ment or repeal is expressed in terms of an amendment 
to, or repeal of, a section or other provision, the reference 
shall be considered to be made to a section or other provi-
sion of the Internal Revenue Code of 1986. 
(c) TABLE OF CONTENTS.—The table of contents for 
this Act is as follows: 
Sec. 1. Short title, etc. 
TITLE I—MOTOR FUELS 
Sec. 101. Increase in fuels taxes for inflation. 
Sec. 102. Repayable advances to Highway Trust Fund. 
TITLE II—SUSTAINABLE HIGHWAY FUNDING 
Sec. 201. Task Force for Sustainable Highway Funding. 
TITLE III—FAILURE BY CONGRESS TO FULLY FUND HIGHWAY 
TRUST FUND 
Sec. 301. Failure by Congress to fully fund Highway Trust Fund. 
TITLE I—MOTOR FUELS 
SEC. 101. INCREASE IN FUELS TAXES FOR INFLATION. 
(a) MOTOR FUEL.—Paragraph (2) of section 4081(a) 
is amended by adding at the end the following: 
‘‘(E) ADJUSTMENT
FOR
INFLATION.—In 
the case of any calendar year beginning after 
2015, the rates of tax in subparagraphs (A)(i) 
and (iii) and subparagraph (D) shall each be 
increased by an amount equal to— 
‘‘(i) such rate, multiplied by 
‘‘(ii) the cost of living adjustment de-
termined under section 1(f)(3) for the cal-
endar year, determined by substituting 
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‘calendar year 2014’ for ‘calendar year 
1992’ in subparagraph (B) thereof. 
Any increase under the preceding sentence shall 
be rounded to the nearest 0.1 cents.’’. 
(b) SPECIAL FUELS.— 
(1) IN GENERAL.—Section 4041(a) is amended 
by adding at the end the following: 
‘‘(4) ADJUSTMENT
FOR
INFLATION.—In the 
case of any calendar year beginning after 2015, the 
7.3 cent rate of tax in paragraph (1)(C)(iii), the 
24.3 cent rate of tax in paragraph (2)(B)(ii), and 
the 18.3 cent rate of tax contained in paragraph 
(3)(A) shall each be increased by an amount equal 
to— 
‘‘(A) such rate, multiplied by 
‘‘(B) the cost of living adjustment deter-
mined under section 1(f)(3) for the calendar 
year, determined by substituting ‘calendar year 
2014’ for ‘calendar year 1992’ in subparagraph 
(B) thereof. 
Any increase under the preceding sentence shall be 
rounded to the nearest 0.1 cents.’’. 
(2) 
CERTAIN
ALCOHOL
FUELS.—Section 
4041(m) is amended by adding at the end the fol-
lowing: 
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‘‘(3) ADJUSTMENT
FOR
INFLATION.—In the 
case of any calendar year beginning after 2015, the 
rates of tax in paragraph (1)(A) shall each be in-
creased by an amount equal to— 
‘‘(A) such rate, multiplied by 
‘‘(B) the cost of living adjustment deter-
mined under section 1(f)(3) for the calendar 
year, determined by substituting ‘calendar year 
2014’ for ‘calendar year 1992’ in subparagraph 
(B) thereof. 
Any increase under the preceding sentence shall be 
rounded to the nearest 0.1 cents.’’. 
(3) FUEL USED IN CERTAIN BUSES.—Section 
6427(b) is amended by adding at the end the fol-
lowing: 
‘‘(5) ADJUSTMENT
FOR
INFLATION.—In the 
case of any calendar year beginning after 2015, the 
rate of tax in paragraph (2)(A) shall be increased by 
an amount equal to— 
‘‘(A) such rate, multiplied by 
‘‘(B) the cost of living adjustment deter-
mined under section 1(f)(3) for the calendar 
year, determined by substituting ‘calendar year 
2014’ for ‘calendar year 1992’ in subparagraph 
(B) thereof. 
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Any increase under the preceding sentence shall be 
rounded to the nearest 0.1 cents.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to years beginning after December 
31, 2015. 
SEC. 102. REPAYABLE ADVANCES TO HIGHWAY TRUST 
FUND. 
(a) REPAYABLE
ADVANCES.—Section 9503(f) is 
amended by redesignating paragraph (7) as paragraph (9) 
and by inserting after paragraph (4) the following new 
paragraphs: 
‘‘(7) 2015 
SHORTFALL
ADVANCE.—Out of 
money in the Treasury not otherwise appropriated, 
there is hereby appropriated— 
‘‘(A) $8,000,000,000 to the Highway Ac-
count (as defined in subsection (e)(5)(B)) in 
the Highway Trust Fund; and 
‘‘(B) $3,000,000,000 to the Mass Transit 
Account in the Highway Trust Fund. 
‘‘(8) OBLIGATION LIQUIDATION SMOOTHING.— 
Out of money in the Treasury not otherwise appro-
priated, there is hereby appropriated— 
‘‘(A) $4,000,000,000 to the Highway Ac-
count (as defined in subsection (e)(5)(B)) in 
the Highway Trust Fund; and 
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‘‘(B) $1,000,000,000 to the Mass Transit 
Account in the Highway Trust Fund.’’. 
(b) REPAYMENT OF ADVANCES.—Section 9503(c) is 
amended by adding at the end the following: 
‘‘(6) TRANSFERS FROM HIGHWAY TRUST FUND 
FOR
CERTAIN
REPAYMENTS
OF
CERTAIN
AD-
VANCES.— 
‘‘(A) IN
GENERAL.—The Secretary shall 
pay from time to time from the Highway Trust 
Fund into the general fund of the Treasury 
amounts equivalent to amounts transferred to 
the Highway Trust Fund that are attributable 
to 
the 
operation 
of 
sections 
4041(a)(4), 
4041(m)(3), and 4081(a)(2)(E). 
‘‘(B) LIMITATION.—No amount shall be 
transferred under this paragraph after the ag-
gregate amount transferred under subpara-
graph (A) equals $16,000,000,000. 
‘‘(C) TRANSFERS BASED ON ESTIMATES.— 
Transfers under subparagraph (A) shall be 
made on the basis of estimates by the Sec-
retary, and proper adjustments shall be made 
in amounts subsequently transferred to the ex-
tent prior estimates were in excess or less than 
the amounts required to be transferred. 
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