,9 ! ,s5ate ( ! ,unit$ ,/ates1  ,july   
#bi1 #bjad4  ,am5dm5t3  ,t ! bill f !   
,h\se ( ,repres5tatives 7,h4,r4 #ejba7  
entitl$ ,an ,act to provide an ext5sion 
( ,f$]al-aid highway1 highway safety1   
motor c>ri] safety1 transit1 & o!r      
programs fund$ out ( ! ,highway ,tru/   
,fund1 & = o!r purposes41 d pass ) !    
foll[+ ,/rike all aft] ! enact+ clause &
 ins]t ! foll[+3 #a4 ,%ort title2 table 
( cont5ts  7a7 ,%ort title ,?is ,act may
 be cit$ z ! ,highway & ,transportation 
,fund+ ,act ( #bjad4  7b7 ,table (      
cont5ts ,! table ( cont5ts ( ?is ,act is
 z foll[s3 ,sec4 #a4 ,%ort title2 table 
( cont5ts4,sec4 #b4 ,def9itions4,,title 
,i--,surface ,transportation ,program   
,extension,subtitle ,a--,f$]al-aid      
highways,sec4 #ajja4 ,ext5sion (        
,f$]al-aid highway programs4,subtitle   
,b--,ext5sion ( highway safety          
programs,sec4 #aaja4 ,ext5sion (        
,national ,highway ,traffic ,safety     
,adm9i/ration highway safety            
programs4,sec4 #aajb4 ,ext5sion ( ,f$]al

 ,motor ,c>ri] ,safety ,adm9i/ration    
programs4,sec4 #aajc4 ,d+ell-,johnson   
,sport ,fi% ,re/oration ,act4,subtitle  
,c--,public transportation programs,sec4
 #abja4 ,public transportation programs 
cont9uation4,subtitle ,d--,haz>d\s      
materials,sec4 #acja4 ,ext5sion (       
haz>d\s mat]ials programs4,,title       
,,ii--,rev5ue ,provisions,sec4 #bjja4   
,ext5sion ( ,highway ,tru/ ,fund        
exp5diture au?ority4,sec4 #bjjb4 ,fund+ 
( ,highway ,tru/ ,fund4,sec4 #bjjc4     
,additional in=mation on returns relat+ 
to mortgage int]e/4,sec4 #bjjd4 ,p5alty 
= failure to meet due dilig5ce          
requirem5ts = ! *ild tax cr$it4,sec4    
#bjje4 ,cl>ification ( #f-ye> /atute (  
limitations 9 case ( ov]/atem5t (       
basis4,sec4 #bjjf4 #ajj p]c5t cont9u\s  
levy on paym5t to m$ic>e provid]s &     
suppli]s4,sec4 #bjjg4 ,modification (   
tax exemption requirem5ts = mutual dit* 
or irrigation companies4,sec4 #bjjh4    
,equalization ( excise tax on liquefi$  
natural gas & liquefi$ petroleum        

gas4,sec4 #bjji4 ,ext5sion ( cu/oms us] 
fees4,,title ,,iii--,budget>y           
provisions,sec4 #cja4 ,treatm5t =       
,,paygo purposes4  #b4 ,def9itions ,9   
?is ,act & ! am5dm5ts made by ?is ,act3 
7#a7 ,,map-#ba ,! t]m ,,map-#ba means ! 
,mov+ ,ahead = ,progress 9 ! #ba/       
,c5tury ,act 7,public ,law #aab-ada2    
#abf ,/at4 #dje74  7#b7 ,"p-ye> ext5sion
 p]iod ,! t]m ,"p-,ye> ,ext5sion ,p]iod 
means ! p]iod beg9n+ on ,octob] #a1     
#bjad1 & end+ on ! ,"p-,ye> ,fund+      
,date4  7#c7 ,"p-ye> fund+ date ,! t]m  
,"p-,ye> ,fund+ ,date means ,decemb]    
#ai1 #bjad4  7#d7 ,"p-ye> ratio ,! t]m  
,"p-,ye> ,ratio means ! ratio calculat$ 
by divid+-- 7,a7 ! numb] ( days includ$ 
9 ! p]iod beg9n+ on ,octob] #a1 #bjad1 &
 end+ on ! ,"p-,ye> ,fund+ ,date2 by    
7,b7 #cfe4  7#e7 ,,safetea-,,lu ,! t]m  
,,safetea-,,lu means ! ,safe1           
,acc\ntable1 ,flexible1 ,effici5t       
,transportation ,equity ,act3 ,a ,legacy
 = ,us]s 7,public ,law #aji-ei2 #aai    
,/at4 #aadd74  ,i ,surface              

,transportation ,program ,ext5sion  ,a  
,f$]al-aid highways  #ajja4 ,ext5sion ( 
,f$]al-aid highway programs  7a7 ,9     
g5]al ,except z o!rwise provid$ 9 ?is   
subtitle1 requirem5ts1 au?orities1      
conditions1 eligibilities1 limitations1 
& o!r provisions au?oriz$ "u divisions  
,a & ,e ( ,,map-#ba 7,public ,law       
#aab-ada71 ! ,,safetea-,,lu ,te*nical   
,corrections ,act ( #bjjh 7,public ,law 
#aaj-bdd71 titles ,i1 ,v1 & ,,vi (      
,,safetea-,,lu 7,public ,law #aji-ei71  
titles ,i & ,v ( ! ,transportation      
,equity ,act = ! #ba/ ,c5tury 7,public  
,law #aje-agh71 ! ,national ,highway    
,sy/em ,designation ,act ( #aiie        
7,public ,law #ajd-ei71 titles ,i & ,,vi
 ( ! ,int]modal ,surface ,transportation
 ,effici5cy ,act ( #aiia 7,public ,law  
#ajb-bdj71 & title #bc1 ,unit$ ,/ates   
,code 7exclud+ *apt] #d ( t title71 t   
w\ld o!rwise expire on or cease to apply
 aft] ,septemb] #cj1 #bjad1 are         
incorporat$ by ref]5ce & %all cont9ue 9 
effect ?r\gh ! ,"p-,ye> ,ext5sion       

,p]iod4  7b7 ,au?orization (            
appropriations ,!re is au?oriz$ to be   
appropriat$ out ( ! ,highway ,tru/ ,fund
 7o!r ?an ! ,mass ,transit ,acc\nt7 = ! 
,"p-,ye> ,ext5sion ,p]iod a sum equal   
to-- 7#a7 ! total am\nt au?oriz$ to be  
appropriat$ out ( ! ,highway ,tru/ ,fund
 7o!r ?an ! ,mass ,transit ,acc\nt7 =   
programs1 projects1 & activities =      
fiscal ye> #bjad "u divisions ,a & ,e ( 
,,map-#ba & title #bc1 ,unit$ ,/ates    
,code 7exclud+ *apt] #d ( t title72     
multipli$ by  7#b7 ! ,"p-,ye> ,ratio4   
7c7 ,use ( funds  7#a7 ,9 g5]al ,except 
z o!rwise expressly provid$ 9 ?is title1
 funds au?oriz$ to be appropriat$ "u    
subsection 7b7 = ! ,"p-,ye> ,ext5sion   
,p]iod %all be di/ribut$1 adm9i/]$1     
limit$1 & made available = obligation 9 
! same mann] & 9 ! same am\nts 7z       
calculat$ us+ ! ,"p-,ye> ,ratio7 z !    
funds au?oriz$ to be appropriat$ out ( !
 ,highway ,tru/ ,fund 7o!r ?an ! ,mass  
,transit ,acc\nt7 = fiscal ye> #bjad to 
c>ry out programs1 projects1 activities1

 eligibilities1 & requirem5ts "u-- 7,a7 
,,map-#ba 7,public ,law #aab-ada72  7,b7
 ! ,,safetea-,,lu ,te*nical ,corrections
 ,act ( #bjjh 7,public ,law #aaj-bdd72  
7,c7 ,,safetea-,,lu 7,public ,law       
#aji-ei72  7,d7 ! ,transportation       
,equity ,act = ! #ba/ ,c5tury 7,public  
,law #aje-agh72  7,e7 ! ,national       
,highway ,sy/em ,designation ,act (     
#aiie 7,public ,law #ajd-ei72  7,f7 !   
,int]modal ,surface ,transportation     
,effici5cy ,act ( #aiia 7,public ,law   
#ajb-bdj72 &  7,g7 title #bc1 ,unit$    
,/ates ,code 7exclud+ *apt] #d ( t      
title74  7#b7 ,contract au?ority ,funds 
au?oriz$ to be appropriat$ out ( !      
,highway ,tru/ ,fund 7o!r ?an ! ,mass   
,transit ,acc\nt7 "u ?is section %all   
be-- 7,a7 available = obligation & %all 
be adm9i/]$ 9 ! same mann] z if ! funds 
7 apportion$ "u *apt] #a ( title #bc1   
,unit$ ,/ates ,code2 &  7,b7 = !        
,"p-,ye> ,ext5sion ,p]iod1 except z     
provid$ 9 p>agraph 7#c77;,b71 subject to
 ! limitation on obligations =          

,f$]al-aid highways & highway safety    
con/ruction programs = fiscal ye> #bjae 
9 p>agraph 7#c77;,a7 or an ,act mak+    
appropriations = fiscal ye> #bjae or a  
portion ( t fiscal ye>4  7#c7           
,obligation ceil+  7,a7 ,9 g5]al ,9 !   
abs5ce ( an ,act mak+ appropriations =  
fiscal ye> #bjae or a portion ( t fiscal
 ye>-- 7i7 ! annual limitation on       
obligations = ,f$]al-aid highway &      
highway safety con/ruction programs =   
fiscal ye> #bjae %all be equal to t (   
fiscal ye> #bjad2 &  7ii7 ! limitation  
on obligations %all be di/ribut$ & fund+
 %all be exempt f ! limitation on       
obligations 9 ! same mann] z = fiscal   
ye> #bjad  7,b7 ,application dur+ "p-ye>
 ext5sion p]iod  7i7 ,limitation on     
obligations ,dur+ ! ,"p-,ye> ,ext5sion  
,p]iod1 obligations subject to !        
limitation describ$ 9 p>agraph 7#b77;,b7
 %all n exce$-- 7,i7 ! annual limitation
 on obligations impos$ "u t p>agraph2   
multipli$ by  7,,ii7 ! ,"p-,ye> ,ratio4 
7ii7 ,exempt ,,nhpp funds ,dur+ !       

,"p-,ye> ,ext5sion ,p]iod1 ! am\nt (    
funds "u section #aai ( title #bc1      
,unit$ ,/ates ,code1 t is exempt f !    
limitation on obligations impos$ "u     
p>agraph 7#b77;,b7 %all be-- 7,i7       
#fci1jjj1jjj2 multipli$ by  7,,ii7 !    
,"p-,ye> ,ratio4  7,c7 ,calculations =  
di/ribution ( obligation limitation ,!  
,secret>y ( ,transportation %all1 z     
necess>y = purposes ( mak+ !            
calculations = ! di/ribution ( any      
obligation limitation dur+ ! ,"p-,ye>   
,ext5sion ,p]iod-- 7i7 annualize ! am\nt
 ( contract au?ority provid$ "u ?is ,act
 = ,f$]al-aid highways & highway safety 
con/ruction programs2 &  7ii7 multiply !
 result+ di/ribution ( obligation       
limitation by ei!r ! ,"p-,ye> ,ratio or 
! pro rata = ! p]iod ( an ,act mak+     
appropriations = a portion ( fiscal ye> 
#bjae1 :i*ev] is applicable4  ,b        
,ext5sion ( highway safety programs     
#aaja4 ,ext5sion ( ,national ,highway   
,traffic ,safety ,adm9i/ration highway  
safety programs  7a7 ,9 g5]al ,except z 

o!rwise provid$ 9 ?is section1          
requirem5ts1 au?orities1 conditions1 &  
o!r provisions au?oriz$ "u subtitle ,a (
 title ,i ( division ,c ( ,,map-#ba     
7,public ,law #aab-ada71 section #bjji (
 ,,safetea-,,lu 7#bc ,u4,s4,c4 #djb     
note2 ,public ,law #aji-ei71 & *apt] #d 
( title #bc1 ,unit$ ,/ates ,code1 t w\ld
 o!rwise expire on or cease to apply    
aft] ,septemb] #cj1 #bjad1 are          
incorporat$ by ref]5ce & %all cont9ue 9 
effect ?r\gh ! ,"p-,ye> ,ext5sion       
,p]iod4  7b7 ,au?orization (            
appropriations ,!re is au?oriz$ to be   
appropriat$ out ( ! ,highway ,tru/ ,fund
 7o!r ?an ! ,mass ,transit ,acc\nt7 = ! 
,"p-,ye> ,ext5sion ,p]iod a sum equal   
to-- 7#a7 ! total am\nt au?oriz$ to be  
appropriat$ out ( ! ,highway ,tru/ ,fund
 7o!r ?an ! ,mass ,transit ,acc\nt7 =   
programs1 projects1 & activities =      
fiscal ye> #bjad "u subtitle ,a ( title 
,i ( division ,c ( ,,map-#ba 7,public   
,law #aab-ada71 section #bjji (         
,,safetea-,,lu 7#bc ,u4,s4,c4 #djb note2

 ,public ,law #aji-ei71 & *apt] #d (    
title #bc1 ,unit$ ,/ates ,code2         
multipli$ by  7#b7 ! ,"p-,ye> ,ratio4   
7c7 ,use ( funds ,funds au?oriz$ to     
appropriat$ or made available =         
obligation "u ! au?ority ( ?is section  
%all be di/ribut$1 adm9i/]$1 & made     
available = obligation 9 ! same mann] & 
at ! same rate z funds au?oriz$ to be   
appropriat$ or made available = fiscal  
ye> #bjad to c>ry out programs1 projects
 & activities "u-- 7#a7 subtitle ,a (   
title ,i ( division ,c ( ,,map-#ba      
7,public ,law #aab-ada72  7#b7 section  
#bjji ( ,,safetea-,,lu 7#bc ,u4,s4,c4   
#djb note2 ,public ,law #aji-ei72 &     
7#c7 *apt] #d ( title #bc1 ,unit$ ,/ates
 ,code4  7d7 ,contract au?ority ,section
 #caaja7;c7 ( ,,map-#ba 7#abf ,/at4     
#gcc7 is am5d$ by /rik+ fiscal ye>s     
#bjac & #bjad & ins]t+ fiscal ye>s      
#bjac1 #bjad1 & #bjae4  7e7 ,law        
en=cem5t campaigns ,section #bjji7;a7 ( 
,,safetea-,,lu 7#bc ,u4,s4,c4 #djb note2
 ,public ,law #aji-ei7 is am5d$ by /rik+

 fiscal ye>s #bjac & #bjad ea* place x  
appe>s & ins]t+ fiscal ye>s #bjac1      
#bjad1 & #bjae4  #aajb4 ,ext5sion (     
,f$]al ,motor ,c>ri] ,safety            
,adm9i/ration programs  7a7 ,ext5sion ( 
programs ,except z o!rwise provid$ 9 ?is
 section1 requirem5ts1 au?orities1      
conditions1 eligibilities1 limitations1 
& o!r provisions au?oriz$ "u title ,,ii 
( division ,c ( ,,map-#ba 7,public ,law 
#aab-ada71 title ,,iv ( ,,safetea-,,lu  
7,public ,law #aji-ei71 & "p ,b (       
subtitle ,,vi ( title #di1 ,unit$ ,/ates
 ,code1 t w\ld o!rwise expire on or     
cease to apply aft] ,septemb] #cj1      
#bjad1 are incorporat$ by ref]5ce & %all
 cont9ue 9 effect ?r\gh ! ,"p-,ye>      
,ext5sion ,p]iod4  7b7 ,au?orization (  
appropriations ,!re is au?oriz$ to be   
appropriat$ f ! ,highway ,tru/ ,fund    
7o!r ?an ! ,mass ,transit ,acc\nt7 = !  
p]iod beg9n+ ,octob] #a1 #bjad1 & end+  
on ! ,"p-,ye> ,fund+ ,date1 a sum equal 
to-- 7#a7 ! total am\nt au?oriz$ to be  
appropriat$ f ! ,highway ,tru/ ,fund    

7o!r ?an ! ,mass ,transit ,acc\nt7 =    
programs1 projects1 & activities =      
fiscal ye> #bjad "u title ,,ii (        
division ,c ( ,,map-#ba 7,public ,law   
#aab-ada71 title ,,iv ( ,,safetea-,,lu  
7,public ,law #aji-ei71 & "p ,b (       
subtitle ,,vi ( title #di1 ,unit$ ,/ates
 ,code2 multipli$ by  7#b7 ! ,"p-,ye>   
,ratio4  7c7 ,contract au?ority ,funds  
au?oriz$ to be appropriat$ "u ?is       
section %all be available = obligation &
 %all be adm9i/]$ 9 ! same mann] z if ! 
funds 7 au?oriz$ by section #daja (     
,,safetea-,,lu 7,public ,law #aji-ei7 & 
am5dm5ts made by t section1 z am5d$ by  
section #cbfjc ( ,,map-#ba 7,public ,law
 #aab-ada71 or au?oriz$ by section      
#caajd ( title #di1 ,unit$ ,/ates ,code4
  7d7 ,use ( funds ,funds au?oriz$ to be
 appropriat$ or made available =        
obligation & exp5d$ "u ! au?ority ( ?is 
section %all be di/ribut$1 adm9i/]$1    
limit$1 & made available = obligation 9 
! same mann] & at ! same rate z funds   
au?oriz$ to be appropriat$ or made      

available = fiscal ye> #bjad to c>ry out
 programs1 projects1 activities1        
eligibilities1 & requirem5ts "u-- 7#a7  
title ,,ii ( division ,c ( ,,map-#ba    
7,public ,law #aab-ada72  7#b7 title    
,,iv ( ,,safetea-,,lu 7,public ,law     
#aji-ei72 &  7#c7 "p ,b ( subtitle ,,vi 
( title #di1 ,unit$ ,/ates ,code4       
#aajc4 ,d+ell-,johnson ,sport ,fi%      
,re/oration ,act ,section #d ( !        
,d+ell-,johnson ,sport ,fi% ,re/oration 
,act 7#af ,u4,s4,c4 #ggg;c7 is am5d$--  
7#a7 9 subsection 7a7 9 ! matt] prec$+  
p>agraph 7#a7 by /rik+ #bjad & ins]t+   
#bjae2 &  7#b7 9 subsection 7b77#a77;,a7
 9 ! fir/ s5t5ce by /rik+ #bjad & ins]t+
 #bjae4  ,c ,public transportation      
programs  #abja4 ,public transportation 
programs cont9uation  7a7 ,ext5sion =   
public transportation programs ,except z
 o!rwise provid$ 9 ?is section1         
requirem5ts1 au?orities1 conditions1    
eligibilities1 limitations1 & o!r       
provisions au?oriz$ "u division ,b (    
,,map-#ba 7,public ,law #aab-ada7 &     

*apt] #ec ( title #di1 ,unit$ ,/ates    
,code1 t w\ld o!rwise expire on or cease
 to apply aft] ,septemb] #cj1 #bjad1 are
 incorporat$ by ref]5ce & %all cont9ue 9
 effect ?r\gh ! ,"p-,ye> ,ext5sion      
,p]iod4  7b7 ,au?orization (            
appropriations  7#a7 ,mass transit      
acc\nt ,!re %all be available f ! ,mass 
,transit ,acc\nt ( ! ,highway ,tru/     
,fund = ! ,"p-,ye> ,ext5sion ,p]iod1 a  
sum equal to-- 7,a7 ! total am\nt       
au?oriz$ to be appropriat$ out ( ! ,mass
 ,transit ,acc\nt ( ! ,highway ,tru/    
,fund = programs1 projects1 & activities
 = fiscal ye> #bjad au?oriz$ "u division
 ,b ( ,,map-#ba 7,public ,law #aab-ada7 
& "u *apt] #ec ( title #di1 ,unit$      
,/ates ,code2 multipli$ by  7,b7 !      
,"p-,ye> ,ratio4  7#b7 ,g5]al fund ,!re 
is au?oriz$ to be appropriat$ f ! g5]al 
fund ( ! ,treasury = ! p]iod beg9n+     
,octob] #a1 #bjad1 & end+ on ! ,"p-,ye> 
,fund+ ,date1 a sum equal to-- 7,a7 !   
total am\nt au?oriz$ to be appropriat$ f
 ! g5]al fund ( ! ,treasury = programs1 

projects1 & activities = fiscal ye>     
#bjad "u division ,b ( ,,map-#ba        
7,public ,law #aab-ada7 & "u *apt] #ec (
 title #di1 ,unit$ ,/ates ,code2        
multipli$ by  7,b7 ! ,"p-,ye> ,ratio4   
7c7 ,contract au?ority ,funds made      
available "u ?is section f ! ,mass      
,transit ,acc\nt ( ! ,highway ,tru/     
,fund %all be available = obligation 9 !
 same mann] z set =? 9 section          
#ecch7;j77#a7 ( title #di1 ,unit$ ,/ates
 ,code4  7d7 ,use ( funds ,funds        
au?oriz$ to appropriat$ or made         
available = obligation & exp5d$ "u !    
au?ority ( ?is section %all be          
di/ribut$1 adm9i/]$1 limit$1 & made     
available = obligation 9 ! same mann] & 
at ! same rate z funds au?oriz$ to be   
appropriat$ or made available = fiscal  
ye> #bjad to c>ry out programs1         
projects1 activities1 eligibilities1 &  
requirem5ts "u division ,b ( ,,map-#ba  
7,public ,law #aab-ada7 & *apt] #ec (   
title #di1 ,unit$ ,/ates ,code4  7e7    
,di/ribution ( funds "u division b (    

,,map-#ba ,funds au?oriz$ to be         
appropriat$ or made available = programs
 cont9u$ "u ?is section %all be         
di/ribut$ to ^? programs 9 ! same       
proportion z funds 7 allocat$ = ^?      
programs = fiscal ye> #bjad4  ,d        
,haz>d\s mat]ials  #acja4 ,ext5sion (   
haz>d\s mat]ials programs  7a7 ,ext5sion
 ( programs ,except z o!rwise provid$ 9 
?is section1 requirem5ts1 au?orities1   
conditions1 eligibilities1 limitations1 
& o!r provisions au?oriz$ "u title ,,iii
 ( division ,c ( ,,map-#ba 7,public ,law
 #aab-ada7 & *apt] #ea ( title #di1     
,unit$ ,/ates ,code1 t w\ld o!rwise     
expire on or cease to apply aft]        
,septemb] #cj1 #bjad1 are incorporat$ by
 ref]5ce & %all cont9ue 9 effect ?r\gh !
 ,"p-,ye> ,ext5sion ,p]iod4  7b7        
,au?orization ( appropriations ,!re is  
au?oriz$ to be appropriat$ f ! g5]al    
fund ( ! ,treasury & ! ,haz>d\s         
,mat]ials ,em]g5cy ,prep>$ness ,fund    
e/abli%$ "u section #eaaf7;i7 ( title   
#di1 ,unit$ ,/ates ,code1 = ! p]iod     

beg9n+ ,octob] #a1 #bjad1 & end+ on !   
,"p-,ye> ,fund+ ,date1 an am\nt equal   
to-- 7#a7 ! total am\nt au?oriz$ to be  
appropriat$ f ! g5]al fund ( ! ,treasury
 & ! ,haz>d\s ,mat]ials ,em]g5cy        
,prep>$ness ,fund = programs1 projects1 
& activities = fiscal ye> #bjad "u title
 ,,iii ( division ,c ( ,,map-#ba        
7,public ,law #aab-ada7 & *apt] #ea (   
title #di1 ,unit$ ,/ates ,code2         
multipli$ by  7#b7 ! ,"p-,ye> ,ratio4   
7c7 ,use ( funds ,funds au?oriz$ to be  
appropriat$ or made available =         
obligation & exp5d$ "u ! au?ority ( ?is 
section %all be di/ribut$1 adm9i/]$1    
limit$1 & made available = obligation 9 
! same mann] & at ! same rate z funds   
au?oriz$ to be appropriat$ or made      
available = fiscal ye> #bjad to c>ry out
 programs1 projects1 activities1        
eligibilities1 & requirem5ts "u title   
,,iii ( division ,c ( ,,map-#ba 7,public
 ,law #aab-ada7 & *apt] #ea ( title #di1
 ,unit$ ,/ates ,code4  ,,ii ,rev5ue     
,provisions  #bjja4 ,ext5sion ( ,highway

 ,tru/ ,fund exp5diture au?ority  7a7   
,highway ,tru/ ,fund ,section #iejc ( ! 
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7#a7 by /rik+ ,octob] #a1 #bjad 
9 subsections 7b77#f77;,b71 7c77#a71 &  
7e77#c7 & ins]t+ ,decemb] #bj1 #bjad1 & 
7#b7 by /rik+ ,,map-#ba 9 subsections   
7c77#a7 & 7e77#c7 & ins]t+ ,highway &   
,transportation ,fund+ ,act ( #bjad4    
7b7 ,sport ,fi% ,re/oration & ,boat+    
,tru/ ,fund ,section #iejd ( ! ,int]nal 
,rev5ue ,code ( #aihf is am5d$-- 7#a7 by
 /rik+ ,,map-#ba ea* place x appe>s 9   
subsection 7b77#b7 & ins]t+ ,highway &  
,transportation ,fund+ ,act ( #bjad1 &  
7#b7 by /rik+ ,octob] #a1 #bjad 9       
subsection 7d77#b7 & ins]t+ ,decemb]    
#bj1 #bjad4  7c7 ,leak+ ,und]gr\nd      
,/orage ,tank ,tru/ ,fund ,p>agraph 7#b7
 ( section #iejh7;e7 ( ! ,int]nal       
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
,octob] #a1 #bjad & ins]t+ ,decemb] #bj1
 #bjad4  #bjjb4 ,fund+ ( ,highway ,tru/ 
,fund  7a7 ,9 g5]al ,subsection 7f7 (   
section #iejc ( ! ,int]nal ,rev5ue ,code

 ( #aihf is am5d$ by r$esignat+ p>agraph
 7#e7 z p>agraph 7#g7 & by ins]t+ aft]  
p>agraph 7#d7 ! foll[+ new p>agraphs3   
7,a7 #e1fcc1jjj1jjj to ! ,highway       
,acc\nt 7z def9$ 9 subsection           
7e77#e77;,b77 9 ! ,highway ,tru/ ,fund2 
&  7,b7 #a1ejj1jjj1jjj to ! ,mass       
,transit ,acc\nt 9 ! ,highway ,tru/     
,fund4  7#f7 ,additional increase 9 fund
 balance ,!re is h]eby transf]r$ to !   
,highway ,acc\nt 7z def9$ 9 subsection  
7e77#e77;,b77 9 ! ,highway ,tru/ ,fund  
am\nts appropriat$ f ! ,leak+ ,und]gr\nd
 ,/orage ,tank ,tru/ ,fund "u section   
#iejh7;c77#c74  4  7b7 ,appropriation f 
,leak+ ,und]gr\nd ,/orage ,tank ,tru/   
,fund  7#a7 ,9 g5]al ,subsection 7c7 (  
section #iejh ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by add+ at ! end !    
foll[+ new p>agraph3  7#c7 ,additional  
transf] to ,highway ,tru/ ,fund ,out (  
am\nts 9 ! ,leak+ ,und]gr\nd ,/orage    
,tank ,tru/ ,fund !re is h]eby          
appropriat$ #a1jjj1jjj1jjj to be        
transf]r$ "u section #iejc7;f77#f7 to ! 

,highway ,acc\nt 7z def9$ 9 section     
#iejc7;e77#e77;,b77 9 ! ,highway ,tru/  
,fund4  4  7#b7 ,con=m+ am5dm5t ,section
 #iejh7;c77#a7 ( ! ,int]nal ,rev5ue     
,code ( #aihf is am5d$ by /rik+ p>agraph
 7#b7 & ins]t+ p>agraphs 7#b7 & 7#c74   
#bjjc4 ,additional in=mation on returns 
relat+ to mortgage int]e/  7a7 ,9 g5]al 
,p>agraph 7#b7 ( section #fjej;,h7b7 ( !
 ,int]nal ,rev5ue ,code ( #aihf is am5d$
 by /rik+ & at ! end ( subp>agraph 7,c71
 by r$esignat+ subp>agraph 7,d7 z       
subp>agraph 7,i71 & by ins]t+ aft]      
subp>agraph 7,c7 ! foll[+ new           
subp>agraphs3  7,d7 ! unpaid balance )  
respect to su* mortgage at ! close ( !  
cal5d> ye>1  7,e7 ! address ( ! prop]ty 
secur+ su* mortgage1  7,f7 in=mation )  
respect to :e!r ! mortgage is a ref9anc+
 t occurr$ 9 su* cal5d> ye>1  7,g7 !    
am\nt ( real e/ate taxes paid f an escr[
 acc\nt ) respect to ! prop]ty secur+   
su* mortgage1  7,h7 ! date ( !          
orig9ation ( su* mortgage1 &  4  7b7    
,payee /atem5ts ,subsection 7d7 (       

section #fjej;,h ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$ by /rik+ & at !  
end ( p>agraph 7#a71 by /rik+ ! p]iod at
 ! end ( p>agraph 7#b7 & ins]t+ 1 &1 &  
by ins]t+ aft] p>agraph 7#b7 ! foll[+   
new p>agraph3  7#c7 ! in=mation requir$ 
to be includ$ on ! return "u            
subp>agraphs 7,d71 7,e71 7,f71 7,g7 &   
7,h7 ( subsection 7b77#b74  4  7c7      
,effective date ,! am5dm5ts made by ?is 
section %all apply to returns & /atem5ts
 ! due date = :i* 7det]m9$ )\t reg>d to 
ext5sions7 is aft] ,decemb] #ca1 #bjae4 
#bjjd4 ,p5alty = failure to meet due    
dilig5ce requirem5ts = ! *ild tax cr$it 
7a7 ,9 g5]al ,section #ffie ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$ by add+ 
at ! end ! foll[+ new subsection3  7h7  
,failure ,to be dilig5t 9 det]m9+       
eligibility = *ild tax cr$it ,any p]son 
:o is a tax return prep>] ) respect to  
any return or claim = refund :o fails to
 comply ) due dilig5ce requirem5ts      
impos$ by ! ,secret>y by regulations )  
respect to det]m9+ eligibility =1 or !  

am\nt (1 ! cr$it all[able by section #bd
 %all pay a p5alty ( #ejj = ea* su*     
failure4  4  7b7 ,effective date ,!     
am5dm5t made by ?is section %all apply  
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjad4  #bjje4 ,cl>ification (     
#f-ye> /atute ( limitations 9 case (    
ov]/atem5t ( basis  7a7 ,9 g5]al        
,subp>agraph 7,b7 ( section             
#feja7;e77#a7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$-- 7#a7 by /rik+ & at !
 end ( clause 7i71 by r$esignat+ clause 
7ii7 z clause 7iii71 & by ins]t+ aft]   
clause 7i7 ! foll[+ new clause3  7ii7   
,an und]/atem5t ( gross income by reason
 ( an ov]/atem5t ( unrecov]$ co/ or o!r 
basis is an omission f gross income2 &  
1  7#b7 by ins]t+ 7o!r ?an 9 ! case ( an
 ov]/atem5t ( unrecov]$ co/ or o!r      
basis7 9 clause 7iii7 7z s r$esignat$7  
aft] ,9 det]m9+ ! am\nt omitt$ f gross  
income1 &  7#c7 by ins]t+ am\nt omitt$ f
 aft] ,det]m9ation ( 9 ! head+ !re(4    
7b7 ,effective date ,! am5dm5ts made by 
?is section %all apply to-- 7#a7 returns

 fil$ aft] ! date ( ! enactm5t ( ?is    
,act1 &  7#b7 returns fil$ on or be=e   
su* date if ! p]iod specifi$ 9 section  
#feja ( ! ,int]nal ,rev5ue ,code ( #aihf
 7det]m9$ )\t reg>d to su* am5dm5ts7 =  
assessm5t ( ! taxes ) respect to :i* su*
 return relates has n expir$ z ( su*    
date4  #bjjf4 #ajj p]c5t cont9u\s levy  
on paym5t to m$ic>e provid]s & suppli]s 
7a7 ,9 g5]al ,p>agraph 7#c7 ( section   
#fcca7;h7 ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ by /rik+ ! p]iod at ! end
 & ins]t+ 1 or to a ,m$ic>e provid] or  
suppli] "u title ,,xviii ( ! ,social    
,security ,act44  7b7 ,effective date ,!
 am5dm5t made by ?is section %all apply 
to paym5ts made on or aft] ! date :i* is
 #f mon?s aft] ! date ( ! enactm5t ( ?is
 ,act4  #bjjg4 ,modification ( tax      
exemption requirem5ts = mutual dit* or  
irrigation companies  7a7 ,9 g5]al      
,p>agraph 7#ab7 ( section #eja7;c7 ( !  
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new           
subp>agraph3  7,i7 ,treatm5t ( mutual   

dit* irrigation companies  7i7 ,9 g5]al 
,9 ! case ( a mutual dit* or irrigation 
company or ( a l organization to a      
mutual dit* or irrigation company1      
subp>agraph 7,a7 %all be appli$ )\t tak+
 into acc\nt any income receiv$ or      
accru$-- 7,i7 f ! sale1 lease1 or       
ex*ange ( fee or o!r int]e/s 9 real     
prop]ty1 includ+ int]e/s 9 wat]1  7,,ii7
 f ! sale or ex*ange ( /ock 9 a mutual  
dit* or irrigation company 7or 9 a l    
organization to a mutual dit* or        
irrigation company7 or contract rights =
 ! deliv]y or use ( wat]1 or  7,,iii7 f 
! inve/m5t ( proce$s f sales1 leases1 or
 ex*anges "u subclauses 7,i7 & 7,,ii71  
except t any income receiv$ "u subclause
 7,i71 7,,ii71 or 7,,iii7 :i* is        
di/ribut$ or exp5d$ = exp5ses 7o!r ?an =
 op]ations1 ma9t5ance1 & capital        
improvem5ts7 ( ! mutual dit* or         
irrigation company or ( ! l organization
 to a mutual dit* or irrigation company 
7z ! case may be7 %all be treat$ z      
nonmemb] income 9 ! ye> 9 :i* x is      

di/ribut$ or exp5d$4 ,= purposes ( !    
prec$+ s5t5ce1 exp5ses 7o!r ?an =       
op]ations1 ma9t5ance1 & capital         
improvem5ts7 include exp5ses = !        
con/ruction ( conveyances design$ to    
deliv] wat] outside ( ! sy/em ( ! mutual
 dit* or irrigation company or ( ! l    
organization4  7ii7 ,treatm5t (         
organizational gov]nance ,9 ! case ( a  
mutual dit* or irrigation company or ( a
 l organization to a mutual dit* or     
irrigation company1 :]e ,/ate law       
provides t su* a company or organization
 may be organiz$ 9 a mann] t p]mits vot+
 on a basis :i* is pro rata to %>e      
own]%ip on corporate gov]nance matt]s1  
subp>agraph 7,a7 %all be appli$ )\t tak+
 into acc\nt :e!r its memb] %>ehold]s h 
"o vote on corporate gov]nance matt]s p]
 %>e held 9 ! corporation4 ,no?+ 9 ?is  
clause %all be con/ru$ to create any    
inf]5ce ab\t ! requirem5ts ( ?is        
subsection = companies or organizations 
n includ$ 9 ?is clause4  4  7b7         
,effective date ,! am5dm5t made by      

subsection 7a7 %all apply to taxable    
ye>s beg9n+ aft] ! date ( ! enactm5t (  
?is ,act4  #bjjh4 ,equalization ( excise
 tax on liquefi$ natural gas & liquefi$ 
petroleum gas  7a7 ,liquefi$ petroleum  
gas  7#a7 ,9 g5]al ,subp>agraph 7,b7 (  
section #djda7;a77#b7 ( ! ,int]nal      
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
& at ! end ( clause 7i71 by r$esignat+  
clause 7ii7 z clause 7iii71 & by ins]t+ 
aft] clause 7i7 ! foll[+ new clause3    
7ii7 9 ! case ( liquefi$ petroleum gas1 
#ah4c c5ts p] en]gy equival5t ( a gallon
 ( gasol9e1 &  4  7#b7 ,en]gy equival5t 
( a gallon ( gasol9e ,p>agraph 7#b7 (   
section #djda7;a7 ( su* ,code is am5d$  
by add+ at ! end ! foll[+3  7,c7 ,en]gy 
equival5t ( a gallon ( gasol9e ,=       
purposes ( ?is p>agraph1 ! t]m en]gy    
equival5t ( a gallon ( gasol9e means1 ) 
respect to a liquefi$ petroleum gas     
fuel1 ! am\nt ( su* fuel hav+ a ,btu    
cont5t ( #aae1djj 7l[] heat+ value74  4 
7b7 ,liquefi$ natural gas  7#a7 ,9 g5]al
 ,subp>agraph 7,b7 ( section            

#djda7;a77#b7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf1 z am5d$ by subsection 7a77#a71
 is am5d$ by /rik+ & at ! end ( clause  
7ii71 by /rik+ ! p]iod at ! end ( clause
 7iii7 & ins]t+ 1 &' & by ins]t+ aft]   
clause 7iii7 ! foll[+ new clause3  7iv7 
9 ! case ( liquefi$ natural gas1 #bd4c  
c5ts p] en]gy equival5t ( a gallon (    
diesel4  4  7#b7 ,en]gy equival5t ( a   
gallon ( diesel ,p>agraph 7#b7 ( section
 #djda7;a7 ( su* ,code1 z am5d$ by      
subsection 7a77#b71 is am5d$ by add+ at 
! end ! foll[+3  7,d7 ,en]gy equival5t (
 a gallon ( diesel ,= purposes ( ?is    
p>agraph1 ! t]m en]gy equival5t ( a     
gallon ( diesel means1 ) respect to a   
liquefi$ natural gas fuel1 ! am\nt ( su*
 fuel hav+ a ,btu cont5t ( #abh1gjj 7l[]
 heat+ value74  4  7#c7 ,con=m+ am5dm5ts
 ,section #djda7;a77#b77;,b77iv7 ( !    
,int]nal ,rev5ue ,code ( #aihf1 z       
r$esignat$ by subsection 7a77#a7 &      
p>agraph 7#a71 is am5d$-- 7,a7 by /rik+ 
liquefi$ natural gas11 &  7,b7 by /rik+ 
peat71 & & ins]t+ peat7 &4  7c7         

,effective ,date ,! am5dm5ts made by ?is
 section %all apply to any sale or use (
 fuel aft] ,septemb] #cj1 #bjad4  #bjji4
 ,ext5sion ( cu/oms us] fees ,section   
#acjca7;j77#c7 ( ! ,consolidat$ ,omnibus
 ,budget ,reconciliation ,act ( #aihe   
7#ai ,u4,s4,c4 #eh;c7j77#c77 is am5d$-- 
7#a7 9 subp>agraph 7,a71 by /rik+       
,septemb] #cj1 #bjbc & ins]t+ ,janu>y   
#g1 #bjbd1 &  7#b7 9 subp>agraph        
7,b77i71 by /rik+ ,septemb] #cj1 #bjbc &
 ins]t+ ,janu>y #g1 #bjbd4  ,,iii       
,budget>y provisions  #cja4 ,treatm5t = 
,,paygo purposes  7a7 ,paygo scorec>d ,!
 budget>y effects ( ?is ,act & !        
am5dm5ts made by ?is ,act %all n be     
ent]$ on ei!r ,,paygo scorec>d ma9ta9$  
pursuant to section #d7;d7 ( ! ,/atutory
 ,pay-,z-,y-,g ,act ( #bjaj 7#b         
,u4,s4,c4 #icc7;d774  7b7 ,s5ate paygo  
scorec>d ,! budget>y effects ( ?is ,act 
& ! am5dm5ts made by ?is ,act %all n be 
ent]$ on any ,,paygo scorec>d ma9ta9$ = 
purposes ( section #bja ( ,s4 ,con4     
,res4 #ba 7#aaj? ,congress74  ,secret>y