I 
114TH CONGRESS 
1ST SESSION H. R. 3038 
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. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 13, 2015 
Mr. RYAN of Wisconsin (for himself and Mr. SHUSTER) introduced the fol-
lowing bill; which was referred to the Committee on Transportation and 
Infrastructure, and in addition to the Committees on Ways and Means, 
Natural Resources, Science, Space, and Technology, Energy and Com-
merce, Homeland Security, and Education and the Workforce, for a pe-
riod to be subsequently determined by the Speaker, in each case for con-
sideration of such provisions as fall within the jurisdiction of the com-
mittee concerned 
A BILL 
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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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SECTION 1. SHORT TITLE; RECONCILIATION OF FUNDS; 
TABLE OF CONTENTS. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Highway and Transportation Funding Act of 2015, Part 
II’’. 
(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. 
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‘‘(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 December 18, 2015, 
79⁄366 of the total amount authorized to be ap-
propriated out of the Highway Trust Fund 
(other than the Mass Transit Account) for pro-
grams, 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 
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‘‘(B) for the period beginning on October 
1, 2015, and ending on December 18, 2015, 
shall be distributed, administered, limited, and 
made available for obligation in the same man-
ner and at the same levels as 79⁄366 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) $8,689,136,612 for the period beginning 
on October 1, 2015, and ending on December 18, 
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 
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(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 December 18, 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 79⁄366 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-
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riod beginning on October 1, 2015, and 
ending on December 18, 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 
December 18, 2015, that is equal to 79⁄366 
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 De-
cember 18, 2015’’. 
SEC. 1002. ADMINISTRATIVE EXPENSES. 
Section 1002 of the Highway and Transportation 
Funding Act of 2014 (128 Stat. 1842) is amended— 
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(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) $94,972,678 for the period beginning on 
October 1, 2015, and ending on December 18, 
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 Decem-
ber 18, 2015, subject to the limitations on adminis-
trative expenses under the heading ‘Federal High-
way 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.— 
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(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) $50,724,044 for the period beginning 
on October 1, 2015, and ending on December 
18, 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) $24,498,634 for the period beginning 
on October 1, 2015, and ending on December 
18, 2015.’’. 
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(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 
‘‘(D) $58,710,383 for the period beginning 
on October 1, 2015, and ending on December 
18, 2015.’’. 
(4) NATIONAL
DRIVER
REGISTER.—Section 
31101(a)(4) 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) $5,000,000 for fiscal year 2015; and 
‘‘(D) $1,079,235 for the period beginning 
on October 1, 2015, and ending on December 
18, 2015.’’. 
(5) HIGH
VISIBILITY
ENFORCEMENT
PRO-
GRAM.— 
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(A) 
AUTHORIZATION
OF
APPROPRIA-
TIONS.—Section 31101(a)(5) of MAP–21 (126 
Stat. 733) is amended— 
(i) by striking ‘‘and’’ at the end of 
subparagraph (B); and 
(ii) by striking subparagraph (C) and 
inserting the following: 
‘‘(C) $29,000,000 for fiscal year 2015; and 
‘‘(D) $6,259,563 for the period beginning 
on October 1, 2015, and ending on December 
18, 2015.’’. 
(B) LAW
ENFORCEMENT
CAMPAIGNS.— 
Section 2009(a) of SAFETEA–LU (23 U.S.C. 
402 note) is amended— 
(i) in the first sentence by striking 
‘‘each of fiscal years 2013 and 2014 and 
in the period beginning on October 1, 
2014, and ending on July 31, 2015’’ and 
inserting ‘‘each of fiscal years 2013 
through 2015 and in the period beginning 
on October 1, 2015, and ending on Decem-
ber 18, 2015’’; and 
(ii) in the second sentence by striking 
‘‘each of fiscal years 2013 and 2014 and 
in the period beginning on October 1, 
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on October 1, 2015, and ending on December 
18, 2015,’’; 
(E) in subparagraph (E)— 
(i) by striking ‘‘and $506,222,466 for 
the period beginning on October 1, 2014, 
and ending on July 31, 2015,’’ and insert-
ing ‘‘$607,800,000 for fiscal year 2015, 
and $131,191,803 for the period beginning 
on October 1, 2015, and ending on Decem-
ber 18, 2015,’’; 
(ii) by striking ‘‘and $24,986,301 for 
the period beginning on October 1, 2014, 
and ending on July 31, 2015,’’ and insert-
ing ‘‘$30,000,000 for fiscal year 2015, and 
$6,475,410 for the period beginning on 
October 1, 2015, and ending on December 
18, 2015,’’; and 
(iii) by striking ‘‘and $16,657,534 for 
the period beginning on October 1, 2014, 
and ending on July 31, 2015,’’ and insert-
ing ‘‘$20,000,000 for fiscal year 2015, and 
$4,316,940 for the period beginning on 
October 1, 2015, and ending on December 
18, 2015,’’; 
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(F) in subparagraph (F) by striking ‘‘each 
of fiscal years 2013 and 2014 and $2,498,630 
for the period beginning on October 1, 2014, 
and ending on July 31, 2015,’’ and inserting 
‘‘each of fiscal years 2013 through 2015 and 
$647,541 for the period beginning on October 
1, 2015, and ending on December 18, 2015,’’; 
(G) in subparagraph (G) by striking ‘‘each 
of fiscal years 2013 and 2014 and $4,164,384 
for the period beginning on October 1, 2014, 
and ending on July 31, 2015,’’ and inserting 
‘‘each of fiscal years 2013 through 2015 and 
$1,079,235 for the period beginning on October 
1, 2015, and ending on December 18, 2015,’’; 
(H) in subparagraph (H) by striking ‘‘each 
of fiscal years 2013 and 2014 and $3,206,575 
for the period beginning on October 1, 2014, 
and ending on July 31, 2015,’’ and inserting 
‘‘each of fiscal years 2013 through 2015 and 
$831,011 for the period beginning on October 
1, 2015, and ending on December 18, 2015,’’; 
(I) in subparagraph (I) by striking ‘‘and 
$1,803,927,671 for the period beginning on Oc-
tober 1, 2014, and ending on July 31, 2015,’’ 
and inserting ‘‘$2,165,900,000 for fiscal year 
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2015, and $467,503,005 for the period begin-
ning on October 1, 2015, and ending on De-
cember 18, 2015,’’; 
(J) in subparagraph (J) by striking ‘‘and 
$356,304,658 for the period beginning on Octo-
ber 1, 2014, and ending on July 31, 2015,’’ 
and inserting ‘‘$427,800,000 for fiscal year 
2015, and $92,339,344 for the period beginning 
on October 1, 2015, and ending on December 
18, 2015,’’; and 
(K) in subparagraph (K) by striking ‘‘and 
$438,009,863 for the period beginning on Octo-
ber 1, 2014, and ending on July 31, 2015,’’ 
and inserting ‘‘$525,900,000 for fiscal year 
2015, and $113,513,934 for the period begin-
ning on October 1, 2015, and ending on De-
cember 18, 2015,’’. 
(b) RESEARCH, DEVELOPMENT
DEMONSTRATION 
AND DEPLOYMENT PROJECTS.—Section 5338(b) of title 
49, United States Code, is amended by striking ‘‘and 
$58,301,370 for the period beginning on October 1, 2014, 
and ending on July 31, 2015’’ and inserting ‘‘$70,000,000 
for fiscal year 2015, and $15,109,290 for the period be-
ginning on October 1, 2015, and ending on December 18, 
2015’’. 
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(c) TRANSIT COOPERATIVE RESEARCH PROGRAM.— 
Section 5338(c) of title 49, United States Code, is amend-
ed by striking ‘‘and $5,830,137 for the period beginning 
on October 1, 2014, and ending on July 31, 2015’’ and 
inserting ‘‘$7,000,000 for fiscal year 2015, and 
$1,510,929 for the period beginning on October 1, 2015, 
and ending on December 18, 2015’’. 
(d) TECHNICAL ASSISTANCE AND STANDARDS DE-
VELOPMENT.—Section 5338(d) of title 49, United States 
Code, is amended by striking ‘‘and $5,830,137 for the pe-
riod beginning on October 1, 2014, and ending on July 
31, 2015’’ and inserting ‘‘$7,000,000 for fiscal year 2015, 
and $1,510,929 for the period beginning on October 1, 
2015, and ending on December 18, 2015’’. 
(e) HUMAN RESOURCES
AND TRAINING.—Section 
5338(e) of title 49, United States Code, is amended by 
striking ‘‘and $4,164,384 for the period beginning on Oc-
tober 1, 2014, and ending on July 31, 2015’’ and inserting 
‘‘$5,000,000 for fiscal year 2015, and $1,079,235 for the 
period beginning on October 1, 2015, and ending on De-
cember 18, 2015’’. 
(f) 
CAPITAL
INVESTMENT
GRANTS.—Section 
5338(g) of title 49, United States Code, is amended by 
striking ‘‘and $1,558,295,890 for the period beginning on 
October 1, 2014, and ending on July 31, 2015’’ and in-
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serting ‘‘$1,907,000,000 for fiscal year 2015, and 
$411,620,219 for the period beginning on October 1, 
2015, and ending on December 18, 2015’’. 
(g) ADMINISTRATION.—Section 5338(h) of title 49, 
United States Code, is amended— 
(1) in paragraph 
(1) 
by 
striking 
‘‘and 
$86,619,178 for the period beginning on October 1, 
2014, and ending on July 31, 2015’’ and inserting 
‘‘$104,000,000 
for 
fiscal 
year 
2015, 
and 
$22,448,087 for the period beginning on October 1, 
2015, and ending on December 18, 2015’’; 
(2) in paragraph (2) by striking ‘‘each of fiscal 
years 2013 and 2014 and not less than $4,164,384 
for the period beginning on October 1, 2014, and 
ending on July 31, 2015,’’ and inserting ‘‘each of 
fiscal years 2013 through 2015 and not less than 
$1,079,235 for the period beginning on October 1, 
2015, and ending on December 18, 2015,’’; and 
(3) in paragraph (3) by striking ‘‘each of fiscal 
years 2013 and 2014 and not less than $832,877 
for the period beginning on October 1, 2014, and 
ending on July 31, 2015,’’ and inserting ‘‘each of 
fiscal years 2013 through 2015 and not less than 
$215,847 for the period beginning on October 1, 
2015, and ending on December 18, 2015,’’. 
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SEC. 1204. BUS AND BUS FACILITIES FORMULA GRANTS. 
Section 5339(d)(1) of title 49, United States Code, 
is amended— 
(1) by striking ‘‘each of fiscal years 2013 and 
2014 and $54,553,425 for the period beginning on 
October 1, 2014, and ending on July 31, 2015,’’ and 
inserting ‘‘each of fiscal years 2013 through 2015 
and $14,137,978 for the period beginning on Octo-
ber 1, 2015, and ending on December 18, 2015,’’; 
(2) by striking ‘‘$1,041,096 for such period’’ 
and inserting ‘‘$269,809 for such period’’; and 
(3) by striking ‘‘$416,438 for such period’’ and 
inserting ‘‘$107,923 for such period’’. 
Subtitle D—Hazardous Materials 
SEC. 1301. AUTHORIZATION OF APPROPRIATIONS. 
(a) IN GENERAL.—Section 5128(a) of title 49, 
United States Code, is amended— 
(1) by striking ‘‘and’’ at the end of paragraph 
(2); and 
(2) by striking paragraph (3) and inserting the 
following: 
‘‘(3) $42,762,000 for fiscal year 2015; and 
‘‘(4) $9,230,049 for the period beginning on 
October 1, 2015, and ending on December 18, 
2015.’’. 
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(b) HAZARDOUS
MATERIALS
EMERGENCY
PRE-
PAREDNESS FUND.—Section 5128(b) of title 49, United 
States Code, is amended— 
(1) in paragraph (1)— 
(A) in the paragraph heading by striking 
‘‘FISCAL YEARS 2013 AND 2014’’ and inserting 
‘‘FISCAL YEARS 2013 THROUGH 2015’’; and 
(B) in the matter preceding subparagraph 
(A) by striking ‘‘fiscal years 2013 and 2014’’ 
and inserting ‘‘fiscal years 2013 through 
2015’’; and 
(2) by striking paragraph (2) and inserting the 
following: 
‘‘(2) FISCAL YEAR 2016.—From the Hazardous 
Materials Emergency Preparedness Fund established 
under section 5116(i), the Secretary may expend for 
the period beginning on October 1, 2015, and ending 
on December 18, 2015— 
‘‘(A) $40,579 to carry out section 5115; 
‘‘(B) $4,705,464 to carry out subsections 
(a) and (b) of section 5116, of which not less 
than $2,946,311 shall be available to carry out 
section 5116(b); 
‘‘(C) $32,377 to carry out section 5116(f); 
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‘‘(D) $134,904 to publish and distribute 
the Emergency Response Guidebook under sec-
tion 5116(i)(3); and 
‘‘(E) $215,847 to carry out section 
5116(j).’’. 
(c) HAZARDOUS MATERIALS TRAINING GRANTS.— 
Section 5128(c) of title 49, United States Code, is amend-
ed by striking ‘‘each of the fiscal years 2013 and 2014 
and $3,331,507 for the period beginning on October 1, 
2014, and ending on July 31, 2015,’’ and inserting ‘‘each 
of fiscal years 2013 through 2015 and $863,388 for the 
period beginning on October 1, 2015, and ending on De-
cember 18, 2015,’’. 
TITLE II—REVENUE PROVISIONS 
SEC. 2001. EXTENSION OF HIGHWAY TRUST FUND EXPENDI-
TURE AUTHORITY. 
(a) HIGHWAY TRUST FUND.—Section 9503 of the 
Internal Revenue Code of 1986 is amended— 
(1) by striking ‘‘August 1, 2015’’ in subsections 
(b)(6)(B), (c)(1), and (e)(3) and inserting ‘‘Decem-
ber 19, 2015’’, and 
(2) by striking ‘‘Highway and Transportation 
Funding Act of 2015’’ in subsections (c)(1) and 
(e)(3) and inserting ‘‘Highway and Transportation 
Funding Act of 2015, Part II’’. 
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(b) SPORT FISH RESTORATION AND BOATING TRUST 
FUND.—Section 9504 of such Code is amended— 
(1) by striking ‘‘Highway and Transportation 
Funding Act of 2015’’ each place it appears in sub-
section (b)(2) and inserting ‘‘Highway and Trans-
portation Funding Act of 2015, Part II’’, and 
(2) by striking ‘‘August 1, 2015’’ in subsection 
(d)(2) and inserting ‘‘December 19, 2015’’. 
(c) LEAKING UNDERGROUND STORAGE TANK TRUST 
FUND.—Section 9508(e)(2) of such Code is amended by 
striking ‘‘August 1, 2015’’ and inserting ‘‘December 19, 
2015’’. 
SEC. 2002. FUNDING OF HIGHWAY TRUST FUND. 
Section 9503(f) of the Internal Revenue Code of 
1986 is amended by redesignating paragraph (7) as para-
graph (8) and by inserting after paragraph (6) the fol-
lowing new paragraph: 
‘‘(7) ADDITIONAL SUMS.—Out of money in the 
Treasury not otherwise appropriated, there is hereby 
appropriated— 
‘‘(A) $6,068,000,000 to the Highway Ac-
count (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.’’. 
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SEC. 2003. MODIFICATION OF MORTGAGE REPORTING RE-
QUIREMENTS. 
(a) INFORMATION RETURN REQUIREMENTS.—Sec-
tion 6050H(b)(2) of the Internal Revenue Code of 1986 
is amended by striking ‘‘and’’ at the end of subparagraph 
(C), by redesignating subparagraph (D) as subparagraph 
(G) and by inserting after subparagraph (C) the following 
new subparagraphs: 
‘‘(D) the amount of outstanding principal 
on the mortgage as of the beginning of such 
calendar year, 
‘‘(E) the date of the origination of the 
mortgage, 
‘‘(F) the address (or other description in 
the case of property without an address) of the 
property which secures the mortgage, and’’. 
(b) 
STATEMENTS
TO
INDIVIDUALS.—Section 
6050H(d)(2) of such Code is amended by striking ‘‘sub-
section (b)(2)(C)’’ and inserting ‘‘subparagraphs (C), (D), 
(E), and (F) of subsection (b)(2)’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to returns required to be made, 
and statements required to be furnished, after December 
31, 2016. 
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SEC. 2004. CONSISTENT BASIS REPORTING BETWEEN ES-
TATE AND PERSON ACQUIRING PROPERTY 
FROM DECEDENT. 
(a) PROPERTY ACQUIRED FROM A DECEDENT.—Sec-
tion 1014 of the Internal Revenue Code of 1986 is amend-
ed by adding at the end the following new subsection: 
‘‘(f) BASIS MUST BE CONSISTENT WITH ESTATE 
TAX RETURN.—For purposes of this section— 
‘‘(1) IN GENERAL.—The basis of any property 
to which subsection (a) applies shall not exceed— 
‘‘(A) in the case of property the final value 
of which has been determined for purposes of 
the tax imposed by chapter 11 on the estate of 
such decedent, such value, and 
‘‘(B) in the case of property not described 
in subparagraph (A) and with respect to which 
a statement has been furnished under section 
6035(a) identifying the value of such property, 
such value. 
‘‘(2) EXCEPTION.—Paragraph (1) shall only 
apply to any property whose inclusion in the dece-
dent’s estate increased the liability for the tax im-
posed by chapter 11 (reduced by credits allowable 
against such tax) on such estate. 
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‘‘(3) DETERMINATION.—For purposes of para-
graph (1), the basis of property has been determined 
for purposes of the tax imposed by chapter 11 if— 
‘‘(A) the value of such property is shown 
on a return under section 6018 and such value 
is not contested by the Secretary before the ex-
piration of the time for assessing a tax under 
chapter 11, 
‘‘(B) in a case not described in subpara-
graph (A), the value is specified by the Sec-
retary and such value is not timely contested by 
the executor of the estate, or 
‘‘(C) the value is determined by a court or 
pursuant to a settlement agreement with the 
Secretary. 
‘‘(4) REGULATIONS.—The Secretary may by 
regulations provide exceptions to the application of 
this subsection.’’. 
(b) INFORMATION REPORTING.— 
(1) IN GENERAL.—Subpart A of part III of 
subchapter A of chapter 61 of such Code is amended 
by inserting after section 6034A the following new 
section: 
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‘‘SEC. 6035. BASIS INFORMATION TO PERSONS ACQUIRING 
PROPERTY FROM DECEDENT. 
‘‘(a) INFORMATION WITH RESPECT TO PROPERTY 
ACQUIRED FROM DECEDENTS.— 
‘‘(1) IN GENERAL.—The executor of any estate 
required to file a return under section 6018(a) shall 
furnish to the Secretary and to each person acquir-
ing any interest in property included in the dece-
dent’s gross estate for Federal estate tax purposes 
a statement identifying the value of each interest in 
such property as reported on such return and such 
other information with respect to such interest as 
the Secretary may prescribe. 
‘‘(2) STATEMENTS
BY
BENEFICIARIES.—Each 
person required to file a return under section 
6018(b) shall furnish to the Secretary and to each 
other person who holds a legal or beneficial interest 
in the property to which such return relates a state-
ment identifying the information described in para-
graph (1). 
‘‘(3) TIME FOR FURNISHING STATEMENT.— 
‘‘(A) IN
GENERAL.—Each statement re-
quired to be furnished under paragraph (1) or 
(2) shall be furnished at such time as the Sec-
retary may prescribe, but in no case at a time 
later than the earlier of— 
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‘‘(i) the date which is 30 days after 
the date on which the return under section 
6018 was required to be filed (including 
extensions, if any), or 
‘‘(ii) the date which is 30 days after 
the date such return is filed. 
‘‘(B) ADJUSTMENTS.—In any case in 
which there is an adjustment to the information 
required to be included on a statement filed 
under paragraph (1) or (2) after such state-
ment has been filed, a supplemental statement 
under such paragraph shall be filed not later 
than the date which is 30 days after such ad-
justment is made. 
‘‘(b) REGULATIONS.—The Secretary shall prescribe 
such regulations as necessary to carry out this section, in-
cluding regulations relating to— 
‘‘(1) the application of this section to property 
with regard to which no estate tax return is required 
to be filed, and 
‘‘(2) situations in which the surviving joint ten-
ant or other recipient may have better information 
than the executor regarding the basis or fair market 
value of the property.’’. 
(2) PENALTY FOR FAILURE TO FILE.— 
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(A) RETURN.—Section 6724(d)(1) of such 
Code is amended by striking ‘‘and’’ at the end 
of subparagraph (B), by striking the period at 
the end of subparagraph (C) and inserting ‘‘, 
and’’, and by adding at the end the following 
new subparagraph: 
‘‘(D) any statement required to be filed 
with the Secretary under section 6035.’’. 
(B) STATEMENT.—Section 6724(d)(2) of 
such Code is amended by striking ‘‘or’’ at the 
end of subparagraph (GG), by striking the pe-
riod at the end of subparagraph (HH) and in-
serting ‘‘, or’’, and by adding at the end the fol-
lowing new subparagraph: 
‘‘(II) section 6035 (other than a statement 
described in paragraph (1)(D)).’’. 
(3) CLERICAL AMENDMENT.—The table of sec-
tions for subpart A of part III of subchapter A of 
chapter 61 of such Code is amended by inserting 
after the item relating to section 6034A the fol-
lowing new item: 
‘‘Sec. 6035. Basis information to persons acquiring property from decedent.’’. 
(c) PENALTY FOR INCONSISTENT REPORTING.— 
(1) IN
GENERAL.—Section 6662(b) of such 
Code is amended by inserting after paragraph (7) 
the following new paragraph: 
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‘‘(8) Any inconsistent estate basis.’’. 
(2) INCONSISTENT BASIS REPORTING.—Section 
6662 of such Code is amended by adding at the end 
the following new subsection: 
‘‘(k) INCONSISTENT ESTATE BASIS REPORTING.— 
For purposes of this section, there is an ‘inconsistent es-
tate basis’ if the basis of property claimed on a return 
exceeds the basis as determined under section 1014(f).’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property with respect to which 
an estate tax return is filed after the date of the enact-
ment of this Act. 
SEC. 2005. CLARIFICATION OF 6-YEAR STATUTE OF LIMITA-
TIONS IN CASE OF OVERSTATEMENT OF 
BASIS. 
(a) IN GENERAL.—Section 6501(e)(1)(B) of the In-
ternal Revenue Code of 1986 is amended— 
(1) 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: 
‘‘(ii) An understatement of gross in-
come by reason of an overstatement of un-
recovered cost or other basis is an omission 
from gross income; and’’, 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 deter-
mining the amount omitted from gross income’’. 
(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 
period specified in section 6501 of the Internal Rev-
enue 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. TAX RETURN DUE DATES. 
(a) DUE DATES FOR RETURNS OF PARTNERSHIPS, 
S CORPORATIONS, AND C CORPORATIONS.— 
(1) PARTNERSHIPS AND S CORPORATIONS.— 
(A) IN GENERAL.—So much of subsection 
(b) of 6072 of the Internal Revenue Code of 
1986 as precedes the second sentence thereof is 
amended to read as follows: 
‘‘(b) RETURNS OF PARTNERSHIPS AND S CORPORA-
TIONS.—Returns of partnerships under section 6031 and 
returns of S corporations under sections 6012 and 6037 
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made on the basis of the calendar year shall be filed on 
or before the 15th day of March following the close of the 
calendar year, and such returns made on the basis of a 
fiscal year shall be filed on or before the 15th day of the 
third month following the close of the fiscal year.’’. 
(B) CONFORMING
AMENDMENT.—Section 
6072(a) of such Code is amended by striking 
‘‘6017, or 6031’’ and inserting ‘‘or 6017’’. 
(2) CONFORMING AMENDMENTS RELATING TO C 
CORPORATION DUE DATE OF 15TH DAY OF FOURTH 
MONTH FOLLOWING TAXABLE YEAR.— 
(A) Section 170(a)(2)(B) of such Code is 
amended by striking ‘‘third month’’ and insert-
ing ‘‘fourth month’’. 
(B) Section 563 of such Code is amended 
by striking ‘‘third month’’ each place it appears 
and inserting ‘‘fourth month’’. 
(C) Section 1354(d)(1)(B)(i) of such Code 
is amended by striking ‘‘3d month’’ and insert-
ing ‘‘4th month’’. 
(D) Subsections (a) and (c) of section 
6167 of such Code are each amended by strik-
ing ‘‘third month’’ and inserting ‘‘fourth 
month’’. 
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(E) Section 6425(a)(1) of such Code is 
amended by striking ‘‘third month’’ and insert-
ing ‘‘fourth month’’. 
(F) Subsections (b)(2)(A), (g)(3), and 
(h)(1) of section 6655 of such Code are each 
amended by striking ‘‘3rd month’’ and inserting 
‘‘4th month’’. 
(G) Section 6655(g)(4) of such Code is 
amended by redesignating subparagraph (E) as 
subparagraph (F) and by inserting after sub-
paragraph (D) the following new subparagraph: 
‘‘(E) Subsection (b)(2)(A) shall be applied 
by substituting ‘3rd month’ for ‘4th month’.’’. 
(3) EFFECTIVE DATES.— 
(A) IN GENERAL.—Except as provided in 
subparagraph (B), the amendments made by 
this subsection shall apply to returns for tax-
able years beginning after December 31, 2015. 
(B) SPECIAL RULE FOR C CORPORATIONS 
WITH FISCAL YEARS ENDING ON JUNE 30.—In 
the case of any C corporation with a taxable 
year ending on June 30, the amendments made 
by this subsection shall apply to returns for tax-
able years beginning after December 31, 2025. 
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(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 
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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 
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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 
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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’’. 
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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.’’. 
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(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.’’. 
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(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: 
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‘‘(K) $1,560,000,000 for fiscal year 2024. 
‘‘(L) 
$1,600,000,000 
for 
fiscal 
year 
2025.’’. 
Æ 
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