,,ii #aadth ,,congress #ast ,session ,h4 ,r4 #cbcf ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,july #cj1 #bjae,received ,,an ,,act ,to provide an extension of ,federal-aid highway1 highway safety1 motor carrier safety1 transit1 and other programs funded out of the ,highway ,trust ,fund1 to provide resource flexibility to the ,department of ,veterans ,affairs for health care services1 and for other purposes4 #a4 ,short title2 reconciliation of funds2 table of contents 7a7 ,short title ,this ,act may be cited as the ,surface ,transportation and ,veterans ,health ,care ,choice ,improvement ,act of #bjae4 7b7 ,reconciliation of funds ,the ,secretary of ,transportation shall reduce the amount apportioned or allocated for a program1 project1 or activity under this ,act in fiscal year #bjae by amounts apportioned or allocated pursuant to the ,highway and ,transportation ,funding ,act of #bjad and the ,highway and ,transportation ,funding ,act of #bjae1 including the amendments made by such ,acts1 for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae4 7c7 ,table of contents ,the table of contents for this ,act is as follows3 ,sec4 #a4 ,short title2 reconciliation of funds2 table of contents4 ,title ,i--,surface ,transportation ,program ,extension ,subtitle ,a--,federal-,aid ,highways ,sec4 #ajja4 ,extension of ,federal-aid highway programs4 ,sec4 #ajjb4 ,administrative expenses4 ,subtitle ,b--,extension of ,highway ,safety ,programs ,sec4 #aaja4 ,extension of ,national ,highway ,traffic ,safety ,administration highway safety programs4 ,sec4 #aajb4 ,extension of ,federal ,motor ,carrier ,safety ,administration programs4 ,sec4 #aajc4 ,dingell-,johnson ,sport ,fish ,restoration ,act4 ,subtitle ,c--,public ,transportation ,programs ,sec4 #abja4 ,formula grants for rural areas4 ,sec4 #abjb4 ,apportionment of appropriations for formula grants4 ,sec4 #abjc4 ,authorizations for public transportation4 ,sec4 #abjd4 ,bus and bus facilities formula grants4 ,subtitle ,d--,hazardous ,materials ,sec4 #acja4 ,authorization of appropriations4 ,title ,,ii--,revenue ,provisions ,sec4 #bjja4 ,extension of ,highway ,trust ,fund expenditure authority4 ,sec4 #bjjb4 ,funding of ,highway ,trust ,fund4 ,sec4 #bjjc4 ,modification of mortgage reporting requirements4 ,sec4 #bjjd4 ,consistent basis reporting between estate and person acquiring property from decedent4 ,sec4 #bjje4 ,clarification of #f-year statute of limitations in case of overstatement of basis4 ,sec4 #bjjf4 ,tax return due dates4 ,sec4 #bjjg4 ,transfers of excess pension assets to retiree health accounts4 ,sec4 #bjjh4 ,equalization of ,highway ,trust ,fund excise taxes on liquefied natural gas1 liquefied petroleum gas1 and compressed natural gas4 ,title ,,iii--,additional ,provisions ,sec4 #cjja4 ,service fees4 ,title ,,iv--,veterans ,provisions ,sec4 #djja4 ,short title4 ,sec4 #djjb4 ,plan to consolidate programs of ,department of ,veterans ,affairs to improve access to care4 ,sec4 #djjc4 ,funding account for non-,department care4 ,sec4 #djjd4 ,temporary authorization of use of ,veterans ,choice ,funds for certain programs4 ,sec4 #djje4 ,modifications of ,veterans ,choice ,program4 ,sec4 #djjf4 ,limitation on dialysis pilot program4 ,sec4 #djjg4 ,amendments to ,internal ,revenue ,code with respect to health coverage of veterans4 ,sec4 #djjh4 ,emergency designations4 ,i ,surface ,transportation ,program ,extension ,a ,federal-,aid ,highways #ajja4 ,extension of ,federal-aid highway programs 7a7 ,in general ,section #ajja7;a7 of the ,highway and ,transportation ,funding ,act of #bjad 7#abh ,stat4 #ahdj7 is amended by striking ,july #ca1 #bjae and inserting ,october #bi1 #bjae4 7b7 ,authorization of appropriations 7#a7 ,highway ,trust ,fund ,section #ajja7;b77#a7 of the ,highway and ,transportation ,funding ,act of #bjad 7#abh ,stat4 #ahdj7 is amended to read as follows3 7#a7 ,highway trust fund ,except as provided in section #ajjb1 there is authorized to be appropriated out of the ,highway ,trust ,fund 7other than the ,mass ,transit ,account7-- 7,a7 for fiscal year #bjae1 a sum equal to the total amount authorized to be appropriated out of the ,highway ,trust ,fund 7other than the ,mass ,transit ,account7 for programs1 projects1 and activities for fiscal year #bjad under divisions ,a and ,e of ,,map-#ba 7,public ,law #aab-ada7 and title #bc1 ,united ,states ,code 7excluding chapter #d of that title72 and 7,b7 for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae1 #bi_/cff of the total amount authorized to be appropriated out of the ,highway ,trust ,fund 7other than the ,mass ,transit ,account7 for programs1 projects1 and activities for fiscal year #bjae under divisions ,a and ,e of ,,map-#ba 7,public ,law #aab-ada7 and title #bc1 ,united ,states ,code 7excluding chapter #d of that title74 4 7#b7 ,general fund ,section #aabc7;h77#a7 of ,,map-#ba 7#bc ,u4,s4,c4 #bjb note7 is amended by striking each of fiscal years #bjac and #bjad and #bd1ihf1cja out of the general fund of the ,treasury to carry out the program for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae and inserting each of fiscal years #bjac through #bjae and #b1cgg1jdi out of the general fund of the ,treasury to carry out the program for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae4 7c7 ,use of funds 7#a7 ,in general ,section #ajja7;c77#a7 of the ,highway and ,transportation ,funding ,act of #bjad 7#abh ,stat4 #ahdj7 is amended by striking 7#a7 ,in general4-- and all that follows through to carry out programs and inserting the following3 7#a7 ,in general ,except as otherwise expressly provided in this subtitle1 funds authorized to be appropriated under subsection 7b77#a7-- 7,a7 for fiscal year #bjae shall be distributed1 administered1 limited1 and made available for obligation in the same manner and at the same levels as the amounts of funds authorized to be appropriated out of the ,highway ,trust ,fund 7other than the ,mass ,transit ,account7 for fiscal year #bjad2 and 7,b7 for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae1 shall be distributed1 administered1 limited1 and made available for obligation in the same manner and at the same levels as #bi_/cff of the amounts of funds authorized to be appropriated out of the ,highway ,trust ,fund 7other than the ,mass ,transit ,account7 for fiscal year #bjae1 to carry out programs 4 7#b7 ,obligation ceiling ,section #aajb of ,,map-#ba 7#bc ,u4,s4,c4 #ajd note7 is amended-- 7,a7 in subsection 7a7-- 7i7 by striking and at the end of paragraph 7#b72 and 7ii7 by striking paragraph 7#c7 and inserting the following3 7#c7 #dj1bef1jjj1jjj for fiscal year #bjae2 and 7#d7 #c1ahi1fhc1jfj for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae4 2 7,b7 in subsection 7b77#ab7-- 7i7 by striking each of fiscal years #bjac through #bjad and inserting each of fiscal years #bjac through #bjae2 and 7ii7 by striking 1 and for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 only in an amount equal to #fci1jjj1jjj1 less any reductions that would have otherwise been required for that year by section #bea;,a of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe 7#b ,u4,s4,c4 #ija;a71 then multiplied by #cjdcfe for that period and inserting 1 and for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae1 only in an amount equal to #fci1jjj1jjj1 less any reductions that would have otherwise been required for that year by section #bea;,a of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe 7#b ,u4,s4,c4 #ija;a71 then multiplied by #bi_/cff for that period2 7,c7 in subsection 7c7-- 7i7 in the matter preceding paragraph 7#a7 by striking each of fiscal years #bjac through #bjad and for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae and inserting each of fiscal years #bjac through #bjae and for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae2 and 7ii7 in paragraph 7#b7 in the matter preceding subparagraph 7,a7 by striking for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 that is equal to #cjdcfe of such unobligated balance and inserting for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae1 that is equal to #bi_/cff of such unobligated balance2 7,d7 in subsection 7d7 in the matter preceding paragraph 7#a7 by striking #bjae and inserting #bjaf2 and 7,e7 in subsection 7f77#a7 in the matter preceding subparagraph 7,a7 by striking each of fiscal years #bjac through #bjad and for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae and inserting each of fiscal years #bjac through #bjae and for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae4 #ajjb4 ,administrative expenses ,section #ajjb of the ,highway and ,transportation ,funding ,act of #bjad 7#abh ,stat4 #ahdb7 is amended-- 7#a7 in subsection 7a7 by striking for administrative expenses of the ,federal-aid highway program #cff1dfe1gec for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae4 and inserting for administrative expenses of the ,federal-aid highway program-- 7#a7 #ddj1jjj1jjj for fiscal year #bjae2 and 7#b7 #cd1hfc1chh for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae4 2 and 7#b7 by striking subsection 7b77#b7 and inserting the following3 7#b7 for fiscal year #bjae and for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae1 subject to the limitations on administrative expenses under the heading ,federal ,highway ,administration in appropriations ,acts that apply1 respectively1 to that fiscal year and period4 4 ,b ,extension of ,highway ,safety ,programs #aaja4 ,extension of ,national ,highway ,traffic ,safety ,administration highway safety programs 7a7 ,extension of programs 7#a7 ,highway safety programs ,section #caaja7;a77#a7 of ,,map-#ba 7#abf ,stat4 #gcc7 is amended-- 7,a7 by striking and at the end of subparagraph 7,b72 and 7,b7 by striking subparagraph 7,c7 and inserting the following3 7,c7 #bce1jjj1jjj for fiscal year #bjae2 and 7,d7 #ah1fbj1bai for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae4 4 7#b7 ,highway safety research and development ,section #caaja7;a77#b7 of ,,map-#ba 7#abf ,stat4 #gcc7 is amended-- 7,a7 by striking and at the end of subparagraph 7,b72 and 7,b7 by striking subparagraph 7,c7 and inserting the following3 7,c7 #aac1ejj1jjj for fiscal year #bjae2 and 7,d7 #h1iic1afi for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae4 4 7#c7 ,national priority safety programs ,section #caaja7;a77#c7 of ,,map-#ba 7#abf ,stat4 #gcc7 is amended-- 7,a7 by striking and at the end of subparagraph 7,b72 and 7,b7 by striking subparagraph 7,c7 and inserting the following3 7,c7 #bgb1jjj1jjj for fiscal year #bjae2 and 7,d7 #ba1eea1iac for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae4 4 7#d7 ,national driver register ,section #caaja7;a77#d7 of ,,map-#ba 7#abf ,stat4 #gcc7 is amended-- 7,a7 by striking and at the end of subparagraph 7,b72 and 7,b7 by striking subparagraph 7,c7 and inserting the following3 7,c7 #e1jjj1jjj for fiscal year #bjae2 and 7,d7 #cif1age for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae4 4 7#e7 ,high visibility enforcement program 7,a7 ,authorization of appropriations ,section #caaja7;a77#e7 of ,,map-#ba 7#abf ,stat4 #gcc7 is amended-- 7i7 by striking and at the end of subparagraph 7,b72 and 7ii7 by striking subparagraph 7,c7 and inserting the following3 7,c7 #bi1jjj1jjj for fiscal year #bjae2 and 7,d7 #b1big1had for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae4 4 7,b7 ,law enforcement campaigns ,section #bjji7;a7 of ,,safetea-,,lu 7#bc ,u4,s4,c4 #djb note7 is amended-- 7i7 in the first sentence by striking each of fiscal years #bjac and #bjad and in the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae and inserting each of fiscal years #bjac through #bjae and in the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae2 and 7ii7 in the second sentence by striking each of fiscal years #bjac and #bjad and in the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting each of fiscal years #bjac through #bjae and in the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae14 7#f7 ,administrative expenses ,section #caaja7;a77#f7 of ,,map-#ba 7#abf ,stat4 #gcc7 is amended-- 7,a7 by striking and at the end of subparagraph 7,b72 and 7,b7 by striking subparagraph 7,c7 and inserting the following3 7,c7 #be1ejj1jjj for fiscal year #bjae2 and 7,d7 #b1jbj1dib for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae4 4 7b7 ,cooperative research and evaluation ,section #djc7;f77#a7 of title #bc1 ,united ,states ,code1 is amended by striking each fiscal year ending before ,october #a1 #bjad1 and #b1jhb1aib of the total amount available for apportionment to the ,states for highway safety programs under section #djb7;c7 in the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting each fiscal year ending before ,october #a1 #bjae1 and #aih1jhg of the total amount available for apportionment to the ,states for highway safety programs under section #djb7;c7 in the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae14 7c7 ,applicability of title #bc ,section #caaja7;c7 of ,,map-#ba 7#abf ,stat4 #gcc7 is amended by striking fiscal years #bjac and #bjad and for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting each of fiscal years #bjac through #bjae and for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae14 #aajb4 ,extension of ,federal ,motor ,carrier ,safety ,administration programs 7a7 ,motor carrier safety grants ,section #caajd7;a7 of title #di1 ,united ,states ,code1 is amended-- 7#a7 by striking and at the end of paragraph 7#i72 and 7#b7 by striking paragraph 7#aj7 and inserting the following3 7#aj7 #bah1jjj1jjj for fiscal year #bjae2 and 7#aa7 #ag1bgc1bbd for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae4 4 7b7 ,administrative expenses ,section #caajd7;i77#a7 of title #di1 ,united ,states ,code1 is amended-- 7#a7 by striking and at the end of subparagraph 7,i72 and 7#b7 by striking subparagraph 7,j7 and inserting the following3 7,j7 #bei1jjj1jjj for fiscal year #bjae2 and 7,k7 #bj1eba1heh for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae4 4 7c7 ,grant programs 7#a7 ,commercial driver's license program improvement grants ,section #daja7;c77#a7 of ,,safetea-,,lu 7#aai ,stat4 #agae7 is amended by striking each of fiscal years #bjac and #bjad and #bd1ihf1cja for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae and inserting each of fiscal years #bjac through #bjae and #b1cgg1jdi for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae4 7#b7 ,border enforcement grants ,section #daja7;c77#b7 of ,,safetea-,,lu 7#aai ,stat4 #agae7 is amended by striking each of fiscal years #bjac and #bjad and #bf1feb1jee for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae and inserting each of fiscal years #bjac through #bjae and #b1ece1eai for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae4 7#c7 ,performance and registration information system management grant program ,section #daja7;c77#c7 of ,,safetea-,,lu 7#aai ,stat4 #agae7 is amended by striking each of fiscal years #bjac and #bjad and #d1afd1chd for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae and inserting each of fiscal years #bjac through #bjae and #cif1age for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae4 7#d7 ,commercial vehicle information systems and networks deployment program ,section #daja7;c77#d7 of ,,safetea-,,lu 7#aai ,stat4 #agae7 is amended by striking each of fiscal years #bjac and #bjad and #bj1hba1iah for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae and inserting each of fiscal years #bjac through #bjae and #a1ihj1hgd for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae4 7#e7 ,safety data improvement grants ,section #daja7;c77#e7 of ,,safetea-,,lu 7#aai ,stat4 #agae7 is amended by striking each of fiscal years #bjac and #bjad and #b1dih1fcj for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae and inserting each of fiscal years #bjac through #bjae and #bcg1gje for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae4 7d7 ,high-,priority activities ,section #caajd7k77#b7 of title #di1 ,united ,states ,code1 is amended by striking each of fiscal years #bjjf through #bjad and up to #ab1dic1aea for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting each of fiscal years #bjjf through #bjae and up to #a1ahh1ebe for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae14 7e7 ,new entrant audits ,section #caadd7;g77#e77;,b7 of title #di1 ,united ,states ,code1 is amended by striking per fiscal year and up to #bf1feb1jee for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting per fiscal year and up to #b1ece1eai for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae14 7f7 ,outreach and education ,section #dabg7;e7 of ,,safetea-,,lu 7#aai ,stat4 #agda7 is amended by striking each of fiscal years #bjac and #bjad and #c1cca1ejg to the ,federal ,motor ,carrier ,safety ,administration for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting each of fiscal years #bjac through #bjae and #caf1idj to the ,federal ,motor ,carrier ,safety ,administration for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae14 7g7 ,grant program for commercial motor vehicle operators ,section #dacd7;c7 of ,,safetea-,,lu 7#di ,u4,s4,c4 #cacja note7 is amended by striking each of fiscal years #bjje through #bjad and #hcb1hgg for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting each of fiscal years #bjje through #bjae and #gi1bce for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae14 #aajc4 ,dingell-,johnson ,sport ,fish ,restoration ,act ,section #d of the ,dingell-,johnson ,sport ,fish ,restoration ,act 7#af ,u4,s4,c4 #ggg;c7 is amended-- 7#a7 in subsection 7a7 in the matter preceding paragraph 7#a7 by striking each fiscal year through #bjad and for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae and inserting each fiscal year through #bjae and for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae2 and 7#b7 in subsection 7b77#a77;,a7 by striking for each fiscal year ending before ,october #a1 #bjad1 and for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting for each fiscal year ending before ,october #a1 #bjae1 and for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae14 ,c ,public ,transportation ,programs #abja4 ,formula grants for rural areas ,section #ecaa7;c77#a7 of title #di1 ,united ,states ,code1 is amended-- 7#a7 in subparagraph 7,a7 by striking for each fiscal year ending before ,october #a1 #bjad1 and #d1afd1chd for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting for each fiscal year ending before ,october #a1 #bjae1 and #cif1age for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae12 and 7#b7 in subparagraph 7,b7 by striking for each fiscal year ending before ,october #a1 #bjad1 and #bj1hba1iah for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting for each fiscal year ending before ,october #a1 #bjae1 and #a1ihj1hgd for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae14 #abjb4 ,apportionment of appropriations for formula grants ,section #eccf7;h77#a7 of title #di1 ,united ,states ,code1 is amended by striking for each fiscal year ending before ,october #a1 #bjad1 and #bd1ihf1cja for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting for each fiscal year ending before ,october #a1 #bjae1 and #b1cgg1jdi for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae14 #abjc4 ,authorizations for public transportation 7a7 ,formula grants ,section #ecch7;a7 of title #di1 ,united ,states ,code1 is amended-- 7#a7 in paragraph 7#a7 by striking and #g1aeh1ege1cdb for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae and inserting #h1eie1jjj1jjj for fiscal year #bjae1 and #fha1jbd1eij for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae2 7#b7 in paragraph 7#b7-- 7,a7 in subparagraph 7,a7 by striking and #ajg1bgd1eba for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting #abh1hjj1jjj for fiscal #bjae1 and #aj1bje1dfd for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae12 7,b7 in subparagraph 7,b7 by striking for each of fiscal years #bjac and #bjad and #h1cbh1gfg for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting for each of fiscal years #bjac through #bjae and #gib1cej for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae12 7,c7 in subparagraph 7,c7 by striking and #c1gac1eje1gec for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting #d1deh1fej1jjj for fiscal year #bjae1 and #cec1bha1jaa for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae12 7,d7 in subparagraph 7,d7 by striking and #bae1acb1jee for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting #beh1cjj1jjj for fiscal year #bjae1 and #bj1dff1cic for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae12 7,e7 in subparagraph 7,e7-- 7i7 by striking and #ejf1bbb1dff for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting #fjg1hjj1jjj for fiscal year #bjae1 and #dh1aei1jaf for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae12 7ii7 by striking and #bd1ihf1cja for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting #cj1jjj1jjj for fiscal year #bjae1 and #b1cgg1jdi for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae12 and 7iii7 by striking and #af1feg1ecd for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting #bj1jjj1jjj for fiscal year #bjae1 and #a1ehd1fii for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae12 7,f7 in subparagraph 7,f7 by striking each of fiscal years #bjac and #bjad and #b1dih1fcj for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting each of fiscal years #bjac through #bjae and #bcg1gje for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae12 7,g7 in subparagraph 7,g7 by striking each of fiscal years #bjac and #bjad and #d1afd1chd for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting each of fiscal years #bjac through #bjae and #cif1age for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae12 7,h7 in subparagraph 7,h7 by striking each of fiscal years #bjac and #bjad and #c1bjf1ege for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting each of fiscal years #bjac through #bjae and #cje1jee for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae12 7,i7 in subparagraph 7,i7 by striking and #a1hjc1ibg1fga for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting #b1afe1ijj1jjj for fiscal year #bjae1 and #aga1fae1jbg for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae12 7,j7 in subparagraph 7,j7 by striking and #cef1cjd1feh for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting #dbg1hjj1jjj for fiscal year #bjae1 and #cc1hif1gba for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae12 and 7,k7 in subparagraph 7,k7 by striking and #dch1jji1hfc for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting #ebe1ijj1jjj for fiscal year #bjae1 and #da1ffi1fgb for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae14 7b7 ,research1 development demonstration and deployment projects ,section #ecch7;b7 of title #di1 ,united ,states ,code1 is amended by striking and #eh1cja1cgj for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae and inserting #gj1jjj1jjj for fiscal year #bjae1 and #e1edf1ddh for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae4 7c7 ,transit cooperative research program ,section #ecch7;c7 of title #di1 ,united ,states ,code1 is amended by striking and #e1hcj1acg for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae and inserting #g1jjj1jjj for fiscal year #bjae1 and #eed1fde for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae4 7d7 ,technical assistance and standards development ,section #ecch7;d7 of title #di1 ,united ,states ,code1 is amended by striking and #e1hcj1acg for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae and inserting #g1jjj1jjj for fiscal year #bjae1 and #eed1fde for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae4 7e7 ,human resources and training ,section #ecch7;e7 of title #di1 ,united ,states ,code1 is amended by striking and #d1afd1chd for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae and inserting #e1jjj1jjj for fiscal year #bjae1 and #cif1age for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae4 7f7 ,capital investment grants ,section #ecch7;g7 of title #di1 ,united ,states ,code1 is amended by striking and #a1eeh1bie1hij for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae and inserting #a1ijg1jjj1jjj for fiscal year #bjae1 and #aea1aja1jic for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae4 7g7 ,administration ,section #ecch7;h7 of title #di1 ,united ,states ,code1 is amended-- 7#a7 in paragraph 7#a7 by striking and #hf1fai1agh for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae and inserting #ajd1jjj1jjj for fiscal year #bjae1 and #h1bdj1dcg for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae2 7#b7 in paragraph 7#b7 by striking each of fiscal years #bjac and #bjad and not less than #d1afd1chd for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting each of fiscal years #bjac through #bjae and not less than #cif1age for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae12 and 7#c7 in paragraph 7#c7 by striking each of fiscal years #bjac and #bjad and not less than #hcb1hgg for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting each of fiscal years #bjac through #bjae and not less than #gi1bce for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae14 #abjd4 ,bus and bus facilities formula grants ,section #ecci7;d77#a7 of title #di1 ,united ,states ,code1 is amended-- 7#a7 by striking each of fiscal years #bjac and #bjad and #ed1eec1dbe for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting each of fiscal years #bjac through #bjae and #e1ahi1hia for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae12 7#b7 by striking #a1jda1jif for such period and inserting #ii1jdd for such period2 and 7#c7 by striking #daf1dch for such period and inserting #ci1fag for such period4 ,d ,hazardous ,materials #acja4 ,authorization of appropriations 7a7 ,in general ,section #eabh7;a7 of title #di1 ,united ,states ,code1 is amended-- 7#a7 by striking and at the end of paragraph 7#b72 and 7#b7 by striking paragraph 7#c7 and inserting the following3 7#c7 #db1gfb1jjj for fiscal year #bjae2 and 7#d7 #c1chh1bdf for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae4 4 7b7 ,hazardous materials emergency preparedness fund ,section #eabh7;b7 of title #di1 ,united ,states ,code1 is amended-- 7#a7 in paragraph 7#a7-- 7,a7 in the paragraph heading by striking ,fiscal years #bjac and #bjad and inserting ,fiscal years #bjac through #bjae2 and 7,b7 in the matter preceding subparagraph 7,a7 by striking fiscal years #bjac and #bjad and inserting fiscal years #bjac through #bjae2 and 7#b7 by striking paragraph 7#b7 and inserting the following3 7#b7 ,fiscal year #bjaf ,from the ,hazardous ,materials ,emergency ,preparedness ,fund established under section #eaaf7;i71 the ,secretary may expend for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae-- 7,a7 #ad1hif to carry out section #eaae2 7,b7 #a1gbg1cbb to carry out subsections 7a7 and 7b7 of section #eaaf1 of which not less than #a1jha1eeg shall be available to carry out section #eaaf7;b72 7,c7 #aa1hhe to carry out section #eaaf7;f72 7,d7 #di1ebb to publish and distribute the ,emergency ,response ,guidebook under section #eaaf7;i77#c72 and 7,e7 #gi1bce to carry out section #eaaf7;j74 4 7c7 ,hazardous materials training grants ,section #eabh7;c7 of title #di1 ,united ,states ,code1 is amended by striking each of the fiscal years #bjac and #bjad and #c1cca1ejg for the period beginning on ,october #a1 #bjad1 and ending on ,july #ca1 #bjae1 and inserting each of fiscal years #bjac through #bjae and #caf1idj for the period beginning on ,october #a1 #bjae1 and ending on ,october #bi1 #bjae14 ,,ii ,revenue ,provisions #bjja4 ,extension of ,highway ,trust ,fund expenditure authority 7a7 ,highway ,trust ,fund ,section #iejc of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 by striking ,august #a1 #bjae in subsections 7b77#f77;,b71 7c77#a71 and 7e77#c7 and inserting ,october #cj1 #bjae1 and 7#b7 by striking ,highway and ,transportation ,funding ,act of #bjae in subsections 7c77#a7 and 7e77#c7 and inserting ,surface ,transportation and ,veterans ,health ,care ,choice ,improvement ,act of #bjae4 7b7 ,sport ,fish ,restoration and ,boating ,trust ,fund ,section #iejd of such ,code is amended-- 7#a7 by striking ,highway and ,transportation ,funding ,act of #bjae each place it appears in subsection 7b77#b7 and inserting ,surface ,transportation and ,veterans ,health ,care ,choice ,improvement ,act of #bjae1 and 7#b7 by striking ,august #a1 #bjae in subsection 7d77#b7 and inserting ,october #cj1 #bjae4 7c7 ,leaking ,underground ,storage ,tank ,trust ,fund ,section #iejh7;e77#b7 of such ,code is amended by striking ,august #a1 #bjae and inserting ,october #cj1 #bjae4 #bjjb4 ,funding of ,highway ,trust ,fund ,section #iejc7;f7 of the ,internal ,revenue ,code of #aihf is amended by redesignating paragraph 7#g7 as paragraph 7#h7 and by inserting after paragraph 7#f7 the following new paragraph3 7#g7 ,additional sums ,out of money in the ,treasury not otherwise appropriated1 there is hereby appropriated-- 7,a7 #f1jfh1jjj1jjj to the ,highway ,account 7as defined in subsection 7e77#e77;,b77 in the ,highway ,trust ,fund2 and 7,b7 #b1jjj1jjj1jjj to the ,mass ,transit ,account in the ,highway ,trust ,fund4 4 #bjjc4 ,modification of mortgage reporting requirements 7a7 ,information return requirements ,section #fjej;,h7b77#b7 of the ,internal ,revenue ,code of #aihf is amended by striking and at the end of subparagraph 7,c71 by redesignating subparagraph 7,d7 as subparagraph 7,g7 and by inserting after subparagraph 7,c7 the following new subparagraphs3 7,d7 the amount of outstanding principal on the mortgage as of the beginning of such calendar year1 7,e7 the date of the origination of the mortgage1 7,f7 the address 7or other description in the case of property without an address7 of the property which secures the mortgage1 and 4 7b7 ,statements to individuals ,section #fjej;,h7d77#b7 of such ,code is amended by striking subsection 7b77#b77;,c7 and inserting subparagraphs 7,c71 7,d71 7,e71 and 7,f7 of subsection 7b77#b74 7c7 ,effective date ,the amendments made by this section shall apply to returns required to be made1 and statements required to be furnished1 after ,december #ca1 #bjaf4 #bjjd4 ,consistent basis reporting between estate and person acquiring property from decedent 7a7 ,property acquired from a decedent ,section #ajad of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subsection3 7f7 ,basis must be consistent with estate tax return ,for purposes of this section-- 7#a7 ,in general ,the basis of any property to which subsection 7a7 applies shall not exceed-- 7,a7 in the case of property the final value of which has been determined for purposes of the tax imposed by chapter #aa on the estate of such decedent1 such value1 and 7,b7 in the case of property not described in subparagraph 7,a7 and with respect to which a statement has been furnished under section #fjce7;a7 identifying the value of such property1 such value4 7#b7 ,exception ,paragraph 7#a7 shall only apply to any property whose inclusion in the decedent's estate increased the liability for the tax imposed by chapter #aa 7reduced by credits allowable against such tax7 on such estate4 7#c7 ,determination ,for purposes of paragraph 7#a71 the basis of property has been determined for purposes of the tax imposed by chapter #aa if-- 7,a7 the value of such property is shown on a return under section #fjah and such value is not contested by the ,secretary before the expiration of the time for assessing a tax under chapter #aa1 7,b7 in a case not described in subparagraph 7,a71 the value is specified by the ,secretary and such value is not timely contested by the executor of the estate1 or 7,c7 the value is determined by a court or pursuant to a settlement agreement with the ,secretary4 7#d7 ,regulations ,the ,secretary may by regulations provide exceptions to the application of this subsection4 4 7b7 ,information reporting 7#a7 ,in general ,subpart ,a of part ,,iii of subchapter ,a of chapter #fa of such ,code is amended by inserting after section #fjcd;,a the following new section3 #fjce4 ,basis information to persons acquiring property from decedent 7a7 ,information with respect to property acquired from decedents 7#a7 ,in general ,the executor of any estate required to file a return under section #fjah7;a7 shall furnish to the ,secretary and to each person acquiring any interest in property included in the decedent's gross estate for ,federal estate tax purposes a statement identifying the value of each interest in such property as reported on such return and such other information with respect to such interest as the ,secretary may prescribe4 7#b7 ,statements by beneficiaries ,each person required to file a return under section #fjah7;b7 shall furnish to the ,secretary and to each other person who holds a legal or beneficial interest in the property to which such return relates a statement identifying the information described in paragraph 7#a74 7#c7 ,time for furnishing statement 7,a7 ,in general ,each statement required to be furnished under paragraph 7#a7 or 7#b7 shall be furnished at such time as the ,secretary may prescribe1 but in no case at a time later than the earlier of-- 7i7 the date which is #cj days after the date on which the return under section #fjah was required to be filed 7including extensions1 if any71 or 7ii7 the date which is #cj days after the date such return is filed4 7,b7 ,adjustments ,in any case in which there is an adjustment to the information required to be included on a statement filed under paragraph 7#a7 or 7#b7 after such statement has been filed1 a supplemental statement under such paragraph shall be filed not later than the date which is #cj days after such adjustment is made4 7b7 ,regulations ,the ,secretary shall prescribe such regulations as necessary to carry out this section1 including regulations relating to-- 7#a7 the application of this section to property with regard to which no estate tax return is required to be filed1 and 7#b7 situations in which the surviving joint tenant or other recipient may have better information than the executor regarding the basis or fair market value of the property4 4 7#b7 ,penalty for failure to file 7,a7 ,return ,section #fgbd7;d77#a7 of such ,code is amended by striking and at the end of subparagraph 7,b71 by striking the period at the end of subparagraph 7,c7 and inserting 1 and1 and by adding at the end the following new subparagraph3 7,d7 any statement required to be filed with the ,secretary under section #fjce4 4 7,b7 ,statement ,section #fgbd7;d77#b7 of such ,code is amended by striking or at the end of subparagraph 7,,gg71 by striking the period at the end of subparagraph 7,,hh7 and inserting 1 or1 and by adding at the end the following new subparagraph3 7,,ii7 section #fjce 7other than a statement described in paragraph 7#a77;,d774 4 7#c7 ,clerical amendment ,the table of sections for subpart ,a of part ,,iii of subchapter ,a of chapter #fa of such ,code is amended by inserting after the item relating to section #fjcd;,a the following new item3 ,sec4 #fjce4 ,basis information to persons acquiring property from decedent4 4 7c7 ,penalty for inconsistent reporting 7#a7 ,in general ,section #fffb7;b7 of such ,code is amended by inserting after paragraph 7#g7 the following new paragraph3 7#h7 ,any inconsistent estate basis4 4 7#b7 ,inconsistent basis reporting ,section #fffb of such ,code is amended by adding at the end the following new subsection3 7k7 ,inconsistent estate basis reporting ,for purposes of this section1 there is an #8inconsistent estate basis' if the basis of property claimed on a return exceeds the basis as determined under section #ajad7;f74 4 7d7 ,effective date ,the amendments made by this section shall apply to property with respect to which an estate tax return is filed after the date of the enactment of this ,act4 #bjje4 ,clarification of #f-year statute of limitations in case of overstatement of basis 7a7 ,in general ,section #feja7;e77#a77;,b7 of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 by striking and at the end of clause 7i71 by redesignating clause 7ii7 as clause 7iii71 and by inserting after clause 7i7 the following new clause3 7ii7 ,an understatement of gross income by reason of an overstatement of unrecovered cost or other basis is an omission from gross income2 and 1 and 7#b7 by inserting 7other than in the case of an overstatement of unrecovered cost or other basis7 in clause 7iii7 7as so redesignated7 after ,in determining the amount omitted from gross income4 7b7 ,effective date ,the amendments made by this section shall apply to-- 7#a7 returns filed after the date of the enactment of this ,act1 and 7#b7 returns filed on or before such date if the period specified in section #feja of the ,internal ,revenue ,code of #aihf 7determined without regard to such amendments7 for assessment of the taxes with respect to which such return relates has not expired as of such date4 #bjjf4 ,tax return due dates 7a7 ,due dates for returns of partnerships1 ,s corporations1 and ,c corporations 7#a7 ,partnerships and ,s corporations 7,a7 ,in general ,so much of subsection 7b7 of #fjgb of the ,internal ,revenue ,code of #aihf as precedes the second sentence thereof is amended to read as follows3 7b7 ,returns of partnerships and ,s corporations ,returns of partnerships under section #fjca and returns of ,s corporations under sections #fjab and #fjcg made on the basis of the calendar year shall be filed on or before the #aeth day of ,march following the close of the calendar year1 and such returns made on the basis of a fiscal year shall be filed on or before the #aeth day of the third month following the close of the fiscal year4 4 7,b7 ,conforming amendment ,section #fjgb7;a7 of such ,code is amended by striking #fjag1 or #fjca and inserting or #fjag4 7#b7 ,conforming amendments relating to ,c corporation due date of #aeth day of fourth month following taxable year 7,a7 ,section #agj7;a77#b77;,b7 of such ,code is amended by striking third month and inserting fourth month4 7,b7 ,section #efc of such ,code is amended by striking third month each place it appears and inserting fourth month4 7,c7 ,section #aced7;d77#a77;,b77i7 of such ,code is amended by striking #c;d month and inserting #dth month4 7,d7 ,subsections 7a7 and 7c7 of section #fafg of such ,code are each amended by striking third month and inserting fourth month4 7,e7 ,section #fdbe7;a77#a7 of such ,code is amended by striking third month and inserting fourth month4 7,f7 ,subsections 7b77#b77;,a71 7g77#c71 and 7h77#a7 of section #ffee of such ,code are each amended by striking #crd month and inserting #dth month4 7,g7 ,section #ffee7;g77#d7 of such ,code is amended by redesignating subparagraph 7,e7 as subparagraph 7,f7 and by inserting after subparagraph 7,d7 the following new subparagraph3 7,e7 ,subsection 7b77#b77;,a7 shall be applied by substituting #crd month for #dth month4 4 7#c7 ,effective dates 7,a7 ,in general ,except as provided in subparagraph 7,b71 the amendments made by this subsection shall apply to returns for taxable years beginning after ,december #ca1 #bjae4 7,b7 ,special rule for c corporations with fiscal years ending on ,june #cj ,in the case of any ,c corporation with a taxable year ending on ,june #cj1 the amendments made by this subsection shall apply to returns for taxable years beginning after ,december #ca1 #bjbe4 7b7 ,modification of due dates by regulation ,in the case of returns for taxable years beginning after ,december #ca1 #bjae1 the ,secretary of the ,treasury1 or the ,secretary's designee1 shall modify appropriate regulations to provide as follows3 7#a7 ,the maximum extension for the returns of partnerships filing ,form #ajfe shall be a #f-month period ending on ,september #ae for calendar year taxpayers4 7#b7 ,the maximum extension for the returns of trusts filing ,form #ajda shall be a #e-month period ending on ,september #cj for calendar year taxpayers4 7#c7 ,the maximum extension for the returns of employee benefit plans filing ,form #eejj shall be an automatic #c-month period ending on ,november #ae for calendar year plans4 7#d7 ,the maximum extension for the returns of organizations exempt from income tax filing ,form #iij 7series7 shall be an automatic #f-month period ending on ,november #ae for calendar year filers4 7#e7 ,the maximum extension for the returns of organizations exempt from income tax that are required to file ,form #dgbj returns of excise taxes shall be an automatic #f-month period beginning on the due date for filing the return 7without regard to any extensions74 7#f7 ,the maximum extension for the returns of trusts required to file ,form #ebbg shall be an automatic #f-month period beginning on the due date for filing the return 7without regard to any extensions74 7#g7 ,the maximum extension for filing ,form #fjfi1 ,return of ,excise ,tax on ,excess ,contributions to ,black ,lung ,benefit ,trust ,under ,section #diec and ,computation of ,section #aib ,deduction1 shall be an automatic #f-month period beginning on the due date for filing the return 7without regard to any extensions74 7#h7 ,the maximum extension for a taxpayer required to file ,form #hhgj shall be an automatic #f-month period beginning on the due date for filing the return 7without regard to any extensions74 7#i7 ,the due date of ,form #cebj-;,a1 ,annual ,information ,return of a ,foreign ,trust with a ,united ,states ,owner1 shall be the #aeth day of the #c;d month after the close of the trust's taxable year1 and the maximum extension shall be a #f-month period beginning on such day4 7#aj7 ,the due date of ,form #cebj1 ,annual ,return to ,report ,transactions with ,foreign ,trusts and ,receipt of ,certain ,foreign ,gifts1 for calendar year filers shall be ,april #ae with a maximum extension for a #f-month period ending on ,october #ae4 7#aa7 ,the due date of ,fin,c,e,n ,report #aad 7relating to ,report of ,foreign ,bank and ,financial ,accounts7 shall be ,april #ae with a maximum extension for a #f-month period ending on ,october #ae and with provision for an extension under rules similar to the rules in ,treas4 ,reg4 section #a4fjha-e4 ,for any taxpayer required to file such ,form for the first time1 any penalty for failure to timely request for1 or file1 an extension1 may be waived by the ,secretary4 7c7 ,corporations permitted statutory automatic #f-,month extension of income tax returns 7#a7 ,in general ,section #fjha7;b7 of such ,code is amended-- 7,a7 by striking #c months and inserting #f months1 and 7,b7 by adding at the end the following3 ,in the case of any return for a taxable year of a ,c corporation which ends on ,december #ca and begins before ,january #a1 #bjbf1 the first sentence of this subsection shall be applied by substituting #e months for #f months4 ,in the case of any return for a taxable year of a ,c corporation which ends on ,june #cj and begins before ,january #a1 #bjbf1 the first sentence of this subsection shall be applied by substituting #g months for #f months44 7#b7 ,effective date ,the amendments made by this subsection shall apply to returns for taxable years beginning after ,december #ca1 #bjae4 #bjjg4 ,transfers of excess pension assets to retiree health accounts 7a7 ,in general ,section #dbj7;b77#d7 of the ,internal ,revenue ,code of #aihf is amended by striking ,december #ca1 #bjba and inserting ,december #ca1 #bjbe4 7b7 ,conforming ,,erisa amendments 7#a7 ,sections #aja7;e77#c71 #djc7;c77#a71 and #djh7;b77#ac7 of the ,employee ,retirement ,income ,security ,act of #aigd 7#bi ,u4,s4,c4 #ajba7;e77#c71 #aajc7;c77#a71 #aajh7;b77#ac77 are each amended by striking ,,map-#ba' and inserting ,surface ,transportation and ,veterans ,health ,care ,choice ,improvement ,act of #bjae4 7#b7 ,section #djh7;b77#ac7 of such ,act 7#bi ,u4,s4,c4 #aajh7;b77#ac77 is amended by striking ,january #a1 #bjbb and inserting ,january #a1 #bjbf4 #bjjh4 ,equalization of ,highway ,trust ,fund excise taxes on liquefied natural gas1 liquefied petroleum gas1 and compressed natural gas 7a7 ,liquefied petroleum gas 7#a7 ,in general ,section #djda7;a77#b77;,b7 of the ,internal ,revenue ,code of #aihf is amended by striking and at the end of clause 7i71 by redesignating clause 7ii7 as clause 7iii71 and by inserting after clause 7i7 the following new clause3 7ii7 in the case of liquefied petroleum gas1 #ah4c cents per energy equivalent of a gallon of gasoline1 and 4 7#b7 ,energy equivalent of a gallon of gasoline ,section #djda7;a77#b7 of such ,code is amended by adding at the end the following3 7,c7 ,energy equivalent of a gallon of gasoline ,for purposes of this paragraph1 the term energy equivalent of a gallon of gasoline means1 with respect to a liquefied petroleum gas fuel1 the amount of such fuel having a ,btu content of #aae1djj 7lower heating value74 ,for purposes of the preceding sentence1 a ,btu content of #aae1djj 7lower heating value7 is equal to #e4ge pounds of liquefied petroleum gas4 4 7b7 ,liquefied natural gas 7#a7 ,in general ,section #djda7;a77#b77;,b7 of such ,code1 as amended by subsection 7a77#a71 is amended by striking and at the end of clause 7ii71 by striking the period at the end of clause 7iii7 and inserting 1 and and by inserting after clause 7iii7 the following new clause3 7iv7 in the case of liquefied natural gas1 #bd4c cents per energy equivalent of a gallon of diesel4 4 7#b7 ,energy equivalent of a gallon of diesel ,section #djda7;a77#b7 of such ,code1 as amended by subsection 7a77#b71 is amended by adding at the end the following3 7,d7 ,energy equivalent of a gallon of diesel ,for purposes of this paragraph1 the term energy equivalent of a gallon of diesel means1 with respect to a liquefied natural gas fuel1 the amount of such fuel having a ,btu content of #abh1gjj 7lower heating value74 ,for purposes of the preceding sentence1 a ,btu content of #abh1gjj 7lower heating value7 is equal to #f4jf pounds of liquefied natural gas4 4 7#c7 ,conforming amendments ,section #djda7;a77#b77;,b77iii7 of such ,code1 as redesignated by subsection 7a77#a71 is amended-- 7,a7 by striking liquefied natural gas11 and 7,b7 by striking peat71 and and inserting peat7 and4 7c7 ,energy equivalent of a gallon of gasoline to compressed natural gas ,section #djda7;a77#c7 of such ,code is amended by adding at the end the following3 7,d7 ,energy equivalent of a gallon of gasoline ,for purposes of this paragraph1 the term energy equivalent of a gallon of gasoline means #e4ff pounds of compressed natural gas4 4 7d7 ,effective date ,the amendments made by this section shall apply to any sale or use of fuel after ,december #ca1 #bjae4 ,,iii ,additional ,provisions #cjja4 ,service fees ,paragraph 7#d7 of section #ddidj7;i7 of title #di1 ,united ,states ,code1 is amended by adding at the end the following new subparagraphs3 7,k7 #a1efj1jjj1jjj for fiscal year #bjbd4 7,l7 #a1fjj1jjj1jjj for fiscal year #bjbe4 4 ,,iv ,veterans ,provisions #djja4 ,short title ,this title may be cited as the ,,va ,budget and ,choice ,improvement ,act4 #djjb4 ,plan to consolidate programs of ,department of ,veterans ,affairs to improve access to care 7a7 ,plan ,the ,secretary of ,veterans ,affairs shall develop a plan to consolidate all non-,department provider programs by establishing a new1 single program to be known as the ,veterans ,choice ,program to furnish hospital care and medical services to veterans enrolled in the system of patient enrollment established under section #agje7;a7 of title #ch1 ,united ,states ,code1 at non-,department facilities4 7b7 ,elements ,the plan developed under subsection 7a7 to establish the ,veterans ,choice ,program to furnish hospital care and medical services at non-,department facilities shall include1 at a minimum1 the following3 7#a7 ,a standardized method to furnish such care and services that incorporates the strengths of the non-,department provider programs into a single streamlined program that the ,secretary administers uniformly in each ,veterans ,service ,integrated ,network and throughout the medical system of the ,veterans ,health ,administration4 7#b7 ,an identification of the eligibility requirements for any such care and services1 including with respect to service-connected disabilities and non-service-connected disabilities4 7#c7 ,a description of the authorization process for such care or medical services1 including with respect to identifying the roles of clinicians1 schedulers1 any third-party administrators1 the ,chief ,business ,office of the ,department1 and any other entity involved in the authorization process4 7#d7 ,the structuring of the billing and reimbursement process1 including the use of third-party medical claims adjudicators or technology that supports automatic adjudication4 7#e7 ,a description of the reimbursement rate to be paid to health care providers under such program4 7#f7 ,an identification of how the ,secretary will determine the eligibility requirements of health care providers at non-,department facilities to participate in such program1 including how the ,secretary plans to structure a non-,department care network to allow the maximum amount of flexibility in providing care and services under the program4 7#g7 ,an explanation of the processes to be used to ensure that the ,secretary will fully comply with all requirements of chapter #ci of title #ca1 ,united ,states ,code 7commonly referred to as the ,prompt ,payment ,act71 in paying for such care and services furnished at non-,department facilities4 7#h7 ,a description of how1 to the greatest extent practicable1 the ,secretary plans to use infrastructure and networks of non-,department provider programs that exist as of the date of the plan to implement such program4 7#i7 ,a description of how-- 7,a7 health care providers at non-,department facilities that furnish such care or services to veterans under such program will have access to1 and transmit back to the ,department1 the medical records of such veterans2 and 7,b7 the ,department will receive from such non-,department providers such medical records and any other relevant information4 7#aj7 ,a description of how the ,secretary plans to ensure an efficient transition to such program for veterans who participate in the non-,department provider programs1 including a timeline1 milestones1 and estimated costs for implementation1 outreach1 and training4 7c7 ,submission ,not later than ,november #a1 #bjae1 the ,secretary shall submit to the ,committees on ,veterans' ,affairs of the ,house of ,representatives and the ,senate a report containing-- 7#a7 a description of each non-,department provider program and the statutory authority for each such program2 7#b7 the plan under subsection 7a72 7#c7 the estimated costs and budgetary requirements to implement the plan and to furnish hospital care and medical services pursuant to such plan2 and 7#d7 any recommendations for legislative proposals the ,secretary determines necessary to implement such plan4 7d7 ,definitions ,in this section3 7#a7 ,the term non-,department facility has the meaning given that term in section #agja of title #ch1 ,united ,states ,code4 7#b7 ,the term non-,department provider programs means each program administered by the ,secretary of ,veterans ,affairs under which the ,secretary enters into contracts or other agreements with health care providers at non-,department facilities to furnish hospital care and medical services to veterans1 including pursuant to the following3 7,a7 ,section #agjc of title #ch1 ,united ,states ,code4 7,b7 ,the ,veterans ,choice ,program established by section #aja of the ,veterans ,access1 ,choice1 and ,accountability ,act of #bjad 7,public ,law #aac-adf2 #ch ,u4,s4,c4 #agja note74 7,c7 ,the ,patient ,centered ,community ,care ,program 7known as ,,pc#c74 7,d7 ,the pilot program established by section #djc of the ,veterans' ,mental ,health and ,other ,care ,improvements ,act of #bjjh 7,public ,law #aaj-chg2 #ch ,u4,s4,c4 #agjc note7 7known as ,project ,,arch74 7,e7 ,contracts relating to dialysis4 7,f7 ,agreements entered into by the ,secretary with-- 7i7 the ,secretary of ,defense1 the ,director of the ,indian ,health ,service1 or any the head of any other department or agency of the ,federal ,government2 or 7ii7 any academic affiliate or other non-governmental entity4 7,g7 ,programs relating to emergency care1 including under sections #agbe and #agbh of title #ch1 ,united ,states ,code4 #djjc4 ,funding account for non-,department care ,each budget of the ,president submitted to ,congress under section #aaje of title #ca1 ,united ,states ,code1 for fiscal year #bjag and each fiscal year thereafter shall include an appropriations account for non-,department provider programs 7as defined in section #b7;d77 to be comprised of-- 7#a7 discretionary medical services funding that is designated for hospital care and medical services furnished at non-,department facilities2 and 7#b7 any funds transferred for such purpose from the ,veterans ,choice ,fund established by section #hjb of the ,veterans ,access1 ,choice1 and ,accountability ,act of #bjad 7,public ,law #aac-adf2 #abh ,stat4 #ahjb74 #djjd4 ,temporary authorization of use of ,veterans ,choice ,funds for certain programs 7a7 ,in general ,subsection 7c7 of section #hjb of the ,veterans ,access1 ,choice1 and ,accountability ,act of #bjad 7,public ,law #aac-adf2 #abh ,stat4 #ahjb7 is amended-- 7#a7 in paragraph 7#a71 by striking ,any amounts and inserting ,except as provided by paragraph 7#c71 any amounts2 and 7#b7 by adding at the end the following paragraph3 7#c7 ,temporary authority for other uses 7,a7 ,other non-,department care ,in addition to the use of amounts described in paragraph 7#a71 of the amounts deposited in the ,veterans ,choice ,fund1 not more than #c1cdh1ejj1jjj may be used by the ,secretary during the period described in subparagraph 7,c7 for amounts obligated by the ,secretary on or after ,may #a1 #bjae1 to furnish health care to individuals pursuant to chapter #ag of title #ch1 ,united ,states ,code1 at non-,department facilities1 including pursuant to non-,department provider programs other than the program established by section #aja4 7,b7 ,hepatitis ,c ,of the amount specified in subparagraph 7,a71 not more than #ejj1jjj1jjj may be used by the ,secretary during the period described in subparagraph 7,c7 for pharmaceutical expenses relating to the treatment of ,hepatitis ,c4 7,c7 ,period described ,the period described in this subparagraph is the period beginning on the date of the enactment of the ,,va ,budget and ,choice ,improvement ,act and ending on ,october #a1 #bjae4 7,d7 ,reports ,not later than #ad days after the date of the enactment of the ,,va ,budget and ,choice ,improvement ,act1 and not less frequently than once every #ad-;day period thereafter during the period described in subparagraph 7,c71 the ,secretary shall submit to the appropriate congressional committees a report detailing-- 7i7 the amounts used by the ,secretary pursuant to subparagraphs 7,a7 and 7,b72 and 7ii7 an identification of such amounts listed by the non-,department provider program for which the amounts were used4 7,e7 ,definitions ,in this paragraph3 7i7 ,the term appropriate congressional committees means-- 7,i7 the ,committee on ,veterans' ,affairs and the ,committee on ,appropriations of the ,house of ,representatives2 and 7,,ii7 the ,committee on ,veterans' ,affairs and the ,committee on ,appropriations of the ,senate4 7ii7 ,the term non-,department facilities has the meaning given that term in section #agja of title #ch1 ,united ,states ,code4 7iii7 ,the term non-,department provider program has the meaning given that term in section #djjb7;d7 of the ,,va ,budget and ,choice ,improvement ,act4 4 7b7 ,conforming amendment ,subsection 7d77#a7 of such section is amended by inserting before the period at the end the following3 7or for hospital care and medical services pursuant to subsection 7c77#c7 of this section74 #djje4 ,modifications of ,veterans ,choice ,program 7a7 ,increased period of follow-,up care ,subsection 7h7 of section #aja of the ,veterans ,access1 ,choice1 and ,accountability ,act of #bjad 7,public ,law #aac-adf2 #ch ,u4,s4,c4 #agja note7 is amended by striking 7but for a period not exceeding #fj days74 7b7 ,expansion of eligibility ,such section is further amended-- 7#a7 by striking paragraph 7#a7 of subsection 7b7 and inserting the following new paragraph3 7#a7 the veteran is enrolled in the patient enrollment system of the ,department of ,veterans ,affairs established and operated under section #agje of title #ch1 ,united ,states ,code1 including any such veteran who has not received hospital care or medical services from the ,department and has contacted the ,department seeking an initial appointment from the ,department for the receipt of such care or services2 and 2 and 7#b7 in subsection 7g77#a71 by striking ,in the case and all that follows through 1 when and insert ,when4 7c7 ,expansion of providers ,such section is further amended-- 7#a7 in subsection 7a77#a77;,b71 by adding at the end the following new clause3 7v7 ,subject to subsection 7d77#e71 a health care provider not otherwise covered under any of clauses 7i7 through 7iv74 2 and 7#b7 in subsection 7d71 by adding at the end the following new paragraph3 7#e7 ,agreements with other providers ,in accordance with the rates determined pursuant to paragraph 7#b71 the ,secretary may enter into agreements under paragraph 7#a7 for furnishing care and services to eligible veterans under this section with an entity specified in subsection 7a77#a77;,b77v7 if the entity meets criteria established by the ,secretary for purposes of this section4 4 7d7 ,clarification of wait times ,subparagraph 7,a7 of subsection 7b77#b7 of such section is amended to read as follows3 7,a7 attempts1 or has attempted1 to schedule an appointment for the receipt of hospital care or medical services under chapter #ag of title #ch1 ,united ,states ,code1 but is unable to schedule an appointment within-- 7i7 the wait-time goals of the ,veterans ,health ,administration for the furnishing of such care or services2 or 7ii7 with respect to such care or services that are clinically necessary1 the period determined necessary for such care or services if such period is shorter than such wait-time goals2 4 7e7 ,modification of distance requirement ,subparagraph 7,b7 of subsection 7b77#b7 of such section is amended to read as follows3 7,b7 resides more than #dj miles 7as calculated based on distance traveled7 from-- 7i7 with respect to a veteran who is seeking primary care1 a medical facility of the ,department1 including a community-based outpatient clinic1 that is able to provide such primary care by a full-time primary care physician2 or 7ii7 with respect to a veteran not covered under clause 7i71 the medical facility of the ,department1 including a community-based outpatient clinic1 that is closest to the residence of the veteran2 4 #djjf4 ,limitation on dialysis pilot program 7a7 ,limitation ,none of the funds authorized to be appropriated or otherwise made available to the ,secretary of ,veterans ,affairs may be used to expand the dialysis pilot program or to create any new dialysis capability provided by the ,department in a facility that is not an initial facility under the dialysis pilot program until-- 7#a7 an independent analysis of the dialysis pilot program is conducted for each such initial facility2 7#b7 the ,secretary submits to the appropriate congressional committees the report under subsection 7b72 and 7#c7 a period of #ahj days has elapsed following the date on which the ,secretary submits such report4 7b7 ,report ,the ,secretary shall submit to the appropriate congressional committees a report containing the following3 7#a7 ,the independent analysis described in subsection 7a77#a74 7#b7 ,a five-year dialysis investment plan explaining all of the options of the ,secretary for delivering dialysis care to veterans1 including how and where such care will be delivered4 7c7 ,definitions ,in this section3 7#a7 ,the term appropriate congressional committees means-- 7,a7 the ,committee on ,veterans' ,affairs and the ,committee on ,appropriations of the ,house of ,representatives2 and 7,b7 the ,committee on ,veterans' ,affairs and the ,committee on ,appropriations of the ,senate4 7#b7 ,the term dialysis pilot program means the pilot demonstration program approved by the ,under ,secretary of ,veterans ,affairs for ,health in ,august #bjaj and by the ,secretary of ,veterans ,affairs in ,september #bjaj to provide dialysis care to patients at certain outpatient facilities operated by the ,department of ,veterans ,affairs4 7#c7 ,the term initial facility means one of the four outpatient facilities identified by the ,secretary to participate in the dialysis pilot program prior to the date of the enactment of this ,act4 #djjg4 ,amendments to ,internal ,revenue ,code with respect to health coverage of veterans 7a7 ,exemption in determination of employer health insurance mandate 7#a7 ,in general ,section #dihj;,h7c77#b7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following3 7,f7 ,exemption for health coverage under ,,tricare or the ,veterans ,administration ,solely for purposes of determining whether an employer is an applicable large employer under this paragraph for any month1 an individual shall not be taken into account as an employee for such month if such individual has medical coverage for such month under-- 7i7 chapter #ee of title #aj1 ,united ,states ,code1 including coverage under the ,,tricare program1 or 7ii7 under a health care program under chapter #ag or #ah of title #ch1 ,united ,states ,code1 as determined by the ,secretary of ,veterans ,affairs1 in coordination with the ,secretary of ,health and ,human ,services and the ,secretary4 4 7#b7 ,effective date ,the amendment made by this subsection shall apply to months beginning after ,december #ca1 #bjac4 7b7 ,eligibility for health savings account not affected by receipt of medical care for service-,connected disability 7#a7 ,in general ,section #bbc7;c77#a7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subparagraph3 7,c7 ,special rule for individuals eligible for certain veterans benefits ,an individual shall not fail to be treated as an eligible individual for any period merely because the individual receives hospital care or medical services under any law administered by the ,secretary of ,veterans ,affairs for a service-connected disability 7within the meaning of section #aja7af7 of title #ch1 ,united ,states ,code74 4 7#b7 ,effective date ,the amendment made by this subsection shall apply to months beginning after ,december #ca1 #bjae4 #djjh4 ,emergency designations 7a7 ,in general ,this title1 except for section #djjg1 is designated as an emergency requirement pursuant to section #d7;g7 of the ,statutory ,pay-,as-,you-,go ,act of #bjaj 7#b ,u4,s4,c4 #icc7;g774 7b7 ,designation in ,senate ,in the ,senate1 this title1 except for section #djjg1 is designated as an emergency requirement pursuant to section #djc7;a7 of ,s4 ,con4 ,res4 #ac 7#aaath ,congress71 the concurrent resolution on the budget for fiscal year #bjaj4 ,passed the ,house of ,representatives ,july #bi1 #bjae4,karen ,l4 ,haas1,clerk