Want more? Register today for a trial. 7-day trial

    
[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3236 Introduced in House (IH)]

114th CONGRESS
  1st Session
                                H. R. 3236

 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.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 28, 2015

  Mr. Shuster (for himself, Mr. Ryan of Wisconsin, and Mr. Miller of 
   Florida) introduced the following bill; which was referred to the 
Committee on Transportation and Infrastructure, and in addition to the 
Committees on Ways and Means, Energy and Commerce, Science, Space, and 
  Technology, Natural Resources, Veterans' Affairs, Education and the 
   Workforce, the Budget, and Homeland Security, 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, 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.
               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. 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 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)--
                            (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.''.
            (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:
                    ``(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 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 (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 $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 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 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,''.
    (b) Research, Development Demonstration and Deployment Projects.--
Section 5338(b) of title 49, United States Code, is amended by striking 
``and $58,301,370 for the period beginning on October 1, 2014, and 
ending on July 31, 2015'' and inserting ``$70,000,000 for fiscal year 
2015, and $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,''.

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,'';
            (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 
        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
                    ``(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 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
            (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 Dates for Returns of Partnerships, S Corporations, and C 
Corporations.--
            (1) Partnerships and s corporations.--
                    (A) In general.--So much of subsection (b) of 6072 
                of the Internal Revenue Code of 1986 as precedes the 
                second sentence thereof is amended to read as follows:
    ``(b) Returns of Partnerships and S 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.--
                    (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 5\1/2\-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 3\1/2\-
        month period ending on November 15 for calendar year plans.
            (4) The maximum extension for the returns of organizations 
        exempt from income tax filing Form 990 (series) shall be an 
        automatic 6-month period ending on November 15 for calendar 
        year filers.
            (5) The maximum extension for the returns of organizations 
        exempt from income tax that are 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 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 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''.

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 non-
        Department 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 non-Department 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.
            (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
            (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 14-day 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.
                            ``(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;''.
    (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 WITH RESPECT TO HEALTH 
              COVERAGE OF VETERANS.

    (a) Exemption in Determination of Employer Health Insurance 
Mandate.--
            (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)).
    (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.
                                 <all>