(1) by striking ‘‘October 1, 2014’’ in sub-
sections (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 Transpor-
tation 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 ap-
pears 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 redesig-
nating 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 Ac-
count (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
BAL-
ANCE.—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: 
‘‘(3) ADDITIONAL
TRANSFER
TO
HIGHWAY 
TRUST FUND.—Out of amounts in the Leaking Un-
derground 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 High-
way 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 Retire-
ment 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%
‘‘If the calendar year is: 
The applicable minimum 
percentage is: 
The applicable maximum 
percentage is: 
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 amend-
ed— 
(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 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 adjust-
ment 
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 begin-
ning 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
AMEND-
MENTS.— 
(A) IN GENERAL.—If this paragraph ap-
plies to any amendment to any plan or annuity