[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5021 Engrossed Amendment Senate (EAS)]
In the Senate of the United States,
July 29, 2014.
Resolved, 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 following
AMENDMENT:
Strike all after the enacting clause and insert the
following:
SECTION 1. SHORT TITLE; TABLE OF CONTENTS.
(a) Short Title.--This Act may be cited as the ``Highway and
Transportation Funding Act of 2014''.
(b) Table of Contents.--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 EXTENSION
Subtitle A--Federal-aid Highways
Sec. 1001. Extension of Federal-aid highway programs.
Subtitle B--Extension of Highway Safety Programs
Sec. 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 Programs
Sec. 1201. Public transportation programs continuation.
Subtitle D--Hazardous Materials
Sec. 1301. Extension of hazardous materials programs.
TITLE II--REVENUE PROVISIONS
Sec. 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 PROVISIONS
Sec. 301. Treatment for PAYGO purposes.
SEC. 2. DEFINITIONS.
In this Act and the amendments made by this Act:
(1) MAP-21.--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 period.--The term ``Part-Year
Extension Period'' means the period beginning on October 1,
2014, and ending on the Part-Year Funding Date.
(3) Part-year funding date.--The term ``Part-Year Funding
Date'' means December 19, 2014.
(4) Part-year ratio.--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) SAFETEA-LU.--The term ``SAFETEA-LU'' means the Safe,
Accountable, Flexible, Efficient Transportation Equity Act: A
Legacy for Users (Public Law 109-59; 119 Stat. 1144).
TITLE I--SURFACE TRANSPORTATION PROGRAM EXTENSION
Subtitle A--Federal-aid Highways
SEC. 1001. EXTENSION OF FEDERAL-AID HIGHWAY PROGRAMS.
(a) In General.--Except as otherwise provided in this subtitle,
requirements, authorities, conditions, eligibilities, limitations, and
other provisions authorized under divisions A and E of MAP-21 (Public
Law 112-141), the SAFETEA-LU Technical Corrections Act of 2008 (Public
Law 110-244), 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
(Public Law 105-178), the National Highway System Designation Act of
1995 (Public Law 104-59), titles I and VI of the Intermodal Surface
Transportation Efficiency Act of 1991 (Public Law 102-240), 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.
(b) Authorization of Appropriations.--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--
(1) 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
(2) the Part-Year Ratio.
(c) Use of Funds.--
(1) In general.--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--
(A) MAP-21 (Public Law 112-141);
(B) the SAFETEA-LU Technical Corrections Act of
2008 (Public Law 110-244);
(C) SAFETEA-LU (Public Law 109-59);
(D) the Transportation Equity Act for the 21st
Century (Public Law 105-178);
(E) the National Highway System Designation Act of
1995 (Public Law 104-59);
(F) the Intermodal Surface Transportation
Efficiency Act of 1991 (Public Law 102-240); and
(G) title 23, United States Code (excluding chapter
4 of that title).
(2) Contract authority.--Funds authorized to be
appropriated out of the Highway Trust Fund (other than the Mass
Transit Account) under this section shall be--
(A) available for obligation and shall be
administered in the same manner as if the funds were
apportioned under chapter 1 of title 23, United States
Code; and
(B) 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.
(3) Obligation ceiling.--
(A) In general.--In the absence of an Act making
appropriations for fiscal year 2015 or a portion of
that fiscal year--
(i) 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
(ii) 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
(B) Application during part-year extension
period.--
(i) Limitation on obligations.--During the
Part-Year Extension Period, obligations subject
to the limitation described in paragraph (2)(B)
shall not exceed--
(I) the annual limitation on
obligations imposed under that
paragraph; multiplied by
(II) the Part-Year Ratio.
(ii) Exempt nhpp funds.--During the Part-
Year Extension Period, the amount of funds
under section 119 of title 23, United States
Code, that is exempt from the limitation on
obligations imposed under paragraph (2)(B)
shall be--
(I) $639,000,000; multiplied by
(II) the Part-Year Ratio.
(C) Calculations for distribution of obligation
limitation.--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--
(i) annualize the amount of contract
authority provided under this Act for Federal-
aid highways and highway safety construction
programs; and
(ii) 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.
Subtitle B--Extension of Highway Safety Programs
SEC. 1101. EXTENSION OF NATIONAL HIGHWAY TRAFFIC SAFETY ADMINISTRATION
HIGHWAY SAFETY PROGRAMS.
(a) In General.--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 (Public Law 112-
141), section 2009 of SAFETEA-LU (23 U.S.C. 402 note; Public Law 109-
59), and chapter 4 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.
(b) Authorization of Appropriations.--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--
(1) 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 (Public Law
112-141), section 2009 of SAFETEA-LU (23 U.S.C. 402 note;
Public Law 109-59), and chapter 4 of title 23, United States
Code; multiplied by
(2) the Part-Year Ratio.
(c) Use of Funds.--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--
(1) subtitle A of title I of division C of MAP-21 (Public
Law 112-141);
(2) section 2009 of SAFETEA-LU (23 U.S.C. 402 note; Public
Law 109-59); and
(3) chapter 4 of title 23, United States Code.
(d) Contract Authority.--Section 31101(c) of MAP-21 (126 Stat. 733)
is amended by striking ``fiscal years 2013 and 2014'' and inserting
``fiscal years 2013, 2014, and 2015''.
(e) Law Enforcement Campaigns.--Section 2009(a) of SAFETEA-LU (23
U.S.C. 402 note; Public Law 109-59) is amended by striking ``fiscal
years 2013 and 2014'' each place it appears and inserting ``fiscal
years 2013, 2014, and 2015''.
SEC. 1102. EXTENSION OF FEDERAL MOTOR CARRIER SAFETY ADMINISTRATION
PROGRAMS.
(a) Extension of Programs.--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 (Public Law 112-141), 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.
(b) Authorization of Appropriations.--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--
(1) 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 (Public Law 112-141), title IV
of SAFETEA-LU (Public Law 109-59), and part B of subtitle VI of
title 49, United States Code; multiplied by
(2) the Part-Year Ratio.
(c) Contract Authority.--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 (Public Law 109-59) and amendments made by
that section, as amended by section 32603 of MAP-21 (Public Law 112-
141), or authorized by section 31104 of title 49, United States Code.
(d) Use of Funds.--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--
(1) title II of division C of MAP-21 (Public Law 112-141);
(2) title IV of SAFETEA-LU (Public Law 109-59); and
(3) part B of subtitle VI of title 49, United States Code.
SEC. 1103. DINGELL-JOHNSON SPORT FISH RESTORATION ACT.
Section 4 of the Dingell-Johnson Sport Fish Restoration Act (16
U.S.C. 777c) is amended--
(1) in subsection (a) in the matter preceding paragraph (1)
by striking ``2014'' and inserting ``2015''; and
(2) in subsection (b)(1)(A) in the first sentence by
striking ``2014'' and inserting ``2015''.
Subtitle C--Public Transportation Programs
SEC. 1201. PUBLIC TRANSPORTATION PROGRAMS CONTINUATION.
(a) Extension for Public Transportation Programs.--Except as
otherwise provided in this section, requirements, authorities,
conditions, eligibilities, limitations, and other provisions authorized
under division B of MAP-21 (Public Law 112-141) and chapter 53 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.
(b) Authorization of Appropriations.--
(1) Mass transit account.--There shall be available from
the Mass Transit Account of the Highway Trust Fund for the
Part-Year Extension Period, a sum equal to--
(A) 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 (Public
Law 112-141) and under chapter 53 of title 49, United
States Code; multiplied by
(B) the Part-Year Ratio.
(2) General fund.--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--
(A) 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 (Public Law 112-141) and under
chapter 53 of title 49, United States Code; multiplied
by
(B) the Part-Year Ratio.
(c) Contract Authority.--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 section
5338(j)(1) of title 49, United States Code.
(d) Use of Funds.--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 (Public Law 112-141) and
chapter 53 of title 49, United States Code.
(e) Distribution of Funds Under Division B of MAP-21.--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.
Subtitle D--Hazardous Materials
SEC. 1301. EXTENSION OF HAZARDOUS MATERIALS PROGRAMS.
(a) Extension of Programs.--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 (Public Law 112-141) and chapter 51 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.
(b) Authorization of Appropriations.--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--
(1) 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 (Public Law 112-141) and chapter 51 of title 49,
United States Code; multiplied by
(2) the Part-Year Ratio.
(c) Use of Funds.--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 (Public Law 112-
141) and chapter 51 of title 49, United States Code.
TITLE II--REVENUE PROVISIONS
SEC. 2001. EXTENSION OF HIGHWAY TRUST FUND EXPENDITURE AUTHORITY.
(a) Highway Trust Fund.--Section 9503 of the Internal Revenue Code
of 1986 is amended--
(1) by striking ``October 1, 2014'' in subsections
(b)(6)(B), (c)(1), and (e)(3) and inserting ``December 20,
2014'', and
(2) by striking ``MAP-21'' in subsections (c)(1) and (e)(3)
and inserting ``Highway and Transportation Funding Act of
2014''.
(b) Sport Fish Restoration and Boating Trust Fund.--Section 9504 of
the Internal Revenue Code of 1986 is amended--
(1) by striking ``MAP-21'' each place it appears in
subsection (b)(2) and inserting ``Highway and Transportation
Funding Act of 2014'', and
(2) by striking ``October 1, 2014'' in subsection (d)(2)
and inserting ``December 20, 2014''.
(c) Leaking Underground Storage Tank Trust Fund.--Paragraph (2) of
section 9508(e) of the Internal Revenue Code of 1986 is amended by
striking ``October 1, 2014'' and inserting ``December 20, 2014''.
SEC. 2002. FUNDING OF HIGHWAY TRUST FUND.
(a) In General.--Subsection (f) of section 9503 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:
``(A) $5,633,000,000 to the Highway Account (as
defined in subsection (e)(5)(B)) in the Highway Trust
Fund; and
``(B) $1,500,000,000 to the Mass Transit Account in
the Highway Trust Fund.
``(6) Additional increase in fund balance.--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).''.
(b) Appropriation From Leaking Underground Storage Tank Trust
Fund.--
(1) In general.--Subsection (c) of section 9508 of the
Internal Revenue Code of 1986 is amended by adding at the end
the following new paragraph:
``(3) Additional transfer to highway trust fund.--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.''.
(2) Conforming amendment.--Section 9508(c)(1) of the
Internal Revenue Code of 1986 is amended by striking
``paragraph (2)'' and inserting ``paragraphs (2) and (3)''.
SEC. 2003. ADDITIONAL INFORMATION ON RETURNS RELATING TO MORTGAGE
INTEREST.
(a) In General.--Paragraph (2) of section 6050H(b) of the Internal
Revenue Code of 1986 is amended by striking ``and'' at the end of
subparagraph (C), by redesignating subparagraph (D) as subparagraph
(I), and by inserting after subparagraph (C) the following new
subparagraphs:
``(D) the unpaid balance with respect to such
mortgage at the close of the calendar year,
``(E) the address of the property securing such
mortgage,
``(F) information with respect to whether the
mortgage is a refinancing that occurred in such
calendar year,
``(G) the amount of real estate taxes paid from an
escrow account with respect to the property securing
such mortgage,
``(H) the date of the origination of such mortgage,
and''.
(b) Payee Statements.--Subsection (d) of section 6050H of the
Internal Revenue Code of 1986 is amended by striking ``and'' at the end
of paragraph (1), by striking the period at the end of paragraph (2)
and inserting ``, and'', and by inserting after paragraph (2) the
following new paragraph:
``(3) the information required to be included on the return
under subparagraphs (D), (E), (F), (G) and (H) of subsection
(b)(2).''.
(c) Effective Date.--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.
SEC. 2004. PENALTY FOR FAILURE TO MEET DUE DILIGENCE REQUIREMENTS FOR
THE CHILD TAX CREDIT.
(a) In General.--Section 6695 of the Internal Revenue Code of 1986
is amended by adding at the end the following new subsection:
``(h) Failure To Be Diligent in Determining Eligibility for Child
Tax Credit.--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.''.
(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 2014.
SEC. 2005. CLARIFICATION OF 6-YEAR STATUTE OF LIMITATIONS IN CASE OF
OVERSTATEMENT OF BASIS.
(a) In General.--Subparagraph (B) of section 6501(e)(1) of the
Internal Revenue Code of 1986 is amended--
(1) by striking ``and'' at the end of clause (i), by
redesignating clause (ii) as clause (iii), and by inserting
after clause (i) the following new clause:
``(ii) An understatement of gross income by
reason of an overstatement of unrecovered cost
or other basis is an omission from gross
income; and'',
(2) by inserting ``(other than in the case of an
overstatement of unrecovered cost or other basis)'' in clause
(iii) (as so redesignated) after ``In determining the amount
omitted from gross income'', and
(3) by inserting ``amount omitted from'' after
``Determination of'' in the heading thereof.
(b) Effective Date.--The amendments made by this section shall
apply to--
(1) returns filed after the date of the enactment of this
Act, and
(2) 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.
SEC. 2006. 100 PERCENT CONTINUOUS LEVY ON PAYMENT TO MEDICARE PROVIDERS
AND SUPPLIERS.
(a) In General.--Paragraph (3) of section 6331(h) of the Internal
Revenue Code of 1986 is amended by striking the period at the end and
inserting ``, or to a Medicare provider or supplier under title XVIII
of the Social Security Act.''.
(b) Effective Date.--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.
SEC. 2007. MODIFICATION OF TAX EXEMPTION REQUIREMENTS FOR MUTUAL DITCH
OR IRRIGATION COMPANIES.
(a) In General.--Paragraph (12) of section 501(c) of the Internal
Revenue Code of 1986 is amended by adding at the end the following new
subparagraph:
``(I) Treatment of mutual ditch irrigation
companies.--
``(i) In general.--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--
``(I) from the sale, lease, or
exchange of fee or other interests in
real property, including interests in
water,
``(II) 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
``(III) from the investment of
proceeds from sales, leases, or
exchanges under subclauses (I) and
(II),
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.
``(ii) Treatment of organizational
governance.--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.''.
(b) Effective Date.--The amendment made by subsection (a) shall
apply to taxable years beginning after the date of the enactment of
this Act.
SEC. 2008. EQUALIZATION OF EXCISE TAX ON LIQUEFIED NATURAL GAS AND
LIQUEFIED PETROLEUM GAS.
(a) Liquefied Petroleum Gas.--
(1) In general.--Subparagraph (B) of section 4041(a)(2) of
the Internal Revenue Code of 1986 is amended by striking
``and'' at the end of clause (i), by redesignating clause (ii)
as clause (iii), and by inserting after clause (i) the
following new clause:
``(ii) in the case of liquefied petroleum
gas, 18.3 cents per energy equivalent of a
gallon of gasoline, and''.
(2) Energy equivalent of a gallon of gasoline.--Paragraph
(2) of section 4041(a) of such Code is amended by adding at the
end the following:
``(C) Energy equivalent of a gallon of gasoline.--
For purposes of this paragraph, the term `energy
equivalent of a gallon of gasoline' means, with respect
to a liquefied petroleum gas fuel, the amount of such
fuel having a Btu content of 115,400 (lower heating
value).''.
(b) Liquefied Natural Gas.--
(1) In general.--Subparagraph (B) of section 4041(a)(2) of
the Internal Revenue Code of 1986, as amended by subsection
(a)(1), is amended by striking ``and'' at the end of clause
(ii), by striking the period at the end of clause (iii) and
inserting ``, and''' and by inserting after clause (iii) the
following new clause:
``(iv) in the case of liquefied natural
gas, 24.3 cents per energy equivalent of a
gallon of diesel.''.
(2) Energy equivalent of a gallon of diesel.--Paragraph (2)
of section 4041(a) of such Code, as amended by subsection
(a)(2), is amended by adding at the end the following:
``(D) Energy equivalent of a gallon of diesel.--For
purposes of this paragraph, the term `energy equivalent
of a gallon of diesel' means, with respect to a
liquefied natural gas fuel, the amount of such fuel
having a Btu content of 128,700 (lower heating
value).''.
(3) Conforming amendments.--Section 4041(a)(2)(B)(iv) of
the Internal Revenue Code of 1986, as redesignated by
subsection (a)(1) and paragraph (1), is amended--
(A) by striking ``liquefied natural gas,'', and
(B) by striking ``peat), and'' and inserting
``peat) and''.
(c) Effective Date.--The amendments made by this section shall
apply to any sale or use of fuel after September 30, 2014.
SEC. 2009. EXTENSION OF CUSTOMS USER FEES.
Section 13031(j)(3) of the Consolidated Omnibus Budget
Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) is amended--
(1) in subparagraph (A), by striking ``September 30, 2023''
and inserting ``January 7, 2024'', and
(2) in subparagraph (B)(i), by striking ``September 30,
2023'' and inserting ``January 7, 2024''.
TITLE III--BUDGETARY PROVISIONS
SEC. 301. TREATMENT FOR PAYGO PURPOSES.
(a) Paygo Scorecard.--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 (2 U.S.C. 933(d)).
(b) Senate Paygo Scorecard.--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).
Attest:
Secretary.
113th CONGRESS
2d Session
H.R. 5021
_______________________________________________________________________
AMENDMENT