H. R. 5021—9 
2014, and $3,328,767 for the period beginning on October 1, 2014, 
and ending on May 31, 2015’’. 
(f) CAPITAL INVESTMENT GRANTS.—Section 5338(g) of title 49, 
United States Code, is amended by striking ‘‘and $1,907,000,000 
for fiscal year 2014’’ and inserting ‘‘, $1,907,000,000 for fiscal year 
2014, and $1,269,591,781 for the period beginning on October 1, 
2014, and ending on May 31, 2015’’. 
(g) ADMINISTRATION.—Section 5338(h) of title 49, United States 
Code, is amended— 
(1) in paragraph (1) by striking ‘‘and $104,000,000 for 
fiscal year 2014’’ and inserting ‘‘, $104,000,000 for fiscal year 
2014, and $69,238,356 for the period beginning on October 
1, 2014, and ending on May 31, 2015’’; 
(2) in paragraph (2) by inserting ‘‘for each of fiscal years 
2013 and 2014 and not less than $3,328,767 for the period 
beginning on October 1, 2014, and ending on May 31, 2015,’’ 
before ‘‘shall be available’’; and 
(3) in paragraph (3) by inserting ‘‘for each of fiscal years 
2013 and 2014 and not less than $665,753 for the period begin-
ning on October 1, 2014, and ending on May 31, 2015,’’ before 
‘‘shall be available’’. 
SEC. 1204. BUS AND BUS FACILITIES FORMULA GRANTS. 
Section 5339(d)(1) of title 49, United States Code, is amended— 
(1) by inserting ‘‘for each of fiscal years 2013 and 2014 
and $43,606,849 for the period beginning on October 1, 2014, 
and ending on May 31, 2015,’’ after ‘‘$65,500,000’’; 
(2) by inserting ‘‘for each such fiscal year and $832,192 
for such period’’ after ‘‘$1,250,000’’; and 
(3) by inserting ‘‘for each such fiscal year and $332,877 
for such period’’ after ‘‘$500,000’’. 
Subtitle D—Hazardous Materials 
SEC. 1301. AUTHORIZATION OF APPROPRIATIONS. 
(a) IN GENERAL.—Section 5128(a) of title 49, United States 
Code, is amended— 
(1) in paragraph (1) by striking ‘‘and’’ at the end; 
(2) in paragraph (2) by striking the period at the end 
and inserting ‘‘; and’’; and 
(3) by adding at the end the following: 
‘‘(3) $28,468,948 for the period beginning on October 1, 
2014, and ending on May 31, 2015.’’. 
(b) HAZARDOUS MATERIALS EMERGENCY PREPAREDNESS FUND.— 
Section 5128(b) of title 49, United States Code, is amended— 
(1) by redesignating paragraphs (1) through (5) as subpara-
graphs (A) through (E), respectively, and by adjusting the mar-
gins accordingly; 
(2) by striking ‘‘From the’’ and inserting the following: 
‘‘(1) FISCAL YEARS 2013 AND 2014.—From the’’; and 
(3) by adding at the end the following: 
‘‘(2) FISCAL
YEAR
2015.—From the Hazardous Materials 
Emergency Preparedness Fund established under section 
5116(i), the Secretary may expend for the period beginning 
on October 1, 2014, and ending on May 31, 2015— 
‘‘(A) $125,162 to carry out section 5115;
H. R. 5021—10 
‘‘(B) $14,513,425 to carry out subsections (a) and (b) 
of section 5116, of which not less than $9,087,534 shall 
be available to carry out section 5116(b); 
‘‘(C) $99,863 to carry out section 5116(f); 
‘‘(D) $416,096 to publish and distribute the Emergency 
Response Guidebook under section 5116(i)(3); and 
‘‘(E) $665,753 to carry out section 5116(j).’’. 
(c) HAZARDOUS MATERIALS TRAINING GRANTS.—Section 5128(c) 
of title 49, United States Code, is amended by inserting ‘‘and 
$2,663,014 for the period beginning on October 1, 2014, and ending 
on May 31, 2015,’’ after ‘‘2014’’. 
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 ‘‘October 1, 2014’’ in subsections (b)(6)(B), 
(c)(1), and (e)(3) and inserting ‘‘June 1, 2015’’, and 
(2) by striking ‘‘MAP–21’’ in subsections (c)(1) and (e)(3) 
and inserting ‘‘Highway and Transportation 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 sub-
section (b)(2) and inserting ‘‘Highway and Transportation 
Funding Act of 2014’’, and 
(2) by striking ‘‘October 1, 2014’’ in subsection (d)(2) and 
inserting ‘‘June 1, 2015’’. 
(c) LEAKING UNDERGROUND STORAGE TANK TRUST FUND.— 
Paragraph (2) of section 9508(e) of the Internal Revenue Code 
of 1986 is amended by striking ‘‘October 1, 2014’’ and inserting 
‘‘June 1, 2015’’. 
SEC. 2002. FUNDING OF HIGHWAY TRUST FUND. 
(a) IN GENERAL.—Subsection (f) of section 9503 of the Internal 
Revenue Code of 1986 is amended by redesignating paragraph 
(5) as paragraph (7) and by inserting after paragraph (4) the fol-
lowing new paragraphs: 
‘‘(5) ADDITIONAL SUMS.—Out of money in the Treasury not 
otherwise appropriated, there is hereby appropriated— 
‘‘(A) $7,765,000,000 to the Highway 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. 
‘‘(6) 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)(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:
H. R. 5021—11 
‘‘(3) ADDITIONAL TRANSFER TO HIGHWAY TRUST FUND.—Out 
of amounts in the Leaking Underground Storage Tank Trust 
Fund there is hereby appropriated $1,000,000,000 to be trans-
ferred under section 9503(f)(6) to the Highway Account (as 
defined in section 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 ‘‘para-
graph (2)’’ and inserting ‘‘paragraphs (2) and (3)’’. 
SEC. 2003. FUNDING STABILIZATION. 
(a) FUNDING STABILIZATION UNDER
THE INTERNAL REVENUE 
CODE
OF
1986.—The 
table 
in 
subclause 
(II) 
of 
section 
430(h)(2)(C)(iv) of the Internal Revenue Code of 1986 is amended 
to read as follows: 
‘‘If the calendar year 
is: 
The applicable min-
imum percentage is: 
The applicable max-
imum percentage is: 
2012, 2013, 2014, 
2015, 2016, or 
2017.
90% ...........................
110% 
2018 ..........................
85% ...........................
115% 
2019 ..........................
80% ...........................
120% 
2020 ..........................
75% ...........................
125% 
After 2020 ................
70% ...........................
130%’’. 
(b) FUNDING STABILIZATION UNDER EMPLOYEE RETIREMENT 
INCOME SECURITY ACT OF 1974.— 
(1) IN
GENERAL.—The table in subclause (II) of section 
303(h)(2)(C)(iv) of the Employee Retirement Income Security 
Act of 1974 (29 U.S.C. 1083(h)(2)(C)(iv)) is amended to read 
as follows: 
‘‘If the calendar year 
is: 
The applicable min-
imum percentage is: 
The applicable max-
imum percentage is: 
2012, 2013, 2014, 
2015, 2016, or 
2017.
90% ...........................
110% 
2018 ..........................
85% ...........................
115% 
2019 ..........................
80% ...........................
120% 
2020 ..........................
75% ...........................
125% 
After 2020 ................
70% ...........................
130%’’. 
(2) CONFORMING AMENDMENTS.— 
(A) IN GENERAL.—Section 101(f)(2)(D) of such Act (29 
U.S.C. 1021(f)(2)(D)) is amended— 
(i) in clause (i) by inserting ‘‘and the Highway 
and Transportation Funding Act of 2014’’ after ‘‘MAP– 
21’’ both places it appears, and 
(ii) in clause (ii) by striking ‘‘2015’’ and inserting 
‘‘2020’’. 
(B) STATEMENTS.—The Secretary of Labor shall modify 
the statements required under subclauses (I) and (II) of
H. R. 5021—12 
section 101(f)(2)(D)(i) of such Act to conform to the amend-
ments made by this section. 
(c) STABILIZATION NOT TO APPLY FOR PURPOSES OF CERTAIN 
ACCELERATED BENEFIT DISTRIBUTION RULES.— 
(1) INTERNAL REVENUE CODE OF 1986.—The second sentence 
of paragraph (2) of section 436(d) of the Internal Revenue 
Code of 1986 is amended by striking ‘‘of such plan’’ and 
inserting ‘‘of such plan (determined by not taking into account 
any 
adjustment 
of 
segment 
rates 
under 
section 
430(h)(2)(C)(iv))’’. 
(2) EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974.— 
The second sentence of subparagraph (B) of section 206(g)(3) 
of the Employee Retirement Income Security Act of 1974 (29 
U.S.C. 1056(g)(3)(B)) is amended by striking ‘‘of such plan’’ 
and inserting ‘‘of such plan (determined by not taking into 
account any adjustment of segment rates under section 
303(h)(2)(C)(iv))’’. 
(3) EFFECTIVE DATE.— 
(A) IN GENERAL.—Except as provided in subparagraph 
(B), the amendments made by this subsection shall apply 
to plan years beginning after December 31, 2014. 
(B) COLLECTIVELY BARGAINED PLANS.—In the case of 
a plan maintained pursuant to 1 or more collective bar-
gaining agreements, the amendments made by this sub-
section shall apply to plan years beginning after December 
31, 2015. 
(4) PROVISIONS RELATING TO PLAN AMENDMENTS.— 
(A) IN
GENERAL.—If this paragraph applies to any 
amendment to any plan or annuity contract, such plan 
or contract shall be treated as being operated in accordance 
with the terms of the plan during the period described 
in subparagraph (B)(ii). 
(B) AMENDMENTS TO WHICH PARAGRAPH APPLIES.— 
(i) IN GENERAL.—This paragraph shall apply to 
any amendment to any plan or annuity contract which 
is made— 
(I) pursuant to the amendments made by this 
subsection, or pursuant to any regulation issued 
by the Secretary of the Treasury or the Secretary 
of Labor under any provision as so amended, and 
(II) on or before the last day of the first plan 
year beginning on or after January 1, 2016, or 
such later date as the Secretary of the Treasury 
may prescribe. 
(ii) CONDITIONS.—This subsection shall not apply 
to any amendment unless, during the period— 
(I) beginning on the date that the amendments 
made by this subsection or the regulation described 
in clause (i)(I) takes effect (or in the case of a 
plan or contract amendment not required by such 
amendments or such regulation, the effective date 
specified by the plan), and 
(II) ending on the date described in clause 
(i)(II) (or, if earlier, the date the plan or contract 
amendment is adopted), 
the plan or contract is operated as if such plan or 
contract amendment were in effect, and such plan or
H. R. 5021—13 
contract amendment applies retroactively for such 
period. 
(C) ANTI-CUTBACK RELIEF.—A plan shall not be treated 
as failing to meet the requirements of section 204(g) of 
the Employee Retirement Income Security Act of 1974 (29 
U.S.C. 1054(g)) and section 411(d)(6) of the Internal Rev-
enue Code of 1986 solely by reason of a plan amendment 
to which this paragraph applies. 
(d) 
MODIFICATION
OF
FUNDING
TARGET
DETERMINATION 
PERIODS.— 
(1) INTERNAL REVENUE CODE OF 1986.—Clause (i) of section 
430(h)(2)(B) of the Internal Revenue Code of 1986 is amended 
by striking ‘‘the first day of the plan year’’ and inserting ‘‘the 
valuation date for the plan year’’. 
(2) EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974.— 
Clause (i) of section 303(h)(2)(B) of the Employee Retirement 
Income Security Act of 1974 (29 U.S.C. 1083(h)(2)(B)(i)) is 
amended by striking ‘‘the first day of the plan year’’ and 
inserting ‘‘the valuation date for the plan year’’. 
(e) EFFECTIVE DATE.— 
(1) IN GENERAL.—The amendments made by subsections 
(a), (b), and (d) shall apply with respect to plan years beginning 
after December 31, 2012. 
(2) ELECTIONS.—A plan sponsor may elect not to have 
the amendments made by subsections (a), (b), and (d) apply 
to any plan year beginning before January 1, 2014, either 
(as specified in the election)— 
(A) for all purposes for which such amendments apply, 
or 
(B) solely for purposes of determining the adjusted 
funding target attainment percentage under sections 436 
of the Internal Revenue Code of 1986 and 206(g) of the 
Employee Retirement Income Security Act of 1974 (29 
U.S.C. 1054(g)) for such plan year. 
A plan shall not be treated as failing to meet the requirements 
of section 204(g) of such Act and section 411(d)(6) of such 
Code solely by reason of an election under this paragraph. 
SEC. 2004. EXTENSION OF CUSTOMS USER FEES. 
Section 13031(j)(3) of the Consolidated Omnibus Budget Rec-
onciliation Act of 1985 (19 U.S.C. 58c(j)(3)) is amended— 
(1) in subparagraph (A), by striking ‘‘September 30, 2023’’ 
and inserting ‘‘September 30, 2024’’; and 
(2) in subparagraph (B)(i), by striking ‘‘September 30, 2023’’ 
and inserting ‘‘September 30, 2024’’. 
TITLE III—TREATMENT FOR PAYGO 
PURPOSES 
SEC. 3001. BUDGETARY EFFECTS. 
(a) PAYGO SCORECARD.—The budgetary effects of this Act and 
the amendments made by this Act shall not be entered on either 
PAYGO scorecard maintained pursuant to section 4(d) of the Statu-
tory Pay-As-You-Go Act of 2010 (2 U.S.C. 933(d)).