H. R. 5021 

One Hundred Thirteenth Congress 

of the 

United States of America 

AT THE SECOND SESSION 

Begun and held at the City of Washington on Friday, 

the third day of January, two thousand and fourteen 

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. 

Be it enacted by the Senate and House of Representatives of 

the United States of America in Congress assembled, 

SECTION 1. SHORT TITLE; TABLE OF CONTENTS. 

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

and Transportation Funding Act of 2014’’. 

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

is as follows: 

Sec. 1. Short title; table of contents. 

Sec. 2. Findings. 

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. Funding stabilization. 

Sec. 2004. Extension of Customs user fees. 

TITLE III—TREATMENT FOR PAYGO PURPOSES 

Sec. 3001. Budgetary Effects. 

SEC. 2. FINDINGS. 

Congress finds that— 

(1) the existing Highway Trust Fund system is 

unsustainable and unable to meet our Nation’s 21st century 

transportation needs; 
H. R. 5021—2 

(2) MAP–21 included important reforms that must be built 

upon in the next reauthorization bill to increase the efficient 

and effective utilization of Federal funding; 

(3) these reforms should include the elimination of duplicative Federal regulations and increase the authority and responsibility of the States to safely and efficiently build, operate, 

and fund transportation systems that best serve the needs 

of their citizens, including the ability of each State to implement 

innovative solutions, while also maintaining the appropriate 

Federal role in transportation; and 

(4) Congress should enact and the President should sign 

a surface transportation reauthorization and reform bill prior 

to the expiration of this Act. 

TITLE I—SURFACE TRANSPORTATION 

PROGRAM EXTENSION 

Subtitle A—Federal-Aid Highways 

SEC. 1001. EXTENSION OF FEDERAL-AID HIGHWAY PROGRAMS. 

(a) IN GENERAL.—Except as provided in this subtitle, requirements, authorities, conditions, eligibilities, limitations, and other 

provisions authorized under divisions A and E of MAP–21 (Public 

Law 112–141), the SAFETEA–LU Technical Corrections Act of 2008 

(Public Law 110–244), titles I, V, and VI of SAFETEA–LU (Public 

Law 109–59), titles I and V of the Transportation Equity Act 

for the 21st Century (Public Law 105–178), the National Highway 

System Designation Act of 1995 (104–59), titles I and VI of the 

Intermodal Surface Transportation Act of 1991 (Public Law 102– 

240), and title 23, United States Code (excluding chapter 4 of 

that title), which would otherwise expire on or cease to apply 

after September 30, 2014, are incorporated by reference and shall 

continue in effect until May 31, 2015. 

(b) AUTHORIZATION OF APPROPRIATIONS.— (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) for the 

period beginning on October 1, 2014, and ending on May 31, 

2015, a sum equal to 243⁄365 of the total amount authorized 

to be appropriated out of the Highway Trust Fund 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). 

(2) GENERAL FUND.—Section 1123(h)(1) of MAP–21 (23 

U.S.C. 202 note) is amended by inserting ‘‘and $19,972,603 

out of the general fund of the Treasury to carry out the program 

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

May 31, 2015’’ before the period at the end. 

(c) USE OF FUNDS.— (1) IN GENERAL.—Except as otherwise expressly provided 

in this subtitle, funds authorized to be appropriated under 

subsection (b)(1) for the period beginning on October 1, 2014, 

and ending on May 31, 2015, shall be distributed, administered, 

limited, and made available for obligation in the same manner 

and at the same levels as 243⁄365 of the amounts of funds 
H. R. 5021—3 

authorized to be appropriated out of the Highway Trust Fund 

(other than the Mass Transit Account) for fiscal year 2014 

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

requirements under MAP–21 (Public Law 112–141), the 

SAFETEA–LU Technical Corrections Act of 2008 (Public Law 

110–244), SAFETEA–LU (Public Law 109–59), titles I and V 

of the Transportation Equity Act for the 21st Century (Public 

Law 105–178), the National Highway System Designation Act 

of 1995 (104–59), titles I and VI of the Intermodal Surface 

Transportation Act of 1991 (Public Law 102–240), and title 

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

(2) CONTRACT AUTHORITY.—Funds authorized to be appropriated out of the Highway Trust Fund (other than the Mass 

Transit Account) under this section shall be— 

(A) available for obligation and shall be administered 

in the same manner as if such funds were apportioned 

under chapter 1 of title 23, United States Code; and 

(B) subject to section 1102 of MAP–21 (23 U.S.C. 104 

note), as amended by this subsection. 

(3) 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 (1); 

(ii) by striking the period at the end of paragraph 

(2) and inserting ‘‘; and’’; and 

(iii) by adding at the end the following: 

‘‘(3) $26,800,569,863 for the period beginning on October 

1, 2014, and ending on May 31, 2015.’’; 

(B) in subsection (b)— 

(i) in paragraph (10) by striking ‘‘2011’’ and 

inserting ‘‘2012’’; and 

(ii) in paragraph (12) by inserting ‘‘, and for the 

period beginning on October 1, 2014, and ending on 

May 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 243⁄365

for that period’’ after ‘‘those fiscal years’’; 

(C) in subsection (c)— 

(i) in the matter preceding paragraph (1) by 

inserting ‘‘and for the period beginning on October 

1, 2014, and ending on May 31, 2015’’ after ‘‘2014’’; 

(ii) by striking paragraph (1)(A) and inserting the 

following: 

‘‘(A) amounts provided for administrative expenses and 

programs; and’’; 

(iii) in paragraph (2) in the matter preceding 

subparagraph (A) by inserting ‘‘or, for the period beginning on October 1, 2014, and ending May 31, 2015, 

that is equal to 243⁄365 of such unobligated balance’’ 

after ‘‘unobligated balance of amounts’’; 

(iv) in paragraph (5) by striking ‘‘section 204’’ and 

inserting ‘‘sections 202 and 204’’; and 

(v) by inserting ‘‘or period’’ after ‘‘the fiscal year’’ 

each place it appears; 
H. R. 5021—4 

(D) in subsection (d) in the matter preceding paragraph 

(1) by striking ‘‘2014’’ and inserting ‘‘2015’’; 

(E) in subsection (f)— 

(i) in paragraph (1)— 

(I) in the matter preceding subparagraph (A) 

by inserting ‘‘and for the period beginning on 

October 1, 2014, and ending on May 31, 2015’’ 

after ‘‘2014’’; and 

(II) by inserting ‘‘or period’’ after ‘‘the fiscal 

year’’ each place it appears; and 

(ii) in paragraph (3) by striking ‘‘section 133(c)’’ 

and inserting ‘‘section 133(b)’’. 

SEC. 1002. ADMINISTRATIVE EXPENSES. 

(a) AUTHORIZATION OF CONTRACT AUTHORITY.—Notwithstanding any other provision of this Act or any other law, there 

is authorized to be appropriated from the Highway Trust Fund 

(other than the Mass Transit Account), from amounts provided 

under section 1001, for administrative expenses of the Federalaid highway program $292,931,507 for the period beginning on 

October 1, 2014, and ending on May 31, 2015. 

(b) CONTRACT AUTHORITY.—Funds authorized to be appropriated by this section shall be— 

(1) available for obligation, and shall be administered, in 

the same manner as if such funds were apportioned under 

chapter 1 of title 23, United States Code, except that such 

funds shall remain available until expended; and 

(2) subject to the limitation on obligations for Federalaid highways and highway safety construction programs for 

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

31, 2015, specified in section 1102 of MAP–21 (23 U.S.C. 104 

note), as amended by this subtitle. 

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) in subparagraph (A) by striking ‘‘and’’ at the end; 

(B) in subparagraph (B) by striking the period at the 

end and inserting ‘‘; and’’; and 

(C) by adding at the end the following: 

‘‘(C) $156,452,055 for the period beginning on October 

1, 2014, and ending on May 31, 2015.’’. 

(2) HIGHWAY SAFETY RESEARCH AND DEVELOPMENT.—Section 31101(a)(2) of MAP–21 (126 Stat. 733) is amended— 

(A) in subparagraph (A) by striking ‘‘and’’ at the end; 

(B) in subparagraph (B) by striking the period at the 

end and inserting ‘‘; and’’; and 

(C) by adding at the end the following: 

‘‘(C) $75,563,014 for the period beginning on October 

1, 2014, and ending on May 31, 2015.’’. 
H. R. 5021—5 

(3) NATIONAL PRIORITY SAFETY PROGRAMS.—Section 

31101(a)(3) of MAP–21 (126 Stat. 733) is amended— 

(A) in subparagraph (A) by striking ‘‘and’’ at the end; 

(B) in subparagraph (B) by striking the period at the 

end and inserting ‘‘; and’’; and 

(C) by adding at the end the following: 

‘‘(C) $181,084,932 for the period beginning on October 

1, 2014, and ending on May 31, 2015.’’. 

(4) NATIONAL DRIVER REGISTER.—Section 31101(a)(4) of 

MAP–21 (126 Stat. 733) is amended— 

(A) in subparagraph (A) by striking ‘‘and’’ at the end; 

(B) in subparagraph (B) by striking the period at the 

end and inserting ‘‘; and’’; and 

(C) by adding at the end the following: 

‘‘(C) $3,328,767 for the period beginning on October 

1, 2014, and ending on May 31, 2015.’’. 

(5) HIGH VISIBILITY ENFORCEMENT PROGRAM.— 

(A) AUTHORIZATION OF APPROPRIATIONS.—Section 

31101(a)(5) of MAP–21 (126 Stat. 733) is amended— 

(i) in subparagraph (A) by striking ‘‘and’’ at the 

end; 

(ii) in subparagraph (B) by striking the period 

at the end and inserting ‘‘; and’’; and 

(iii) by adding at the end the following: 

‘‘(C) $19,306,849 for the period beginning on October 

1, 2014, and ending on May 31, 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 inserting ‘‘and in the 

period beginning on October 1, 2014, and ending on 

May 31, 2015’’ after ‘‘fiscal years 2013 and 2014’’; and 

(ii) in the second sentence by inserting ‘‘and in 

the period beginning on October 1, 2014, and ending 

on May 31, 2015,’’ after ‘‘fiscal years 2013 and 2014’’. 

(6) ADMINISTRATIVE EXPENSES.—Section 31101(a)(6) of 

MAP–21 (126 Stat. 733) is amended— 

(A) in subparagraph (A) by striking ‘‘and’’ at the end; 

(B) in subparagraph (B) by striking the period at the 

end and inserting ‘‘; and’’; and 

(C) by adding at the end the following: 

‘‘(C) $16,976,712 for the period beginning on October 

1, 2014, and ending on May 31, 2015.’’. 

(b) COOPERATIVE RESEARCH AND EVALUATION.—Section 

403(f)(1) of title 23, United States Code, is amended by inserting 

‘‘ending before October 1, 2014, and $1,664,384 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 May 31, 2015,’’ after ‘‘each fiscal year’’. 

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

(126 Stat. 733) is amended by inserting ‘‘and for the period beginning on October 1, 2014, and ending on May 31, 2015,’’ after 

‘‘fiscal years 2013 and 2014’’. 

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— 
H. R. 5021—6 

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

(2) by striking the period at the end of paragraph (9) 

and inserting ‘‘; and’’; and 

(3) by adding at the end the following: 

‘‘(10) $145,134,247 for the period beginning on October 

1, 2014, and ending on May 31, 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 (H); 

(2) by striking the period at the end of subparagraph (I) 

and inserting ‘‘; and’’; and 

(3) by adding at the end the following: 

‘‘(J) $172,430,137 for the period beginning on October 

1, 2014, and ending on May 31, 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 inserting before the period at the end the following: ‘‘and $19,972,603 for the period beginning on October 

1, 2014, and ending on May 31, 2015’’. 

(2) BORDER ENFORCEMENT GRANTS.—Section 4101(c)(2) of 

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

the period at the end the following: ‘‘and $21,304,110 for the 

period beginning on October 1, 2014, and ending on May 31, 

2015’’. 

(3) PERFORMANCE AND REGISTRATION INFORMATION SYSTEM

MANAGEMENT GRANT PROGRAM.—Section 4101(c)(3) of 

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

the period at the end the following: ‘‘and $3,328,767 for the 

period beginning on October 1, 2014, and ending on May 31, 

2015’’. 

(4) COMMERCIAL VEHICLE INFORMATION SYSTEMS AND NET- WORKS DEPLOYMENT PROGRAM.—Section 4101(c)(4) of 

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

the period at the end the following: ‘‘and $16,643,836 for the 

period beginning on October 1, 2014, and ending on May 31, 

2015’’. 

(5) SAFETY DATA IMPROVEMENT GRANTS.—Section 4101(c)(5) 

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

before the period at the end the following: ‘‘and $1,997,260 

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

May 31, 2015’’. 

(d) HIGH-PRIORITY ACTIVITIES.—Section 31104(k)(2) of title 49, 

United States Code, is amended by inserting ‘‘and up to $9,986,301 

for the period beginning on October 1, 2014, and ending on May 

31, 2015,’’ after ‘‘2014’’. 

(e) NEW ENTRANT AUDITS.—Section 31144(g)(5)(B) of title 49, United States Code, is amended by inserting ‘‘and up to $21,304,110 

for the period beginning on October 1, 2014, and ending on May 

31, 2015,’’ after ‘‘per fiscal year’’. 

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

LU (119 Stat. 1741) is amended by inserting ‘‘and $2,663,014 to 

the Federal Motor Carrier Safety Administration for the period 

beginning on October 1, 2014, and ending on May 31, 2015,’’ after 

‘‘2014’’. 

(g) GRANT PROGRAM FOR COMMERCIAL MOTOR VEHICLE OPERA- TORS.—Section 4134(c) of SAFETEA–LU (49 U.S.C. 31301 note) 
H. R. 5021—7 

is amended by inserting ‘‘and $665,753 for the period beginning 

on October 1, 2014, and ending on May 31, 2015,’’ after ‘‘2014’’. 

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 inserting ‘‘and for the period beginning on October 1, 

2014, and ending on May 31, 2015’’ after ‘‘2014’’; and 

(2) in subsection (b)(1)(A) by striking ‘‘for each’’ and all 

that follows before ‘‘the Secretary of the Interior’’ and inserting 

‘‘for each fiscal year ending before October 1, 2014, and for 

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

31, 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 inserting ‘‘for each fiscal year 

ending before October 1, 2014, and $3,328,767 for the period 

beginning on October 1, 2014, and ending on May 31, 2015,’’ 

before ‘‘shall be distributed’’; and 

(2) in subparagraph (B) by inserting ‘‘for each fiscal year 

ending before October 1, 2014, and $16,643,836 for the period 

beginning on October 1, 2014, and ending on May 31, 2015,’’ 

before ‘‘shall be apportioned’’. 

SEC. 1202. APPORTIONMENT OF APPROPRIATIONS FOR FORMULA 

GRANTS. 

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

by inserting ‘‘for each fiscal year ending before October 1, 2014, 

and $19,972,603 for the period beginning on October 1, 2014, and 

ending on May 31, 2015,’’ before ‘‘shall be set aside’’. 

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 $8,595,000,000 for fiscal year 2014’’ and inserting ‘‘, $8,595,000,000 for fiscal year 

2014, and $5,722,150,685 for the period beginning on October 

1, 2014, and ending on May 31, 2015’’; 

(2) in paragraph (2)— (A) in subparagraph (A) by striking ‘‘and $128,800,000 for fiscal year 2014’’ and inserting ‘‘, $128,800,000 for fiscal 

year 2014, and $85,749,041 for the period beginning on 

October 1, 2014, and ending on May 31, 2015,’’; (B) in subparagraph (B) by inserting ‘‘and $6,657,534 

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

on May 31, 2015,’’ after ‘‘2014’’; 

(C) in subparagraph (C) by striking ‘‘and $4,458,650,000 for fiscal year 2014’’ and inserting ‘‘, 

$4,458,650,000 for fiscal year 2014, and $2,968,361,507 

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

on May 31, 2015,’’; 
H. R. 5021—8 

(D) in subparagraph (D) by striking ‘‘and $258,300,000 

for fiscal year 2014’’ and inserting ‘‘, $258,300,000 for fiscal 

year 2014, and $171,964,110 for the period beginning on 

October 1, 2014, and ending on May 31, 2015,’’; 

(E) in subparagraph (E)— 

(i) by striking ‘‘and $607,800,000 for fiscal year 

2014’’ and inserting ‘‘, $607,800,000 for fiscal year 2014, 

and $404,644,932 for the period beginning on October 

1, 2014, and ending on May 31, 2015,’’; 

(ii) by striking ‘‘and $30,000,000 for fiscal year 

2014’’ and inserting ‘‘, $30,000,000 for fiscal year 2014, 

and $19,972,603 for the period beginning on October 

1, 2014, and ending on May 31, 2015,’’; and 

(iii) by striking ‘‘and $20,000,000 for fiscal year 

2014’’ and inserting ‘‘, $20,000,000 for fiscal year 2014, 

and $13,315,068 for the period beginning on October 

1, 2014, and ending on May 31, 2015,’’; 

(F) in subparagraph (F) by inserting ‘‘and $1,997,260 

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

on May 31, 2015,’’ after ‘‘2014’’; 

(G) in subparagraph (G) by inserting ‘‘and $3,328,767 

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

on May 31, 2015,’’ after ‘‘2014’’; 

(H) in subparagraph (H) by inserting ‘‘and $2,563,151 

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

on May 31, 2015,’’ after ‘‘2014’’; (I) in subparagraph (I) by striking ‘‘and $2,165,900,000 for fiscal year 2014’’ and inserting ‘‘, $2,165,900,000 for 

fiscal year 2014, and $1,441,955,342 for the period beginning on October 1, 2014, and ending on May 31, 2015,’’; (J) in subparagraph (J) by striking ‘‘and $427,800,000 for fiscal year 2014’’ and inserting ‘‘, $427,800,000 for fiscal 

year 2014, and $284,809,315 for the period beginning on 

October 1, 2014, and ending on May 31, 2015,’’; and (K) in subparagraph (K) by striking ‘‘and $525,900,000 for fiscal year 2014’’ and inserting ‘‘, $525,900,000 for fiscal 

year 2014, and $350,119,726 for the period beginning on 

October 1, 2014, and ending on May 31, 2015,’’. 

(b) RESEARCH, DEVELOPMENT DEMONSTRATION AND DEPLOY- MENT PROJECTS.—Section 5338(b) of title 49, United States Code, 

is amended by striking ‘‘and $70,000,000 for fiscal year 2014’’ and 

inserting ‘‘, $70,000,000 for fiscal year 2014, and $46,602,740 for 

the period beginning on October 1, 2014, and ending on May 31, 

2015’’. 

(c) TRANSIT COOPERATIVE RESEARCH PROGRAM.—Section 5338(c) 

of title 49, United States Code, is amended by striking ‘‘and 

$7,000,000 for fiscal year 2014’’ and inserting ‘‘, $7,000,000 for 

fiscal year 2014, and $4,660,274 for the period beginning on October 

1, 2014, and ending on May 31, 2015’’. 

(d) TECHNICAL ASSISTANCE AND STANDARDS DEVELOPMENT.— 

Section 5338(d) of title 49, United States Code, is amended by 

striking ‘‘and $7,000,000 for fiscal year 2014’’ and inserting ‘‘, 

$7,000,000 for fiscal year 2014, and $4,660,274 for the period beginning on October 1, 2014, and ending on May 31, 2015’’. 

(e) HUMAN RESOURCES AND TRAINING.—Section 5338(e) of title 

49, United States Code, is amended by striking ‘‘and $5,000,000 

for fiscal year 2014’’ and inserting ‘‘, $5,000,000 for fiscal year 
H. R. 5021—9 

2014, and $3,328,767 for the period beginning on October 1, 2014, 

and ending on May 31, 2015’’. 

(f) CAPITAL INVESTMENT GRANTS.—Section 5338(g) of title 49, 

United States Code, is amended by striking ‘‘and $1,907,000,000 

for fiscal year 2014’’ and inserting ‘‘, $1,907,000,000 for fiscal year 

2014, and $1,269,591,781 for the period beginning on October 1, 

2014, and ending on May 31, 2015’’. 

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

Code, is amended— 

(1) in paragraph (1) by striking ‘‘and $104,000,000 for 

fiscal year 2014’’ and inserting ‘‘, $104,000,000 for fiscal year 

2014, and $69,238,356 for the period beginning on October 

1, 2014, and ending on May 31, 2015’’; 

(2) in paragraph (2) by inserting ‘‘for each of fiscal years 

2013 and 2014 and not less than $3,328,767 for the period 

beginning on October 1, 2014, and ending on May 31, 2015,’’ 

before ‘‘shall be available’’; and 

(3) in paragraph (3) by inserting ‘‘for each of fiscal years 

2013 and 2014 and not less than $665,753 for the period beginning on October 1, 2014, and ending on May 31, 2015,’’ before 

‘‘shall be available’’. 

SEC. 1204. BUS AND BUS FACILITIES FORMULA GRANTS. 

Section 5339(d)(1) of title 49, United States Code, is amended— 

(1) by inserting ‘‘for each of fiscal years 2013 and 2014 and $43,606,849 for the period beginning on October 1, 2014, 

and ending on May 31, 2015,’’ after ‘‘$65,500,000’’; 

(2) by inserting ‘‘for each such fiscal year and $832,192 

for such period’’ after ‘‘$1,250,000’’; and 

(3) by inserting ‘‘for each such fiscal year and $332,877 

for such period’’ after ‘‘$500,000’’. 

Subtitle D—Hazardous Materials 

SEC. 1301. AUTHORIZATION OF APPROPRIATIONS. 

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

Code, is amended— 

(1) in paragraph (1) by striking ‘‘and’’ at the end; 

(2) in paragraph (2) by striking the period at the end 

and inserting ‘‘; and’’; and 

(3) by adding at the end the following: 

‘‘(3) $28,468,948 for the period beginning on October 1, 

2014, and ending on May 31, 2015.’’. 

(b) HAZARDOUS MATERIALS EMERGENCY PREPAREDNESS FUND.— 

Section 5128(b) of title 49, United States Code, is amended— 

(1) by redesignating paragraphs (1) through (5) as subparagraphs (A) through (E), respectively, and by adjusting the margins accordingly; 

(2) by striking ‘‘From the’’ and inserting the following: 

‘‘(1) FISCAL YEARS 2013 AND 2014.—From the’’; and 

(3) by adding at the end the following: 

‘‘(2) FISCAL YEAR 2015.—From the Hazardous Materials 

Emergency Preparedness Fund established under section 

5116(i), the Secretary may expend for the period beginning 

on October 1, 2014, and ending on May 31, 2015— 

‘‘(A) $125,162 to carry out section 5115; 
H. R. 5021—10 

‘‘(B) $14,513,425 to carry out subsections (a) and (b) 

of section 5116, of which not less than $9,087,534 shall 

be available to carry out section 5116(b); 

‘‘(C) $99,863 to carry out section 5116(f); 

‘‘(D) $416,096 to publish and distribute the Emergency 

Response Guidebook under section 5116(i)(3); and 

‘‘(E) $665,753 to carry out section 5116(j).’’. 

(c) HAZARDOUS MATERIALS TRAINING GRANTS.—Section 5128(c) 

of title 49, United States Code, is amended by inserting ‘‘and 

$2,663,014 for the period beginning on October 1, 2014, and ending 

on May 31, 2015,’’ after ‘‘2014’’. 

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 ‘‘October 1, 2014’’ in subsections (b)(6)(B), 

(c)(1), and (e)(3) and inserting ‘‘June 1, 2015’’, and 

(2) by striking ‘‘MAP–21’’ in subsections (c)(1) and (e)(3) 

and inserting ‘‘Highway and Transportation Funding Act of 

2014’’. 

(b) SPORT FISH RESTORATION AND BOATING TRUST FUND.— 

Section 9504 of the Internal Revenue Code of 1986 is amended— 

(1) by striking ‘‘MAP–21’’ each place it appears in subsection (b)(2) and inserting ‘‘Highway and Transportation 

Funding Act of 2014’’, and 

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

inserting ‘‘June 1, 2015’’. 

(c) LEAKING UNDERGROUND STORAGE TANK TRUST FUND.— 

Paragraph (2) of section 9508(e) of the Internal Revenue Code 

of 1986 is amended by striking ‘‘October 1, 2014’’ and inserting 

‘‘June 1, 2015’’. 

SEC. 2002. FUNDING OF HIGHWAY TRUST FUND. 

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

Revenue Code of 1986 is amended by redesignating paragraph 

(5) as paragraph (7) and by inserting after paragraph (4) the following new paragraphs: 

‘‘(5) ADDITIONAL SUMS.—Out of money in the Treasury not 

otherwise appropriated, there is hereby appropriated— 

‘‘(A) $7,765,000,000 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. 

‘‘(6) ADDITIONAL INCREASE IN FUND BALANCE.—There is 

hereby transferred to the Highway Account (as defined in subsection (e)(5)(B)) in the Highway Trust Fund amounts appropriated from the Leaking Underground Storage Tank Trust 

Fund under section 9508(c)(3).’’. 

(b) APPROPRIATION FROM LEAKING UNDERGROUND STORAGE

TANK TRUST FUND.— (1) IN GENERAL.—Subsection (c) of section 9508 of the 

Internal Revenue Code of 1986 is amended by adding at the 

end the following new paragraph: 
H. R. 5021—11 

‘‘(3) ADDITIONAL TRANSFER TO HIGHWAY TRUST FUND.—Out 

of amounts in the Leaking Underground Storage Tank Trust 

Fund there is hereby appropriated $1,000,000,000 to be transferred under section 9503(f)(6) to the Highway Account (as 

defined in section 9503(e)(5)(B)) in the Highway Trust Fund.’’. 

(2) CONFORMING AMENDMENT.—Section 9508(c)(1) of the 

Internal Revenue Code of 1986 is amended by striking ‘‘paragraph (2)’’ and inserting ‘‘paragraphs (2) and (3)’’. 

SEC. 2003. FUNDING STABILIZATION. 

(a) FUNDING STABILIZATION UNDER THE INTERNAL REVENUE

CODE OF 1986.—The table in subclause (II) of section 

430(h)(2)(C)(iv) of the Internal Revenue Code of 1986 is amended 

to read as follows: 

‘‘If the calendar year 

is: 

The applicable minimum percentage is: The applicable maximum percentage is: 

2012, 2013, 2014, 

2015, 2016, or 

2017.

90% ........................... 110% 

2018 .......................... 85% ........................... 115% 

2019 .......................... 80% ........................... 120% 

2020 .......................... 75% ........................... 125% 

After 2020 ................ 70% ........................... 130%’’. 

(b) FUNDING STABILIZATION UNDER EMPLOYEE RETIREMENT

INCOME SECURITY ACT OF 1974.— 

(1) IN GENERAL.—The table in subclause (II) of section 

303(h)(2)(C)(iv) of the Employee Retirement Income Security 

Act of 1974 (29 U.S.C. 1083(h)(2)(C)(iv)) is amended to read 

as follows: 

‘‘If the calendar year 

is: 

The applicable minimum percentage is: The applicable maximum percentage is: 

2012, 2013, 2014, 

2015, 2016, or 

2017.

90% ........................... 110% 

2018 .......................... 85% ........................... 115% 

2019 .......................... 80% ........................... 120% 

2020 .......................... 75% ........................... 125% 

After 2020 ................ 70% ........................... 130%’’. 

(2) CONFORMING AMENDMENTS.— 

(A) IN GENERAL.—Section 101(f)(2)(D) of such Act (29 

U.S.C. 1021(f)(2)(D)) is amended— 

(i) in clause (i) by inserting ‘‘and the Highway 

and Transportation Funding Act of 2014’’ after ‘‘MAP– 

21’’ both places it appears, and 

(ii) in clause (ii) by striking ‘‘2015’’ and inserting 

‘‘2020’’. 

(B) STATEMENTS.—The Secretary of Labor shall modify 

the statements required under subclauses (I) and (II) of 
H. R. 5021—12 

section 101(f)(2)(D)(i) of such Act to conform to the amendments made by this section. 

(c) STABILIZATION NOT TO APPLY FOR PURPOSES OF CERTAIN

ACCELERATED BENEFIT DISTRIBUTION RULES.— 

(1) INTERNAL REVENUE CODE OF 1986.—The second sentence 

of paragraph (2) of section 436(d) of the Internal Revenue 

Code of 1986 is amended by striking ‘‘of such plan’’ and 

inserting ‘‘of such plan (determined by not taking into account 

any adjustment of segment rates under section 

430(h)(2)(C)(iv))’’. 

(2) EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974.— The second sentence of subparagraph (B) of section 206(g)(3) 

of the Employee Retirement Income Security Act of 1974 (29 

U.S.C. 1056(g)(3)(B)) is amended by striking ‘‘of such plan’’ 

and inserting ‘‘of such plan (determined by not taking into 

account any adjustment of segment rates under section 

303(h)(2)(C)(iv))’’. 

(3) EFFECTIVE DATE.— 

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

(B), the amendments made by this subsection shall apply 

to plan years beginning after December 31, 2014. 

(B) COLLECTIVELY BARGAINED PLANS.—In the case of 

a plan maintained pursuant to 1 or more collective bargaining agreements, the amendments made by this subsection shall apply to plan years beginning after December 

31, 2015. 

(4) PROVISIONS RELATING TO PLAN AMENDMENTS.— (A) IN GENERAL.—If this paragraph applies to any 

amendment to any plan or annuity contract, such plan 

or contract shall be treated as being operated in accordance 

with the terms of the plan during the period described 

in subparagraph (B)(ii). 

(B) AMENDMENTS TO WHICH PARAGRAPH APPLIES.— (i) IN GENERAL.—This paragraph shall apply to 

any amendment to any plan or annuity contract which 

is made— 

(I) pursuant to the amendments made by this 

subsection, or pursuant to any regulation issued 

by the Secretary of the Treasury or the Secretary 

of Labor under any provision as so amended, and 

(II) on or before the last day of the first plan 

year beginning on or after January 1, 2016, or 

such later date as the Secretary of the Treasury 

may prescribe. 

(ii) CONDITIONS.—This subsection shall not apply 

to any amendment unless, during the period— 

(I) beginning on the date that the amendments 

made by this subsection or the regulation described 

in clause (i)(I) takes effect (or in the case of a 

plan or contract amendment not required by such 

amendments or such regulation, the effective date 

specified by the plan), and 

(II) ending on the date described in clause 

(i)(II) (or, if earlier, the date the plan or contract 

amendment is adopted), 

the plan or contract is operated as if such plan or 

contract amendment were in effect, and such plan or 
H. R. 5021—13 

contract amendment applies retroactively for such 

period. 

(C) ANTI-CUTBACK RELIEF.—A plan shall not be treated 

as failing to meet the requirements of section 204(g) of 

the Employee Retirement Income Security Act of 1974 (29 

U.S.C. 1054(g)) and section 411(d)(6) of the Internal Revenue Code of 1986 solely by reason of a plan amendment 

to which this paragraph applies. 

(d) MODIFICATION OF FUNDING TARGET DETERMINATION

PERIODS.— 

(1) INTERNAL REVENUE CODE OF 1986.—Clause (i) of section 

430(h)(2)(B) of the Internal Revenue Code of 1986 is amended 

by striking ‘‘the first day of the plan year’’ and inserting ‘‘the 

valuation date for the plan year’’. 

(2) EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974.— 

Clause (i) of section 303(h)(2)(B) of the Employee Retirement 

Income Security Act of 1974 (29 U.S.C. 1083(h)(2)(B)(i)) is 

amended by striking ‘‘the first day of the plan year’’ and 

inserting ‘‘the valuation date for the plan year’’. 

(e) EFFECTIVE DATE.— 

(1) IN GENERAL.—The amendments made by subsections 

(a), (b), and (d) shall apply with respect to plan years beginning 

after December 31, 2012. 

(2) ELECTIONS.—A plan sponsor may elect not to have 

the amendments made by subsections (a), (b), and (d) apply 

to any plan year beginning before January 1, 2014, either 

(as specified in the election)— 

(A) for all purposes for which such amendments apply, 

or 

(B) solely for purposes of determining the adjusted 

funding target attainment percentage under sections 436 

of the Internal Revenue Code of 1986 and 206(g) of the 

Employee Retirement Income Security Act of 1974 (29 

U.S.C. 1054(g)) for such plan year. 

A plan shall not be treated as failing to meet the requirements 

of section 204(g) of such Act and section 411(d)(6) of such 

Code solely by reason of an election under this paragraph. 

SEC. 2004. EXTENSION OF CUSTOMS USER FEES. 

Section 13031(j)(3) of the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) is amended— 

(1) in subparagraph (A), by striking ‘‘September 30, 2023’’ 

and inserting ‘‘September 30, 2024’’; and 

(2) in subparagraph (B)(i), by striking ‘‘September 30, 2023’’ 

and inserting ‘‘September 30, 2024’’. 

TITLE III—TREATMENT FOR PAYGO 

PURPOSES 

SEC. 3001. BUDGETARY EFFECTS. 

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

the amendments made by this Act shall not be entered on either 

PAYGO scorecard maintained pursuant to section 4(d) of the Statutory Pay-As-You-Go Act of 2010 (2 U.S.C. 933(d)). 
H. R. 5021—14 

(b) SENATE PAYGO SCORECARD.—The budgetary effects of this 

Act and the amendments made by this Act shall not be entered 

on any PAYGO scorecard maintained for purposes of section 201 

of S. Con. Res. 21 (110th Congress). 

Speaker of the House of Representatives. 

Vice President of the United States and

President of the Senate.