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SECTION 1. SHORT TITLE.

This Act may be cited as the ''Highway Trust Fund Certainty Act''.

SEC. 2. INCREASE IN FUELS TAXES.

(a) Motor Fuels.--
(1) Repeal of termination.--Section 4081(d) of the Internal
Revenue Code of 1986 is amended by striking paragraph (1) and
redesignating paragraphs (2) and (3) as paragraphs (1) and (2),
respectively.
(2) Inflation adjustment.--Section 4081(a)(2) of such Code
is amended--
(A) in subparagraph (A)(i) by striking ''18.3 cents
per gallon'' and inserting ''28.4 cents per gallon'',
(B) in subparagraph (A)(iii) by striking ''24.3
cents per gallon'' and inserting ''34.4 cents per
gallon'',
(C) in subparagraph (D) by striking ''substituting
'19.7 cents' for '24.3 cents''' and inserting
''substituting '27.9 cents' for '34.4 cents''', and
(D) by adding at the end the following:
''(E) Adjustment for inflation.--In the case of a
calendar year beginning after December 31, 2015, the
rates of tax in subparagraph (A) (i) and (iii) and
subparagraph (D) shall each be increased by an amount
equal to--
''(i) such rate, multiplied by
''(ii) the cost of living adjustment
determined under section 1(f)(3) for the
calendar year, determined by substituting
'calendar year 2014' for 'calendar year 1992'
in subparagraph (B) thereof.
Any increase under the preceding sentence shall be
rounded to the nearest 0.1 cents.''.
(b) Special Fuels.--
(1) Increase and extension.--Section 4041 of such Code is
amended--
(A) in subsection (a)(1)(C)(iii)(I) by striking
''7.3 cents per gallon (4.3 cents per gallon after
September 30, 2016)'' and inserting ''17.4 cents per
gallon'',
(B) in subsection (a)(2)(B)(ii) by striking ''24.3
cents per gallon'' and inserting ''34.4 cents per
gallon'', and
(C) in subsection (a)(3)(A) by striking ''18.3
cents'' and inserting ''28.4 cents''.
(2) Adjustment for inflation.--Section 4041(a) of such Code
is amended by adding at the end the following:
''(4) Adjustment for inflation.--In the case of a calendar
year beginning after December 31, 2015, the rates of tax in
paragraphs (1)(C)(iii)(I), (2)(B)(ii), and (3)(A) shall each be
increased by an amount equal to--
''(A) such rate, multiplied by
''(B) the cost of living adjustment determined
under section 1(f)(3) for the calendar year, determined
by substituting 'calendar year 2014' for 'calendar year
1992' in subparagraph (B) thereof.
Any increase under the preceding sentence shall be rounded to
the nearest 0.1 cents.''.
(3) Certain alcohol fuels.--
(A) Permanent extension.--Section 4041(m)(1) of
such Code is amended--
(i) in subparagraph (A) by striking '', and
before October 1, 2016'',
(ii) in subparagraph (A)(i) by striking
''9.15 cents per gallon'' and inserting ''19.25
cents per gallon'',
(iii) in subparagraph (A)(ii) by striking
''11.3 cents per gallon'' and inserting ''21.4
cents per gallon'',
(iv) by striking subparagraph (B), and
(v) by redesignating clauses (i) and (ii)
of subparagraph (A) (as amended by clauses (ii)
and (iii)) as subparagraphs (A) and (B),
respectively, and moving such subparagraphs (as
so redesignated) 2 ems to the left.
(B) Adjustment for inflation.--Section 4041(m) of
such Code is amended by adding at the end the
following:
''(3) Adjustment for inflation.--In the case of a calendar
year beginning after December 31, 2015, the rates of tax in
paragraph (1) (A) and (B) shall each be increased by an amount
equal to--
''(A) such rate, multiplied by
''(B) the cost of living adjustment determined
under section 1(f)(3) for the calendar year, determined
by substituting 'calendar year 2014' for 'calendar year
1992' in subparagraph (B) thereof.
Any increase under the preceding sentence shall be rounded to
the nearest 0.1 cents.''.
(4) Fuel used in certain buses.--
(A) Permanent extension.--Section 6427(b)(2)(A) of
such Code is amended by striking ''7.4 cents'' and
inserting ''17.5 cents''.
(B) Adjustment for inflation.--Section 6427(b) of
such Code is amended by adding at the end the
following:
''(5) Adjustment for inflation.--In the case of calendar
years beginning January 1, 2016--
''(A) the rate of tax in paragraph (2)(A) shall be
increased by 10.1 cents, and
''(B) such rate (as increased by subparagraph (A))
shall be increased by an amount equal to such rate (as
so increased) multiplied by the cost of living
adjustment determined under section 1(f)(3) for the
calendar year, determined by substituting 'calendar
year 2014' for 'calendar year 1992' in subparagraph (B)
thereof, and rounded to the nearest 0.1 cents.''.
(c) Effective Date.--The amendments made by this section shall
apply to years beginning after December 31, 2015.
(d) Floor Stocks Tax.--
(1) Imposition of tax.--In the case of any highway motor
fuel which is held on January 1, 2016, by any person, there is
hereby imposed a floor stocks tax equal to the excess of--
(A) the tax which would be imposed on such fuel had
the amendments made by this section applied to highway
motor fuels for periods before January 1, 2016, over
(B) the tax (if any) previously paid (and not
credited or refunded) on such fuel.
(2) Liability for tax and method of payment.--
(A) Liability for tax.--The person holding the
highway motor fuel on January 1, 2016, to which the tax
imposed by paragraph (1) applies shall be liable for
such tax.
(B) Method of payment.--The tax imposed by
paragraph (1) shall be paid at such time and in such
manner as the Secretary of the Treasury (or the
Secretary's delegate) shall prescribe.
(3) Definitions.--For purposes of this subsection--
(A) Highway motor fuel.--The term ''highway motor
fuel'' means any fuel the tax rate of which is
increased by an amendment made by this section.
(B) Held by a person.--A highway motor fuel shall
be considered as held by a person if title thereto has
passed to such person (whether or not delivery to the
person has been made).
(C) Secretary.--The term ''Secretary'' means the
Secretary of the Treasury or the Secretary's delegate.
(4) Exception for exempt uses.--The tax imposed by
paragraph (1) shall not apply to any highway motor fuel held by
any person exclusively for any use to the extent a credit or
refund of the tax is allowable for such use.
(5) Exception for certain amounts of fuel.--
(A) In general.--No tax shall be imposed by
paragraph (1) on any highway motor fuel held on January
1, 2016, by any person if the aggregate amount of such
highway motor fuel held by such person on such date
does not exceed 2,000 gallons. The preceding sentence
shall apply only if such person submits to the
Secretary (at the time and in the manner required by
the Secretary) such information as the Secretary shall
require for purposes of this subparagraph.
(B) Exempt fuel.--For purposes of subparagraph (A),
there shall not be taken into account any highway motor
fuel held by any person which is exempt from the tax
imposed by paragraph (1) by reason of paragraph (4).
(C) Controlled groups.--For purposes of this
subsection--
(i) Corporations.--
(I) In general.--All persons
treated as a controlled group shall be
treated as 1 person.
(II) Controlled group.--The term
''controlled group'' has the meaning
given to such term by subsection (a) of
section 1563 of such Code; except that
for such purposes the phrase ''more
than 50 percent'' shall be substituted
for the phrase ''at least 80 percent''
each place it appears in such
subsection.
(ii) Nonincorporated persons under common
control.--Under regulations prescribed by the
Secretary, principles similar to the principles
of subparagraph (A) shall apply to a group of
persons under common control if 1 or more of
such persons is not a corporation.
(6) Other laws applicable.--All provisions of law,
including penalties, applicable with respect to the taxes
imposed by sections 4041 and 4081 of such Code shall, insofar
as applicable and not inconsistent with the provisions of this
subsection, apply with respect to the floor stock taxes imposed
by paragraph (1) to the same extent as if such taxes were
imposed by such sections.

SEC. 3. WORKING CITIZENS TAX RELIEF.

(a) In General.--Subpart C of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 is amended by inserting after
section 36 the following new section:

''SEC. 36A. WORKING CITIZENS CREDIT.

''(a) Allowance of Credit.--In the case of an eligible individual,
there shall be allowed as a credit against the tax imposed by this
subtitle for the calendar years beginning after December 31, 2015, an
amount equal to the lesser of--
''(1) 3.1 percent of earned income of the taxpayer, or
''(2) $133 ($266 in the case of a joint return).
''(b) Limitation Based on Modified Adjusted Gross Income.--
''(1) In general.--The amount allowable as a credit under
subsection (a) (determined without regard to this paragraph and
subsection (c)) for the taxable year shall be reduced (but not
below zero) by one percent of so much of the taxpayer's
modified adjusted gross income as exceeds $74,950 ($149,900 in
the case of a joint return).
''(2) Modified adjusted gross income.--For purposes of
subparagraph (A), the term 'modified adjusted gross income'
means the adjusted gross income of the taxpayer for the taxable
year increased by any amount excluded from gross income under
section 911, 931, or 933.
''(c) Definitions and Special Rules.--For purposes of this
section--
''(1) Eligible individual.--
''(A) In general.--The term 'eligible individual'
means any individual other than--
''(i) any nonresident alien individual,
''(ii) any individual with respect to whom
a deduction under section 151 is allowable to
another taxpayer for a taxable year beginning
in the calendar year in which the individual's
taxable year begins, and
''(iii) an estate or trust.
''(B) Identification number requirement.--Such term
shall not include any individual who does not include
on the return of tax for the taxable year--
''(i) such individual's social security
account number, and
''(ii) in the case of a joint return, the
social security account number of one of the
taxpayers on such return.
For purposes of the preceding sentence, the social
security account number shall not include a TIN issued
by the Internal Revenue Service.
''(2) Earned income.--The term 'earned income' has the
meaning given such term by section 32(c)(2), except that such
term shall not include net earnings from self-employment which
are not taken into account in computing taxable income. For
purposes of the preceding sentence, any amount excluded from
gross income by reason of section 112 shall be treated as
earned income which is taken into account in computing taxable
income for the taxable year.''.
(b) Refunds Disregarded in the Administration of Federal Programs
and Federally Assisted Programs.--Any credit or refund allowed or made
to any individual by reason of section 36A of the Internal Revenue Code
of 1986 (as added by this section) or by reason of subsection (b) of
this section shall not be taken into account as income and shall not be
taken into account as resources for the month of receipt and the
following 2 months, for purposes of determining the eligibility of such
individual or any other individual for benefits or assistance, or the
amount or extent of benefits or assistance, under any Federal program
or under any State or local program financed in whole or in part with
Federal funds.
(c) Authority Relating to Clerical Errors.--Section 6213(g)(2) of
such Code is amended by striking ''and'' at the end of subparagraph
(M), by striking the period at the end of subparagraph (N) and
inserting '', and'', and by adding at the end the following new
subparagraph:
''(O) an omission of the correct social security
account number required under section 36A(c)(1)(B).''.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2015.

SEC. 4. REPAYABLE ADVANCES TO HIGHWAY TRUST FUND.

(a) Repayable Advances.--Section 9503(f) of the Internal Revenue
Code of 1986 is amended by redesignating paragraph (7) as paragraph (8)
and by inserting after paragraph (6) the following new paragraph:
''(7) 2015 shortfall advance.--Out of money in the Treasury
not otherwise appropriated, there is hereby appropriated--
''(A) $8,000,000,000 to the Highway Account (as
defined in subsection (e)(5)(B)) in the Highway Trust
Fund; and
''(B) $3,000,000,000 to the Mass Transit Account in
the Highway Trust Fund.''.
(b) Repayment of Advances.--Section 9503(c) of such Code is amended
by adding at the end the following:
''(6) Transfers from highway trust fund for certain
repayments of certain advances.--
''(A) In general.--The Secretary shall pay from
time to time from the Highway Trust Fund into the
general fund of the Treasury amounts equivalent to
amounts transferred to the Highway Trust Fund that are
attributable to the operation of sections 4041(a)(4),
4041(m)(3), and 4081(a)(2)(E).
''(B) Limitation.--No amount shall be transferred
under this paragraph after the aggregate amount
transferred under subparagraph (A) equals
$11,000,000,000.
''(C) Transfers based on estimates.--Transfers
under subparagraph (A) shall be made on the basis of
estimates by the Secretary, and proper adjustments
shall be made in amounts subsequently transferred to
the extent prior estimates were in excess or less than
the amounts required to be transferred.
''(D) Transfers made proportionally.--Transfers
under subparagraph (A) shall be borne by the Highway
Account and the Mass Transit Account in proportion to
the respective revenues transferred under subsection
(f)(7) to the Highway Account and the Mass Transit
Account.''.
(c) Effective Date.--The amendments made by this section shall take
effect on August 1, 2015.
Output:
Highway Trust Fund Certainty Act This bill amends the Internal Revenue Code to: (1) increase the current excise tax rates on gasoline and diesel fuel or kerosene and special fuels and to repeal the reversion of increased fuel tax rates to 4.3 cents per gallon after September 30, 2016, (2) make permanent the excise tax on certain alcohol fuels and fuels used in certain buses, (3) allow U.S. citizens a new tax credit after 2015 for the lesser of 3.1% of earned income or $133, and (4) allow additional appropriations to the Highway and Mass Transit Accounts of the Highway Trust Fund and provide for repayments from such Fund to the general fund of the Treasury for amounts advanced to such Fund.