113 HR 5021 EAS: Highway and Transportation Funding Act of 2014
U.S. House of Representatives
2014-07-29
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
113th CONGRESS2d SessionH.R. 5021In the Senate of the United States,July 29, 2014.Amendment:That the bill from the House of Representatives (H.R. 5021) entitled An Act to provide an extension of Federal-aid highway, highway safety, motor carrier safety,
transit, and other programs funded out of the Highway Trust Fund, and for
other purposes.
, do pass with the followingStrike all after the enacting clause and insert the following:1.Short title; table of contents(a)This Act may be cited as the Highway and Transportation Funding Act of 2014
.(b)The table of contents of this Act is as follows:Sec. 1. Short title; table of contents.Sec. 2. Definitions.TITLE I—Surface Transportation Program ExtensionSubtitle A—Federal-aid highwaysSec. 1001. Extension of Federal-aid highway programs.Subtitle B—Extension of highway safety programsSec. 1101. Extension of National Highway Traffic Safety Administration highway safety programs.Sec. 1102. Extension of Federal Motor Carrier Safety Administration programs.Sec. 1103. Dingell-Johnson Sport Fish Restoration Act.Subtitle C—Public transportation programsSec. 1201. Public transportation programs continuation.Subtitle D—Hazardous materialsSec. 1301. Extension of hazardous materials programs.TITLE II—Revenue ProvisionsSec. 2001. Extension of Highway Trust Fund expenditure authority.Sec. 2002. Funding of Highway Trust Fund.Sec. 2003. Additional information on returns relating to mortgage interest.Sec. 2004. Penalty for failure to meet due diligence requirements for the child tax credit.Sec. 2005. Clarification of 6-year statute of limitations in case of overstatement of basis.Sec. 2006. 100 percent continuous levy on payment to medicare providers and suppliers.Sec. 2007. Modification of tax exemption requirements for mutual ditch or irrigation companies.Sec. 2008. Equalization of excise tax on liquefied natural gas and liquefied petroleum gas.Sec. 2009. Extension of customs user fees.TITLE III—Budgetary provisionsSec. 301. Treatment for PAYGO purposes.2.In this Act and the amendments made by this Act:(1)The term MAP–21 means the Moving Ahead for Progress in the 21st Century Act (Public Law 112–141; 126 Stat. 405).(2)Part-year extension periodThe term Part-Year Extension Period means the period beginning on October 1, 2014, and ending on the Part-Year Funding Date.(3)The term Part-Year Funding Date means December 19, 2014.(4)The term Part-Year Ratio means the ratio calculated by dividing—(A)the number of days included in the period beginning on October 1, 2014, and ending on the Part-Year
Funding Date; by(B)365.(5)The term SAFETEA–LU means the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users
(Public Law 109–59; 119 Stat. 1144).<enum>I</enum><header display-inline="yes-display-inline">Surface Transportation Program Extension</header><subtitle id="id2cfdd98372d446cf9036a808d99ea85a"><enum>A</enum><header>Federal-aid highways</header><section id="id8e5806ccbc4340188a5fbb5309f6faed"><enum>1001.</enum><header>Extension of Federal-aid highway programs</header><subsection id="id935973bf57a04da7836287b351357008"><enum>(a)</enum><header>In general</header><text>Except as otherwise provided in this subtitle, requirements, authorities, conditions,
eligibilities,
limitations, and other provisions authorized under divisions A and E of
MAP–21 (<external-xref legal-doc="public-law" parsable-cite="pl/112/141">Public Law 112–141</external-xref>), the SAFETEA–LU Technical Corrections Act of
2008 (<external-xref legal-doc="public-law" parsable-cite="pl/110/244">Public Law 110–244</external-xref>), titles I, V, and VI of SAFETEA–LU (Public Law
109–59), titles I and V of the Transportation Equity Act for the 21st
Century (<external-xref legal-doc="public-law" parsable-cite="pl/105/178">Public Law 105–178</external-xref>), the National Highway System Designation Act
of 1995 (<external-xref legal-doc="public-law" parsable-cite="pl/104/59">Public Law 104–59</external-xref>), titles I and VI of the Intermodal Surface
Transportation
Efficiency Act of 1991 (<external-xref legal-doc="public-law" parsable-cite="pl/102/240">Public Law 102–240</external-xref>), and title 23, United States
Code
(excluding chapter 4 of that title), that would otherwise expire on or
cease to apply after September 30, 2014, are incorporated by reference and
shall continue in effect through the Part-Year Extension Period.</text></subsection><subsection id="id96c590d2feb14606a0ca243a1c84857f"><enum>(b)</enum><header>Authorization of appropriations</header><text>There is authorized to be appropriated out of the Highway Trust Fund (other than the Mass Transit
Account) for the Part-Year Extension Period a sum equal to—</text><paragraph id="id3975129d8f5c4450854ec9d19ca813c8"><enum>(1)</enum><text>the total amount authorized to be appropriated out of the Highway Trust Fund (other than the Mass
Transit Account) for programs, projects, and activities for fiscal year
2014 under divisions A and E of MAP–21 and title 23, United States Code
(excluding chapter 4 of that title); multiplied by</text></paragraph><paragraph id="idd7c5c23143834a21b8258dbcb76744a6"><enum>(2)</enum><text>the Part-Year Ratio.</text></paragraph></subsection><subsection id="idc61c466d6a4f4a1fa93b599ffed118d7"><enum>(c)</enum><header>Use of funds</header><paragraph id="idc5f78a09ca744037b2cfed749b326c6d"><enum>(1)</enum><header>In general</header><text>Except as otherwise expressly provided in this title, funds authorized to be appropriated under
subsection (b) for the Part-Year Extension Period shall be distributed,
administered, limited, and made available for obligation in the same
manner and in the same amounts (as calculated using the Part-Year Ratio)
as the funds authorized to be appropriated out of the Highway Trust Fund
(other than the Mass Transit Account) for fiscal year 2014 to carry out
programs, projects, activities, eligibilities, and requirements under—</text><subparagraph id="idF19CA60F7F174DD6B667DE24942FDF47"><enum>(A)</enum><text>MAP–21 (<external-xref legal-doc="public-law" parsable-cite="pl/112/141">Public Law 112–141</external-xref>);</text></subparagraph><subparagraph id="id50A03D3BC1304055A579A58E68E88B82"><enum>(B)</enum><text>the SAFETEA–LU Technical Corrections Act of
2008 (<external-xref legal-doc="public-law" parsable-cite="pl/110/244">Public Law 110–244</external-xref>);</text></subparagraph><subparagraph id="idDC835C575EF24BD5AF0495B84B15772A"><enum>(C)</enum><text>SAFETEA–LU (<external-xref legal-doc="public-law" parsable-cite="pl/109/59">Public Law 109–59</external-xref>);</text></subparagraph><subparagraph id="id586ACB4639B44B89A0044D8C42DC8562"><enum>(D)</enum><text>the
Transportation Equity Act for the 21st Century (<external-xref legal-doc="public-law" parsable-cite="pl/105/178">Public Law 105–178</external-xref>);</text></subparagraph><subparagraph id="id63840C18AE0F48F68EF76FDFB611E987"><enum>(E)</enum><text>the
National Highway System Designation Act of 1995 (<external-xref legal-doc="public-law" parsable-cite="pl/104/59">Public Law 104–59</external-xref>);</text></subparagraph><subparagraph id="idA3BA4A712F7646D3B1822D373680ADE9"><enum>(F)</enum><text>the Intermodal
Surface Transportation Efficiency Act of 1991 (<external-xref legal-doc="public-law" parsable-cite="pl/102/240">Public Law 102–240</external-xref>); and</text></subparagraph><subparagraph id="id5687E4FF95F44F0C805DD0FA5FD3A12D"><enum>(G)</enum><text>title 23,
United States Code (excluding chapter 4 of that title).</text></subparagraph></paragraph><paragraph id="id0596f3c06e1349a68a1c4a40792a2683"><enum>(2)</enum><header>Contract authority</header><text>Funds authorized to be appropriated out of the Highway Trust Fund (other than the Mass Transit
Account) under this section shall be—</text><subparagraph id="id6228194e28cd46d58427b6b9ea7aca4f"><enum>(A)</enum><text>available for obligation and shall be administered in the same manner as if the funds were
apportioned under <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/23/1">chapter 1</external-xref> of title 23, United States Code; and</text></subparagraph><subparagraph id="id783e59de5eba4495aa6e8abb1d09ec9c"><enum>(B)</enum><text>for the Part-Year Extension Period, except as provided in paragraph (3)(B), subject to the
limitation on obligations for Federal-aid highways and highway safety
construction programs for fiscal year 2015 in paragraph (3)(A) or an Act
making appropriations for fiscal year 2015 or a portion of that fiscal
year.</text></subparagraph></paragraph><paragraph id="id53649a61921d46a587238819c5572ed2"><enum>(3)</enum><header>Obligation ceiling</header><subparagraph id="id786ccc9569004a02a43bbade3ca049de"><enum>(A)</enum><header>In general</header><text>In the absence of an Act making appropriations for fiscal year 2015 or a portion of that fiscal
year—</text><clause id="id42b975ec42ca40caad81a64e4b86369b"><enum>(i)</enum><text>the annual limitation on obligations for Federal-aid highway and highway safety construction
programs for fiscal year 2015 shall be equal to that of fiscal year 2014;
and</text></clause><clause id="id217d56063fb44c1d83b802ff3b1d4470"><enum>(ii)</enum><text>the limitation on obligations shall be distributed and funding shall be exempt from the
limitation on obligations in the same manner as for fiscal year 2014</text></clause></subparagraph><subparagraph id="id961df09435ea4f69a805974d748d4bb6"><enum>(B)</enum><header>Application during part-year extension period</header><clause id="idd184f9bb88f94b0d9167dc548c856e38"><enum>(i)</enum><header>Limitation on obligations</header><text>During the Part-Year Extension Period, obligations subject to the limitation described in
paragraph (2)(B) shall not exceed—</text><subclause id="iddcaaae46252b4be497780b688f341a0d"><enum>(I)</enum><text>the annual limitation on obligations imposed under that paragraph; multiplied by</text></subclause><subclause id="id8fedf6769aa94a8986f39e2b07496f79"><enum>(II)</enum><text>the Part-Year Ratio.</text></subclause></clause><clause id="id5e890854f58443f983215c5846e8144e"><enum>(ii)</enum><header>Exempt NHPP funds</header><text>During the Part-Year Extension Period, the amount of funds under <external-xref legal-doc="usc" parsable-cite="usc/23/119">section 119</external-xref> of title 23, United
States Code, that is exempt from the limitation on obligations imposed
under paragraph (2)(B) shall be—</text><subclause id="id7589964ebf294de49b4463f8b59ac433"><enum>(I)</enum><text>$639,000,000; multiplied by</text></subclause><subclause id="idbe1fc29d041f4b20b19b215769782354"><enum>(II)</enum><text>the Part-Year Ratio.</text></subclause></clause></subparagraph><subparagraph id="id969e8f48fe3a45509ac85ad50b7d854b"><enum>(C)</enum><header>Calculations for distribution of obligation limitation</header><text>The Secretary of Transportation shall, as necessary for purposes of making the calculations for the
distribution of
any obligation limitation during the Part-Year Extension Period—</text><clause id="id405ab992fe4447ff808be20109047889"><enum>(i)</enum><text>annualize the amount of contract authority provided under this Act for Federal-aid highways and
highway safety construction programs; and</text></clause><clause id="idcb7fd404d69f4ad39b86d31d603a2f10"><enum>(ii)</enum><text>multiply the resulting distribution of obligation limitation by either the Part-Year Ratio or the
pro rata for the period of an Act making appropriations for a portion of
fiscal year 2015, whichever is applicable.</text></clause></subparagraph></paragraph></subsection></section></subtitle><subtitle id="id58be11102e344e5d82d28ea263995437"><enum>B</enum><header>Extension of highway safety programs</header><section id="id53a670077228448bb4675e0e7e64c505"><enum>1101.</enum><header>Extension of National Highway Traffic Safety Administration highway safety programs</header><subsection id="id135a7e852b6b463ab234c3e1aeae8898"><enum>(a)</enum><header>In general</header><text>Except as otherwise provided in this section, requirements, authorities, conditions, and other
provisions authorized under subtitle A of title I of division C of MAP–21
(<external-xref legal-doc="public-law" parsable-cite="pl/112/141">Public Law 112–141</external-xref>),
section 2009 of SAFETEA–LU (<external-xref legal-doc="usc" parsable-cite="usc/23/402">23 U.S.C. 402</external-xref> note; <external-xref legal-doc="public-law" parsable-cite="pl/109/59">Public Law 109–59</external-xref>), and
<external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/23/4">chapter 4</external-xref> of title 23,
United States Code, that would otherwise expire on or cease to apply after
September 30, 2014, are incorporated by reference and shall continue in
effect through the Part-Year Extension Period.</text></subsection><subsection id="id89b320fd7f2e400da5659c363d301d24"><enum>(b)</enum><header>Authorization of appropriations</header><text>There is authorized to be appropriated out of the Highway Trust Fund (other than the Mass Transit
Account) for the Part-Year Extension Period a sum equal to—</text><paragraph id="idC2511FE8E15E4F9FAF9BB27D3FA96F28"><enum>(1)</enum><text>the total
amount authorized to be appropriated out of the Highway Trust Fund (other
than the Mass Transit Account) for programs, projects, and activities for
fiscal year 2014 under subtitle A of title I of division C of MAP–21
(<external-xref legal-doc="public-law" parsable-cite="pl/112/141">Public Law 112–141</external-xref>),
section 2009 of SAFETEA–LU (<external-xref legal-doc="usc" parsable-cite="usc/23/402">23 U.S.C. 402</external-xref> note; <external-xref legal-doc="public-law" parsable-cite="pl/109/59">Public Law 109–59</external-xref>), and
<external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/23/4">chapter 4</external-xref> of title 23,
United States Code; multiplied by</text></paragraph><paragraph id="id2BE29DE3B2E940C9A8EB126BC4C098E2"><enum>(2)</enum><text>the Part-Year Ratio.</text></paragraph></subsection><subsection id="id94ad90babc5d436e8799e0314c20029a"><enum>(c)</enum><header>Use of funds</header><text>Funds authorized to appropriated or made available for obligation under the authority of this
section shall be distributed, administered, and made available for
obligation in the same manner and at the same rate as funds authorized to
be appropriated or made available for fiscal year 2014 to carry out
programs, projects and activities under—</text><paragraph id="idCC8214ABE09E4BE3AA14F80D28AE20A8"><enum>(1)</enum><text>subtitle A of title I of division
C of MAP–21 (<external-xref legal-doc="public-law" parsable-cite="pl/112/141">Public Law 112–141</external-xref>);</text></paragraph><paragraph id="id061AE93181D44B1893B75F34D8BD7271"><enum>(2)</enum><text>section 2009 of SAFETEA–LU (<external-xref legal-doc="usc" parsable-cite="usc/23/402">23 U.S.C. 402</external-xref> note; <external-xref legal-doc="public-law" parsable-cite="pl/109/59">Public Law 109–59</external-xref>); and</text></paragraph><paragraph id="id8DCAEFC435EF4E179849EF334DE4BF50"><enum>(3)</enum><text>chapter 4
of title 23, United States Code.</text></paragraph></subsection><subsection id="idfdf260a7cf69423091ccc8f632e458e9"><enum>(d)</enum><header>Contract authority</header><text>Section 31101(c) of MAP–21 (126 Stat. 733) is amended by striking <quote>fiscal years 2013 and 2014</quote> and inserting <quote>fiscal years 2013, 2014, and 2015</quote>.</text></subsection><subsection id="id5ff76b6a9afd430188ede6157bef0598"><enum>(e)</enum><header>Law enforcement campaigns</header><text>Section 2009(a) of SAFETEA–LU (<external-xref legal-doc="usc" parsable-cite="usc/23/402">23 U.S.C. 402</external-xref> note; <external-xref legal-doc="public-law" parsable-cite="pl/109/59">Public Law 109–59</external-xref>) is amended by striking <quote>fiscal years 2013 and 2014</quote> each place it appears and inserting <quote>fiscal years 2013, 2014, and 2015</quote>.</text></subsection></section><section id="idbeb402b51cc24fc4a1591dafc4dbfe0a"><enum>1102.</enum><header>Extension of Federal Motor Carrier Safety Administration programs</header><subsection id="id5104cbc6e644417d8982c47d7ff33875"><enum>(a)</enum><header>Extension of programs</header><text>Except as otherwise provided in this section, requirements, authorities, conditions, eligibilities,
limitations, and other provisions authorized under title II of division C
of MAP–21 (<external-xref legal-doc="public-law" parsable-cite="pl/112/141">Public Law 112–141</external-xref>), title IV of SAFETEA–LU (Public Law
109–59), and part B of
subtitle VI of title 49, United States Code, that would otherwise expire
on or cease to apply after September 30, 2014, are incorporated by
reference and shall continue in effect through the Part-Year Extension
Period.</text></subsection><subsection id="id3fea2f33260c4998a9add6ebdc8bb8c8"><enum>(b)</enum><header>Authorization of appropriations</header><text>There is authorized to be appropriated from the Highway Trust Fund (other than the Mass Transit
Account) for the period beginning October 1, 2014, and ending on the
Part-Year Funding Date, a sum equal to—</text><paragraph id="id216A99DF082342ECB45508CC4BD59A0E"><enum>(1)</enum><text>the total amount authorized to
be appropriated from the Highway Trust Fund (other than the Mass Transit
Account) for programs, projects, and activities for fiscal year 2014 under
title II of division C of MAP–21 (<external-xref legal-doc="public-law" parsable-cite="pl/112/141">Public Law 112–141</external-xref>), title IV of
SAFETEA–LU (Public Law
109–59), and part B of subtitle VI of title 49, United States Code;
multiplied by</text></paragraph><paragraph id="idC10913549C884B9A9FC3EEA9258D2484"><enum>(2)</enum><text>the Part-Year Ratio.</text></paragraph></subsection><subsection id="idefa46984e06e431ca69402c331e34d6f"><enum>(c)</enum><header>Contract authority</header><text>Funds authorized to be appropriated under this section shall be available for obligation and shall
be administered in the same manner as if the funds were authorized by
section 4101 of SAFETEA–LU (<external-xref legal-doc="public-law" parsable-cite="pl/109/59">Public Law 109–59</external-xref>) and amendments made by
that section, as amended by section
32603 of MAP–21 (<external-xref legal-doc="public-law" parsable-cite="pl/112/141">Public Law 112–141</external-xref>), or authorized by section 31104 of
title 49, United States Code.</text></subsection><subsection id="id82538746426548969160168706f63085"><enum>(d)</enum><header>Use of funds</header><text>Funds authorized to be appropriated or made available for obligation and expended under the
authority of this section shall be distributed, administered, limited, and
made available for obligation in the same manner and at the same rate as
funds authorized to be appropriated or made available for fiscal year 2014
to carry out programs, projects, activities, eligibilities, and
requirements under—</text><paragraph id="idCC7D7EB8FBDB409DBE198ED88CCFE1FB"><enum>(1)</enum><text>title II of division C of MAP–21 (<external-xref legal-doc="public-law" parsable-cite="pl/112/141">Public Law 112–141</external-xref>);</text></paragraph><paragraph id="idA0C84330FF204DB3896C85488950B37D"><enum>(2)</enum><text>title IV of
SAFETEA–LU (<external-xref legal-doc="public-law" parsable-cite="pl/109/59">Public Law 109–59</external-xref>); and</text></paragraph><paragraph id="idB222FB2177FB4710A21C098ACE7F12AC"><enum>(3)</enum><text>part B of subtitle VI of title 49,
United States Code.</text></paragraph></subsection></section><section id="idcf3d9be3369d44adafaf3f3c493b2eb5"><enum>1103.</enum><header>Dingell-Johnson Sport Fish Restoration Act</header><text display-inline="no-display-inline">Section 4 of the Dingell-Johnson Sport Fish Restoration Act (<external-xref legal-doc="usc" parsable-cite="usc/16/777c">16 U.S.C. 777c</external-xref>) is amended—</text><paragraph id="idfb72bbd9e03f40c095566c1f8e2b0d42"><enum>(1)</enum><text>in subsection (a) in the matter preceding paragraph (1) by striking <quote>2014</quote> and inserting <quote>2015</quote>; and</text></paragraph><paragraph id="id157a7bfebf2d4059ad49a6fc0fc36b5f"><enum>(2)</enum><text>in subsection (b)(1)(A) in the first sentence by striking <quote>2014</quote> and inserting <quote>2015</quote>.</text></paragraph></section></subtitle><subtitle id="id42a04561a23148c9b2828ef831976a0f"><enum>C</enum><header>Public transportation programs</header><section id="id415fa3de22964423851f07fcecd42eec"><enum>1201.</enum><header>Public transportation programs continuation</header><subsection id="idd2b7a88fd5454829b5128059898d0ddc"><enum>(a)</enum><header>Extension for public transportation programs</header><text>Except as otherwise provided in this section, requirements, authorities, conditions, eligibilities,
limitations, and other provisions authorized under division B of MAP–21
(<external-xref legal-doc="public-law" parsable-cite="pl/112/141">Public Law 112–141</external-xref>) and <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/49/53">chapter 53</external-xref> of title 49, United States Code, that
would otherwise
expire on or cease to apply after September 30, 2014, are incorporated by
reference and shall continue in effect through the Part-Year Extension
Period.</text></subsection><subsection id="id22a9b0d9fe0446239f6fb55165135a0d"><enum>(b)</enum><header>Authorization of appropriations</header><paragraph id="idbf693e23a36842f1a30c44ce96bb8330"><enum>(1)</enum><header>Mass transit account</header><text>There shall be available from the Mass Transit Account of the Highway Trust Fund for the Part-Year
Extension Period, a sum equal to—</text><subparagraph id="id78BA6D3C6C1B4C51A1928C3A100747F1"><enum>(A)</enum><text>the total amount authorized to be
appropriated out of the Mass Transit Account of the Highway Trust Fund for
programs, projects, and activities for fiscal year 2014 authorized under
division B of MAP–21 (<external-xref legal-doc="public-law" parsable-cite="pl/112/141">Public Law 112–141</external-xref>) and under chapter 53 of title
49, United States Code;
multiplied by</text></subparagraph><subparagraph id="id7E690B56F76C4C2C92CC245103597FE7"><enum>(B)</enum><text>the Part-Year Ratio.</text></subparagraph></paragraph><paragraph id="idb35f281e2fd64144b83f8f48b87f5245"><enum>(2)</enum><header>General fund</header><text>There is authorized to be appropriated from the general fund of the Treasury for the period
beginning October 1, 2014, and ending on the Part-Year Funding Date, a sum
equal to—</text><subparagraph id="idA587D6B92586440688004BDBC9C063B1"><enum>(A)</enum><text>the total amount authorized to be appropriated from the
general fund of the Treasury for programs, projects, and activities for
fiscal year 2014 under division B of MAP–21 (<external-xref legal-doc="public-law" parsable-cite="pl/112/141">Public Law 112–141</external-xref>) and under
chapter 53 of title
49, United States Code; multiplied by</text></subparagraph><subparagraph id="id1F371912AF2E4EAABF2B3CA2297BA355"><enum>(B)</enum><text>the Part-Year Ratio.</text></subparagraph></paragraph></subsection><subsection id="id25e516ae7c1a47f2be48d42f6c1074a7"><enum>(c)</enum><header>Contract authority</header><text>Funds made available under this section from the Mass Transit Account of the Highway Trust Fund
shall be available for obligation in the same manner as set forth in
<external-xref legal-doc="usc" parsable-cite="usc/49/5338">section 5338(j)(1)</external-xref> of title 49, United States Code.</text></subsection><subsection id="idcd1c4feb5dc7491e970ab80d9e163f59"><enum>(d)</enum><header>Use of funds</header><text>Funds authorized to appropriated or made available for obligation and expended under the authority
of this section shall be distributed, administered, limited, and made
available for obligation in the same manner and at the same rate as funds
authorized to be appropriated or made available for fiscal year 2014 to
carry out programs, projects, activities, eligibilities, and requirements
under division B of MAP–21 (<external-xref legal-doc="public-law" parsable-cite="pl/112/141">Public Law 112–141</external-xref>) and chapter 53 of title
49, United States Code.</text></subsection><subsection id="id538e4721691c4520b3c817c05bd838e8"><enum>(e)</enum><header>Distribution of funds under division b of MAP–21</header><text>Funds authorized to be appropriated or made available for programs continued under this section
shall be distributed to those programs in the same proportion as funds
were allocated for those programs for fiscal year 2014.</text></subsection></section></subtitle><subtitle id="id89d0abaae34942eb9684e75be99a15d3"><enum>D</enum><header>Hazardous materials</header><section id="id0270ef0e37f348e3b1596990a09c07e6"><enum>1301.</enum><header>Extension of hazardous materials programs</header><subsection id="idde0b345bcb91404589a72831422609bd"><enum>(a)</enum><header>Extension of programs</header><text>Except as otherwise provided in this section, requirements, authorities, conditions, eligibilities,
limitations, and other provisions authorized under title III of division C
of MAP–21 (<external-xref legal-doc="public-law" parsable-cite="pl/112/141">Public Law 112–141</external-xref>) and <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/49/51">chapter 51</external-xref> of title 49, United States
Code, that would
otherwise expire on or cease to apply after September 30, 2014, are
incorporated by reference and shall continue in effect through the
Part-Year Extension Period.</text></subsection><subsection id="id25f7f6d32ca94c0986aa29a6fe115a54"><enum>(b)</enum><header>Authorization of appropriations</header><text>There is authorized to be appropriated from the general fund of the Treasury and the Hazardous
Materials Emergency Preparedness Fund established under section 5116(i) of
title 49, United States Code, for the period beginning October 1,
2014, and ending on the Part-Year Funding Date, an amount equal to—</text><paragraph id="id1EF841D11AEB4629BEE82D2C20F3B892"><enum>(1)</enum><text>the
total amount authorized to be appropriated from the general fund of the
Treasury and the Hazardous Materials Emergency Preparedness Fund for
programs, projects, and activities for fiscal year 2014 under title III of
division C of MAP–21 (<external-xref legal-doc="public-law" parsable-cite="pl/112/141">Public Law 112–141</external-xref>) and <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/49/51">chapter 51</external-xref> of title 49,
United States Code; multiplied by</text></paragraph><paragraph id="id89631C59B9D64B6AA64D02ACEAA57331"><enum>(2)</enum><text>the Part-Year Ratio.</text></paragraph></subsection><subsection id="idcf6afc900282427497015b2e63f6c05a"><enum>(c)</enum><header>Use of funds</header><text>Funds authorized to be appropriated or made available for obligation and expended under the
authority of this section shall be distributed, administered, limited, and
made available for obligation in the same manner and at the same rate as
funds authorized to be appropriated or made available for fiscal year 2014
to carry out programs, projects, activities, eligibilities, and
requirements under title III of division C of MAP–21 (<external-xref legal-doc="public-law" parsable-cite="pl/112/141">Public Law 112–141</external-xref>)
and chapter 51 of
title 49, United States Code.</text></subsection></section></subtitle><enum>II</enum><header>Revenue Provisions</header><section id="HD8D2F8D566F14F76ACF5D760ADCCE308"><enum>2001.</enum><header>Extension of Highway Trust Fund expenditure authority</header><subsection id="H07D3DAD618F04F34AACD01BBBB13EE9D"><enum>(a)</enum><header>Highway Trust Fund</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/9503">Section 9503</external-xref> of the Internal Revenue Code of 1986 is amended—</text><paragraph id="H250D95713B9A46C8A31DC0F3E92CE461"><enum>(1)</enum><text>by striking <quote>October 1, 2014</quote> in subsections (b)(6)(B), (c)(1), and (e)(3) and inserting <quote>December 20, 2014</quote>, and</text></paragraph><paragraph id="H99B9CB4FA2034130A70FE8D63532DB81"><enum>(2)</enum><text>by striking <quote>MAP–21</quote> in subsections (c)(1) and (e)(3) and inserting <quote><short-title>Highway and Transportation Funding Act of 2014</short-title></quote>.</text></paragraph></subsection><subsection id="H6DA48A2BDA6D41FF89E92DF20D027844"><enum>(b)</enum><header>Sport Fish Restoration and Boating Trust Fund</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/9504">Section 9504</external-xref> of the Internal Revenue Code of 1986 is amended—</text><paragraph id="H5D59211799F14035B00875E2BEFC9532"><enum>(1)</enum><text>by striking <quote>MAP–21</quote> each place it appears in subsection (b)(2) and inserting <quote><short-title>Highway and Transportation Funding Act of 2014</short-title></quote>, and</text></paragraph><paragraph id="H9BEDDE9520074D0181697EBF6CF6E291"><enum>(2)</enum><text>by striking <quote>October 1, 2014</quote> in subsection (d)(2) and inserting <quote>December 20, 2014</quote>.</text></paragraph></subsection><subsection id="HF57D876C5035472F93E245669D841BE8"><enum>(c)</enum><header>Leaking Underground Storage Tank Trust Fund</header><text display-inline="yes-display-inline">Paragraph (2) of <external-xref legal-doc="usc" parsable-cite="usc/26/9508">section 9508(e)</external-xref> of the Internal Revenue Code of 1986 is amended by striking <quote>October 1, 2014</quote> and inserting <quote>December 20, 2014</quote>.</text></subsection></section><section id="H6370801CFD2F461B86A9210996C27732" section-type="subsequent-section"><enum>2002.</enum><header>Funding of Highway Trust Fund</header><subsection commented="no" display-inline="no-display-inline" id="HEE159E291FD14A4E98FB18EBA5C2618C"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Subsection (f) of <external-xref legal-doc="usc" parsable-cite="usc/26/9503">section 9503</external-xref> of the Internal Revenue Code of 1986 is amended by redesignating
paragraph (5) as paragraph (7) and by inserting after paragraph (4) the
following new paragraphs:</text><quoted-block display-inline="no-display-inline" id="id26A29354C69C4000B6F038D1FA848B81" style="OLC"><subparagraph id="H571A007DAA354CE78EC27089D868ED40"><enum>(A)</enum><text display-inline="yes-display-inline">$5,633,000,000 to the Highway Account (as defined in subsection (e)(5)(B)) in the Highway Trust
Fund; and</text></subparagraph><subparagraph id="HF3829E77E3644581A267E731342D2814"><enum>(B)</enum><text display-inline="yes-display-inline">$1,500,000,000 to the Mass Transit Account in the Highway Trust Fund.</text></subparagraph><paragraph id="H17F0D26ED3FE4806805EB40E1DA742DE"><enum>(6)</enum><header>Additional increase in fund balance</header><text display-inline="yes-display-inline">There is hereby transferred to the Highway Account (as defined in subsection (e)(5)(B)) in the
Highway Trust Fund amounts appropriated from the Leaking Underground
Storage Tank Trust Fund under section 9508(c)(3).</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection><subsection id="H86606822546B447B83D5447C228F43B6"><enum>(b)</enum><header>Appropriation from Leaking Underground Storage Tank Trust Fund</header><paragraph id="H1581623C59904C189119C5209E502550"><enum>(1)</enum><header>In general</header><text>Subsection (c) of <external-xref legal-doc="usc" parsable-cite="usc/26/9508">section 9508</external-xref> of the Internal Revenue Code of 1986 is amended by adding at the end
the following new paragraph:</text><quoted-block display-inline="no-display-inline" id="H6445556B644C4EF4BC882145E88CC7DA" style="OLC"><paragraph id="HD8A65E148362450F9C03BC93049E1353"><enum>(3)</enum><header>Additional transfer to Highway Trust Fund</header><text display-inline="yes-display-inline">Out of amounts in the Leaking Underground Storage Tank Trust Fund there is hereby appropriated
$1,000,000,000 to be transferred under section 9503(f)(6) to the Highway
Account (as defined in section 9503(e)(5)(B)) in the Highway Trust Fund.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph><paragraph commented="no" display-inline="no-display-inline" id="H39476B2A64894EC3996D1E1EDA979965"><enum>(2)</enum><header>Conforming amendment</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/9508">Section 9508(c)(1)</external-xref> of the Internal Revenue Code of 1986 is amended by striking <quote>paragraph (2)</quote> and inserting <quote>paragraphs (2) and (3)</quote>.</text></paragraph></subsection></section><section id="idCEF4B3DDD86E46A4A9628D2993553B8A"><enum>2003.</enum><header>Additional
information on returns relating to mortgage interest</header><subsection id="id2F73E916D9534A40A3AE22A3CAC9921F"><enum>(a)</enum><header>In
general</header><text>Paragraph (2) of <external-xref legal-doc="usc" parsable-cite="usc/26/6050H">section 6050H(b)</external-xref> of the Internal Revenue Code of 1986 is amended by striking
<quote>and</quote> at the end of subparagraph (C), by redesignating
subparagraph (D) as subparagraph (I), and by inserting after subparagraph (C)
the following new subparagraphs:</text><quoted-block display-inline="no-display-inline" id="idC3AA6E3183874948A0376F7126307E34" style="OLC"><subparagraph id="id0EFE63AA51A546EBA0EC49F711997F8A"><enum>(D)</enum><text>the unpaid
balance with respect to such mortgage at the close of the calendar year,</text></subparagraph><subparagraph id="id2310D18C883E47CDBE335BC62D0C2430"><enum>(E)</enum><text>the address of
the property securing such mortgage,</text></subparagraph><subparagraph commented="no" id="id255DEC78DCDD460991EBB2EF1D871E47"><enum>(F)</enum><text>information with
respect to whether the mortgage is a refinancing that occurred in such calendar
year,</text></subparagraph><subparagraph commented="no" id="id38F8E245E6EC412199377ED2FDC8BFAF"><enum>(G)</enum><text>the amount of real estate taxes paid from an escrow account with respect to the property securing
such mortgage,</text></subparagraph><subparagraph commented="no" id="idA3D0068224D146E8BCC0B21C0538D192"><enum>(H)</enum><text>the date of the origination of such mortgage, and</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection><subsection id="id2CE7F2906453424581612A69D5B40818"><enum>(b)</enum><header>Payee
statements</header><text>Subsection (d) of <external-xref legal-doc="usc" parsable-cite="usc/26/6050H">section 6050H</external-xref> of the Internal Revenue Code of 1986 is amended by striking
<quote>and</quote> at the end of paragraph (1), by striking the period at the
end of paragraph (2) and inserting <quote>, and</quote>, and by inserting after
paragraph (2) the following new paragraph:</text><quoted-block display-inline="no-display-inline" id="id5EE330B39F6840679BB5B686FA642ECA" style="OLC"><paragraph id="idAC4A78F388B84F67A8E68DEA9AF3D133"><enum>(3)</enum><text>the information
required to be included on the return under subparagraphs (D), (E), (F), (G) and
(H) of
subsection
(b)(2).</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection><subsection commented="no" display-inline="no-display-inline" id="id39267BC9F50748448E3EFEE166CE11F2"><enum>(c)</enum><header>Effective
date</header><text>The amendments made by this section shall apply to returns
and statements the due date for which (determined without regard to
extensions) is after December 31, 2015.</text></subsection></section><section commented="no" display-inline="no-display-inline" id="idD92DBD3A3AF64A3480A5ED71EFDA8126"><enum>2004.</enum><header>Penalty for
failure to meet due diligence requirements for the child tax credit</header><subsection id="id6C71DC95506F4144939F414A7469BB23"><enum>(a)</enum><header>In
general</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/6695">Section 6695</external-xref> of the Internal Revenue Code of 1986 is amended by adding at the end the
following new subsection:</text><quoted-block display-inline="no-display-inline" id="id61905AE6CD4B4B759616333964B87F13" style="OLC"><subsection id="id9EC13350917B4F1D873F8DE120273B69"><enum>(h)</enum><header>Failure To be
diligent in determining eligibility for child tax credit</header><text>Any
person who is a tax return preparer with respect to any return or claim for
refund who fails to comply with due diligence requirements imposed by the
Secretary by regulations with respect to determining eligibility for, or the
amount of, the credit allowable by section 24 shall pay a penalty of $500 for
each such
failure.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection><subsection commented="no" display-inline="no-display-inline" id="idCD9BEF4BD7A74848A27EF9F5AAA02412"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to taxable
years beginning after December 31, 2014.</text></subsection></section><section id="HA31CE5E7498944D3849E9C8209D532FE"><enum>2005.</enum><header>Clarification of 6-year statute of limitations in case of overstatement of basis</header><subsection id="HA58E06884C494001BF2CFB701720E164"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Subparagraph (B) of <external-xref legal-doc="usc" parsable-cite="usc/26/6501">section 6501(e)(1)</external-xref> of the Internal Revenue Code of 1986 is amended—</text><paragraph id="H08560704EFF549138EB2048D57DFCD99"><enum>(1)</enum><text>by striking <quote>and</quote> at the end of clause (i), by redesignating clause (ii) as clause (iii), and by inserting after
clause (i) the following new clause:</text><quoted-block display-inline="no-display-inline" id="HC1CA28AACD994EAC8F211C0D6AF9B3DA" style="OLC"><clause id="HB59EC8C3001D4208BAA8E0E06D6A499B"><enum>(ii)</enum><text display-inline="yes-display-inline">An understatement of gross income by reason of an overstatement of unrecovered cost or other basis
is an omission from gross income; and</text></clause><after-quoted-block>,</after-quoted-block></quoted-block></paragraph><paragraph id="H5C11D2B5A68A4010B252D44FF2AA2AC2"><enum>(2)</enum><text>by inserting <quote>(other than in the case of an overstatement of unrecovered cost or other basis)</quote> in clause (iii) (as so redesignated) after <quote>In determining the amount omitted from gross income</quote>, and</text></paragraph><paragraph id="idC9B997218571402D9E1FB3F76B7936E5"><enum>(3)</enum><text>by inserting <quote><header-in-text level="subparagraph" style="OLC">amount omitted from</header-in-text></quote> after <quote><header-in-text level="subparagraph" style="OLC">Determination of</header-in-text></quote> in the heading thereof.</text></paragraph></subsection><subsection id="H7C075C9FEA684674B20D2D0A17E9BA21"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section shall apply to—</text><paragraph id="H822DD4847C9244BD860F936D150C2B13"><enum>(1)</enum><text>returns filed after the date of the enactment of this Act, and</text></paragraph><paragraph commented="no" display-inline="no-display-inline" id="H26F8480DD769412D8A18F63C44BDD582"><enum>(2)</enum><text>returns filed on or before such date if the period specified in section 6501 of the Internal
Revenue Code of 1986 (determined without regard to such amendments) for
assessment of the taxes with respect to which such return relates has not
expired as of such date.</text></paragraph></subsection></section><section commented="no" display-inline="no-display-inline" id="id42107EBA215C4B57ABA59FE94CAAE8EA"><enum>2006.</enum><header>100 percent
continuous levy on payment to medicare providers and suppliers</header><subsection commented="no" display-inline="no-display-inline" id="id345CBAED8FEA4939B56CB9BBB0D8C841"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Paragraph (3) of <external-xref legal-doc="usc" parsable-cite="usc/26/6331">section 6331(h)</external-xref> of the Internal Revenue Code of 1986 is amended
by striking the period at the end and inserting <quote>, or to a Medicare provider or supplier under title XVIII of the
Social Security Act.</quote>.</text></subsection><subsection commented="no" display-inline="no-display-inline" id="idC0B4C2F8FB8C4672995DE6572AF15FE2"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to payments made on or after the date which is 6
months after the date of the enactment of this Act.</text></subsection></section><section commented="no" display-inline="no-display-inline" id="idD29CE32AF88F446E917CB92E129B4588"><enum>2007.</enum><header>Modification of tax exemption requirements for mutual ditch or irrigation companies</header><subsection id="H3DEC90019EF34F08BF5218CFD2C5C33E"><enum>(a)</enum><header>In
general</header><text>Paragraph (12) of <external-xref legal-doc="usc" parsable-cite="usc/26/501">section 501(c)</external-xref> of the Internal Revenue Code of 1986 is amended by adding at the
end the following new
subparagraph:</text><quoted-block id="H2EEF3CB77ADD4BB5A2A0D58BB5D6F5E6" style="OLC"><subparagraph id="H8350207D21364282940A692FAEF2E5E3"><enum>(I)</enum><header>Treatment of
mutual ditch irrigation companies</header><clause id="H87B75919D5364A4AA8DD85780AD7E120"><enum>(i)</enum><header>In
general</header><text>In the case of a mutual ditch or irrigation company or
of a like organization to a mutual ditch or irrigation company,
subparagraph (A) shall be applied without taking
into
account any income received or accrued—</text><subclause id="HE23689130849475CA48A30A5AED8EFD4"><enum>(I)</enum><text>from the sale,
lease, or exchange of fee or other interests in real property,
including
interests in water,</text></subclause><subclause id="HCF3431B5D5744AFBBC6D8F7898D34422"><enum>(II)</enum><text>from the sale or
exchange of stock in a mutual ditch or irrigation company (or in a
like organization to a mutual ditch or irrigation company)
or contract rights for the delivery or use of water, or</text></subclause><subclause id="HE722D51073A849B79EE56D9A0974D68E"><enum>(III)</enum><text>from the
investment of proceeds from sales, leases, or exchanges under
subclauses (I)
and (II),</text></subclause><continuation-text continuation-text-level="clause">except that
any income received under subclause (I), (II), or (III) which is
distributed or
expended for expenses (other than for operations, maintenance, and
capital
improvements) of the mutual ditch or irrigation company or
of the like organization to a mutual ditch or irrigation company
(as the case may be)
shall be treated as nonmember income in the year in which it is
distributed or
expended. For purposes of the preceding sentence, expenses (other
than for
operations, maintenance, and capital improvements) include expenses
for the
construction of conveyances designed to deliver water outside of
the system of the mutual
ditch or irrigation company or
of the like organization.</continuation-text></clause><clause id="H4D976FD653EC41A9BDEB6B2ABEAA9EEA"><enum>(ii)</enum><header>Treatment of
organizational governance</header><text>In the case of a mutual ditch or
irrigation company or of a like organization to a mutual ditch or
irrigation company, where State law provides
that such a
company or organization may be organized in a manner that permits
voting on a
basis which is pro rata to share ownership on corporate governance
matters,
subparagraph (A) shall be applied without taking into account
whether its
member shareholders have one vote on corporate governance matters
per share
held in the corporation. Nothing in this clause shall be construed
to create
any inference about the requirements of this subsection for
companies or
organizations not included in this
clause.</text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection><subsection commented="no" display-inline="no-display-inline" id="HF198D3DF87DB43F78E5CD2419797B9D3"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by subsection (a) shall apply to taxable
years beginning after the date of the enactment of this Act.</text></subsection></section><section id="id603D21DAEC3A45908BF93B9E911E0F9B"><enum>2008.</enum><header>Equalization of excise tax on liquefied natural gas and liquefied petroleum gas</header><subsection id="id034336C3BACF48609A5C3751D144A75A"><enum>(a)</enum><header>Liquefied petroleum gas</header><paragraph id="id110AFBC9C6F943D78D8B600F1E004DDF"><enum>(1)</enum><header>In general</header><text>Subparagraph (B) of <external-xref legal-doc="usc" parsable-cite="usc/26/4041">section 4041(a)(2)</external-xref> of the Internal Revenue Code of 1986 is amended by striking <quote>and</quote> at the end of clause (i), by redesignating clause (ii) as clause (iii), and by inserting after
clause (i) the following new clause:</text><quoted-block display-inline="no-display-inline" id="id41AB926BB9A64B8A9F172CBD25FE1C56" style="OLC"><clause id="id3821BD4F29C94A03B36D8D06A2AD203C"><enum>(ii)</enum><text>in the case of liquefied petroleum gas, 18.3 cents per energy equivalent of a gallon
of
gasoline, and</text></clause><after-quoted-block>.</after-quoted-block></quoted-block></paragraph><paragraph commented="no" display-inline="no-display-inline" id="idCA330ADAD5814B40B4510E565CA33D49"><enum>(2)</enum><header display-inline="yes-display-inline">Energy
equivalent of a gallon of gasoline</header><text display-inline="yes-display-inline">Paragraph (2) of section 4041(a) of such Code is
amended by adding at the end the following:</text><quoted-block display-inline="no-display-inline" id="idFEFD7BD438D345F2B520565A06D6460D" style="OLC"><subparagraph id="id8A2114C6D3F04AA88FA366E8F98B53C9"><enum>(C)</enum><header>Energy
equivalent of a gallon of gasoline</header><text>For purposes of this paragraph,
the term <term>energy equivalent of a gallon of gasoline</term> means, with respect to a liquefied petroleum gas fuel, the amount of such fuel
having a Btu
content of 115,400 (lower heating value).</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection><subsection id="idFD51AF9438C44641A1E6C3F455277AB4"><enum>(b)</enum><header>Liquefied natural gas</header><paragraph id="idE18B17D664414EB1861179A45872ADC2"><enum>(1)</enum><header>In general</header><text>Subparagraph (B) of <external-xref legal-doc="usc" parsable-cite="usc/26/4041">section 4041(a)(2)</external-xref> of the Internal Revenue Code of 1986, as amended by
subsection (a)(1), is amended by striking <quote>and</quote> at the end of clause (ii), by striking the period at the end of clause (iii)
and inserting <quote>, and</quote>' and by inserting after clause (iii) the following new clause:</text><quoted-block display-inline="no-display-inline" id="id6BBC6927B3FF4CDAA75A2781C97BCAC4" style="OLC"><clause id="id1661BBC0E0BC4CAD986D7BA77B17F281"><enum>(iv)</enum><text>in the case of liquefied natural gas, 24.3 cents per energy equivalent of a gallon
of
diesel.</text></clause><after-quoted-block>.</after-quoted-block></quoted-block></paragraph><paragraph id="id887DDDE1937340C598D535DA8E6E343F"><enum>(2)</enum><header>Energy
equivalent of a gallon of diesel</header><text>Paragraph (2) of section 4041(a) of such Code, as amended by subsection (a)(2), is
amended by adding at the end the following:</text><quoted-block display-inline="no-display-inline" id="idD642946EDB414930809D14C1FDA88C2B" style="OLC"><subparagraph id="idC54FFFEF51DF4813A0F0ADD9113A8983"><enum>(D)</enum><header>Energy
equivalent of a gallon of diesel</header><text>For purposes of this paragraph,
the term <term>energy equivalent of a gallon of diesel</term> means, with
respect to a liquefied natural gas fuel, the amount of such fuel
having a Btu
content of 128,700 (lower heating value).</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph><paragraph id="idD42B7BBAD7C74946AFA4D0DE71FFF1BD"><enum>(3)</enum><header>Conforming amendments</header><text><external-xref legal-doc="usc" parsable-cite="usc/26/4041">Section 4041(a)(2)(B)(iv)</external-xref> of the Internal Revenue Code of 1986, as redesignated by subsection
(a)(1) and paragraph (1), is amended—</text><subparagraph id="id9028F8B7E4BC424095FB0D697EB662F2"><enum>(A)</enum><text>by striking <quote>liquefied natural gas,</quote>, and</text></subparagraph><subparagraph id="id55C3654014A74579939F20AD75E09B02"><enum>(B)</enum><text>by striking <quote>peat), and</quote> and inserting <quote>peat) and</quote>.</text></subparagraph></paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="idADFDCB7F39F34BD580D337BE5E2BDB43"><enum>(c)</enum><header>Effective Date</header><text>The amendments made by this section shall apply to any sale or use of fuel after
September 30, 2014.</text></subsection></section><section commented="no" display-inline="no-display-inline" id="id2044056064194473843F6622D4082D6D"><enum>2009.</enum><header>Extension of customs user fees</header><text display-inline="no-display-inline">Section 13031(j)(3) of the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C.
58c(j)(3)) is amended—</text><paragraph commented="no" display-inline="no-display-inline" id="id8E0C77E707184BF99CB883CBD25F7E73"><enum>(1)</enum><text>in subparagraph (A), by striking <quote>September 30, 2023</quote> and inserting <quote>January 7, 2024</quote>, and</text></paragraph><paragraph commented="no" display-inline="no-display-inline" id="id2178297B752A4655BF198BAA4E3DCA51"><enum>(2)</enum><text>in subparagraph (B)(i), by striking <quote>September 30, 2023</quote> and inserting <quote>January 7, 2024</quote>.</text></paragraph></section><enum>III</enum><header>Budgetary provisions</header><section id="idb67e12ae74de41e2bf9567b2c1690009"><enum>301.</enum><header>Treatment for PAYGO purposes</header><subsection id="id7d7105b3db43473a8c75f5dd07db2a91"><enum>(a)</enum><header>Paygo scorecard</header><text>The budgetary effects of this Act and the amendments made by this Act shall not be entered on
either PAYGO scorecard maintained pursuant to section 4(d) of the
Statutory Pay-As-You-Go Act of 2010 (<external-xref legal-doc="usc" parsable-cite="usc/2/933">2 U.S.C. 933(d)</external-xref>).</text></subsection><subsection commented="no" display-inline="no-display-inline" id="id01ce316e35214924a1032d427988a93e"><enum>(b)</enum><header>Senate paygo scorecard</header><text>The budgetary effects of this Act and the amendments made by this Act shall not be entered on any
PAYGO scorecard maintained for purposes of section 201 of S. Con. Res. 21
(110th Congress).</text></subsection></section>Secretary