,,ii ,cal5d> ,no4 #aeg #aad? ,,congress #a/ ,session ,h4 ,r4 #cjch ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,july #af1 #bjae,receiv$2 read ! fir/ "t ,july #ba1 #bjae,read ! second "t & plac$ on ! cal5d> ,,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 purposes4 #a4 ,%ort title2 reconciliation ( funds2 table ( cont5ts 7a7 ,%ort title ,?is ,act may be cit$ z ! ,highway & ,transportation ,fund+ ,act ( #bjae1 ,"p ,,ii4 7b7 ,reconciliation ( funds ,! ,secret>y ( ,transportation %all r$uce ! am\nt apportion$ or allocat$ = a program1 project1 or activity "u ?is ,act 9 fiscal ye> #bjae by am\nts apportion$ or allocat$ pursuant to ! ,highway & ,transportation ,fund+ ,act ( #bjad & ! ,highway & ,transportation ,fund+ ,act ( #bjae1 includ+ ! am5dm5ts made by su* ,acts1 = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae4 7c7 ,table ( cont5ts ,! table ( cont5ts = ?is ,act is z foll[s3 ,sec4 #a4 ,%ort title2 reconciliation ( funds2 table ( cont5ts4 ,title ,i--,surface ,transportation ,program ,ext5sion ,subtitle ,a--,f$]al-,aid ,highways ,sec4 #ajja4 ,ext5sion ( ,f$]al-aid highway programs4 ,sec4 #ajjb4 ,adm9i/rative exp5ses4 ,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 ,=mula grants = rural areas4 ,sec4 #abjb4 ,apportionm5t ( appropriations = =mula grants4 ,sec4 #abjc4 ,au?orizations = public transportation4 ,sec4 #abjd4 ,bus & bus facilities =mula grants4 ,subtitle ,d--,haz>d\s ,mat]ials ,sec4 #acja4 ,au?orization ( appropriations4 ,title ,,ii--,rev5ue ,provisions ,sec4 #bjja4 ,ext5sion ( ,highway ,tru/ ,fund exp5diture au?ority4 ,sec4 #bjjb4 ,fund+ ( ,highway ,tru/ ,fund4 ,sec4 #bjjc4 ,modification ( mortgage report+ requirem5ts4 ,sec4 #bjjd4 ,consi/5t basis report+ betwe5 e/ate & p]son acquir+ prop]ty f dec$5t4 ,sec4 #bjje4 ,cl>ification ( #f-ye> /atute ( limitations 9 case ( ov]/atem5t ( basis4 ,sec4 #bjjf4 ,tax return due dates4 ,sec4 #bjjg4 ,transf]s ( excess p5sion assets to retiree heal? acc\nts4 ,sec4 #bjjh4 ,equalization ( ,highway ,tru/ ,fund excise taxes on liquefi$ natural gas1 liquefi$ petroleum gas1 & compress$ natural gas4 ,title ,,iii--,additional ,provisions ,sec4 #cjja4 ,s]vice fees4 ,i ,surface ,transportation ,program ,ext5sion ,a ,f$]al-,aid ,highways #ajja4 ,ext5sion ( ,f$]al-aid highway programs 7a7 ,9 g5]al ,section #ajja7;a7 ( ! ,highway & ,transportation ,fund+ ,act ( #bjad 7#abh ,/at4 #ahdj7 is am5d$ by /rik+ ,july #ca1 #bjae & ins]t+ ,decemb] #ah1 #bjae4 7b7 ,au?orization ( appropriations 7#a7 ,highway ,tru/ ,fund ,section #ajja7;b77#a7 ( ! ,highway & ,transportation ,fund+ ,act ( #bjad 7#abh ,/at4 #ahdj7 is am5d$ to read z foll[s3 7#a7 ,highway tru/ fund ,except z provid$ 9 section #ajjb1 !re is au?oriz$ to be appropriat$ out ( ! ,highway ,tru/ ,fund 7o!r ?an ! ,mass ,transit ,acc\nt7-- 7,a7 = fiscal ye> #bjae1 a sum equal to ! 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 7,public ,law #aab-ada7 & title #bc1 ,unit$ ,/ates ,code 7exclud+ *apt] #d ( t title72 & 7,b7 = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae1 #gi_/cff ( ! total am\nt au?oriz$ to be appropriat$ out ( ! ,highway ,tru/ ,fund 7o!r ?an ! ,mass ,transit ,acc\nt7 = programs1 projects1 & activities = fiscal ye> #bjae "u divisions ,a & ,e ( ,,map-#ba 7,public ,law #aab-ada7 & title #bc1 ,unit$ ,/ates ,code 7exclud+ *apt] #d ( t title74 4 7#b7 ,g5]al fund ,section #aabc7;h77#a7 ( ,,map-#ba 7#bc ,u4,s4,c4 #bjb note7 is am5d$ by /rik+ ea* ( fiscal ye>s #bjac & #bjad & #bd1ihf1cja out ( ! g5]al fund ( ! ,treasury to c>ry out ! program = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae & ins]t+ ea* ( fiscal ye>s #bjac ?r\gh #bjae & #f1dge1daj out ( ! g5]al fund ( ! ,treasury to c>ry out ! program = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae4 7c7 ,use ( funds 7#a7 ,9 g5]al ,section #ajja7;c77#a7 ( ! ,highway & ,transportation ,fund+ ,act ( #bjad 7#abh ,/at4 #ahdj7 is am5d$ by /rik+ 7#a7 ,9 g5]al4-- & all t foll[s ?r\gh to c>ry out programs & ins]t+ ! foll[+3 7#a7 ,9 g5]al ,except z o!rwise expressly provid$ 9 ?is subtitle1 funds au?oriz$ to be appropriat$ "u subsection 7b77#a7-- 7,a7 = fiscal ye> #bjae %all be di/ribut$1 adm9i/]$1 limit$1 & made available = obligation 9 ! same mann] & at ! same levels z ! am\nts ( funds au?oriz$ to be appropriat$ out ( ! ,highway ,tru/ ,fund 7o!r ?an ! ,mass ,transit ,acc\nt7 = fiscal ye> #bjad2 & 7,b7 = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae1 %all be di/ribut$1 adm9i/]$1 limit$1 & made available = obligation 9 ! same mann] & at ! same levels z #gi_/cff ( ! am\nts ( funds au?oriz$ to be appropriat$ out ( ! ,highway ,tru/ ,fund 7o!r ?an ! ,mass ,transit ,acc\nt7 = fiscal ye> #bjae1 to c>ry out programs 4 7#b7 ,obligation ceil+ ,section #aajb ( ,,map-#ba 7#bc ,u4,s4,c4 #ajd note7 is am5d$-- 7,a7 9 subsection 7a7-- 7i7 by /rik+ & at ! end ( p>agraph 7#b72 & 7ii7 by /rik+ p>agraph 7#c7 & ins]t+ ! foll[+3 7#c7 #dj1bef1jjj1jjj = fiscal ye> #bjae2 & 7#d7 #h1fhi1acf1fab = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae4 2 7,b7 9 subsection 7b77#ab7-- 7i7 by /rik+ ea* ( fiscal ye>s #bjac ?r\gh #bjad & ins]t+ ea* ( fiscal ye>s #bjac ?r\gh #bjae2 & 7ii7 by /rik+ 1 & = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae1 only 9 an am\nt equal to #fci1jjj1jjj1 less any r$uctions t w\ld h o!rwise be5 requir$ = t ye> by section #bea;,a ( ! ,balanc$ ,budget & ,em]g5cy ,deficit ,control ,act ( #aihe 7#b ,u4,s4,c4 #ija;a71 !n multipli$ by #cjdcfe = t p]iod & ins]t+ 1 & = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae1 only 9 an am\nt equal to #fci1jjj1jjj1 less any r$uctions t w\ld h o!rwise be5 requir$ = t ye> by section #bea;,a ( ! ,balanc$ ,budget & ,em]g5cy ,deficit ,control ,act ( #aihe 7#b ,u4,s4,c4 #ija;a71 !n multipli$ by #gi_/cff = t p]iod2 7,c7 9 subsection 7c7-- 7i7 9 ! matt] prec$+ p>agraph 7#a7 by /rik+ ea* ( fiscal ye>s #bjac ?r\gh #bjad & = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae & ins]t+ ea* ( fiscal ye>s #bjac ?r\gh #bjae & = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae2 & 7ii7 9 p>agraph 7#b7 9 ! matt] prec$+ subp>agraph 7,a7 by /rik+ = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae1 t is equal to #cjdcfe ( su* unobligat$ balance & ins]t+ = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae1 t is equal to #gi_/cff ( su* unobligat$ balance2 7,d7 9 subsection 7d7 9 ! matt] prec$+ p>agraph 7#a7 by /rik+ #bjae & ins]t+ #bjaf2 & 7,e7 9 subsection 7f77#a7 9 ! matt] prec$+ subp>agraph 7,a7 by /rik+ ea* ( fiscal ye>s #bjac ?r\gh #bjad & = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae & ins]t+ ea* ( fiscal ye>s #bjac ?r\gh #bjae & = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae4 #ajjb4 ,adm9i/rative exp5ses ,section #ajjb ( ! ,highway & ,transportation ,fund+ ,act ( #bjad 7#abh ,/at4 #ahdb7 is am5d$-- 7#a7 9 subsection 7a7 by /rik+ = adm9i/rative exp5ses ( ! ,f$]al-aid highway program #cff1dfe1gec = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae4 & ins]t+ = adm9i/rative exp5ses ( ! ,f$]al-aid highway program-- 7#a7 #ddj1jjj1jjj = fiscal ye> #bjae2 & 7#b7 #id1igb1fgh = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae4 2 & 7#b7 by /rik+ subsection 7b77#b7 & ins]t+ ! foll[+3 7#b7 = fiscal ye> #bjae & = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae1 subject to ! limitations on adm9i/rative exp5ses "u ! head+ ,f$]al ,highway ,adm9i/ration 9 appropriations ,acts t apply1 respectively1 to t fiscal ye> & p]iod4 4 ,b ,ext5sion ( ,highway ,safety ,programs #aaja4 ,ext5sion ( ,national ,highway ,traffic ,safety ,adm9i/ration highway safety programs 7a7 ,ext5sion ( programs 7#a7 ,highway safety programs ,section #caaja7;a77#a7 ( ,,map-#ba 7#abf ,/at4 #gcc7 is am5d$-- 7,a7 by /rik+ & at ! end ( subp>agraph 7,b72 & 7,b7 by /rik+ subp>agraph 7,c7 & ins]t+ ! foll[+3 7,c7 #bce1jjj1jjj = fiscal ye> #bjae2 & 7,d7 #ej1gbd1jdd = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae4 4 7#b7 ,highway safety rese>* & developm5t ,section #caaja7;a77#b7 ( ,,map-#ba 7#abf ,/at4 #gcc7 is am5d$-- 7,a7 by /rik+ & at ! end ( subp>agraph 7,b72 & 7,b7 by /rik+ subp>agraph 7,c7 & ins]t+ ! foll[+3 7,c7 #aac1ejj1jjj = fiscal ye> #bjae2 & 7,d7 #bd1dih1fcd = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae4 4 7#c7 ,national priority safety programs ,section #caaja7;a77#c7 ( ,,map-#ba 7#abf ,/at4 #gcc7 is am5d$-- 7,a7 by /rik+ & at ! end ( subp>agraph 7,b72 & 7,b7 by /rik+ subp>agraph 7,c7 & ins]t+ ! foll[+3 7,c7 #bgb1jjj1jjj = fiscal ye> #bjae2 & 7,d7 #eh1gaj1chc = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae4 4 7#d7 ,national driv] regi/] ,section #caaja7;a77#d7 ( ,,map-#ba 7#abf ,/at4 #gcc7 is am5d$-- 7,a7 by /rik+ & at ! end ( subp>agraph 7,b72 & 7,b7 by /rik+ subp>agraph 7,c7 & ins]t+ ! foll[+3 7,c7 #e1jjj1jjj = fiscal ye> #bjae2 & 7,d7 #a1jgi1bce = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae4 4 7#e7 ,high visibility en=cem5t program 7,a7 ,au?orization ( appropriations ,section #caaja7;a77#e7 ( ,,map-#ba 7#abf ,/at4 #gcc7 is am5d$-- 7i7 by /rik+ & at ! end ( subp>agraph 7,b72 & 7ii7 by /rik+ subp>agraph 7,c7 & ins]t+ ! foll[+3 7,c7 #bi1jjj1jjj = fiscal ye> #bjae2 & 7,d7 #f1bei1efc = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae4 4 7,b7 ,law en=cem5t campaigns ,section #bjji7;a7 ( ,,safetea-,,lu 7#bc ,u4,s4,c4 #djb note7 is am5d$-- 7i7 9 ! fir/ s5t5ce by /rik+ ea* ( fiscal ye>s #bjac & #bjad & 9 ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae & ins]t+ ea* ( fiscal ye>s #bjac ?r\gh #bjae & 9 ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae2 & 7ii7 9 ! second s5t5ce by /rik+ ea* ( fiscal ye>s #bjac & #bjad & 9 ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae1 & ins]t+ ea* ( fiscal ye>s #bjac ?r\gh #bjae & 9 ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae14 7#f7 ,adm9i/rative exp5ses ,section #caaja7;a77#f7 ( ,,map-#ba 7#abf ,/at4 #gcc7 is am5d$-- 7,a7 by /rik+ & at ! end ( subp>agraph 7,b72 & 7,b7 by /rik+ subp>agraph 7,c7 & ins]t+ ! foll[+3 7,c7 #be1ejj1jjj = fiscal ye> #bjae2 & 7,d7 #e1ejd1jih = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae4 4 7b7 ,coop]ative rese>* & evaluation ,section #djc7;f77#a7 ( title #bc1 ,unit$ ,/ates ,code1 is am5d$ by /rik+ ea* fiscal ye> end+ be=e ,octob] #a1 #bjad1 & #b1jhb1aib ( ! total am\nt available = apportionm5t to ! ,/ates = highway safety programs "u section #djb7;c7 9 ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae1 & ins]t+ ea* fiscal ye> end+ be=e ,octob] #a1 #bjae1 & #eci1fag ( ! total am\nt available = apportionm5t to ! ,/ates = highway safety programs "u section #djb7;c7 9 ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae14 7c7 ,applicability ( title #bc ,section #caaja7;c7 ( ,,map-#ba 7#abf ,/at4 #gcc7 is am5d$ by /rik+ fiscal ye>s #bjac & #bjad & = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae1 & ins]t+ ea* ( fiscal ye>s #bjac ?r\gh #bjae & = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae14 #aajb4 ,ext5sion ( ,f$]al ,motor ,c>ri] ,safety ,adm9i/ration programs 7a7 ,motor c>ri] safety grants ,section #caajd7;a7 ( title #di1 ,unit$ ,/ates ,code1 is am5d$-- 7#a7 by /rik+ & at ! end ( p>agraph 7#i72 & 7#b7 by /rik+ p>agraph 7#aj7 & ins]t+ ! foll[+3 7#aj7 #bah1jjj1jjj = fiscal ye> #bjae2 & 7#aa7 #dg1jed1fde = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae4 4 7b7 ,adm9i/rative exp5ses ,section #caajd7;i77#a7 ( title #di1 ,unit$ ,/ates ,code1 is am5d$-- 7#a7 by /rik+ & at ! end ( subp>agraph 7,i72 & 7#b7 by /rik+ subp>agraph 7,j7 & ins]t+ ! foll[+3 7,j7 #bei1jjj1jjj = fiscal ye> #bjae2 & 7,k7 #ee1ijd1cgb = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae4 4 7c7 ,grant programs 7#a7 ,comm]cial driv]'s lic5se program improvem5t grants ,section #daja7;c77#a7 ( ,,safetea-,,lu 7#aai ,/at4 #agae7 is am5d$ by /rik+ ea* ( fiscal ye>s #bjac & #bjad & #bd1ihf1cja = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae & ins]t+ ea* ( fiscal ye>s #bjac ?r\gh #bjae & #f1dge1daj = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae4 7#b7 ,bord] en=cem5t grants ,section #daja7;c77#b7 ( ,,safetea-,,lu 7#aai ,/at4 #agae7 is am5d$ by /rik+ ea* ( fiscal ye>s #bjac & #bjad & #bf1feb1jee = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae & ins]t+ ea* ( fiscal ye>s #bjac ?r\gh #bjae & #f1ijg1ajd = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae4 7#c7 ,p]=mance & regi/ration in=mation sy/em managem5t grant program ,section #daja7;c77#c7 ( ,,safetea-,,lu 7#aai ,/at4 #agae7 is am5d$ by /rik+ ea* ( fiscal ye>s #bjac & #bjad & #d1afd1chd = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae & ins]t+ ea* ( fiscal ye>s #bjac ?r\gh #bjae & #a1jgi1bce = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae4 7#d7 ,comm]cial vehicle in=mation sy/ems & networks deploym5t program ,section #daja7;c77#d7 ( ,,safetea-,,lu 7#aai ,/at4 #agae7 is am5d$ by /rik+ ea* ( fiscal ye>s #bjac & #bjad & #bj1hba1iah = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae & ins]t+ ea* ( fiscal ye>s #bjac ?r\gh #bjae & #e1cif1age = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae4 7#e7 ,safety data improvem5t grants ,section #daja7;c77#e7 ( ,,safetea-,,lu 7#aai ,/at4 #agae7 is am5d$ by /rik+ ea* ( fiscal ye>s #bjac & #bjad & #b1dih1fcj = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae & ins]t+ ea* ( fiscal ye>s #bjac ?r\gh #bjae & #fdg1eda = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae4 7d7 ,high-priority activities ,section #caajd7k77#b7 ( title #di1 ,unit$ ,/ates ,code1 is am5d$ by /rik+ ea* ( fiscal ye>s #bjjf ?r\gh #bjad & up to #ab1dic1aea = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae1 & ins]t+ ea* ( fiscal ye>s #bjjf ?r\gh #bjae & up to #c1bcg1gje = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae14 7e7 ,new entrant audits ,section #caadd7;g77#e77;,b7 ( title #di1 ,unit$ ,/ates ,code1 is am5d$ by /rik+ p] fiscal ye> & up to #bf1feb1jee = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae1 & ins]t+ p] fiscal ye> & up to #f1ijg1ajd = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae14 7f7 ,outrea* & education ,section #dabg7;e7 ( ,,safetea-,,lu 7#aai ,/at4 #agda7 is am5d$ by /rik+ ea* ( fiscal ye>s #bjac & #bjad & #c1cca1ejg to ! ,f$]al ,motor ,c>ri] ,safety ,adm9i/ration = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae1 & ins]t+ ea* ( fiscal ye>s #bjac ?r\gh #bjae & #hfc1chh to ! ,f$]al ,motor ,c>ri] ,safety ,adm9i/ration = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae14 7g7 ,grant program = comm]cial motor vehicle op]ators ,section #dacd7;c7 ( ,,safetea-,,lu 7#di ,u4,s4,c4 #cacja note7 is am5d$ by /rik+ ea* ( fiscal ye>s #bjje ?r\gh #bjad & #hcb1hgg = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae1 & ins]t+ ea* ( fiscal ye>s #bjje ?r\gh #bjae & #bae1hdg = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae14 #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+ ea* fiscal ye> ?r\gh #bjad & = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae & ins]t+ ea* fiscal ye> ?r\gh #bjae & = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae2 & 7#b7 9 subsection 7b77#a77;,a7 by /rik+ = ea* fiscal ye> end+ be=e ,octob] #a1 #bjad1 & = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae1 & ins]t+ = ea* fiscal ye> end+ be=e ,octob] #a1 #bjae1 & = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae14 ,c ,public ,transportation ,programs #abja4 ,=mula grants = rural areas ,section #ecaa7;c77#a7 ( title #di1 ,unit$ ,/ates ,code1 is am5d$-- 7#a7 9 subp>agraph 7,a7 by /rik+ = ea* fiscal ye> end+ be=e ,octob] #a1 #bjad1 & #d1afd1chd = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae1 & ins]t+ = ea* fiscal ye> end+ be=e ,octob] #a1 #bjae1 & #a1jgi1bce = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae12 & 7#b7 9 subp>agraph 7,b7 by /rik+ = ea* fiscal ye> end+ be=e ,octob] #a1 #bjad1 & #bj1hba1iah = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae1 & ins]t+ = ea* fiscal ye> end+ be=e ,octob] #a1 #bjae1 & #e1cif1age = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae14 #abjb4 ,apportionm5t ( appropriations = =mula grants ,section #eccf7;h77#a7 ( title #di1 ,unit$ ,/ates ,code1 is am5d$ by /rik+ = ea* fiscal ye> end+ be=e ,octob] #a1 #bjad1 & #bd1ihf1cja = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae1 & ins]t+ = ea* fiscal ye> end+ be=e ,octob] #a1 #bjae1 & #f1dge1daj = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae14 #abjc4 ,au?orizations = public transportation 7a7 ,=mula grants ,section #ecch7;a7 ( title #di1 ,unit$ ,/ates ,code1 is am5d$-- 7#a7 9 p>agraph 7#a7 by /rik+ & #g1aeh1ege1cdb = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae & ins]t+ #h1eie1jjj1jjj = fiscal ye> #bjae1 & #a1hee1bjd1iah = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae2 7#b7 9 p>agraph 7#b7-- 7,a7 9 subp>agraph 7,a7 by /rik+ & #ajg1bgd1eba = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae1 & ins]t+ #abh1hjj1jjj = fiscal #bjae1 & #bg1hja1jic = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae12 7,b7 9 subp>agraph 7,b7 by /rik+ = ea* ( fiscal ye>s #bjac & #bjad & #h1cbh1gfg = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae1 & ins]t+ = ea* ( fiscal ye>s #bjac ?r\gh #bjae & #b1aeh1dgj = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae12 7,c7 9 subp>agraph 7,c7 by /rik+ & #c1gac1eje1gec = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae1 & ins]t+ #d1deh1fej1jjj = fiscal ye> #bjae1 & #ifb1chf1bjb = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae12 7,d7 9 subp>agraph 7,d7 by /rik+ & #bae1acb1jee = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae1 & ins]t+ #beh1cjj1jjj = fiscal ye> #bjae1 & #ee1gec1bgi = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae12 7,e7 9 subp>agraph 7,e7-- 7i7 by /rik+ & #ejf1bbb1dff = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae1 & ins]t+ #fjg1hjj1jjj = fiscal ye> #bjae1 & #aca1aia1hjc = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae12 7ii7 by /rik+ & #bd1ihf1cja = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae1 & ins]t+ #cj1jjj1jjj = fiscal ye> #bjae1 & #f1dge1daj = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae12 & 7iii7 by /rik+ & #af1feg1ecd = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae1 & ins]t+ #bj1jjj1jjj = fiscal ye> #bjae1 & #d1caf1idj = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae12 7,f7 9 subp>agraph 7,f7 by /rik+ ea* ( fiscal ye>s #bjac & #bjad & #b1dih1fcj = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae1 & ins]t+ ea* ( fiscal ye>s #bjac ?r\gh #bjae & #fdg1eda = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae12 7,g7 9 subp>agraph 7,g7 by /rik+ ea* ( fiscal ye>s #bjac & #bjad & #d1afd1chd = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae1 & ins]t+ ea* ( fiscal ye>s #bjac ?r\gh #bjae & #a1jgi1bce = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae12 7,h7 9 subp>agraph 7,h7 by /rik+ ea* ( fiscal ye>s #bjac & #bjad & #c1bjf1ege = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae1 & ins]t+ ea* ( fiscal ye>s #bjac ?r\gh #bjae & #hca1jaa = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae12 7,i7 9 subp>agraph 7,i7 by /rik+ & #a1hjc1ibg1fga = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae1 & ins]t+ #b1afe1ijj1jjj = fiscal ye> #bjae1 & #dfg1ejc1jje = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae12 7,j7 9 subp>agraph 7,j7 by /rik+ & #cef1cjd1feh = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae1 & ins]t+ #dbg1hjj1jjj = fiscal ye> #bjae1 & #ib1cci1cdd = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae12 & 7,k7 9 subp>agraph 7,k7 by /rik+ & #dch1jji1hfc = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae1 & ins]t+ #ebe1ijj1jjj = fiscal ye> #bjae1 & #aac1eac1icd = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae14 7b7 ,rese>*1 developm5t demon/ration & deploym5t projects ,section #ecch7;b7 ( title #di1 ,unit$ ,/ates ,code1 is am5d$ by /rik+ & #eh1cja1cgj = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae & ins]t+ #gj1jjj1jjj = fiscal ye> #bjae1 & #ae1aji1bij = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae4 7c7 ,transit coop]ative rese>* program ,section #ecch7;c7 ( title #di1 ,unit$ ,/ates ,code1 is am5d$ by /rik+ & #e1hcj1acg = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae & ins]t+ #g1jjj1jjj = fiscal ye> #bjae1 & #a1eaj1ibi = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae4 7d7 ,te*nical assi/ance & /&>ds developm5t ,section #ecch7;d7 ( title #di1 ,unit$ ,/ates ,code1 is am5d$ by /rik+ & #e1hcj1acg = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae & ins]t+ #g1jjj1jjj = fiscal ye> #bjae1 & #a1eaj1ibi = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae4 7e7 ,human res\rces & tra9+ ,section #ecch7;e7 ( title #di1 ,unit$ ,/ates ,code1 is am5d$ by /rik+ & #d1afd1chd = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae & ins]t+ #e1jjj1jjj = fiscal ye> #bjae1 & #a1jgi1bce = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae4 7f7 ,capital inve/m5t grants ,section #ecch7;g7 ( title #di1 ,unit$ ,/ates ,code1 is am5d$ by /rik+ & #a1eeh1bie1hij = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae & ins]t+ #a1ijg1jjj1jjj = fiscal ye> #bjae1 & #daa1fbj1bai = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae4 7g7 ,adm9i/ration ,section #ecch7;h7 ( title #di1 ,unit$ ,/ates ,code1 is am5d$-- 7#a7 9 p>agraph 7#a7 by /rik+ & #hf1fai1agh = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae & ins]t+ #ajd1jjj1jjj = fiscal ye> #bjae1 & #bb1ddh1jhg = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae2 7#b7 9 p>agraph 7#b7 by /rik+ ea* ( fiscal ye>s #bjac & #bjad & n less ?an #d1afd1chd = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae1 & ins]t+ ea* ( fiscal ye>s #bjac ?r\gh #bjae & n less ?an #a1jgi1bce = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae12 & 7#c7 9 p>agraph 7#c7 by /rik+ ea* ( fiscal ye>s #bjac & #bjad & n less ?an #hcb1hgg = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae1 & ins]t+ ea* ( fiscal ye>s #bjac ?r\gh #bjae & n less ?an #bae1hdg = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae14 #abjd4 ,bus & bus facilities =mula grants ,section #ecci7;d77#a7 ( title #di1 ,unit$ ,/ates ,code1 is am5d$-- 7#a7 by /rik+ ea* ( fiscal ye>s #bjac & #bjad & #ed1eec1dbe = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae1 & ins]t+ ea* ( fiscal ye>s #bjac ?r\gh #bjae & #ad1acg1igh = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae12 7#b7 by /rik+ #a1jda1jif = su* p]iod & ins]t+ #bfi1hji = su* p]iod2 & 7#c7 by /rik+ #daf1dch = su* p]iod & ins]t+ #ajg1ibc = su* p]iod4 ,d ,haz>d\s ,mat]ials #acja4 ,au?orization ( appropriations 7a7 ,9 g5]al ,section #eabh7;a7 ( title #di1 ,unit$ ,/ates ,code1 is am5d$-- 7#a7 by /rik+ & at ! end ( p>agraph 7#b72 & 7#b7 by /rik+ p>agraph 7#c7 & ins]t+ ! foll[+3 7#c7 #db1gfb1jjj = fiscal ye> #bjae2 & 7#d7 #i1bcj1jdi = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae4 4 7b7 ,haz>d\s mat]ials em]g5cy prep>$ness fund ,section #eabh7;b7 ( title #di1 ,unit$ ,/ates ,code1 is am5d$-- 7#a7 9 p>agraph 7#a7-- 7,a7 9 ! p>agraph head+ by /rik+ ,fiscal ye>s #bjac & #bjad & ins]t+ ,fiscal ye>s #bjac ?r\gh #bjae2 & 7,b7 9 ! matt] prec$+ subp>agraph 7,a7 by /rik+ fiscal ye>s #bjac & #bjad & ins]t+ fiscal ye>s #bjac ?r\gh #bjae2 & 7#b7 by /rik+ p>agraph 7#b7 & ins]t+ ! foll[+3 7#b7 ,fiscal ye> #bjaf ,f ! ,haz>d\s ,mat]ials ,em]g5cy ,prep>$ness ,fund e/abli%$ "u section #eaaf7;i71 ! ,secret>y may exp5d = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae-- 7,a7 #dj1egi to c>ry out section #eaae2 7,b7 #d1gje1dfd to c>ry out subsections 7a7 & 7b7 ( section #eaaf1 ( :i* n less ?an #b1idf1caa %all be available to c>ry out section #eaaf7;b72 7,c7 #cb1cgg to c>ry out section #eaaf7;f72 7,d7 #acd1ijd to publi% & di/ribute ! ,em]g5cy ,response ,guidebook "u section #eaaf7;i77#c72 & 7,e7 #bae1hdg to c>ry out section #eaaf7;j74 4 7c7 ,haz>d\s mat]ials tra9+ grants ,section #eabh7;c7 ( title #di1 ,unit$ ,/ates ,code1 is am5d$ by /rik+ ea* ( ! fiscal ye>s #bjac & #bjad & #c1cca1ejg = ! p]iod beg9n+ on ,octob] #a1 #bjad1 & end+ on ,july #ca1 #bjae1 & ins]t+ ea* ( fiscal ye>s #bjac ?r\gh #bjae & #hfc1chh = ! p]iod beg9n+ on ,octob] #a1 #bjae1 & end+ on ,decemb] #ah1 #bjae14 ,,ii ,rev5ue ,provisions #bjja4 ,ext5sion ( ,highway ,tru/ ,fund exp5diture au?ority 7a7 ,highway ,tru/ ,fund ,section #iejc ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$-- 7#a7 by /rik+ ,augu/ #a1 #bjae 9 subsections 7b77#f77;,b71 7c77#a71 & 7e77#c7 & ins]t+ ,decemb] #ai1 #bjae1 & 7#b7 by /rik+ ,highway & ,transportation ,fund+ ,act ( #bjae 9 subsections 7c77#a7 & 7e77#c7 & ins]t+ ,highway & ,transportation ,fund+ ,act ( #bjae1 ,"p ,,ii4 7b7 ,sport ,fi% ,re/oration & ,boat+ ,tru/ ,fund ,section #iejd ( su* ,code is am5d$-- 7#a7 by /rik+ ,highway & ,transportation ,fund+ ,act ( #bjae ea* place x appe>s 9 subsection 7b77#b7 & ins]t+ ,highway & ,transportation ,fund+ ,act ( #bjae1 ,"p ,,ii1 & 7#b7 by /rik+ ,augu/ #a1 #bjae 9 subsection 7d77#b7 & ins]t+ ,decemb] #ai1 #bjae4 7c7 ,leak+ ,und]gr\nd ,/orage ,tank ,tru/ ,fund ,section #iejh7;e77#b7 ( su* ,code is am5d$ by /rik+ ,augu/ #a1 #bjae & ins]t+ ,decemb] #ai1 #bjae4 #bjjb4 ,fund+ ( ,highway ,tru/ ,fund ,section #iejc7;f7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by r$esignat+ p>agraph 7#g7 z p>agraph 7#h7 & by ins]t+ aft] p>agraph 7#f7 ! foll[+ new p>agraph3 7#g7 ,additional sums ,out ( money 9 ! ,treasury n o!rwise appropriat$1 !re is h]eby appropriat$-- 7,a7 #f1jfh1jjj1jjj to ! ,highway ,acc\nt 7z def9$ 9 subsection 7e77#e77;,b77 9 ! ,highway ,tru/ ,fund2 & 7,b7 #b1jjj1jjj1jjj to ! ,mass ,transit ,acc\nt 9 ! ,highway ,tru/ ,fund4 4 #bjjc4 ,modification ( mortgage report+ requirem5ts 7a7 ,in=mation return requirem5ts ,section #fjej;,h7b77#b7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ & at ! end ( subp>agraph 7,c71 by r$esignat+ subp>agraph 7,d7 z subp>agraph 7,g7 & by ins]t+ aft] subp>agraph 7,c7 ! foll[+ new subp>agraphs3 7,d7 ! am\nt ( out/&+ pr9cipal on ! mortgage z ( ! beg9n+ ( su* cal5d> ye>1 7,e7 ! date ( ! orig9ation ( ! mortgage1 7,f7 ! address 7or o!r description 9 ! case ( prop]ty )\t an address7 ( ! prop]ty :i* secures ! mortgage1 & 4 7b7 ,/atem5ts to individuals ,section #fjej;,h7d77#b7 ( su* ,code is am5d$ by /rik+ subsection 7b77#b77;,c7 & ins]t+ subp>agraphs 7,c71 7,d71 7,e71 & 7,f7 ( subsection 7b77#b74 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to returns requir$ to be made1 & /atem5ts requir$ to be furni%$1 aft] ,decemb] #ca1 #bjaf4 #bjjd4 ,consi/5t basis report+ betwe5 e/ate & p]son acquir+ prop]ty f dec$5t 7a7 ,prop]ty acquir$ f a dec$5t ,section #ajad ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new subsection3 7f7 ,basis mu/ be consi/5t ) e/ate tax return ,= purposes ( ?is section-- 7#a7 ,9 g5]al ,! basis ( any prop]ty to :i* subsection 7a7 applies %all n exce$-- 7,a7 9 ! case ( prop]ty ! f9al value ( :i* has be5 det]m9$ = purposes ( ! tax impos$ by *apt] #aa on ! e/ate ( su* dec$5t1 su* value1 & 7,b7 9 ! case ( prop]ty n describ$ 9 subp>agraph 7,a7 & ) respect to :i* a /atem5t has be5 furni%$ "u section #fjce7;a7 id5tify+ ! value ( su* prop]ty1 su* value4 7#b7 ,exception ,p>agraph 7#a7 %all only apply to any prop]ty ^: inclusion 9 ! dec$5t's e/ate increas$ ! liability = ! tax impos$ by *apt] #aa 7r$uc$ by cr$its all[able aga9/ su* tax7 on su* e/ate4 7#c7 ,det]m9ation ,= purposes ( p>agraph 7#a71 ! basis ( prop]ty has be5 det]m9$ = purposes ( ! tax impos$ by *apt] #aa if-- 7,a7 ! value ( su* prop]ty is %[n on a return "u section #fjah & su* value is n conte/$ by ! ,secret>y be=e ! expiration ( ! "t = assess+ a tax "u *apt] #aa1 7,b7 9 a case n describ$ 9 subp>agraph 7,a71 ! value is specifi$ by ! ,secret>y & su* value is n timely conte/$ by ! executor ( ! e/ate1 or 7,c7 ! value is det]m9$ by a c\rt or pursuant to a settlem5t agreem5t ) ! ,secret>y4 7#d7 ,regulations ,! ,secret>y may by regulations provide exceptions to ! application ( ?is subsection4 4 7b7 ,in=mation report+ 7#a7 ,9 g5]al ,subp>t ,a ( "p ,,iii ( sub*apt] ,a ( *apt] #fa ( su* ,code is am5d$ by ins]t+ aft] section #fjcd;,a ! foll[+ new section3 #fjce4 ,basis in=mation to p]sons acquir+ prop]ty f dec$5t 7a7 ,in=mation ) respect to prop]ty acquir$ f dec$5ts 7#a7 ,9 g5]al ,! executor ( any e/ate requir$ to file a return "u section #fjah7;a7 %all furni% to ! ,secret>y & to ea* p]son acquir+ any int]e/ 9 prop]ty includ$ 9 ! dec$5t's gross e/ate = ,f$]al e/ate tax purposes a /atem5t id5tify+ ! value ( ea* int]e/ 9 su* prop]ty z report$ on su* return & su* o!r in=mation ) respect to su* int]e/ z ! ,secret>y may prescribe4 7#b7 ,/atem5ts by b5efici>ies ,ea* p]son requir$ to file a return "u section #fjah7;b7 %all furni% to ! ,secret>y & to ea* o!r p]son :o holds a legal or b5eficial int]e/ 9 ! prop]ty to :i* su* return relates a /atem5t id5tify+ ! in=mation describ$ 9 p>agraph 7#a74 7#c7 ,"t = furni%+ /atem5t 7,a7 ,9 g5]al ,ea* /atem5t requir$ to be furni%$ "u p>agraph 7#a7 or 7#b7 %all be furni%$ at su* "t z ! ,secret>y may prescribe1 b 9 no case at a "t lat] ?an ! e>li] (-- 7i7 ! date :i* is #cj days aft] ! date on :i* ! return "u section #fjah 0 requir$ to be fil$ 7includ+ ext5sions1 if any71 or 7ii7 ! date :i* is #cj days aft] ! date su* return is fil$4 7,b7 ,adju/m5ts ,9 any case 9 :i* !re is an adju/m5t to ! in=mation requir$ to be includ$ on a /atem5t fil$ "u p>agraph 7#a7 or 7#b7 aft] su* /atem5t has be5 fil$1 a supplem5tal /atem5t "u su* p>agraph %all be fil$ n lat] ?an ! date :i* is #cj days aft] su* adju/m5t is made4 7b7 ,regulations ,! ,secret>y %all prescribe su* regulations z necess>y to c>ry out ?is section1 includ+ regulations relat+ to-- 7#a7 ! application ( ?is section to prop]ty ) reg>d to :i* no e/ate tax return is requir$ to be fil$1 & 7#b7 situations 9 :i* ! surviv+ jo9t t5ant or o!r recipi5t may h bett] in=mation ?an ! executor reg>d+ ! basis or fair m>ket value ( ! prop]ty4 4 7#b7 ,p5alty = failure to file 7,a7 ,return ,section #fgbd7;d77#a7 ( su* ,code is am5d$ by /rik+ & at ! end ( subp>agraph 7,b71 by /rik+ ! p]iod at ! end ( subp>agraph 7,c7 & ins]t+ 1 &1 & by add+ at ! end ! foll[+ new subp>agraph3 7,d7 any /atem5t requir$ to be fil$ ) ! ,secret>y "u section #fjce4 4 7,b7 ,/atem5t ,section #fgbd7;d77#b7 ( su* ,code is am5d$ by /rik+ or at ! end ( subp>agraph 7,,gg71 by /rik+ ! p]iod at ! end ( subp>agraph 7,,hh7 & ins]t+ 1 or1 & by add+ at ! end ! foll[+ new subp>agraph3 7,,ii7 section #fjce 7o!r ?an a /atem5t describ$ 9 p>agraph 7#a77;,d774 4 7#c7 ,cl]ical am5dm5t ,! table ( sections = subp>t ,a ( "p ,,iii ( sub*apt] ,a ( *apt] #fa ( su* ,code is am5d$ by ins]t+ aft] ! item relat+ to section #fjcd;,a ! foll[+ new item3 ,sec4 #fjce4 ,basis in=mation to p]sons acquir+ prop]ty f dec$5t4 4 7c7 ,p5alty = inconsi/5t report+ 7#a7 ,9 g5]al ,section #fffb7;b7 ( su* ,code is am5d$ by ins]t+ aft] p>agraph 7#g7 ! foll[+ new p>agraph3 7#h7 ,any inconsi/5t e/ate basis4 4 7#b7 ,inconsi/5t basis report+ ,section #fffb ( su* ,code is am5d$ by add+ at ! end ! foll[+ new subsection3 7k7 ,inconsi/5t e/ate basis report+ ,= purposes ( ?is section1 !re is an #8inconsi/5t e/ate basis' if ! basis ( prop]ty claim$ on a return exce$s ! basis z det]m9$ "u section #ajad7;f74 4 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to prop]ty ) respect to :i* an e/ate tax return is fil$ aft] ! date ( ! enactm5t ( ?is ,act4 #bjje4 ,cl>ification ( #f-ye> /atute ( limitations 9 case ( ov]/atem5t ( basis 7a7 ,9 g5]al ,section #feja7;e77#a77;,b7 ( ! ,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 income4 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 ,tax return due dates 7a7 ,due dates = returns ( p>tn]%ips1 ,s corporations1 & ,c corporations 7#a7 ,p>tn]%ips & ,s corporations 7,a7 ,9 g5]al ,s mu* ( subsection 7b7 ( #fjgb ( ! ,int]nal ,rev5ue ,code ( #aihf z prec$es ! second s5t5ce !re( is am5d$ to read z foll[s3 7b7 ,returns ( p>tn]%ips & ,s corporations ,returns ( p>tn]%ips "u section #fjca & returns ( ,s corporations "u sections #fjab & #fjcg made on ! basis ( ! cal5d> ye> %all be fil$ on or be=e ! #ae? day ( ,m>* foll[+ ! close ( ! cal5d> ye>1 & su* returns made on ! basis ( a fiscal ye> %all be fil$ on or be=e ! #ae? day ( ! ?ird mon? foll[+ ! close ( ! fiscal ye>4 4 7,b7 ,con=m+ am5dm5t ,section #fjgb7;a7 ( su* ,code is am5d$ by /rik+ #fjag1 or #fjca & ins]t+ or #fjag4 7#b7 ,con=m+ am5dm5ts relat+ to ,c corporation due date ( #ae? day ( f\r? mon? foll[+ taxable ye> 7,a7 ,section #agj7;a77#b77;,b7 ( su* ,code is am5d$ by /rik+ ?ird mon? & ins]t+ f\r? mon?4 7,b7 ,section #efc ( su* ,code is am5d$ by /rik+ ?ird mon? ea* place x appe>s & ins]t+ f\r? mon?4 7,c7 ,section #aced7;d77#a77;,b77i7 ( su* ,code is am5d$ by /rik+ #c;d mon? & ins]t+ #d? mon?4 7,d7 ,subsections 7a7 & 7c7 ( section #fafg ( su* ,code are ea* am5d$ by /rik+ ?ird mon? & ins]t+ f\r? mon?4 7,e7 ,section #fdbe7;a77#a7 ( su* ,code is am5d$ by /rik+ ?ird mon? & ins]t+ f\r? mon?4 7,f7 ,subsections 7b77#b77;,a71 7g77#c71 & 7h77#a7 ( section #ffee ( su* ,code are ea* am5d$ by /rik+ #crd mon? & ins]t+ #d? mon?4 7,g7 ,section #ffee7;g77#d7 ( su* ,code is am5d$ by r$esignat+ subp>agraph 7,e7 z subp>agraph 7,f7 & by ins]t+ aft] subp>agraph 7,d7 ! foll[+ new subp>agraph3 7,e7 ,subsection 7b77#b77;,a7 %all be appli$ by sub/itut+ #crd mon? = #d? mon?4 4 7#c7 ,effective dates 7,a7 ,9 g5]al ,except z provid$ 9 subp>agraph 7,b71 ! am5dm5ts made by ?is subsection %all apply to returns = taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjae4 7,b7 ,special rule = c corporations ) fiscal ye>s end+ on ,june #cj ,9 ! case ( any ,c corporation ) a taxable ye> end+ on ,june #cj1 ! am5dm5ts made by ?is subsection %all apply to returns = taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 7b7 ,modification ( due dates by regulation ,9 ! case ( returns = taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjae1 ! ,secret>y ( ! ,treasury1 or ! ,secret>y's designee1 %all modify appropriate regulations to provide z foll[s3 7#a7 ,! maximum ext5sion = ! returns ( p>tn]%ips fil+ ,=m #ajfe %all be a #f-mon? p]iod end+ on ,septemb] #ae = cal5d> ye> taxpay]s4 7#b7 ,! maximum ext5sion = ! returns ( tru/s fil+ ,=m #ajda %all be a #e-mon? p]iod end+ on ,septemb] #cj = cal5d> ye> taxpay]s4 7#c7 ,! maximum ext5sion = ! returns ( employee b5efit plans fil+ ,=m #eejj %all be an automatic #c-mon? p]iod end+ on ,novemb] #ae = cal5d> ye> plans4 7#d7 ,! maximum ext5sion = ! returns ( organizations exempt f income tax fil+ ,=m #iij 7s]ies7 %all be an automatic #f-mon? p]iod end+ on ,novemb] #ae = cal5d> ye> fil]s4 7#e7 ,! maximum ext5sion = ! returns ( organizations exempt f income tax t are requir$ to file ,=m #dgbj returns ( excise taxes %all be an automatic #f-mon? p]iod beg9n+ on ! due date = fil+ ! return 7)\t reg>d to any ext5sions74 7#f7 ,! maximum ext5sion = ! returns ( tru/s requir$ to file ,=m #ebbg %all be an automatic #f-mon? p]iod beg9n+ on ! due date = fil+ ! return 7)\t reg>d to any ext5sions74 7#g7 ,! maximum ext5sion = fil+ ,=m #fjfi1 ,return ( ,excise ,tax on ,excess ,contributions to ,black ,lung ,b5efit ,tru/ ,"u ,section #diec & ,computation ( ,section #aib ,d$uction1 %all be an automatic #f-mon? p]iod beg9n+ on ! due date = fil+ ! return 7)\t reg>d to any ext5sions74 7#h7 ,! maximum ext5sion = a taxpay] requir$ to file ,=m #hhgj %all be an automatic #f-mon? p]iod beg9n+ on ! due date = fil+ ! return 7)\t reg>d to any ext5sions74 7#i7 ,! due date ( ,=m #cebj-;,a1 ,annual ,in=mation ,return ( a ,=eign ,tru/ ) a ,unit$ ,/ates ,own]1 %all be ! #ae? day ( ! #c;d mon? aft] ! close ( ! tru/'s taxable ye>1 & ! maximum ext5sion %all be a #f-mon? p]iod beg9n+ on su* day4 7#aj7 ,! due date ( ,=m #cebj1 ,annual ,return to ,report ,transactions ) ,=eign ,tru/s & ,receipt ( ,c]ta9 ,=eign ,gifts1 = cal5d> ye> fil]s %all be ,april #ae ) a maximum ext5sion = a #f-mon? p]iod end+ on ,octob] #ae4 7#aa7 ,! due date ( ,fin,c,e,n ,report #aad 7relat+ to ,report ( ,=eign ,bank & ,f9ancial ,acc\nts7 %all be ,april #ae ) a maximum ext5sion = a #f-mon? p]iod end+ on ,octob] #ae & ) provision = an ext5sion "u rules simil> to ! rules 9 ,treas4 ,reg4 section #a4fjha-e4 ,= any taxpay] requir$ to file su* ,=m = ! fir/ "t1 any p5alty = failure to timely reque/ =1 or file1 an ext5sion1 may be waiv$ by ! ,secret>y4 7c7 ,corporations p]mitt$ /atutory automatic #f-mon? ext5sion ( income tax returns 7#a7 ,9 g5]al ,section #fjha7;b7 ( su* ,code is am5d$-- 7,a7 by /rik+ #c mon?s & ins]t+ #f mon?s1 & 7,b7 by add+ at ! end ! foll[+3 ,9 ! case ( any return = a taxable ye> ( a ,c corporation :i* ends on ,decemb] #ca & beg9s be=e ,janu>y #a1 #bjbf1 ! fir/ s5t5ce ( ?is subsection %all be appli$ by sub/itut+ #e mon?s = #f mon?s4 ,9 ! case ( any return = a taxable ye> ( a ,c corporation :i* ends on ,june #cj & beg9s be=e ,janu>y #a1 #bjbf1 ! fir/ s5t5ce ( ?is subsection %all be appli$ by sub/itut+ #g mon?s = #f mon?s44 7#b7 ,effective date ,! am5dm5ts made by ?is subsection %all apply to returns = taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjae4 #bjjg4 ,transf]s ( excess p5sion assets to retiree heal? acc\nts 7a7 ,9 g5]al ,section #dbj7;b77#d7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ ,decemb] #ca1 #bjba & ins]t+ ,decemb] #ca1 #bjbe4 7b7 ,con=m+ ,,erisa am5dm5ts 7#a7 ,sections #aja7;e77#c71 #djc7;c77#a71 & #djh7;b77#ac7 ( ! ,employee ,retirem5t ,income ,security ,act ( #aigd 7#bi ,u4,s4,c4 #ajba7;e77#c71 #aajc7;c77#a71 #aajh7;b77#ac77 are ea* am5d$ by /rik+ ,,map-#ba' & ins]t+ ,highway & ,transportation ,fund+ ,act ( #bjae1 ,"p ,,ii4 7#b7 ,section #djh7;b77#ac7 ( su* ,act 7#bi ,u4,s4,c4 #aajh7;b77#ac77 is am5d$ by /rik+ ,janu>y #a1 #bjbb & ins]t+ ,janu>y #a1 #bjbf4 #bjjh4 ,equalization ( ,highway ,tru/ ,fund excise taxes on liquefi$ natural gas1 liquefi$ petroleum gas1 & compress$ natural gas 7a7 ,liquefi$ petroleum gas 7#a7 ,9 g5]al ,section #djda7;a77#b77;,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 ,section #djda7;a77#b7 ( 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 ,= purposes ( ! prec$+ s5t5ce1 a ,btu cont5t ( #aae1djj 7l[] heat+ value7 is equal to #e4ge p\nds ( liquefi$ petroleum gas4 4 7b7 ,liquefi$ natural gas 7#a7 ,9 g5]al ,section #djda7;a77#b77;,b7 ( su* ,code1 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 ,section #djda7;a77#b7 ( 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 ,= purposes ( ! prec$+ s5t5ce1 a ,btu cont5t ( #abh1gjj 7l[] heat+ value7 is equal to #f4jf p\nds ( liquefi$ natural gas4 4 7#c7 ,con=m+ am5dm5ts ,section #djda7;a77#b77;,b77iii7 ( su* ,code1 z r$esignat$ by subsection 7a77#a71 is am5d$-- 7,a7 by /rik+ liquefi$ natural gas11 & 7,b7 by /rik+ peat71 & & ins]t+ peat7 &4 7c7 ,en]gy equival5t ( a gallon ( gasol9e to compress$ natural gas ,section #djda7;a77#c7 ( su* ,code is am5d$ by add+ at ! end ! foll[+3 7,d7 ,en]gy equival5t ( a gallon ( gasol9e ,= purposes ( ?is p>agraph1 ! t]m en]gy equival5t ( a gallon ( gasol9e means #e4ff p\nds ( compress$ natural gas4 4 7d7 ,effective date ,! am5dm5ts made by ?is section %all apply to any sale or use ( fuel aft] ,decemb] #ca1 #bjae4 ,,iii ,additional ,provisions #cjja4 ,s]vice fees ,p>agraph 7#d7 ( section #ddidj7;i7 ( title #di1 ,unit$ ,/ates ,code1 is am5d$ by add+ at ! end ! foll[+ new subp>agraphs3 7,k7 #a1efj1jjj1jjj = fiscal ye> #bjbd4 7,l7 #a1fjj1jjj1jjj = fiscal ye> #bjbe4 4 ,pass$ ! ,h\se ( ,repres5tatives ,july #ae1 #bjae4,k>5 ,l4 ,haas1,cl]k ,july #ba1 #bjae,read ! second "t & plac$ on ! cal5d>