,in the ,senate of the ,united ,states1 ,july #bi1 #bjad4 ,amendment3 ,that the bill from the ,house of ,representatives 7,h4,r4 #ejba7 entitled ,an ,act to provide an extension of ,federal-aid highway1 highway safety1 motor carrier safety1 transit1 and other programs funded out of the ,highway ,trust ,fund1 and for other purposes41 do pass with the following ,strike all after the enacting clause and insert the following3 #a4 ,short title2 table of contents 7a7 ,short title ,this ,act may be cited as the ,highway and ,transportation ,funding ,act of #bjad4 7b7 ,table of contents ,the table of contents of this ,act is as follows3 ,sec4 #a4 ,short title2 table of contents4,sec4 #b4 ,definitions4,,title ,i--,surface ,transportation ,program ,extension,subtitle ,a--,federal-aid highways,sec4 #ajja4 ,extension of ,federal-aid highway programs4,subtitle ,b--,extension of highway safety programs,sec4 #aaja4 ,extension of ,national ,highway ,traffic ,safety ,administration highway safety programs4,sec4 #aajb4 ,extension of ,federal ,motor ,carrier ,safety ,administration programs4,sec4 #aajc4 ,dingell-,johnson ,sport ,fish ,restoration ,act4,subtitle ,c--,public transportation programs,sec4 #abja4 ,public transportation programs continuation4,subtitle ,d--,hazardous materials,sec4 #acja4 ,extension of hazardous materials programs4,,title ,,ii--,revenue ,provisions,sec4 #bjja4 ,extension of ,highway ,trust ,fund expenditure authority4,sec4 #bjjb4 ,funding of ,highway ,trust ,fund4,sec4 #bjjc4 ,additional information on returns relating to mortgage interest4,sec4 #bjjd4 ,penalty for failure to meet due diligence requirements for the child tax credit4,sec4 #bjje4 ,clarification of #f-year statute of limitations in case of overstatement of basis4,sec4 #bjjf4 #ajj percent continuous levy on payment to medicare providers and suppliers4,sec4 #bjjg4 ,modification of tax exemption requirements for mutual ditch or irrigation companies4,sec4 #bjjh4 ,equalization of excise tax on liquefied natural gas and liquefied petroleum gas4,sec4 #bjji4 ,extension of customs user fees4,,title ,,iii--,budgetary provisions,sec4 #cja4 ,treatment for ,,paygo purposes4 #b4 ,definitions ,in this ,act and the amendments made by this ,act3 7#a7 ,,map-#ba ,the term ,,map-#ba means the ,moving ,ahead for ,progress in the #bast ,century ,act 7,public ,law #aab-ada2 #abf ,stat4 #dje74 7#b7 ,part-year extension period ,the term ,part-,year ,extension ,period means the period beginning on ,october #a1 #bjad1 and ending on the ,part-,year ,funding ,date4 7#c7 ,part-year funding date ,the term ,part-,year ,funding ,date means ,december #ai1 #bjad4 7#d7 ,part-year ratio ,the term ,part-,year ,ratio means the ratio calculated by dividing-- 7,a7 the number of days included in the period beginning on ,october #a1 #bjad1 and ending on the ,part-,year ,funding ,date2 by 7,b7 #cfe4 7#e7 ,,safetea-,,lu ,the term ,,safetea-,,lu means the ,safe1 ,accountable1 ,flexible1 ,efficient ,transportation ,equity ,act3 ,a ,legacy for ,users 7,public ,law #aji-ei2 #aai ,stat4 #aadd74 ,i ,surface ,transportation ,program ,extension ,a ,federal-aid highways #ajja4 ,extension of ,federal-aid highway programs 7a7 ,in general ,except as otherwise provided in this subtitle1 requirements1 authorities1 conditions1 eligibilities1 limitations1 and other provisions authorized under divisions ,a and ,e of ,,map-#ba 7,public ,law #aab-ada71 the ,,safetea-,,lu ,technical ,corrections ,act of #bjjh 7,public ,law #aaj-bdd71 titles ,i1 ,v1 and ,,vi of ,,safetea-,,lu 7,public ,law #aji-ei71 titles ,i and ,v of the ,transportation ,equity ,act for the #bast ,century 7,public ,law #aje-agh71 the ,national ,highway ,system ,designation ,act of #aiie 7,public ,law #ajd-ei71 titles ,i and ,,vi of the ,intermodal ,surface ,transportation ,efficiency ,act of #aiia 7,public ,law #ajb-bdj71 and title #bc1 ,united ,states ,code 7excluding chapter #d of that title71 that would otherwise expire on or cease to apply after ,september #cj1 #bjad1 are incorporated by reference and shall continue in effect through the ,part-,year ,extension ,period4 7b7 ,authorization of appropriations ,there is authorized to be appropriated out of the ,highway ,trust ,fund 7other than the ,mass ,transit ,account7 for the ,part-,year ,extension ,period a sum equal to-- 7#a7 the total amount authorized to be appropriated out of the ,highway ,trust ,fund 7other than the ,mass ,transit ,account7 for programs1 projects1 and activities for fiscal year #bjad under divisions ,a and ,e of ,,map-#ba and title #bc1 ,united ,states ,code 7excluding chapter #d of that title72 multiplied by 7#b7 the ,part-,year ,ratio4 7c7 ,use of funds 7#a7 ,in general ,except as otherwise expressly provided in this title1 funds authorized to be appropriated under subsection 7b7 for the ,part-,year ,extension ,period shall be distributed1 administered1 limited1 and made available for obligation in the same manner and in the same amounts 7as calculated using the ,part-,year ,ratio7 as the funds authorized to be appropriated out of the ,highway ,trust ,fund 7other than the ,mass ,transit ,account7 for fiscal year #bjad to carry out programs1 projects1 activities1 eligibilities1 and requirements under-- 7,a7 ,,map-#ba 7,public ,law #aab-ada72 7,b7 the ,,safetea-,,lu ,technical ,corrections ,act of #bjjh 7,public ,law #aaj-bdd72 7,c7 ,,safetea-,,lu 7,public ,law #aji-ei72 7,d7 the ,transportation ,equity ,act for the #bast ,century 7,public ,law #aje-agh72 7,e7 the ,national ,highway ,system ,designation ,act of #aiie 7,public ,law #ajd-ei72 7,f7 the ,intermodal ,surface ,transportation ,efficiency ,act of #aiia 7,public ,law #ajb-bdj72 and 7,g7 title #bc1 ,united ,states ,code 7excluding chapter #d of that title74 7#b7 ,contract authority ,funds authorized to be appropriated out of the ,highway ,trust ,fund 7other than the ,mass ,transit ,account7 under this section shall be-- 7,a7 available for obligation and shall be administered in the same manner as if the funds were apportioned under chapter #a of title #bc1 ,united ,states ,code2 and 7,b7 for the ,part-,year ,extension ,period1 except as provided in paragraph 7#c77;,b71 subject to the limitation on obligations for ,federal-aid highways and highway safety construction programs for fiscal year #bjae in paragraph 7#c77;,a7 or an ,act making appropriations for fiscal year #bjae or a portion of that fiscal year4 7#c7 ,obligation ceiling 7,a7 ,in general ,in the absence of an ,act making appropriations for fiscal year #bjae or a portion of that fiscal year-- 7i7 the annual limitation on obligations for ,federal-aid highway and highway safety construction programs for fiscal year #bjae shall be equal to that of fiscal year #bjad2 and 7ii7 the limitation on obligations shall be distributed and funding shall be exempt from the limitation on obligations in the same manner as for fiscal year #bjad 7,b7 ,application during part-year extension period 7i7 ,limitation on obligations ,during the ,part-,year ,extension ,period1 obligations subject to the limitation described in paragraph 7#b77;,b7 shall not exceed-- 7,i7 the annual limitation on obligations imposed under that paragraph2 multiplied by 7,,ii7 the ,part-,year ,ratio4 7ii7 ,exempt ,,nhpp funds ,during the ,part-,year ,extension ,period1 the amount of funds under section #aai of title #bc1 ,united ,states ,code1 that is exempt from the limitation on obligations imposed under paragraph 7#b77;,b7 shall be-- 7,i7 #fci1jjj1jjj2 multiplied by 7,,ii7 the ,part-,year ,ratio4 7,c7 ,calculations for distribution of obligation limitation ,the ,secretary of ,transportation shall1 as necessary for purposes of making the calculations for the distribution of any obligation limitation during the ,part-,year ,extension ,period-- 7i7 annualize the amount of contract authority provided under this ,act for ,federal-aid highways and highway safety construction programs2 and 7ii7 multiply the resulting distribution of obligation limitation by either the ,part-,year ,ratio or the pro rata for the period of an ,act making appropriations for a portion of fiscal year #bjae1 whichever is applicable4 ,b ,extension of highway safety programs #aaja4 ,extension of ,national ,highway ,traffic ,safety ,administration highway safety programs 7a7 ,in general ,except as otherwise provided in this section1 requirements1 authorities1 conditions1 and other provisions authorized under subtitle ,a of title ,i of division ,c of ,,map-#ba 7,public ,law #aab-ada71 section #bjji of ,,safetea-,,lu 7#bc ,u4,s4,c4 #djb note2 ,public ,law #aji-ei71 and chapter #d of title #bc1 ,united ,states ,code1 that would otherwise expire on or cease to apply after ,september #cj1 #bjad1 are incorporated by reference and shall continue in effect through the ,part-,year ,extension ,period4 7b7 ,authorization of appropriations ,there is authorized to be appropriated out of the ,highway ,trust ,fund 7other than the ,mass ,transit ,account7 for the ,part-,year ,extension ,period a sum equal to-- 7#a7 the total amount authorized to be appropriated out of the ,highway ,trust ,fund 7other than the ,mass ,transit ,account7 for programs1 projects1 and activities for fiscal year #bjad under subtitle ,a of title ,i of division ,c of ,,map-#ba 7,public ,law #aab-ada71 section #bjji of ,,safetea-,,lu 7#bc ,u4,s4,c4 #djb note2 ,public ,law #aji-ei71 and chapter #d of title #bc1 ,united ,states ,code2 multiplied by 7#b7 the ,part-,year ,ratio4 7c7 ,use of funds ,funds authorized to appropriated or made available for obligation under the authority of this section shall be distributed1 administered1 and made available for obligation in the same manner and at the same rate as funds authorized to be appropriated or made available for fiscal year #bjad to carry out programs1 projects and activities under-- 7#a7 subtitle ,a of title ,i of division ,c of ,,map-#ba 7,public ,law #aab-ada72 7#b7 section #bjji of ,,safetea-,,lu 7#bc ,u4,s4,c4 #djb note2 ,public ,law #aji-ei72 and 7#c7 chapter #d of title #bc1 ,united ,states ,code4 7d7 ,contract authority ,section #caaja7;c7 of ,,map-#ba 7#abf ,stat4 #gcc7 is amended by striking fiscal years #bjac and #bjad and inserting fiscal years #bjac1 #bjad1 and #bjae4 7e7 ,law enforcement campaigns ,section #bjji7;a7 of ,,safetea-,,lu 7#bc ,u4,s4,c4 #djb note2 ,public ,law #aji-ei7 is amended by striking fiscal years #bjac and #bjad each place it appears and inserting fiscal years #bjac1 #bjad1 and #bjae4 #aajb4 ,extension of ,federal ,motor ,carrier ,safety ,administration programs 7a7 ,extension of programs ,except as otherwise provided in this section1 requirements1 authorities1 conditions1 eligibilities1 limitations1 and other provisions authorized under title ,,ii of division ,c of ,,map-#ba 7,public ,law #aab-ada71 title ,,iv of ,,safetea-,,lu 7,public ,law #aji-ei71 and part ,b of subtitle ,,vi of title #di1 ,united ,states ,code1 that would otherwise expire on or cease to apply after ,september #cj1 #bjad1 are incorporated by reference and shall continue in effect through the ,part-,year ,extension ,period4 7b7 ,authorization of appropriations ,there is authorized to be appropriated from the ,highway ,trust ,fund 7other than the ,mass ,transit ,account7 for the period beginning ,october #a1 #bjad1 and ending on the ,part-,year ,funding ,date1 a sum equal to-- 7#a7 the total amount authorized to be appropriated from the ,highway ,trust ,fund 7other than the ,mass ,transit ,account7 for programs1 projects1 and activities for fiscal year #bjad under title ,,ii of division ,c of ,,map-#ba 7,public ,law #aab-ada71 title ,,iv of ,,safetea-,,lu 7,public ,law #aji-ei71 and part ,b of subtitle ,,vi of title #di1 ,united ,states ,code2 multiplied by 7#b7 the ,part-,year ,ratio4 7c7 ,contract authority ,funds authorized to be appropriated under this section shall be available for obligation and shall be administered in the same manner as if the funds were authorized by section #daja of ,,safetea-,,lu 7,public ,law #aji-ei7 and amendments made by that section1 as amended by section #cbfjc of ,,map-#ba 7,public ,law #aab-ada71 or authorized by section #caajd of title #di1 ,united ,states ,code4 7d7 ,use of funds ,funds authorized to be appropriated or made available for obligation and expended under the authority of this section shall be distributed1 administered1 limited1 and made available for obligation in the same manner and at the same rate as funds authorized to be appropriated or made available for fiscal year #bjad to carry out programs1 projects1 activities1 eligibilities1 and requirements under-- 7#a7 title ,,ii of division ,c of ,,map-#ba 7,public ,law #aab-ada72 7#b7 title ,,iv of ,,safetea-,,lu 7,public ,law #aji-ei72 and 7#c7 part ,b of subtitle ,,vi of title #di1 ,united ,states ,code4 #aajc4 ,dingell-,johnson ,sport ,fish ,restoration ,act ,section #d of the ,dingell-,johnson ,sport ,fish ,restoration ,act 7#af ,u4,s4,c4 #ggg;c7 is amended-- 7#a7 in subsection 7a7 in the matter preceding paragraph 7#a7 by striking #bjad and inserting #bjae2 and 7#b7 in subsection 7b77#a77;,a7 in the first sentence by striking #bjad and inserting #bjae4 ,c ,public transportation programs #abja4 ,public transportation programs continuation 7a7 ,extension for public transportation programs ,except as otherwise provided in this section1 requirements1 authorities1 conditions1 eligibilities1 limitations1 and other provisions authorized under division ,b of ,,map-#ba 7,public ,law #aab-ada7 and chapter #ec of title #di1 ,united ,states ,code1 that would otherwise expire on or cease to apply after ,september #cj1 #bjad1 are incorporated by reference and shall continue in effect through the ,part-,year ,extension ,period4 7b7 ,authorization of appropriations 7#a7 ,mass transit account ,there shall be available from the ,mass ,transit ,account of the ,highway ,trust ,fund for the ,part-,year ,extension ,period1 a sum equal to-- 7,a7 the total amount authorized to be appropriated out of the ,mass ,transit ,account of the ,highway ,trust ,fund for programs1 projects1 and activities for fiscal year #bjad authorized under division ,b of ,,map-#ba 7,public ,law #aab-ada7 and under chapter #ec of title #di1 ,united ,states ,code2 multiplied by 7,b7 the ,part-,year ,ratio4 7#b7 ,general fund ,there is authorized to be appropriated from the general fund of the ,treasury for the period beginning ,october #a1 #bjad1 and ending on the ,part-,year ,funding ,date1 a sum equal to-- 7,a7 the total amount authorized to be appropriated from the general fund of the ,treasury for programs1 projects1 and activities for fiscal year #bjad under division ,b of ,,map-#ba 7,public ,law #aab-ada7 and under chapter #ec of title #di1 ,united ,states ,code2 multiplied by 7,b7 the ,part-,year ,ratio4 7c7 ,contract authority ,funds made available under this section from the ,mass ,transit ,account of the ,highway ,trust ,fund shall be available for obligation in the same manner as set forth in section #ecch7;j77#a7 of title #di1 ,united ,states ,code4 7d7 ,use of funds ,funds authorized to appropriated or made available for obligation and expended under the authority of this section shall be distributed1 administered1 limited1 and made available for obligation in the same manner and at the same rate as funds authorized to be appropriated or made available for fiscal year #bjad to carry out programs1 projects1 activities1 eligibilities1 and requirements under division ,b of ,,map-#ba 7,public ,law #aab-ada7 and chapter #ec of title #di1 ,united ,states ,code4 7e7 ,distribution of funds under division b of ,,map-#ba ,funds authorized to be appropriated or made available for programs continued under this section shall be distributed to those programs in the same proportion as funds were allocated for those programs for fiscal year #bjad4 ,d ,hazardous materials #acja4 ,extension of hazardous materials programs 7a7 ,extension of programs ,except as otherwise provided in this section1 requirements1 authorities1 conditions1 eligibilities1 limitations1 and other provisions authorized under title ,,iii of division ,c of ,,map-#ba 7,public ,law #aab-ada7 and chapter #ea of title #di1 ,united ,states ,code1 that would otherwise expire on or cease to apply after ,september #cj1 #bjad1 are incorporated by reference and shall continue in effect through the ,part-,year ,extension ,period4 7b7 ,authorization of appropriations ,there is authorized to be appropriated from the general fund of the ,treasury and the ,hazardous ,materials ,emergency ,preparedness ,fund established under section #eaaf7;i7 of title #di1 ,united ,states ,code1 for the period beginning ,october #a1 #bjad1 and ending on the ,part-,year ,funding ,date1 an amount equal to-- 7#a7 the total amount authorized to be appropriated from the general fund of the ,treasury and the ,hazardous ,materials ,emergency ,preparedness ,fund for programs1 projects1 and activities for fiscal year #bjad under title ,,iii of division ,c of ,,map-#ba 7,public ,law #aab-ada7 and chapter #ea of title #di1 ,united ,states ,code2 multiplied by 7#b7 the ,part-,year ,ratio4 7c7 ,use of funds ,funds authorized to be appropriated or made available for obligation and expended under the authority of this section shall be distributed1 administered1 limited1 and made available for obligation in the same manner and at the same rate as funds authorized to be appropriated or made available for fiscal year #bjad to carry out programs1 projects1 activities1 eligibilities1 and requirements under title ,,iii of division ,c of ,,map-#ba 7,public ,law #aab-ada7 and chapter #ea of title #di1 ,united ,states ,code4 ,,ii ,revenue ,provisions #bjja4 ,extension of ,highway ,trust ,fund expenditure authority 7a7 ,highway ,trust ,fund ,section #iejc of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 by striking ,october #a1 #bjad in subsections 7b77#f77;,b71 7c77#a71 and 7e77#c7 and inserting ,december #bj1 #bjad1 and 7#b7 by striking ,,map-#ba in subsections 7c77#a7 and 7e77#c7 and inserting ,highway and ,transportation ,funding ,act of #bjad4 7b7 ,sport ,fish ,restoration and ,boating ,trust ,fund ,section #iejd of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 by striking ,,map-#ba each place it appears in subsection 7b77#b7 and inserting ,highway and ,transportation ,funding ,act of #bjad1 and 7#b7 by striking ,october #a1 #bjad in subsection 7d77#b7 and inserting ,december #bj1 #bjad4 7c7 ,leaking ,underground ,storage ,tank ,trust ,fund ,paragraph 7#b7 of section #iejh7;e7 of the ,internal ,revenue ,code of #aihf is amended by striking ,october #a1 #bjad and inserting ,december #bj1 #bjad4 #bjjb4 ,funding of ,highway ,trust ,fund 7a7 ,in general ,subsection 7f7 of section #iejc of the ,internal ,revenue ,code of #aihf is amended by redesignating paragraph 7#e7 as paragraph 7#g7 and by inserting after paragraph 7#d7 the following new paragraphs3 7,a7 #e1fcc1jjj1jjj to the ,highway ,account 7as defined in subsection 7e77#e77;,b77 in the ,highway ,trust ,fund2 and 7,b7 #a1ejj1jjj1jjj to the ,mass ,transit ,account in the ,highway ,trust ,fund4 7#f7 ,additional increase in fund balance ,there is hereby transferred to the ,highway ,account 7as defined in subsection 7e77#e77;,b77 in the ,highway ,trust ,fund amounts appropriated from the ,leaking ,underground ,storage ,tank ,trust ,fund under section #iejh7;c77#c74 4 7b7 ,appropriation from ,leaking ,underground ,storage ,tank ,trust ,fund 7#a7 ,in general ,subsection 7c7 of section #iejh of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new paragraph3 7#c7 ,additional transfer to ,highway ,trust ,fund ,out of amounts in the ,leaking ,underground ,storage ,tank ,trust ,fund there is hereby appropriated #a1jjj1jjj1jjj to be transferred under section #iejc7;f77#f7 to the ,highway ,account 7as defined in section #iejc7;e77#e77;,b77 in the ,highway ,trust ,fund4 4 7#b7 ,conforming amendment ,section #iejh7;c77#a7 of the ,internal ,revenue ,code of #aihf is amended by striking paragraph 7#b7 and inserting paragraphs 7#b7 and 7#c74 #bjjc4 ,additional information on returns relating to mortgage interest 7a7 ,in general ,paragraph 7#b7 of section #fjej;,h7b7 of the ,internal ,revenue ,code of #aihf is amended by striking and at the end of subparagraph 7,c71 by redesignating subparagraph 7,d7 as subparagraph 7,i71 and by inserting after subparagraph 7,c7 the following new subparagraphs3 7,d7 the unpaid balance with respect to such mortgage at the close of the calendar year1 7,e7 the address of the property securing such mortgage1 7,f7 information with respect to whether the mortgage is a refinancing that occurred in such calendar year1 7,g7 the amount of real estate taxes paid from an escrow account with respect to the property securing such mortgage1 7,h7 the date of the origination of such mortgage1 and 4 7b7 ,payee statements ,subsection 7d7 of section #fjej;,h of the ,internal ,revenue ,code of #aihf is amended by striking and at the end of paragraph 7#a71 by striking the period at the end of paragraph 7#b7 and inserting 1 and1 and by inserting after paragraph 7#b7 the following new paragraph3 7#c7 the information required to be included on the return under subparagraphs 7,d71 7,e71 7,f71 7,g7 and 7,h7 of subsection 7b77#b74 4 7c7 ,effective date ,the amendments made by this section shall apply to returns and statements the due date for which 7determined without regard to extensions7 is after ,december #ca1 #bjae4 #bjjd4 ,penalty for failure to meet due diligence requirements for the child tax credit 7a7 ,in general ,section #ffie of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subsection3 7h7 ,failure ,to be diligent in determining eligibility for child tax credit ,any person who is a tax return preparer with respect to any return or claim for refund who fails to comply with due diligence requirements imposed by the ,secretary by regulations with respect to determining eligibility for1 or the amount of1 the credit allowable by section #bd shall pay a penalty of #ejj for each such failure4 4 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjad4 #bjje4 ,clarification of #f-year statute of limitations in case of overstatement of basis 7a7 ,in general ,subparagraph 7,b7 of section #feja7;e77#a7 of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 by striking and at the end of clause 7i71 by redesignating clause 7ii7 as clause 7iii71 and by inserting after clause 7i7 the following new clause3 7ii7 ,an understatement of gross income by reason of an overstatement of unrecovered cost or other basis is an omission from gross income2 and 1 7#b7 by inserting 7other than in the case of an overstatement of unrecovered cost or other basis7 in clause 7iii7 7as so redesignated7 after ,in determining the amount omitted from gross income1 and 7#c7 by inserting amount omitted from after ,determination of in the heading thereof4 7b7 ,effective date ,the amendments made by this section shall apply to-- 7#a7 returns filed after the date of the enactment of this ,act1 and 7#b7 returns filed on or before such date if the period specified in section #feja of the ,internal ,revenue ,code of #aihf 7determined without regard to such amendments7 for assessment of the taxes with respect to which such return relates has not expired as of such date4 #bjjf4 #ajj percent continuous levy on payment to medicare providers and suppliers 7a7 ,in general ,paragraph 7#c7 of section #fcca7;h7 of the ,internal ,revenue ,code of #aihf is amended by striking the period at the end and inserting 1 or to a ,medicare provider or supplier under title ,,xviii of the ,social ,security ,act44 7b7 ,effective date ,the amendment made by this section shall apply to payments made on or after the date which is #f months after the date of the enactment of this ,act4 #bjjg4 ,modification of tax exemption requirements for mutual ditch or irrigation companies 7a7 ,in general ,paragraph 7#ab7 of section #eja7;c7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subparagraph3 7,i7 ,treatment of mutual ditch irrigation companies 7i7 ,in general ,in the case of a mutual ditch or irrigation company or of a like organization to a mutual ditch or irrigation company1 subparagraph 7,a7 shall be applied without taking into account any income received or accrued-- 7,i7 from the sale1 lease1 or exchange of fee or other interests in real property1 including interests in water1 7,,ii7 from the sale or exchange of stock in a mutual ditch or irrigation company 7or in a like organization to a mutual ditch or irrigation company7 or contract rights for the delivery or use of water1 or 7,,iii7 from the investment of proceeds from sales1 leases1 or exchanges under subclauses 7,i7 and 7,,ii71 except that any income received under subclause 7,i71 7,,ii71 or 7,,iii7 which is distributed or expended for expenses 7other than for operations1 maintenance1 and capital improvements7 of the mutual ditch or irrigation company or of the like organization to a mutual ditch or irrigation company 7as the case may be7 shall be treated as nonmember income in the year in which it is distributed or expended4 ,for purposes of the preceding sentence1 expenses 7other than for operations1 maintenance1 and capital improvements7 include expenses for the construction of conveyances designed to deliver water outside of the system of the mutual ditch or irrigation company or of the like organization4 7ii7 ,treatment of organizational governance ,in the case of a mutual ditch or irrigation company or of a like organization to a mutual ditch or irrigation company1 where ,state law provides that such a company or organization may be organized in a manner that permits voting on a basis which is pro rata to share ownership on corporate governance matters1 subparagraph 7,a7 shall be applied without taking into account whether its member shareholders have one vote on corporate governance matters per share held in the corporation4 ,nothing in this clause shall be construed to create any inference about the requirements of this subsection for companies or organizations not included in this clause4 4 7b7 ,effective date ,the amendment made by subsection 7a7 shall apply to taxable years beginning after the date of the enactment of this ,act4 #bjjh4 ,equalization of excise tax on liquefied natural gas and liquefied petroleum gas 7a7 ,liquefied petroleum gas 7#a7 ,in general ,subparagraph 7,b7 of section #djda7;a77#b7 of the ,internal ,revenue ,code of #aihf is amended by striking and at the end of clause 7i71 by redesignating clause 7ii7 as clause 7iii71 and by inserting after clause 7i7 the following new clause3 7ii7 in the case of liquefied petroleum gas1 #ah4c cents per energy equivalent of a gallon of gasoline1 and 4 7#b7 ,energy equivalent of a gallon of gasoline ,paragraph 7#b7 of section #djda7;a7 of such ,code is amended by adding at the end the following3 7,c7 ,energy equivalent of a gallon of gasoline ,for purposes of this paragraph1 the term energy equivalent of a gallon of gasoline means1 with respect to a liquefied petroleum gas fuel1 the amount of such fuel having a ,btu content of #aae1djj 7lower heating value74 4 7b7 ,liquefied natural gas 7#a7 ,in general ,subparagraph 7,b7 of section #djda7;a77#b7 of the ,internal ,revenue ,code of #aihf1 as amended by subsection 7a77#a71 is amended by striking and at the end of clause 7ii71 by striking the period at the end of clause 7iii7 and inserting 1 and' and by inserting after clause 7iii7 the following new clause3 7iv7 in the case of liquefied natural gas1 #bd4c cents per energy equivalent of a gallon of diesel4 4 7#b7 ,energy equivalent of a gallon of diesel ,paragraph 7#b7 of section #djda7;a7 of such ,code1 as amended by subsection 7a77#b71 is amended by adding at the end the following3 7,d7 ,energy equivalent of a gallon of diesel ,for purposes of this paragraph1 the term energy equivalent of a gallon of diesel means1 with respect to a liquefied natural gas fuel1 the amount of such fuel having a ,btu content of #abh1gjj 7lower heating value74 4 7#c7 ,conforming amendments ,section #djda7;a77#b77;,b77iv7 of the ,internal ,revenue ,code of #aihf1 as redesignated by subsection 7a77#a7 and paragraph 7#a71 is amended-- 7,a7 by striking liquefied natural gas11 and 7,b7 by striking peat71 and and inserting peat7 and4 7c7 ,effective ,date ,the amendments made by this section shall apply to any sale or use of fuel after ,september #cj1 #bjad4 #bjji4 ,extension of customs user fees ,section #acjca7;j77#c7 of the ,consolidated ,omnibus ,budget ,reconciliation ,act of #aihe 7#ai ,u4,s4,c4 #eh;c7j77#c77 is amended-- 7#a7 in subparagraph 7,a71 by striking ,september #cj1 #bjbc and inserting ,january #g1 #bjbd1 and 7#b7 in subparagraph 7,b77i71 by striking ,september #cj1 #bjbc and inserting ,january #g1 #bjbd4 ,,iii ,budgetary provisions #cja4 ,treatment for ,,paygo purposes 7a7 ,paygo scorecard ,the budgetary effects of this ,act and the amendments made by this ,act shall not be entered on either ,,paygo scorecard maintained pursuant to section #d7;d7 of the ,statutory ,pay-,as-,you-,go ,act of #bjaj 7#b ,u4,s4,c4 #icc7;d774 7b7 ,senate paygo scorecard ,the budgetary effects of this ,act and the amendments made by this ,act shall not be entered on any ,,paygo scorecard maintained for purposes of section #bja of ,s4 ,con4 ,res4 #ba 7#aajth ,congress74 ,secretary