H. R. 3236 
One Hundred Fourteenth Congress 
of the 
United States of America 
AT THE FIRST SESSION 
Begun and held at the City of Washington on Tuesday, 
the sixth day of January, two thousand and fifteen 
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, 
to provide resource flexibility to the Department of Veterans Affairs for health 
care services, 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 CON-
TENTS. 
(a) SHORT TITLE.—This Act may be cited as the ‘‘Surface 
Transportation and Veterans Health Care Choice Improvement Act 
of 2015’’. 
(b) RECONCILIATION
OF FUNDS.—The Secretary of Transpor-
tation shall reduce the amount apportioned or allocated for a pro-
gram, 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 Transpor-
tation 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.
H. R. 3236—2 
Sec. 2003. Modification of mortgage reporting requirements. 
Sec. 2004. Consistent basis reporting between estate and person acquiring property 
from decedent. 
Sec. 2005. Clarification of 6-year statute of limitations in case of overstatement of 
basis. 
Sec. 2006. Tax return due dates. 
Sec. 2007. Transfers of excess pension assets to retiree health accounts. 
Sec. 2008. Equalization of Highway Trust Fund excise taxes on liquefied natural 
gas, liquefied petroleum gas, and compressed natural gas. 
TITLE III—ADDITIONAL PROVISIONS 
Sec. 3001. Service fees. 
TITLE IV—VETERANS PROVISIONS 
Sec. 4001. Short title. 
Sec. 4002. Plan to consolidate programs of Department of Veterans Affairs to im-
prove access to care. 
Sec. 4003. Funding account for non-Department care. 
Sec. 4004. Temporary authorization of use of Veterans Choice Funds for certain 
programs. 
Sec. 4005. Modifications of Veterans Choice Program. 
Sec. 4006. Limitation on dialysis pilot program. 
Sec. 4007. Amendments to Internal Revenue Code with respect to health coverage 
of veterans. 
Sec. 4008. Emergency designations. 
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 Transpor-
tation Funding Act of 2014 (128 Stat. 1840) is amended by striking 
‘‘July 31, 2015’’ and inserting ‘‘October 29, 2015’’. 
(b) AUTHORIZATION OF APPROPRIATIONS.— 
(1) HIGHWAY TRUST FUND.—Section 1001(b)(1) of the High-
way 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 October 29, 2015, 29⁄366 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
H. R. 3236—3 
on October 1, 2014, and ending on July 31, 2015’’ and inserting 
‘‘each of fiscal years 2013 through 2015 and $2,377,049 out 
of the general fund of the Treasury to carry out the program 
for the period beginning on October 1, 2015, and ending on 
October 29, 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, adminis-
tered, 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 October 29, 2015, shall be distributed, adminis-
tered, limited, and made available for obligation in the 
same manner and at the same levels as 29⁄366 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) $3,189,683,060 for the period beginning on October 
1, 2015, and ending on October 29, 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 October 29, 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 multi-
plied by 29⁄366 for that period’’; 
(C) in subsection (c)—
H. R. 3236—4 
(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 October 29, 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 October 29, 2015, that is equal 
to 29⁄366 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 subpara-
graph (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 October 29, 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) $34,863,388 for the period beginning on October 1, 
2015, and ending on October 29, 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 October 29, 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) $18,620,219 for the period beginning on October 
1, 2015, and ending on October 29, 2015.’’.
H. R. 3236—5 
(2) HIGHWAY SAFETY RESEARCH AND DEVELOPMENT.—Sec-
tion 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) $8,993,169 for the period beginning on October 
1, 2015, and ending on October 29, 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) $21,551,913 for the period beginning on October 
1, 2015, and ending on October 29, 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) $396,175 for the period beginning on October 1, 
2015, and ending on October 29, 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) $2,297,814 for the period beginning on October 
1, 2015, and ending on October 29, 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 October 29, 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 October 29, 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:
H. R. 3236—6 
‘‘(C) $25,500,000 for fiscal year 2015; and 
‘‘(D) $2,020,492 for the period beginning on October 
1, 2015, and ending on October 29, 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 begin-
ning on October 1, 2014, and ending on July 31, 2015,’’ and inserting 
‘‘each fiscal year ending before October 1, 2015, and $198,087 of 
the total amount available for apportionment to the States for 
highway safety programs under section 402(c) in the period begin-
ning on October 1, 2015, and ending on October 29, 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 October 29, 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) $17,273,224 for the period beginning on October 1, 
2015, and ending on October 29, 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) $20,521,858 for the period beginning on October 
1, 2015, and ending on October 29, 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 $2,377,049 for the period begin-
ning on October 1, 2015, and ending on October 29, 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 
$2,535,519 for the period beginning on October 1, 2015, and 
ending on October 29, 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
H. R. 3236—7 
$396,175 for the period beginning on October 1, 2015, and 
ending on October 29, 2015’’. 
(4) COMMERCIAL VEHICLE INFORMATION SYSTEMS AND NET-
WORKS
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 
$1,980,874 for the period beginning on October 1, 2015, and 
ending on October 29, 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 
$237,705 for the period beginning on October 1, 2015, and 
ending on October 29, 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 $1,188,525 
for the period beginning on October 1, 2015, and ending on October 
29, 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 $2,535,519 for the period beginning on October 1, 2015, 
and ending on October 29, 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 $316,940 to the Federal Motor Carrier Safety 
Administration for the period beginning on October 1, 2015, and 
ending on October 29, 2015,’’. 
(g) GRANT PROGRAM FOR COMMERCIAL MOTOR VEHICLE OPERA-
TORS.—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 $79,235 for the period beginning on October 
1, 2015, and ending on October 29, 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 October 
29, 2015’’; and 
(2) in subsection (b)(1)(A) by striking ‘‘for each fiscal year 
ending before October 1, 2014, and for the period beginning
H. R. 3236—8 
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 October 
29, 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 $396,175 for the period beginning on October 1, 
2015, and ending on October 29, 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 $1,980,874 for the period beginning on October 1, 
2015, and ending on October 29, 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 $2,377,049 for the period beginning 
on October 1, 2015, and ending on October 29, 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 $681,024,590 for the period beginning on October 1, 2015, 
and ending on October 29, 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 $10,205,464 for the period beginning on October 
1, 2015, and ending on October 29, 2015,’’; 
(B) in subparagraph (B) by striking ‘‘for each of fiscal 
years 2013 and 2014 and $8,328,767 for the period begin-
ning on October 1, 2014, and ending on July 31, 2015,’’ 
and inserting ‘‘for each of fiscal years 2013 through 2015 
and $792,350 for the period beginning on October 1, 2015, 
and ending on October 29, 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
H. R. 3236—9 
for fiscal year 2015, and $353,281,011 for the period begin-
ning on October 1, 2015, and ending on October 29, 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 $20,466,393 for the period beginning on 
October 1, 2015, and ending on October 29, 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 $48,159,016 for the period beginning on 
October 1, 2015, and ending on October 29, 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 $2,377,049 for the period beginning on 
October 1, 2015, and ending on October 29, 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 $1,584,699 for the period beginning on 
October 1, 2015, and ending on October 29, 2015,’’; 
(F) in subparagraph (F) by striking ‘‘each of fiscal 
years 2013 and 2014 and $2,498,630 for the period begin-
ning on October 1, 2014, and ending on July 31, 2015,’’ 
and inserting ‘‘each of fiscal years 2013 through 2015 and 
$237,705 for the period beginning on October 1, 2015, and 
ending on October 29, 2015,’’; 
(G) in subparagraph (G) by striking ‘‘each of fiscal 
years 2013 and 2014 and $4,164,384 for the period begin-
ning on October 1, 2014, and ending on July 31, 2015,’’ 
and inserting ‘‘each of fiscal years 2013 through 2015 and 
$396,175 for the period beginning on October 1, 2015, and 
ending on October 29, 2015,’’; 
(H) in subparagraph (H) by striking ‘‘each of fiscal 
years 2013 and 2014 and $3,206,575 for the period begin-
ning on October 1, 2014, and ending on July 31, 2015,’’ 
and inserting ‘‘each of fiscal years 2013 through 2015 and 
$305,055 for the period beginning on October 1, 2015, and 
ending on October 29, 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 $171,615,027 for the period beginning on 
October 1, 2015, and ending on October 29, 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 $33,896,721 for the period beginning on 
October 1, 2015, and ending on October 29, 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 $41,669,672 for the period beginning on 
October 1, 2015, and ending on October 29, 2015,’’.
H. R. 3236—10 
(b) RESEARCH, DEVELOPMENT DEMONSTRATION
AND DEPLOY-
MENT 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 $5,546,448 for the period 
beginning on October 1, 2015, and ending on October 29, 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 $554,645 for the period beginning on October 1, 2015, and 
ending on October 29, 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 $554,645 for the period beginning on 
October 1, 2015, and ending on October 29, 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 
$396,175 for the period beginning on October 1, 2015, and ending 
on October 29, 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 
$151,101,093 for the period beginning on October 1, 2015, and 
ending on October 29, 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 
$8,240,437 for the period beginning on October 1, 2015, and 
ending on October 29, 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 
$396,175 for the period beginning on October 1, 2015, and 
ending on October 29, 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 
$79,235 for the period beginning on October 1, 2015, and ending 
on October 29, 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 $5,189,891 for the period beginning 
on October 1, 2015, and ending on October 29, 2015,’’;
H. R. 3236—11 
(2) by striking ‘‘$1,041,096 for such period’’ and inserting 
‘‘$99,044 for such period’’; and 
(3) by striking ‘‘$416,438 for such period’’ and inserting 
‘‘$39,617 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) $3,388,246 for the period beginning on October 1, 2015, 
and ending on October 29, 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 October 29, 2015— 
‘‘(A) $14,896 to carry out section 5115; 
‘‘(B) $1,727,322 to carry out subsections (a) and (b) 
of section 5116, of which not less than $1,081,557 shall 
be available to carry out section 5116(b); 
‘‘(C) $11,885 to carry out section 5116(f); 
‘‘(D) $49,522 to publish and distribute the Emergency 
Response Guidebook under section 5116(i)(3); and 
‘‘(E) $79,235 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 begin-
ning on October 1, 2014, and ending on July 31, 2015,’’ and inserting 
‘‘each of fiscal years 2013 through 2015 and $316,940 for the period 
beginning on October 1, 2015, and ending on October 29, 2015,’’. 
TITLE II—REVENUE PROVISIONS 
SEC. 2001. EXTENSION OF HIGHWAY TRUST FUND EXPENDITURE 
AUTHORITY. 
(a) HIGHWAY TRUST FUND.—Section 9503 of the Internal Rev-
enue Code of 1986 is amended— 
(1) by striking ‘‘August 1, 2015’’ in subsections (b)(6)(B), 
(c)(1), and (e)(3) and inserting ‘‘October 30, 2015’’, and 
(2) by striking ‘‘Highway and Transportation Funding Act 
of 2015’’ in subsections (c)(1) and (e)(3) and inserting ‘‘Surface
H. R. 3236—12 
Transportation and Veterans Health Care Choice Improvement 
Act of 2015’’. 
(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 
‘‘Surface Transportation and Veterans Health Care Choice 
Improvement Act of 2015’’, and 
(2) by striking ‘‘August 1, 2015’’ in subsection (d)(2) and 
inserting ‘‘October 30, 2015’’. 
(c) LEAKING UNDERGROUND STORAGE TANK TRUST FUND.—Sec-
tion 9508(e)(2) of such Code is amended by striking ‘‘August 1, 
2015’’ and inserting ‘‘October 30, 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 subpara-
graph (D) as subparagraph (G) and by inserting after subparagraph 
(C) the following new subparagraphs: 
‘‘(D) the amount of outstanding principal on the mort-
gage 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 PER-
SON 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 sub-
section (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
H. R. 3236—13 
‘‘(B) in the case of property not described in subpara-
graph (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 pro-
vide 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 bene-
ficial 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 fur-
nished 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
H. R. 3236—14 
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 regula-
tions 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 Sec-
retary 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 sub-
part 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 redesig-
nating 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
H. R. 3236—15 
(2) by inserting ‘‘(other than in the case of an overstatement 
of unrecovered cost or other basis)’’ in clause (iii) (as so redesig-
nated) 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 speci-
fied in section 6501 of the Internal Revenue Code of 1986 
(determined without regard to such amendments) for assess-
ment 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 CORPORA-
TIONS, 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 sub-
stituting ‘3rd month’ for ‘4th month’.’’. 
(3) EFFECTIVE DATES.—
H. R. 3236—16 
(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 51⁄2-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 31⁄2- 
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 For-
eign 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
H. R. 3236—17 
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 sub-
section 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 ‘‘Surface Transportation and Veterans 
Health Care Choice Improvement Act of 2015’’. 
(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 Rev-
enue 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.—Sec-
tion 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
H. R. 3236—18 
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 petro-
leum 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 COM-
PRESSED 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 subpara-
graphs: 
‘‘(K) $1,560,000,000 for fiscal year 2024. 
‘‘(L) $1,600,000,000 for fiscal year 2025.’’. 
TITLE IV—VETERANS PROVISIONS 
SEC. 4001. SHORT TITLE. 
This title may be cited as the ‘‘VA Budget and Choice Improve-
ment Act’’.
H. R. 3236—19 
SEC. 4002. PLAN TO CONSOLIDATE PROGRAMS OF DEPARTMENT OF 
VETERANS AFFAIRS TO IMPROVE ACCESS TO CARE. 
(a) PLAN.—The Secretary of Veterans Affairs shall develop a 
plan to consolidate all non-Department provider programs by estab-
lishing a new, single program to be known as the ‘‘Veterans Choice 
Program’’ to furnish hospital care and medical services to veterans 
enrolled in the system of patient enrollment established under 
section 1705(a) of title 38, United States Code, at non-Department 
facilities. 
(b) ELEMENTS.—The plan developed under subsection (a) to 
establish the Veterans Choice Program to furnish hospital care 
and medical services at non-Department facilities shall include, 
at a minimum, the following: 
(1) A standardized method to furnish such care and services 
that incorporates the strengths of the non-Department provider 
programs into a single streamlined program that the Secretary 
administers uniformly in each Veterans Service Integrated Net-
work and throughout the medical system of the Veterans Health 
Administration. 
(2) An identification of the eligibility requirements for any 
such care and services, including with respect to service-con-
nected disabilities and non-service-connected disabilities. 
(3) A description of the authorization process for such care 
or medical services, including with respect to identifying the 
roles of clinicians, schedulers, any third-party administrators, 
the Chief Business Office of the Department, and any other 
entity involved in the authorization process. 
(4) The structuring of the billing and reimbursement 
process, including the use of third-party medical claims adju-
dicators or technology that supports automatic adjudication. 
(5) A description of the reimbursement rate to be paid 
to health care providers under such program. 
(6) An identification of how the Secretary will determine 
the eligibility requirements of health care providers at non- 
Department facilities to participate in such program, including 
how the Secretary plans to structure a non-Department care 
network to allow the maximum amount of flexibility in pro-
viding care and services under the program. 
(7) An explanation of the processes to be used to ensure 
that the Secretary will fully comply with all requirements of 
chapter 39 of title 31, United States Code (commonly referred 
to as the ‘‘Prompt Payment Act’’), in paying for such care 
and services furnished at non-Department facilities. 
(8) A description of how, to the greatest extent practicable, 
the Secretary plans to use infrastructure and networks of non- 
Department provider programs that exist as of the date of 
the plan to implement such program. 
(9) A description of how— 
(A) health care providers at non-Department facilities 
that furnish such care or services to veterans under such 
program will have access to, and transmit back to the 
Department, the medical records of such veterans; and 
(B) the Department will receive from such non-Depart-
ment providers such medical records and any other relevant 
information.
H. R. 3236—20 
(10) A description of how the Secretary plans to ensure 
an efficient transition to such program for veterans who partici-
pate in the non-Department provider programs, including a 
timeline, milestones, and estimated costs for implementation, 
outreach, and training. 
(c) SUBMISSION.—Not later than November 1, 2015, the Sec-
retary shall submit to the Committees on Veterans’ Affairs of the 
House of Representatives and the Senate a report containing— 
(1) a description of each non-Department provider program 
and the statutory authority for each such program; 
(2) the plan under subsection (a); 
(3) the estimated costs and budgetary requirements to 
implement the plan and to furnish hospital care and medical 
services pursuant to such plan; and 
(4) any recommendations for legislative proposals the Sec-
retary determines necessary to implement such plan. 
(d) DEFINITIONS.—In this section: 
(1) The term ‘‘non-Department facility’’ has the meaning 
given that term in section 1701 of title 38, United States 
Code. 
(2) The term ‘‘non-Department provider programs’’ means 
each program administered by the Secretary of Veterans Affairs 
under which the Secretary enters into contracts or other agree-
ments with health care providers at non-Department facilities 
to furnish hospital care and medical services to veterans, 
including pursuant to the following: 
(A) Section 1703 of title 38, United States Code. 
(B) The Veterans Choice Program established by sec-
tion 101 of the Veterans Access, Choice, and Accountability 
Act of 2014 (Public Law 113–146; 38 U.S.C. 1701 note). 
(C) The Patient Centered Community Care Program 
(known as ‘‘PC3’’). 
(D) The pilot program established by section 403 of 
the Veterans’ Mental Health and Other Care Improvements 
Act of 2008 (Public Law 110–387; 38 U.S.C. 1703 note) 
(known as ‘‘Project ARCH’’). 
(E) Contracts relating to dialysis. 
(F) Agreements entered into by the Secretary with— 
(i) the Secretary of Defense, the Director of the 
Indian Health Service, or any the head of any other 
department or agency of the Federal Government; or 
(ii) any academic affiliate or other non-govern-
mental entity. 
(G) Programs relating to emergency care, including 
under sections 1725 and 1728 of title 38, United States 
Code. 
SEC. 4003. FUNDING ACCOUNT FOR NON-DEPARTMENT CARE. 
Each budget of the President submitted to Congress under 
section 1105 of title 31, United States Code, for fiscal year 2017 
and each fiscal year thereafter shall include an appropriations 
account for non-Department provider programs (as defined in sec-
tion 2(d)) to be comprised of— 
(1) discretionary medical services funding that is des-
ignated for hospital care and medical services furnished at 
non-Department facilities; and
H. R. 3236—21 
(2) any funds transferred for such purpose from the Vet-
erans Choice Fund established by section 802 of the Veterans 
Access, Choice, and Accountability Act of 2014 (Public Law 
113–146; 128 Stat. 1802). 
SEC. 4004. TEMPORARY AUTHORIZATION OF USE OF VETERANS 
CHOICE FUNDS FOR CERTAIN PROGRAMS. 
(a) IN GENERAL.—Subsection (c) of section 802 of the Veterans 
Access, Choice, and Accountability Act of 2014 (Public Law 113– 
146; 128 Stat. 1802) is amended— 
(1) in paragraph (1), by striking ‘‘Any amounts’’ and 
inserting ‘‘Except as provided by paragraph (3), any amounts’’; 
and 
(2) by adding at the end the following paragraph: 
‘‘(3) TEMPORARY AUTHORITY FOR OTHER USES.— 
‘‘(A) OTHER NON-DEPARTMENT CARE.—In addition to the 
use of amounts described in paragraph (1), of the amounts 
deposited in the Veterans Choice Fund, not more than 
$3,348,500,000 may be used by the Secretary during the 
period described in subparagraph (C) for amounts obligated 
by the Secretary on or after May 1, 2015, to furnish health 
care to individuals pursuant to chapter 17 of title 38, 
United States Code, at non-Department facilities, including 
pursuant to non-Department provider programs other than 
the program established by section 101. 
‘‘(B) HEPATITIS C.—Of the amount specified in subpara-
graph (A), not more than $500,000,000 may be used by 
the Secretary during the period described in subparagraph 
(C) for pharmaceutical expenses relating to the treatment 
of Hepatitis C. 
‘‘(C) PERIOD DESCRIBED.—The period described in this 
subparagraph is the period beginning on the date of the 
enactment of the VA Budget and Choice Improvement Act 
and ending on October 1, 2015. 
‘‘(D) REPORTS.—Not later than 14 days after the date 
of the enactment of the VA Budget and Choice Improve-
ment Act, and not less frequently than once every 14- 
day period thereafter during the period described in 
subparagraph (C), the Secretary shall submit to the appro-
priate congressional committees a report detailing— 
‘‘(i) the amounts used by the Secretary pursuant 
to subparagraphs (A) and (B); and 
‘‘(ii) an identification of such amounts listed by 
the non-Department provider program for which the 
amounts were used. 
‘‘(E) DEFINITIONS.—In this paragraph: 
‘‘(i) The term ‘appropriate congressional commit-
tees’ means— 
‘‘(I) the Committee on Veterans’ Affairs and 
the Committee on Appropriations of the House 
of Representatives; and 
‘‘(II) the Committee on Veterans’ Affairs and 
the Committee on Appropriations of the Senate. 
‘‘(ii) The term ‘non-Department facilities’ has the 
meaning given that term in section 1701 of title 38, 
United States Code.
H. R. 3236—22 
‘‘(iii) The term ‘non-Department provider program’ 
has the meaning given that term in section 4002(d) 
of the VA Budget and Choice Improvement Act.’’. 
(b) CONFORMING AMENDMENT.—Subsection (d)(1) of such section 
is amended by inserting before the period at the end the following: 
‘‘(or for hospital care and medical services pursuant to subsection 
(c)(3) of this section)’’. 
SEC. 4005. MODIFICATIONS OF VETERANS CHOICE PROGRAM. 
(a) INCREASED PERIOD OF FOLLOW-UP CARE.—Subsection (h) 
of section 101 of the Veterans Access, Choice, and Accountability 
Act of 2014 (Public Law 113–146; 38 U.S.C. 1701 note) is amended 
by striking ‘‘(but for a period not exceeding 60 days)’’. 
(b) EXPANSION
OF
ELIGIBILITY.—Such section is further 
amended— 
(1) by striking paragraph (1) of subsection (b) and inserting 
the following new paragraph: 
‘‘(1) the veteran is enrolled in the patient enrollment system 
of the Department of Veterans Affairs established and operated 
under section 1705 of title 38, United States Code, including 
any such veteran who has not received hospital care or medical 
services from the Department and has contacted the Depart-
ment seeking an initial appointment from the Department for 
the receipt of such care or services; and’’; and 
(2) in subsection (g)(1), by striking ‘‘In the case’’ and all 
that follows through ‘‘, when’’ and insert ‘‘When’’. 
(c) EXPANSION
OF
PROVIDERS.—Such section is further 
amended— 
(1) in subsection (a)(1)(B), by adding at the end the fol-
lowing new clause: 
‘‘(v) Subject to subsection (d)(5), a health care pro-
vider not otherwise covered under any of clauses (i) 
through (iv).’’; and 
(2) in subsection (d), by adding at the end the following 
new paragraph: 
‘‘(5) AGREEMENTS WITH OTHER PROVIDERS.—In accordance 
with the rates determined pursuant to paragraph (2), the Sec-
retary may enter into agreements under paragraph (1) for 
furnishing care and services to eligible veterans under this 
section with an entity specified in subsection (a)(1)(B)(v) if 
the entity meets criteria established by the Secretary for pur-
poses of this section.’’. 
(d) CLARIFICATION OF WAIT TIMES.—Subparagraph (A) of sub-
section (b)(2) of such section is amended to read as follows: 
‘‘(A) attempts, or has attempted, to schedule an 
appointment for the receipt of hospital care or medical 
services under chapter 17 of title 38, United States Code, 
but is unable to schedule an appointment within— 
‘‘(i) the wait-time goals of the Veterans Health 
Administration for the furnishing of such care or serv-
ices; or 
‘‘(ii) with respect to such care or services that 
are clinically necessary, the period determined nec-
essary for such care or services if such period is shorter 
than such wait-time goals;’’.
H. R. 3236—23 
(e) MODIFICATION OF DISTANCE REQUIREMENT.—Subparagraph 
(B) of subsection (b)(2) of such section is amended to read as 
follows: 
‘‘(B) resides more than 40 miles (as calculated based 
on distance traveled) from— 
‘‘(i) with respect to a veteran who is seeking pri-
mary care, a medical facility of the Department, 
including a community-based outpatient clinic, that 
is able to provide such primary care by a full-time 
primary care physician; or 
‘‘(ii) with respect to a veteran not covered under 
clause (i), the medical facility of the Department, 
including a community-based outpatient clinic, that 
is closest to the residence of the veteran;’’. 
SEC. 4006. LIMITATION ON DIALYSIS PILOT PROGRAM. 
(a) LIMITATION.—None of the funds authorized to be appro-
priated or otherwise made available to the Secretary of Veterans 
Affairs may be used to expand the dialysis pilot program or to 
create any new dialysis capability provided by the Department 
in a facility that is not an initial facility under the dialysis pilot 
program until— 
(1) an independent analysis of the dialysis pilot program 
is conducted for each such initial facility; 
(2) the Secretary submits to the appropriate congressional 
committees the report under subsection (b); and 
(3) a period of 180 days has elapsed following the date 
on which the Secretary submits such report. 
(b) REPORT.—The Secretary shall submit to the appropriate 
congressional committees a report containing the following: 
(1) The independent analysis described in subsection (a)(1). 
(2) A five-year dialysis investment plan explaining all of 
the options of the Secretary for delivering dialysis care to 
veterans, including how and where such care will be delivered. 
(c) DEFINITIONS.—In this section: 
(1) The term ‘‘appropriate congressional committees’’ 
means— 
(A) the Committee on Veterans’ Affairs and the Com-
mittee on Appropriations of the House of Representatives; 
and 
(B) the Committee on Veterans’ Affairs and the Com-
mittee on Appropriations of the Senate. 
(2) The term ‘‘dialysis pilot program’’ means the pilot dem-
onstration program approved by the Under Secretary of Vet-
erans Affairs for Health in August 2010 and by the Secretary 
of Veterans Affairs in September 2010 to provide dialysis care 
to patients at certain outpatient facilities operated by the 
Department of Veterans Affairs. 
(3) The term ‘‘initial facility’’ means one of the four out-
patient facilities identified by the Secretary to participate in 
the dialysis pilot program prior to the date of the enactment 
of this Act. 
SEC. 4007. AMENDMENTS TO INTERNAL REVENUE CODE WITH 
RESPECT TO HEALTH COVERAGE OF VETERANS. 
(a) EXEMPTION IN DETERMINATION OF EMPLOYER HEALTH INSUR-
ANCE MANDATE.—
H. R. 3236—24 
(1) IN GENERAL.—Section 4980H(c)(2) of the Internal Rev-
enue Code of 1986 is amended by adding at the end the fol-
lowing: 
‘‘(F) EXEMPTION FOR HEALTH COVERAGE UNDER TRICARE 
OR
THE
VETERANS
ADMINISTRATION.—Solely for purposes 
of determining whether an employer is an applicable large 
employer under this paragraph for any month, an indi-
vidual shall not be taken into account as an employee 
for such month if such individual has medical coverage 
for such month under— 
‘‘(i) chapter 55 of title 10, United States Code, 
including coverage under the TRICARE program, or 
‘‘(ii) under a health care program under chapter 
17 or 18 of title 38, United States Code, as determined 
by the Secretary of Veterans Affairs, in coordination 
with the Secretary of Health and Human Services and 
the Secretary.’’. 
(2) EFFECTIVE DATE.—The amendment made by this sub-
section shall apply to months beginning after December 31, 
2013. 
(b) ELIGIBILITY FOR HEALTH SAVINGS ACCOUNT NOT AFFECTED 
BY
RECEIPT
OF
MEDICAL
CARE
FOR
SERVICE-CONNECTED
DIS-
ABILITY.— 
(1) IN GENERAL.—Section 223(c)(1) of the Internal Revenue 
Code of 1986 is amended by adding at the end the following 
new subparagraph: 
‘‘(C) SPECIAL RULE FOR INDIVIDUALS ELIGIBLE FOR CER-
TAIN VETERANS BENEFITS.—An individual shall not fail to 
be treated as an eligible individual for any period merely 
because the individual receives hospital care or medical 
services under any law administered by the Secretary of 
Veterans Affairs for a service-connected disability (within 
the meaning of section 101(16) of title 38, United States 
Code).’’. 
(2) EFFECTIVE DATE.—The amendment made by this sub-
section shall apply to months beginning after December 31, 
2015. 
SEC. 4008. EMERGENCY DESIGNATIONS. 
(a) IN GENERAL.—This title, except for section 4007, is des-
ignated as an emergency requirement pursuant to section 4(g) of 
the Statutory Pay-As-You-Go Act of 2010 (2 U.S.C. 933(g)).
H. R. 3236—25 
(b) DESIGNATION IN SENATE.—In the Senate, this title, except 
for section 4007, is designated as an emergency requirement pursu-
ant to section 403(a) of S. Con. Res. 13 (111th Congress), the 
concurrent resolution on the budget for fiscal year 2010. 
Speaker of the House of Representatives. 
Vice President of the United States and
President of the Senate.