H. R. 22—409 
‘‘(i) REGULATION.—Not later than 18 months after the date 
of enactment of this section, the Secretary shall promulgate regula-
tions on the requirements of this section, consistent with this sec-
tion.’’. 
(b) RULE OF CONSTRUCTION.— 
(1) ORIGINAL INFORMATION.—Information submitted to the 
Secretary of Transportation by a whistleblower in accordance 
with the requirements of section 30172 of title 49, United 
States Code, shall not lose its status as original information 
solely because the whistleblower submitted the information 
prior to the effective date of the regulations issued under sub-
section (i) of that section if that information was submitted 
after the date of enactment of this Act. 
(2) AWARDS.—A whistleblower may receive an award under 
section 30172 of title 49, United States Code, regardless of 
whether the violation underlying the covered action occurred 
prior to the date of enactment of this Act, and may receive 
an award prior to the Secretary of Transportation promulgating 
the regulations under subsection (i) of that section. 
(c) CONFORMING AMENDMENTS.—The table of contents of sub-
chapter IV of chapter 301 of title 49, United States Code, is amended 
by adding at the end the following: 
‘‘30172. Whistleblower incentives and protections.’’. 
Subtitle D—Additional Motor Vehicle 
Provisions 
SEC. 24401. REQUIRED REPORTING OF NHTSA AGENDA. 
Not later than December 1 of the year beginning after the 
date of enactment of this Act, and each year thereafter, the Adminis-
trator of the National Highway Traffic Safety Administration shall 
publish on the public website of the Administration, and file with 
the Committees on Energy and Commerce and Transportation and 
Infrastructure of the House of Representatives and the Committee 
on Commerce, Science, and Transportation of the Senate an annual 
plan for the following calendar year detailing the Administration’s 
projected activities, including— 
(1) the Administrator’s policy priorities; 
(2) any rulemakings projected to be commenced; 
(3) any plans to develop guidelines; 
(4) any plans to restructure the Administration or to estab-
lish or alter working groups; 
(5) any planned projects or initiatives of the Administra-
tion, including the working groups and advisory committees 
of the Administration; and 
(6) any projected dates or timetables associated with any 
of the items described in paragraphs (1) through (5). 
SEC. 24402. APPLICATION OF REMEDIES FOR DEFECTS AND NON-
COMPLIANCE. 
Section 30120(g)(1) of title 49, United States Code, is amended 
by striking ‘‘10 calendar years’’ and inserting ‘‘15 calendar years’’. 
SEC. 24403. RETENTION OF SAFETY RECORDS BY MANUFACTURERS. 
(a) RULE.—Not later than 18 months after the date of enact-
ment of this Act, the Secretary of Transportation shall issue a
H. R. 22—410 
final rule pursuant to section 30117 of title 49, United States 
Code, requiring each manufacturer of motor vehicles or motor 
vehicle equipment to retain all motor vehicle safety records required 
to be maintained by manufacturers under section 576.6 of title 
49, Code of Federal Regulations, for a period of not less than 
10 calendar years from the date on which they were generated 
or acquired by the manufacturer. 
(b) APPLICATION.—The rule required by subsection (a) shall 
apply with respect to any record described in such subsection that 
is in the possession of a manufacturer on the effective date of 
such rule. 
SEC. 24404. NONAPPLICATION OF PROHIBITIONS RELATING TO NON-
COMPLYING MOTOR VEHICLES TO VEHICLES USED FOR 
TESTING OR EVALUATION. 
Section 30112(b) of title 49, United States Code, is amended— 
(1) in paragraph (8), by striking ‘‘; or’’ and inserting a 
semicolon; 
(2) in paragraph (9), by striking the period at the end 
and inserting ‘‘; or’’; and 
(3) by adding at the end the following new paragraph: 
‘‘(10) the introduction of a motor vehicle in interstate com-
merce solely for purposes of testing or evaluation by a manufac-
turer that agrees not to sell or offer for sale the motor vehicle 
at the conclusion of the testing or evaluation and that prior 
to the date of enactment of this paragraph— 
‘‘(A) has manufactured and distributed motor vehicles 
into the United States that are certified to comply with 
all applicable Federal motor vehicle safety standards; 
‘‘(B) has submitted to the Secretary appropriate manu-
facturer identification information under part 566 of title 
49, Code of Federal Regulations; and 
‘‘(C) if applicable, has identified an agent for service 
of process in accordance with part 551 of such title.’’. 
SEC. 24405. TREATMENT OF LOW-VOLUME MANUFACTURERS. 
(a) EXEMPTION FROM VEHICLE SAFETY STANDARDS FOR LOW- 
VOLUME MANUFACTURERS.—Section 30114 of title 49, United States 
Code, is amended— 
(1) by striking ‘‘The’’ and inserting ‘‘(A) VEHICLES USED 
FOR PARTICULAR PURPOSES. The’’; and 
(2) by adding at the end the following new subsection: 
‘‘(b) EXEMPTION FOR LOW-VOLUME MANUFACTURERS.— 
‘‘(1) IN GENERAL.—The Secretary shall— 
‘‘(A) exempt from section 30112(a) of this title not 
more than 325 replica motor vehicles per year that are 
manufactured or imported by a low-volume manufacturer; 
and 
‘‘(B) except as provided in paragraph (4) of this sub-
section, limit any such exemption to the Federal Motor 
Vehicle Safety Standards applicable to motor vehicles and 
not motor vehicle equipment. 
‘‘(2) REGISTRATION REQUIREMENT.—To qualify for an exemp-
tion under paragraph (1), a low-volume manufacturer shall 
register with the Secretary at such time, in such manner, 
and under such terms that the Secretary determines appro-
priate. The Secretary shall establish terms that ensure that 
no person may register as a low-volume manufacturer if the
H. R. 22—411 
person is registered as an importer under section 30141 of 
this title. 
‘‘(3) PERMANENT LABEL REQUIREMENT.— 
‘‘(A) IN GENERAL.—The Secretary shall require a low- 
volume manufacturer to affix a permanent label to a motor 
vehicle exempted under paragraph (1) that identifies the 
specified standards and regulations for which such vehicle 
is exempt from section 30112(a), states that the vehicle 
is a replica, and designates the model year such vehicle 
replicates. 
‘‘(B) WRITTEN NOTICE.—The Secretary may require a 
low-volume manufacturer of a motor vehicle exempted 
under paragraph (1) to deliver written notice of the exemp-
tion to— 
‘‘(i) the dealer; and 
‘‘(ii) the first purchaser of the motor vehicle, if 
the first purchaser is not an individual that purchases 
the motor vehicle for resale. 
‘‘(C) REPORTING REQUIREMENT.—A low-volume manu-
facturer shall annually submit a report to the Secretary 
including the number and description of the motor vehicles 
exempted under paragraph (1) and a list of the exemptions 
described on the label affixed under subparagraph (A). 
‘‘(4) EFFECT
ON
OTHER
PROVISIONS.—Any motor vehicle 
exempted under this subsection shall also be exempted from 
sections 32304, 32502, and 32902 of this title and from section 
3 of the Automobile Information Disclosure Act (15 U.S.C. 
1232). 
‘‘(5) LIMITATION AND PUBLIC NOTICE.—The Secretary shall 
have 90 days to review and approve or deny a registration 
submitted under paragraph (2). If the Secretary determines 
that any such registration submitted is incomplete, the Sec-
retary shall have an additional 30 days for review. Any registra-
tion not approved or denied within 90 days after initial submis-
sion, or 120 days if the registration submitted is incomplete, 
shall be deemed approved. The Secretary shall have the 
authority to revoke an existing registration based on a failure 
to comply with requirements set forth in this subsection or 
a finding by the Secretary of a safety-related defect or unlawful 
conduct under this chapter that poses a significant safety risk. 
The registrant shall be provided a reasonable opportunity to 
correct all deficiencies, if such are correctable based on the 
sole discretion of the Secretary. An exemption granted by the 
Secretary to a low-volume manufacturer under this subsection 
may not be transferred to any other person, and shall expire 
at the end of the calendar year for which it was granted 
with respect to any volume authorized by the exemption that 
was not applied by the low-volume manufacturer to vehicles 
built during that calendar year. The Secretary shall maintain 
an up-to-date list of registrants and a list of the make and 
model of motor vehicles exempted under paragraph (1) on at 
least an annual basis and publish such list in the Federal 
Register or on a website operated by the Secretary. 
‘‘(6) LIMITATION OF LIABILITY FOR ORIGINAL MANUFACTUR-
ERS, LICENSORS OR OWNERS OF PRODUCT CONFIGURATION, TRADE 
DRESS, OR
DESIGN
PATENTS.—The original manufacturer, its 
successor or assignee, or current owner, who grants a license
H. R. 22—412 
or otherwise transfers rights to a low-volume manufacturer 
shall incur no liability to any person or entity under Federal 
or State statute, regulation, local ordinance, or under any Fed-
eral or State common law for such license or assignment to 
a low-volume manufacturer. 
‘‘(7) DEFINITIONS.—In this subsection: 
‘‘(A) LOW-VOLUME
MANUFACTURER.—The term ‘low- 
volume manufacturer’ means a motor vehicle manufacturer, 
other than a person who is registered as an importer under 
section 30141 of this title, whose annual worldwide produc-
tion, including by a parent or subsidiary of the manufac-
turer, if applicable, is not more than 5,000 motor vehicles. 
‘‘(B) REPLICA MOTOR VEHICLE.—The term ‘replica motor 
vehicle’ means a motor vehicle produced by a low-volume 
manufacturer and that— 
‘‘(i) is intended to resemble the body of another 
motor vehicle that was manufactured not less than 
25 years before the manufacture of the replica motor 
vehicle; and 
‘‘(ii) is manufactured under a license for the 
product configuration, trade dress, trademark, or 
patent, for the motor vehicle that is intended to be 
replicated from the original manufacturer, its succes-
sors or assignees, or current owner of such product 
configuration, trade dress, trademark, or patent rights. 
‘‘(8) CONSTRUCTION.—Except as provided in paragraphs (1) 
and (4), a registrant shall be considered a motor vehicle manu-
facturer for purposes of parts A and C of subtitle VI of this 
title. Nothing shall be construed to exempt a registrant from 
complying with the requirements under sections 30116 through 
30120A of this title if the motor vehicle excepted under para-
graph (1) contains a defect related to motor vehicle safety. 
‘‘(9) STATE REGISTRATION.—Nothing in this subsection shall 
be construed to preempt, affect, or supersede any State titling 
or registration law or regulation for a replica motor vehicle, 
or exempt a person from complying with such law or regula-
tion.’’. 
(b) VEHICLE
EMISSION
COMPLIANCE
STANDARDS
FOR
LOW- 
VOLUME MOTOR VEHICLE MANUFACTURERS.—Section 206(a) of the 
Clean Air Act (42 U.S.C. 7525(a)) is amended by adding at the 
end the following new paragraph: 
‘‘(5)(A) A motor vehicle engine (including all engine emis-
sion controls) may be installed in an exempted specially pro-
duced motor vehicle if the motor vehicle engine is from a 
motor vehicle that is covered by a certificate of conformity 
issued by the Administrator for the model year in which the 
exempted specially produced motor vehicle is produced, or the 
motor vehicle engine is covered by an Executive order subject 
to regulations promulgated by the California Air Resources 
Board for the model year in which the exempted specially 
produced motor vehicle is produced, and— 
‘‘(i) the manufacturer of the engine supplies writ-
ten instructions to the Administrator and the manufac-
turer of the exempted specially produced motor vehicle 
explaining how to install the engine and maintain 
functionality of the engine’s emission control system
H. R. 22—413 
and the on-board diagnostic system (commonly known 
as ‘OBD’), except with respect to evaporative emissions; 
‘‘(ii) the manufacturer of the exempted specially 
produced motor vehicle installs the engine in accord-
ance with such instructions and certifies such installa-
tion in accordance with subparagraph (E); 
‘‘(iii) the installation instructions include emission 
control warranty information from the engine manufac-
turer in compliance with section 207, including where 
warranty repairs can be made, emission control labels 
to be affixed to the vehicle, and the certificate of con-
formity number for the applicable vehicle in which 
the engine was originally intended or the applicable 
Executive order number for the engine; and 
‘‘(iv) the manufacturer of the exempted specially 
produced motor vehicle does not produce more than 
325 such vehicles in the calendar year in which the 
vehicle is produced. 
‘‘(B) A motor vehicle containing an engine compliant 
with the requirements of subparagraph (A) shall be treated 
as meeting the requirements of section 202 applicable to 
new vehicles produced or imported in the model year in 
which the exempted specially produced motor vehicle is 
produced or imported. 
‘‘(C) Engine installations that are not performed in 
accordance with installation instructions provided by the 
manufacturer and alterations to the engine not in accord-
ance with the installation instructions shall— 
‘‘(i) be treated as prohibited acts by the installer 
under section 203 and any applicable regulations; and 
‘‘(ii) subject to civil penalties under section 205(a), 
civil actions under section 205(b), and administrative 
assessment of penalties under section 205(c). 
‘‘(D) The manufacturer of an exempted specially pro-
duced motor vehicle that has an engine compliant with 
the requirements of subparagraph (A) shall provide to the 
purchaser of such vehicle all information received by the 
manufacturer from the engine manufacturer, including 
information regarding emissions warranties from the 
engine manufacturer and all emissions-related recalls by 
the engine manufacturer. 
‘‘(E) To qualify to install an engine under this para-
graph, and sell, offer for sale, introduce into commerce, 
deliver for introduction into commerce or import an 
exempted specially produced motor vehicle, a manufacturer 
of exempted specially produced motor vehicles shall register 
with the Administrator at such time and in such manner 
as the Administrator determines appropriate. The manufac-
turer shall submit an annual report to the Administrator 
that includes— 
‘‘(i) a description of the exempted specially pro-
duced motor vehicles and engines installed in such 
vehicles; 
‘‘(ii) the certificate of conformity number issued 
to the motor vehicle in which the engine was originally 
intended or the applicable Executive order number 
for the engine; and
H. R. 22—414 
‘‘(iii) a certification that it produced all exempted 
specially produced motor vehicles according to the writ-
ten instructions from the engine manufacturer, and 
otherwise that the engine conforms in all material 
respects to the description in the application for the 
applicable certificate of conformity or Executive order. 
‘‘(F) Exempted specially produced motor vehicles 
compliant with this paragraph shall be exempted from— 
‘‘(i) motor vehicle certification testing under this 
section; and 
‘‘(ii) vehicle emission control inspection and 
maintenance programs required under section 110. 
‘‘(G)(i) Except as provided in subparagraphs (A) 
through (F), a person engaged in the manufacturing or 
assembling of exempted specially produced motor vehicles 
shall be considered a manufacturer for purposes of this 
Act. 
‘‘(ii) Nothing in this paragraph shall be construed to 
exempt any person from the prohibitions in section 
203(a)(3) or the requirements in sections 208, 206(c), or 
202(m)(5). 
‘‘(H) In this paragraph: 
‘‘(i) The term ‘exempted specially produced motor 
vehicle’ means a light-duty vehicle or light-duty truck 
produced by a low-volume manufacturer and that— 
‘‘(I) is intended to resemble the body of another 
motor vehicle that was manufactured not less than 
25 years before the manufacture of the exempted 
specially produced motor vehicle; and 
‘‘(II) is manufactured under a license for the 
product configuration, trade dress, trademark, or 
patent, for the motor vehicle that is intended to 
be replicated from the original manufacturer, its 
successors or assignees, or current owner of such 
product configuration, trade dress, trademark, or 
patent rights. 
‘‘(ii) The term ‘low-volume manufacturer’ means 
a motor vehicle manufacturer, other than a person 
who is registered as an importer under section 30141 
of title 49, United States Code, whose annual world-
wide production, including by a parent or subsidiary 
of the manufacturer, if applicable, is not more than 
5,000 motor vehicles.’’. 
(c) IMPLEMENTATION.—Not later than 12 months after the date 
of enactment of this Act, the Secretary of Transportation and the 
Administrator of the Environmental Protection Agency shall issue 
such regulations as may be necessary to implement the amendments 
made by subsections (a) and (b), respectively. 
SEC. 24406. MOTOR VEHICLE SAFETY GUIDELINES. 
Section 30111 of title 49, United States Code, is amended 
by adding at the end the following new subsection: 
‘‘(f) MOTOR VEHICLE SAFETY GUIDELINES.— 
‘‘(1) IN GENERAL.—No guidelines issued by the Secretary 
with respect to motor vehicle safety shall confer any rights 
on any person, State, or locality, nor shall operate to bind 
the Secretary or any person to the approach recommended
H. R. 22—415 
in such guidelines. In any enforcement action with respect 
to motor vehicle safety, the Secretary shall allege a violation 
of a provision of this subtitle, a motor vehicle safety standard 
issued under this subtitle, or another relevant statute or regula-
tion. The Secretary may not base an enforcement action on, 
or execute a consent order based on, practices that are alleged 
to be inconsistent with any such guidelines, unless the practices 
allegedly violate a provision of this subtitle, a motor vehicle 
safety standard issued under this subtitle, or another relevant 
statute or regulation. 
‘‘(2) RULE OF CONSTRUCTION.—Nothing in this subsection 
shall be construed to confer any authority upon or negate 
any authority of the Secretary to issue guidelines under this 
chapter.’’. 
SEC. 24407. IMPROVEMENT OF DATA COLLECTION ON CHILD OCCU-
PANTS IN VEHICLE CRASHES. 
(a) IN GENERAL.—Not later than 1 year after the date of enact-
ment of this Act, the Secretary shall revise the crash investigation 
data collection system of the National Highway Traffic Safety 
Administration to include the collection of the following data in 
connection with vehicle crashes whenever a child restraint system 
was in use in a vehicle involved in a crash: 
(1) The type or types of child restraint systems in use 
during the crash in any vehicle involved in the crash, including 
whether a five-point harness or belt-positioning booster. 
(2) If a five-point harness child restraint system was in 
use during the crash, whether the child restraint system was 
forward-facing or rear-facing in the vehicle concerned. 
(b) CONSULTATION.—In implementing subsection (a), the Sec-
retary shall work with law enforcement officials, safety advocates, 
the medical community, and research organizations to improve 
the recordation of data described in subsection (a) in police and 
other applicable incident reports. 
(c) REPORT.—Not later than 3 years after the date of enactment 
of this Act, the Secretary shall submit to the Committee on Com-
merce, Science, and Transportation of the Senate and the Com-
mittee on Energy and Commerce of the House of Representatives 
a report on child occupant crash data collection in the crash inves-
tigation data collection system of the National Highway Traffic 
Safety Administration pursuant to the revision required by sub-
section (a). 
DIVISION C—FINANCE 
TITLE XXXI—HIGHWAY TRUST FUND 
AND RELATED TAXES 
Subtitle A—Extension of Trust Fund 
Expenditure Authority and Related Taxes 
SEC. 31101. EXTENSION OF HIGHWAY TRUST FUND EXPENDITURE 
AUTHORITY. 
(a) HIGHWAY TRUST FUND.—Section 9503 of the Internal Rev-
enue Code of 1986 is amended—
H. R. 22—416 
(1) by striking ‘‘December 5, 2015’’ in subsections (b)(6)(B), 
(c)(1), and (e)(3) and inserting ‘‘October 1, 2020’’, and 
(2) by striking ‘‘Surface Transportation Extension Act of 
2015, Part II’’ in subsections (c)(1) and (e)(3) and inserting 
‘‘FAST Act’’. 
(b) SPORT FISH RESTORATION
AND BOATING TRUST FUND.— 
Section 9504 of such Code is amended— 
(1) by striking ‘‘Surface Transportation Extension Act of 
2015, Part II’’ each place it appears in subsection (b)(2) and 
inserting ‘‘FAST Act’’, and 
(2) by striking ‘‘December 5, 2015’’ in subsection (d)(2) 
and inserting ‘‘October 1, 2020’’. 
(c) LEAKING UNDERGROUND STORAGE TANK TRUST FUND.—Sec-
tion 9508(e)(2) of such Code is amended by striking ‘‘December 
5, 2015’’ and inserting ‘‘October 1, 2020’’. 
SEC. 31102. EXTENSION OF HIGHWAY-RELATED TAXES. 
(a) IN GENERAL.— 
(1) Each of the following provisions of the Internal Revenue 
Code of 1986 is amended by striking ‘‘September 30, 2016’’ 
and inserting ‘‘September 30, 2022’’: 
(A) Section 4041(a)(1)(C)(iii)(I). 
(B) Section 4041(m)(1)(B). 
(C) Section 4081(d)(1). 
(2) Each of the following provisions of such Code is amended 
by striking ‘‘October 1, 2016’’ and inserting ‘‘October 1, 2022’’: 
(A) Section 4041(m)(1)(A). 
(B) Section 4051(c). 
(C) Section 4071(d). 
(D) Section 4081(d)(3). 
(b) EXTENSION
OF TAX, ETC., ON USE
OF CERTAIN HEAVY 
VEHICLES.—Each of the following provisions of the Internal Revenue 
Code of 1986 is amended by striking ‘‘2017’’ each place it appears 
and inserting ‘‘2023’’: 
(1) Section 4481(f). 
(2) Subsections (c)(4) and (d) of section 4482. 
(c) FLOOR STOCKS REFUNDS.—Section 6412(a)(1) of the Internal 
Revenue Code of 1986 is amended— 
(1) by striking ‘‘October 1, 2016’’ each place it appears 
and inserting ‘‘October 1, 2022’’; 
(2) by striking ‘‘March 31, 2017’’ each place it appears 
and inserting ‘‘March 31, 2023’’; and 
(3) by striking ‘‘January 1, 2017’’ and inserting ‘‘January 
1, 2023’’. 
(d) EXTENSION OF CERTAIN EXEMPTIONS.— 
(1) Section 4221(a) of the Internal Revenue Code of 1986 
is amended by striking ‘‘October 1, 2016’’ and inserting ‘‘October 
1, 2022’’. 
(2) Section 4483(i) of such Code is amended by striking 
‘‘October 1, 2017’’ and inserting ‘‘October 1, 2023’’. 
(e) EXTENSION OF TRANSFERS OF CERTAIN TAXES.— 
(1) IN GENERAL.—Section 9503 of the Internal Revenue 
Code of 1986 is amended— 
(A) in subsection (b)— 
(i) by striking ‘‘October 1, 2016’’ each place it 
appears in paragraphs (1) and (2) and inserting 
‘‘October 1, 2022’’;
H. R. 22—417 
(ii) by striking ‘‘OCTOBER 1, 2016’’ in the heading 
of paragraph (2) and inserting ‘‘OCTOBER 1, 2022’’; 
(iii) by striking ‘‘September 30, 2016’’ in paragraph 
(2) and inserting ‘‘September 30, 2022’’; and 
(iv) by striking ‘‘July 1, 2017’’ in paragraph (2) 
and inserting ‘‘July 1, 2023’’; and 
(B) in subsection (c)(2), by striking ‘‘July 1, 2017’’ and 
inserting ‘‘July 1, 2023’’. 
(2) MOTORBOAT AND SMALL-ENGINE FUEL TAX TRANSFERS.— 
(A) IN
GENERAL.—Paragraphs (3)(A)(i) and (4)(A) of 
section 9503(c) of such Code are each amended by striking 
‘‘October 1, 2016’’ and inserting ‘‘October 1, 2022’’. 
(B) CONFORMING AMENDMENTS TO LAND AND WATER 
CONSERVATION FUND.—Section 200310 of title 54, United 
States Code, is amended— 
(i) by striking ‘‘October 1, 2017’’ each place it 
appears and inserting ‘‘October 1, 2023’’; and 
(ii) by striking ‘‘October 1, 2016’’ and inserting 
‘‘October 1, 2022’’. 
(f) EFFECTIVE DATE.—The amendments made by this section 
shall take effect on October 1, 2016. 
Subtitle B—Additional Transfers to 
Highway Trust Fund 
SEC. 31201. FURTHER ADDITIONAL TRANSFERS TO TRUST FUND. 
Subsection (f) of section 9503 of the Internal Revenue Code 
of 1986 is amended by redesignating paragraph (8) as paragraph 
(10) and inserting after paragraph (7) the following new paragraphs: 
‘‘(8) FURTHER TRANSFERS TO TRUST FUND.—Out of money 
in the Treasury not otherwise appropriated, there is hereby 
appropriated— 
‘‘(A) $51,900,000,000 to the Highway Account (as 
defined in subsection (e)(5)(B)) in the Highway Trust Fund; 
and 
‘‘(B) $18,100,000,000 to the Mass Transit Account in 
the Highway Trust Fund. 
‘‘(9) ADDITIONAL
INCREASE
IN
FUND
BALANCE.—There is 
hereby transferred to the Highway Account (as defined in sub-
section (e)(5)(B)) in the Highway Trust Fund amounts appro-
priated from the Leaking Underground Storage Tank Trust 
Fund under section 9508(c)(4).’’. 
SEC. 31202. TRANSFER TO HIGHWAY TRUST FUND OF CERTAIN MOTOR 
VEHICLE SAFETY PENALTIES. 
(a) IN GENERAL.—Paragraph (5) of section 9503(b) of the 
Internal Revenue Code of 1986 is amended— 
(1) by striking ‘‘There are hereby’’ and inserting the fol-
lowing: 
‘‘(A) IN GENERAL.—There are hereby’’, and 
(2) by adding at the end the following new paragraph: 
‘‘(B) PENALTIES RELATED TO MOTOR VEHICLE SAFETY.— 
‘‘(i) IN GENERAL.—There are hereby appropriated 
to the Highway Trust Fund amounts equivalent to 
covered motor vehicle safety penalty collections.
H. R. 22—418 
‘‘(ii) COVERED
MOTOR
VEHICLE
SAFETY
PENALTY 
COLLECTIONS.—For purposes of this subparagraph, the 
term ‘covered motor vehicle safety penalty collections’ 
means any amount collected in connection with a civil 
penalty under section 30165 of title 49, United States 
Code, reduced by any award authorized by the Sec-
retary of Transportation to be paid to any person in 
connection with information provided by such person 
related to a violation of chapter 301 of such title which 
is a predicate to such civil penalty.’’. 
(b) EFFECTIVE DATE.—The amendments made by this section 
shall apply to amounts collected after the date of the enactment 
of this Act. 
SEC. 31203. APPROPRIATION FROM LEAKING UNDERGROUND STOR-
AGE TANK TRUST FUND. 
(a) 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: 
‘‘(4) ADDITIONAL TRANSFER TO HIGHWAY TRUST FUND.—Out 
of amounts in the Leaking Underground Storage Tank Trust 
Fund there is hereby appropriated— 
‘‘(A) on the date of the enactment of the FAST Act, 
$100,000,000, 
‘‘(B) on October 1, 2016, $100,000,000, and 
‘‘(C) on October 1, 2017, $100,000,000, 
to be transferred under section 9503(f)(9) to the Highway 
Account (as defined in section 9503(e)(5)(B)) in the Highway 
Trust Fund.’’. 
(b) CONFORMING
AMENDMENT.—Section 9508(c)(1) of the 
Internal Revenue Code of 1986 is amended by striking ‘‘paragraphs 
(2) and (3)’’ and inserting ‘‘paragraphs (2), (3), and (4)’’. 
TITLE XXXII—OFFSETS 
Subtitle A—Tax Provisions 
SEC. 32101. REVOCATION OR DENIAL OF PASSPORT IN CASE OF CER-
TAIN UNPAID TAXES. 
(a) IN GENERAL.—Subchapter D of chapter 75 of the Internal 
Revenue Code of 1986 is amended by adding at the end the following 
new section: 
‘‘SEC. 7345. REVOCATION OR DENIAL OF PASSPORT IN CASE OF CER-
TAIN TAX DELINQUENCIES. 
‘‘(a) IN GENERAL.—If the Secretary receives certification by 
the Commissioner of Internal Revenue that an individual has a 
seriously delinquent tax debt, the Secretary shall transmit such 
certification to the Secretary of State for action with respect to 
denial, revocation, or limitation of a passport pursuant to section 
32101 of the FAST Act. 
‘‘(b) SERIOUSLY DELINQUENT TAX DEBT.— 
‘‘(1) IN GENERAL.—For purposes of this section, the term 
‘seriously delinquent tax debt’ means an unpaid, legally enforce-
able Federal tax liability of an individual— 
‘‘(A) which has been assessed,
H. R. 22—419 
‘‘(B) which is greater than $50,000, and 
‘‘(C) with respect to which— 
‘‘(i) a notice of lien has been filed pursuant to 
section 6323 and the administrative rights under sec-
tion 6320 with respect to such filing have been 
exhausted or have lapsed, or 
‘‘(ii) a levy is made pursuant to section 6331. 
‘‘(2) EXCEPTIONS.—Such term shall not include— 
‘‘(A) a debt that is being paid in a timely manner 
pursuant to an agreement to which the individual is party 
under section 6159 or 7122, and 
‘‘(B) a debt with respect to which collection is sus-
pended with respect to the individual— 
‘‘(i) because a due process hearing under section 
6330 is requested or pending, or 
‘‘(ii) because an election under subsection (b) or 
(c) of section 6015 is made or relief under subsection 
(f) of such section is requested. 
‘‘(c) REVERSAL OF CERTIFICATION.— 
‘‘(1) IN GENERAL.—In the case of an individual with respect 
to whom the Commissioner makes a certification under sub-
section (a), the Commissioner shall notify the Secretary (and 
the Secretary shall subsequently notify the Secretary of State) 
if such certification is found to be erroneous or if the debt 
with respect to such certification is fully satisfied or ceases 
to be a seriously delinquent tax debt by reason of subsection 
(b)(2). 
‘‘(2) TIMING OF NOTICE.— 
‘‘(A) FULL SATISFACTION OF DEBT.—In the case of a 
debt that has been fully satisfied or has become legally 
unenforceable, such notification shall be made not later 
than the date required for issuing the certificate of release 
of lien with respect to such debt under section 6325(a). 
‘‘(B) INNOCENT SPOUSE RELIEF.—In the case of an indi-
vidual who makes an election under subsection (b) or (c) 
of section 6015, or requests relief under subsection (f) of 
such section, such notification shall be made not later 
than 30 days after any such election or request. 
‘‘(C) 
INSTALLMENT
AGREEMENT
OR
OFFER-IN-COM-
PROMISE.—In the case of an installment agreement under 
section 6159 or an offer-in-compromise under section 7122, 
such notification shall be made not later than 30 days 
after such agreement is entered into or such offer is 
accepted by the Secretary. 
‘‘(D) ERRONEOUS CERTIFICATION.—In the case of a cer-
tification found to be erroneous, such notification shall 
be made as soon as practicable after such finding. 
‘‘(d) CONTEMPORANEOUS NOTICE TO INDIVIDUAL.—The Commis-
sioner shall contemporaneously notify an individual of any certifi-
cation under subsection (a), or any reversal of certification under 
subsection (c), with respect to such individual. Such notice shall 
include a description in simple and nontechnical terms of the right 
to bring a civil action under subsection (e). 
‘‘(e) JUDICIAL REVIEW OF CERTIFICATION.— 
‘‘(1) IN GENERAL.—After the Commissioner notifies an indi-
vidual under subsection (d), the taxpayer may bring a civil 
action against the United States in a district court of the
H. R. 22—420 
United States or the Tax Court to determine whether the 
certification was erroneous or whether the Commissioner has 
failed to reverse the certification. 
‘‘(2) DETERMINATION.—If the court determines that such 
certification was erroneous, then the court may order the Sec-
retary to notify the Secretary of State that such certification 
was erroneous. 
‘‘(f) ADJUSTMENT FOR INFLATION.—In the case of a calendar 
year beginning after 2016, the dollar amount in subsection (a) 
shall be increased by an amount equal to— 
‘‘(1) such dollar amount, multiplied by 
‘‘(2) the cost-of-living adjustment determined under section 
1(f)(3) for the calendar year, determined by substituting ‘cal-
endar year 2015’ for ‘calendar year 1992’ in subparagraph (B) 
thereof. 
If any amount as adjusted under the preceding sentence is not 
a multiple of $1,000, such amount shall be rounded to the nearest 
multiple of $1,000. 
‘‘(g) DELEGATION OF CERTIFICATION.—A certification under sub-
section (a) or reversal of certification under subsection (c) may 
only be delegated by the Commissioner of Internal Revenue to 
the Deputy Commissioner for Services and Enforcement, or the 
Commissioner of an operating division, of the Internal Revenue 
Service.’’. 
(b) INFORMATION INCLUDED IN NOTICE OF LIEN AND LEVY.— 
(1) NOTICE OF LIEN.—Section 6320(a)(3) of such Code is 
amended by striking ‘‘and’’ at the end of subparagraph (C), 
by striking the period at the end of subparagraph (D) and 
inserting ‘‘; and’’, and by adding at the end the following new 
subparagraph: 
‘‘(E) the provisions of section 7345 relating to the cer-
tification of seriously delinquent tax debts and the denial, 
revocation, or limitation of passports of individuals with 
such debts pursuant to section 32101 of the FAST Act.’’. 
(2) NOTICE OF LEVY.—Section 6331(d)(4) of such Code is 
amended by striking ‘‘and’’ at the end of subparagraph (E), 
by striking the period at the end of subparagraph (F) and 
inserting ‘‘, and’’, and by adding at the end the following new 
subparagraph: 
‘‘(G) the provisions of section 7345 relating to the cer-
tification of seriously delinquent tax debts and the denial, 
revocation, or limitation of passports of individuals with 
such debts pursuant to section 32101 of the FAST Act.’’. 
(c) AUTHORITY FOR INFORMATION SHARING.— 
(1) IN GENERAL.—Section 6103(k) of such Code is amended 
by adding at the end the following new paragraph: 
‘‘(11) DISCLOSURE OF RETURN INFORMATION TO DEPARTMENT 
OF STATE FOR PURPOSES OF PASSPORT REVOCATION UNDER SEC-
TION 7345.— 
‘‘(A) IN GENERAL.—The Secretary shall, upon receiving 
a certification described in section 7345, disclose to the 
Secretary of State return information with respect to a 
taxpayer who has a seriously delinquent tax debt described 
in such section. Such return information shall be limited 
to— 
‘‘(i) the taxpayer identity information with respect 
to such taxpayer, and
H. R. 22—421 
‘‘(ii) the amount of such seriously delinquent tax 
debt. 
‘‘(B) RESTRICTION ON DISCLOSURE.—Return information 
disclosed under subparagraph (A) may be used by officers 
and employees of the Department of State for the purposes 
of, and to the extent necessary in, carrying out the require-
ments of section 32101 of the FAST Act.’’. 
(2) CONFORMING
AMENDMENT.—Paragraph (4) of section 
6103(p) of such Code is amended by striking ‘‘or (10)’’ each 
place it appears in subparagraph (F)(ii) and in the matter 
preceding subparagraph (A) and inserting ‘‘, (10), or (11)’’. 
(d) TIME FOR CERTIFICATION OF SERIOUSLY DELINQUENT TAX 
DEBT POSTPONED BY REASON OF SERVICE IN COMBAT ZONE.—Section 
7508(a) of such Code is amended by striking the period at the 
end of paragraph (2) and inserting ‘‘; and’’ and by adding at the 
end the following new paragraph: 
‘‘(3) Any certification of a seriously delinquent tax debt 
under section 7345.’’. 
(e) AUTHORITY TO DENY OR REVOKE PASSPORT.— 
(1) DENIAL.— 
(A) IN GENERAL.—Except as provided under subpara-
graph (B), upon receiving a certification described in section 
7345 of the Internal Revenue Code of 1986 from the Sec-
retary of the Treasury, the Secretary of State shall not 
issue a passport to any individual who has a seriously 
delinquent tax debt described in such section. 
(B) EMERGENCY AND HUMANITARIAN SITUATIONS.—Not-
withstanding subparagraph (A), the Secretary of State may 
issue a passport, in emergency circumstances or for 
humanitarian reasons, to an individual described in such 
subparagraph. 
(2) REVOCATION.— 
(A) IN GENERAL.—The Secretary of State may revoke 
a passport previously issued to any individual described 
in paragraph (1)(A). 
(B) LIMITATION FOR RETURN TO UNITED STATES.—If the 
Secretary of State decides to revoke a passport under 
subparagraph (A), the Secretary of State, before revocation, 
may— 
(i) limit a previously issued passport only for 
return travel to the United States; or 
(ii) issue a limited passport that only permits 
return travel to the United States. 
(3) HOLD HARMLESS.—The Secretary of the Treasury, the 
Secretary of State, and any of their designees shall not be 
liable to an individual for any action with respect to a certifi-
cation by the Commissioner of Internal Revenue under section 
7345 of the Internal Revenue Code of 1986. 
(f) REVOCATION OR DENIAL OF PASSPORT IN CASE OF INDIVIDUAL 
WITHOUT SOCIAL SECURITY ACCOUNT NUMBER.— 
(1) DENIAL.— 
(A) IN GENERAL.—Except as provided under subpara-
graph (B), upon receiving an application for a passport 
from an individual that either— 
(i) does not include the social security account 
number issued to that individual, or
H. R. 22—422 
(ii) includes an incorrect or invalid social security 
number willfully, intentionally, negligently, or reck-
lessly provided by such individual, 
the Secretary of State is authorized to deny such applica-
tion and is authorized to not issue a passport to the indi-
vidual. 
(B) EMERGENCY AND HUMANITARIAN SITUATIONS.—Not-
withstanding subparagraph (A), the Secretary of State may 
issue a passport, in emergency circumstances or for 
humanitarian reasons, to an individual described in 
subparagraph (A). 
(2) REVOCATION.— 
(A) IN GENERAL.—The Secretary of State may revoke 
a passport previously issued to any individual described 
in paragraph (1)(A). 
(B) LIMITATION FOR RETURN TO UNITED STATES.—If the 
Secretary of State decides to revoke a passport under 
subparagraph (A), the Secretary of State, before revocation, 
may— 
(i) limit a previously issued passport only for 
return travel to the United States; or 
(ii) issue a limited passport that only permits 
return travel to the United States. 
(g) REMOVAL
OF CERTIFICATION FROM RECORD WHEN DEBT 
CEASES TO BE SERIOUSLY DELINQUENT.—If pursuant to subsection 
(c) or (e) of section 7345 of the Internal Revenue Code of 1986 
the Secretary of State receives from the Secretary of the Treasury 
a notice that an individual ceases to have a seriously delinquent 
tax debt, the Secretary of State shall remove from the individual’s 
record the certification with respect to such debt. 
(h) CLERICAL AMENDMENT.—The table of sections for subchapter 
D of chapter 75 of the Internal Revenue Code of 1986 is amended 
by adding at the end the following new item: 
‘‘Sec. 7345. Revocation or denial of passport in case of certain tax delinquencies.’’. 
(i) EFFECTIVE DATE.—The provisions of, and amendments made 
by, this section shall take effect on the date of the enactment 
of this Act. 
SEC. 32102. REFORM OF RULES RELATING TO QUALIFIED TAX COLLEC-
TION CONTRACTS. 
(a) REQUIREMENT TO COLLECT CERTAIN INACTIVE TAX RECEIV-
ABLES UNDER QUALIFIED TAX COLLECTION CONTRACTS.—Section 
6306 of the Internal Revenue Code of 1986 is amended by redesig-
nating subsections (c) through (f) as subsections (d) through (g), 
respectively, and by inserting after subsection (b) the following 
new subsection: 
‘‘(c) COLLECTION OF INACTIVE TAX RECEIVABLES.— 
‘‘(1) IN GENERAL.—Notwithstanding any other provision of 
law, the Secretary shall enter into one or more qualified tax 
collection contracts for the collection of all outstanding inactive 
tax receivables. 
‘‘(2) INACTIVE TAX RECEIVABLES.—For purposes of this sec-
tion— 
‘‘(A) IN GENERAL.—The term ‘inactive tax receivable’ 
means any tax receivable if—