#aad? ,,congress  #a/ ,session  ,h4 ,r4 
#cbcf  ,,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 to provide res\rce         
flexibility to ! ,dep>tm5t ( ,vet]ans   
,affairs = heal? c>e s]vices1 & = o!r   
purposes4  #a4 ,%ort title2             
reconciliation ( funds2 table ( cont5ts 
7a7 ,%ort title ,?is ,act may be cit$ z 
! ,surface ,transportation & ,vet]ans   
,heal? ,c>e ,*oice ,improvem5t ,act (   
#bjae4  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 ,title             
,,iv--,vet]ans ,provisions ,sec4 #djja4 
,%ort title4 ,sec4 #djjb4 ,plan to      
consolidate programs ( ,dep>tm5t (      
,vet]ans ,affairs to improve access to  
c>e4 ,sec4 #djjc4 ,fund+ acc\nt =       
non-,dep>tm5t c>e4 ,sec4 #djjd4         
,tempor>y au?orization ( use ( ,vet]ans 

,*oice ,funds = c]ta9 programs4 ,sec4   
#djje4 ,modifications ( ,vet]ans ,*oice 
,program4 ,sec4 #djjf4 ,limitation on   
dialysis pilot program4 ,sec4 #djjg4    
,am5dm5ts to ,int]nal ,rev5ue ,code )   
respect to heal? cov]age ( vet]ans4     
,sec4 #djjh4 ,em]g5cy designations4  ,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+ ,octob] #bi1 #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 ,octob]    
#bi1 #bjae1 #bi_/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 & #b1cgg1jdi out ( ! g5]al  
fund ( ! ,treasury to c>ry out ! program
 = ! p]iod beg9n+ on ,octob] #a1 #bjae1 
& end+ on ,octob] #bi1 #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 ,octob] #bi1 #bjae1    
%all be di/ribut$1 adm9i/]$1 limit$1 &  
made available = obligation 9 ! same    

mann] & at ! same levels z #bi_/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$--  7,a7 9 subsection 7a7-- 7i7 
by /rik+ & at ! end ( p>agraph 7#b72 &  
7ii7 by /rik+ p>agraph 7#c7 & ins]t+ !  
foll[+3  7#c7 #dj1bef1jjj1jjj = fiscal  
ye> #bjae2 &  7#d7 #c1ahi1fhc1jfj = !   
p]iod beg9n+ on ,octob] #a1 #bjae1 &    
end+ on ,octob] #bi1 #bjae4  2  7,b7 9  
subsection 7b77#ab7--  7i7 by /rik+ ea* 
( fiscal ye>s #bjac ?r\gh #bjad & ins]t+
 ea* ( fiscal ye>s #bjac ?r\gh #bjae2 & 
7ii7 by /rik+ 1 & = ! p]iod beg9n+ on   
,octob] #a1 #bjad1 & end+ on ,july #ca1 
#bjae1 only 9 an am\nt equal to         
#fci1jjj1jjj1 less any r$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 
,octob] #bi1 #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 #bi_/cff = t p]iod2  7,c7 9
 subsection 7c7-- 7i7 9 ! matt] prec$+  
p>agraph 7#a7 by /rik+ ea* ( fiscal ye>s
 #bjac ?r\gh #bjad & = ! p]iod beg9n+ on
 ,octob] #a1 #bjad1 & end+ on ,july #ca1
 #bjae & ins]t+ ea* ( fiscal ye>s #bjac 
?r\gh #bjae & = ! p]iod beg9n+ on       
,octob] #a1 #bjae1 & end+ on ,octob]    
#bi1 #bjae2 &  7ii7 9 p>agraph 7#b7 9 ! 
matt] prec$+ 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 ,octob] #bi1 #bjae1 t  
is equal to #bi_/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  
,octob] #bi1 #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 #cd1hfc1chh = 
! p]iod beg9n+ on ,octob] #a1 #bjae1 &  
end+ on ,octob] #bi1 #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 ,octob] #bi1 #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 #ah1fbj1bai = ! p]iod
 beg9n+ on ,octob] #a1 #bjae1 & end+ on 
,octob] #bi1 #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 #h1iic1afi = ! p]iod beg9n+ on     
,octob] #a1 #bjae1 & end+ on ,octob]    
#bi1 #bjae4  4  7#c7 ,national priority 
safety programs ,section #caaja7;a77#c7 
( ,,map-#ba 7#abf ,/at4 #gcc7 is am5d$--
 7,a7 by /rik+ & at ! end ( subp>agraph 
7,b72 &  7,b7 by /rik+ subp>agraph 7,c7 
& ins]t+ ! foll[+3  7,c7 #bgb1jjj1jjj = 
fiscal ye> #bjae2 &  7,d7 #ba1eea1iac = 
! p]iod beg9n+ on ,octob] #a1 #bjae1 &  
end+ on ,octob] #bi1 #bjae4  4  7#d7    
,national driv] regi/] ,section         
#caaja7;a77#d7 ( ,,map-#ba 7#abf ,/at4  
#gcc7 is am5d$--  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 #cif1age = ! p]iod beg9n+ on       
,octob] #a1 #bjae1 & end+ on ,octob]    
#bi1 #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 #b1big1had = !
 p]iod beg9n+ on ,octob] #a1 #bjae1 &   
end+ on ,octob] #bi1 #bjae4  4  7,b7    
,law en=cem5t campaigns ,section        
#bjji7;a7 ( ,,safetea-,,lu 7#bc         
,u4,s4,c4 #djb note7 is am5d$--  7i7 9 !
 fir/ s5t5ce by /rik+ ea* ( fiscal ye>s 
#bjac & #bjad & 9 ! p]iod beg9n+ on     
,octob] #a1 #bjad1 & end+ on ,july #ca1 
#bjae & ins]t+ ea* ( fiscal ye>s #bjac  
?r\gh #bjae & 9 ! p]iod beg9n+ on       
,octob] #a1 #bjae1 & end+ on ,octob]    
#bi1 #bjae2 &  7ii7 9 ! second s5t5ce by
 /rik+ ea* ( fiscal ye>s #bjac & #bjad &
 9 ! p]iod beg9n+ on ,octob] #a1 #bjad1 
& end+ on ,july #ca1 #bjae1 & ins]t+ ea*
 ( fiscal ye>s #bjac ?r\gh #bjae & 9 !  
p]iod beg9n+ on ,octob] #a1 #bjae1 &    
end+ on ,octob] #bi1 #bjae14  7#f7      
,adm9i/rative exp5ses ,section          
#caaja7;a77#f7 ( ,,map-#ba 7#abf ,/at4  
#gcc7 is am5d$-- 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 #b1jbj1dib = ! p]iod beg9n+ on     
,octob] #a1 #bjae1 & end+ on ,octob]    
#bi1 #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 & #aih1jhg ( ! total
 am\nt available = apportionm5t to !    
,/ates = highway safety programs "u     
section #djb7;c7 9 ! p]iod beg9n+ on    
,octob] #a1 #bjae1 & end+ on ,octob]    
#bi1 #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  
,octob] #bi1 #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$--  7#a7 by /rik+ & at ! end (     
p>agraph 7#i72 &  7#b7 by /rik+ p>agraph
 7#aj7 & ins]t+ ! foll[+3  7#aj7        
#bah1jjj1jjj = fiscal ye> #bjae2 &      
7#aa7 #ag1bgc1bbd = ! p]iod beg9n+ on   
,octob] #a1 #bjae1 & end+ on ,octob]    
#bi1 #bjae4  4  7b7 ,adm9i/rative       
exp5ses ,section #caajd7;i77#a7 ( title 
#di1 ,unit$ ,/ates ,code1 is am5d$--    
7#a7 by /rik+ & at ! end ( subp>agraph  
7,i72 &  7#b7 by /rik+ subp>agraph 7,j7 
& ins]t+ ! foll[+3  7,j7 #bei1jjj1jjj = 
fiscal ye> #bjae2 &  7,k7 #bj1eba1heh = 
! p]iod beg9n+ on ,octob] #a1 #bjae1 &  
end+ on ,octob] #bi1 #bjae4  4  7c7     
,grant programs  7#a7 ,comm]cial driv]'s
 lic5se program improvem5t grants       
,section #daja7;c77#a7 ( ,,safetea-,,lu 
7#aai ,/at4 #agae7 is am5d$ 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 & #b1cgg1jdi = ! p]iod beg9n+ on  
,octob] #a1 #bjae1 & end+ on ,octob]    
#bi1 #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 & #b1ece1eai = ! p]iod beg9n+ on  
,octob] #a1 #bjae1 & end+ on ,octob]    
#bi1 #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 & #cif1age = ! p]iod beg9n+ 
on ,octob] #a1 #bjae1 & end+ on ,octob] 

#bi1 #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 & #a1ihj1hgd = ! p]iod      
beg9n+ on ,octob] #a1 #bjae1 & end+ on  
,octob] #bi1 #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 & #bcg1gje = ! p]iod beg9n+ 
on ,octob] #a1 #bjae1 & end+ on ,octob] 
#bi1 #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          
#a1ahh1ebe = ! p]iod beg9n+ on ,octob]  
#a1 #bjae1 & end+ on ,octob] #bi1       
#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 #b1ece1eai = ! p]iod 
beg9n+ on ,octob] #a1 #bjae1 & end+ on  
,octob] #bi1 #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$]al ,motor  
,c>ri] ,safety ,adm9i/ration = ! p]iod  
beg9n+ on ,octob] #a1 #bjad1 & end+ on  
,july #ca1 #bjae1 & ins]t+ ea* ( fiscal 
ye>s #bjac ?r\gh #bjae & #caf1idj to !  
,f$]al ,motor ,c>ri] ,safety            
,adm9i/ration = ! p]iod beg9n+ on       
,octob] #a1 #bjae1 & end+ on ,octob]    
#bi1 #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 & #gi1bce = ! p]iod beg9n+  
on ,octob] #a1 #bjae1 & end+ on ,octob] 
#bi1 #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 ,octob]    
#bi1 #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 ,octob] #bi1 #bjae14  ,c ,public
 ,transportation ,programs  #abja4      
,=mula grants = rural areas ,section    
#ecaa7;c77#a7 ( title #di1 ,unit$ ,/ates
 ,code1 is am5d$--  7#a7 9 subp>agraph  
7,a7 by /rik+ = ea* fiscal ye> end+ be=e
 ,octob] #a1 #bjad1 & #d1afd1chd = !    
p]iod beg9n+ on ,octob] #a1 #bjad1 &    
end+ on ,july #ca1 #bjae1 & ins]t+ = ea*
 fiscal ye> end+ be=e ,octob] #a1 #bjae1
 & #cif1age = ! p]iod beg9n+ on ,octob] 
#a1 #bjae1 & end+ on ,octob] #bi1       
#bjae12 &  7#b7 9 subp>agraph 7,b7 by   
/rik+ = ea* fiscal ye> end+ be=e ,octob]
 #a1 #bjad1 & #bj1hba1iah = ! p]iod     
beg9n+ on ,octob] #a1 #bjad1 & end+ on  
,july #ca1 #bjae1 & ins]t+ = ea* fiscal 
ye> end+ be=e ,octob] #a1 #bjae1 &      
#a1ihj1hgd = ! p]iod beg9n+ on ,octob]  
#a1 #bjae1 & end+ on ,octob] #bi1       
#bjae14  #abjb4 ,apportionm5t (         
appropriations = =mula grants ,section  
#eccf7;h77#a7 ( title #di1 ,unit$ ,/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 & #b1cgg1jdi = !     
p]iod beg9n+ on ,octob] #a1 #bjae1 &    
end+ on ,octob] #bi1 #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 & #fha1jbd1eij = ! p]iod     
beg9n+ on ,octob] #a1 #bjae1 & end+ on  
,octob] #bi1 #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 & #aj1bje1dfd = ! p]iod beg9n+ on
 ,octob] #a1 #bjae1 & end+ on ,octob]   
#bi1 #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 & #gib1cej = ! p]iod  
beg9n+ on ,octob] #a1 #bjae1 & end+ on  
,octob] #bi1 #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 &    
#cec1bha1jaa = ! p]iod beg9n+ on ,octob]
 #a1 #bjae1 & end+ on ,octob] #bi1      
#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 & #bj1dff1cic = ! p]iod      
beg9n+ on ,octob] #a1 #bjae1 & end+ on  
,octob] #bi1 #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 &      
#dh1aei1jaf = ! p]iod beg9n+ on ,octob] 

#a1 #bjae1 & end+ on ,octob] #bi1       
#bjae12  7ii7 by /rik+ & #bd1ihf1cja = !
 p]iod beg9n+ on ,octob] #a1 #bjad1 &   
end+ on ,july #ca1 #bjae1 & ins]t+      
#cj1jjj1jjj = fiscal ye> #bjae1 &       
#b1cgg1jdi = ! p]iod beg9n+ on ,octob]  
#a1 #bjae1 & end+ on ,octob] #bi1       
#bjae12 &  7iii7 by /rik+ & #af1feg1ecd 
= ! p]iod beg9n+ on ,octob] #a1 #bjad1 &
 end+ on ,july #ca1 #bjae1 & ins]t+     
#bj1jjj1jjj = fiscal ye> #bjae1 &       
#a1ehd1fii = ! p]iod beg9n+ on ,octob]  
#a1 #bjae1 & end+ on ,octob] #bi1       
#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 & #bcg1gje = ! p]iod beg9n+ on    
,octob] #a1 #bjae1 & end+ on ,octob]    
#bi1 #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 & #cif1age = ! p]iod beg9n+ on    
,octob] #a1 #bjae1 & end+ on ,octob]    
#bi1 #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 & #cje1jee = ! p]iod beg9n+ on    
,octob] #a1 #bjae1 & end+ on ,octob]    
#bi1 #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 & #aga1fae1jbg = !    
p]iod beg9n+ on ,octob] #a1 #bjae1 &    
end+ on ,octob] #bi1 #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 &      
#cc1hif1gba = ! p]iod beg9n+ on ,octob] 
#a1 #bjae1 & end+ on ,octob] #bi1       
#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 & #da1ffi1fgb = ! p]iod      
beg9n+ on ,octob] #a1 #bjae1 & end+ on  
,octob] #bi1 #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 & #e1edf1ddh = ! p]iod beg9n+ on 
,octob] #a1 #bjae1 & end+ on ,octob]    
#bi1 #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 & #eed1fde = ! p]iod beg9n+  
on ,octob] #a1 #bjae1 & end+ on ,octob] 
#bi1 #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 & #eed1fde = ! p]iod beg9n+  
on ,octob] #a1 #bjae1 & end+ on ,octob] 
#bi1 #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 & 
#cif1age = ! p]iod beg9n+ on ,octob] #a1
 #bjae1 & end+ on ,octob] #bi1 #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 & #aea1aja1jic = ! p]iod     
beg9n+ on ,octob] #a1 #bjae1 & end+ on  
,octob] #bi1 #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 &      
#h1bdj1dcg = ! p]iod beg9n+ on ,octob]  
#a1 #bjae1 & end+ on ,octob] #bi1 #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 #cif1age = ! p]iod   
beg9n+ on ,octob] #a1 #bjae1 & end+ on  
,octob] #bi1 #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     
#gi1bce = ! p]iod beg9n+ on ,octob] #a1 
#bjae1 & end+ on ,octob] #bi1 #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 & #e1ahi1hia = ! p]iod      
beg9n+ on ,octob] #a1 #bjae1 & end+ on  
,octob] #bi1 #bjae12  7#b7 by /rik+     
#a1jda1jif = su* p]iod & ins]t+ #ii1jdd 
= su* p]iod2 &  7#c7 by /rik+ #daf1dch =
 su* p]iod & ins]t+ #ci1fag = 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$--  7#a7 by
 /rik+ & at ! end ( p>agraph 7#b72 &    
7#b7 by /rik+ p>agraph 7#c7 & ins]t+ !  
foll[+3  7#c7 #db1gfb1jjj = fiscal ye>  
#bjae2 &  7#d7 #c1chh1bdf = ! p]iod     
beg9n+ on ,octob] #a1 #bjae1 & end+ on  
,octob] #bi1 #bjae4  4  7b7 ,haz>d\s    
mat]ials em]g5cy prep>$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 ,octob]    
#bi1 #bjae--  7,a7 #ad1hif to c>ry out  
section #eaae2  7,b7 #a1gbg1cbb to c>ry 
out subsections 7a7 & 7b7 ( section     
#eaaf1 ( :i* n less ?an #a1jha1eeg %all 
be available to c>ry out section        
#eaaf7;b72  7,c7 #aa1hhe to c>ry out    
section #eaaf7;f72  7,d7 #di1ebb to     
publi% & di/ribute ! ,em]g5cy ,response 
,guidebook "u section #eaaf7;i77#c72 &  
7,e7 #gi1bce 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 & #caf1idj = ! p]iod beg9n+ on    
,octob] #a1 #bjae1 & end+ on ,octob]    

#bi1 #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$-- 7#a7 by
 /rik+ ,augu/ #a1 #bjae 9 subsections   
7b77#f77;,b71 7c77#a71 & 7e77#c7 &      
ins]t+ ,octob] #cj1 #bjae1 &  7#b7 by   
/rik+ ,highway & ,transportation ,fund+ 
,act ( #bjae 9 subsections 7c77#a7 &    
7e77#c7 & ins]t+ ,surface               
,transportation & ,vet]ans ,heal? ,c>e  
,*oice ,improvem5t ,act ( #bjae4  7b7   
,sport ,fi% ,re/oration & ,boat+ ,tru/  
,fund ,section #iejd ( su* ,code is     
am5d$--  7#a7 by /rik+ ,highway &       
,transportation ,fund+ ,act ( #bjae ea* 
place x appe>s 9 subsection 7b77#b7 &   
ins]t+ ,surface ,transportation &       
,vet]ans ,heal? ,c>e ,*oice ,improvem5t 
,act ( #bjae1 &  7#b7 by /rik+ ,augu/   
#a1 #bjae 9 subsection 7d77#b7 & ins]t+ 
,octob] #cj1 #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+
 ,octob] #cj1 #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+ ,surface            
,transportation & ,vet]ans ,heal? ,c>e  

,*oice ,improvem5t ,act ( #bjae4  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  

,,iv ,vet]ans ,provisions  #djja4 ,%ort 
title ,?is title may be cit$ z ! ,,va   
,budget & ,*oice ,improvem5t ,act4      
#djjb4 ,plan to consolidate programs (  
,dep>tm5t ( ,vet]ans ,affairs to improve
 access to c>e  7a7 ,plan ,! ,secret>y (
 ,vet]ans ,affairs %all develop a plan  
to consolidate all non-,dep>tm5t provid]
 programs by e/abli%+ a new1 s+le       
program to be kn[n z ! ,vet]ans ,*oice  
,program to furni% hospital c>e & m$ical
 s]vices to vet]ans enroll$ 9 ! sy/em ( 
pati5t enrollm5t e/abli%$ "u section    
#agje7;a7 ( title #ch1 ,unit$ ,/ates    
,code1 at non-,dep>tm5t facilities4  7b7
 ,elem5ts ,! plan develop$ "u subsection
 7a7 to e/abli% ! ,vet]ans ,*oice       
,program to furni% hospital c>e & m$ical
 s]vices at non-,dep>tm5t facilities    
%all include1 at a m9imum1 ! foll[+3    
7#a7 ,a /&>diz$ me?od to furni% su* c>e 
& s]vices t incorporates ! /r5g?s ( !   
non-,dep>tm5t provid] programs into a   
s+le /reaml9$ program t ! ,secret>y     
adm9i/]s uni=mly 9 ea* ,vet]ans ,s]vice 

,integrat$ ,network & ?r\gh\t ! m$ical  
sy/em ( ! ,vet]ans ,heal? ,adm9i/ration4
  7#b7 ,an id5tification ( ! eligibility
 requirem5ts = any su* c>e & s]vices1   
includ+ ) respect to s]vice-connect$    
disabilities & non-s]vice-connect$      
disabilities4  7#c7 ,a description ( !  
au?orization process = su* c>e or m$ical
 s]vices1 includ+ ) respect to id5tify+ 
! roles ( cl9icians1 s*$ul]s1 any       
?ird-p>ty adm9i/rators1 ! ,*ief ,bus9ess
 ,(fice ( ! ,dep>tm5t1 & any o!r entity 
involv$ 9 ! au?orization process4  7#d7 
,! /ructur+ ( ! bill+ & reimbursem5t    
process1 includ+ ! use ( ?ird-p>ty      
m$ical claims adjudicators or te*nology 
t supports automatic adjudication4  7#e7
 ,a description ( ! reimbursem5t rate to
 be paid to heal? c>e provid]s "u su*   
program4  7#f7 ,an id5tification ( h[ ! 
,secret>y w det]m9e ! eligibility       
requirem5ts ( heal? c>e provid]s at     
non-,dep>tm5t facilities to p>ticipate 9
 su* program1 includ+ h[ ! ,secret>y    
plans to /ructure a non-,dep>tm5t c>e   

network to all[ ! maximum am\nt (       
flexibility 9 provid+ c>e & s]vices "u !
 program4  7#g7 ,an explanation ( !     
processes to be us$ to ensure t !       
,secret>y w fully comply ) all          
requirem5ts ( *apt] #ci ( title #ca1    
,unit$ ,/ates ,code 7commonly ref]r$ to 
z ! ,prompt ,paym5t ,act71 9 pay+ = su* 
c>e & s]vices furni%$ at non-,dep>tm5t  
facilities4  7#h7 ,a description ( h[1  
to ! greate/ ext5t practicable1 !       
,secret>y plans to use infra/ructure &  
networks ( non-,dep>tm5t provid]        
programs t exi/ z ( ! date ( ! plan to  
implem5t su* program4  7#i7 ,a          
description ( h[--  7,a7 heal? c>e      
provid]s at non-,dep>tm5t facilities t  
furni% su* c>e or s]vices to vet]ans "u 
su* program w h access to1 & transmit   
back to ! ,dep>tm5t1 ! m$ical records ( 
su* vet]ans2 &  7,b7 ! ,dep>tm5t w      
receive f su* non-,dep>tm5t provid]s su*
 m$ical records & any o!r relevant      
in=mation4  7#aj7 ,a description ( h[ ! 
,secret>y plans to ensure an effici5t   

transition to su* program = vet]ans :o  
p>ticipate 9 ! non-,dep>tm5t provid]    
programs1 includ+ a timel9e1 mile/ones1 
& e/imat$ co/s = implem5tation1 outrea*1
 & tra9+4  7c7 ,submission ,n lat] ?an  
,novemb] #a1 #bjae1 ! ,secret>y %all    
submit to ! ,committees on ,vet]ans'    
,affairs ( ! ,h\se ( ,repres5tatives & !
 ,s5ate a report conta9+--  7#a7 a      
description ( ea* non-,dep>tm5t provid] 
program & ! /atutory au?ority = ea* su* 
program2  7#b7 ! plan "u subsection 7a72
  7#c7 ! e/imat$ co/s & budget>y        
requirem5ts to implem5t ! plan & to     
furni% hospital c>e & m$ical s]vices    
pursuant to su* plan2 &  7#d7 any       
recomm5dations = legislative proposals !
 ,secret>y det]m9es necess>y to implem5t
 su* plan4  7d7 ,def9itions ,9 ?is      
section3 7#a7 ,! t]m non-,dep>tm5t      
facility has ! mean+ giv5 t t]m 9       
section #agja ( title #ch1 ,unit$ ,/ates
 ,code4  7#b7 ,! t]m non-,dep>tm5t      
provid] programs means ea* program      
adm9i/]$ by ! ,secret>y ( ,vet]ans      

,affairs "u :i* ! ,secret>y ent]s into  
contracts or o!r agreem5ts ) heal? c>e  
provid]s at non-,dep>tm5t facilities to 
furni% hospital c>e & m$ical s]vices to 
vet]ans1 includ+ pursuant to ! foll[+3  
7,a7 ,section #agjc ( title #ch1 ,unit$ 
,/ates ,code4  7,b7 ,! ,vet]ans ,*oice  
,program e/abli%$ by section #aja ( !   
,vet]ans ,access1 ,*oice1 &             
,acc\ntability ,act ( #bjad 7,public    
,law #aac-adf2 #ch ,u4,s4,c4 #agja      
note74  7,c7 ,! ,pati5t ,c5t]$          
,community ,c>e ,program 7kn[n z        
,,pc#c74  7,d7 ,! pilot program e/abli%$
 by section #djc ( ! ,vet]ans' ,m5tal   
,heal? & ,o!r ,c>e ,improvem5ts ,act (  
#bjjh 7,public ,law #aaj-chg2 #ch       
,u4,s4,c4 #agjc note7 7kn[n z ,project  
,,ar*74  7,e7 ,contracts relat+ to      
dialysis4  7,f7 ,agreem5ts ent]$ into by
 ! ,secret>y )-- 7i7 ! ,secret>y (      
,def5se1 ! ,director ( ! ,indian ,heal? 
,s]vice1 or any ! head ( any o!r        
dep>tm5t or ag5cy ( ! ,f$]al ,gov]nm5t2 
or  7ii7 any academic affiliate or o!r  

non-gov]nm5tal entity4  7,g7 ,programs  
relat+ to em]g5cy c>e1 includ+ "u       
sections #agbe & #agbh ( title #ch1     
,unit$ ,/ates ,code4  #djjc4 ,fund+     
acc\nt = non-,dep>tm5t c>e ,ea* budget (
 ! ,presid5t submitt$ to ,congress "u   
section #aaje ( title #ca1 ,unit$ ,/ates
 ,code1 = fiscal ye> #bjag & ea* fiscal 
ye> !reaft] %all include an             
appropriations acc\nt = non-,dep>tm5t   
provid] programs 7z def9$ 9 section     
#b7;d77 to be compris$ (-- 7#a7         
discretion>y m$ical s]vices fund+ t is  
designat$ = hospital c>e & m$ical       
s]vices furni%$ at non-,dep>tm5t        
facilities2 &  7#b7 any funds transf]r$ 
= su* purpose f ! ,vet]ans ,*oice ,fund 
e/abli%$ by section #hjb ( ! ,vet]ans   
,access1 ,*oice1 & ,acc\ntability ,act (
 #bjad 7,public ,law #aac-adf2 #abh     
,/at4 #ahjb74  #djjd4 ,tempor>y         
au?orization ( use ( ,vet]ans ,*oice    
,funds = c]ta9 programs  7a7 ,9 g5]al   
,subsection 7c7 ( section #hjb ( !      
,vet]ans ,access1 ,*oice1 &             

,acc\ntability ,act ( #bjad 7,public    
,law #aac-adf2 #abh ,/at4 #ahjb7 is     
am5d$--  7#a7 9 p>agraph 7#a71 by /rik+ 
,any am\nts & ins]t+ ,except z provid$  
by p>agraph 7#c71 any am\nts2 &  7#b7 by
 add+ at ! end ! foll[+ p>agraph3  7#c7 
,tempor>y au?ority = o!r uses  7,a7 ,o!r
 non-,dep>tm5t c>e ,9 addition to ! use 
( am\nts describ$ 9 p>agraph 7#a71 ( !  
am\nts deposit$ 9 ! ,vet]ans ,*oice     
,fund1 n m ?an #c1cdh1ejj1jjj may be us$
 by ! ,secret>y dur+ ! p]iod describ$ 9 
subp>agraph 7,c7 = am\nts obligat$ by ! 
,secret>y on or aft] ,may #a1 #bjae1 to 
furni% heal? c>e to individuals pursuant
 to *apt] #ag ( title #ch1 ,unit$ ,/ates
 ,code1 at non-,dep>tm5t facilities1    
includ+ pursuant to non-,dep>tm5t       
provid] programs o!r ?an ! program      
e/abli%$ by section #aja4  7,b7         
,hepatitis ,c ,( ! am\nt specifi$ 9     
subp>agraph 7,a71 n m ?an #ejj1jjj1jjj  
may be us$ by ! ,secret>y dur+ ! p]iod  
describ$ 9 subp>agraph 7,c7 =           
ph>maceutical exp5ses relat+ to !       

treatm5t ( ,hepatitis ,c4  7,c7 ,p]iod  
describ$ ,! p]iod describ$ 9 ?is        
subp>agraph is ! p]iod beg9n+ on ! date 
( ! enactm5t ( ! ,,va ,budget & ,*oice  
,improvem5t ,act & end+ on ,octob] #a1  
#bjae4  7,d7 ,reports ,n lat] ?an #ad   
days aft] ! date ( ! enactm5t ( ! ,,va  
,budget & ,*oice ,improvem5t ,act1 & n  
less frequ5tly ?an once e #ad-;day p]iod
 !reaft] dur+ ! p]iod describ$ 9        
subp>agraph 7,c71 ! ,secret>y %all      
submit to ! appropriate congressional   
committees a report detail+--  7i7 !    
am\nts us$ by ! ,secret>y pursuant to   
subp>agraphs 7,a7 & 7,b72 &  7ii7 an    
id5tification ( su* am\nts li/$ by !    
non-,dep>tm5t provid] program = :i* !   
am\nts 7 us$4  7,e7 ,def9itions ,9 ?is  
p>agraph3 7i7 ,! t]m appropriate        
congressional committees means--  7,i7 !
 ,committee on ,vet]ans' ,affairs & !   
,committee on ,appropriations ( ! ,h\se 
( ,repres5tatives2 &  7,,ii7 !          
,committee on ,vet]ans' ,affairs & !    
,committee on ,appropriations ( !       

,s5ate4  7ii7 ,! t]m non-,dep>tm5t      
facilities has ! mean+ giv5 t t]m 9     
section #agja ( title #ch1 ,unit$ ,/ates
 ,code4  7iii7 ,! t]m non-,dep>tm5t     
provid] program has ! mean+ giv5 t t]m 9
 section #djjb7;d7 ( ! ,,va ,budget &   
,*oice ,improvem5t ,act4  4  7b7 ,con=m+
 am5dm5t ,subsection 7d77#a7 ( su*      
section is am5d$ by ins]t+ be=e ! p]iod 
at ! end ! foll[+3 7or = hospital c>e & 
m$ical s]vices pursuant to subsection   
7c77#c7 ( ?is section74  #djje4         
,modifications ( ,vet]ans ,*oice        
,program  7a7 ,increas$ p]iod (         
foll[-,up c>e ,subsection 7h7 ( section 
#aja ( ! ,vet]ans ,access1 ,*oice1 &    
,acc\ntability ,act ( #bjad 7,public    
,law #aac-adf2 #ch ,u4,s4,c4 #agja note7
 is am5d$ by /rik+ 7b = a p]iod n exce$+
 #fj days74  7b7 ,expansion (           
eligibility ,su* section is fur!r       
am5d$-- 7#a7 by /rik+ p>agraph 7#a7 (   
subsection 7b7 & ins]t+ ! foll[+ new    
p>agraph3  7#a7 ! vet]an is enroll$ 9 ! 
pati5t enrollm5t sy/em ( ! ,dep>tm5t (  

,vet]ans ,affairs e/abli%$ & op]at$ "u  
section #agje ( title #ch1 ,unit$ ,/ates
 ,code1 includ+ any su* vet]an :o has n 
receiv$ hospital c>e or m$ical s]vices f
 ! ,dep>tm5t & has contact$ ! ,dep>tm5t 
seek+ an initial appo9tm5t f ! ,dep>tm5t
 = ! receipt ( su* c>e or s]vices2 &  2 
&  7#b7 9 subsection 7g77#a71 by /rik+  
,9 ! case & all t foll[s ?r\gh 1 :5 &   
ins]t ,:54  7c7 ,expansion ( provid]s   
,su* section is fur!r am5d$-- 7#a7 9    
subsection 7a77#a77;,b71 by add+ at !   
end ! foll[+ new clause3  7v7 ,subject  
to subsection 7d77#e71 a heal? c>e      
provid] n o!rwise cov]$ "u any ( clauses
 7i7 ?r\gh 7iv74  2 &  7#b7 9 subsection
 7d71 by add+ at ! end ! foll[+ new     
p>agraph3  7#e7 ,agreem5ts ) o!r        
provid]s ,9 accordance ) ! rates det]m9$
 pursuant to p>agraph 7#b71 ! ,secret>y 
may ent] into agreem5ts "u p>agraph 7#a7
 = furni%+ c>e & s]vices to eligible    
vet]ans "u ?is section ) an entity      
specifi$ 9 subsection 7a77#a77;,b77v7 if
 ! entity meets crit]ia e/abli%$ by !   

,secret>y = purposes ( ?is section4  4  
7d7 ,cl>ification ( wait times          
,subp>agraph 7,a7 ( subsection 7b77#b7 (
 su* section is am5d$ to read z foll[s3 
7,a7 attempts1 or has attempt$1 to      
s*$ule an appo9tm5t = ! receipt (       
hospital c>e or m$ical s]vices "u *apt] 
#ag ( title #ch1 ,unit$ ,/ates ,code1 b 
is unable to s*$ule an appo9tm5t )9--   
7i7 ! wait-"t goals ( ! ,vet]ans ,heal? 
,adm9i/ration = ! furni%+ ( su* c>e or  
s]vices2 or  7ii7 ) respect to su* c>e  
or s]vices t are cl9ically necess>y1 !  
p]iod det]m9$ necess>y = su* c>e or     
s]vices if su* p]iod is %ort] ?an su*   
wait-"t goals2  4  7e7 ,modification (  
di/ance requirem5t ,subp>agraph 7,b7 (  
subsection 7b77#b7 ( su* section is     
am5d$ to read z foll[s3  7,b7 resides m 
?an #dj miles 7z calculat$ bas$ on      
di/ance travel$7 f-- 7i7 ) respect to a 
vet]an :o is seek+ prim>y c>e1 a m$ical 
facility ( ! ,dep>tm5t1 includ+ a       
community-bas$ outpati5t cl9ic1 t is    
able to provide su* prim>y c>e by a     

full-"t prim>y c>e physician2 or  7ii7 )
 respect to a vet]an n cov]$ "u clause  
7i71 ! m$ical facility ( ! ,dep>tm5t1   
includ+ a community-bas$ outpati5t      
cl9ic1 t is close/ to ! resid5ce ( !    
vet]an2  4  #djjf4 ,limitation on       
dialysis pilot program  7a7 ,limitation 
,none ( ! funds au?oriz$ to be          
appropriat$ or o!rwise made available to
 ! ,secret>y ( ,vet]ans ,affairs may be 
us$ to exp& ! dialysis pilot program or 
to create any new dialysis capability   
provid$ by ! ,dep>tm5t 9 a facility t is
 n an initial facility "u ! dialysis    
pilot program until--  7#a7 an indep5d5t
 analysis ( ! dialysis pilot program is 
conduct$ = ea* su* initial facility2    
7#b7 ! ,secret>y submits to !           
appropriate congressional committees !  
report "u subsection 7b72 &  7#c7 a     
p]iod ( #ahj days has elaps$ foll[+ !   
date on :i* ! ,secret>y submits su*     
report4  7b7 ,report ,! ,secret>y %all  
submit to ! appropriate congressional   
committees a report conta9+ ! foll[+3   

7#a7 ,! indep5d5t analysis describ$ 9   
subsection 7a77#a74  7#b7 ,a five-ye>   
dialysis inve/m5t plan expla9+ all ( !  
options ( ! ,secret>y = deliv]+ dialysis
 c>e to vet]ans1 includ+ h[ & :]e su*   
c>e w be deliv]$4  7c7 ,def9itions ,9   
?is section3 7#a7 ,! t]m appropriate    
congressional committees means--  7,a7 !
 ,committee on ,vet]ans' ,affairs & !   
,committee on ,appropriations ( ! ,h\se 
( ,repres5tatives2 &  7,b7 ! ,committee 
on ,vet]ans' ,affairs & ! ,committee on 
,appropriations ( ! ,s5ate4  7#b7 ,! t]m
 dialysis pilot program means ! pilot   
demon/ration program approv$ by ! ,"u   
,secret>y ( ,vet]ans ,affairs = ,heal? 9
 ,augu/ #bjaj & by ! ,secret>y (        
,vet]ans ,affairs 9 ,septemb] #bjaj to  
provide dialysis c>e to pati5ts at c]ta9
 outpati5t facilities op]at$ by !       
,dep>tm5t ( ,vet]ans ,affairs4  7#c7 ,! 
t]m initial facility means "o ( ! f\r   
outpati5t facilities id5tifi$ by !      
,secret>y to p>ticipate 9 ! dialysis    
pilot program prior to ! date ( !       

enactm5t ( ?is ,act4  #djjg4 ,am5dm5ts  
to ,int]nal ,rev5ue ,code ) respect to  
heal? cov]age ( vet]ans  7a7 ,exemption 
9 det]m9ation ( employ] heal? insurance 
m&ate  7#a7 ,9 g5]al ,section           
#dihj;,h7c77#b7 ( ! ,int]nal ,rev5ue    
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+3  7,f7 ,exemption = heal?      
cov]age "u ,,tric>e or ! ,vet]ans       
,adm9i/ration ,solely = purposes (      
det]m9+ :e!r an employ] is an applicable
 l>ge employ] "u ?is p>agraph = any     
mon?1 an individual %all n be tak5 into 
acc\nt z an employee = su* mon? if su*  
individual has m$ical cov]age = su* mon?
 "u--  7i7 *apt] #ee ( title #aj1 ,unit$
 ,/ates ,code1 includ+ cov]age "u !     
,,tric>e program1 or  7ii7 "u a heal?   
c>e program "u *apt] #ag or #ah ( title 
#ch1 ,unit$ ,/ates ,code1 z det]m9$ by !
 ,secret>y ( ,vet]ans ,affairs1 9       
coord9ation ) ! ,secret>y ( ,heal? &    
,human ,s]vices & ! ,secret>y4  4  7#b7 
,effective date ,! am5dm5t made by ?is  
subsection %all apply to mon?s beg9n+   

aft] ,decemb] #ca1 #bjac4  7b7          
,eligibility = heal? sav+s acc\nt n     
affect$ by receipt ( m$ical c>e =       
s]vice-,connect$ disability  7#a7 ,9    
g5]al ,section #bbc7;c77#a7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$ by add+ 
at ! end ! foll[+ new subp>agraph3  7,c7
 ,special rule = individuals eligible = 
c]ta9 vet]ans b5efits ,an individual    
%all n fail to be treat$ z an eligible  
individual = any p]iod m]ely because !  
individual receives hospital c>e or     
m$ical s]vices "u any law adm9i/]$ by ! 
,secret>y ( ,vet]ans ,affairs = a       
s]vice-connect$ disability 7)9 ! mean+ (
 section #aja7af7 ( title #ch1 ,unit$   
,/ates ,code74  4  7#b7 ,effective date 
,! am5dm5t made by ?is subsection %all  
apply to mon?s beg9n+ aft] ,decemb] #ca1
 #bjae4  #djjh4 ,em]g5cy designations   
7a7 ,9 g5]al ,?is title1 except =       
section #djjg1 is designat$ z an em]g5cy
 requirem5t pursuant to section #d7;g7 (
 ! ,/atutory ,pay-,z-,y-,g ,act ( #bjaj 
7#b ,u4,s4,c4 #icc7;g774  7b7           

,designation 9 ,s5ate ,9 ! ,s5ate1 ?is  
title1 except = section #djjg1 is       
designat$ z an em]g5cy requirem5t       
pursuant to section #djc7;a7 ( ,s4 ,con4
 ,res4 #ac 7#aaa? ,congress71 !         
concurr5t resolution on ! budget =      
fiscal ye> #bjaj4  ,pass$ ! ,h\se (     
,repres5tatives ,july #bi1 #bjae4;,cl]k4