Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE; RECONCILIATION OF FUNDS; 
TABLE OF CONTENTS. 
(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 
Transportation shall reduce the amount apportioned or al-
located for a program, 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 Transportation 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 high-
way safety programs. 
Sec. 1102. Extension of Federal Motor Carrier Safety Administration pro-
grams. 
Sec. 1103. Dingell-Johnson Sport Fish Restoration Act.
Subtitle C—Public Transportation Programs 
Sec. 1201. Formula grants for rural areas. 
Sec. 1202. Apportionment of appropriations for formula grants. 
Sec. 1203. Authorizations for public transportation. 
Sec. 1204. Bus and bus facilities formula grants. 
Subtitle D—Hazardous Materials 
Sec. 1301. Authorization of appropriations. 
TITLE II—REVENUE PROVISIONS 
Sec. 2001. Extension of Highway Trust Fund expenditure authority. 
Sec. 2002. Funding of Highway Trust Fund. 
Sec. 2003. 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 nat-
ural 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 
improve access to care. 
Sec. 4003. Funding account for non-Department care. 
Sec. 4004. Temporary authorization of use of Veterans Choice Funds for cer-
tain 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 cov-
erage of veterans. 
Sec. 4008. Emergency designations.
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.—Section 1001(a) of the Highway 
and Transportation Funding Act of 2014 (128 Stat. 
1840) is amended by striking ‘‘July 31, 2015’’ and insert-
ing ‘‘October 29, 2015’’. 
(b) AUTHORIZATION OF APPROPRIATIONS.— 
(1) 
HIGHWAY
TRUST
FUND.—Section 
1001(b)(1) of the Highway and Transportation 
Funding Act of 2014 (128 Stat. 1840) is amended 
to read as follows: 
‘‘(1) HIGHWAY TRUST FUND.—Except as pro-
vided in section 1002, there is authorized to be ap-
propriated 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 divi-
sions A and E of MAP–21 (Public Law 112–
141) and title 23, United States Code (exclud-
ing 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 appro-
priated 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 strik-
ing ‘‘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 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 be-
ginning 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 ex-
pressly provided in this subtitle, funds authorized to 
be appropriated under subsection (b)(1)— 
‘‘(A) for fiscal year 2015 shall be distrib-
uted, administered, 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, administered, 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 in-
serting 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 other-
wise been required for that year by section 
251A of the Balanced Budget and Emer-
gency Deficit Control Act of 1985 (2 
U.S.C. 901a), then multiplied by 29⁄366 for 
that period’’; 
(C) in subsection (c)— 
(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 pe-
riod 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 bal-
ance’’ and inserting ‘‘for the period begin-
ning 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 pre-
ceding paragraph (1) by striking ‘‘2015’’ and 
inserting ‘‘2016’’; and 
(E) in subsection (f)(1) in the matter pre-
ceding subparagraph (A) by striking ‘‘each of 
fiscal years 2013 through 2014 and for the pe-
riod beginning on October 1, 2014, and ending 
on July 31, 2015’’ and inserting ‘‘each of fiscal 
years 2013 through 2015 and for the period be-
ginning on October 1, 2015, and ending on Oc-
tober 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 adminis-
trative 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 high-
way 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 be-
ginning on October 1, 2015, and ending on October 
29, 2015, subject to the limitations on administra-
tive 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 amend-
ed— 
(A) by striking ‘‘and’’ at the end of sub-
paragraph (B); and 
(B) by striking subparagraph (C) and in-
serting 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.’’. 
(2) HIGHWAY SAFETY RESEARCH AND DEVEL-
OPMENT.—Section 31101(a)(2) of MAP–21 (126 
Stat. 733) is amended— 
(A) by striking ‘‘and’’ at the end of sub-
paragraph (B); and 
(B) by striking subparagraph (C) and in-
serting 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 sub-
paragraph (B); and 
(B) by striking subparagraph (C) and in-
serting the following: 
‘‘(C) $272,000,000 for fiscal year 2015; 
and
(1) IN GENERAL.—Section 4041(a)(2)(B) of the 
Internal Revenue Code of 1986 is amended by strik-
ing ‘‘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.—Section 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 para-
graph, 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 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 petroleum 
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),