,,ii ,calendar ,no4 #aeg #aadth ,,congress #ast ,session ,h4 ,r4 #cjch ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,july #af1 #bjae,received2 read the first time ,july #ba1 #bjae,read the second time and placed on the calendar ,,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 purposes4 #a4 ,short title2 reconciliation of funds2 table of contents 7a7 ,short title ,this ,act may be cited as the ,highway and ,transportation ,funding ,act of #bjae1 ,part ,,ii4 7b7 ,reconciliation of funds ,the ,secretary of ,transportation shall reduce the amount apportioned or allocated for a program1 project1 or activity under this ,act in fiscal year #bjae by amounts apportioned or allocated pursuant to the ,highway and ,transportation ,funding ,act of #bjad and the ,highway and ,transportation ,funding ,act of #bjae1 including the amendments made by such ,acts1 for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae4 7c7 ,table of contents ,the table of contents for this ,act is as follows3 ,sec4 #a4 ,short title2 reconciliation of funds2 table of contents4 ,title ,i--,surface ,transportation ,program ,extension ,subtitle ,a--,federal-,aid ,highways ,sec4 #ajja4 ,extension of ,federal-aid highway programs4 ,sec4 #ajjb4 ,administrative expenses4 ,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 ,formula grants for rural areas4 ,sec4 #abjb4 ,apportionment of appropriations for formula grants4 ,sec4 #abjc4 ,authorizations for public transportation4 ,sec4 #abjd4 ,bus and bus facilities formula grants4 ,subtitle ,d--,hazardous ,materials ,sec4 #acja4 ,authorization of appropriations4 ,title ,,ii--,revenue ,provisions ,sec4 #bjja4 ,extension of ,highway ,trust ,fund expenditure authority4 ,sec4 #bjjb4 ,funding of ,highway ,trust ,fund4 ,sec4 #bjjc4 ,modification of mortgage reporting requirements4 ,sec4 #bjjd4 ,consistent basis reporting between estate and person acquiring property from decedent4 ,sec4 #bjje4 ,clarification of #f-year statute of limitations in case of overstatement of basis4 ,sec4 #bjjf4 ,tax return due dates4 ,sec4 #bjjg4 ,transfers of excess pension assets to retiree health accounts4 ,sec4 #bjjh4 ,equalization of ,highway ,trust ,fund excise taxes on liquefied natural gas1 liquefied petroleum gas1 and compressed natural gas4 ,title ,,iii--,additional ,provisions ,sec4 #cjja4 ,service fees4 ,i ,surface ,transportation ,program ,extension ,a ,federal-,aid ,highways #ajja4 ,extension of ,federal-aid highway programs 7a7 ,in general ,section #ajja7;a7 of the ,highway and ,transportation ,funding ,act of #bjad 7#abh ,stat4 #ahdj7 is amended by striking ,july #ca1 #bjae and inserting ,december #ah1 #bjae4 7b7 ,authorization of appropriations 7#a7 ,highway ,trust ,fund ,section #ajja7;b77#a7 of the ,highway and ,transportation ,funding ,act of #bjad 7#abh ,stat4 #ahdj7 is amended to read as follows3 7#a7 ,highway trust fund ,except as provided in section #ajjb1 there is authorized to be appropriated out of the ,highway ,trust ,fund 7other than the ,mass ,transit ,account7-- 7,a7 for fiscal year #bjae1 a sum equal to 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 7,public ,law #aab-ada7 and title #bc1 ,united ,states ,code 7excluding chapter #d of that title72 and 7,b7 for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae1 #gi_/cff of 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 #bjae under divisions ,a and ,e of ,,map-#ba 7,public ,law #aab-ada7 and title #bc1 ,united ,states ,code 7excluding chapter #d of that title74 4 7#b7 ,general fund ,section #aabc7;h77#a7 of ,,map-#ba 7#bc ,u4,s4,c4 #bjb note7 is amended by striking each of fiscal years #bjac and #bjad and #bd1ihf1cja out of the general fund of the ,treasury to carry out the program for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae and inserting each of fiscal years #bjac through #bjae and #f1dge1daj out of the general fund of the ,treasury to carry out the program for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae4 7c7 ,use of funds 7#a7 ,in general ,section #ajja7;c77#a7 of the ,highway and ,transportation ,funding ,act of #bjad 7#abh ,stat4 #ahdj7 is amended by striking 7#a7 ,in general4-- and all that follows through to carry out programs and inserting the following3 7#a7 ,in general ,except as otherwise expressly provided in this subtitle1 funds authorized to be appropriated under subsection 7b77#a7-- 7,a7 for fiscal year #bjae shall be distributed1 administered1 limited1 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 7other than the ,mass ,transit ,account7 for fiscal year #bjad2 and 7,b7 for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae1 shall be distributed1 administered1 limited1 and made available for obligation in the same manner and at the same levels as #gi_/cff of the amounts of funds authorized to be appropriated out of the ,highway ,trust ,fund 7other than the ,mass ,transit ,account7 for fiscal year #bjae1 to carry out programs 4 7#b7 ,obligation ceiling ,section #aajb of ,,map-#ba 7#bc ,u4,s4,c4 #ajd note7 is amended-- 7,a7 in subsection 7a7-- 7i7 by striking and at the end of paragraph 7#b72 and 7ii7 by striking paragraph 7#c7 and inserting the following3 7#c7 #dj1bef1jjj1jjj for fiscal year #bjae2 and 7#d7 #h1fhi1acf1fab for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae4 2 7,b7 in subsection 7b77#ab7-- 7i7 by striking each of fiscal years #bjac through #bjad and inserting each of fiscal years #bjac through #bjae2 and 7ii7 by striking 1 and for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 only in an amount equal to #fci1jjj1jjj1 less any reductions that would have otherwise been required for that year by section #bea;,a of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe 7#b ,u4,s4,c4 #ija;a71 then multiplied by #cjdcfe for that period and inserting 1 and for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae1 only in an amount equal to #fci1jjj1jjj1 less any reductions that would have otherwise been required for that year by section #bea;,a of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe 7#b ,u4,s4,c4 #ija;a71 then multiplied by #gi_/cff for that period2 7,c7 in subsection 7c7-- 7i7 in the matter preceding paragraph 7#a7 by striking each of fiscal years #bjac through #bjad and for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae and inserting each of fiscal years #bjac through #bjae and for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae2 and 7ii7 in paragraph 7#b7 in the matter preceding subparagraph 7,a7 by striking for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 that is equal to #cjdcfe of such unobligated balance and inserting for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae1 that is equal to #gi_/cff of such unobligated balance2 7,d7 in subsection 7d7 in the matter preceding paragraph 7#a7 by striking #bjae and inserting #bjaf2 and 7,e7 in subsection 7f77#a7 in the matter preceding subparagraph 7,a7 by striking each of fiscal years #bjac through #bjad and for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae and inserting each of fiscal years #bjac through #bjae and for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae4 #ajjb4 ,administrative expenses ,section #ajjb of the ,highway and ,transportation ,funding ,act of #bjad 7#abh ,stat4 #ahdb7 is amended-- 7#a7 in subsection 7a7 by striking for administrative expenses of the ,federal-aid highway program #cff1dfe1gec for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae4 and inserting for administrative expenses of the ,federal-aid highway program-- 7#a7 #ddj1jjj1jjj for fiscal year #bjae2 and 7#b7 #id1igb1fgh for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae4 2 and 7#b7 by striking subsection 7b77#b7 and inserting the following3 7#b7 for fiscal year #bjae and for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae1 subject to the limitations on administrative expenses under the heading ,federal ,highway ,administration in appropriations ,acts that apply1 respectively1 to that fiscal year and period4 4 ,b ,extension of ,highway ,safety ,programs #aaja4 ,extension of ,national ,highway ,traffic ,safety ,administration highway safety programs 7a7 ,extension of programs 7#a7 ,highway safety programs ,section #caaja7;a77#a7 of ,,map-#ba 7#abf ,stat4 #gcc7 is amended-- 7,a7 by striking and at the end of subparagraph 7,b72 and 7,b7 by striking subparagraph 7,c7 and inserting the following3 7,c7 #bce1jjj1jjj for fiscal year #bjae2 and 7,d7 #ej1gbd1jdd for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae4 4 7#b7 ,highway safety research and development ,section #caaja7;a77#b7 of ,,map-#ba 7#abf ,stat4 #gcc7 is amended-- 7,a7 by striking and at the end of subparagraph 7,b72 and 7,b7 by striking subparagraph 7,c7 and inserting the following3 7,c7 #aac1ejj1jjj for fiscal year #bjae2 and 7,d7 #bd1dih1fcd for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae4 4 7#c7 ,national priority safety programs ,section #caaja7;a77#c7 of ,,map-#ba 7#abf ,stat4 #gcc7 is amended-- 7,a7 by striking and at the end of subparagraph 7,b72 and 7,b7 by striking subparagraph 7,c7 and inserting the following3 7,c7 #bgb1jjj1jjj for fiscal year #bjae2 and 7,d7 #eh1gaj1chc for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae4 4 7#d7 ,national driver register ,section #caaja7;a77#d7 of ,,map-#ba 7#abf ,stat4 #gcc7 is amended-- 7,a7 by striking and at the end of subparagraph 7,b72 and 7,b7 by striking subparagraph 7,c7 and inserting the following3 7,c7 #e1jjj1jjj for fiscal year #bjae2 and 7,d7 #a1jgi1bce for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae4 4 7#e7 ,high visibility enforcement program 7,a7 ,authorization of appropriations ,section #caaja7;a77#e7 of ,,map-#ba 7#abf ,stat4 #gcc7 is amended-- 7i7 by striking and at the end of subparagraph 7,b72 and 7ii7 by striking subparagraph 7,c7 and inserting the following3 7,c7 #bi1jjj1jjj for fiscal year #bjae2 and 7,d7 #f1bei1efc for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae4 4 7,b7 ,law enforcement campaigns ,section #bjji7;a7 of ,,safetea-,,lu 7#bc ,u4,s4,c4 #djb note7 is amended-- 7i7 in the first sentence by striking each of fiscal years #bjac and #bjad and in the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae and inserting each of fiscal years #bjac through #bjae and in the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae2 and 7ii7 in the second sentence by striking each of fiscal years #bjac and #bjad and in the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting each of fiscal years #bjac through #bjae and in the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae14 7#f7 ,administrative expenses ,section #caaja7;a77#f7 of ,,map-#ba 7#abf ,stat4 #gcc7 is amended-- 7,a7 by striking and at the end of subparagraph 7,b72 and 7,b7 by striking subparagraph 7,c7 and inserting the following3 7,c7 #be1ejj1jjj for fiscal year #bjae2 and 7,d7 #e1ejd1jih for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae4 4 7b7 ,cooperative research and evaluation ,section #djc7;f77#a7 of title #bc1 ,united ,states ,code1 is amended by striking each fiscal year ending before ,october #a1 #bjad1 and #b1jhb1aib of the total amount available for apportionment to the ,states for highway safety programs under section #djb7;c7 in the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting each fiscal year ending before ,october #a1 #bjae1 and #eci1fag of the total amount available for apportionment to the ,states for highway safety programs under section #djb7;c7 in the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae14 7c7 ,applicability of title #bc ,section #caaja7;c7 of ,,map-#ba 7#abf ,stat4 #gcc7 is amended by striking fiscal years #bjac and #bjad and for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting each of fiscal years #bjac through #bjae and for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae14 #aajb4 ,extension of ,federal ,motor ,carrier ,safety ,administration programs 7a7 ,motor carrier safety grants ,section #caajd7;a7 of title #di1 ,united ,states ,code1 is amended-- 7#a7 by striking and at the end of paragraph 7#i72 and 7#b7 by striking paragraph 7#aj7 and inserting the following3 7#aj7 #bah1jjj1jjj for fiscal year #bjae2 and 7#aa7 #dg1jed1fde for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae4 4 7b7 ,administrative expenses ,section #caajd7;i77#a7 of title #di1 ,united ,states ,code1 is amended-- 7#a7 by striking and at the end of subparagraph 7,i72 and 7#b7 by striking subparagraph 7,j7 and inserting the following3 7,j7 #bei1jjj1jjj for fiscal year #bjae2 and 7,k7 #ee1ijd1cgb for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae4 4 7c7 ,grant programs 7#a7 ,commercial driver's license program improvement grants ,section #daja7;c77#a7 of ,,safetea-,,lu 7#aai ,stat4 #agae7 is amended by striking each of fiscal years #bjac and #bjad and #bd1ihf1cja for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae and inserting each of fiscal years #bjac through #bjae and #f1dge1daj for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae4 7#b7 ,border enforcement grants ,section #daja7;c77#b7 of ,,safetea-,,lu 7#aai ,stat4 #agae7 is amended by striking each of fiscal years #bjac and #bjad and #bf1feb1jee for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae and inserting each of fiscal years #bjac through #bjae and #f1ijg1ajd for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae4 7#c7 ,performance and registration information system management grant program ,section #daja7;c77#c7 of ,,safetea-,,lu 7#aai ,stat4 #agae7 is amended by striking each of fiscal years #bjac and #bjad and #d1afd1chd for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae and inserting each of fiscal years #bjac through #bjae and #a1jgi1bce for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae4 7#d7 ,commercial vehicle information systems and networks deployment program ,section #daja7;c77#d7 of ,,safetea-,,lu 7#aai ,stat4 #agae7 is amended by striking each of fiscal years #bjac and #bjad and #bj1hba1iah for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae and inserting each of fiscal years #bjac through #bjae and #e1cif1age for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae4 7#e7 ,safety data improvement grants ,section #daja7;c77#e7 of ,,safetea-,,lu 7#aai ,stat4 #agae7 is amended by striking each of fiscal years #bjac and #bjad and #b1dih1fcj for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae and inserting each of fiscal years #bjac through #bjae and #fdg1eda for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae4 7d7 ,high-priority activities ,section #caajd7k77#b7 of title #di1 ,united ,states ,code1 is amended by striking each of fiscal years #bjjf through #bjad and up to #ab1dic1aea for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting each of fiscal years #bjjf through #bjae and up to #c1bcg1gje for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae14 7e7 ,new entrant audits ,section #caadd7;g77#e77;,b7 of title #di1 ,united ,states ,code1 is amended by striking per fiscal year and up to #bf1feb1jee for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting per fiscal year and up to #f1ijg1ajd for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae14 7f7 ,outreach and education ,section #dabg7;e7 of ,,safetea-,,lu 7#aai ,stat4 #agda7 is amended by striking each of fiscal years #bjac and #bjad and #c1cca1ejg to the ,federal ,motor ,carrier ,safety ,administration for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting each of fiscal years #bjac through #bjae and #hfc1chh to the ,federal ,motor ,carrier ,safety ,administration for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae14 7g7 ,grant program for commercial motor vehicle operators ,section #dacd7;c7 of ,,safetea-,,lu 7#di ,u4,s4,c4 #cacja note7 is amended by striking each of fiscal years #bjje through #bjad and #hcb1hgg for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting each of fiscal years #bjje through #bjae and #bae1hdg for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae14 #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 each fiscal year through #bjad and for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae and inserting each fiscal year through #bjae and for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae2 and 7#b7 in subsection 7b77#a77;,a7 by striking for each fiscal year ending before ,october #a1 #bjad1 and for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting for each fiscal year ending before ,october #a1 #bjae1 and for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae14 ,c ,public ,transportation ,programs #abja4 ,formula grants for rural areas ,section #ecaa7;c77#a7 of title #di1 ,united ,states ,code1 is amended-- 7#a7 in subparagraph 7,a7 by striking for each fiscal year ending before ,october #a1 #bjad1 and #d1afd1chd for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting for each fiscal year ending before ,october #a1 #bjae1 and #a1jgi1bce for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae12 and 7#b7 in subparagraph 7,b7 by striking for each fiscal year ending before ,october #a1 #bjad1 and #bj1hba1iah for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting for each fiscal year ending before ,october #a1 #bjae1 and #e1cif1age for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae14 #abjb4 ,apportionment of appropriations for formula grants ,section #eccf7;h77#a7 of title #di1 ,united ,states ,code1 is amended by striking for each fiscal year ending before ,october #a1 #bjad1 and #bd1ihf1cja for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting for each fiscal year ending before ,october #a1 #bjae1 and #f1dge1daj for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae14 #abjc4 ,authorizations for public transportation 7a7 ,formula grants ,section #ecch7;a7 of title #di1 ,united ,states ,code1 is amended-- 7#a7 in paragraph 7#a7 by striking and #g1aeh1ege1cdb for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae and inserting #h1eie1jjj1jjj for fiscal year #bjae1 and #a1hee1bjd1iah for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae2 7#b7 in paragraph 7#b7-- 7,a7 in subparagraph 7,a7 by striking and #ajg1bgd1eba for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting #abh1hjj1jjj for fiscal #bjae1 and #bg1hja1jic for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae12 7,b7 in subparagraph 7,b7 by striking for each of fiscal years #bjac and #bjad and #h1cbh1gfg for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting for each of fiscal years #bjac through #bjae and #b1aeh1dgj for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae12 7,c7 in subparagraph 7,c7 by striking and #c1gac1eje1gec for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting #d1deh1fej1jjj for fiscal year #bjae1 and #ifb1chf1bjb for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae12 7,d7 in subparagraph 7,d7 by striking and #bae1acb1jee for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting #beh1cjj1jjj for fiscal year #bjae1 and #ee1gec1bgi for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae12 7,e7 in subparagraph 7,e7-- 7i7 by striking and #ejf1bbb1dff for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting #fjg1hjj1jjj for fiscal year #bjae1 and #aca1aia1hjc for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae12 7ii7 by striking and #bd1ihf1cja for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting #cj1jjj1jjj for fiscal year #bjae1 and #f1dge1daj for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae12 and 7iii7 by striking and #af1feg1ecd for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting #bj1jjj1jjj for fiscal year #bjae1 and #d1caf1idj for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae12 7,f7 in subparagraph 7,f7 by striking each of fiscal years #bjac and #bjad and #b1dih1fcj for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting each of fiscal years #bjac through #bjae and #fdg1eda for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae12 7,g7 in subparagraph 7,g7 by striking each of fiscal years #bjac and #bjad and #d1afd1chd for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting each of fiscal years #bjac through #bjae and #a1jgi1bce for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae12 7,h7 in subparagraph 7,h7 by striking each of fiscal years #bjac and #bjad and #c1bjf1ege for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting each of fiscal years #bjac through #bjae and #hca1jaa for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae12 7,i7 in subparagraph 7,i7 by striking and #a1hjc1ibg1fga for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting #b1afe1ijj1jjj for fiscal year #bjae1 and #dfg1ejc1jje for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae12 7,j7 in subparagraph 7,j7 by striking and #cef1cjd1feh for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting #dbg1hjj1jjj for fiscal year #bjae1 and #ib1cci1cdd for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae12 and 7,k7 in subparagraph 7,k7 by striking and #dch1jji1hfc for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting #ebe1ijj1jjj for fiscal year #bjae1 and #aac1eac1icd for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae14 7b7 ,research1 development demonstration and deployment projects ,section #ecch7;b7 of title #di1 ,united ,states ,code1 is amended by striking and #eh1cja1cgj for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae and inserting #gj1jjj1jjj for fiscal year #bjae1 and #ae1aji1bij for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae4 7c7 ,transit cooperative research program ,section #ecch7;c7 of title #di1 ,united ,states ,code1 is amended by striking and #e1hcj1acg for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae and inserting #g1jjj1jjj for fiscal year #bjae1 and #a1eaj1ibi for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae4 7d7 ,technical assistance and standards development ,section #ecch7;d7 of title #di1 ,united ,states ,code1 is amended by striking and #e1hcj1acg for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae and inserting #g1jjj1jjj for fiscal year #bjae1 and #a1eaj1ibi for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae4 7e7 ,human resources and training ,section #ecch7;e7 of title #di1 ,united ,states ,code1 is amended by striking and #d1afd1chd for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae and inserting #e1jjj1jjj for fiscal year #bjae1 and #a1jgi1bce for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae4 7f7 ,capital investment grants ,section #ecch7;g7 of title #di1 ,united ,states ,code1 is amended by striking and #a1eeh1bie1hij for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae and inserting #a1ijg1jjj1jjj for fiscal year #bjae1 and #daa1fbj1bai for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae4 7g7 ,administration ,section #ecch7;h7 of title #di1 ,united ,states ,code1 is amended-- 7#a7 in paragraph 7#a7 by striking and #hf1fai1agh for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae and inserting #ajd1jjj1jjj for fiscal year #bjae1 and #bb1ddh1jhg for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae2 7#b7 in paragraph 7#b7 by striking each of fiscal years #bjac and #bjad and not less than #d1afd1chd for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting each of fiscal years #bjac through #bjae and not less than #a1jgi1bce for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae12 and 7#c7 in paragraph 7#c7 by striking each of fiscal years #bjac and #bjad and not less than #hcb1hgg for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting each of fiscal years #bjac through #bjae and not less than #bae1hdg for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae14 #abjd4 ,bus and bus facilities formula grants ,section #ecci7;d77#a7 of title #di1 ,united ,states ,code1 is amended-- 7#a7 by striking each of fiscal years #bjac and #bjad and #ed1eec1dbe for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting each of fiscal years #bjac through #bjae and #ad1acg1igh for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae12 7#b7 by striking #a1jda1jif for such period and inserting #bfi1hji for such period2 and 7#c7 by striking #daf1dch for such period and inserting #ajg1ibc for such period4 ,d ,hazardous ,materials #acja4 ,authorization of appropriations 7a7 ,in general ,section #eabh7;a7 of title #di1 ,united ,states ,code1 is amended-- 7#a7 by striking and at the end of paragraph 7#b72 and 7#b7 by striking paragraph 7#c7 and inserting the following3 7#c7 #db1gfb1jjj for fiscal year #bjae2 and 7#d7 #i1bcj1jdi for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae4 4 7b7 ,hazardous materials emergency preparedness fund ,section #eabh7;b7 of title #di1 ,united ,states ,code1 is amended-- 7#a7 in paragraph 7#a7-- 7,a7 in the paragraph heading by striking ,fiscal years #bjac and #bjad and inserting ,fiscal years #bjac through #bjae2 and 7,b7 in the matter preceding subparagraph 7,a7 by striking fiscal years #bjac and #bjad and inserting fiscal years #bjac through #bjae2 and 7#b7 by striking paragraph 7#b7 and inserting the following3 7#b7 ,fiscal year #bjaf ,from the ,hazardous ,materials ,emergency ,preparedness ,fund established under section #eaaf7;i71 the ,secretary may expend for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae-- 7,a7 #dj1egi to carry out section #eaae2 7,b7 #d1gje1dfd to carry out subsections 7a7 and 7b7 of section #eaaf1 of which not less than #b1idf1caa shall be available to carry out section #eaaf7;b72 7,c7 #cb1cgg to carry out section #eaaf7;f72 7,d7 #acd1ijd to publish and distribute the ,emergency ,response ,guidebook under section #eaaf7;i77#c72 and 7,e7 #bae1hdg to carry out section #eaaf7;j74 4 7c7 ,hazardous materials training grants ,section #eabh7;c7 of title #di1 ,united ,states ,code1 is amended by striking each of the fiscal years #bjac and #bjad and #c1cca1ejg for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting each of fiscal years #bjac through #bjae and #hfc1chh for the period beginning on ,october #a1 #bjae1 and ending on ,december #ah1 #bjae14 ,,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 ,august #a1 #bjae in subsections 7b77#f77;,b71 7c77#a71 and 7e77#c7 and inserting ,december #ai1 #bjae1 and 7#b7 by striking ,highway and ,transportation ,funding ,act of #bjae in subsections 7c77#a7 and 7e77#c7 and inserting ,highway and ,transportation ,funding ,act of #bjae1 ,part ,,ii4 7b7 ,sport ,fish ,restoration and ,boating ,trust ,fund ,section #iejd of such ,code is amended-- 7#a7 by striking ,highway and ,transportation ,funding ,act of #bjae each place it appears in subsection 7b77#b7 and inserting ,highway and ,transportation ,funding ,act of #bjae1 ,part ,,ii1 and 7#b7 by striking ,august #a1 #bjae in subsection 7d77#b7 and inserting ,december #ai1 #bjae4 7c7 ,leaking ,underground ,storage ,tank ,trust ,fund ,section #iejh7;e77#b7 of such ,code is amended by striking ,august #a1 #bjae and inserting ,december #ai1 #bjae4 #bjjb4 ,funding of ,highway ,trust ,fund ,section #iejc7;f7 of the ,internal ,revenue ,code of #aihf is amended by redesignating paragraph 7#g7 as paragraph 7#h7 and by inserting after paragraph 7#f7 the following new paragraph3 7#g7 ,additional sums ,out of money in the ,treasury not otherwise appropriated1 there is hereby appropriated-- 7,a7 #f1jfh1jjj1jjj to the ,highway ,account 7as defined in subsection 7e77#e77;,b77 in the ,highway ,trust ,fund2 and 7,b7 #b1jjj1jjj1jjj to the ,mass ,transit ,account in the ,highway ,trust ,fund4 4 #bjjc4 ,modification of mortgage reporting requirements 7a7 ,information return requirements ,section #fjej;,h7b77#b7 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,g7 and by inserting after subparagraph 7,c7 the following new subparagraphs3 7,d7 the amount of outstanding principal on the mortgage as of the beginning of such calendar year1 7,e7 the date of the origination of the mortgage1 7,f7 the address 7or other description in the case of property without an address7 of the property which secures the mortgage1 and 4 7b7 ,statements to individuals ,section #fjej;,h7d77#b7 of such ,code is amended by striking subsection 7b77#b77;,c7 and inserting subparagraphs 7,c71 7,d71 7,e71 and 7,f7 of subsection 7b77#b74 7c7 ,effective date ,the amendments made by this section shall apply to returns required to be made1 and statements required to be furnished1 after ,december #ca1 #bjaf4 #bjjd4 ,consistent basis reporting between estate and person acquiring property from decedent 7a7 ,property acquired from a decedent ,section #ajad of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subsection3 7f7 ,basis must be consistent with estate tax return ,for purposes of this section-- 7#a7 ,in general ,the basis of any property to which subsection 7a7 applies shall not exceed-- 7,a7 in the case of property the final value of which has been determined for purposes of the tax imposed by chapter #aa on the estate of such decedent1 such value1 and 7,b7 in the case of property not described in subparagraph 7,a7 and with respect to which a statement has been furnished under section #fjce7;a7 identifying the value of such property1 such value4 7#b7 ,exception ,paragraph 7#a7 shall only apply to any property whose inclusion in the decedent's estate increased the liability for the tax imposed by chapter #aa 7reduced by credits allowable against such tax7 on such estate4 7#c7 ,determination ,for purposes of paragraph 7#a71 the basis of property has been determined for purposes of the tax imposed by chapter #aa if-- 7,a7 the value of such property is shown on a return under section #fjah and such value is not contested by the ,secretary before the expiration of the time for assessing a tax under chapter #aa1 7,b7 in a case not described in subparagraph 7,a71 the value is specified by the ,secretary and such value is not timely contested by the executor of the estate1 or 7,c7 the value is determined by a court or pursuant to a settlement agreement with the ,secretary4 7#d7 ,regulations ,the ,secretary may by regulations provide exceptions to the application of this subsection4 4 7b7 ,information reporting 7#a7 ,in general ,subpart ,a of part ,,iii of subchapter ,a of chapter #fa of such ,code is amended by inserting after section #fjcd;,a the following new section3 #fjce4 ,basis information to persons acquiring property from decedent 7a7 ,information with respect to property acquired from decedents 7#a7 ,in general ,the executor of any estate required to file a return under section #fjah7;a7 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 prescribe4 7#b7 ,statements by beneficiaries ,each person required to file a return under section #fjah7;b7 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 7#a74 7#c7 ,time for furnishing statement 7,a7 ,in general ,each statement required to be furnished under paragraph 7#a7 or 7#b7 shall be furnished at such time as the ,secretary may prescribe1 but in no case at a time later than the earlier of-- 7i7 the date which is #cj days after the date on which the return under section #fjah was required to be filed 7including extensions1 if any71 or 7ii7 the date which is #cj days after the date such return is filed4 7,b7 ,adjustments ,in any case in which there is an adjustment to the information required to be included on a statement filed under paragraph 7#a7 or 7#b7 after such statement has been filed1 a supplemental statement under such paragraph shall be filed not later than the date which is #cj days after such adjustment is made4 7b7 ,regulations ,the ,secretary shall prescribe such regulations as necessary to carry out this section1 including regulations relating to-- 7#a7 the application of this section to property with regard to which no estate tax return is required to be filed1 and 7#b7 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 property4 4 7#b7 ,penalty for failure to file 7,a7 ,return ,section #fgbd7;d77#a7 of such ,code is amended by striking and at the end of subparagraph 7,b71 by striking the period at the end of subparagraph 7,c7 and inserting 1 and1 and by adding at the end the following new subparagraph3 7,d7 any statement required to be filed with the ,secretary under section #fjce4 4 7,b7 ,statement ,section #fgbd7;d77#b7 of such ,code is amended by striking or at the end of subparagraph 7,,gg71 by striking the period at the end of subparagraph 7,,hh7 and inserting 1 or1 and by adding at the end the following new subparagraph3 7,,ii7 section #fjce 7other than a statement described in paragraph 7#a77;,d774 4 7#c7 ,clerical amendment ,the table of sections for subpart ,a of part ,,iii of subchapter ,a of chapter #fa of such ,code is amended by inserting after the item relating to section #fjcd;,a the following new item3 ,sec4 #fjce4 ,basis information to persons acquiring property from decedent4 4 7c7 ,penalty for inconsistent reporting 7#a7 ,in general ,section #fffb7;b7 of such ,code is amended by inserting after paragraph 7#g7 the following new paragraph3 7#h7 ,any inconsistent estate basis4 4 7#b7 ,inconsistent basis reporting ,section #fffb of such ,code is amended by adding at the end the following new subsection3 7k7 ,inconsistent estate basis reporting ,for purposes of this section1 there is an #8inconsistent estate basis' if the basis of property claimed on a return exceeds the basis as determined under section #ajad7;f74 4 7d7 ,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 ,act4 #bjje4 ,clarification of #f-year statute of limitations in case of overstatement of basis 7a7 ,in general ,section #feja7;e77#a77;,b7 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 and 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 income4 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 ,tax return due dates 7a7 ,due dates for returns of partnerships1 ,s corporations1 and ,c corporations 7#a7 ,partnerships and ,s corporations 7,a7 ,in general ,so much of subsection 7b7 of #fjgb of the ,internal ,revenue ,code of #aihf as precedes the second sentence thereof is amended to read as follows3 7b7 ,returns of partnerships and ,s corporations ,returns of partnerships under section #fjca and returns of ,s corporations under sections #fjab and #fjcg made on the basis of the calendar year shall be filed on or before the #aeth day of ,march following the close of the calendar year1 and such returns made on the basis of a fiscal year shall be filed on or before the #aeth day of the third month following the close of the fiscal year4 4 7,b7 ,conforming amendment ,section #fjgb7;a7 of such ,code is amended by striking #fjag1 or #fjca and inserting or #fjag4 7#b7 ,conforming amendments relating to ,c corporation due date of #aeth day of fourth month following taxable year 7,a7 ,section #agj7;a77#b77;,b7 of such ,code is amended by striking third month and inserting fourth month4 7,b7 ,section #efc of such ,code is amended by striking third month each place it appears and inserting fourth month4 7,c7 ,section #aced7;d77#a77;,b77i7 of such ,code is amended by striking #c;d month and inserting #dth month4 7,d7 ,subsections 7a7 and 7c7 of section #fafg of such ,code are each amended by striking third month and inserting fourth month4 7,e7 ,section #fdbe7;a77#a7 of such ,code is amended by striking third month and inserting fourth month4 7,f7 ,subsections 7b77#b77;,a71 7g77#c71 and 7h77#a7 of section #ffee of such ,code are each amended by striking #crd month and inserting #dth month4 7,g7 ,section #ffee7;g77#d7 of such ,code is amended by redesignating subparagraph 7,e7 as subparagraph 7,f7 and by inserting after subparagraph 7,d7 the following new subparagraph3 7,e7 ,subsection 7b77#b77;,a7 shall be applied by substituting #crd month for #dth month4 4 7#c7 ,effective dates 7,a7 ,in general ,except as provided in subparagraph 7,b71 the amendments made by this subsection shall apply to returns for taxable years beginning after ,december #ca1 #bjae4 7,b7 ,special rule for c corporations with fiscal years ending on ,june #cj ,in the case of any ,c corporation with a taxable year ending on ,june #cj1 the amendments made by this subsection shall apply to returns for taxable years beginning after ,december #ca1 #bjbe4 7b7 ,modification of due dates by regulation ,in the case of returns for taxable years beginning after ,december #ca1 #bjae1 the ,secretary of the ,treasury1 or the ,secretary's designee1 shall modify appropriate regulations to provide as follows3 7#a7 ,the maximum extension for the returns of partnerships filing ,form #ajfe shall be a #f-month period ending on ,september #ae for calendar year taxpayers4 7#b7 ,the maximum extension for the returns of trusts filing ,form #ajda shall be a #e-month period ending on ,september #cj for calendar year taxpayers4 7#c7 ,the maximum extension for the returns of employee benefit plans filing ,form #eejj shall be an automatic #c-month period ending on ,november #ae for calendar year plans4 7#d7 ,the maximum extension for the returns of organizations exempt from income tax filing ,form #iij 7series7 shall be an automatic #f-month period ending on ,november #ae for calendar year filers4 7#e7 ,the maximum extension for the returns of organizations exempt from income tax that are required to file ,form #dgbj returns of excise taxes shall be an automatic #f-month period beginning on the due date for filing the return 7without regard to any extensions74 7#f7 ,the maximum extension for the returns of trusts required to file ,form #ebbg shall be an automatic #f-month period beginning on the due date for filing the return 7without regard to any extensions74 7#g7 ,the maximum extension for filing ,form #fjfi1 ,return of ,excise ,tax on ,excess ,contributions to ,black ,lung ,benefit ,trust ,under ,section #diec and ,computation of ,section #aib ,deduction1 shall be an automatic #f-month period beginning on the due date for filing the return 7without regard to any extensions74 7#h7 ,the maximum extension for a taxpayer required to file ,form #hhgj shall be an automatic #f-month period beginning on the due date for filing the return 7without regard to any extensions74 7#i7 ,the due date of ,form #cebj-;,a1 ,annual ,information ,return of a ,foreign ,trust with a ,united ,states ,owner1 shall be the #aeth day of the #c;d month after the close of the trust's taxable year1 and the maximum extension shall be a #f-month period beginning on such day4 7#aj7 ,the due date of ,form #cebj1 ,annual ,return to ,report ,transactions with ,foreign ,trusts and ,receipt of ,certain ,foreign ,gifts1 for calendar year filers shall be ,april #ae with a maximum extension for a #f-month period ending on ,october #ae4 7#aa7 ,the due date of ,fin,c,e,n ,report #aad 7relating to ,report of ,foreign ,bank and ,financial ,accounts7 shall be ,april #ae with a maximum extension for a #f-month period ending on ,october #ae and with provision for an extension under rules similar to the rules in ,treas4 ,reg4 section #a4fjha-e4 ,for any taxpayer required to file such ,form for the first time1 any penalty for failure to timely request for1 or file1 an extension1 may be waived by the ,secretary4 7c7 ,corporations permitted statutory automatic #f-month extension of income tax returns 7#a7 ,in general ,section #fjha7;b7 of such ,code is amended-- 7,a7 by striking #c months and inserting #f months1 and 7,b7 by adding at the end the following3 ,in the case of any return for a taxable year of a ,c corporation which ends on ,december #ca and begins before ,january #a1 #bjbf1 the first sentence of this subsection shall be applied by substituting #e months for #f months4 ,in the case of any return for a taxable year of a ,c corporation which ends on ,june #cj and begins before ,january #a1 #bjbf1 the first sentence of this subsection shall be applied by substituting #g months for #f months44 7#b7 ,effective date ,the amendments made by this subsection shall apply to returns for taxable years beginning after ,december #ca1 #bjae4 #bjjg4 ,transfers of excess pension assets to retiree health accounts 7a7 ,in general ,section #dbj7;b77#d7 of the ,internal ,revenue ,code of #aihf is amended by striking ,december #ca1 #bjba and inserting ,december #ca1 #bjbe4 7b7 ,conforming ,,erisa amendments 7#a7 ,sections #aja7;e77#c71 #djc7;c77#a71 and #djh7;b77#ac7 of the ,employee ,retirement ,income ,security ,act of #aigd 7#bi ,u4,s4,c4 #ajba7;e77#c71 #aajc7;c77#a71 #aajh7;b77#ac77 are each amended by striking ,,map-#ba' and inserting ,highway and ,transportation ,funding ,act of #bjae1 ,part ,,ii4 7#b7 ,section #djh7;b77#ac7 of such ,act 7#bi ,u4,s4,c4 #aajh7;b77#ac77 is amended by striking ,january #a1 #bjbb and inserting ,january #a1 #bjbf4 #bjjh4 ,equalization of ,highway ,trust ,fund excise taxes on liquefied natural gas1 liquefied petroleum gas1 and compressed natural gas 7a7 ,liquefied petroleum gas 7#a7 ,in general ,section #djda7;a77#b77;,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 ,section #djda7;a77#b7 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 ,for purposes of the preceding sentence1 a ,btu content of #aae1djj 7lower heating value7 is equal to #e4ge pounds of liquefied petroleum gas4 4 7b7 ,liquefied natural gas 7#a7 ,in general ,section #djda7;a77#b77;,b7 of such ,code1 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 ,section #djda7;a77#b7 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 ,for purposes of the preceding sentence1 a ,btu content of #abh1gjj 7lower heating value7 is equal to #f4jf pounds of liquefied natural gas4 4 7#c7 ,conforming amendments ,section #djda7;a77#b77;,b77iii7 of such ,code1 as redesignated by subsection 7a77#a71 is amended-- 7,a7 by striking liquefied natural gas11 and 7,b7 by striking peat71 and and inserting peat7 and4 7c7 ,energy equivalent of a gallon of gasoline to compressed natural gas ,section #djda7;a77#c7 of such ,code is amended by adding at the end the following3 7,d7 ,energy equivalent of a gallon of gasoline ,for purposes of this paragraph1 the term energy equivalent of a gallon of gasoline means #e4ff pounds of compressed natural gas4 4 7d7 ,effective date ,the amendments made by this section shall apply to any sale or use of fuel after ,december #ca1 #bjae4 ,,iii ,additional ,provisions #cjja4 ,service fees ,paragraph 7#d7 of section #ddidj7;i7 of title #di1 ,united ,states ,code1 is amended by adding at the end the following new subparagraphs3 7,k7 #a1efj1jjj1jjj for fiscal year #bjbd4 7,l7 #a1fjj1jjj1jjj for fiscal year #bjbe4 4 ,passed the ,house of ,representatives ,july #ae1 #bjae4,karen ,l4 ,haas1,clerk ,july #ba1 #bjae,read the second time and placed on the calendar