(b) MODIFICATION
OF DUE DATES
BY REGULA-
TION.—In the case of returns for taxable years beginning 
after December 31, 2015, the Secretary of the Treasury, 
or the Secretary’s designee, shall modify appropriate regu-
lations to provide as follows: 
(1) The maximum extension for the returns of 
partnerships filing Form 1065 shall be a 6-month 
period ending on September 15 for calendar year 
taxpayers. 
(2) The maximum extension for the returns of 
trusts filing Form 1041 shall be a 51⁄2-month period 
ending on September 30 for calendar year taxpayers. 
(3) The maximum extension for the returns of 
employee benefit plans filing Form 5500 shall be an 
automatic 31⁄2-month period ending on November 15 
for calendar year plans. 
(4) The maximum extension for the returns of 
organizations exempt from income tax filing Form 
990 (series) shall be an automatic 6-month period 
ending on November 15 for calendar year filers. 
(5) The maximum extension for the returns of 
organizations exempt from income tax that are re-
quired to file Form 4720 returns of excise taxes 
shall be an automatic 6-month period beginning on
the due date for filing the return (without regard to 
any extensions). 
(6) The maximum extension for the returns of 
trusts required to file Form 5227 shall be an auto-
matic 6-month period beginning on the due date for 
filing the return (without regard to any extensions). 
(7) The maximum extension for filing Form 
6069, Return of Excise Tax on Excess Contributions 
to Black Lung Benefit Trust Under Section 4953 
and Computation of Section 192 Deduction, shall be 
an automatic 6-month period beginning on the due 
date for filing the return (without regard to any ex-
tensions). 
(8) The maximum extension for a taxpayer re-
quired to file Form 8870 shall be an automatic 6- 
month period beginning on the due date for filing 
the return (without regard to any extensions). 
(9) The due date of Form 3520–A, Annual In-
formation Return of a Foreign Trust with a United 
States Owner, shall be the 15th day of the 3d month 
after the close of the trust’s taxable year, and the 
maximum extension shall be a 6-month period begin-
ning on such day. 
(10) The due date of Form 3520, Annual Re-
turn to Report Transactions with Foreign Trusts
and Receipt of Certain Foreign Gifts, for calendar 
year filers shall be April 15 with a maximum exten-
sion for a 6-month period ending on October 15. 
(11) The due date of FinCEN Report 114 (re-
lating to Report of Foreign Bank and Financial Ac-
counts) shall be April 15 with a maximum extension 
for a 6-month period ending on October 15 and with 
provision for an extension under rules similar to the 
rules in Treas. Reg. section 1.6081–5. For any tax-
payer required to file such Form for the first time, 
any penalty for failure to timely request for, or file, 
an extension, may be waived by the Secretary. 
(c) CORPORATIONS PERMITTED STATUTORY AUTO-
MATIC
6-MONTH
EXTENSION
OF
INCOME
TAX
RE-
TURNS.— 
(1) IN
GENERAL.—Section 6081(b) of such 
Code is amended— 
(A) by striking ‘‘3 months’’ and inserting 
‘‘6 months’’, and 
(B) by adding at the end the following: ‘‘In 
the case of any return for a taxable year of a 
C corporation which ends on December 31 and 
begins before January 1, 2026, the first sen-
tence of this subsection shall be applied by sub-
stituting ‘5 months’ for ‘6 months’. In the case
of any return for a taxable year of a C corpora-
tion which ends on June 30 and begins before 
January 1, 2026, the first sentence of this sub-
section shall be applied by substituting ‘7 
months’ for ‘6 months’.’’. 
(2) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to returns for taxable 
years beginning after December 31, 2015. 
SEC. 2007. TRANSFERS OF EXCESS PENSION ASSETS TO RE-
TIREE HEALTH ACCOUNTS. 
(a) IN GENERAL.—Section 420(b)(4) of the Internal 
Revenue Code of 1986 is amended by striking ‘‘December 
31, 2021’’ and inserting ‘‘December 31, 2025’’. 
(b) CONFORMING ERISA AMENDMENTS.— 
(1) 
Sections 
101(e)(3), 
403(c)(1), 
and 
408(b)(13) of the Employee Retirement Income Se-
curity 
Act 
of 
1974 
(29 
U.S.C. 
1021(e)(3), 
1103(c)(1), 1108(b)(13)) are each amended by strik-
ing ‘‘MAP-21’ ’’ and inserting ‘‘Highway and Trans-
portation Funding Act of 2015, Part II’’. 
(2) Section 408(b)(13) of such Act (29 U.S.C. 
1108(b)(13)) is amended by striking ‘‘January 1, 
2022’’ and inserting ‘‘January 1, 2026’’.
SEC. 2008. EQUALIZATION OF HIGHWAY TRUST FUND EX-
CISE TAXES ON LIQUEFIED NATURAL GAS, 
LIQUEFIED 
PETROLEUM 
GAS, 
AND 
COM-
PRESSED NATURAL GAS. 
(a) LIQUEFIED PETROLEUM GAS.— 
(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), 
by striking the period at the end of clause (iii) and 
inserting ‘‘, and’’ and by inserting after clause (iii) 
the following new clause: 
‘‘(iv) in the case of liquefied natural 
gas, 24.3 cents per energy equivalent of a 
gallon of diesel.’’. 
(2) ENERGY
EQUIVALENT
OF
A
GALLON
OF 
DIESEL.—Section 4041(a)(2) of such Code, as 
amended by subsection (a)(2), is amended by adding 
at the end the following: 
‘‘(D) ENERGY EQUIVALENT OF A GALLON 
OF DIESEL.—For purposes of this paragraph, 
the term ‘energy equivalent of a gallon of diesel’ 
means, with respect to a liquefied natural gas 
fuel, the amount of such fuel having a Btu con-
tent of 128,700 (lower heating value). For pur-
poses of the preceding sentence, a Btu content 
of 128,700 (lower heating value) is equal to 
6.06 pounds of liquefied natural gas.’’.
(3) 
CONFORMING
AMENDMENTS.—Section 
4041(a)(2)(B)(iii) of such Code, as redesignated by 
subsection (a)(1), is amended— 
(A) by striking ‘‘liquefied natural gas,’’, 
and 
(B) by striking ‘‘peat), and’’ and inserting 
‘‘peat) and’’. 
(c) ENERGY EQUIVALENT OF A GALLON OF GASO-
LINE
TO
COMPRESSED
NATURAL
GAS.—Section 
4041(a)(3) of such Code is amended by adding at the end 
the following: 
‘‘(D) ENERGY EQUIVALENT OF A GALLON 
OF
GASOLINE.—For purposes of this para-
graph, the term ‘energy equivalent of a gallon 
of gasoline’ means 5.66 pounds of compressed 
natural gas.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to any sale or use of fuel after 
December 31, 2015. 
TITLE III—ADDITIONAL 
PROVISIONS 
SEC. 3001. SERVICE FEES. 
Paragraph (4) of section 44940(i) of title 49, United 
States Code, is amended by adding at the end the fol-
lowing new subparagraphs:
‘‘(K) $1,560,000,000 for fiscal year 2024. 
‘‘(L) 
$1,600,000,000 
for 
fiscal 
year 
2025.’’. 
Passed the House of Representatives July 15, 2015. 
Attest: 
Clerk.
114TH CONGRESS 
1ST SESSION 
H. R. 3038 
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.