Highway and Transportation Funding Act of 2014

Bill: 113-hr-5021
Sponsor: full_name: Rep. Camp, Dave [R-MI-4]
Introduced: 2014-07-08
Policy area: Transportation and Public Works
Subjects: Appropriations

Customs enforcement

Department of Transportation

Employee benefits and pensions

Executive agency funding and structure

Government trust funds

Hazardous wastes and toxic substances

Indian social and development programs

Licensing and registrations

Marine and coastal resources, fisheries

Marine and inland water transportation

Marine pollution

Motor carriers

Public transit

Research administration and funding

Research and development

Roads and highways

Rural conditions and development

Transportation programs funding

Transportation safety and security

Urban and suburban affairs and development

User charges and fees

Water quality

Wetlands
Latest action: action_date: 2014-08-08
text: Became Public Law No: 113-159.

Summaries:
action_date: 2014-07-08
action_desc: Introduced in House
text: <p>Highway and Transportation Funding Act of 2014 - Continues from October 1, 2014, through May 31, 2015, and authorizes appropriations through that period for, specified federal-aid highway programs under:</p> <ul> <li>the Moving Ahead for Progress in the 21st Century Act (MAP-21),</li> <li>the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU) Technical Corrections Act of 2008,</li> <li>the Transportation Equity Act for the 21st Century (TEA-21),</li> <li>the National Highway System Designation Act of 1995,</li> <li>the Intermodal Surface Transportation Efficiency Act of 1991 (ISTEA), and</li> <li>other specified law. </li> </ul> <p>Subjects funding for such programs generally to the same manner of distribution, administration, limitation, and availability for obligation, but at a specified pro rata of the total amount, as funds authorized for appropriation out of the Highway Trust Fund (HTF) for such programs and activities for FY2014.</p> <p>Amends MAP-21 to authorize appropriations out of the general fund of the Treasury for the Tribal High Priority Projects program for the same period.</p> <p>Prescribes an obligation ceiling of $26,800,569,863 for federal-aid highway and highway safety construction programs for the same period.</p> <p>Authorizes appropriations from the HTF (other than the Mass Transit Account) for administrative expenses of the federal-aid highway program for the same period.</p> <p>Extends for the same period the authorization of appropriations for specified National Highway Traffic Safety Administration (NHTSA) safety programs (including administrative expenses) and Federal Motor Carrier Safety Administration (FMCSA) programs.</p> <p>Requires a specified amount of the total amount apportioned to states for highway safety programs for a cooperative program to research and evaluate priority highway safety countermeasures for the same period.</p> <p>Amends the Dingell-Johnson Sport Fish Restoration Act to continue, for the same period, the authorized distribution of funds for coastal wetlands, recreational boating safety, projects under the Clean Vessel Act of 19921, boating infrastructure projects, and the National Outreach and Communications Program.</p> <p>Extends the apportionment of nonurbanized (rural) area formula grants for competitive grants and formula grants for public transportation on Indian reservations for the same period.</p> <p>Extends the apportionment of urbanized area formula grants for passenger ferry projects for the same period.</p> <p>Extends for the same period the authorization of appropriations from the HTF Mass Transit Account for: (1) formula grants for public transportation; (2) research, development demonstration, and deployment projects; (3) the transit cooperative research program; (4) technical assistance and standards development grants; (5) human resources and training grants; (6) capital investment grants; and (7) administration expenses.</p> <p>Allocates, for the same period, certain amounts to states and territories for formula bus and bus facilities grants.</p> <p>Authorizes appropriations for the same period for hazardous materials (hazmat) transportation safety projects.</p> <p>Authorizes the Secretary of Transportation (DOT) to make certain expenditures from the Hazardous Materials Emergency Preparedness Fund for the same period.</p> <p>Amends the Internal Revenue Code to extend through May 31, 2015, the authority for expenditures from: (1) the HTF Highway and Mass Transit Accounts, (2) the Sport Fish Restoration and Boating Trust Fund, and (3) the Leaking Underground Storage Tank Trust Fund.</p> <p>Makes appropriations out of the Treasury to the HTF Highway and Mass Transit Accounts.</p> <p>Makes appropriations out of the Leaking Underground Storage Tank Trust Fund and transfers them to the HTF Highway Account.</p> <p>Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code to revise the applicable percentages for determining minimum funding standards for single-employer defined benefit pension plans (funding stabilization). Exempts plans providing accelerated benefit distributions from the application of such standards.</p> <p>Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 to extend, through September 30, 2024, certain customs user fees for the processing of merchandise entered or released into the United States.</p>

action_date: 2014-07-15
action_desc: Passed House amended
text: <p>Highway and Transportation Funding Act of 2014 - <b>Title I: Surface Transportation Program Extension - Subtitle A: Federal-Aid Highways - </b>(Sec. 1001) Continues from October 1, 2014, through May 31, 2015, and authorizes appropriations through that period for, specified federal-aid highway programs under:</p> <ul> <li>the Moving Ahead for Progress in the 21st Century Act (MAP-21),</li> <li>the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU) Technical Corrections Act of 2008,</li> <li>the Transportation Equity Act for the 21st Century (TEA-21),</li> <li>the National Highway System Designation Act of 1995,</li> <li>the Intermodal Surface Transportation Efficiency Act of 1991 (ISTEA), and</li> <li>other specified law. </li> </ul> <p>Subjects funding for such programs generally to the same manner of distribution, administration, limitation, and availability for obligation, but at a specified pro rata of the total amount, as funds authorized for appropriation out of the Highway Trust Fund (HTF) for such programs and activities for FY2014.</p> <p>Amends the Moving Ahead for Progress in the 21st Century Act (MAP-21) to authorize appropriations out of the general fund of the Treasury for the Tribal High Priority Projects program for the same period.</p> <p>Prescribes an obligation ceiling of $26,800,569,863 for federal-aid highway and highway safety construction programs for the same period.</p> <p>(Sec. 1002) Authorizes appropriations from the HTF (other than the Mass Transit Account) for administrative expenses of the federal-aid highway program for the same period.</p> <p><b>Subtitle B: Extension of Highway Safety Programs</b> - (Sec. 1101) Amends MAP-21 to extend for the same period the authorization of appropriations for National Highway Traffic Safety Administration (NHTSA) safety programs, including: (1) highway safety research and development, (2) national priority safety programs, (3) the National Driver Register, (4) the High Visibility Enforcement Program, and (5) NHTSA administrative expenses.</p> <p> Amends SAFETEA-LU to extend for the same period high-visibility traffic safety law enforcement campaigns under the High Visibility Enforcement Program.</p> <p>Sets aside a specified amount of the total apportionment to states for highway safety programs for a cooperative program to research and evaluate priority highway safety countermeasures for the same period.</p> <p>(Sec. 1102) Extends for the same period the authorization of appropriations for Federal Motor Carrier Safety Administration (FMCSA) programs, including: (1) motor carrier safety grants, (2) FMCSA administrative expenses, (3) commercial driver's license program improvement grants, (4) border enforcement grants, (5) performance and registration information system management grants, (6) commercial vehicle information systems and networks deployment grants, (7) safety data improvement grants, (8) a set-aside for high priority activities that improve commercial motor vehicle safety and compliance with commercial motor vehicle safety regulations, (9) a set-aside for new entrant motor carrier audit grants, (10) FMCSA outreach and education, and (11) the commercial motor vehicle operators grant program.</p> <p>(Sec. 1103) Amends the Dingell-Johnson Sport Fish Restoration Act to continue, for the same period, the authorized distribution of funds for coastal wetlands, recreational boating safety, projects under the Clean Vessel Act of 19921, boating infrastructure projects, and the National Outreach and Communications Program.</p> <p><b>Subtitle C: Public Transportation Programs</b> - (Sec. 1201) Extends for the same period the apportionment of nonurbanized (rural) area formula grants for competitive grants and formula grants for public transportation on Indian reservations.</p> <p>(Sec. 1202) Extends the apportionment of urbanized area formula grants for passenger ferry projects for the same period.</p> <p>(Sec. 1203) Extends for the same period the authorization of appropriations from the HTF Mass Transit Account for: (1) formula grants for public transportation, including allocations for specified projects; (2) research, development demonstration, and deployment projects; (3) the transit cooperative research program; (4) technical assistance and standards development grants; (5) human resources and training grants; (6) capital investment grants; and (7) administrative expenses.</p> <p>(Sec. 1204) Allocates, for the same period, certain amounts to states and territories for formula bus and bus facilities grants.</p> <p><b>Subtitle D: Hazardous Materials</b> - (Sec. 1301) Authorizes appropriations for the same period for hazardous materials (hazmat) transportation safety projects.</p> <p>Authorizes the Secretary of Transportation (DOT) to make certain expenditures, including an amount for hazmat training grants, from the Hazardous Materials Emergency Preparedness Fund for the same period.</p> <p><b>Title II: Revenue Provisions</b> - (Sec. 2001) Amends the Internal Revenue Code to extend through May 31, 2015, the authority for expenditures from: (1) the HTF Highway and Mass Transit Accounts, (2) the Sport Fish Restoration and Boating Trust Fund, and (3) the Leaking Underground Storage Tank Trust Fund.</p> <p>(Sec. 2002) Makes appropriations out of the Treasury to the HTF Highway and Mass Transit Accounts.</p> <p>Makes appropriations out of the Leaking Underground Storage Tank Trust Fund and transfers them to the HTF Highway Account.</p> <p>(Sec. 2003) Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code to revise the applicable percentages for determining minimum funding standards for single-employer defined benefit pension plans (funding stabilization). Exempts plans providing accelerated benefit distributions from the application of such standards.</p> <p>(Sec. 2004) Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 to extend, through September 30, 2024, certain customs user fees for the processing of merchandise entered or released into the United States.</p>

action_date: 2014-07-29
action_desc: Passed Senate amended
text: <p>Highway and Transportation Funding Act of 2014 - <b>Title I: Surface Transportation Program Extension - Subtitle A: Federal-Aid Highways - </b>(Sec. 1001) Continues from October 1, 2014, through December 19, 2014 (Part-Year Extension Period), and authorizes appropriations through that period for, specified federal-aid highway programs under:</p> <ul> <li>the Moving Ahead for Progress in the 21st Century Act (MAP-21),</li> <li>the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU) Technical Corrections Act of 2008,</li> <li>SAFETEA-LU,<br /></li> <li>the Transportation Equity Act for the 21st Century (TEA-21),</li> <li>the National Highway System Designation Act of 1995,</li> <li>the Intermodal Surface Transportation Efficiency Act of 1991 (ISTEA), and</li> <li>other specified law. </li> </ul> <p>Subjects funding for such programs generally to the same manner of distribution, administration, limitation, and availability for obligation (calculated using a specified Part-Year Ratio formula) as funds authorized for appropriation out of the Highway Trust Fund (HTF) for such programs and activities for FY2014.</p> <p>Prescribes obligation ceilings for federal-aid highway and highway safety construction programs in the absence of an Act making appropriations for FY2015 (or a portion of that fiscal year), as well as for the Part-Year Extension Period. Exempts a specified formulated portion of national highway performance program (NHPP) funds from such limitations during the Part-Year Extension Period.</p> <p><b>Subtitle B: Extension of Highway Safety Programs</b> - (Sec. 1101) Extends through the Part-Year Extension Period the authorization of appropriations for National Highway Traffic Safety Administration (NHTSA) safety programs, including: (1) highway safety research and development, (2) national priority safety programs, (3) the National Driver Register, (4) the High Visibility Enforcement Program, and (5) NHTSA administrative expenses.</p> <p> Amends SAFETEA-LU to extend through FY2015 high-visibility traffic safety law enforcement campaigns under the High Visibility Enforcement Program.</p> <p>(Sec. 1102) Extends through the Part-Year Extension Period the authorization of appropriations for specified Federal Motor Carrier Safety Administration (FMCSA) programs.</p> <p>(Sec. 1103) Amends the Dingell-Johnson Sport Fish Restoration Act to continue through FY2015 the authorized distribution of funds for coastal wetlands, recreational boating safety, projects under the Clean Vessel Act of 19921, boating infrastructure projects, and the National Outreach and Communications Program.</p> <p><b>Subtitle C: Public Transportation Programs</b> - (Sec. 1201) Extends through the Part-Year Extension Period, and authorizes appropriations through that period for, specified public transportation programs. </p> <p><b>Subtitle D: Hazardous Materials</b> - (Sec. 1301) Extends through the Part-Year Extension Period, and authorizes appropriations through that period for, hazardous materials (hazmat) transportation projects. </p> <p><b>Title II: Revenue Provisions</b> - (Sec. 2001) Amends the Internal Revenue Code to extend through December 19, 2014, the authority for expenditures from: (1) the HTF Highway and Mass Transit Accounts, (2) the Sport Fish Restoration and Boating Trust Fund, and (3) the Leaking Underground Storage Tank Trust Fund.</p> <p>(Sec. 2002) Makes appropriations out of the Treasury to the HTF Highway and Mass Transit Accounts.</p> <p>Makes appropriations out of the Leaking Underground Storage Tank Trust Fund and transfers them to the HTF Highway Account.</p> <p>(Sec. 2003) Requires tax returns relating to mortgage interest received in a trade or business to include: (1) the unpaid balance of the mortgage, (2) the address of the property securing the mortgage, (3) whether the mortgage is a refinancing that occurred during the calendar year, (4) the amount of real estate taxes paid from an escrow account for the property securing the mortgage, and (5) the mortgage's date of origination. Requires statements furnished to payees by persons required to file such returns to include the same information.</p> <p>(Sec. 2004) Establishes a $500 penalty for a tax return preparer for each failure to comply with due diligence requirements for determining the eligibility of a taxpayer for the child tax credit. </p> <p>(Sec. 2005) Applies the six-year statute of limitations on the assessment of additional tax resulting from an understatement of gross income to an understatement by reason of an overstatement of unrecovered cost or other basis.</p> <p>(Sec. 2006) Applies the 100% continuous levy for delinquent tax debts on payments due to Medicare providers and suppliers delinquent in their payment of tax debts.</p> <p>(Sec. 2007) Permits tax-exempt mutual ditch or irrigation companies to earn income from dispositions of certain real property and stock interests without affecting their tax-exempt status. Requires that such income be used to pay the costs of operations, maintenance, and capital improvements of such a company. </p> <p>(Sec. 2008) Adjusts the excise taxes on: (1) liquefied petroleum gas to 18.3 cents per energy equivalent of a gallon of gasoline, and (2) liquefied natural gas to 24.3 cents per energy equivalent of a gallon of diesel. </p> <p>(Sec. 2009) Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 to extend, through January 7, 2024, certain customs user fees for the processing of merchandise entered or released into the United States. </p> <p><b>Title III: Budgetary Provisions </b>- (Sec. 3001) Declares that the budgetary effects of this Act and its amendments shall not be entered on the PAYGO scorecards of either the House of Representatives or of the Senate. </p>

action_date: 2014-08-08
action_desc: Public Law
text: <p>Highway and Transportation Funding Act of 2014 - <b>Title I: Surface Transportation Program Extension - Subtitle A: Federal-Aid Highways - </b>(Sec. 1001) Continues from October 1, 2014, through May 31, 2015, and authorizes appropriations through that period for, specified federal-aid highway programs under:</p> <ul> <li>the Moving Ahead for Progress in the 21st Century Act (MAP-21),</li> <li>the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU) Technical Corrections Act of 2008,</li> <li>SAFETEA-LU,</li> <li>the Transportation Equity Act for the 21st Century (TEA-21),</li> <li>the National Highway System Designation Act of 1995,</li> <li>the Intermodal Surface Transportation Efficiency Act of 1991 (ISTEA), and</li> <li>other specified law. </li> </ul> <p>Subjects funding for such programs generally to the same manner of distribution, administration, limitation, and availability for obligation, but at a specified pro rata of the total amount, as funds authorized for appropriation out of the Highway Trust Fund (HTF) for such programs and activities for FY2014.</p> <p>Amends the Moving Ahead for Progress in the 21st Century Act (MAP-21) to authorize appropriations out of the general fund of the Treasury for the Tribal High Priority Projects program for the same period.</p> <p>Prescribes an obligation ceiling of $26,800,569,863 for federal-aid highway and highway safety construction programs for the same period.</p> <p>(Sec. 1002) Authorizes appropriations from the HTF (other than the Mass Transit Account) for administrative expenses of the federal-aid highway program for the same period.</p> <p><b>Subtitle B: Extension of Highway Safety Programs</b> - (Sec. 1101) Amends MAP-21 to extend for the same period the authorization of appropriations for National Highway Traffic Safety Administration (NHTSA) safety programs, including: (1) highway safety research and development, (2) national priority safety programs, (3) the National Driver Register, (4) the High Visibility Enforcement Program, and (5) NHTSA administrative expenses.</p> <p> Amends SAFETEA-LU to extend for the same period high-visibility traffic safety law enforcement campaigns under the High Visibility Enforcement Program.</p> <p>Sets aside a specified amount of the total apportionment to states for highway safety programs for a cooperative program to research and evaluate priority highway safety countermeasures for the same period.</p> <p>(Sec. 1102) Extends for the same period the authorization of appropriations for Federal Motor Carrier Safety Administration (FMCSA) programs, including: (1) motor carrier safety grants, (2) FMCSA administrative expenses, (3) commercial driver's license program improvement grants, (4) border enforcement grants, (5) performance and registration information system management grants, (6) commercial vehicle information systems and networks deployment grants, (7) safety data improvement grants, (8) a set-aside for high priority activities that improve commercial motor vehicle safety and compliance with commercial motor vehicle safety regulations, (9) a set-aside for new entrant motor carrier audit grants, (10) FMCSA outreach and education, and (11) the commercial motor vehicle operators grant program.</p> <p>(Sec. 1103) Amends the Dingell-Johnson Sport Fish Restoration Act to continue, for the same period, the authorized distribution of funds for coastal wetlands, recreational boating safety, projects under the Clean Vessel Act of 19921, boating infrastructure projects, and the National Outreach and Communications Program.</p> <p><b>Subtitle C: Public Transportation Programs</b> - (Sec. 1201) Extends for the same period the apportionment of nonurbanized (rural) area formula grants for competitive grants and formula grants for public transportation on Indian reservations.</p> <p>(Sec. 1202) Extends the apportionment of urbanized area formula grants for passenger ferry projects for the same period.</p> <p>(Sec. 1203) Extends for the same period the authorization of appropriations from the HTF Mass Transit Account for: (1) formula grants for public transportation, including allocations for specified projects; (2) research, development demonstration, and deployment projects; (3) the transit cooperative research program; (4) technical assistance and standards development grants; (5) human resources and training grants; (6) capital investment grants; and (7) administrative expenses.</p> <p>(Sec. 1204) Allocates, for the same period, certain amounts to states and territories for formula bus and bus facilities grants.</p> <p><b>Subtitle D: Hazardous Materials</b> - (Sec. 1301) Authorizes appropriations for the same period for hazardous materials (hazmat) transportation safety projects.</p> <p>Authorizes the Secretary of Transportation (DOT) to make certain expenditures, including an amount for hazmat training grants, from the Hazardous Materials Emergency Preparedness Fund for the same period.</p> <p><b>Title II: Revenue Provisions</b> - (Sec. 2001) Amends the Internal Revenue Code to extend through May 31, 2015, the authority for expenditures from: (1) the HTF Highway and Mass Transit Accounts, (2) the Sport Fish Restoration and Boating Trust Fund, and (3) the Leaking Underground Storage Tank Trust Fund.</p> <p>(Sec. 2002) Makes appropriations out of the Treasury to the HTF Highway and Mass Transit Accounts.</p> <p>Makes appropriations out of the Leaking Underground Storage Tank Trust Fund and transfers them to the HTF Highway Account.</p> <p>(Sec. 2003) Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code to revise the applicable percentages for determining minimum funding standards for single-employer defined benefit pension plans (funding stabilization). Exempts plans providing accelerated benefit distributions from the application of such standards.</p> <p>(Sec. 2004) Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 to extend, through September 30, 2024, certain customs user fees for the processing of merchandise entered or released into the United States.</p> <p><b>Title III: Treatment For PAYGO Purposes</b> - (Sec. 3001) Declares that the budgetary effects of this Act and its amendments shall not be entered on the PAYGO scorecards of either the House of Representatives or of the Senate.</p>

tv_txt: 113th CONGRESS 2d Session H.R. 5021 In the Senate of the United States, July 29, 2014. Amendment:

That the bill from the House of Representatives (H.R. 5021) entitled 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. , do pass with the following Strike all after the enacting clause and insert the following: 1. Short title; table of contents (a) Short title This Act may be cited as the Highway and Transportation Funding Act of 2014 . (b) Table of contents The table of contents of this Act is as follows: Sec. 1. Short title; table of contents. Sec. 2. Definitions. TITLE I—Surface Transportation Program Extension Subtitle A—Federal-aid highways Sec. 1001. Extension of Federal-aid highway programs. Subtitle B—Extension of highway safety programs Sec. 1101. Extension of National Highway Traffic Safety Administration highway safety programs. Sec. 1102. Extension of Federal Motor Carrier Safety Administration programs. Sec. 1103. Dingell-Johnson Sport Fish Restoration Act. Subtitle C—Public transportation programs Sec. 1201. Public transportation programs continuation. Subtitle D—Hazardous materials Sec. 1301. Extension of hazardous materials programs. TITLE II—Revenue Provisions Sec. 2001. Extension of Highway Trust Fund expenditure authority. Sec. 2002. Funding of Highway Trust Fund. Sec. 2003. Additional information on returns relating to mortgage interest. Sec. 2004. Penalty for failure to meet due diligence requirements for the child tax credit. Sec. 2005. Clarification of 6-year statute of limitations in case of overstatement of basis. Sec. 2006. 100 percent continuous levy on payment to medicare providers and suppliers. Sec. 2007. Modification of tax exemption requirements for mutual ditch or irrigation companies. Sec. 2008. Equalization of excise tax on liquefied natural gas and liquefied petroleum gas. Sec. 2009. Extension of customs user fees. TITLE III—Budgetary provisions Sec. 301. Treatment for PAYGO purposes. 2. Definitions In this Act and the amendments made by this Act: (1) MAP–21 The term MAP–21 means the Moving Ahead for Progress in the 21st Century Act ( Public Law 112–141 ; 126 Stat. 405). (2) Part-year extension period The term Part-Year Extension Period means the period beginning on October 1, 2014, and ending on the Part-Year Funding Date. (3) Part-year funding date The term Part-Year Funding Date means December 19, 2014. (4) Part-year ratio The term Part-Year Ratio means the ratio calculated by dividing— (A) the number of days included in the period beginning on October 1, 2014, and ending on the Part-Year Funding Date; by (B) 365. (5) SAFETEA–LU The term SAFETEA–LU means the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (Public Law 109–59; 119 Stat. 1144). I Surface Transportation Program Extension A Federal-aid highways 1001. Extension of Federal-aid highway programs (a) In general Except as otherwise provided in this subtitle, requirements, authorities, conditions, eligibilities, limitations, and other provisions authorized under divisions A and E of MAP–21 ( Public Law 112–141 ), the SAFETEA–LU Technical Corrections Act of 2008 ( Public Law 110–244 ), titles I, V, and VI of SAFETEA–LU (Public Law 109–59), titles I and V of the Transportation Equity Act for the 21st Century ( Public Law 105–178 ), the National Highway System Designation Act of 1995 ( Public Law 104–59 ), titles I and VI of the Intermodal Surface Transportation Efficiency Act of 1991 ( Public Law 102–240 ), and title 23, United States Code (excluding chapter 4 of that title), that would otherwise expire on or cease to apply after September 30, 2014, are incorporated by reference and shall continue in effect through the Part-Year Extension Period. (b) Authorization of appropriations There is authorized to be appropriated out of the Highway Trust Fund (other than the Mass Transit Account) for the Part-Year Extension Period a sum equal to— (1) 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 divisions A and E of MAP–21 and title 23, United States Code (excluding chapter 4 of that title); multiplied by (2) the Part-Year Ratio. (c) Use of funds (1) In general Except as otherwise expressly provided in this title, funds authorized to be appropriated under subsection (b) for the Part-Year Extension Period shall be distributed, administered, limited, and made available for obligation in the same manner and in the same amounts (as calculated using the Part-Year Ratio) as the funds authorized to be appropriated out of the Highway Trust Fund (other than the Mass Transit Account) for fiscal year 2014 to carry out programs, projects, activities, eligibilities, and requirements under— (A) MAP–21 ( Public Law 112–141 ); (B) the SAFETEA–LU Technical Corrections Act of 2008 ( Public Law 110–244 ); (C) SAFETEA–LU ( Public Law 109–59 ); (D) the Transportation Equity Act for the 21st Century ( Public Law 105–178 ); (E) the National Highway System Designation Act of 1995 ( Public Law 104–59 ); (F) the Intermodal Surface Transportation Efficiency Act of 1991 ( Public Law 102–240 ); and (G) title 23, United States Code (excluding chapter 4 of that title). (2) Contract authority Funds authorized to be appropriated out of the Highway Trust Fund (other than the Mass Transit Account) under this section shall be— (A) available for obligation and shall be administered in the same manner as if the funds were apportioned under chapter 1 of title 23, United States Code; and (B) for the Part-Year Extension Period, except as provided in paragraph (3)(B), subject to the limitation on obligations for Federal-aid highways and highway safety construction programs for fiscal year 2015 in paragraph (3)(A) or an Act making appropriations for fiscal year 2015 or a portion of that fiscal year. (3) Obligation ceiling (A) In general In the absence of an Act making appropriations for fiscal year 2015 or a portion of that fiscal year— (i) the annual limitation on obligations for Federal-aid highway and highway safety construction programs for fiscal year 2015 shall be equal to that of fiscal year 2014; and (ii) the limitation on obligations shall be distributed and funding shall be exempt from the limitation on obligations in the same manner as for fiscal year 2014 (B) Application during part-year extension period (i) Limitation on obligations During the Part-Year Extension Period, obligations subject to the limitation described in paragraph (2)(B) shall not exceed— (I) the annual limitation on obligations imposed under that paragraph; multiplied by (II) the Part-Year Ratio. (ii) Exempt NHPP funds During the Part-Year Extension Period, the amount of funds under section 119 of title 23, United States Code, that is exempt from the limitation on obligations imposed under paragraph (2)(B) shall be— (I) $639,000,000; multiplied by (II) the Part-Year Ratio. (C) Calculations for distribution of obligation limitation The Secretary of Transportation shall, as necessary for purposes of making the calculations for the distribution of any obligation limitation during the Part-Year Extension Period— (i) annualize the amount of contract authority provided under this Act for Federal-aid highways and highway safety construction programs; and (ii) multiply the resulting distribution of obligation limitation by either the Part-Year Ratio or the pro rata for the period of an Act making appropriations for a portion of fiscal year 2015, whichever is applicable. B Extension of highway safety programs 1101. Extension of National Highway Traffic Safety Administration highway safety programs (a) In general Except as otherwise provided in this section, requirements, authorities, conditions, and other provisions authorized under subtitle A of title I of division C of MAP–21 ( Public Law 112–141 ), section 2009 of SAFETEA–LU ( 23 U.S.C. 402 note; Public Law 109–59 ), and chapter 4 of title 23, United States Code, that would otherwise expire on or cease to apply after September 30, 2014, are incorporated by reference and shall continue in effect through the Part-Year Extension Period. (b) Authorization of appropriations There is authorized to be appropriated out of the Highway Trust Fund (other than the Mass Transit Account) for the Part-Year Extension Period a sum equal to— (1) 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 subtitle A of title I of division C of MAP–21 ( Public Law 112–141 ), section 2009 of SAFETEA–LU ( 23 U.S.C. 402 note; Public Law 109–59 ), and chapter 4 of title 23, United States Code; multiplied by (2) the Part-Year Ratio. (c) Use of funds Funds authorized to appropriated or made available for obligation under the authority of this section shall be distributed, administered, and made available for obligation in the same manner and at the same rate as funds authorized to be appropriated or made available for fiscal year 2014 to carry out programs, projects and activities under— (1) subtitle A of title I of division C of MAP–21 ( Public Law 112–141 ); (2) section 2009 of SAFETEA–LU ( 23 U.S.C. 402 note; Public Law 109–59 ); and (3) chapter 4 of title 23, United States Code. (d) Contract authority Section 31101(c) of MAP–21 (126 Stat. 733) is amended by striking fiscal years 2013 and 2014 and inserting fiscal years 2013, 2014, and 2015 . (e) Law enforcement campaigns Section 2009(a) of SAFETEA–LU ( 23 U.S.C. 402 note; Public Law 109–59 ) is amended by striking fiscal years 2013 and 2014 each place it appears and inserting fiscal years 2013, 2014, and 2015 . 1102. Extension of Federal Motor Carrier Safety Administration programs (a) Extension of programs Except as otherwise provided in this section, requirements, authorities, conditions, eligibilities, limitations, and other provisions authorized under title II of division C of MAP–21 ( Public Law 112–141 ), title IV of SAFETEA–LU (Public Law 109–59), and part B of subtitle VI of title 49, United States Code, that would otherwise expire on or cease to apply after September 30, 2014, are incorporated by reference and shall continue in effect through the Part-Year Extension Period. (b) Authorization of appropriations There is authorized to be appropriated from the Highway Trust Fund (other than the Mass Transit Account) for the period beginning October 1, 2014, and ending on the Part-Year Funding Date, a sum equal to— (1) the total amount authorized to be appropriated from the Highway Trust Fund (other than the Mass Transit Account) for programs, projects, and activities for fiscal year 2014 under title II of division C of MAP–21 ( Public Law 112–141 ), title IV of SAFETEA–LU (Public Law 109–59), and part B of subtitle VI of title 49, United States Code; multiplied by (2) the Part-Year Ratio. (c) Contract authority Funds authorized to be appropriated under this section shall be available for obligation and shall be administered in the same manner as if the funds were authorized by section 4101 of SAFETEA–LU ( Public Law 109–59 ) and amendments made by that section, as amended by section 32603 of MAP–21 ( Public Law 112–141 ), or authorized by section 31104 of title 49, United States Code. (d) Use of funds Funds authorized to be appropriated or made available for obligation and expended under the authority of this section shall be distributed, administered, limited, and made available for obligation in the same manner and at the same rate as funds authorized to be appropriated or made available for fiscal year 2014 to carry out programs, projects, activities, eligibilities, and requirements under— (1) title II of division C of MAP–21 ( Public Law 112–141 ); (2) title IV of SAFETEA–LU ( Public Law 109–59 ); and (3) part B of subtitle VI of title 49, United States Code. 1103. Dingell-Johnson Sport Fish Restoration Act Section 4 of the Dingell-Johnson Sport Fish Restoration Act ( 16 U.S.C. 777c ) is amended— (1) in subsection (a) in the matter preceding paragraph (1) by striking 2014 and inserting 2015 ; and (2) in subsection (b)(1)(A) in the first sentence by striking 2014 and inserting 2015 . C Public transportation programs 1201. Public transportation programs continuation (a) Extension for public transportation programs Except as otherwise provided in this section, requirements, authorities, conditions, eligibilities, limitations, and other provisions authorized under division B of MAP–21 ( Public Law 112–141 ) and chapter 53 of title 49, United States Code, that would otherwise expire on or cease to apply after September 30, 2014, are incorporated by reference and shall continue in effect through the Part-Year Extension Period. (b) Authorization of appropriations (1) Mass transit account There shall be available from the Mass Transit Account of the Highway Trust Fund for the Part-Year Extension Period, a sum equal to— (A) the total amount authorized to be appropriated out of the Mass Transit Account of the Highway Trust Fund for programs, projects, and activities for fiscal year 2014 authorized under division B of MAP–21 ( Public Law 112–141 ) and under chapter 53 of title 49, United States Code; multiplied by (B) the Part-Year Ratio. (2) General fund There is authorized to be appropriated from the general fund of the Treasury for the period beginning October 1, 2014, and ending on the Part-Year Funding Date, a sum equal to— (A) the total amount authorized to be appropriated from the general fund of the Treasury for programs, projects, and activities for fiscal year 2014 under division B of MAP–21 ( Public Law 112–141 ) and under chapter 53 of title 49, United States Code; multiplied by (B) the Part-Year Ratio. (c) Contract authority Funds made available under this section from the Mass Transit Account of the Highway Trust Fund shall be available for obligation in the same manner as set forth in section 5338(j)(1) of title 49, United States Code. (d) Use of funds Funds authorized to appropriated or made available for obligation and expended under the authority of this section shall be distributed, administered, limited, and made available for obligation in the same manner and at the same rate as funds authorized to be appropriated or made available for fiscal year 2014 to carry out programs, projects, activities, eligibilities, and requirements under division B of MAP–21 ( Public Law 112–141 ) and chapter 53 of title 49, United States Code. (e) Distribution of funds under division b of MAP–21 Funds authorized to be appropriated or made available for programs continued under this section shall be distributed to those programs in the same proportion as funds were allocated for those programs for fiscal year 2014. D Hazardous materials 1301. Extension of hazardous materials programs (a) Extension of programs Except as otherwise provided in this section, requirements, authorities, conditions, eligibilities, limitations, and other provisions authorized under title III of division C of MAP–21 ( Public Law 112–141 ) and chapter 51 of title 49, United States Code, that would otherwise expire on or cease to apply after September 30, 2014, are incorporated by reference and shall continue in effect through the Part-Year Extension Period. (b) Authorization of appropriations There is authorized to be appropriated from the general fund of the Treasury and the Hazardous Materials Emergency Preparedness Fund established under section 5116(i) of title 49, United States Code, for the period beginning October 1, 2014, and ending on the Part-Year Funding Date, an amount equal to— (1) the total amount authorized to be appropriated from the general fund of the Treasury and the Hazardous Materials Emergency Preparedness Fund for programs, projects, and activities for fiscal year 2014 under title III of division C of MAP–21 ( Public Law 112–141 ) and chapter 51 of title 49, United States Code; multiplied by (2) the Part-Year Ratio. (c) Use of funds Funds authorized to be appropriated or made available for obligation and expended under the authority of this section shall be distributed, administered, limited, and made available for obligation in the same manner and at the same rate as funds authorized to be appropriated or made available for fiscal year 2014 to carry out programs, projects, activities, eligibilities, and requirements under title III of division C of MAP–21 ( Public Law 112–141 ) and chapter 51 of title 49, United States Code. II Revenue Provisions 2001. Extension of Highway Trust Fund expenditure authority (a) Highway Trust Fund Section 9503 of the Internal Revenue Code of 1986 is amended— (1) by striking October 1, 2014 in subsections (b)(6)(B), (c)(1), and (e)(3) and inserting December 20, 2014 , 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 subsection (b)(2) and inserting Highway and Transportation Funding Act of 2014 , and (2) by striking October 1, 2014 in subsection (d)(2) and inserting December 20, 2014 . (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 December 20, 2014 . 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 following new paragraphs: (A) $5,633,000,000 to the Highway Account (as defined in subsection (e)(5)(B)) in the Highway Trust Fund; and (B) $1,500,000,000 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 subsection (e)(5)(B)) in the Highway Trust Fund amounts appropriated 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: (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 transferred 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 paragraph (2) and inserting paragraphs (2) and (3) . 2003. Additional information on returns relating to mortgage interest (a) In general Paragraph (2) of section 6050H(b) of the Internal Revenue Code of 1986 is amended by striking and at the end of subparagraph (C), by redesignating subparagraph (D) as subparagraph (I), and by inserting after subparagraph (C) the following new subparagraphs: (D) the unpaid balance with respect to such mortgage at the close of the calendar year, (E) the address of the property securing such mortgage, (F) information with respect to whether the mortgage is a refinancing that occurred in such calendar year, (G) the amount of real estate taxes paid from an escrow account with respect to the property securing such mortgage, (H) the date of the origination of such mortgage, and . (b) Payee statements Subsection (d) of section 6050H of the Internal Revenue Code of 1986 is amended by striking and at the end of paragraph (1), by striking the period at the end of paragraph (2) and inserting , and , and by inserting after paragraph (2) the following new paragraph: (3) the information required to be included on the return under subparagraphs (D), (E), (F), (G) and (H) of subsection (b)(2). . (c) Effective date The amendments made by this section shall apply to returns and statements the due date for which (determined without regard to extensions) is after December 31, 2015. 2004. Penalty for failure to meet due diligence requirements for the child tax credit (a) In general Section 6695 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (h) Failure To be diligent in determining eligibility for child tax credit Any person who is a tax return preparer with respect to any return or claim for refund who fails to comply with due diligence requirements imposed by the Secretary by regulations with respect to determining eligibility for, or the amount of, the credit allowable by section 24 shall pay a penalty of $500 for each such failure. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2014. 2005. Clarification of 6-year statute of limitations in case of overstatement of basis (a) In general Subparagraph (B) of section 6501(e)(1) of the Internal 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 inserting after clause (i) the following new clause: (ii) An understatement of gross income by reason of an overstatement of unrecovered cost or other basis is an omission from gross income; and , (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 determining the amount omitted from gross income , and (3) by inserting amount omitted from after Determination of in the heading thereof. (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 Revenue 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. 2006. 100 percent continuous levy on payment to medicare providers and suppliers (a) In general Paragraph (3) of section 6331(h) of the Internal Revenue Code of 1986 is amended by striking the period at the end and inserting , or to a Medicare provider or supplier under title XVIII of the Social Security Act. . (b) Effective date The amendment made by this section shall apply to payments made on or after the date which is 6 months after the date of the enactment of this Act. 2007. Modification of tax exemption requirements for mutual ditch or irrigation companies (a) In general Paragraph (12) of section 501(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (I) Treatment of mutual ditch irrigation companies (i) In general In the case of a mutual ditch or irrigation company or of a like organization to a mutual ditch or irrigation company, subparagraph (A) shall be applied without taking into account any income received or accrued— (I) from the sale, lease, or exchange of fee or other interests in real property, including interests in water, (II) from the sale or exchange of stock in a mutual ditch or irrigation company (or in a like organization to a mutual ditch or irrigation company) or contract rights for the delivery or use of water, or (III) from the investment of proceeds from sales, leases, or exchanges under subclauses (I) and (II), except that any income received under subclause (I), (II), or (III) which is distributed or expended for expenses (other than for operations, maintenance, and capital improvements) of the mutual ditch or irrigation company or of the like organization to a mutual ditch or irrigation company (as the case may be) shall be treated as nonmember income in the year in which it is distributed or expended. For purposes of the preceding sentence, expenses (other than for operations, maintenance, and capital improvements) include expenses for the construction of conveyances designed to deliver water outside of the system of the mutual ditch or irrigation company or of the like organization. (ii) Treatment of organizational governance In the case of a mutual ditch or irrigation company or of a like organization to a mutual ditch or irrigation company, where State law provides that such a company or organization may be organized in a manner that permits voting on a basis which is pro rata to share ownership on corporate governance matters, subparagraph (A) shall be applied without taking into account whether its member shareholders have one vote on corporate governance matters per share held in the corporation. Nothing in this clause shall be construed to create any inference about the requirements of this subsection for companies or organizations not included in this clause. . (b) Effective date The amendment made by subsection (a) shall apply to taxable years beginning after the date of the enactment of this Act. 2008. Equalization of excise tax on liquefied natural gas and liquefied petroleum gas (a) Liquefied petroleum gas (1) In general Subparagraph (B) of section 4041(a)(2) of the Internal Revenue Code of 1986 is amended by striking 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 Paragraph (2) of section 4041(a) of such Code is amended by adding at the end the following: (C) Energy equivalent of a gallon of gasoline For purposes of this paragraph, 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). . (b) Liquefied natural gas (1) In general Subparagraph (B) of section 4041(a)(2) of the Internal Revenue Code of 1986, 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 Paragraph (2) of section 4041(a) 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 content of 128,700 (lower heating value). . (3) Conforming amendments Section 4041(a)(2)(B)(iv) of the Internal Revenue Code of 1986, as redesignated by subsection (a)(1) and paragraph (1), is amended— (A) by striking liquefied natural gas, , and (B) by striking peat), and and inserting peat) and . (c) Effective Date The amendments made by this section shall apply to any sale or use of fuel after September 30, 2014. 2009. Extension of customs user fees Section 13031(j)(3) of the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) is amended— (1) in subparagraph (A), by striking September 30, 2023 and inserting January 7, 2024 , and (2) in subparagraph (B)(i), by striking September 30, 2023 and inserting January 7, 2024 . III Budgetary provisions 301. Treatment for PAYGO purposes (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 Statutory Pay-As-You-Go Act of 2010 ( 2 U.S.C. 933(d) ). (b) Senate paygo scorecard The budgetary effects of this Act and the amendments made by this Act shall not be entered on any PAYGO scorecard maintained for purposes of section 201 of S. Con. Res. 21 (110th Congress).

Secretary

tv_txt: I 113th CONGRESS 2d Session H. R. 5021 IN THE HOUSE OF REPRESENTATIVES July 8, 2014 Mr. Camp (for himself and Mr. Shuster ) introduced the following bill; which was referred to the Committee on Transportation and Infrastructure , and in addition to the Committees on Ways and Means , Science, Space, and Technology , Energy and Commerce , Education and the Workforce , and Natural Resources , for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee 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.

1. Short title; table of contents (a) Short title This Act may be cited as the Highway and Transportation Funding Act of 2014 . (b) Table of contents The table of contents for this Act is as follows: Sec. 1. Short title; 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 highway safety programs. Sec. 1102. Extension of Federal Motor Carrier Safety Administration programs. 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. Funding stabilization. Sec. 2004. Extension of Customs user fees. I Surface Transportation Program Extension A Federal-Aid Highways 1001. Extension of Federal-aid highway programs (a) In general Except as provided in this subtitle, requirements, authorities, conditions, eligibilities, limitations, and other provisions authorized under divisions A and E of MAP–21 ( Public Law 112–141 ), the SAFETEA–LU Technical Corrections Act of 2008 ( Public Law 110–244 ), titles I, V, and VI of SAFETEA–LU (Public Law 109–59), titles I and V of the Transportation Equity Act for the 21st Century ( Public Law 105–178 ), the National Highway System Designation Act of 1995 (104–59), titles I and VI of the Intermodal Surface Transportation Act of 1991 ( Public Law 102–240 ), and title 23, United States Code (excluding chapter 4 of that title), which would otherwise expire on or cease to apply after September 30, 2014, are incorporated by reference and shall continue in effect until May 31, 2015. (b) Authorization of appropriations (1) Highway trust fund Except as provided in section 1002 , there is authorized to be appropriated out of the Highway Trust Fund (other than the Mass Transit Account) for the period beginning on October 1, 2014, and ending on May 31, 2015, a sum equal to 243/365 of the total amount authorized to be appropriated out of the Highway Trust Fund for programs, projects, and activities for fiscal year 2014 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 inserting and $19,972,603 out of the general fund of the Treasury to carry out the program for the period beginning on October 1, 2014, and ending on May 31, 2015 before the period at the end. (c) Use of funds (1) In general Except as otherwise expressly provided in this subtitle, funds authorized to be appropriated under subsection (b)(1) for the period beginning on October 1, 2014, and ending on May 31, 2015, shall be distributed, administered, limited, and made available for obligation in the same manner and at the same levels as 243/365 of the amounts of funds authorized to be appropriated out of the Highway Trust Fund (other than the Mass Transit Account) for fiscal year 2014 to carry out programs, projects, activities, eligibilities, and requirements under MAP–21 (Public Law 112–141), the SAFETEA–LU Technical Corrections Act of 2008 (Public Law 110–244), SAFETEA–LU ( Public Law 109–59 ), titles I and V of the Transportation Equity Act for the 21st Century ( Public Law 105–178 ), the National Highway System Designation Act of 1995 (104–59), titles I and VI of the Intermodal Surface Transportation Act of 1991 ( Public Law 102–240 ), and title 23, United States Code (excluding chapter 4 of that title). (2) Contract authority Funds authorized to be appropriated out of the Highway Trust Fund (other than the Mass Transit Account) under this section shall be— (A) available for obligation and shall be administered in the same manner as if such funds were apportioned under chapter 1 of title 23, United States Code; and (B) subject to section 1102 of MAP–21 ( 23 U.S.C. 104 note), as amended by this subsection. (3) 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 (1); (ii) by striking the period at the end of paragraph (2) and inserting ; and ; and (iii) by adding at the end the following: (3) $26,800,569,863 for the period beginning on October 1, 2014, and ending on May 31, 2015. ; (B) in subsection (b)— (i) in paragraph (10) by striking 2011 and inserting 2012 ; and (ii) in paragraph (12) by inserting , and for the period beginning on October 1, 2014, and ending on May 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 243⁄365 for that period after those fiscal years ; (C) in subsection (c)— (i) in the matter preceding paragraph (1) by inserting and for the period beginning on October 1, 2014, and ending on May 31, 2015 after 2014 ; (ii) by striking paragraph (1)(A) and inserting the following: (A) amounts provided for administrative expenses and programs; and ; (iii) in paragraph (2) in the matter preceding subparagraph (A) by inserting or, for the period beginning on October 1, 2014, and ending May 31, 2015, that is equal to 243/365 of such unobligated balance after unobligated balance of amounts ; (iv) in paragraph (5) by striking section 204 and inserting sections 202 and 204 ; and (v) by inserting or period after the fiscal year each place it appears; (D) in subsection (d) in the matter preceding paragraph (1) by striking 2014 and inserting 2015 ; (E) in subsection (f)— (i) in paragraph (1)— (I) in the matter preceding subparagraph (A) by inserting and for the period beginning on October 1, 2014, and ending on May 31, 2015 after 2014 ; and (II) in each of subparagraphs (A) and (B) by inserting or period after the fiscal year ; and (ii) in paragraph (3) by striking section 133(c) and inserting section 133(b) . 1002. Administrative expenses (a) Authorization of contract authority Notwithstanding any other provision of this Act or any other law, there is authorized to be appropriated from the Highway Trust Fund (other than the Mass Transit Account), from amounts provided under section 1001 , for administrative expenses of the Federal-aid highway program $292,931,507 for the period beginning on October 1, 2014, and ending on May 31, 2015. (b) Contract authority Funds authorized to be appropriated by this section shall be— (1) available for obligation, and shall be administered, in the same manner as if such funds were apportioned under chapter 1 of title 23, United States Code, except that such funds shall remain available until expended; and (2) subject to the limitation on obligations for Federal-aid highways and highway safety construction programs for the period beginning on October 1, 2014, and ending on May 31, 2015, specified in section 1102 of MAP–21 ( 23 U.S.C. 104 note), as amended by this subtitle. B Extension of Highway Safety Programs 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 amended— (A) in subparagraph (A) by striking and at the end; (B) in subparagraph (B) by striking the period at the end and inserting ; and ; and (C) by adding at the end the following: (C) $156,452,055 for the period beginning on October 1, 2014, and ending on May 31, 2015. . (2) Highway safety research and development Section 31101(a)(2) of MAP–21 (126 Stat. 733) is amended— (A) in subparagraph (A) by striking and at the end; (B) in subparagraph (B) by striking the period at the end and inserting ; and ; and (C) by adding at the end the following: (C) $75,563,014 for the period beginning on October 1, 2014, and ending on May 31, 2015. . (3) National priority safety programs Section 31101(a)(3) of MAP–21 (126 Stat. 733) is amended— (A) in subparagraph (A) by striking and at the end; (B) in subparagraph (B) by striking the period at the end and inserting ; and ; and (C) by adding at the end the following: (C) $181,084,932 for the period beginning on October 1, 2014, and ending on May 31, 2015. . (4) National driver register Section 31101(a)(4) of MAP–21 (126 Stat. 733) is amended— (A) in subparagraph (A) by striking and at the end; (B) in subparagraph (B) by striking the period at the end and inserting ; and ; and (C) by adding at the end the following: (C) $3,328,767 for the period beginning on October 1, 2014, and ending on May 31, 2015. . (5) High visibility enforcement program (A) Authorization of appropriations Section 31101(a)(5) of MAP–21 (126 Stat. 733) is amended— (i) in subparagraph (A) by striking and at the end; (ii) in subparagraph (B) by striking the period at the end and inserting ; and ; and (iii) by adding at the end the following: (C) $19,306,849 for the period beginning on October 1, 2014, and ending on May 31, 2015. . (B) Law enforcement campaigns Section 2009(a) of SAFETEA–LU ( 23 U.S.C. 402 note) is amended by inserting and in the period beginning on October 1, 2014, and ending on May 31, 2015, after fiscal years 2013 and 2014 each place it appears. (6) Administrative expenses Section 31101(a)(6) of MAP–21 (126 Stat. 733) is amended— (A) in subparagraph (A) by striking and at the end; (B) in subparagraph (B) by striking the period at the end and inserting ; and ; and (C) by adding at the end the following: (C) $16,976,712 for the period beginning on October 1, 2014, and ending on May 31, 2015. . (b) Cooperative research and evaluation Section 403(f)(1) of title 23, United States Code, is amended by inserting ending before October 1, 2014, and $1,664,384 of the total amount available for apportionment to the States for highway safety programs under section 402(c) in the period beginning on October 1, 2014, and ending on May 31, 2015, after each fiscal year . (c) Applicability of title 23 Section 31101(c) of MAP–21 (126 Stat. 733) is amended by inserting and for the period beginning on October 1, 2014, and ending on May 31, 2015, after fiscal years 2013 and 2014 . 1102. Extension of Federal Motor Carrier Safety Administration programs (a) Motor carrier safety grants Section 31104(a) of title 49, United States Code, is amended— (1) by striking and at the end of paragraph (8); (2) by striking the period at the end of paragraph (9) and inserting ; and ; and (3) by adding at the end the following: (10) $145,134,247 for the period beginning on October 1, 2014, and ending on May 31, 2015. . (b) Administrative expenses Section 31104(i)(1) of title 49, United States Code, is amended— (1) by striking and at the end of subparagraph (H); (2) by striking the period at the end of subparagraph (I) and inserting ; and ; and (3) by adding at the end the following: (J) $172,430,137 for the period beginning on October 1, 2014, and ending on May 31, 2015. . (c) Grant programs (1) Commercial driver’s license program improvement grants Section 4101(c)(1) of SAFETEA–LU (119 Stat. 1715) is amended by inserting before the period at the end the following: and $19,972,603 for the period beginning on October 1, 2014, and ending on May 31, 2015 . (2) Border enforcement grants Section 4101(c)(2) of SAFETEA–LU (119 Stat. 1715) is amended by inserting before the period at the end the following: and $21,304,110 for the period beginning on October 1, 2014, and ending on May 31, 2015 . (3) Performance and registration information system management grant program Section 4101(c)(3) of SAFETEA–LU (119 Stat. 1715) is amended by inserting before the period at the end the following: and $3,328,767 for the period beginning on October 1, 2014, and ending on May 31, 2015 . (4) Commercial vehicle information systems and networks deployment program Section 4101(c)(4) of SAFETEA–LU (119 Stat. 1715) is amended by inserting before the period at the end the following: and $16,643,836 for the period beginning on October 1, 2014, and ending on May 31, 2015 . (5) Safety data improvement grants Section 4101(c)(5) of SAFETEA–LU (119 Stat. 1715) is amended by inserting before the period at the end the following: and $1,997,260 for the period beginning on October 1, 2014, and ending on May 31, 2015 . (d) High-Priority activities Section 31104(k)(2) of title 49, United States Code, is amended by inserting and up to $9,986,301 for the period beginning on October 1, 2014, and ending on May 31, 2015, after 2014 . (e) New entrant audits Section 31144(g)(5)(B) of title 49, United States Code, is amended by inserting and up to $21,304,110 for the period beginning on October 1, 2014, and ending on May 31, 2015, after per fiscal year . (f) Outreach and education Section 4127(e) of SAFETEA–LU (119 Stat. 1741) is amended by inserting and $2,663,014 to the Federal Motor Carrier Safety Administration for the period beginning on October 1, 2014, and ending on May 31, 2015, after 2014 . (g) Grant program for commercial motor vehicle operators Section 4134(c) of SAFETEA–LU ( 49 U.S.C. 31301 note) is amended by inserting and $665,753 for the period beginning on October 1, 2014, and ending on May 31, 2015, after 2014 . 1103. Dingell-Johnson Sport Fish Restoration Act Section 4 of the Dingell-Johnson Sport Fish Restoration Act ( 16 U.S.C. 777c ) is amended— (1) in subsection (a) in the matter preceding paragraph (1) by inserting and for the period beginning on October 1, 2014, and ending on May 31, 2015 after 2014 ; and (2) in subsection (b)(1)(A) by striking for each and all that follows before the Secretary of the Interior and inserting for each fiscal year ending before October 1, 2014, and for the period beginning on October 1, 2014, and ending on May 31, 2015, . C Public Transportation Programs 1201. Formula grants for rural areas Section 5311(c)(1) of title 49, United States Code, is amended— (1) in subparagraph (A) by inserting for each fiscal year ending before October 1, 2014, and $3,328,767 for the period beginning on October 1, 2014, and ending on May 31, 2015, before shall be distributed ; and (2) in subparagraph (B) by inserting for each fiscal year ending before October 1, 2014, and $16,643,836 for the period beginning on October 1, 2014, and ending on May 31, 2015, before shall be apportioned . 1202. Apportionment of appropriations for formula grants Section 5336(h)(1) of title 49, United States Code, is amended by inserting for each fiscal year ending before October 1, 2014, and $19,972,603 for the period beginning on October 1, 2014, and ending on May 31, 2015, before shall be set aside . 1203. Authorizations for public transportation (a) Formula grants Section 5338(a) of title 49, United States Code, is amended— (1) in paragraph (1) by striking and $8,595,000,000 for fiscal year 2014 and inserting , $8,595,000,000 for fiscal year 2014, and $5,722,150,685 for the period beginning on October 1, 2014, and ending on May 31, 2015 ; (2) in paragraph (2)— (A) in subparagraph (A) by striking and $128,800,000 for fiscal year 2014 and inserting , $128,800,000 for fiscal year 2014, and $85,749,041 for the period beginning on October 1, 2014, and ending on May 31, 2015, ; (B) in subparagraph (B) by inserting and $6,657,534 for the period beginning on October 1, 2014, and ending on May 31, 2015, after 2014 ; (C) in subparagraph (C) by striking and $4,458,650,000 for fiscal year 2014 and inserting , $4,458,650,000 for fiscal year 2014, and $2,968,361,507 for the period beginning on October 1, 2014, and ending on May 31, 2015, ; (D) in subparagraph (D) by striking and $258,300,000 for fiscal year 2014 and inserting , $258,300,000 for fiscal year 2014, and $171,964,110 for the period beginning on October 1, 2014, and ending on May 31, 2015, ; (E) in subparagraph (E)— (i) by striking and $607,800,000 for fiscal year 2014 and inserting , $607,800,000 for fiscal year 2014, and $404,644,932 for the period beginning on October 1, 2014, and ending on May 31, 2015, ; (ii) by striking and $30,000,000 for fiscal year 2014 and inserting , $30,000,000 for fiscal year 2014, and $19,972,603 for the period beginning on October 1, 2014, and ending on May 31, 2015, ; and (iii) by striking and $20,000,000 for fiscal year 2014 and inserting , $20,000,000 for fiscal year 2014, and $13,315,068 for the period beginning on October 1, 2014, and ending on May 31, 2015, ; (F) in subparagraph (F) by inserting and $1,997,260 for the period beginning on October 1, 2014, and ending on May 31, 2015, after 2014 ; (G) in subparagraph (G) by inserting and $3,328,767 for the period beginning on October 1, 2014, and ending on May 31, 2015, after 2014 ; (H) in subparagraph (H) by inserting and $2,563,151 for the period beginning on October 1, 2014, and ending on May 31, 2015, after 2014 ; (I) in subparagraph (I) by striking and $2,165,900,000 for fiscal year 2014 and inserting , $2,165,900,000 for fiscal year 2014, and $1,441,955,342 for the period beginning on October 1, 2014, and ending on May 31, 2015, ; (J) in subparagraph (J) by striking and $427,800,000 for fiscal year 2014 and inserting , $427,800,000 for fiscal year 2014, and $284,809,315 for the period beginning on October 1, 2014, and ending on May 31, 2015, ; and (K) in subparagraph (K) by striking and $525,900,000 for fiscal year 2014 and inserting , $525,900,000 for fiscal year 2014, and $350,119,726 for the period beginning on October 1, 2014, and ending on May 31, 2015, . (b) Research, development demonstration and deployment projects Section 5338(b) of title 49, United States Code, is amended by striking and $70,000,000 for fiscal year 2014 and inserting , $70,000,000 for fiscal year 2014, and $46,602,740 for the period beginning on October 1, 2014, and ending on May 31, 2015 . (c) Transit cooperative research program Section 5338(c) of title 49, United States Code, is amended by striking and $7,000,000 for fiscal year 2014 and inserting , $7,000,000 for fiscal year 2014, and $4,660,274 for the period beginning on October 1, 2014, and ending on May 31, 2015 . (d) Technical assistance and standards development Section 5338(d) of title 49, United States Code, is amended by striking and $7,000,000 for fiscal year 2014 and inserting , $7,000,000 for fiscal year 2014, and $4,660,274 for the period beginning on October 1, 2014, and ending on May 31, 2015 . (e) Human resources and training Section 5338(e) of title 49, United States Code, is amended by striking and $5,000,000 for fiscal year 2014 and inserting , $5,000,000 for fiscal year 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 beginning on October 1, 2014, and ending on May 31, 2015, before shall be available . 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 . D Hazardous Materials 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 subparagraphs (A) through (E), respectively; (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; (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 . II Revenue Provisions 2001. Extension of Highway Trust Fund expenditure authority (a) Highway Trust Fund Section 9503 of the Internal Revenue 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 subsection (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 . 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 following 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 subsection (e)(5)(B)) in the Highway Trust Fund amounts appropriated 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: (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 transferred 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 paragraph (2) and inserting paragraphs (2) and (3) . 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 minimum percentage is: The applicable maximum 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 minimum percentage is: The applicable maximum 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 section 101(f)(2)(D)(i) of such Act to conform to the amendments 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 bargaining agreements, the amendments made by this subsection 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 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 Revenue 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. 2004. Extension of Customs user fees Section 13031(j)(3) of the Consolidated Omnibus Budget Reconciliation 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 .

tv_txt: II Calendar No. 468 113th CONGRESS 2d Session H. R. 5021 IN THE SENATE OF THE UNITED STATES July 15, 2014 Received; read the first time July 16, 2014 Read the second time and placed on the calendar 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.

1. Short title; table of contents (a) Short title This Act may be cited as the Highway and Transportation Funding Act of 2014 . (b) Table of contents The table of contents for this Act is as follows: Sec. 1. Short title; table of contents. Sec. 2. Findings. 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 highway safety programs. Sec. 1102. Extension of Federal Motor Carrier Safety Administration programs. 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. Funding stabilization. Sec. 2004. Extension of Customs user fees. 2. Findings Congress finds that— (1) the existing Highway Trust Fund system is unsustainable and unable to meet our Nation’s 21st century transportation needs; (2) MAP–21 included important reforms that must be built upon in the next reauthorization bill to increase the efficient and effective utilization of Federal funding; (3) these reforms should include the elimination of duplicative Federal regulations and increase the authority and responsibility of the States to safely and efficiently build, operate, and fund transportation systems that best serve the needs of their citizens, including the ability of each State to implement innovative solutions, while also maintaining the appropriate Federal role in transportation; and (4) Congress should enact and the President should sign a surface transportation reauthorization and reform bill prior to the expiration of this Act. I Surface Transportation Program Extension A Federal-Aid Highways 1001. Extension of Federal-aid highway programs (a) In general Except as provided in this subtitle, requirements, authorities, conditions, eligibilities, limitations, and other provisions authorized under divisions A and E of MAP–21 ( Public Law 112–141 ), the SAFETEA–LU Technical Corrections Act of 2008 ( Public Law 110–244 ), titles I, V, and VI of SAFETEA–LU ( Public Law 109–59 ), titles I and V of the Transportation Equity Act for the 21st Century ( Public Law 105–178 ), the National Highway System Designation Act of 1995 (104–59), titles I and VI of the Intermodal Surface Transportation Act of 1991 ( Public Law 102–240 ), and title 23, United States Code (excluding chapter 4 of that title), which would otherwise expire on or cease to apply after September 30, 2014, are incorporated by reference and shall continue in effect until May 31, 2015. (b) Authorization of appropriations (1) Highway trust fund Except as provided in section 1002, there is authorized to be appropriated out of the Highway Trust Fund (other than the Mass Transit Account) for the period beginning on October 1, 2014, and ending on May 31, 2015, a sum equal to 243/365 of the total amount authorized to be appropriated out of the Highway Trust Fund for programs, projects, and activities for fiscal year 2014 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 inserting and $19,972,603 out of the general fund of the Treasury to carry out the program for the period beginning on October 1, 2014, and ending on May 31, 2015 before the period at the end. (c) Use of funds (1) In general Except as otherwise expressly provided in this subtitle, funds authorized to be appropriated under subsection (b)(1) for the period beginning on October 1, 2014, and ending on May 31, 2015, shall be distributed, administered, limited, and made available for obligation in the same manner and at the same levels as 243/365 of the amounts of funds authorized to be appropriated out of the Highway Trust Fund (other than the Mass Transit Account) for fiscal year 2014 to carry out programs, projects, activities, eligibilities, and requirements under MAP–21 ( Public Law 112–141 ), the SAFETEA–LU Technical Corrections Act of 2008 ( Public Law 110–244 ), SAFETEA–LU ( Public Law 109–59 ), titles I and V of the Transportation Equity Act for the 21st Century ( Public Law 105–178 ), the National Highway System Designation Act of 1995 (104 –59), titles I and VI of the Intermodal Surface Transportation Act of 1991 ( Public Law 102–240 ), and title 23, United States Code (excluding chapter 4 of that title). (2) Contract authority Funds authorized to be appropriated out of the Highway Trust Fund (other than the Mass Transit Account) under this section shall be— (A) available for obligation and shall be administered in the same manner as if such funds were apportioned under chapter 1 of title 23, United States Code; and (B) subject to section 1102 of MAP–21 ( 23 U.S.C. 104 note), as amended by this subsection. (3) 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 (1); (ii) by striking the period at the end of paragraph (2) and inserting ; and ; and (iii) by adding at the end the following: (3) $26,800,569,863 for the period beginning on October 1, 2014, and ending on May 31, 2015. ; (B) in subsection (b)— (i) in paragraph (10) by striking 2011 and inserting 2012 ; and (ii) in paragraph (12) by inserting , and for the period beginning on October 1, 2014, and ending on May 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 243⁄365 for that period after those fiscal years ; (C) in subsection (c)— (i) in the matter preceding paragraph (1) by inserting and for the period beginning on October 1, 2014, and ending on May 31, 2015 after 2014 ; (ii) by striking paragraph (1)(A) and inserting the following: (A) amounts provided for administrative expenses and programs; and ; (iii) in paragraph (2) in the matter preceding subparagraph (A) by inserting or, for the period beginning on October 1, 2014, and ending May 31, 2015, that is equal to 243/365 of such unobligated balance after unobligated balance of amounts ; (iv) in paragraph (5) by striking section 204 and inserting sections 202 and 204 ; and (v) by inserting or period after the fiscal year each place it appears; (D) in subsection (d) in the matter preceding paragraph (1) by striking 2014 and inserting 2015 ; (E) in subsection (f)— (i) in paragraph (1)— (I) in the matter preceding subparagraph (A) by inserting and for the period beginning on October 1, 2014, and ending on May 31, 2015 after 2014 ; and (II) by inserting or period after the fiscal year each place it appears; and (ii) in paragraph (3) by striking section 133(c) and inserting section 133(b) . 1002. Administrative expenses (a) Authorization of contract authority Notwithstanding any other provision of this Act or any other law, there is authorized to be appropriated from the Highway Trust Fund (other than the Mass Transit Account), from amounts provided under section 1001, for administrative expenses of the Federal-aid highway program $292,931,507 for the period beginning on October 1, 2014, and ending on May 31, 2015. (b) Contract authority Funds authorized to be appropriated by this section shall be— (1) available for obligation, and shall be administered, in the same manner as if such funds were apportioned under chapter 1 of title 23, United States Code, except that such funds shall remain available until expended; and (2) subject to the limitation on obligations for Federal-aid highways and highway safety construction programs for the period beginning on October 1, 2014, and ending on May 31, 2015, specified in section 1102 of MAP–21 ( 23 U.S.C. 104 note), as amended by this subtitle. B Extension of Highway Safety Programs 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 amended— (A) in subparagraph (A) by striking and at the end; (B) in subparagraph (B) by striking the period at the end and inserting ; and ; and (C) by adding at the end the following: (C) $156,452,055 for the period beginning on October 1, 2014, and ending on May 31, 2015. . (2) Highway safety research and development Section 31101(a)(2) of MAP–21 (126 Stat. 733) is amended— (A) in subparagraph (A) by striking and at the end; (B) in subparagraph (B) by striking the period at the end and inserting ; and ; and (C) by adding at the end the following: (C) $75,563,014 for the period beginning on October 1, 2014, and ending on May 31, 2015. . (3) National priority safety programs Section 31101(a)(3) of MAP–21 (126 Stat. 733) is amended— (A) in subparagraph (A) by striking and at the end; (B) in subparagraph (B) by striking the period at the end and inserting ; and ; and (C) by adding at the end the following: (C) $181,084,932 for the period beginning on October 1, 2014, and ending on May 31, 2015. . (4) National driver register Section 31101(a)(4) of MAP–21 (126 Stat. 733) is amended— (A) in subparagraph (A) by striking and at the end; (B) in subparagraph (B) by striking the period at the end and inserting ; and ; and (C) by adding at the end the following: (C) $3,328,767 for the period beginning on October 1, 2014, and ending on May 31, 2015. . (5) High visibility enforcement program (A) Authorization of appropriations Section 31101(a)(5) of MAP–21 (126 Stat. 733) is amended— (i) in subparagraph (A) by striking and at the end; (ii) in subparagraph (B) by striking the period at the end and inserting ; and ; and (iii) by adding at the end the following: (C) $19,306,849 for the period beginning on October 1, 2014, and ending on May 31, 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 inserting and in the period beginning on October 1, 2014, and ending on May 31, 2015 after fiscal years 2013 and 2014 ; and (ii) in the second sentence by inserting and in the period beginning on October 1, 2014, and ending on May 31, 2015, after fiscal years 2013 and 2014 . (6) Administrative expenses Section 31101(a)(6) of MAP–21 (126 Stat. 733) is amended— (A) in subparagraph (A) by striking and at the end; (B) in subparagraph (B) by striking the period at the end and inserting ; and ; and (C) by adding at the end the following: (C) $16,976,712 for the period beginning on October 1, 2014, and ending on May 31, 2015. . (b) Cooperative research and evaluation Section 403(f)(1) of title 23, United States Code, is amended by inserting ending before October 1, 2014, and $1,664,384 of the total amount available for apportionment to the States for highway safety programs under section 402(c) in the period beginning on October 1, 2014, and ending on May 31, 2015, after each fiscal year . (c) Applicability of title 23 Section 31101(c) of MAP–21 (126 Stat. 733) is amended by inserting and for the period beginning on October 1, 2014, and ending on May 31, 2015, after fiscal years 2013 and 2014 . 1102. Extension of Federal Motor Carrier Safety Administration programs (a) Motor carrier safety grants Section 31104(a) of title 49, United States Code, is amended— (1) by striking and at the end of paragraph (8); (2) by striking the period at the end of paragraph (9) and inserting ; and ; and (3) by adding at the end the following: (10) $145,134,247 for the period beginning on October 1, 2014, and ending on May 31, 2015. . (b) Administrative expenses Section 31104(i)(1) of title 49, United States Code, is amended— (1) by striking and at the end of subparagraph (H); (2) by striking the period at the end of subparagraph (I) and inserting ; and ; and (3) by adding at the end the following: (J) $172,430,137 for the period beginning on October 1, 2014, and ending on May 31, 2015. . (c) Grant programs (1) Commercial driver’s license program improvement grants Section 4101(c)(1) of SAFETEA–LU (119 Stat. 1715) is amended by inserting before the period at the end the following: and $19,972,603 for the period beginning on October 1, 2014, and ending on May 31, 2015 . (2) Border enforcement grants Section 4101(c)(2) of SAFETEA–LU (119 Stat. 1715) is amended by inserting before the period at the end the following: and $21,304,110 for the period beginning on October 1, 2014, and ending on May 31, 2015 . (3) Performance and registration information system management grant program Section 4101(c)(3) of SAFETEA–LU (119 Stat. 1715) is amended by inserting before the period at the end the following: and $3,328,767 for the period beginning on October 1, 2014, and ending on May 31, 2015 . (4) Commercial vehicle information systems and networks deployment program Section 4101(c)(4) of SAFETEA–LU (119 Stat. 1715) is amended by inserting before the period at the end the following: and $16,643,836 for the period beginning on October 1, 2014, and ending on May 31, 2015 . (5) Safety data improvement grants Section 4101(c)(5) of SAFETEA–LU (119 Stat. 1715) is amended by inserting before the period at the end the following: and $1,997,260 for the period beginning on October 1, 2014, and ending on May 31, 2015 . (d) High-Priority activities Section 31104(k)(2) of title 49, United States Code, is amended by inserting and up to $9,986,301 for the period beginning on October 1, 2014, and ending on May 31, 2015, after 2014 . (e) New entrant audits Section 31144(g)(5)(B) of title 49, United States Code, is amended by inserting and up to $21,304,110 for the period beginning on October 1, 2014, and ending on May 31, 2015, after per fiscal year . (f) Outreach and education Section 4127(e) of SAFETEA–LU (119 Stat. 1741) is amended by inserting and $2,663,014 to the Federal Motor Carrier Safety Administration for the period beginning on October 1, 2014, and ending on May 31, 2015, after 2014 . (g) Grant program for commercial motor vehicle operators Section 4134(c) of SAFETEA–LU ( 49 U.S.C. 31301 note) is amended by inserting and $665,753 for the period beginning on October 1, 2014, and ending on May 31, 2015, after 2014 . 1103. Dingell-Johnson Sport Fish Restoration Act Section 4 of the Dingell-Johnson Sport Fish Restoration Act ( 16 U.S.C. 777c ) is amended— (1) in subsection (a) in the matter preceding paragraph (1) by inserting and for the period beginning on October 1, 2014, and ending on May 31, 2015 after 2014 ; and (2) in subsection (b)(1)(A) by striking for each and all that follows before the Secretary of the Interior and inserting for each fiscal year ending before October 1, 2014, and for the period beginning on October 1, 2014, and ending on May 31, 2015, . C Public Transportation Programs 1201. Formula grants for rural areas Section 5311(c)(1) of title 49, United States Code, is amended— (1) in subparagraph (A) by inserting for each fiscal year ending before October 1, 2014, and $3,328,767 for the period beginning on October 1, 2014, and ending on May 31, 2015, before shall be distributed ; and (2) in subparagraph (B) by inserting for each fiscal year ending before October 1, 2014, and $16,643,836 for the period beginning on October 1, 2014, and ending on May 31, 2015, before shall be apportioned . 1202. Apportionment of appropriations for formula grants Section 5336(h)(1) of title 49, United States Code, is amended by inserting for each fiscal year ending before October 1, 2014, and $19,972,603 for the period beginning on October 1, 2014, and ending on May 31, 2015, before shall be set aside . 1203. Authorizations for public transportation (a) Formula grants Section 5338(a) of title 49, United States Code, is amended— (1) in paragraph (1) by striking and $8,595,000,000 for fiscal year 2014 and inserting , $8,595,000,000 for fiscal year 2014, and $5,722,150,685 for the period beginning on October 1, 2014, and ending on May 31, 2015 ; (2) in paragraph (2)— (A) in subparagraph (A) by striking and $128,800,000 for fiscal year 2014 and inserting , $128,800,000 for fiscal year 2014, and $85,749,041 for the period beginning on October 1, 2014, and ending on May 31, 2015, ; (B) in subparagraph (B) by inserting and $6,657,534 for the period beginning on October 1, 2014, and ending on May 31, 2015, after 2014 ; (C) in subparagraph (C) by striking and $4,458,650,000 for fiscal year 2014 and inserting , $4,458,650,000 for fiscal year 2014, and $2,968,361,507 for the period beginning on October 1, 2014, and ending on May 31, 2015, ; (D) in subparagraph (D) by striking and $258,300,000 for fiscal year 2014 and inserting , $258,300,000 for fiscal year 2014, and $171,964,110 for the period beginning on October 1, 2014, and ending on May 31, 2015, ; (E) in subparagraph (E)— (i) by striking and $607,800,000 for fiscal year 2014 and inserting , $607,800,000 for fiscal year 2014, and $404,644,932 for the period beginning on October 1, 2014, and ending on May 31, 2015, ; (ii) by striking and $30,000,000 for fiscal year 2014 and inserting , $30,000,000 for fiscal year 2014, and $19,972,603 for the period beginning on October 1, 2014, and ending on May 31, 2015, ; and (iii) by striking and $20,000,000 for fiscal year 2014 and inserting , $20,000,000 for fiscal year 2014, and $13,315,068 for the period beginning on October 1, 2014, and ending on May 31, 2015, ; (F) in subparagraph (F) by inserting and $1,997,260 for the period beginning on October 1, 2014, and ending on May 31, 2015, after 2014 ; (G) in subparagraph (G) by inserting and $3,328,767 for the period beginning on October 1, 2014, and ending on May 31, 2015, after 2014 ; (H) in subparagraph (H) by inserting and $2,563,151 for the period beginning on October 1, 2014, and ending on May 31, 2015, after 2014 ; (I) in subparagraph (I) by striking and $2,165,900,000 for fiscal year 2014 and inserting , $2,165,900,000 for fiscal year 2014, and $1,441,955,342 for the period beginning on October 1, 2014, and ending on May 31, 2015, ; (J) in subparagraph (J) by striking and $427,800,000 for fiscal year 2014 and inserting , $427,800,000 for fiscal year 2014, and $284,809,315 for the period beginning on October 1, 2014, and ending on May 31, 2015, ; and (K) in subparagraph (K) by striking and $525,900,000 for fiscal year 2014 and inserting , $525,900,000 for fiscal year 2014, and $350,119,726 for the period beginning on October 1, 2014, and ending on May 31, 2015, . (b) Research, development demonstration and deployment projects Section 5338(b) of title 49, United States Code, is amended by striking and $70,000,000 for fiscal year 2014 and inserting , $70,000,000 for fiscal year 2014, and $46,602,740 for the period beginning on October 1, 2014, and ending on May 31, 2015 . (c) Transit cooperative research program Section 5338(c) of title 49, United States Code, is amended by striking and $7,000,000 for fiscal year 2014 and inserting , $7,000,000 for fiscal year 2014, and $4,660,274 for the period beginning on October 1, 2014, and ending on May 31, 2015 . (d) Technical assistance and standards development Section 5338(d) of title 49, United States Code, is amended by striking and $7,000,000 for fiscal year 2014 and inserting , $7,000,000 for fiscal year 2014, and $4,660,274 for the period beginning on October 1, 2014, and ending on May 31, 2015 . (e) Human resources and training Section 5338(e) of title 49, United States Code, is amended by striking and $5,000,000 for fiscal year 2014 and inserting , $5,000,000 for fiscal year 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 beginning on October 1, 2014, and ending on May 31, 2015, before shall be available . 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 . D Hazardous Materials 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 subparagraphs (A) through (E), respectively, and by adjusting the margins 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; (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 . II Revenue Provisions 2001. Extension of Highway Trust Fund expenditure authority (a) Highway Trust Fund Section 9503 of the Internal Revenue 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 subsection (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 . 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 following 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 subsection (e)(5)(B)) in the Highway Trust Fund amounts appropriated 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: (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 transferred 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 paragraph (2) and inserting paragraphs (2) and (3) . 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 minimum percentage is: The applicable maximum 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 minimum percentage is: The applicable maximum 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 section 101(f)(2)(D)(i) of such Act to conform to the amendments 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 bargaining agreements, the amendments made by this subsection 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 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 Revenue 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. 2004. Extension of Customs user fees Section 13031(j)(3) of the Consolidated Omnibus Budget Reconciliation 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 .

Passed the House of Representatives July 15, 2014. Karen L. Haas, Clerk

July 16, 2014 Read the second time and placed on the calendar

tv_txt: I 113th CONGRESS 2d Session H. R. 5021 IN THE HOUSE OF REPRESENTATIVES 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.

1. Short title; table of contents (a) Short title This Act may be cited as the Highway and Transportation Funding Act of 2014 . (b) Table of contents The table of contents for this Act is as follows: Sec. 1. Short title; table of contents. Sec. 2. Findings. 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 highway safety programs. Sec. 1102. Extension of Federal Motor Carrier Safety Administration programs. 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. Funding stabilization. Sec. 2004. Extension of Customs user fees. 2. Findings Congress finds that— (1) the existing Highway Trust Fund system is unsustainable and unable to meet our Nation’s 21st century transportation needs; (2) MAP–21 included important reforms that must be built upon in the next reauthorization bill to increase the efficient and effective utilization of Federal funding; (3) these reforms should include the elimination of duplicative Federal regulations and increase the authority and responsibility of the States to safely and efficiently build, operate, and fund transportation systems that best serve the needs of their citizens, including the ability of each State to implement innovative solutions, while also maintaining the appropriate Federal role in transportation; and (4) Congress should enact and the President should sign a surface transportation reauthorization and reform bill prior to the expiration of this Act. I Surface Transportation Program Extension A Federal-Aid Highways 1001. Extension of Federal-aid highway programs (a) In general Except as provided in this subtitle, requirements, authorities, conditions, eligibilities, limitations, and other provisions authorized under divisions A and E of MAP–21 ( Public Law 112–141 ), the SAFETEA–LU Technical Corrections Act of 2008 ( Public Law 110–244 ), titles I, V, and VI of SAFETEA–LU ( Public Law 109–59 ), titles I and V of the Transportation Equity Act for the 21st Century ( Public Law 105–178 ), the National Highway System Designation Act of 1995 (104–59), titles I and VI of the Intermodal Surface Transportation Act of 1991 ( Public Law 102–240 ), and title 23, United States Code (excluding chapter 4 of that title), which would otherwise expire on or cease to apply after September 30, 2014, are incorporated by reference and shall continue in effect until May 31, 2015. (b) Authorization of appropriations (1) Highway trust fund Except as provided in section 1002, there is authorized to be appropriated out of the Highway Trust Fund (other than the Mass Transit Account) for the period beginning on October 1, 2014, and ending on May 31, 2015, a sum equal to 243/365 of the total amount authorized to be appropriated out of the Highway Trust Fund for programs, projects, and activities for fiscal year 2014 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 inserting and $19,972,603 out of the general fund of the Treasury to carry out the program for the period beginning on October 1, 2014, and ending on May 31, 2015 before the period at the end. (c) Use of funds (1) In general Except as otherwise expressly provided in this subtitle, funds authorized to be appropriated under subsection (b)(1) for the period beginning on October 1, 2014, and ending on May 31, 2015, shall be distributed, administered, limited, and made available for obligation in the same manner and at the same levels as 243/365 of the amounts of funds authorized to be appropriated out of the Highway Trust Fund (other than the Mass Transit Account) for fiscal year 2014 to carry out programs, projects, activities, eligibilities, and requirements under MAP–21 ( Public Law 112–141 ), the SAFETEA–LU Technical Corrections Act of 2008 ( Public Law 110–244 ), SAFETEA–LU ( Public Law 109–59 ), titles I and V of the Transportation Equity Act for the 21st Century ( Public Law 105–178 ), the National Highway System Designation Act of 1995 (104 –59), titles I and VI of the Intermodal Surface Transportation Act of 1991 ( Public Law 102–240 ), and title 23, United States Code (excluding chapter 4 of that title). (2) Contract authority Funds authorized to be appropriated out of the Highway Trust Fund (other than the Mass Transit Account) under this section shall be— (A) available for obligation and shall be administered in the same manner as if such funds were apportioned under chapter 1 of title 23, United States Code; and (B) subject to section 1102 of MAP–21 ( 23 U.S.C. 104 note), as amended by this subsection. (3) 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 (1); (ii) by striking the period at the end of paragraph (2) and inserting ; and ; and (iii) by adding at the end the following: (3) $26,800,569,863 for the period beginning on October 1, 2014, and ending on May 31, 2015. ; (B) in subsection (b)— (i) in paragraph (10) by striking 2011 and inserting 2012 ; and (ii) in paragraph (12) by inserting , and for the period beginning on October 1, 2014, and ending on May 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 243⁄365 for that period after those fiscal years ; (C) in subsection (c)— (i) in the matter preceding paragraph (1) by inserting and for the period beginning on October 1, 2014, and ending on May 31, 2015 after 2014 ; (ii) by striking paragraph (1)(A) and inserting the following: (A) amounts provided for administrative expenses and programs; and ; (iii) in paragraph (2) in the matter preceding subparagraph (A) by inserting or, for the period beginning on October 1, 2014, and ending May 31, 2015, that is equal to 243/365 of such unobligated balance after unobligated balance of amounts ; (iv) in paragraph (5) by striking section 204 and inserting sections 202 and 204 ; and (v) by inserting or period after the fiscal year each place it appears; (D) in subsection (d) in the matter preceding paragraph (1) by striking 2014 and inserting 2015 ; (E) in subsection (f)— (i) in paragraph (1)— (I) in the matter preceding subparagraph (A) by inserting and for the period beginning on October 1, 2014, and ending on May 31, 2015 after 2014 ; and (II) by inserting or period after the fiscal year each place it appears; and (ii) in paragraph (3) by striking section 133(c) and inserting section 133(b) . 1002. Administrative expenses (a) Authorization of contract authority Notwithstanding any other provision of this Act or any other law, there is authorized to be appropriated from the Highway Trust Fund (other than the Mass Transit Account), from amounts provided under section 1001, for administrative expenses of the Federal-aid highway program $292,931,507 for the period beginning on October 1, 2014, and ending on May 31, 2015. (b) Contract authority Funds authorized to be appropriated by this section shall be— (1) available for obligation, and shall be administered, in the same manner as if such funds were apportioned under chapter 1 of title 23, United States Code, except that such funds shall remain available until expended; and (2) subject to the limitation on obligations for Federal-aid highways and highway safety construction programs for the period beginning on October 1, 2014, and ending on May 31, 2015, specified in section 1102 of MAP–21 ( 23 U.S.C. 104 note), as amended by this subtitle. B Extension of Highway Safety Programs 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 amended— (A) in subparagraph (A) by striking and at the end; (B) in subparagraph (B) by striking the period at the end and inserting ; and ; and (C) by adding at the end the following: (C) $156,452,055 for the period beginning on October 1, 2014, and ending on May 31, 2015. . (2) Highway safety research and development Section 31101(a)(2) of MAP–21 (126 Stat. 733) is amended— (A) in subparagraph (A) by striking and at the end; (B) in subparagraph (B) by striking the period at the end and inserting ; and ; and (C) by adding at the end the following: (C) $75,563,014 for the period beginning on October 1, 2014, and ending on May 31, 2015. . (3) National priority safety programs Section 31101(a)(3) of MAP–21 (126 Stat. 733) is amended— (A) in subparagraph (A) by striking and at the end; (B) in subparagraph (B) by striking the period at the end and inserting ; and ; and (C) by adding at the end the following: (C) $181,084,932 for the period beginning on October 1, 2014, and ending on May 31, 2015. . (4) National driver register Section 31101(a)(4) of MAP–21 (126 Stat. 733) is amended— (A) in subparagraph (A) by striking and at the end; (B) in subparagraph (B) by striking the period at the end and inserting ; and ; and (C) by adding at the end the following: (C) $3,328,767 for the period beginning on October 1, 2014, and ending on May 31, 2015. . (5) High visibility enforcement program (A) Authorization of appropriations Section 31101(a)(5) of MAP–21 (126 Stat. 733) is amended— (i) in subparagraph (A) by striking and at the end; (ii) in subparagraph (B) by striking the period at the end and inserting ; and ; and (iii) by adding at the end the following: (C) $19,306,849 for the period beginning on October 1, 2014, and ending on May 31, 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 inserting and in the period beginning on October 1, 2014, and ending on May 31, 2015 after fiscal years 2013 and 2014 ; and (ii) in the second sentence by inserting and in the period beginning on October 1, 2014, and ending on May 31, 2015, after fiscal years 2013 and 2014 . (6) Administrative expenses Section 31101(a)(6) of MAP–21 (126 Stat. 733) is amended— (A) in subparagraph (A) by striking and at the end; (B) in subparagraph (B) by striking the period at the end and inserting ; and ; and (C) by adding at the end the following: (C) $16,976,712 for the period beginning on October 1, 2014, and ending on May 31, 2015. . (b) Cooperative research and evaluation Section 403(f)(1) of title 23, United States Code, is amended by inserting ending before October 1, 2014, and $1,664,384 of the total amount available for apportionment to the States for highway safety programs under section 402(c) in the period beginning on October 1, 2014, and ending on May 31, 2015, after each fiscal year . (c) Applicability of title 23 Section 31101(c) of MAP–21 (126 Stat. 733) is amended by inserting and for the period beginning on October 1, 2014, and ending on May 31, 2015, after fiscal years 2013 and 2014 . 1102. Extension of Federal Motor Carrier Safety Administration programs (a) Motor carrier safety grants Section 31104(a) of title 49, United States Code, is amended— (1) by striking and at the end of paragraph (8); (2) by striking the period at the end of paragraph (9) and inserting ; and ; and (3) by adding at the end the following: (10) $145,134,247 for the period beginning on October 1, 2014, and ending on May 31, 2015. . (b) Administrative expenses Section 31104(i)(1) of title 49, United States Code, is amended— (1) by striking and at the end of subparagraph (H); (2) by striking the period at the end of subparagraph (I) and inserting ; and ; and (3) by adding at the end the following: (J) $172,430,137 for the period beginning on October 1, 2014, and ending on May 31, 2015. . (c) Grant programs (1) Commercial driver’s license program improvement grants Section 4101(c)(1) of SAFETEA–LU (119 Stat. 1715) is amended by inserting before the period at the end the following: and $19,972,603 for the period beginning on October 1, 2014, and ending on May 31, 2015 . (2) Border enforcement grants Section 4101(c)(2) of SAFETEA–LU (119 Stat. 1715) is amended by inserting before the period at the end the following: and $21,304,110 for the period beginning on October 1, 2014, and ending on May 31, 2015 . (3) Performance and registration information system management grant program Section 4101(c)(3) of SAFETEA–LU (119 Stat. 1715) is amended by inserting before the period at the end the following: and $3,328,767 for the period beginning on October 1, 2014, and ending on May 31, 2015 . (4) Commercial vehicle information systems and networks deployment program Section 4101(c)(4) of SAFETEA–LU (119 Stat. 1715) is amended by inserting before the period at the end the following: and $16,643,836 for the period beginning on October 1, 2014, and ending on May 31, 2015 . (5) Safety data improvement grants Section 4101(c)(5) of SAFETEA–LU (119 Stat. 1715) is amended by inserting before the period at the end the following: and $1,997,260 for the period beginning on October 1, 2014, and ending on May 31, 2015 . (d) High-Priority activities Section 31104(k)(2) of title 49, United States Code, is amended by inserting and up to $9,986,301 for the period beginning on October 1, 2014, and ending on May 31, 2015, after 2014 . (e) New entrant audits Section 31144(g)(5)(B) of title 49, United States Code, is amended by inserting and up to $21,304,110 for the period beginning on October 1, 2014, and ending on May 31, 2015, after per fiscal year . (f) Outreach and education Section 4127(e) of SAFETEA–LU (119 Stat. 1741) is amended by inserting and $2,663,014 to the Federal Motor Carrier Safety Administration for the period beginning on October 1, 2014, and ending on May 31, 2015, after 2014 . (g) Grant program for commercial motor vehicle operators Section 4134(c) of SAFETEA–LU ( 49 U.S.C. 31301 note) is amended by inserting and $665,753 for the period beginning on October 1, 2014, and ending on May 31, 2015, after 2014 . 1103. Dingell-Johnson Sport Fish Restoration Act Section 4 of the Dingell-Johnson Sport Fish Restoration Act ( 16 U.S.C. 777c ) is amended— (1) in subsection (a) in the matter preceding paragraph (1) by inserting and for the period beginning on October 1, 2014, and ending on May 31, 2015 after 2014 ; and (2) in subsection (b)(1)(A) by striking for each and all that follows before the Secretary of the Interior and inserting for each fiscal year ending before October 1, 2014, and for the period beginning on October 1, 2014, and ending on May 31, 2015, . C Public Transportation Programs 1201. Formula grants for rural areas Section 5311(c)(1) of title 49, United States Code, is amended— (1) in subparagraph (A) by inserting for each fiscal year ending before October 1, 2014, and $3,328,767 for the period beginning on October 1, 2014, and ending on May 31, 2015, before shall be distributed ; and (2) in subparagraph (B) by inserting for each fiscal year ending before October 1, 2014, and $16,643,836 for the period beginning on October 1, 2014, and ending on May 31, 2015, before shall be apportioned . 1202. Apportionment of appropriations for formula grants Section 5336(h)(1) of title 49, United States Code, is amended by inserting for each fiscal year ending before October 1, 2014, and $19,972,603 for the period beginning on October 1, 2014, and ending on May 31, 2015, before shall be set aside . 1203. Authorizations for public transportation (a) Formula grants Section 5338(a) of title 49, United States Code, is amended— (1) in paragraph (1) by striking and $8,595,000,000 for fiscal year 2014 and inserting , $8,595,000,000 for fiscal year 2014, and $5,722,150,685 for the period beginning on October 1, 2014, and ending on May 31, 2015 ; (2) in paragraph (2)— (A) in subparagraph (A) by striking and $128,800,000 for fiscal year 2014 and inserting , $128,800,000 for fiscal year 2014, and $85,749,041 for the period beginning on October 1, 2014, and ending on May 31, 2015, ; (B) in subparagraph (B) by inserting and $6,657,534 for the period beginning on October 1, 2014, and ending on May 31, 2015, after 2014 ; (C) in subparagraph (C) by striking and $4,458,650,000 for fiscal year 2014 and inserting , $4,458,650,000 for fiscal year 2014, and $2,968,361,507 for the period beginning on October 1, 2014, and ending on May 31, 2015, ; (D) in subparagraph (D) by striking and $258,300,000 for fiscal year 2014 and inserting , $258,300,000 for fiscal year 2014, and $171,964,110 for the period beginning on October 1, 2014, and ending on May 31, 2015, ; (E) in subparagraph (E)— (i) by striking and $607,800,000 for fiscal year 2014 and inserting , $607,800,000 for fiscal year 2014, and $404,644,932 for the period beginning on October 1, 2014, and ending on May 31, 2015, ; (ii) by striking and $30,000,000 for fiscal year 2014 and inserting , $30,000,000 for fiscal year 2014, and $19,972,603 for the period beginning on October 1, 2014, and ending on May 31, 2015, ; and (iii) by striking and $20,000,000 for fiscal year 2014 and inserting , $20,000,000 for fiscal year 2014, and $13,315,068 for the period beginning on October 1, 2014, and ending on May 31, 2015, ; (F) in subparagraph (F) by inserting and $1,997,260 for the period beginning on October 1, 2014, and ending on May 31, 2015, after 2014 ; (G) in subparagraph (G) by inserting and $3,328,767 for the period beginning on October 1, 2014, and ending on May 31, 2015, after 2014 ; (H) in subparagraph (H) by inserting and $2,563,151 for the period beginning on October 1, 2014, and ending on May 31, 2015, after 2014 ; (I) in subparagraph (I) by striking and $2,165,900,000 for fiscal year 2014 and inserting , $2,165,900,000 for fiscal year 2014, and $1,441,955,342 for the period beginning on October 1, 2014, and ending on May 31, 2015, ; (J) in subparagraph (J) by striking and $427,800,000 for fiscal year 2014 and inserting , $427,800,000 for fiscal year 2014, and $284,809,315 for the period beginning on October 1, 2014, and ending on May 31, 2015, ; and (K) in subparagraph (K) by striking and $525,900,000 for fiscal year 2014 and inserting , $525,900,000 for fiscal year 2014, and $350,119,726 for the period beginning on October 1, 2014, and ending on May 31, 2015, . (b) Research, development demonstration and deployment projects Section 5338(b) of title 49, United States Code, is amended by striking and $70,000,000 for fiscal year 2014 and inserting , $70,000,000 for fiscal year 2014, and $46,602,740 for the period beginning on October 1, 2014, and ending on May 31, 2015 . (c) Transit cooperative research program Section 5338(c) of title 49, United States Code, is amended by striking and $7,000,000 for fiscal year 2014 and inserting , $7,000,000 for fiscal year 2014, and $4,660,274 for the period beginning on October 1, 2014, and ending on May 31, 2015 . (d) Technical assistance and standards development Section 5338(d) of title 49, United States Code, is amended by striking and $7,000,000 for fiscal year 2014 and inserting , $7,000,000 for fiscal year 2014, and $4,660,274 for the period beginning on October 1, 2014, and ending on May 31, 2015 . (e) Human resources and training Section 5338(e) of title 49, United States Code, is amended by striking and $5,000,000 for fiscal year 2014 and inserting , $5,000,000 for fiscal year 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 beginning on October 1, 2014, and ending on May 31, 2015, before shall be available . 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 . D Hazardous Materials 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 subparagraphs (A) through (E), respectively, and by adjusting the margins 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; (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 . II Revenue Provisions 2001. Extension of Highway Trust Fund expenditure authority (a) Highway Trust Fund Section 9503 of the Internal Revenue 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 subsection (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 . 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 following 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 subsection (e)(5)(B)) in the Highway Trust Fund amounts appropriated 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: (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 transferred 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 paragraph (2) and inserting paragraphs (2) and (3) . 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 minimum percentage is: The applicable maximum 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 minimum percentage is: The applicable maximum 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 section 101(f)(2)(D)(i) of such Act to conform to the amendments 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 bargaining agreements, the amendments made by this subsection 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 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 Revenue 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. 2004. Extension of Customs user fees Section 13031(j)(3) of the Consolidated Omnibus Budget Reconciliation 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 .

Passed the House of Representatives July 15, 2014. Karen L. Haas, Clerk.

tv_txt: I One Hundred Thirteenth Congress of the United States of America At the Second Session Begun and held at the City of Washington on Friday, the third day of January, two thousand and fourteen H. R. 5021 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.

1. Short title; table of contents (a) Short title This Act may be cited as the Highway and Transportation Funding Act of 2014 . (b) Table of contents The table of contents for this Act is as follows: Sec. 1. Short title; table of contents. Sec. 2. Findings. 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 highway safety programs. Sec. 1102. Extension of Federal Motor Carrier Safety Administration programs. 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. Funding stabilization. Sec. 2004. Extension of Customs user fees. Title III—Treatment for PAYGO Purposes Sec. 3001. Budgetary Effects. 2. Findings Congress finds that— (1) the existing Highway Trust Fund system is unsustainable and unable to meet our Nation’s 21st century transportation needs; (2) MAP–21 included important reforms that must be built upon in the next reauthorization bill to increase the efficient and effective utilization of Federal funding; (3) these reforms should include the elimination of duplicative Federal regulations and increase the authority and responsibility of the States to safely and efficiently build, operate, and fund transportation systems that best serve the needs of their citizens, including the ability of each State to implement innovative solutions, while also maintaining the appropriate Federal role in transportation; and (4) Congress should enact and the President should sign a surface transportation reauthorization and reform bill prior to the expiration of this Act. I Surface Transportation Program Extension A Federal-Aid Highways 1001. Extension of Federal-aid highway programs (a) In general Except as provided in this subtitle, requirements, authorities, conditions, eligibilities, limitations, and other provisions authorized under divisions A and E of MAP–21 ( Public Law 112–141 ), the SAFETEA–LU Technical Corrections Act of 2008 ( Public Law 110–244 ), titles I, V, and VI of SAFETEA–LU ( Public Law 109–59 ), titles I and V of the Transportation Equity Act for the 21st Century ( Public Law 105–178 ), the National Highway System Designation Act of 1995 (104–59), titles I and VI of the Intermodal Surface Transportation Act of 1991 ( Public Law 102–240 ), and title 23, United States Code (excluding chapter 4 of that title), which would otherwise expire on or cease to apply after September 30, 2014, are incorporated by reference and shall continue in effect until May 31, 2015. (b) Authorization of appropriations (1) Highway trust fund Except as provided in section 1002, there is authorized to be appropriated out of the Highway Trust Fund (other than the Mass Transit Account) for the period beginning on October 1, 2014, and ending on May 31, 2015, a sum equal to 243/365 of the total amount authorized to be appropriated out of the Highway Trust Fund for programs, projects, and activities for fiscal year 2014 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 inserting and $19,972,603 out of the general fund of the Treasury to carry out the program for the period beginning on October 1, 2014, and ending on May 31, 2015 before the period at the end. (c) Use of funds (1) In general Except as otherwise expressly provided in this subtitle, funds authorized to be appropriated under subsection (b)(1) for the period beginning on October 1, 2014, and ending on May 31, 2015, shall be distributed, administered, limited, and made available for obligation in the same manner and at the same levels as 243/365 of the amounts of funds authorized to be appropriated out of the Highway Trust Fund (other than the Mass Transit Account) for fiscal year 2014 to carry out programs, projects, activities, eligibilities, and requirements under MAP–21 ( Public Law 112–141 ), the SAFETEA–LU Technical Corrections Act of 2008 ( Public Law 110–244 ), SAFETEA–LU ( Public Law 109–59 ), titles I and V of the Transportation Equity Act for the 21st Century ( Public Law 105–178 ), the National Highway System Designation Act of 1995 (104–59), titles I and VI of the Intermodal Surface Transportation Act of 1991 ( Public Law 102–240 ), and title 23, United States Code (excluding chapter 4 of that title). (2) Contract authority Funds authorized to be appropriated out of the Highway Trust Fund (other than the Mass Transit Account) under this section shall be— (A) available for obligation and shall be administered in the same manner as if such funds were apportioned under chapter 1 of title 23, United States Code; and (B) subject to section 1102 of MAP–21 ( 23 U.S.C. 104 note), as amended by this subsection. (3) 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 (1); (ii) by striking the period at the end of paragraph (2) and inserting ; and ; and (iii) by adding at the end the following: (3) $26,800,569,863 for the period beginning on October 1, 2014, and ending on May 31, 2015. ; (B) in subsection (b)— (i) in paragraph (10) by striking 2011 and inserting 2012 ; and (ii) in paragraph (12) by inserting , and for the period beginning on October 1, 2014, and ending on May 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 243⁄365 for that period after those fiscal years ; (C) in subsection (c)— (i) in the matter preceding paragraph (1) by inserting and for the period beginning on October 1, 2014, and ending on May 31, 2015 after 2014 ; (ii) by striking paragraph (1)(A) and inserting the following: (A) amounts provided for administrative expenses and programs; and ; (iii) in paragraph (2) in the matter preceding subparagraph (A) by inserting or, for the period beginning on October 1, 2014, and ending May 31, 2015, that is equal to 243/365 of such unobligated balance after unobligated balance of amounts ; (iv) in paragraph (5) by striking section 204 and inserting sections 202 and 204 ; and (v) by inserting or period after the fiscal year each place it appears; (D) in subsection (d) in the matter preceding paragraph (1) by striking 2014 and inserting 2015 ; (E) in subsection (f)— (i) in paragraph (1)— (I) in the matter preceding subparagraph (A) by inserting and for the period beginning on October 1, 2014, and ending on May 31, 2015 after 2014 ; and (II) by inserting or period after the fiscal year each place it appears; and (ii) in paragraph (3) by striking section 133(c) and inserting section 133(b) . 1002. Administrative expenses (a) Authorization of contract authority Notwithstanding any other provision of this Act or any other law, there is authorized to be appropriated from the Highway Trust Fund (other than the Mass Transit Account), from amounts provided under section 1001, for administrative expenses of the Federal-aid highway program $292,931,507 for the period beginning on October 1, 2014, and ending on May 31, 2015. (b) Contract authority Funds authorized to be appropriated by this section shall be— (1) available for obligation, and shall be administered, in the same manner as if such funds were apportioned under chapter 1 of title 23, United States Code, except that such funds shall remain available until expended; and (2) subject to the limitation on obligations for Federal-aid highways and highway safety construction programs for the period beginning on October 1, 2014, and ending on May 31, 2015, specified in section 1102 of MAP–21 ( 23 U.S.C. 104 note), as amended by this subtitle. B Extension of Highway Safety Programs 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 amended— (A) in subparagraph (A) by striking and at the end; (B) in subparagraph (B) by striking the period at the end and inserting ; and ; and (C) by adding at the end the following: (C) $156,452,055 for the period beginning on October 1, 2014, and ending on May 31, 2015. . (2) Highway safety research and development Section 31101(a)(2) of MAP–21 (126 Stat. 733) is amended— (A) in subparagraph (A) by striking and at the end; (B) in subparagraph (B) by striking the period at the end and inserting ; and ; and (C) by adding at the end the following: (C) $75,563,014 for the period beginning on October 1, 2014, and ending on May 31, 2015. . (3) National priority safety programs Section 31101(a)(3) of MAP–21 (126 Stat. 733) is amended— (A) in subparagraph (A) by striking and at the end; (B) in subparagraph (B) by striking the period at the end and inserting ; and ; and (C) by adding at the end the following: (C) $181,084,932 for the period beginning on October 1, 2014, and ending on May 31, 2015. . (4) National driver register Section 31101(a)(4) of MAP–21 (126 Stat. 733) is amended— (A) in subparagraph (A) by striking and at the end; (B) in subparagraph (B) by striking the period at the end and inserting ; and ; and (C) by adding at the end the following: (C) $3,328,767 for the period beginning on October 1, 2014, and ending on May 31, 2015. . (5) High visibility enforcement program (A) Authorization of appropriations Section 31101(a)(5) of MAP–21 (126 Stat. 733) is amended— (i) in subparagraph (A) by striking and at the end; (ii) in subparagraph (B) by striking the period at the end and inserting ; and ; and (iii) by adding at the end the following: (C) $19,306,849 for the period beginning on October 1, 2014, and ending on May 31, 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 inserting and in the period beginning on October 1, 2014, and ending on May 31, 2015 after fiscal years 2013 and 2014 ; and (ii) in the second sentence by inserting and in the period beginning on October 1, 2014, and ending on May 31, 2015, after fiscal years 2013 and 2014 . (6) Administrative expenses Section 31101(a)(6) of MAP–21 (126 Stat. 733) is amended— (A) in subparagraph (A) by striking and at the end; (B) in subparagraph (B) by striking the period at the end and inserting ; and ; and (C) by adding at the end the following: (C) $16,976,712 for the period beginning on October 1, 2014, and ending on May 31, 2015. . (b) Cooperative research and evaluation Section 403(f)(1) of title 23, United States Code, is amended by inserting ending before October 1, 2014, and $1,664,384 of the total amount available for apportionment to the States for highway safety programs under section 402(c) in the period beginning on October 1, 2014, and ending on May 31, 2015, after each fiscal year . (c) Applicability of title 23 Section 31101(c) of MAP–21 (126 Stat. 733) is amended by inserting and for the period beginning on October 1, 2014, and ending on May 31, 2015, after fiscal years 2013 and 2014 . 1102. Extension of Federal Motor Carrier Safety Administration programs (a) Motor carrier safety grants Section 31104(a) of title 49, United States Code, is amended— (1) by striking and at the end of paragraph (8); (2) by striking the period at the end of paragraph (9) and inserting ; and ; and (3) by adding at the end the following: (10) $145,134,247 for the period beginning on October 1, 2014, and ending on May 31, 2015. . (b) Administrative expenses Section 31104(i)(1) of title 49, United States Code, is amended— (1) by striking and at the end of subparagraph (H); (2) by striking the period at the end of subparagraph (I) and inserting ; and ; and (3) by adding at the end the following: (J) $172,430,137 for the period beginning on October 1, 2014, and ending on May 31, 2015. . (c) Grant programs (1) Commercial driver’s license program improvement grants Section 4101(c)(1) of SAFETEA–LU (119 Stat. 1715) is amended by inserting before the period at the end the following: and $19,972,603 for the period beginning on October 1, 2014, and ending on May 31, 2015 . (2) Border enforcement grants Section 4101(c)(2) of SAFETEA–LU (119 Stat. 1715) is amended by inserting before the period at the end the following: and $21,304,110 for the period beginning on October 1, 2014, and ending on May 31, 2015 . (3) Performance and registration information system management grant program Section 4101(c)(3) of SAFETEA–LU (119 Stat. 1715) is amended by inserting before the period at the end the following: and $3,328,767 for the period beginning on October 1, 2014, and ending on May 31, 2015 . (4) Commercial vehicle information systems and networks deployment program Section 4101(c)(4) of SAFETEA–LU (119 Stat. 1715) is amended by inserting before the period at the end the following: and $16,643,836 for the period beginning on October 1, 2014, and ending on May 31, 2015 . (5) Safety data improvement grants Section 4101(c)(5) of SAFETEA–LU (119 Stat. 1715) is amended by inserting before the period at the end the following: and $1,997,260 for the period beginning on October 1, 2014, and ending on May 31, 2015 . (d) High-Priority activities Section 31104(k)(2) of title 49, United States Code, is amended by inserting and up to $9,986,301 for the period beginning on October 1, 2014, and ending on May 31, 2015, after 2014 . (e) New entrant audits Section 31144(g)(5)(B) of title 49, United States Code, is amended by inserting and up to $21,304,110 for the period beginning on October 1, 2014, and ending on May 31, 2015, after per fiscal year . (f) Outreach and education Section 4127(e) of SAFETEA–LU (119 Stat. 1741) is amended by inserting and $2,663,014 to the Federal Motor Carrier Safety Administration for the period beginning on October 1, 2014, and ending on May 31, 2015, after 2014 . (g) Grant program for commercial motor vehicle operators Section 4134(c) of SAFETEA–LU ( 49 U.S.C. 31301 note) is amended by inserting and $665,753 for the period beginning on October 1, 2014, and ending on May 31, 2015, after 2014 . 1103. Dingell-Johnson Sport Fish Restoration Act Section 4 of the Dingell-Johnson Sport Fish Restoration Act ( 16 U.S.C. 777c ) is amended— (1) in subsection (a) in the matter preceding paragraph (1) by inserting and for the period beginning on October 1, 2014, and ending on May 31, 2015 after 2014 ; and (2) in subsection (b)(1)(A) by striking for each and all that follows before the Secretary of the Interior and inserting for each fiscal year ending before October 1, 2014, and for the period beginning on October 1, 2014, and ending on May 31, 2015, . C Public Transportation Programs 1201. Formula grants for rural areas Section 5311(c)(1) of title 49, United States Code, is amended— (1) in subparagraph (A) by inserting for each fiscal year ending before October 1, 2014, and $3,328,767 for the period beginning on October 1, 2014, and ending on May 31, 2015, before shall be distributed ; and (2) in subparagraph (B) by inserting for each fiscal year ending before October 1, 2014, and $16,643,836 for the period beginning on October 1, 2014, and ending on May 31, 2015, before shall be apportioned . 1202. Apportionment of appropriations for formula grants Section 5336(h)(1) of title 49, United States Code, is amended by inserting for each fiscal year ending before October 1, 2014, and $19,972,603 for the period beginning on October 1, 2014, and ending on May 31, 2015, before shall be set aside . 1203. Authorizations for public transportation (a) Formula grants Section 5338(a) of title 49, United States Code, is amended— (1) in paragraph (1) by striking and $8,595,000,000 for fiscal year 2014 and inserting , $8,595,000,000 for fiscal year 2014, and $5,722,150,685 for the period beginning on October 1, 2014, and ending on May 31, 2015 ; (2) in paragraph (2)— (A) in subparagraph (A) by striking and $128,800,000 for fiscal year 2014 and inserting , $128,800,000 for fiscal year 2014, and $85,749,041 for the period beginning on October 1, 2014, and ending on May 31, 2015, ; (B) in subparagraph (B) by inserting and $6,657,534 for the period beginning on October 1, 2014, and ending on May 31, 2015, after 2014 ; (C) in subparagraph (C) by striking and $4,458,650,000 for fiscal year 2014 and inserting , $4,458,650,000 for fiscal year 2014, and $2,968,361,507 for the period beginning on October 1, 2014, and ending on May 31, 2015, ; (D) in subparagraph (D) by striking and $258,300,000 for fiscal year 2014 and inserting , $258,300,000 for fiscal year 2014, and $171,964,110 for the period beginning on October 1, 2014, and ending on May 31, 2015, ; (E) in subparagraph (E)— (i) by striking and $607,800,000 for fiscal year 2014 and inserting , $607,800,000 for fiscal year 2014, and $404,644,932 for the period beginning on October 1, 2014, and ending on May 31, 2015, ; (ii) by striking and $30,000,000 for fiscal year 2014 and inserting , $30,000,000 for fiscal year 2014, and $19,972,603 for the period beginning on October 1, 2014, and ending on May 31, 2015, ; and (iii) by striking and $20,000,000 for fiscal year 2014 and inserting , $20,000,000 for fiscal year 2014, and $13,315,068 for the period beginning on October 1, 2014, and ending on May 31, 2015, ; (F) in subparagraph (F) by inserting and $1,997,260 for the period beginning on October 1, 2014, and ending on May 31, 2015, after 2014 ; (G) in subparagraph (G) by inserting and $3,328,767 for the period beginning on October 1, 2014, and ending on May 31, 2015, after 2014 ; (H) in subparagraph (H) by inserting and $2,563,151 for the period beginning on October 1, 2014, and ending on May 31, 2015, after 2014 ; (I) in subparagraph (I) by striking and $2,165,900,000 for fiscal year 2014 and inserting , $2,165,900,000 for fiscal year 2014, and $1,441,955,342 for the period beginning on October 1, 2014, and ending on May 31, 2015, ; (J) in subparagraph (J) by striking and $427,800,000 for fiscal year 2014 and inserting , $427,800,000 for fiscal year 2014, and $284,809,315 for the period beginning on October 1, 2014, and ending on May 31, 2015, ; and (K) in subparagraph (K) by striking and $525,900,000 for fiscal year 2014 and inserting , $525,900,000 for fiscal year 2014, and $350,119,726 for the period beginning on October 1, 2014, and ending on May 31, 2015, . (b) Research, development demonstration and deployment projects Section 5338(b) of title 49, United States Code, is amended by striking and $70,000,000 for fiscal year 2014 and inserting , $70,000,000 for fiscal year 2014, and $46,602,740 for the period beginning on October 1, 2014, and ending on May 31, 2015 . (c) Transit cooperative research program Section 5338(c) of title 49, United States Code, is amended by striking and $7,000,000 for fiscal year 2014 and inserting , $7,000,000 for fiscal year 2014, and $4,660,274 for the period beginning on October 1, 2014, and ending on May 31, 2015 . (d) Technical assistance and standards development Section 5338(d) of title 49, United States Code, is amended by striking and $7,000,000 for fiscal year 2014 and inserting , $7,000,000 for fiscal year 2014, and $4,660,274 for the period beginning on October 1, 2014, and ending on May 31, 2015 . (e) Human resources and training Section 5338(e) of title 49, United States Code, is amended by striking and $5,000,000 for fiscal year 2014 and inserting , $5,000,000 for fiscal year 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 beginning on October 1, 2014, and ending on May 31, 2015, before shall be available . 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 . D Hazardous Materials 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 subparagraphs (A) through (E), respectively, and by adjusting the margins 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; (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 . II Revenue Provisions 2001. Extension of Highway Trust Fund expenditure authority (a) Highway Trust Fund Section 9503 of the Internal Revenue 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 subsection (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 . 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 following 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 subsection (e)(5)(B)) in the Highway Trust Fund amounts appropriated 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: (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 transferred 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 paragraph (2) and inserting paragraphs (2) and (3) . 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 minimum percentage is: The applicable maximum 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 minimum percentage is: The applicable maximum 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 section 101(f)(2)(D)(i) of such Act to conform to the amendments 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 bargaining agreements, the amendments made by this subsection 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 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 Revenue 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. 2004. Extension of Customs user fees Section 13031(j)(3) of the Consolidated Omnibus Budget Reconciliation 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 . III Treatment for PAYGO Purposes 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 Statutory Pay-As-You-Go Act of 2010 ( 2 U.S.C. 933(d) ). (b) Senate PAYGO Scorecard The budgetary effects of this Act and the amendments made by this Act shall not be entered on any PAYGO scorecard maintained for purposes of section 201 of S. Con. Res. 21 (110th Congress).

Speaker of the House of Representatives. Vice President of the United States and President of the Senate.