Public Law 114-41

H. R. 3236

One Hundred Fourteenth Congress
of the
United States of America
AT T H E F I R S T S E S S I O N
Begun and held at the City of Washington on Tuesday,
the sixth day of January, two thousand and fifteen

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,
to provide resource flexibility to the Department of Veterans Affairs for health
care services, and for other purposes.

Be it enacted by the Senate and House of Representatives of
the United States of America in Congress assembled,
SECTION 1. SHORT TITLE; RECONCILIATION OF FUNDS; TABLE OF CONTENTS.

(a) SHORT TITLE.—This Act may be cited as the ‘‘Surface
Transportation and Veterans Health Care Choice Improvement Act
of 2015’’.
(b) RECONCILIATION OF FUNDS.—The Secretary of Transportation shall reduce the amount apportioned or allocated for a program, project, or activity under this Act in fiscal year 2015 by
amounts apportioned or allocated pursuant to the Highway and
Transportation Funding Act of 2014 and the Highway and Transportation Funding Act of 2015, including the amendments made by
such Acts, for the period beginning on October 1, 2014, and ending
on July 31, 2015.
(c) TABLE OF CONTENTS.—The table of contents for this Act
is as follows:
Sec. 1. Short title; reconciliation of funds; table of contents.
TITLE I—SURFACE TRANSPORTATION PROGRAM EXTENSION
Subtitle A—Federal-Aid Highways
Sec. 1001. Extension of Federal-aid highway programs.
Sec. 1002. Administrative expenses.
Subtitle B—Extension of Highway Safety Programs
Sec. 1101. Extension of National Highway Traffic Safety Administration highway
safety programs.
Sec. 1102. Extension of Federal Motor Carrier Safety Administration programs.
Sec. 1103. Dingell-Johnson Sport Fish Restoration Act.
Sec.
Sec.
Sec.
Sec.

1201.
1202.
1203.
1204.

Subtitle C—Public Transportation Programs
Formula grants for rural areas.
Apportionment of appropriations for formula grants.
Authorizations for public transportation.
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.

H. R. 3236—2
Sec. 2003. Modification of mortgage reporting requirements.
Sec. 2004. Consistent basis reporting between estate and person acquiring property
from decedent.
Sec. 2005. Clarification of 6-year statute of limitations in case of overstatement of
basis.
Sec. 2006. Tax return due dates.
Sec. 2007. Transfers of excess pension assets to retiree health accounts.
Sec. 2008. Equalization of Highway Trust Fund excise taxes on liquefied natural
gas, liquefied petroleum gas, and compressed natural gas.
TITLE III—ADDITIONAL PROVISIONS
Sec. 3001. Service fees.
TITLE IV—VETERANS PROVISIONS
Sec. 4001. Short title.
Sec. 4002. Plan to consolidate programs of Department of Veterans Affairs to improve access to care.
Sec. 4003. Funding account for non-Department care.
Sec. 4004. Temporary authorization of use of Veterans Choice Funds for certain
programs.
Sec. 4005. Modifications of Veterans Choice Program.
Sec. 4006. Limitation on dialysis pilot program.
Sec. 4007. Amendments to Internal Revenue Code with respect to health coverage
of veterans.
Sec. 4008. Emergency designations.

TITLE I—SURFACE TRANSPORTATION
PROGRAM EXTENSION
Subtitle A—Federal-Aid Highways
SEC. 1001. EXTENSION OF FEDERAL-AID HIGHWAY PROGRAMS.

(a) IN GENERAL.—Section 1001(a) of the Highway and Transportation Funding Act of 2014 (128 Stat. 1840) is amended by striking
‘‘July 31, 2015’’ and inserting ‘‘October 29, 2015’’.
(b) AUTHORIZATION OF APPROPRIATIONS.—
(1) HIGHWAY TRUST FUND.—Section 1001(b)(1) of the Highway and Transportation Funding Act of 2014 (128 Stat. 1840)
is amended to read as follows:
‘‘(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)—
‘‘(A) for fiscal year 2015, a sum equal to the total
amount authorized to be appropriated out of the Highway
Trust Fund (other than the Mass Transit Account) for
programs, projects, and activities for fiscal year 2014 under
divisions A and E of MAP–21 (Public Law 112–141) and
title 23, United States Code (excluding chapter 4 of that
title); and
‘‘(B) for the period beginning on October 1, 2015, and
ending on October 29, 2015, 29⁄366 of 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 2015 under divisions
A and E of MAP–21 (Public Law 112–141) and title 23,
United States Code (excluding chapter 4 of that title).’’.
(2) GENERAL FUND.—Section 1123(h)(1) of MAP–21 (23
U.S.C. 202 note) is amended by striking ‘‘each of fiscal years
2013 and 2014 and $24,986,301 out of the general fund of
the Treasury to carry out the program for the period beginning

H. R. 3236—3
on October 1, 2014, and ending on July 31, 2015’’ and inserting
‘‘each of fiscal years 2013 through 2015 and $2,377,049 out
of the general fund of the Treasury to carry out the program
for the period beginning on October 1, 2015, and ending on
October 29, 2015’’.
(c) USE OF FUNDS.—
(1) IN GENERAL.—Section 1001(c)(1) of the Highway and
Transportation Funding Act of 2014 (128 Stat. 1840) is amended
by striking ‘‘(1) IN GENERAL.—’’ and all that follows through
‘‘to carry out programs’’ and inserting the following:
‘‘(1) IN GENERAL.—Except as otherwise expressly provided
in this subtitle, funds authorized to be appropriated under
subsection (b)(1)—
‘‘(A) for fiscal year 2015 shall be distributed, administered, limited, and made available for obligation in the
same manner and at the same levels as the amounts of
funds authorized to be appropriated out of the Highway
Trust Fund (other than the Mass Transit Account) for
fiscal year 2014; and
‘‘(B) for the period beginning on October 1, 2015, and
ending on October 29, 2015, shall be distributed, administered, limited, and made available for obligation in the
same manner and at the same levels as 29⁄366 of the
amounts of funds authorized to be appropriated out of
the Highway Trust Fund (other than the Mass Transit
Account) for fiscal year 2015,
to carry out programs’’.
(2) OBLIGATION CEILING.—Section 1102 of MAP–21 (23
U.S.C. 104 note) is amended—
(A) in subsection (a)—
(i) by striking ‘‘and’’ at the end of paragraph (2);
and
(ii) by striking paragraph (3) and inserting the
following:
‘‘(3) $40,256,000,000 for fiscal year 2015; and
‘‘(4) $3,189,683,060 for the period beginning on October
1, 2015, and ending on October 29, 2015.’’;
(B) in subsection (b)(12)—
(i) by striking ‘‘each of fiscal years 2013 through
2014’’ and inserting ‘‘each of fiscal years 2013 through
2015’’; and
(ii) by striking ‘‘, and for the period beginning
on October 1, 2014, and ending on July 31, 2015,
only in an amount equal to $639,000,000, less any
reductions that would have otherwise been required
for that year by section 251A of the Balanced Budget
and Emergency Deficit Control Act of 1985 (2 U.S.C.
901a), then multiplied by 304⁄365 for that period’’ and
inserting ‘‘, and for the period beginning on October
1, 2015, and ending on October 29, 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 29⁄366 for that period’’;
(C) in subsection (c)—

H. R. 3236—4
(i) in the matter preceding paragraph (1) by
striking ‘‘each of fiscal years 2013 through 2014 and
for the period beginning on October 1, 2014, and ending
on July 31, 2015’’ and inserting ‘‘each of fiscal years
2013 through 2015 and for the period beginning on
October 1, 2015, and ending on October 29, 2015’’;
and
(ii) in paragraph (2) in the matter preceding
subparagraph (A) by striking ‘‘for the period beginning
on October 1, 2014, and ending on July 31, 2015,
that is equal to 304⁄365 of such unobligated balance’’
and inserting ‘‘for the period beginning on October
1, 2015, and ending on October 29, 2015, that is equal
to 29⁄366 of such unobligated balance’’;
(D) in subsection (d) in the matter preceding paragraph
(1) by striking ‘‘2015’’ and inserting ‘‘2016’’; and
(E) in subsection (f)(1) in the matter preceding subparagraph (A) by striking ‘‘each of fiscal years 2013 through
2014 and for the period beginning on October 1, 2014,
and ending on July 31, 2015’’ and inserting ‘‘each of fiscal
years 2013 through 2015 and for the period beginning
on October 1, 2015, and ending on October 29, 2015’’.
SEC. 1002. ADMINISTRATIVE EXPENSES.

Section 1002 of the Highway and Transportation Funding Act
of 2014 (128 Stat. 1842) is amended—
(1) in subsection (a) by striking ‘‘for administrative
expenses of the Federal-aid highway program $366,465,753 for
the period beginning on October 1, 2014, and ending on July
31, 2015.’’ and inserting ‘‘for administrative expenses of the
Federal-aid highway program—
‘‘(1) $440,000,000 for fiscal year 2015; and
‘‘(2) $34,863,388 for the period beginning on October 1,
2015, and ending on October 29, 2015.’’; and
(2) by striking subsection (b)(2) and inserting the following:
‘‘(2) for fiscal year 2015 and for the period beginning on
October 1, 2015, and ending on October 29, 2015, subject to
the limitations on administrative expenses under the heading
‘Federal Highway Administration’ in appropriations Acts that
apply, respectively, to that fiscal year and period.’’.

Subtitle B—Extension of Highway Safety
Programs
SEC. 1101. EXTENSION OF NATIONAL HIGHWAY TRAFFIC SAFETY
ADMINISTRATION HIGHWAY SAFETY PROGRAMS.

(a) EXTENSION OF PROGRAMS.—
(1) HIGHWAY SAFETY PROGRAMS.—Section 31101(a)(1) of
MAP–21 (126 Stat. 733) is amended—
(A) by striking ‘‘and’’ at the end of subparagraph (B);
and
(B) by striking subparagraph (C) and inserting the
following:
‘‘(C) $235,000,000 for fiscal year 2015; and
‘‘(D) $18,620,219 for the period beginning on October
1, 2015, and ending on October 29, 2015.’’.

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(2) HIGHWAY SAFETY RESEARCH AND DEVELOPMENT.—Section 31101(a)(2) of MAP–21 (126 Stat. 733) is amended—
(A) by striking ‘‘and’’ at the end of subparagraph (B);
and
(B) by striking subparagraph (C) and inserting the
following:
‘‘(C) $113,500,000 for fiscal year 2015; and
‘‘(D) $8,993,169 for the period beginning on October
1, 2015, and ending on October 29, 2015.’’.
(3) NATIONAL PRIORITY SAFETY PROGRAMS.—Section
31101(a)(3) of MAP–21 (126 Stat. 733) is amended—
(A) by striking ‘‘and’’ at the end of subparagraph (B);
and
(B) by striking subparagraph (C) and inserting the
following:
‘‘(C) $272,000,000 for fiscal year 2015; and
‘‘(D) $21,551,913 for the period beginning on October
1, 2015, and ending on October 29, 2015.’’.
(4) NATIONAL DRIVER REGISTER.—Section 31101(a)(4) of
MAP–21 (126 Stat. 733) is amended—
(A) by striking ‘‘and’’ at the end of subparagraph (B);
and
(B) by striking subparagraph (C) and inserting the
following:
‘‘(C) $5,000,000 for fiscal year 2015; and
‘‘(D) $396,175 for the period beginning on October 1,
2015, and ending on October 29, 2015.’’.
(5) HIGH VISIBILITY ENFORCEMENT PROGRAM.—
(A) AUTHORIZATION OF APPROPRIATIONS.—Section
31101(a)(5) of MAP–21 (126 Stat. 733) is amended—
(i) by striking ‘‘and’’ at the end of subparagraph
(B); and
(ii) by striking subparagraph (C) and inserting
the following:
‘‘(C) $29,000,000 for fiscal year 2015; and
‘‘(D) $2,297,814 for the period beginning on October
1, 2015, and ending on October 29, 2015.’’.
(B) LAW ENFORCEMENT CAMPAIGNS.—Section 2009(a)
of SAFETEA–LU (23 U.S.C. 402 note) is amended—
(i) in the first sentence by striking ‘‘each of fiscal
years 2013 and 2014 and in the period beginning on
October 1, 2014, and ending on July 31, 2015’’ and
inserting ‘‘each of fiscal years 2013 through 2015 and
in the period beginning on October 1, 2015, and ending
on October 29, 2015’’; and
(ii) in the second sentence by striking ‘‘each of
fiscal years 2013 and 2014 and in the period beginning
on October 1, 2014, and ending on July 31, 2015,’’
and inserting ‘‘each of fiscal years 2013 through 2015
and in the period beginning on October 1, 2015, and
ending on October 29, 2015,’’.
(6) ADMINISTRATIVE EXPENSES.—Section 31101(a)(6) of
MAP–21 (126 Stat. 733) is amended—
(A) by striking ‘‘and’’ at the end of subparagraph (B);
and
(B) by striking subparagraph (C) and inserting the
following:

H. R. 3236—6
‘‘(C) $25,500,000 for fiscal year 2015; and
‘‘(D) $2,020,492 for the period beginning on October
1, 2015, and ending on October 29, 2015.’’.
(b) COOPERATIVE RESEARCH AND EVALUATION.—Section
403(f)(1) of title 23, United States Code, is amended by striking
‘‘each fiscal year ending before October 1, 2014, and $2,082,192
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 July 31, 2015,’’ and inserting
‘‘each fiscal year ending before October 1, 2015, and $198,087 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, 2015, and ending on October 29, 2015,’’.
(c) APPLICABILITY OF TITLE 23.—Section 31101(c) of MAP–21
(126 Stat. 733) is amended by striking ‘‘fiscal years 2013 and
2014 and for the period beginning on October 1, 2014, and ending
on July 31, 2015,’’ and inserting ‘‘each of fiscal years 2013 through
2015 and for the period beginning on October 1, 2015, and ending
on October 29, 2015,’’.
SEC.

1102.

EXTENSION OF FEDERAL MOTOR
ADMINISTRATION PROGRAMS.

CARRIER

SAFETY

(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 (9); and
(2) by striking paragraph (10) and inserting the following:
‘‘(10) $218,000,000 for fiscal year 2015; and
‘‘(11) $17,273,224 for the period beginning on October 1,
2015, and ending on October 29, 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 (I); and
(2) by striking subparagraph (J) and inserting the following:
‘‘(J) $259,000,000 for fiscal year 2015; and
‘‘(K) $20,521,858 for the period beginning on October
1, 2015, and ending on October 29, 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 striking ‘‘each of fiscal years 2013 and 2014
and $24,986,301 for the period beginning on October 1, 2014,
and ending on July 31, 2015’’ and inserting ‘‘each of fiscal
years 2013 through 2015 and $2,377,049 for the period beginning on October 1, 2015, and ending on October 29, 2015’’.
(2) BORDER ENFORCEMENT GRANTS.—Section 4101(c)(2) of
SAFETEA–LU (119 Stat. 1715) is amended by striking ‘‘each
of fiscal years 2013 and 2014 and $26,652,055 for the period
beginning on October 1, 2014, and ending on July 31, 2015’’
and inserting ‘‘each of fiscal years 2013 through 2015 and
$2,535,519 for the period beginning on October 1, 2015, and
ending on October 29, 2015’’.
(3) PERFORMANCE AND REGISTRATION INFORMATION SYSTEM
MANAGEMENT
GRANT
PROGRAM.—Section
4101(c)(3)
of
SAFETEA–LU (119 Stat. 1715) is amended by striking ‘‘each
of fiscal years 2013 and 2014 and $4,164,384 for the period
beginning on October 1, 2014, and ending on July 31, 2015’’
and inserting ‘‘each of fiscal years 2013 through 2015 and

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$396,175 for the period beginning on October 1, 2015, and
ending on October 29, 2015’’.
(4) COMMERCIAL VEHICLE INFORMATION SYSTEMS AND NETWORKS
DEPLOYMENT
PROGRAM.—Section
4101(c)(4)
of
SAFETEA–LU (119 Stat. 1715) is amended by striking ‘‘each
of fiscal years 2013 and 2014 and $20,821,918 for the period
beginning on October 1, 2014, and ending on July 31, 2015’’
and inserting ‘‘each of fiscal years 2013 through 2015 and
$1,980,874 for the period beginning on October 1, 2015, and
ending on October 29, 2015’’.
(5) SAFETY DATA IMPROVEMENT GRANTS.—Section 4101(c)(5)
of SAFETEA–LU (119 Stat. 1715) is amended by striking ‘‘each
of fiscal years 2013 and 2014 and $2,498,630 for the period
beginning on October 1, 2014, and ending on July 31, 2015’’
and inserting ‘‘each of fiscal years 2013 through 2015 and
$237,705 for the period beginning on October 1, 2015, and
ending on October 29, 2015’’.
(d) HIGH-PRIORITY ACTIVITIES.—Section 31104(k)(2) of title 49,
United States Code, is amended by striking ‘‘each of fiscal years
2006 through 2014 and up to $12,493,151 for the period beginning
on October 1, 2014, and ending on July 31, 2015,’’ and inserting
‘‘each of fiscal years 2006 through 2015 and up to $1,188,525
for the period beginning on October 1, 2015, and ending on October
29, 2015,’’.
(e) NEW ENTRANT AUDITS.—Section 31144(g)(5)(B) of title 49,
United States Code, is amended by striking ‘‘per fiscal year and
up to $26,652,055 for the period beginning on October 1, 2014,
and ending on July 31, 2015,’’ and inserting ‘‘per fiscal year and
up to $2,535,519 for the period beginning on October 1, 2015,
and ending on October 29, 2015,’’.
(f) OUTREACH AND EDUCATION.—Section 4127(e) of SAFETEA–
LU (119 Stat. 1741) is amended by striking ‘‘each of fiscal years
2013 and 2014 and $3,331,507 to the Federal Motor Carrier Safety
Administration for the period beginning on October 1, 2014, and
ending on July 31, 2015,’’ and inserting ‘‘each of fiscal years 2013
through 2015 and $316,940 to the Federal Motor Carrier Safety
Administration for the period beginning on October 1, 2015, and
ending on October 29, 2015,’’.
(g) GRANT PROGRAM FOR COMMERCIAL MOTOR VEHICLE OPERATORS.—Section 4134(c) of SAFETEA–LU (49 U.S.C. 31301 note)
is amended by striking ‘‘each of fiscal years 2005 through 2014
and $832,877 for the period beginning on October 1, 2014, and
ending on July 31, 2015,’’ and inserting ‘‘each of fiscal years 2005
through 2015 and $79,235 for the period beginning on October
1, 2015, and ending on October 29, 2015,’’.
SEC. 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 ‘‘each fiscal year through 2014 and for the
period beginning on October 1, 2014, and ending on July 31,
2015’’ and inserting ‘‘each fiscal year through 2015 and for
the period beginning on October 1, 2015, and ending on October
29, 2015’’; and
(2) in subsection (b)(1)(A) by striking ‘‘for each fiscal year
ending before October 1, 2014, and for the period beginning

H. R. 3236—8
on October 1, 2014, and ending on July 31, 2015,’’ and inserting
‘‘for each fiscal year ending before October 1, 2015, and for
the period beginning on October 1, 2015, and ending on October
29, 2015,’’.

Subtitle C—Public Transportation
Programs
SEC. 1201. FORMULA GRANTS FOR RURAL AREAS.

Section 5311(c)(1) of title 49, United States Code, is amended—
(1) in subparagraph (A) by striking ‘‘for each fiscal year
ending before October 1, 2014, and $4,164,384 for the period
beginning on October 1, 2014, and ending on July 31, 2015,’’
and inserting ‘‘for each fiscal year ending before October 1,
2015, and $396,175 for the period beginning on October 1,
2015, and ending on October 29, 2015,’’; and
(2) in subparagraph (B) by striking ‘‘for each fiscal year
ending before October 1, 2014, and $20,821,918 for the period
beginning on October 1, 2014, and ending on July 31, 2015,’’
and inserting ‘‘for each fiscal year ending before October 1,
2015, and $1,980,874 for the period beginning on October 1,
2015, and ending on October 29, 2015,’’.
SEC. 1202. APPORTIONMENT OF APPROPRIATIONS FOR FORMULA
GRANTS.

Section 5336(h)(1) of title 49, United States Code, is amended
by striking ‘‘for each fiscal year ending before October 1, 2014,
and $24,986,301 for the period beginning on October 1, 2014, and
ending on July 31, 2015,’’ and inserting ‘‘for each fiscal year ending
before October 1, 2015, and $2,377,049 for the period beginning
on October 1, 2015, and ending on October 29, 2015,’’.
SEC. 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 $7,158,575,342 for
the period beginning on October 1, 2014, and ending on July
31, 2015’’ and inserting ‘‘$8,595,000,000 for fiscal year 2015,
and $681,024,590 for the period beginning on October 1, 2015,
and ending on October 29, 2015’’;
(2) in paragraph (2)—
(A) in subparagraph (A) by striking ‘‘and $107,274,521
for the period beginning on October 1, 2014, and ending
on July 31, 2015,’’ and inserting ‘‘$128,800,000 for fiscal
2015, and $10,205,464 for the period beginning on October
1, 2015, and ending on October 29, 2015,’’;
(B) in subparagraph (B) by striking ‘‘for each of fiscal
years 2013 and 2014 and $8,328,767 for the period beginning on October 1, 2014, and ending on July 31, 2015,’’
and inserting ‘‘for each of fiscal years 2013 through 2015
and $792,350 for the period beginning on October 1, 2015,
and ending on October 29, 2015,’’;
(C) in subparagraph (C) by striking ‘‘and
$3,713,505,753 for the period beginning on October 1, 2014,
and ending on July 31, 2015,’’ and inserting ‘‘$4,458,650,000

H. R. 3236—9
for fiscal year 2015, and $353,281,011 for the period beginning on October 1, 2015, and ending on October 29, 2015,’’;
(D) in subparagraph (D) by striking ‘‘and $215,132,055
for the period beginning on October 1, 2014, and ending
on July 31, 2015,’’ and inserting ‘‘$258,300,000 for fiscal
year 2015, and $20,466,393 for the period beginning on
October 1, 2015, and ending on October 29, 2015,’’;
(E) in subparagraph (E)—
(i) by striking ‘‘and $506,222,466 for the period
beginning on October 1, 2014, and ending on July
31, 2015,’’ and inserting ‘‘$607,800,000 for fiscal year
2015, and $48,159,016 for the period beginning on
October 1, 2015, and ending on October 29, 2015,’’;
(ii) by striking ‘‘and $24,986,301 for the period
beginning on October 1, 2014, and ending on July
31, 2015,’’ and inserting ‘‘$30,000,000 for fiscal year
2015, and $2,377,049 for the period beginning on
October 1, 2015, and ending on October 29, 2015,’’;
and
(iii) by striking ‘‘and $16,657,534 for the period
beginning on October 1, 2014, and ending on July
31, 2015,’’ and inserting ‘‘$20,000,000 for fiscal year
2015, and $1,584,699 for the period beginning on
October 1, 2015, and ending on October 29, 2015,’’;
(F) in subparagraph (F) by striking ‘‘each of fiscal
years 2013 and 2014 and $2,498,630 for the period beginning on October 1, 2014, and ending on July 31, 2015,’’
and inserting ‘‘each of fiscal years 2013 through 2015 and
$237,705 for the period beginning on October 1, 2015, and
ending on October 29, 2015,’’;
(G) in subparagraph (G) by striking ‘‘each of fiscal
years 2013 and 2014 and $4,164,384 for the period beginning on October 1, 2014, and ending on July 31, 2015,’’
and inserting ‘‘each of fiscal years 2013 through 2015 and
$396,175 for the period beginning on October 1, 2015, and
ending on October 29, 2015,’’;
(H) in subparagraph (H) by striking ‘‘each of fiscal
years 2013 and 2014 and $3,206,575 for the period beginning on October 1, 2014, and ending on July 31, 2015,’’
and inserting ‘‘each of fiscal years 2013 through 2015 and
$305,055 for the period beginning on October 1, 2015, and
ending on October 29, 2015,’’;
(I) in subparagraph (I) by striking ‘‘and $1,803,927,671
for the period beginning on October 1, 2014, and ending
on July 31, 2015,’’ and inserting ‘‘$2,165,900,000 for fiscal
year 2015, and $171,615,027 for the period beginning on
October 1, 2015, and ending on October 29, 2015,’’;
(J) in subparagraph (J) by striking ‘‘and $356,304,658
for the period beginning on October 1, 2014, and ending
on July 31, 2015,’’ and inserting ‘‘$427,800,000 for fiscal
year 2015, and $33,896,721 for the period beginning on
October 1, 2015, and ending on October 29, 2015,’’; and
(K) in subparagraph (K) by striking ‘‘and $438,009,863
for the period beginning on October 1, 2014, and ending
on July 31, 2015,’’ and inserting ‘‘$525,900,000 for fiscal
year 2015, and $41,669,672 for the period beginning on
October 1, 2015, and ending on October 29, 2015,’’.

H. R. 3236—10
(b) RESEARCH, DEVELOPMENT DEMONSTRATION AND DEPLOYPROJECTS.—Section 5338(b) of title 49, United States Code,
is amended by striking ‘‘and $58,301,370 for the period beginning
on October 1, 2014, and ending on July 31, 2015’’ and inserting
‘‘$70,000,000 for fiscal year 2015, and $5,546,448 for the period
beginning on October 1, 2015, and ending on October 29, 2015’’.
(c) TRANSIT COOPERATIVE RESEARCH PROGRAM.—Section 5338(c)
of title 49, United States Code, is amended by striking ‘‘and
$5,830,137 for the period beginning on October 1, 2014, and ending
on July 31, 2015’’ and inserting ‘‘$7,000,000 for fiscal year 2015,
and $554,645 for the period beginning on October 1, 2015, and
ending on October 29, 2015’’.
(d) TECHNICAL ASSISTANCE AND STANDARDS DEVELOPMENT.—
Section 5338(d) of title 49, United States Code, is amended by
striking ‘‘and $5,830,137 for the period beginning on October 1,
2014, and ending on July 31, 2015’’ and inserting ‘‘$7,000,000
for fiscal year 2015, and $554,645 for the period beginning on
October 1, 2015, and ending on October 29, 2015’’.
(e) HUMAN RESOURCES AND TRAINING.—Section 5338(e) of title
49, United States Code, is amended by striking ‘‘and $4,164,384
for the period beginning on October 1, 2014, and ending on July
31, 2015’’ and inserting ‘‘$5,000,000 for fiscal year 2015, and
$396,175 for the period beginning on October 1, 2015, and ending
on October 29, 2015’’.
(f) CAPITAL INVESTMENT GRANTS.—Section 5338(g) of title 49,
United States Code, is amended by striking ‘‘and $1,558,295,890
for the period beginning on October 1, 2014, and ending on July
31, 2015’’ and inserting ‘‘$1,907,000,000 for fiscal year 2015, and
$151,101,093 for the period beginning on October 1, 2015, and
ending on October 29, 2015’’.
(g) ADMINISTRATION.—Section 5338(h) of title 49, United States
Code, is amended—
(1) in paragraph (1) by striking ‘‘and $86,619,178 for the
period beginning on October 1, 2014, and ending on July 31,
2015’’ and inserting ‘‘$104,000,000 for fiscal year 2015, and
$8,240,437 for the period beginning on October 1, 2015, and
ending on October 29, 2015’’;
(2) in paragraph (2) by striking ‘‘each of fiscal years 2013
and 2014 and not less than $4,164,384 for the period beginning
on October 1, 2014, and ending on July 31, 2015,’’ and inserting
‘‘each of fiscal years 2013 through 2015 and not less than
$396,175 for the period beginning on October 1, 2015, and
ending on October 29, 2015,’’; and
(3) in paragraph (3) by striking ‘‘each of fiscal years 2013
and 2014 and not less than $832,877 for the period beginning
on October 1, 2014, and ending on July 31, 2015,’’ and inserting
‘‘each of fiscal years 2013 through 2015 and not less than
$79,235 for the period beginning on October 1, 2015, and ending
on October 29, 2015,’’.

MENT

SEC. 1204. BUS AND BUS FACILITIES FORMULA GRANTS.

Section 5339(d)(1) of title 49, United States Code, is amended—
(1) by striking ‘‘each of fiscal years 2013 and 2014 and
$54,553,425 for the period beginning on October 1, 2014, and
ending on July 31, 2015,’’ and inserting ‘‘each of fiscal years
2013 through 2015 and $5,189,891 for the period beginning
on October 1, 2015, and ending on October 29, 2015,’’;

H. R. 3236—11
(2) by striking ‘‘$1,041,096 for such period’’ and inserting
‘‘$99,044 for such period’’; and
(3) by striking ‘‘$416,438 for such period’’ and inserting
‘‘$39,617 for such period’’.

Subtitle D—Hazardous Materials
SEC. 1301. AUTHORIZATION OF APPROPRIATIONS.

(a) IN GENERAL.—Section 5128(a) of title 49, United States
Code, is amended—
(1) by striking ‘‘and’’ at the end of paragraph (2); and
(2) by striking paragraph (3) and inserting the following:
‘‘(3) $42,762,000 for fiscal year 2015; and
‘‘(4) $3,388,246 for the period beginning on October 1, 2015,
and ending on October 29, 2015.’’.
(b) HAZARDOUS MATERIALS EMERGENCY PREPAREDNESS FUND.—
Section 5128(b) of title 49, United States Code, is amended—
(1) in paragraph (1)—
(A) in the paragraph heading by striking ‘‘FISCAL YEARS
2013 AND 2014’’ and inserting ‘‘FISCAL YEARS 2013 THROUGH
2015’’; and
(B) in the matter preceding subparagraph (A) by
striking ‘‘fiscal years 2013 and 2014’’ and inserting ‘‘fiscal
years 2013 through 2015’’; and
(2) by striking paragraph (2) and inserting the following:
‘‘(2) FISCAL YEAR 2016.—From the Hazardous Materials
Emergency Preparedness Fund established under section
5116(i), the Secretary may expend for the period beginning
on October 1, 2015, and ending on October 29, 2015—
‘‘(A) $14,896 to carry out section 5115;
‘‘(B) $1,727,322 to carry out subsections (a) and (b)
of section 5116, of which not less than $1,081,557 shall
be available to carry out section 5116(b);
‘‘(C) $11,885 to carry out section 5116(f);
‘‘(D) $49,522 to publish and distribute the Emergency
Response Guidebook under section 5116(i)(3); and
‘‘(E) $79,235 to carry out section 5116(j).’’.
(c) HAZARDOUS MATERIALS TRAINING GRANTS.—Section 5128(c)
of title 49, United States Code, is amended by striking ‘‘each of
the fiscal years 2013 and 2014 and $3,331,507 for the period beginning on October 1, 2014, and ending on July 31, 2015,’’ and inserting
‘‘each of fiscal years 2013 through 2015 and $316,940 for the period
beginning on October 1, 2015, and ending on October 29, 2015,’’.

TITLE II—REVENUE PROVISIONS
SEC. 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 ‘‘August 1, 2015’’ in subsections (b)(6)(B),
(c)(1), and (e)(3) and inserting ‘‘October 30, 2015’’, and
(2) by striking ‘‘Highway and Transportation Funding Act
of 2015’’ in subsections (c)(1) and (e)(3) and inserting ‘‘Surface

H. R. 3236—12
Transportation and Veterans Health Care Choice Improvement
Act of 2015’’.
(b) SPORT FISH RESTORATION AND BOATING TRUST FUND.—
Section 9504 of such Code is amended—
(1) by striking ‘‘Highway and Transportation Funding Act
of 2015’’ each place it appears in subsection (b)(2) and inserting
‘‘Surface Transportation and Veterans Health Care Choice
Improvement Act of 2015’’, and
(2) by striking ‘‘August 1, 2015’’ in subsection (d)(2) and
inserting ‘‘October 30, 2015’’.
(c) LEAKING UNDERGROUND STORAGE TANK TRUST FUND.—Section 9508(e)(2) of such Code is amended by striking ‘‘August 1,
2015’’ and inserting ‘‘October 30, 2015’’.
SEC. 2002. FUNDING OF HIGHWAY TRUST FUND.

Section 9503(f) of the Internal Revenue Code of 1986 is
amended by redesignating paragraph (7) as paragraph (8) and
by inserting after paragraph (6) the following new paragraph:
‘‘(7) ADDITIONAL SUMS.—Out of money in the Treasury not
otherwise appropriated, there is hereby appropriated—
‘‘(A) $6,068,000,000 to the Highway 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.’’.
SEC. 2003. MODIFICATION OF MORTGAGE REPORTING REQUIREMENTS.

(a) INFORMATION RETURN REQUIREMENTS.—Section 6050H(b)(2)
of the Internal Revenue Code of 1986 is amended by striking
‘‘and’’ at the end of subparagraph (C), by redesignating subparagraph (D) as subparagraph (G) and by inserting after subparagraph
(C) the following new subparagraphs:
‘‘(D) the amount of outstanding principal on the mortgage as of the beginning of such calendar year,
‘‘(E) the date of the origination of the mortgage,
‘‘(F) the address (or other description in the case of
property without an address) of the property which secures
the mortgage, and’’.
(b) STATEMENTS TO INDIVIDUALS.—Section 6050H(d)(2) of such
Code is amended by striking ‘‘subsection (b)(2)(C)’’ and inserting
‘‘subparagraphs (C), (D), (E), and (F) of subsection (b)(2)’’.
(c) EFFECTIVE DATE.—The amendments made by this section
shall apply to returns required to be made, and statements required
to be furnished, after December 31, 2016.
SEC. 2004. CONSISTENT BASIS REPORTING BETWEEN ESTATE AND PERSON ACQUIRING PROPERTY FROM DECEDENT.

(a) PROPERTY ACQUIRED FROM A DECEDENT.—Section 1014 of
the Internal Revenue Code of 1986 is amended by adding at the
end the following new subsection:
‘‘(f) BASIS MUST BE CONSISTENT WITH ESTATE TAX RETURN.—
For purposes of this section—
‘‘(1) IN GENERAL.—The basis of any property to which subsection (a) applies shall not exceed—
‘‘(A) in the case of property the final value of which
has been determined for purposes of the tax imposed by
chapter 11 on the estate of such decedent, such value,
and

H. R. 3236—13
‘‘(B) in the case of property not described in subparagraph (A) and with respect to which a statement has been
furnished under section 6035(a) identifying the value of
such property, such value.
‘‘(2) EXCEPTION.—Paragraph (1) shall only apply to any
property whose inclusion in the decedent’s estate increased
the liability for the tax imposed by chapter 11 (reduced by
credits allowable against such tax) on such estate.
‘‘(3) DETERMINATION.—For purposes of paragraph (1), the
basis of property has been determined for purposes of the
tax imposed by chapter 11 if—
‘‘(A) the value of such property is shown on a return
under section 6018 and such value is not contested by
the Secretary before the expiration of the time for assessing
a tax under chapter 11,
‘‘(B) in a case not described in subparagraph (A), the
value is specified by the Secretary and such value is not
timely contested by the executor of the estate, or
‘‘(C) the value is determined by a court or pursuant
to a settlement agreement with the Secretary.
‘‘(4) REGULATIONS.—The Secretary may by regulations provide exceptions to the application of this subsection.’’.
(b) INFORMATION REPORTING.—
(1) IN GENERAL.—Subpart A of part III of subchapter A
of chapter 61 of such Code is amended by inserting after section
6034A the following new section:
‘‘SEC. 6035. BASIS INFORMATION TO PERSONS ACQUIRING PROPERTY
FROM DECEDENT.

‘‘(a) INFORMATION WITH RESPECT TO PROPERTY ACQUIRED FROM
DECEDENTS.—
‘‘(1) IN GENERAL.—The executor of any estate required to
file a return under section 6018(a) shall furnish to the Secretary
and to each person acquiring any interest in property included
in the decedent’s gross estate for Federal estate tax purposes
a statement identifying the value of each interest in such
property as reported on such return and such other information
with respect to such interest as the Secretary may prescribe.
‘‘(2) STATEMENTS BY BENEFICIARIES.—Each person required
to file a return under section 6018(b) shall furnish to the
Secretary and to each other person who holds a legal or beneficial interest in the property to which such return relates
a statement identifying the information described in paragraph
(1).
‘‘(3) TIME FOR FURNISHING STATEMENT.—
‘‘(A) IN GENERAL.—Each statement required to be furnished under paragraph (1) or (2) shall be furnished at
such time as the Secretary may prescribe, but in no case
at a time later than the earlier of—
‘‘(i) the date which is 30 days after the date on
which the return under section 6018 was required
to be filed (including extensions, if any), or
‘‘(ii) the date which is 30 days after the date such
return is filed.
‘‘(B) ADJUSTMENTS.—In any case in which there is an
adjustment to the information required to be included on
a statement filed under paragraph (1) or (2) after such

H. R. 3236—14
statement has been filed, a supplemental statement under
such paragraph shall be filed not later than the date which
is 30 days after such adjustment is made.
‘‘(b) REGULATIONS.—The Secretary shall prescribe such regulations as necessary to carry out this section, including regulations
relating to—
‘‘(1) the application of this section to property with regard
to which no estate tax return is required to be filed, and
‘‘(2) situations in which the surviving joint tenant or other
recipient may have better information than the executor
regarding the basis or fair market value of the property.’’.
(2) PENALTY FOR FAILURE TO FILE.—
(A) RETURN.—Section 6724(d)(1) of such Code is
amended by striking ‘‘and’’ at the end of subparagraph
(B), by striking the period at the end of subparagraph
(C) and inserting ‘‘, and’’, and by adding at the end the
following new subparagraph:
‘‘(D) any statement required to be filed with the Secretary under section 6035.’’.
(B) STATEMENT.—Section 6724(d)(2) of such Code is
amended by striking ‘‘or’’ at the end of subparagraph (GG),
by striking the period at the end of subparagraph (HH)
and inserting ‘‘, or’’, and by adding at the end the following
new subparagraph:
‘‘(II) section 6035 (other than a statement described
in paragraph (1)(D)).’’.
(3) CLERICAL AMENDMENT.—The table of sections for subpart A of part III of subchapter A of chapter 61 of such Code
is amended by inserting after the item relating to section 6034A
the following new item:
‘‘Sec. 6035. Basis information to persons acquiring property from decedent.’’.

(c) PENALTY FOR INCONSISTENT REPORTING.—
(1) IN GENERAL.—Section 6662(b) of such Code is amended
by inserting after paragraph (7) the following new paragraph:
‘‘(8) Any inconsistent estate basis.’’.
(2) INCONSISTENT BASIS REPORTING.—Section 6662 of such
Code is amended by adding at the end the following new
subsection:
‘‘(k) INCONSISTENT ESTATE BASIS REPORTING.—For purposes of
this section, there is an ‘inconsistent estate basis’ if the basis
of property claimed on a return exceeds the basis as determined
under section 1014(f).’’.
(d) EFFECTIVE DATE.—The amendments made by this section
shall apply to property with respect to which an estate tax return
is filed after the date of the enactment of this Act.
SEC. 2005. CLARIFICATION OF 6-YEAR STATUTE OF LIMITATIONS IN
CASE OF OVERSTATEMENT OF BASIS.

(a) IN GENERAL.—Section 6501(e)(1)(B) 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’’, and

H. R. 3236—15
(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’’.
(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.
SEC. 2006. TAX RETURN DUE DATES.

(a) DUE
TIONS, AND C

DATES FOR RETURNS
CORPORATIONS.—

OF

PARTNERSHIPS, S CORPORA-

(1) PARTNERSHIPS AND S CORPORATIONS.—
(A) IN GENERAL.—So much of subsection (b) of 6072
of the Internal Revenue Code of 1986 as precedes the
second sentence thereof is amended to read as follows:
‘‘(b) RETURNS OF PARTNERSHIPS AND S CORPORATIONS.—Returns
of partnerships under section 6031 and returns of S corporations
under sections 6012 and 6037 made on the basis of the calendar
year shall be filed on or before the 15th day of March following
the close of the calendar year, and such returns made on the
basis of a fiscal year shall be filed on or before the 15th day
of the third month following the close of the fiscal year.’’.
(B) CONFORMING AMENDMENT.—Section 6072(a) of such
Code is amended by striking ‘‘6017, or 6031’’ and inserting
‘‘or 6017’’.
(2) CONFORMING AMENDMENTS RELATING TO C CORPORATION
DUE DATE OF 15TH DAY OF FOURTH MONTH FOLLOWING TAXABLE
YEAR.—

(A) Section 170(a)(2)(B) of such Code is amended by
striking ‘‘third month’’ and inserting ‘‘fourth month’’.
(B) Section 563 of such Code is amended by striking
‘‘third month’’ each place it appears and inserting ‘‘fourth
month’’.
(C) Section 1354(d)(1)(B)(i) of such Code is amended
by striking ‘‘3d month’’ and inserting ‘‘4th month’’.
(D) Subsections (a) and (c) of section 6167 of such
Code are each amended by striking ‘‘third month’’ and
inserting ‘‘fourth month’’.
(E) Section 6425(a)(1) of such Code is amended by
striking ‘‘third month’’ and inserting ‘‘fourth month’’.
(F) Subsections (b)(2)(A), (g)(3), and (h)(1) of section
6655 of such Code are each amended by striking ‘‘3rd
month’’ and inserting ‘‘4th month’’.
(G) Section 6655(g)(4) of such Code is amended by
redesignating subparagraph (E) as subparagraph (F) and
by inserting after subparagraph (D) the following new
subparagraph:
‘‘(E) Subsection (b)(2)(A) shall be applied by substituting ‘3rd month’ for ‘4th month’.’’.
(3) EFFECTIVE DATES.—

H. R. 3236—16
(A) IN GENERAL.—Except as provided in subparagraph
(B), the amendments made by this subsection shall apply
to returns for taxable years beginning after December 31,
2015.
(B) SPECIAL RULE FOR C CORPORATIONS WITH FISCAL
YEARS ENDING ON JUNE 30.—In the case of any C corporation
with a taxable year ending on June 30, the amendments
made by this subsection shall apply to returns for taxable
years beginning after December 31, 2025.
(b) MODIFICATION OF DUE DATES BY REGULATION.—In the case
of returns for taxable years beginning after December 31, 2015,
the Secretary of the Treasury, or the Secretary’s designee, shall
modify appropriate regulations to provide as follows:
(1) The maximum extension for the returns of partnerships
filing Form 1065 shall be a 6-month period ending on September
15 for calendar year taxpayers.
(2) The maximum extension for the returns of trusts filing
Form 1041 shall be a 51⁄2-month period ending on September
30 for calendar year taxpayers.
(3) The maximum extension for the returns of employee
benefit plans filing Form 5500 shall be an automatic 31⁄2month period ending on November 15 for calendar year plans.
(4) The maximum extension for the returns of organizations
exempt from income tax filing Form 990 (series) shall be an
automatic 6-month period ending on November 15 for calendar
year filers.
(5) The maximum extension for the returns of organizations
exempt from income tax that are required to file Form 4720
returns of excise taxes shall be an automatic 6-month period
beginning on the due date for filing the return (without regard
to any extensions).
(6) The maximum extension for the returns of trusts
required to file Form 5227 shall be an automatic 6-month
period beginning on the due date for filing the return (without
regard to any extensions).
(7) The maximum extension for filing Form 6069, Return
of Excise Tax on Excess Contributions to Black Lung Benefit
Trust Under Section 4953 and Computation of Section 192
Deduction, shall be an automatic 6-month period beginning
on the due date for filing the return (without regard to any
extensions).
(8) The maximum extension for a taxpayer required to
file Form 8870 shall be an automatic 6-month period beginning
on the due date for filing the return (without regard to any
extensions).
(9) The due date of Form 3520–A, Annual Information
Return of a Foreign Trust with a United States Owner, shall
be the 15th day of the 3d month after the close of the trust’s
taxable year, and the maximum extension shall be a 6-month
period beginning on such day.
(10) The due date of Form 3520, Annual Return to Report
Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts, for calendar year filers shall be April 15 with a
maximum extension for a 6-month period ending on October
15.
(11) The due date of FinCEN Report 114 (relating to Report
of Foreign Bank and Financial Accounts) shall be April 15

H. R. 3236—17
with a maximum extension for a 6-month period ending on
October 15 and with provision for an extension under rules
similar to the rules in Treas. Reg. section 1.6081–5. For any
taxpayer required to file such Form for the first time, any
penalty for failure to timely request for, or file, an extension,
may be waived by the Secretary.
(c) CORPORATIONS PERMITTED STATUTORY AUTOMATIC 6-MONTH
EXTENSION OF INCOME TAX RETURNS.—
(1) IN GENERAL.—Section 6081(b) of such Code is
amended—
(A) by striking ‘‘3 months’’ and inserting ‘‘6 months’’,
and
(B) by adding at the end the following: ‘‘In the case
of any return for a taxable year of a C corporation which
ends on December 31 and begins before January 1, 2026,
the first sentence of this subsection shall be applied by
substituting ‘5 months’ for ‘6 months’. In the case of any
return for a taxable year of a C corporation which ends
on June 30 and begins before January 1, 2026, the first
sentence of this subsection shall be applied by substituting
‘7 months’ for ‘6 months’.’’.
(2) EFFECTIVE DATE.—The amendments made by this subsection shall apply to returns for taxable years beginning after
December 31, 2015.
SEC. 2007. TRANSFERS OF EXCESS PENSION ASSETS TO RETIREE
HEALTH ACCOUNTS.

(a) IN GENERAL.—Section 420(b)(4) of the Internal Revenue
Code of 1986 is amended by striking ‘‘December 31, 2021’’ and
inserting ‘‘December 31, 2025’’.
(b) CONFORMING ERISA AMENDMENTS.—
(1) Sections 101(e)(3), 403(c)(1), and 408(b)(13) of the
Employee Retirement Income Security Act of 1974 (29 U.S.C.
1021(e)(3), 1103(c)(1), 1108(b)(13)) are each amended by striking
‘‘MAP–21’ ’’ and inserting ‘‘Surface Transportation and Veterans
Health Care Choice Improvement Act of 2015’’.
(2) Section 408(b)(13) of such Act (29 U.S.C. 1108(b)(13))
is amended by striking ‘‘January 1, 2022’’ and inserting
‘‘January 1, 2026’’.
SEC. 2008. EQUALIZATION OF HIGHWAY TRUST FUND EXCISE TAXES
ON LIQUEFIED NATURAL GAS, LIQUEFIED PETROLEUM
GAS, AND COMPRESSED NATURAL GAS.

(a) LIQUEFIED PETROLEUM GAS.—
(1) IN GENERAL.—Section 4041(a)(2)(B) 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.—Section 4041(a)(2) of such Code is amended by adding at the
end the following:
‘‘(C) ENERGY EQUIVALENT OF A GALLON OF GASOLINE.—
For purposes of this 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

H. R. 3236—18
content of 115,400 (lower heating value). For purposes of
the preceding sentence, a Btu content of 115,400 (lower
heating value) is equal to 5.75 pounds of liquefied petroleum gas.’’.
(b) LIQUEFIED NATURAL GAS.—
(1) IN GENERAL.—Section 4041(a)(2)(B) of such Code, as
amended by subsection (a)(1), is amended by striking ‘‘and’’
at the end of clause (ii), by striking the period at the end
of clause (iii) and inserting ‘‘, and’’ and by inserting after
clause (iii) the following new clause:
‘‘(iv) in the case of liquefied natural gas, 24.3 cents
per energy equivalent of a gallon of diesel.’’.
(2) ENERGY EQUIVALENT OF A GALLON OF DIESEL.—Section
4041(a)(2) of such Code, as amended by subsection (a)(2), is
amended by adding at the end the following:
‘‘(D) ENERGY EQUIVALENT OF A GALLON OF DIESEL.—
For purposes of this paragraph, the term ‘energy equivalent
of a gallon of diesel’ means, with respect to a liquefied
natural gas fuel, the amount of such fuel having a Btu
content of 128,700 (lower heating value). For purposes of
the preceding sentence, a Btu content of 128,700 (lower
heating value) is equal to 6.06 pounds of liquefied natural
gas.’’.
(3) CONFORMING AMENDMENTS.—Section 4041(a)(2)(B)(iii)
of such Code, as redesignated by subsection (a)(1), is amended—
(A) by striking ‘‘liquefied natural gas,’’, and
(B) by striking ‘‘peat), and’’ and inserting ‘‘peat) and’’.
(c) ENERGY EQUIVALENT OF A GALLON OF GASOLINE TO COMPRESSED NATURAL GAS.—Section 4041(a)(3) of such Code is amended
by adding at the end the following:
‘‘(D) ENERGY EQUIVALENT OF A GALLON OF GASOLINE.—
For purposes of this paragraph, the term ‘energy equivalent
of a gallon of gasoline’ means 5.66 pounds of compressed
natural gas.’’.
(d) EFFECTIVE DATE.—The amendments made by this section
shall apply to any sale or use of fuel after December 31, 2015.

TITLE III—ADDITIONAL PROVISIONS
SEC. 3001. SERVICE FEES.

Paragraph (4) of section 44940(i) of title 49, United States
Code, is amended by adding at the end the following new subparagraphs:
‘‘(K) $1,560,000,000 for fiscal year 2024.
‘‘(L) $1,600,000,000 for fiscal year 2025.’’.

TITLE IV—VETERANS PROVISIONS
SEC. 4001. SHORT TITLE.

This title may be cited as the ‘‘VA Budget and Choice Improvement Act’’.

H. R. 3236—19
SEC. 4002. PLAN TO CONSOLIDATE PROGRAMS OF DEPARTMENT OF
VETERANS AFFAIRS TO IMPROVE ACCESS TO CARE.

(a) PLAN.—The Secretary of Veterans Affairs shall develop a
plan to consolidate all non-Department provider programs by establishing a new, single program to be known as the ‘‘Veterans Choice
Program’’ to furnish hospital care and medical services to veterans
enrolled in the system of patient enrollment established under
section 1705(a) of title 38, United States Code, at non-Department
facilities.
(b) ELEMENTS.—The plan developed under subsection (a) to
establish the Veterans Choice Program to furnish hospital care
and medical services at non-Department facilities shall include,
at a minimum, the following:
(1) A standardized method to furnish such care and services
that incorporates the strengths of the non-Department provider
programs into a single streamlined program that the Secretary
administers uniformly in each Veterans Service Integrated Network and throughout the medical system of the Veterans Health
Administration.
(2) An identification of the eligibility requirements for any
such care and services, including with respect to service-connected disabilities and non-service-connected disabilities.
(3) A description of the authorization process for such care
or medical services, including with respect to identifying the
roles of clinicians, schedulers, any third-party administrators,
the Chief Business Office of the Department, and any other
entity involved in the authorization process.
(4) The structuring of the billing and reimbursement
process, including the use of third-party medical claims adjudicators or technology that supports automatic adjudication.
(5) A description of the reimbursement rate to be paid
to health care providers under such program.
(6) An identification of how the Secretary will determine
the eligibility requirements of health care providers at nonDepartment facilities to participate in such program, including
how the Secretary plans to structure a non-Department care
network to allow the maximum amount of flexibility in providing care and services under the program.
(7) An explanation of the processes to be used to ensure
that the Secretary will fully comply with all requirements of
chapter 39 of title 31, United States Code (commonly referred
to as the ‘‘Prompt Payment Act’’), in paying for such care
and services furnished at non-Department facilities.
(8) A description of how, to the greatest extent practicable,
the Secretary plans to use infrastructure and networks of nonDepartment provider programs that exist as of the date of
the plan to implement such program.
(9) A description of how—
(A) health care providers at non-Department facilities
that furnish such care or services to veterans under such
program will have access to, and transmit back to the
Department, the medical records of such veterans; and
(B) the Department will receive from such non-Department providers such medical records and any other relevant
information.

H. R. 3236—20
(10) A description of how the Secretary plans to ensure
an efficient transition to such program for veterans who participate in the non-Department provider programs, including a
timeline, milestones, and estimated costs for implementation,
outreach, and training.
(c) SUBMISSION.—Not later than November 1, 2015, the Secretary shall submit to the Committees on Veterans’ Affairs of the
House of Representatives and the Senate a report containing—
(1) a description of each non-Department provider program
and the statutory authority for each such program;
(2) the plan under subsection (a);
(3) the estimated costs and budgetary requirements to
implement the plan and to furnish hospital care and medical
services pursuant to such plan; and
(4) any recommendations for legislative proposals the Secretary determines necessary to implement such plan.
(d) DEFINITIONS.—In this section:
(1) The term ‘‘non-Department facility’’ has the meaning
given that term in section 1701 of title 38, United States
Code.
(2) The term ‘‘non-Department provider programs’’ means
each program administered by the Secretary of Veterans Affairs
under which the Secretary enters into contracts or other agreements with health care providers at non-Department facilities
to furnish hospital care and medical services to veterans,
including pursuant to the following:
(A) Section 1703 of title 38, United States Code.
(B) The Veterans Choice Program established by section 101 of the Veterans Access, Choice, and Accountability
Act of 2014 (Public Law 113–146; 38 U.S.C. 1701 note).
(C) The Patient Centered Community Care Program
(known as ‘‘PC3’’).
(D) The pilot program established by section 403 of
the Veterans’ Mental Health and Other Care Improvements
Act of 2008 (Public Law 110–387; 38 U.S.C. 1703 note)
(known as ‘‘Project ARCH’’).
(E) Contracts relating to dialysis.
(F) Agreements entered into by the Secretary with—
(i) the Secretary of Defense, the Director of the
Indian Health Service, or any the head of any other
department or agency of the Federal Government; or
(ii) any academic affiliate or other non-governmental entity.
(G) Programs relating to emergency care, including
under sections 1725 and 1728 of title 38, United States
Code.
SEC. 4003. FUNDING ACCOUNT FOR NON-DEPARTMENT CARE.

Each budget of the President submitted to Congress under
section 1105 of title 31, United States Code, for fiscal year 2017
and each fiscal year thereafter shall include an appropriations
account for non-Department provider programs (as defined in section 2(d)) to be comprised of—
(1) discretionary medical services funding that is designated for hospital care and medical services furnished at
non-Department facilities; and

H. R. 3236—21
(2) any funds transferred for such purpose from the Veterans Choice Fund established by section 802 of the Veterans
Access, Choice, and Accountability Act of 2014 (Public Law
113–146; 128 Stat. 1802).
SEC. 4004. TEMPORARY AUTHORIZATION OF USE OF VETERANS
CHOICE FUNDS FOR CERTAIN PROGRAMS.

(a) IN GENERAL.—Subsection (c) of section 802 of the Veterans
Access, Choice, and Accountability Act of 2014 (Public Law 113–
146; 128 Stat. 1802) is amended—
(1) in paragraph (1), by striking ‘‘Any amounts’’ and
inserting ‘‘Except as provided by paragraph (3), any amounts’’;
and
(2) by adding at the end the following paragraph:
‘‘(3) TEMPORARY AUTHORITY FOR OTHER USES.—
‘‘(A) OTHER NON-DEPARTMENT CARE.—In addition to the
use of amounts described in paragraph (1), of the amounts
deposited in the Veterans Choice Fund, not more than
$3,348,500,000 may be used by the Secretary during the
period described in subparagraph (C) for amounts obligated
by the Secretary on or after May 1, 2015, to furnish health
care to individuals pursuant to chapter 17 of title 38,
United States Code, at non-Department facilities, including
pursuant to non-Department provider programs other than
the program established by section 101.
‘‘(B) HEPATITIS C.—Of the amount specified in subparagraph (A), not more than $500,000,000 may be used by
the Secretary during the period described in subparagraph
(C) for pharmaceutical expenses relating to the treatment
of Hepatitis C.
‘‘(C) PERIOD DESCRIBED.—The period described in this
subparagraph is the period beginning on the date of the
enactment of the VA Budget and Choice Improvement Act
and ending on October 1, 2015.
‘‘(D) REPORTS.—Not later than 14 days after the date
of the enactment of the VA Budget and Choice Improvement Act, and not less frequently than once every 14day period thereafter during the period described in
subparagraph (C), the Secretary shall submit to the appropriate congressional committees a report detailing—
‘‘(i) the amounts used by the Secretary pursuant
to subparagraphs (A) and (B); and
‘‘(ii) an identification of such amounts listed by
the non-Department provider program for which the
amounts were used.
‘‘(E) DEFINITIONS.—In this paragraph:
‘‘(i) The term ‘appropriate congressional committees’ means—
‘‘(I) the Committee on Veterans’ Affairs and
the Committee on Appropriations of the House
of Representatives; and
‘‘(II) the Committee on Veterans’ Affairs and
the Committee on Appropriations of the Senate.
‘‘(ii) The term ‘non-Department facilities’ has the
meaning given that term in section 1701 of title 38,
United States Code.

H. R. 3236—22
‘‘(iii) The term ‘non-Department provider program’
has the meaning given that term in section 4002(d)
of the VA Budget and Choice Improvement Act.’’.
(b) CONFORMING AMENDMENT.—Subsection (d)(1) of such section
is amended by inserting before the period at the end the following:
‘‘(or for hospital care and medical services pursuant to subsection
(c)(3) of this section)’’.
SEC. 4005. MODIFICATIONS OF VETERANS CHOICE PROGRAM.

(a) INCREASED PERIOD OF FOLLOW-UP CARE.—Subsection (h)
of section 101 of the Veterans Access, Choice, and Accountability
Act of 2014 (Public Law 113–146; 38 U.S.C. 1701 note) is amended
by striking ‘‘(but for a period not exceeding 60 days)’’.
(b) EXPANSION OF ELIGIBILITY.—Such section is further
amended—
(1) by striking paragraph (1) of subsection (b) and inserting
the following new paragraph:
‘‘(1) the veteran is enrolled in the patient enrollment system
of the Department of Veterans Affairs established and operated
under section 1705 of title 38, United States Code, including
any such veteran who has not received hospital care or medical
services from the Department and has contacted the Department seeking an initial appointment from the Department for
the receipt of such care or services; and’’; and
(2) in subsection (g)(1), by striking ‘‘In the case’’ and all
that follows through ‘‘, when’’ and insert ‘‘When’’.
(c) EXPANSION OF PROVIDERS.—Such section is further
amended—
(1) in subsection (a)(1)(B), by adding at the end the following new clause:
‘‘(v) Subject to subsection (d)(5), a health care provider not otherwise covered under any of clauses (i)
through (iv).’’; and
(2) in subsection (d), by adding at the end the following
new paragraph:
‘‘(5) AGREEMENTS WITH OTHER PROVIDERS.—In accordance
with the rates determined pursuant to paragraph (2), the Secretary may enter into agreements under paragraph (1) for
furnishing care and services to eligible veterans under this
section with an entity specified in subsection (a)(1)(B)(v) if
the entity meets criteria established by the Secretary for purposes of this section.’’.
(d) CLARIFICATION OF WAIT TIMES.—Subparagraph (A) of subsection (b)(2) of such section is amended to read as follows:
‘‘(A) attempts, or has attempted, to schedule an
appointment for the receipt of hospital care or medical
services under chapter 17 of title 38, United States Code,
but is unable to schedule an appointment within—
‘‘(i) the wait-time goals of the Veterans Health
Administration for the furnishing of such care or services; or
‘‘(ii) with respect to such care or services that
are clinically necessary, the period determined necessary for such care or services if such period is shorter
than such wait-time goals;’’.

H. R. 3236—23
(e) MODIFICATION OF DISTANCE REQUIREMENT.—Subparagraph
(B) of subsection (b)(2) of such section is amended to read as
follows:
‘‘(B) resides more than 40 miles (as calculated based
on distance traveled) from—
‘‘(i) with respect to a veteran who is seeking primary care, a medical facility of the Department,
including a community-based outpatient clinic, that
is able to provide such primary care by a full-time
primary care physician; or
‘‘(ii) with respect to a veteran not covered under
clause (i), the medical facility of the Department,
including a community-based outpatient clinic, that
is closest to the residence of the veteran;’’.
SEC. 4006. LIMITATION ON DIALYSIS PILOT PROGRAM.

(a) LIMITATION.—None of the funds authorized to be appropriated or otherwise made available to the Secretary of Veterans
Affairs may be used to expand the dialysis pilot program or to
create any new dialysis capability provided by the Department
in a facility that is not an initial facility under the dialysis pilot
program until—
(1) an independent analysis of the dialysis pilot program
is conducted for each such initial facility;
(2) the Secretary submits to the appropriate congressional
committees the report under subsection (b); and
(3) a period of 180 days has elapsed following the date
on which the Secretary submits such report.
(b) REPORT.—The Secretary shall submit to the appropriate
congressional committees a report containing the following:
(1) The independent analysis described in subsection (a)(1).
(2) A five-year dialysis investment plan explaining all of
the options of the Secretary for delivering dialysis care to
veterans, including how and where such care will be delivered.
(c) DEFINITIONS.—In this section:
(1) The term ‘‘appropriate congressional committees’’
means—
(A) the Committee on Veterans’ Affairs and the Committee on Appropriations of the House of Representatives;
and
(B) the Committee on Veterans’ Affairs and the Committee on Appropriations of the Senate.
(2) The term ‘‘dialysis pilot program’’ means the pilot demonstration program approved by the Under Secretary of Veterans Affairs for Health in August 2010 and by the Secretary
of Veterans Affairs in September 2010 to provide dialysis care
to patients at certain outpatient facilities operated by the
Department of Veterans Affairs.
(3) The term ‘‘initial facility’’ means one of the four outpatient facilities identified by the Secretary to participate in
the dialysis pilot program prior to the date of the enactment
of this Act.
SEC.

4007.

AMENDMENTS TO INTERNAL REVENUE CODE
RESPECT TO HEALTH COVERAGE OF VETERANS.

WITH

(a) EXEMPTION IN DETERMINATION OF EMPLOYER HEALTH INSURMANDATE.—

ANCE

H. R. 3236—24
(1) IN GENERAL.—Section 4980H(c)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following:
‘‘(F) EXEMPTION FOR HEALTH COVERAGE UNDER TRICARE
OR THE VETERANS ADMINISTRATION.—Solely for purposes
of determining whether an employer is an applicable large
employer under this paragraph for any month, an individual shall not be taken into account as an employee
for such month if such individual has medical coverage
for such month under—
‘‘(i) chapter 55 of title 10, United States Code,
including coverage under the TRICARE program, or
‘‘(ii) under a health care program under chapter
17 or 18 of title 38, United States Code, as determined
by the Secretary of Veterans Affairs, in coordination
with the Secretary of Health and Human Services and
the Secretary.’’.
(2) EFFECTIVE DATE.—The amendment made by this subsection shall apply to months beginning after December 31,
2013.
(b) ELIGIBILITY FOR HEALTH SAVINGS ACCOUNT NOT AFFECTED
BY RECEIPT OF MEDICAL CARE FOR SERVICE-CONNECTED DISABILITY.—
(1) IN GENERAL.—Section 223(c)(1) of the Internal Revenue
Code of 1986 is amended by adding at the end the following
new subparagraph:
‘‘(C) SPECIAL RULE FOR INDIVIDUALS ELIGIBLE FOR CERTAIN VETERANS BENEFITS.—An individual shall not fail to
be treated as an eligible individual for any period merely
because the individual receives hospital care or medical
services under any law administered by the Secretary of
Veterans Affairs for a service-connected disability (within
the meaning of section 101(16) of title 38, United States
Code).’’.
(2) EFFECTIVE DATE.—The amendment made by this subsection shall apply to months beginning after December 31,
2015.
SEC. 4008. EMERGENCY DESIGNATIONS.

(a) IN GENERAL.—This title, except for section 4007, is designated as an emergency requirement pursuant to section 4(g) of
the Statutory Pay-As-You-Go Act of 2010 (2 U.S.C. 933(g)).

H. R. 3236—25
(b) DESIGNATION IN SENATE.—In the Senate, this title, except
for section 4007, is designated as an emergency requirement pursuant to section 403(a) of S. Con. Res. 13 (111th Congress), the
concurrent resolution on the budget for fiscal year 2010.

Speaker of the House of Representatives.

Vice President of the United States and
President of the Senate.