 112–141; 126 Stat. 405). 

6 (2) PART-YEAR EXTENSION PERIOD.—The term 

7 ‘‘Part-Year Extension Period’’ means the period be8 ginning on October 1, 2014, and ending on the Part9 Year Funding Date. 
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1 (3) PART-YEAR FUNDING DATE.—The term 

2 ‘‘Part-Year Funding Date’’ means December 19, 2014. 

3 (4) PART-YEAR RATIO.—The term ‘‘Part-Year 

4 Ratio’’ means the ratio calculated by dividing— 

5 (A) the number of days included in the pe6 riod beginning on October 1, 2014, and ending 

7 on the Part-Year Funding Date; by 

8 (B) 365. 

9 (5) SAFETEA–LU.—The term ‘‘SAFETEA– 

10 LU’’ means the Safe, Accountable, Flexible, Efficient 

11 Transportation Equity Act: A Legacy for Users (Pub12 lic Law 109–59; 119 Stat. 1144). 

13 TITLE I—SURFACE TRANSPOR14 TATION PROGRAM EXTEN15 SION 

16 Subtitle A—Federal-aid Highways 

17 SEC. 1001. EXTENSION OF FEDERAL-AID HIGHWAY PRO18 GRAMS. 

19 (a) IN GENERAL.—Except as otherwise provided in 

20 this subtitle, requirements, authorities, conditions, eligi21 bilities, limitations, and other provisions authorized under 

22 divisions A and E of MAP–21 (Public Law 112–141), the 

23 SAFETEA–LU Technical Corrections Act of 2008 (Public 

24 Law 110–244), titles I, V, and VI of SAFETEA–LU (Pub25 lic Law 109–59), titles I and V of the Transportation Eq-
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1 uity Act for the 21st Century (Public Law 105–178), the 

2 National Highway System Designation Act of 1995 (Public 

3 Law 104–59), titles I and VI of the Intermodal Surface 

4 Transportation Efficiency Act of 1991 (Public Law 102– 

5 240), and title 23, United States Code (excluding chapter 

6 4 of that title), that would otherwise expire on or cease to 

7 apply after September 30, 2014, are incorporated by ref8 erence and shall continue in effect through the Part-Year 

9 Extension Period. 

10 (b) AUTHORIZATION OF APPROPRIATIONS.—There is 

11 authorized to be appropriated out of the Highway Trust 

12 Fund (other than the Mass Transit Account) for the Part13 Year Extension Period a sum equal to— 

14 (1) the total amount authorized to be appro15 priated out of the Highway Trust Fund (other than 

16 the Mass Transit Account) for programs, projects, and 

17 activities for fiscal year 2014 under divisions A and 

18 E of MAP–21 and title 23, United States Code (ex19 cluding chapter 4 of that title); multiplied by 

20 (2) the Part-Year Ratio. 

21 (c) USE OF FUNDS.— 

22 (1) IN GENERAL.—Except as otherwise expressly 

23 provided in this title, funds authorized to be appro24 priated under subsection (b) for the Part-Year Exten25 sion Period shall be distributed, administered, lim-
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1 ited, and made available for obligation in the same 

2 manner and in the same amounts (as calculated 

3 using the Part-Year Ratio) as the funds authorized to 

4 be appropriated out of the Highway Trust Fund 

5 (other than the Mass Transit Account) for fiscal year 

6 2014 to carry out programs, projects, activities, eligi7 bilities, and requirements under— 

8 (A) MAP–21 (Public Law 112–141); 

9 (B) the SAFETEA–LU Technical Correc10 tions Act of 2008 (Public Law 110–244); 

11 (C) SAFETEA–LU (Public Law 109–59); 

12 (D) the Transportation Equity Act for the 

13 21st Century (Public Law 105–178); 

14 (E) the National Highway System Designa15 tion Act of 1995 (Public Law 104–59); 

16 (F) the Intermodal Surface Transportation 

17 Efficiency Act of 1991 (Public Law 102–240); 

18 and 

19 (G) title 23, United States Code (excluding 

20 chapter 4 of that title). 

21 (2) CONTRACT AUTHORITY.—Funds authorized to 

22 be appropriated out of the Highway Trust Fund 

23 (other than the Mass Transit Account) under this sec24 tion shall be— 
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1 (A) available for obligation and shall be ad2 ministered in the same manner as if the funds 

3 were apportioned under chapter 1 of title 23, 

4 United States Code; and 

5 (B) for the Part-Year Extension Period, ex6 cept as provided in paragraph (3)(B), subject to 

7 the limitation on obligations for Federal-aid 

8 highways and highway safety construction pro9 grams for fiscal year 2015 in paragraph (3)(A) 

10 or an Act making appropriations for fiscal year 

11 2015 or a portion of that fiscal year. 

12 (3) OBLIGATION CEILING.— 

13 (A) IN GENERAL.—In the absence of an Act 

14 making appropriations for fiscal year 2015 or a 

15 portion of that fiscal year— 

16 (i) the annual limitation on obliga17 tions for Federal-aid highway and highway 

18 safety construction programs for fiscal year 

19 2015 shall be equal to that of fiscal year 

20 2014; and 

21 (ii) the limitation on obligations shall 

22 be distributed and funding shall be exempt 

23 from the limitation on obligations in the 

24 same manner as for fiscal year 2014 
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1 (B) APPLICATION DURING PART-YEAR EX2 TENSION PERIOD.— 

3 (i) LIMITATION ON OBLIGATIONS.— 

4 During the Part-Year Extension Period, ob5 ligations subject to the limitation described 

6 in paragraph (2)(B) shall not exceed— 

7 (I) the annual limitation on obli8 gations imposed under that paragraph; 

9 multiplied by 

10 (II) the Part-Year Ratio. 

11 (ii) EXEMPT NHPP FUNDS.—During 

12 the Part-Year Extension Period, the amount 

13 of funds under section 119 of title 23, 

14 United States Code, that is exempt from the 

15 limitation on obligations imposed under 

16 paragraph (2)(B) shall be— 

17 (I) $639,000,000; multiplied by 

18 (II) the Part-Year Ratio. 

19 (C) CALCULATIONS FOR DISTRIBUTION OF

20 OBLIGATION LIMITATION.—The Secretary of 

21 Transportation shall, as necessary for purposes 

22 of making the calculations for the distribution of 

23 any obligation limitation during the Part-Year 

24 Extension Period— 
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1 (i) annualize the amount of contract 

2 authority provided under this Act for Fed3 eral-aid highways and highway safety con4 struction programs; and 

5 (ii) multiply the resulting distribution 

6 of obligation limitation by either the Part7 Year Ratio or the pro rata for the period of 

8 an Act making appropriations for a portion 

9 of fiscal year 2015, whichever is applicable. 

10 Subtitle B—Extension of Highway 

11 Safety Programs 

12 SEC. 1101. EXTENSION OF NATIONAL HIGHWAY TRAFFIC 

13 SAFETY ADMINISTRATION HIGHWAY SAFETY 

14 PROGRAMS. 

15 (a) IN GENERAL.—Except as otherwise provided in 

16 this section, requirements, authorities, conditions, and other 

17 provisions authorized under subtitle A of title I of division 

18 C of MAP–21 (Public Law 112–141), section 2009 of 

19 SAFETEA–LU (23 U.S.C. 402 note; Public Law 109–59), 

20 and chapter 4 of title 23, United States Code, that would 

21 otherwise expire on or cease to apply after September 30, 

22 2014, are incorporated by reference and shall continue in 

23 effect through the Part-Year Extension Period. 

24 (b) AUTHORIZATION OF APPROPRIATIONS.—There is 

25 authorized to be appropriated out of the Highway Trust 
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1 Fund (other than the Mass Transit Account) for the Part2 Year Extension Period a sum equal to— 

3 (1) the total amount authorized to be appro4 priated out of the Highway Trust Fund (other than 

5 the Mass Transit Account) for programs, projects, and 

6 activities for fiscal year 2014 under subtitle A of title 

7 I of division C of MAP–21 (Public Law 112–141), 

8 section 2009 of SAFETEA–LU (23 U.S.C. 402 note; 

9 Public Law 109–59), and chapter 4 of title 23, 

10 United States Code; multiplied by 

11 (2) the Part-Year Ratio. 

12 (c) USE OF FUNDS.—Funds authorized to appro13 priated or made available for obligation under the author14 ity of this section shall be distributed, administered, and 

15 made available for obligation in the same manner and at 

16 the same rate as funds authorized to be appropriated or 

17 made available for fiscal year 2014 to carry out programs, 

18 projects and activities under— 

19 (1) subtitle A of title I of division C of MAP– 

20 21 (Public Law 112–141); 

21 (2) section 2009 of SAFETEA–LU (23 U.S.C. 

22 402 note; Public Law 109–59); and 

23 (3) chapter 4 of title 23, United States Code. 

24 (d) CONTRACT AUTHORITY.—Section 31101(c) of 

25 MAP–21 (126 Stat. 733) is amended by striking ‘‘fiscal 
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1 years 2013 and 2014’’ and inserting ‘‘fiscal years 2013, 

2 2014, and 2015’’. 

3 (e) LAW ENFORCEMENT CAMPAIGNS.—Section 2009(a) 

4 of SAFETEA–LU (23 U.S.C. 402 note; Public Law 109– 

5 59) is amended by striking ‘‘fiscal years 2013 and 2014’’ 

6 each place it appears and inserting ‘‘fiscal years 2013, 

7 2014, and 2015’’. 

8 SEC. 1102. EXTENSION OF FEDERAL MOTOR CARRIER SAFE9 TY ADMINISTRATION PROGRAMS. 

10 (a) EXTENSION OF PROGRAMS.—Except as otherwise 

11 provided in this section, requirements, authorities, condi12 tions, eligibilities, limitations, and other provisions author13 ized under title II of division C of MAP–21 (Public Law 

14 112–141), title IV of SAFETEA–LU (Public Law 109–59), 

15 and part B of subtitle VI of title 49, United States Code, 

16 that would otherwise expire on or cease to apply after Sep17 tember 30, 2014, are incorporated by reference and shall 

18 continue in effect through the Part-Year Extension Period. 

19 (b) AUTHORIZATION OF APPROPRIATIONS.—There is 

20 authorized to be appropriated from the Highway Trust 

21 Fund (other than the Mass Transit Account) for the period 

22 beginning October 1, 2014, and ending on the Part-Year 

23 Funding Date, a sum equal to— 

24 (1) the total amount authorized to be appro25 priated from the Highway Trust Fund (other than 
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1 the Mass Transit Account) for programs, projects, and 

2 activities for fiscal year 2014 under title II of divi3 sion C of MAP–21 (Public Law 112–141), title IV of 

4 SAFETEA–LU (Public Law 109–59), and part B of 

5 subtitle VI of title 49, United States Code; multiplied 

6 by 

7 (2) the Part-Year Ratio. 

8 (c) CONTRACT AUTHORITY.—Funds authorized to be 

9 appropriated under this section shall be available for obli10 gation and shall be administered in the same manner as 

11 if the funds were authorized by section 4101 of SAFETEA– 

12 LU (Public Law 109–59) and amendments made by that 

13 section, as amended by section 32603 of MAP–21 (Public 

14 Law 112–141), or authorized by section 31104 of title 49, 

15 United States Code. 

16 (d) USE OF FUNDS.—Funds authorized to be appro17 priated or made available for obligation and expended 

18 under the authority of this section shall be distributed, ad19 ministered, limited, and made available for obligation in 

20 the same manner and at the same rate as funds authorized 

21 to be appropriated or made available for fiscal year 2014 

22 to carry out programs, projects, activities, eligibilities, and 

23 requirements under— 

24 (1) title II of division C of MAP–21 (Public Law 

25 112–141); 
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1 (2) title IV of SAFETEA–LU (Public Law 109– 

2 59); and 

3 (3) part B of subtitle VI of title 49, United 

4 States Code. 

5 SEC. 1103. DINGELL-JOHNSON SPORT FISH RESTORATION 

6 ACT. 

7 Section 4 of the Dingell-Johnson Sport Fish Restora8 tion Act (16 U.S.C. 777c) is amended— 

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

10 paragraph (1) by striking ‘‘2014’’ and inserting 

11 ‘‘2015’’; and 

12 (2) in subsection (b)(1)(A) in the first sentence 

13 by striking ‘‘2014’’ and inserting ‘‘2015’’. 

14 Subtitle C—Public Transportation 

15 Programs 

16 SEC. 1201. PUBLIC TRANSPORTATION PROGRAMS CONTINU17 ATION. 

18 (a) EXTENSION FOR PUBLIC TRANSPORTATION PRO19 GRAMS.—Except as otherwise provided in this section, re20 quirements, authorities, conditions, eligibilities, limita21 tions, and other provisions authorized under division B of 

22 MAP–21 (Public Law 112–141) and chapter 53 of title 49, 

23 United States Code, that would otherwise expire on or cease 

24 to apply after September 30, 2014, are incorporated by ref-
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1 erence and shall continue in effect through the Part-Year 

2 Extension Period. 

3 (b) AUTHORIZATION OF APPROPRIATIONS.— 

4 (1) MASS TRANSIT ACCOUNT.—There shall be 

5 available from the Mass Transit Account of the High6 way Trust Fund for the Part-Year Extension Period, 

7 a sum equal to— 

8 (A) the total amount authorized to be ap9 propriated out of the Mass Transit Account of 

10 the Highway Trust Fund for programs, projects, 

11 and activities for fiscal year 2014 authorized 

12 under division B of MAP–21 (Public Law 112– 

13 141) and under chapter 53 of title 49, United 

14 States Code; multiplied by 

15 (B) the Part-Year Ratio. 

16 (2) GENERAL FUND.—There is authorized to be 

17 appropriated from the general fund of the Treasury 

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

19 on the Part-Year Funding Date, a sum equal to— 

20 (A) the total amount authorized to be ap21 propriated from the general fund of the Treasury 

22 for programs, projects, and activities for fiscal 

23 year 2014 under division B of MAP–21 (Public 

24 Law 112–141) and under chapter 53 of title 49, 

25 United States Code; multiplied by 
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1 (B) the Part-Year Ratio. 

2 (c) CONTRACT AUTHORITY.—Funds made available 

3 under this section from the Mass Transit Account of the 

4 Highway Trust Fund shall be available for obligation in 

5 the same manner as set forth in section 5338(j)(1) of title 

6 49, United States Code. 

7 (d) USE OF FUNDS.—Funds authorized to appro8 priated or made available for obligation and expended 

9 under the authority of this section shall be distributed, ad10 ministered, limited, and made available for obligation in 

11 the same manner and at the same rate as funds authorized 

12 to be appropriated or made available for fiscal year 2014 

13 to carry out programs, projects, activities, eligibilities, and 

14 requirements under division B of MAP–21 (Public Law 

15 112–141) and chapter 53 of title 49, United States Code. 

16 (e) DISTRIBUTION OF FUNDS UNDER DIVISION B OF

17 MAP–21.—Funds authorized to be appropriated or made 

18 available for programs continued under this section shall 

19 be distributed to those programs in the same proportion as 

20 funds were allocated for those programs for fiscal year 2014. 

21 Subtitle D—Hazardous Materials 

22 SEC. 1301. EXTENSION OF HAZARDOUS MATERIALS PRO23 GRAMS. 

24 (a) EXTENSION OF PROGRAMS.—Except as otherwise 

25 provided in this section, requirements, authorities, condi-
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1 tions, eligibilities, limitations, and other provisions author2 ized under title III of division C of MAP–21 (Public Law 

3 112–141) and chapter 51 of title 49, United States Code, 

4 that would otherwise expire on or cease to apply after Sep5 tember 30, 2014, are incorporated by reference and shall 

6 continue in effect through the Part-Year Extension Period. 

7 (b) AUTHORIZATION OF APPROPRIATIONS.—There is 

8 authorized to be appropriated from the general fund of the 

9 Treasury and the Hazardous Materials Emergency Pre10 paredness Fund established under section 5116(i) of title 

11 49, United States Code, for the period beginning October 

12 1, 2014, and ending on the Part-Year Funding Date, an 

13 amount equal to— 

14 (1) the total amount authorized to be appro15 priated from the general fund of the Treasury and the 

16 Hazardous Materials Emergency Preparedness Fund 

17 for programs, projects, and activities for fiscal year 

18 2014 under title III of division C of MAP–21 (Public 

19 Law 112–141) and chapter 51 of title 49, United 

20 States Code; multiplied by 

21 (2) the Part-Year Ratio. 

22 (c) USE OF FUNDS.—Funds authorized to be appro23 priated or made available for obligation and expended 

24 under the authority of this section shall be distributed, ad25 ministered, limited, and made available for obligation in 
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1 the same manner and at the same rate as funds authorized 

2 to be appropriated or made available for fiscal year 2014 

3 to carry out programs, projects, activities, eligibilities, and 

4 requirements under title III of division C of MAP–21 (Pub5 lic Law 112–141) and chapter 51 of title 49, United States 

6 Code. 

7 TITLE II—REVENUE PROVISIONS 

8 SEC. 2001. EXTENSION OF HIGHWAY TRUST FUND EXPENDI9 TURE AUTHORITY. 

10 (a) HIGHWAY TRUST FUND.—Section 9503 of the In11 ternal Revenue Code of 1986 is amended— 

12 (1) by striking ‘‘October 1, 2014’’ in subsections 

13 (b)(6)(B), (c)(1), and (e)(3) and inserting ‘‘December 

14 20, 2014’’, and 

15 (2) by striking ‘‘MAP–21’’ in subsections (c)(1) 

16 and (e)(3) and inserting ‘‘Highway and Transpor17 tation Funding Act of 2014’’. 

18 (b) SPORT FISH RESTORATION AND BOATING TRUST

19 FUND.—Section 9504 of the Internal Revenue Code of 1986 

20 is amended— 

21 (1) by striking ‘‘MAP–21’’ each place it appears 

22 in subsection (b)(2) and inserting ‘‘Highway and 

23 Transportation Funding Act of 2014’’, and 

24 (2) by striking ‘‘October 1, 2014’’ in subsection 

25 (d)(2) and inserting ‘‘December 20, 2014’’. 
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1 (c) LEAKING UNDERGROUND STORAGE TANK TRUST

2 FUND.—Paragraph (2) of section 9508(e) of the Internal 

3 Revenue Code of 1986 is amended by striking ‘‘October 1, 

4 2014’’ and inserting ‘‘December 20, 2014’’. 

5 SEC. 2002. FUNDING OF HIGHWAY TRUST FUND. 

6 (a) IN GENERAL.—Subsection (f) of section 9503 of the 

7 Internal Revenue Code of 1986 is amended by redesignating 

8 paragraph (5) as paragraph (7) and by inserting after 

9 paragraph (4) the following new paragraphs: 

10 ‘‘(A) $5,633,000,000 to the Highway Ac11 count (as defined in subsection (e)(5)(B)) in the 

12 Highway Trust Fund; and 

13 ‘‘(B) $1,500,000,000 to the Mass Transit 

14 Account in the Highway Trust Fund. 

15 ‘‘(6) ADDITIONAL INCREASE IN FUND BAL16 ANCE.—There is hereby transferred to the Highway 

17 Account (as defined in subsection (e)(5)(B)) in the 

18 Highway Trust Fund amounts appropriated from the 

19 Leaking Underground Storage Tank Trust Fund 

20 under section 9508(c)(3).’’. 

21 (b) APPROPRIATION FROM LEAKING UNDERGROUND

22 STORAGE TANK TRUST FUND.— 

23 (1) IN GENERAL.—Subsection (c) of section 9508 

24 of the Internal Revenue Code of 1986 is amended by 

25 adding at the end the following new paragraph: 
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1 ‘‘(3) ADDITIONAL TRANSFER TO HIGHWAY TRUST

2 FUND.—Out of amounts in the Leaking Underground 

3 Storage Tank Trust Fund there is hereby appro4 priated $1,000,000,000 to be transferred under section 

5 9503(f)(6) to the Highway Account (as defined in sec6 tion 9503(e)(5)(B)) in the Highway Trust Fund.’’. 

7 (2) CONFORMING AMENDMENT.—Section 

8 9508(c)(1) of the Internal Revenue Code of 1986 is 

9 amended by striking ‘‘paragraph (2)’’ and inserting 

10 ‘‘paragraphs (2) and (3)’’. 

11 SEC. 2003. ADDITIONAL INFORMATION ON RETURNS RELAT12 ING TO MORTGAGE INTEREST. 

13 (a) IN GENERAL.—Paragraph (2) of section 6050H(b) 

14 of the Internal Revenue Code of 1986 is amended by strik15 ing ‘‘and’’ at the end of subparagraph (C), by redesignating 

16 subparagraph (D) as subparagraph (I), and by inserting 

17 after subparagraph (C) the following new subparagraphs: 

18 ‘‘(D) the unpaid balance with respect to 

19 such mortgage at the close of the calendar year, 

20 ‘‘(E) the address of the property securing 

21 such mortgage, 

22 ‘‘(F) information with respect to whether 

23 the mortgage is a refinancing that occurred in 

24 such calendar year, 
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1 ‘‘(G) the amount of real estate taxes paid 

2 from an escrow account with respect to the prop3 erty securing such mortgage, 

4 ‘‘(H) the date of the origination of such 

5 mortgage, and’’. 

6 (b) PAYEE STATEMENTS.—Subsection (d) of section 

7 6050H of the Internal Revenue Code of 1986 is amended 

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

9 the period at the end of paragraph (2) and inserting ‘‘, 

10 and’’, and by inserting after paragraph (2) the following 

11 new paragraph: 

12 ‘‘(3) the information required to be included on 

13 the return under subparagraphs (D), (E), (F), (G) 

14 and (H) of subsection (b)(2).’’. 

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

16 section shall apply to returns and statements the due date 

17 for which (determined without regard to extensions) is after 

18 December 31, 2015. 

19 SEC. 2004. PENALTY FOR FAILURE TO MEET DUE DILI20 GENCE REQUIREMENTS FOR THE CHILD TAX 

21 CREDIT. 

22 (a) IN GENERAL.—Section 6695 of the Internal Rev23 enue Code of 1986 is amended by adding at the end the 

24 following new subsection: 
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1 ‘‘(h) FAILURE TO BE DILIGENT IN DETERMINING ELI2 GIBILITY FOR CHILD TAX CREDIT.—Any person who is a 

3 tax return preparer with respect to any return or claim 

4 for refund who fails to comply with due diligence require5 ments imposed by the Secretary by regulations with respect 

6 to determining eligibility for, or the amount of, the credit 

7 allowable by section 24 shall pay a penalty of $500 for each 

8 such failure.’’. 

9 (b) EFFECTIVE DATE.—The amendment made by this 

10 section shall apply to taxable years beginning after Decem11 ber 31, 2014. 

12 SEC. 2005. CLARIFICATION OF 6-YEAR STATUTE OF LIMITA13 TIONS IN CASE OF OVERSTATEMENT OF 

14 BASIS. 

15 (a) IN GENERAL.—Subparagraph (B) of section 

16 6501(e)(1) of the Internal Revenue Code of 1986 is amend17 ed— 

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

19 redesignating clause (ii) as clause (iii), and by insert20 ing after clause (i) the following new clause: 

21 ‘‘(ii) An understatement of gross in22 come by reason of an overstatement of unre23 covered cost or other basis is an omission 

24 from gross income; and’’, 
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1 (2) by inserting ‘‘(other than in the case of an 

2 overstatement of unrecovered cost or other basis)’’ in 

3 clause (iii) (as so redesignated) after ‘‘In determining 

4 the amount omitted from gross income’’, and 

5 (3) by inserting ‘‘AMOUNT OMITTED FROM’’ after 

6 ‘‘DETERMINATION OF’’ in the heading thereof. 

7 (b) EFFECTIVE DATE.—The amendments made by this 

8 section shall apply to— 

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

10 of this Act, and 

11 (2) returns filed on or before such date if the pe12 riod specified in section 6501 of the Internal Revenue 

13 Code of 1986 (determined without regard to such 

14 amendments) for assessment of the taxes with respect 

15 to which such return relates has not expired as of 

16 such date. 

17 SEC. 2006. 100 PERCENT CONTINUOUS LEVY ON PAYMENT 

18 TO MEDICARE PROVIDERS AND SUPPLIERS. 

19 (a) IN GENERAL.—Paragraph (3) of section 6331(h) 

20 of the Internal Revenue Code of 1986 is amended by strik21 ing the period at the end and inserting ‘‘, or to a Medicare 

22 provider or supplier under title XVIII of the Social Secu23 rity Act.’’. 

24 (b) EFFECTIVE DATE.—The amendment made by this 

25 section shall apply to payments made on or after the date 
22 

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1 which is 6 months after the date of the enactment of this 

2 Act. 

3 SEC. 2007. MODIFICATION OF TAX EXEMPTION REQUIRE4 MENTS FOR MUTUAL DITCH OR IRRIGATION 

5 COMPANIES. 

6 (a) IN GENERAL.—Paragraph (12) of section 501(c) 

7 of the Internal Revenue Code of 1986 is amended by adding 

8 at the end the following new subparagraph: 

9 ‘‘(I) TREATMENT OF MUTUAL DITCH IRRI10 GATION COMPANIES.— 

11 ‘‘(i) IN GENERAL.—In the case of a 

12 mutual ditch or irrigation company or of a 

13 like organization to a mutual ditch or irri14 gation company, subparagraph (A) shall be 

15 applied without taking into account any in16 come received or accrued— 

17 ‘‘(I) from the sale, lease, or ex18 change of fee or other interests in real 

19 property, including interests in water, 

20 ‘‘(II) from the sale or exchange of 

21 stock in a mutual ditch or irrigation 

22 company (or in a like organization to 

23 a mutual ditch or irrigation company) 

24 or contract rights for the delivery or 

25 use of water, or 
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1 ‘‘(III) from the investment of pro2 ceeds from sales, leases, or exchanges 

3 under subclauses (I) and (II), 

4 except that any income received under sub5 clause (I), (II), or (III) which is distributed 

6 or expended for expenses (other than for op7 erations, maintenance, and capital im8 provements) of the mutual ditch or irriga9 tion company or of the like organization to 

10 a mutual ditch or irrigation company (as 

11 the case may be) shall be treated as non12 member income in the year in which it is 

13 distributed or expended. For purposes of the 

14 preceding sentence, expenses (other than for 

15 operations, maintenance, and capital im16 provements) include expenses for the con17 struction of conveyances designed to deliver 

18 water outside of the system of the mutual 

19 ditch or irrigation company or of the like 

20 organization. 

21 ‘‘(ii) TREATMENT OF ORGANIZATIONAL

22 GOVERNANCE.—In the case of a mutual 

23 ditch or irrigation company or of a like or24 ganization to a mutual ditch or irrigation 

25 company, where State law provides that 
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1 such a company or organization may be or2 ganized in a manner that permits voting on 

3 a basis which is pro rata to share owner4 ship on corporate governance matters, sub5 paragraph (A) shall be applied without tak6 ing into account whether its member share7 holders have one vote on corporate govern8 ance matters per share held in the corpora9 tion. Nothing in this clause shall be con10 strued to create any inference about the re11 quirements of this subsection for companies 

12 or organizations not included in this 

13 clause.’’. 

14 (b) EFFECTIVE DATE.—The amendment made by sub15 section (a) shall apply to taxable years beginning after the 

16 date of the enactment of this Act. 

17 SEC. 2008. EQUALIZATION OF EXCISE TAX ON LIQUEFIED 

18 NATURAL GAS AND LIQUEFIED PETROLEUM 

19 GAS. 

20 (a) LIQUEFIED PETROLEUM GAS.— 

21 (1) IN GENERAL.—Subparagraph (B) of section 

22 4041(a)(2) of the Internal Revenue Code of 1986 is 

23 amended by striking ‘‘and’’ at the end of clause (i), 

24 by redesignating clause (ii) as clause (iii), and by in25 serting after clause (i) the following new clause: 
25 

† HR 5021 EAS 

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

2 gas, 18.3 cents per energy equivalent of a 

3 gallon of gasoline, and’’. 

4 (2) ENERGY EQUIVALENT OF A GALLON OF GASO5 LINE.—Paragraph (2) of section 4041(a) of such Code 

6 is amended by adding at the end the following: 

7 ‘‘(C) ENERGY EQUIVALENT OF A GALLON OF

8 GASOLINE.—For purposes of this paragraph, the 

9 term ‘energy equivalent of a gallon of gasoline’ 

10 means, with respect to a liquefied petroleum gas 

11 fuel, the amount of such fuel having a Btu con12 tent of 115,400 (lower heating value).’’. 

13 (b) LIQUEFIED NATURAL GAS.— 

14 (1) IN GENERAL.—Subparagraph (B) of section 

15 4041(a)(2) of the Internal Revenue Code of 1986, as 

16 amended by subsection (a)(1), is amended by striking 

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

18 at the end of clause (iii) and inserting ‘‘, and’ ’’ and 

19 by inserting after clause (iii) the following new 

20 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 DIE25 SEL.—Paragraph (2) of section 4041(a) of such Code, 
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† HR 5021 EAS 

1 as amended by subsection (a)(2), is amended by add2 ing at the end the following: 

3 ‘‘(D) ENERGY EQUIVALENT OF A GALLON OF

4 DIESEL.—For purposes of this paragraph, the 

5 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).’’. 

9 (3) CONFORMING AMENDMENTS.—Section 

10 4041(a)(2)(B)(iv) of the Internal Revenue Code of 

11 1986, as redesignated by subsection (a)(1) and para12 graph (1), is amended— 

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

14 and 

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

16 ‘‘peat) and’’. 

17 (c) EFFECTIVE DATE.—The amendments made by this 

18 section shall apply to any sale or use of fuel after September 

19 30, 2014. 

20 SEC. 2009. EXTENSION OF CUSTOMS USER FEES. 

21 Section 13031(j)(3) of the Consolidated Omnibus 

22 Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) is 

23 amended— 

24 (1) in subparagraph (A), by striking ‘‘September 

25 30, 2023’’ and inserting ‘‘January 7, 2024’’, and 
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† HR 5021 EAS 

1 (2) in subparagraph (B)(i), by striking ‘‘Sep2 tember 30, 2023’’ and inserting ‘‘January 7, 2024’’. 

3 TITLE III—BUDGETARY 

4 PROVISIONS 

5 SEC. 301. TREATMENT FOR PAYGO PURPOSES. 

6 (a) PAYGO SCORECARD.—The budgetary effects of this 

7 Act and the amendments made by this Act shall not be en8 tered on either PAYGO scorecard maintained pursuant to 

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

10 (2 U.S.C. 933(d)). 

11 (b) SENATE PAYGO SCORECARD.—The budgetary ef12 fects of this Act and the amendments made by this Act shall 

13 not be entered on any PAYGO scorecard maintained for 

14 purposes of section 201 of S. Con. Res. 21 (110th Congress). 

Attest: 

Secretary. 
113TH CONGRESS 

2D SESSION H.R. 5021 

AMENDMENT