In the Senate of the United States, 
July 29, 2014. 
Resolved, That the bill from the House of Representa-
tives (H.R. 5021) entitled ‘‘An Act to provide an extension 
of Federal-aid highway, highway safety, motor carrier safety, 
transit, and other programs funded out of the Highway Trust 
Fund, and for other purposes.’’, do pass with the following 
AMENDMENT: 
Strike all after the enacting clause and insert the 
following: 
SECTION 1. SHORT TITLE; TABLE OF CONTENTS. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Highway and Transportation Funding Act of 2014’’. 
(b) TABLE OF CONTENTS.—The table of contents of this 
Act is as follows: 
Sec. 1. Short title; table of contents. 
Sec. 2. Definitions. 
TITLE I—SURFACE TRANSPORTATION PROGRAM EXTENSION 
Subtitle A—Federal-aid Highways 
Sec. 1001. Extension of Federal-aid highway programs.
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Subtitle B—Extension of Highway Safety Programs 
Sec. 1101. Extension of National Highway Traffic Safety Administration high-
way safety programs. 
Sec. 1102. Extension of Federal Motor Carrier Safety Administration programs. 
Sec. 1103. Dingell-Johnson Sport Fish Restoration Act. 
Subtitle C—Public Transportation Programs 
Sec. 1201. Public transportation programs continuation. 
Subtitle D—Hazardous Materials 
Sec. 1301. Extension of hazardous materials programs. 
TITLE II—REVENUE PROVISIONS 
Sec. 2001. Extension of Highway Trust Fund expenditure authority. 
Sec. 2002. Funding of Highway Trust Fund. 
Sec. 2003. Additional information on returns relating to mortgage interest. 
Sec. 2004. Penalty for failure to meet due diligence requirements for the child tax 
credit. 
Sec. 2005. Clarification of 6-year statute of limitations in case of overstatement 
of basis. 
Sec. 2006. 100 percent continuous levy on payment to medicare providers and 
suppliers. 
Sec. 2007. Modification of tax exemption requirements for mutual ditch or irriga-
tion companies. 
Sec. 2008. Equalization of excise tax on liquefied natural gas and liquefied petro-
leum gas. 
Sec. 2009. Extension of customs user fees. 
TITLE III—BUDGETARY PROVISIONS 
Sec. 301. Treatment for PAYGO purposes. 
SEC. 2. DEFINITIONS. 
In this Act and the amendments made by this Act: 
(1) MAP–21.—The term ‘‘MAP–21’’ means the 
Moving Ahead for Progress in the 21st Century Act 
(Public Law 112–141; 126 Stat. 405). 
(2) PART-YEAR EXTENSION PERIOD.—The term 
‘‘Part-Year Extension Period’’ means the period be-
ginning on October 1, 2014, and ending on the Part- 
Year Funding Date.
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(3) PART-YEAR
FUNDING
DATE.—The term 
‘‘Part-Year Funding Date’’ means December 19, 2014. 
(4) PART-YEAR
RATIO.—The term ‘‘Part-Year 
Ratio’’ means the ratio calculated by dividing— 
(A) the number of days included in the pe-
riod beginning on October 1, 2014, and ending 
on the Part-Year Funding Date; by 
(B) 365. 
(5) SAFETEA–LU.—The term ‘‘SAFETEA– 
LU’’ means the Safe, Accountable, Flexible, Efficient 
Transportation Equity Act: A Legacy for Users (Pub-
lic Law 109–59; 119 Stat. 1144). 
TITLE I—SURFACE TRANSPOR-
TATION 
PROGRAM 
EXTEN-
SION 
Subtitle A—Federal-aid Highways 
SEC. 1001. EXTENSION OF FEDERAL-AID HIGHWAY PRO-
GRAMS. 
(a) IN GENERAL.—Except as otherwise provided in 
this subtitle, requirements, authorities, conditions, eligi-
bilities, limitations, and other provisions authorized under 
divisions A and E of MAP–21 (Public Law 112–141), the 
SAFETEA–LU Technical Corrections Act of 2008 (Public 
Law 110–244), titles I, V, and VI of SAFETEA–LU (Pub-
lic Law 109–59), titles I and V of the Transportation Eq-
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uity Act for the 21st Century (Public Law 105–178), the 
National Highway System Designation Act of 1995 (Public 
Law 104–59), titles I and VI of the Intermodal Surface 
Transportation Efficiency Act of 1991 (Public Law 102– 
240), and title 23, United States Code (excluding chapter 
4 of that title), that would otherwise expire on or cease to 
apply after September 30, 2014, are incorporated by ref-
erence and shall continue in effect through the Part-Year 
Extension Period. 
(b) AUTHORIZATION OF APPROPRIATIONS.—There is 
authorized to be appropriated out of the Highway Trust 
Fund (other than the Mass Transit Account) for the Part- 
Year Extension Period a sum equal to— 
(1) the total amount authorized to be appro-
priated 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 and title 23, United States Code (ex-
cluding chapter 4 of that title); multiplied by 
(2) the Part-Year Ratio. 
(c) USE OF FUNDS.— 
(1) IN GENERAL.—Except as otherwise expressly 
provided in this title, funds authorized to be appro-
priated under subsection (b) for the Part-Year Exten-
sion Period shall be distributed, administered, lim-
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ited, and made available for obligation in the same 
manner and in the same amounts (as calculated 
using the Part-Year Ratio) as the funds authorized to 
be appropriated out of the Highway Trust Fund 
(other than the Mass Transit Account) for fiscal year 
2014 to carry out programs, projects, activities, eligi-
bilities, and requirements under— 
(A) MAP–21 (Public Law 112–141); 
(B) the SAFETEA–LU Technical Correc-
tions Act of 2008 (Public Law 110–244); 
(C) SAFETEA–LU (Public Law 109–59); 
(D) the Transportation Equity Act for the 
21st Century (Public Law 105–178); 
(E) the National Highway System Designa-
tion Act of 1995 (Public Law 104–59); 
(F) the Intermodal Surface Transportation 
Efficiency Act of 1991 (Public Law 102–240); 
and 
(G) title 23, United States Code (excluding 
chapter 4 of that title). 
(2) CONTRACT AUTHORITY.—Funds authorized to 
be appropriated out of the Highway Trust Fund 
(other than the Mass Transit Account) under this sec-
tion shall be—
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(A) available for obligation and shall be ad-
ministered in the same manner as if the funds 
were apportioned under chapter 1 of title 23, 
United States Code; and 
(B) for the Part-Year Extension Period, ex-
cept as provided in paragraph (3)(B), subject to 
the limitation on obligations for Federal-aid 
highways and highway safety construction pro-
grams for fiscal year 2015 in paragraph (3)(A) 
or an Act making appropriations for fiscal year 
2015 or a portion of that fiscal year. 
(3) OBLIGATION CEILING.— 
(A) IN GENERAL.—In the absence of an Act 
making appropriations for fiscal year 2015 or a 
portion of that fiscal year— 
(i) the annual limitation on obliga-
tions for Federal-aid highway and highway 
safety construction programs for fiscal year 
2015 shall be equal to that of fiscal year 
2014; and 
(ii) the limitation on obligations shall 
be distributed and funding shall be exempt 
from the limitation on obligations in the 
same manner as for fiscal year 2014
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(B) APPLICATION DURING PART-YEAR EX-
TENSION PERIOD.— 
(i) LIMITATION
ON
OBLIGATIONS.— 
During the Part-Year Extension Period, ob-
ligations subject to the limitation described 
in paragraph (2)(B) shall not exceed— 
(I) the annual limitation on obli-
gations imposed under that paragraph; 
multiplied by 
(II) the Part-Year Ratio. 
(ii) EXEMPT
NHPP
FUNDS.—During 
the Part-Year Extension Period, the amount 
of funds under section 119 of title 23, 
United States Code, that is exempt from the 
limitation on obligations imposed under 
paragraph (2)(B) shall be— 
(I) $639,000,000; multiplied by 
(II) the Part-Year Ratio. 
(C) CALCULATIONS FOR DISTRIBUTION OF 
OBLIGATION
LIMITATION.—The 
Secretary 
of 
Transportation shall, as necessary for purposes 
of making the calculations for the distribution of 
any obligation limitation during the Part-Year 
Extension Period—
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(i) annualize the amount of contract 
authority provided under this Act for Fed-
eral-aid highways and highway safety con-
struction programs; and 
(ii) multiply the resulting distribution 
of obligation limitation by either the Part- 
Year Ratio or the pro rata for the period of 
an Act making appropriations for a portion 
of fiscal year 2015, whichever is applicable. 
Subtitle B—Extension of Highway 
Safety Programs 
SEC. 1101. EXTENSION OF NATIONAL HIGHWAY TRAFFIC 
SAFETY ADMINISTRATION HIGHWAY SAFETY 
PROGRAMS. 
(a) IN GENERAL.—Except as otherwise provided in 
this section, requirements, authorities, conditions, and other 
provisions authorized under subtitle A of title I of division 
C of MAP–21 (Public Law 112–141), section 2009 of 
SAFETEA–LU (23 U.S.C. 402 note; Public Law 109–59), 
and chapter 4 of title 23, United States Code, that would 
otherwise expire on or cease to apply after September 30, 
2014, are incorporated by reference and shall continue in 
effect through the Part-Year Extension Period. 
(b) AUTHORIZATION OF APPROPRIATIONS.—There is 
authorized to be appropriated out of the Highway Trust
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Fund (other than the Mass Transit Account) for the Part- 
Year Extension Period a sum equal to— 
(1) the total amount authorized to be appro-
priated out of the Highway Trust Fund (other than 
the Mass Transit Account) for programs, projects, and 
activities for fiscal year 2014 under subtitle A of title 
I of division C of MAP–21 (Public Law 112–141), 
section 2009 of SAFETEA–LU (23 U.S.C. 402 note; 
Public Law 109–59), and chapter 4 of title 23, 
United States Code; multiplied by 
(2) the Part-Year Ratio. 
(c) USE
OF FUNDS.—Funds authorized to appro-
priated or made available for obligation under the author-
ity of this section shall be distributed, administered, and 
made available for obligation in the same manner and at 
the same rate as funds authorized to be appropriated or 
made available for fiscal year 2014 to carry out programs, 
projects and activities under— 
(1) subtitle A of title I of division C of MAP– 
21 (Public Law 112–141); 
(2) section 2009 of SAFETEA–LU (23 U.S.C. 
402 note; Public Law 109–59); and 
(3) chapter 4 of title 23, United States Code. 
(d) CONTRACT
AUTHORITY.—Section 31101(c) of 
MAP–21 (126 Stat. 733) is amended by striking ‘‘fiscal
† HR 5021 EAS 
years 2013 and 2014’’ and inserting ‘‘fiscal years 2013, 
2014, and 2015’’. 
(e) LAW ENFORCEMENT CAMPAIGNS.—Section 2009(a) 
of SAFETEA–LU (23 U.S.C. 402 note; Public Law 109– 
59) is amended by striking ‘‘fiscal years 2013 and 2014’’ 
each place it appears and inserting ‘‘fiscal years 2013, 
2014, and 2015’’. 
SEC. 1102. EXTENSION OF FEDERAL MOTOR CARRIER SAFE-
TY ADMINISTRATION PROGRAMS. 
(a) EXTENSION OF PROGRAMS.—Except as otherwise 
provided in this section, requirements, authorities, condi-
tions, eligibilities, limitations, and other provisions author-
ized under title II of division C of MAP–21 (Public Law 
112–141), title IV of SAFETEA–LU (Public Law 109–59), 
and part B of subtitle VI of title 49, United States Code, 
that would otherwise expire on or cease to apply after Sep-
tember 30, 2014, are incorporated by reference and shall 
continue in effect through the Part-Year Extension Period. 
(b) AUTHORIZATION OF APPROPRIATIONS.—There is 
authorized to be appropriated from the Highway Trust 
Fund (other than the Mass Transit Account) for the period 
beginning October 1, 2014, and ending on the Part-Year 
Funding Date, a sum equal to— 
(1) the total amount authorized to be appro-
priated from the Highway Trust Fund (other than
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(2) title IV of SAFETEA–LU (Public Law 109– 
59); and 
(3) part B of subtitle VI of title 49, United 
States Code. 
SEC. 1103. DINGELL-JOHNSON SPORT FISH RESTORATION 
ACT. 
Section 4 of the Dingell-Johnson Sport Fish Restora-
tion Act (16 U.S.C. 777c) is amended— 
(1) in subsection (a) in the matter preceding 
paragraph (1) by striking ‘‘2014’’ and inserting 
‘‘2015’’; and 
(2) in subsection (b)(1)(A) in the first sentence 
by striking ‘‘2014’’ and inserting ‘‘2015’’. 
Subtitle C—Public Transportation 
Programs 
SEC. 1201. PUBLIC TRANSPORTATION PROGRAMS CONTINU-
ATION. 
(a) EXTENSION FOR PUBLIC TRANSPORTATION PRO-
GRAMS.—Except as otherwise provided in this section, re-
quirements, authorities, conditions, eligibilities, limita-
tions, and other provisions authorized under division B of 
MAP–21 (Public Law 112–141) and chapter 53 of title 49, 
United States Code, that would otherwise expire on or cease 
to apply after September 30, 2014, are incorporated by ref-
† HR 5021 EAS 
erence and shall continue in effect through the Part-Year 
Extension Period. 
(b) AUTHORIZATION OF APPROPRIATIONS.— 
(1) MASS
TRANSIT
ACCOUNT.—There shall be 
available from the Mass Transit Account of the High-
way Trust Fund for the Part-Year Extension Period, 
a sum equal to— 
(A) the total amount authorized to be ap-
propriated out of the Mass Transit Account of 
the Highway Trust Fund for programs, projects, 
and activities for fiscal year 2014 authorized 
under division B of MAP–21 (Public Law 112– 
141) and under chapter 53 of title 49, United 
States Code; multiplied by 
(B) the Part-Year Ratio. 
(2) GENERAL FUND.—There is authorized to be 
appropriated from the general fund of the Treasury 
for the period beginning October 1, 2014, and ending 
on the Part-Year Funding Date, a sum equal to— 
(A) the total amount authorized to be ap-
propriated from the general fund of the Treasury 
for programs, projects, and activities for fiscal 
year 2014 under division B of MAP–21 (Public 
Law 112–141) and under chapter 53 of title 49, 
United States Code; multiplied by
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(B) the Part-Year Ratio. 
(c) CONTRACT AUTHORITY.—Funds made available 
under this section from the Mass Transit Account of the 
Highway Trust Fund shall be available for obligation in 
the same manner as set forth in section 5338(j)(1) of title 
49, United States Code. 
(d) USE
OF FUNDS.—Funds authorized to appro-
priated or made available for obligation and expended 
under the authority of this section shall be distributed, ad-
ministered, limited, and made available for obligation in 
the same manner and at the same rate as funds authorized 
to be appropriated or made available for fiscal year 2014 
to carry out programs, projects, activities, eligibilities, and 
requirements under division B of MAP–21 (Public Law 
112–141) and chapter 53 of title 49, United States Code. 
(e) DISTRIBUTION OF FUNDS UNDER DIVISION B OF 
MAP–21.—Funds authorized to be appropriated or made 
available for programs continued under this section shall 
be distributed to those programs in the same proportion as 
funds were allocated for those programs for fiscal year 2014. 
Subtitle D—Hazardous Materials 
SEC. 1301. EXTENSION OF HAZARDOUS MATERIALS PRO-
GRAMS. 
(a) EXTENSION OF PROGRAMS.—Except as otherwise 
provided in this section, requirements, authorities, condi-
† HR 5021 EAS 
tions, eligibilities, limitations, and other provisions author-
ized under title III of division C of MAP–21 (Public Law 
112–141) and chapter 51 of title 49, United States Code, 
that would otherwise expire on or cease to apply after Sep-
tember 30, 2014, are incorporated by reference and shall 
continue in effect through the Part-Year Extension Period. 
(b) AUTHORIZATION OF APPROPRIATIONS.—There is 
authorized to be appropriated from the general fund of the 
Treasury and the Hazardous Materials Emergency Pre-
paredness Fund established under section 5116(i) of title 
49, United States Code, for the period beginning October 
1, 2014, and ending on the Part-Year Funding Date, an 
amount equal to— 
(1) the total amount authorized to be appro-
priated from the general fund of the Treasury and the 
Hazardous Materials Emergency Preparedness Fund 
for programs, projects, and activities for fiscal year 
2014 under title III of division C of MAP–21 (Public 
Law 112–141) and chapter 51 of title 49, United 
States Code; multiplied by 
(2) the Part-Year Ratio. 
(c) USE OF FUNDS.—Funds authorized to be appro-
priated or made available for obligation and expended 
under the authority of this section shall be distributed, ad-
ministered, limited, and made available for obligation in
† HR 5021 EAS 
the same manner and at the same rate as funds authorized 
to be appropriated or made available for fiscal year 2014 
to carry out programs, projects, activities, eligibilities, and 
requirements under title III of division C of MAP–21 (Pub-
lic Law 112–141) and chapter 51 of title 49, United States 
Code. 
TITLE II—REVENUE PROVISIONS 
SEC. 2001. EXTENSION OF HIGHWAY TRUST FUND EXPENDI-
TURE AUTHORITY. 
(a) HIGHWAY TRUST FUND.—Section 9503 of the In-
ternal Revenue Code of 1986 is amended— 
(1) by striking ‘‘October 1, 2014’’ in subsections 
(b)(6)(B), (c)(1), and (e)(3) and inserting ‘‘December 
20, 2014’’, and 
(2) by striking ‘‘MAP–21’’ in subsections (c)(1) 
and (e)(3) and inserting ‘‘Highway and Transpor-
tation Funding Act of 2014’’. 
(b) SPORT FISH RESTORATION AND BOATING TRUST 
FUND.—Section 9504 of the Internal Revenue Code of 1986 
is amended— 
(1) by striking ‘‘MAP–21’’ each place it appears 
in subsection (b)(2) and inserting ‘‘Highway and 
Transportation Funding Act of 2014’’, and 
(2) by striking ‘‘October 1, 2014’’ in subsection 
(d)(2) and inserting ‘‘December 20, 2014’’.
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(c) LEAKING UNDERGROUND STORAGE TANK TRUST 
FUND.—Paragraph (2) of section 9508(e) of the Internal 
Revenue Code of 1986 is amended by striking ‘‘October 1, 
2014’’ and inserting ‘‘December 20, 2014’’. 
SEC. 2002. FUNDING OF HIGHWAY TRUST FUND. 
(a) IN GENERAL.—Subsection (f) of section 9503 of the 
Internal Revenue Code of 1986 is amended by redesignating 
paragraph (5) as paragraph (7) and by inserting after 
paragraph (4) the following new paragraphs: 
‘‘(A) $5,633,000,000 to the Highway Ac-
count (as defined in subsection (e)(5)(B)) in the 
Highway Trust Fund; and 
‘‘(B) $1,500,000,000 to the Mass Transit 
Account in the Highway Trust Fund. 
‘‘(6) ADDITIONAL
INCREASE
IN
FUND
BAL-
ANCE.—There is hereby transferred to the Highway 
Account (as defined in subsection (e)(5)(B)) in the 
Highway Trust Fund amounts appropriated from the 
Leaking Underground Storage Tank Trust Fund 
under section 9508(c)(3).’’. 
(b) APPROPRIATION FROM LEAKING UNDERGROUND 
STORAGE TANK TRUST FUND.— 
(1) IN GENERAL.—Subsection (c) of section 9508 
of the Internal Revenue Code of 1986 is amended by 
adding at the end the following new paragraph:
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‘‘(3) ADDITIONAL TRANSFER TO HIGHWAY TRUST 
FUND.—Out of amounts in the Leaking Underground 
Storage Tank Trust Fund there is hereby appro-
priated $1,000,000,000 to be transferred under section 
9503(f)(6) to the Highway Account (as defined in sec-
tion 9503(e)(5)(B)) in the Highway Trust Fund.’’. 
(2) 
CONFORMING
AMENDMENT.—Section 
9508(c)(1) of the Internal Revenue Code of 1986 is 
amended by striking ‘‘paragraph (2)’’ and inserting 
‘‘paragraphs (2) and (3)’’. 
SEC. 2003. ADDITIONAL INFORMATION ON RETURNS RELAT-
ING TO MORTGAGE INTEREST. 
(a) IN GENERAL.—Paragraph (2) of section 6050H(b) 
of the Internal Revenue Code of 1986 is amended by strik-
ing ‘‘and’’ at the end of subparagraph (C), by redesignating 
subparagraph (D) as subparagraph (I), and by inserting 
after subparagraph (C) the following new subparagraphs: 
‘‘(D) the unpaid balance with respect to 
such mortgage at the close of the calendar year, 
‘‘(E) the address of the property securing 
such mortgage, 
‘‘(F) information with respect to whether 
the mortgage is a refinancing that occurred in 
such calendar year,
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‘‘(G) the amount of real estate taxes paid 
from an escrow account with respect to the prop-
erty securing such mortgage, 
‘‘(H) the date of the origination of such 
mortgage, and’’. 
(b) PAYEE STATEMENTS.—Subsection (d) of section 
6050H of the Internal Revenue Code of 1986 is amended 
by striking ‘‘and’’ at the end of paragraph (1), by striking 
the period at the end of paragraph (2) and inserting ‘‘, 
and’’, and by inserting after paragraph (2) the following 
new paragraph: 
‘‘(3) the information required to be included on 
the return under subparagraphs (D), (E), (F), (G) 
and (H) of subsection (b)(2).’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to returns and statements the due date 
for which (determined without regard to extensions) is after 
December 31, 2015. 
SEC. 2004. PENALTY FOR FAILURE TO MEET DUE DILI-
GENCE REQUIREMENTS FOR THE CHILD TAX 
CREDIT. 
(a) IN GENERAL.—Section 6695 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new subsection:
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‘‘(h) FAILURE TO BE DILIGENT IN DETERMINING ELI-
GIBILITY FOR CHILD TAX CREDIT.—Any person who is a 
tax return preparer with respect to any return or claim 
for refund who fails to comply with due diligence require-
ments imposed by the Secretary by regulations with respect 
to determining eligibility for, or the amount of, the credit 
allowable by section 24 shall pay a penalty of $500 for each 
such failure.’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2014. 
SEC. 2005. CLARIFICATION OF 6-YEAR STATUTE OF LIMITA-
TIONS IN CASE OF OVERSTATEMENT OF 
BASIS. 
(a) IN
GENERAL.—Subparagraph (B) of section 
6501(e)(1) of the Internal Revenue Code of 1986 is amend-
ed— 
(1) by striking ‘‘and’’ at the end of clause (i), by 
redesignating clause (ii) as clause (iii), and by insert-
ing after clause (i) the following new clause: 
‘‘(ii) An understatement of gross in-
come by reason of an overstatement of unre-
covered cost or other basis is an omission 
from gross income; and’’,
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(2) by inserting ‘‘(other than in the case of an 
overstatement of unrecovered cost or other basis)’’ in 
clause (iii) (as so redesignated) after ‘‘In determining 
the amount omitted from gross income’’, and 
(3) by inserting ‘‘AMOUNT OMITTED FROM’’ after 
‘‘DETERMINATION OF’’ in the heading thereof. 
(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 pe-
riod specified in section 6501 of the Internal Revenue 
Code of 1986 (determined without regard to such 
amendments) for assessment of the taxes with respect 
to which such return relates has not expired as of 
such date. 
SEC. 2006. 100 PERCENT CONTINUOUS LEVY ON PAYMENT 
TO MEDICARE PROVIDERS AND SUPPLIERS. 
(a) IN GENERAL.—Paragraph (3) of section 6331(h) 
of the Internal Revenue Code of 1986 is amended by strik-
ing the period at the end and inserting ‘‘, or to a Medicare 
provider or supplier under title XVIII of the Social Secu-
rity Act.’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to payments made on or after the date
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which is 6 months after the date of the enactment of this 
Act. 
SEC. 2007. MODIFICATION OF TAX EXEMPTION REQUIRE-
MENTS FOR MUTUAL DITCH OR IRRIGATION 
COMPANIES. 
(a) IN GENERAL.—Paragraph (12) of section 501(c) 
of the Internal Revenue Code of 1986 is amended by adding 
at the end the following new subparagraph: 
‘‘(I) TREATMENT OF MUTUAL DITCH IRRI-
GATION COMPANIES.— 
‘‘(i) IN GENERAL.—In the case of a 
mutual ditch or irrigation company or of a 
like organization to a mutual ditch or irri-
gation company, subparagraph (A) shall be 
applied without taking into account any in-
come received or accrued— 
‘‘(I) from the sale, lease, or ex-
change of fee or other interests in real 
property, including interests in water, 
‘‘(II) from the sale or exchange of 
stock in a mutual ditch or irrigation 
company (or in a like organization to 
a mutual ditch or irrigation company) 
or contract rights for the delivery or 
use of water, or
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‘‘(III) from the investment of pro-
ceeds from sales, leases, or exchanges 
under subclauses (I) and (II), 
except that any income received under sub-
clause (I), (II), or (III) which is distributed 
or expended for expenses (other than for op-
erations, maintenance, and capital im-
provements) of the mutual ditch or irriga-
tion company or of the like organization to 
a mutual ditch or irrigation company (as 
the case may be) shall be treated as non-
member income in the year in which it is 
distributed or expended. For purposes of the 
preceding sentence, expenses (other than for 
operations, maintenance, and capital im-
provements) include expenses for the con-
struction of conveyances designed to deliver 
water outside of the system of the mutual 
ditch or irrigation company or of the like 
organization. 
‘‘(ii) TREATMENT OF ORGANIZATIONAL 
GOVERNANCE.—In the case of a mutual 
ditch or irrigation company or of a like or-
ganization to a mutual ditch or irrigation 
company, where State law provides that
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such a company or organization may be or-
ganized in a manner that permits voting on 
a basis which is pro rata to share owner-
ship on corporate governance matters, sub-
paragraph (A) shall be applied without tak-
ing into account whether its member share-
holders have one vote on corporate govern-
ance matters per share held in the corpora-
tion. Nothing in this clause shall be con-
strued to create any inference about the re-
quirements of this subsection for companies 
or organizations not included in this 
clause.’’. 
(b) EFFECTIVE DATE.—The amendment made by sub-
section (a) shall apply to taxable years beginning after the 
date of the enactment of this Act. 
SEC. 2008. EQUALIZATION OF EXCISE TAX ON LIQUEFIED 
NATURAL GAS AND LIQUEFIED PETROLEUM 
GAS. 
(a) LIQUEFIED PETROLEUM GAS.— 
(1) IN GENERAL.—Subparagraph (B) of section 
4041(a)(2) of the Internal Revenue Code of 1986 is 
amended by striking ‘‘and’’ at the end of clause (i), 
by redesignating clause (ii) as clause (iii), and by in-
serting after clause (i) the following new clause:
† HR 5021 EAS 
‘‘(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 GASO-
LINE.—Paragraph (2) of section 4041(a) 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 con-
tent of 115,400 (lower heating value).’’. 
(b) LIQUEFIED NATURAL GAS.— 
(1) IN GENERAL.—Subparagraph (B) of section 
4041(a)(2) of the Internal Revenue Code of 1986, 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 DIE-
SEL.—Paragraph (2) of section 4041(a) of such Code,
† HR 5021 EAS 
as amended by subsection (a)(2), is amended by add-
ing 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 con-
tent of 128,700 (lower heating value).’’. 
(3) 
CONFORMING
AMENDMENTS.—Section 
4041(a)(2)(B)(iv) of the Internal Revenue Code of 
1986, as redesignated by subsection (a)(1) and para-
graph (1), is amended— 
(A) by striking ‘‘liquefied natural gas,’’, 
and 
(B) by striking ‘‘peat), and’’ and inserting 
‘‘peat) and’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to any sale or use of fuel after September 
30, 2014. 
SEC. 2009. EXTENSION OF CUSTOMS USER FEES. 
Section 13031(j)(3) of the Consolidated Omnibus 
Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) is 
amended— 
(1) in subparagraph (A), by striking ‘‘September 
30, 2023’’ and inserting ‘‘January 7, 2024’’, and
† HR 5021 EAS 
(2) in subparagraph (B)(i), by striking ‘‘Sep-
tember 30, 2023’’ and inserting ‘‘January 7, 2024’’. 
TITLE III—BUDGETARY 
PROVISIONS 
SEC. 301. TREATMENT FOR PAYGO PURPOSES. 
(a) PAYGO SCORECARD.—The budgetary effects of this 
Act and the amendments made by this Act shall not be en-
tered on either PAYGO scorecard maintained pursuant to 
section 4(d) of the Statutory Pay-As-You-Go Act of 2010 
(2 U.S.C. 933(d)). 
(b) SENATE PAYGO SCORECARD.—The budgetary ef-
fects of this Act and the amendments made by this Act shall 
not be entered on any PAYGO scorecard maintained for 
purposes of section 201 of S. Con. Res. 21 (110th Congress). 
Attest: 
Secretary.