[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5021 Enrolled Bill (ENR)]
H.R.5021
One Hundred Thirteenth Congress
of the
United States of America
AT THE SECOND SESSION
Begun and held at the City of Washington on Friday,
the third day of January, two thousand and fourteen
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.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
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 for this Act is as
follows:
Sec. 1. Short title; table of contents.
Sec. 2. Findings.
TITLE I--SURFACE TRANSPORTATION PROGRAM EXTENSION
Subtitle A--Federal-Aid Highways
Sec. 1001. Extension of Federal-aid highway programs.
Sec. 1002. Administrative expenses.
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. Formula grants for rural areas.
Sec. 1202. Apportionment of appropriations for formula grants.
Sec. 1203. Authorizations for public transportation.
Sec. 1204. Bus and bus facilities formula grants.
Subtitle D--Hazardous Materials
Sec. 1301. Authorization of appropriations.
TITLE II--REVENUE PROVISIONS
Sec. 2001. Extension of Highway Trust Fund expenditure authority.
Sec. 2002. Funding of Highway Trust Fund.
Sec. 2003. Funding stabilization.
Sec. 2004. Extension of Customs user fees.
TITLE III--TREATMENT FOR PAYGO PURPOSES
Sec. 3001. Budgetary Effects.
SEC. 2. FINDINGS.
Congress finds that--
(1) the existing Highway Trust Fund system is unsustainable and
unable to meet our Nation's 21st century transportation needs;
(2) MAP-21 included important reforms that must be built upon
in the next reauthorization bill to increase the efficient and
effective utilization of Federal funding;
(3) these reforms should include the elimination of duplicative
Federal regulations and increase the authority and responsibility
of the States to safely and efficiently build, operate, and fund
transportation systems that best serve the needs of their citizens,
including the ability of each State to implement innovative
solutions, while also maintaining the appropriate Federal role in
transportation; and
(4) Congress should enact and the President should sign a
surface transportation reauthorization and reform bill prior to the
expiration of this Act.
TITLE I--SURFACE TRANSPORTATION PROGRAM EXTENSION
Subtitle A--Federal-Aid Highways
SEC. 1001. EXTENSION OF FEDERAL-AID HIGHWAY PROGRAMS.
(a) In General.--Except as 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 (104-
59), titles I and VI of the Intermodal Surface Transportation Act of
1991 (Public Law 102-240), and title 23, United States Code (excluding
chapter 4 of that title), which would otherwise expire on or cease to
apply after September 30, 2014, are incorporated by reference and shall
continue in effect until May 31, 2015.
(b) Authorization of Appropriations.--
(1) Highway trust fund.--Except as provided in section 1002,
there is authorized to be appropriated out of the Highway Trust
Fund (other than the Mass Transit Account) for the period beginning
on October 1, 2014, and ending on May 31, 2015, a sum equal to
\243/365\ of the total amount authorized to be appropriated out of
the Highway Trust Fund for programs, projects, and activities for
fiscal year 2014 under divisions A and E of MAP-21 (Public Law 112-
141) and title 23, United States Code (excluding chapter 4 of that
title).
(2) General fund.--Section 1123(h)(1) of MAP-21 (23 U.S.C. 202
note) is amended by inserting ``and $19,972,603 out of the general
fund of the Treasury to carry out the program for the period
beginning on October 1, 2014, and ending on May 31, 2015'' before
the period at the end.
(c) Use of Funds.--
(1) In general.--Except as otherwise expressly provided in this
subtitle, funds authorized to be appropriated under subsection
(b)(1) for the period beginning on October 1, 2014, and ending on
May 31, 2015, shall be distributed, administered, limited, and made
available for obligation in the same manner and at the same levels
as \243/365\ of the amounts of 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 MAP-21 (Public Law 112-141),
the SAFETEA-LU Technical Corrections Act of 2008 (Public Law 110-
244), 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 (104-59),
titles I and VI of the Intermodal Surface Transportation Act of
1991 (Public Law 102-240), and 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 such funds were apportioned under chapter
1 of title 23, United States Code; and
(B) subject to section 1102 of MAP-21 (23 U.S.C. 104 note),
as amended by this subsection.
(3) Obligation ceiling.--Section 1102 of MAP-21 (23 U.S.C. 104
note) is amended--
(A) in subsection (a)--
(i) by striking ``and'' at the end of paragraph (1);
(ii) by striking the period at the end of paragraph (2)
and inserting ``; and''; and
(iii) by adding at the end the following:
``(3) $26,800,569,863 for the period beginning on October 1,
2014, and ending on May 31, 2015.'';
(B) in subsection (b)--
(i) in paragraph (10) by striking ``2011'' and
inserting ``2012''; and
(ii) in paragraph (12) by inserting ``, and for the
period beginning on October 1, 2014, and ending on May 31,
2015, only in an amount equal to $639,000,000, less any
reductions that would have otherwise been required for that
year by section 251A of the Balanced Budget and Emergency
Deficit Control Act of 1985 (2 U.S.C. 901a), then
multiplied by \243/365\ for that period'' after ``those
fiscal years'';
(C) in subsection (c)--
(i) in the matter preceding paragraph (1) by inserting
``and for the period beginning on October 1, 2014, and
ending on May 31, 2015'' after ``2014'';
(ii) by striking paragraph (1)(A) and inserting the
following:
``(A) amounts provided for administrative expenses and
programs; and'';
(iii) in paragraph (2) in the matter preceding
subparagraph (A) by inserting ``or, for the period
beginning on October 1, 2014, and ending May 31, 2015, that
is equal to \243/365\ of such unobligated balance'' after
``unobligated balance of amounts'';
(iv) in paragraph (5) by striking ``section 204'' and
inserting ``sections 202 and 204''; and
(v) by inserting ``or period'' after ``the fiscal
year'' each place it appears;
(D) in subsection (d) in the matter preceding paragraph (1)
by striking ``2014'' and inserting ``2015'';
(E) in subsection (f)--
(i) in paragraph (1)--
(I) in the matter preceding subparagraph (A) by
inserting ``and for the period beginning on October 1,
2014, and ending on May 31, 2015'' after ``2014''; and
(II) by inserting ``or period'' after ``the fiscal
year'' each place it appears; and
(ii) in paragraph (3) by striking ``section 133(c)''
and inserting ``section 133(b)''.
SEC. 1002. ADMINISTRATIVE EXPENSES.
(a) Authorization of Contract Authority.--Notwithstanding any other
provision of this Act or any other law, there is authorized to be
appropriated from the Highway Trust Fund (other than the Mass Transit
Account), from amounts provided under section 1001, for administrative
expenses of the Federal-aid highway program $292,931,507 for the period
beginning on October 1, 2014, and ending on May 31, 2015.
(b) Contract Authority.--Funds authorized to be appropriated by
this section shall be--
(1) available for obligation, and shall be administered, in the
same manner as if such funds were apportioned under chapter 1 of
title 23, United States Code, except that such funds shall remain
available until expended; and
(2) subject to the limitation on obligations for Federal-aid
highways and highway safety construction programs for the period
beginning on October 1, 2014, and ending on May 31, 2015, specified
in section 1102 of MAP-21 (23 U.S.C. 104 note), as amended by this
subtitle.
Subtitle B--Extension of Highway Safety Programs
SEC. 1101. EXTENSION OF NATIONAL HIGHWAY TRAFFIC SAFETY ADMINISTRATION
HIGHWAY SAFETY PROGRAMS.
(a) Extension of Programs.--
(1) Highway safety programs.--Section 31101(a)(1) of MAP-21
(126 Stat. 733) is amended--
(A) in subparagraph (A) by striking ``and'' at the end;
(B) in subparagraph (B) by striking the period at the end
and inserting ``; and''; and
(C) by adding at the end the following:
``(C) $156,452,055 for the period beginning on October 1,
2014, and ending on May 31, 2015.''.
(2) Highway safety research and development.--Section
31101(a)(2) of MAP-21 (126 Stat. 733) is amended--
(A) in subparagraph (A) by striking ``and'' at the end;
(B) in subparagraph (B) by striking the period at the end
and inserting ``; and''; and
(C) by adding at the end the following:
``(C) $75,563,014 for the period beginning on October 1,
2014, and ending on May 31, 2015.''.
(3) National priority safety programs.--Section 31101(a)(3) of
MAP-21 (126 Stat. 733) is amended--
(A) in subparagraph (A) by striking ``and'' at the end;
(B) in subparagraph (B) by striking the period at the end
and inserting ``; and''; and
(C) by adding at the end the following:
``(C) $181,084,932 for the period beginning on October 1,
2014, and ending on May 31, 2015.''.
(4) National driver register.--Section 31101(a)(4) of MAP-21
(126 Stat. 733) is amended--
(A) in subparagraph (A) by striking ``and'' at the end;
(B) in subparagraph (B) by striking the period at the end
and inserting ``; and''; and
(C) by adding at the end the following:
``(C) $3,328,767 for the period beginning on October 1,
2014, and ending on May 31, 2015.''.
(5) High visibility enforcement program.--
(A) Authorization of appropriations.--Section 31101(a)(5)
of MAP-21 (126 Stat. 733) is amended--
(i) in subparagraph (A) by striking ``and'' at the end;
(ii) in subparagraph (B) by striking the period at the
end and inserting ``; and''; and
(iii) by adding at the end the following:
``(C) $19,306,849 for the period beginning on October 1,
2014, and ending on May 31, 2015.''.
(B) Law enforcement campaigns.--Section 2009(a) of SAFETEA-
LU (23 U.S.C. 402 note) is amended--
(i) in the first sentence by inserting ``and in the
period beginning on October 1, 2014, and ending on May 31,
2015'' after ``fiscal years 2013 and 2014''; and
(ii) in the second sentence by inserting ``and in the
period beginning on October 1, 2014, and ending on May 31,
2015,'' after ``fiscal years 2013 and 2014''.
(6) Administrative expenses.--Section 31101(a)(6) of MAP-21
(126 Stat. 733) is amended--
(A) in subparagraph (A) by striking ``and'' at the end;
(B) in subparagraph (B) by striking the period at the end
and inserting ``; and''; and
(C) by adding at the end the following:
``(C) $16,976,712 for the period beginning on October 1,
2014, and ending on May 31, 2015.''.
(b) Cooperative Research and Evaluation.--Section 403(f)(1) of
title 23, United States Code, is amended by inserting ``ending before
October 1, 2014, and $1,664,384 of the total amount available for
apportionment to the States for highway safety programs under section
402(c) in the period beginning on October 1, 2014, and ending on May
31, 2015,'' after ``each fiscal year''.
(c) Applicability of Title 23.--Section 31101(c) of MAP-21 (126
Stat. 733) is amended by inserting ``and for the period beginning on
October 1, 2014, and ending on May 31, 2015,'' after ``fiscal years
2013 and 2014''.
SEC. 1102. EXTENSION OF FEDERAL MOTOR CARRIER SAFETY ADMINISTRATION
PROGRAMS.
(a) Motor Carrier Safety Grants.--Section 31104(a) of title 49,
United States Code, is amended--
(1) by striking ``and'' at the end of paragraph (8);
(2) by striking the period at the end of paragraph (9) and
inserting ``; and''; and
(3) by adding at the end the following:
``(10) $145,134,247 for the period beginning on October 1,
2014, and ending on May 31, 2015.''.
(b) Administrative Expenses.--Section 31104(i)(1) of title 49,
United States Code, is amended--
(1) by striking ``and'' at the end of subparagraph (H);
(2) by striking the period at the end of subparagraph (I) and
inserting ``; and''; and
(3) by adding at the end the following:
``(J) $172,430,137 for the period beginning on October 1,
2014, and ending on May 31, 2015.''.
(c) Grant Programs.--
(1) Commercial driver's license program improvement grants.--
Section 4101(c)(1) of SAFETEA-LU (119 Stat. 1715) is amended by
inserting before the period at the end the following: ``and
$19,972,603 for the period beginning on October 1, 2014, and ending
on May 31, 2015''.
(2) Border enforcement grants.--Section 4101(c)(2) of SAFETEA-
LU (119 Stat. 1715) is amended by inserting before the period at
the end the following: ``and $21,304,110 for the period beginning
on October 1, 2014, and ending on May 31, 2015''.
(3) Performance and registration information system management
grant program.--Section 4101(c)(3) of SAFETEA-LU (119 Stat. 1715)
is amended by inserting before the period at the end the following:
``and $3,328,767 for the period beginning on October 1, 2014, and
ending on May 31, 2015''.
(4) Commercial vehicle information systems and networks
deployment program.--Section 4101(c)(4) of SAFETEA-LU (119 Stat.
1715) is amended by inserting before the period at the end the
following: ``and $16,643,836 for the period beginning on October 1,
2014, and ending on May 31, 2015''.
(5) Safety data improvement grants.--Section 4101(c)(5) of
SAFETEA-LU (119 Stat. 1715) is amended by inserting before the
period at the end the following: ``and $1,997,260 for the period
beginning on October 1, 2014, and ending on May 31, 2015''.
(d) High-Priority Activities.--Section 31104(k)(2) of title 49,
United States Code, is amended by inserting ``and up to $9,986,301 for
the period beginning on October 1, 2014, and ending on May 31, 2015,''
after ``2014''.
(e) New Entrant Audits.--Section 31144(g)(5)(B) of title 49, United
States Code, is amended by inserting ``and up to $21,304,110 for the
period beginning on October 1, 2014, and ending on May 31, 2015,''
after ``per fiscal year''.
(f) Outreach and Education.--Section 4127(e) of SAFETEA-LU (119
Stat. 1741) is amended by inserting ``and $2,663,014 to the Federal
Motor Carrier Safety Administration for the period beginning on October
1, 2014, and ending on May 31, 2015,'' after ``2014''.
(g) Grant Program for Commercial Motor Vehicle Operators.--Section
4134(c) of SAFETEA-LU (49 U.S.C. 31301 note) is amended by inserting
``and $665,753 for the period beginning on October 1, 2014, and ending
on May 31, 2015,'' after ``2014''.
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
inserting ``and for the period beginning on October 1, 2014, and
ending on May 31, 2015'' after ``2014''; and
(2) in subsection (b)(1)(A) by striking ``for each'' and all
that follows before ``the Secretary of the Interior'' and inserting
``for each fiscal year ending before October 1, 2014, and for the
period beginning on October 1, 2014, and ending on May 31, 2015,''.
Subtitle C--Public Transportation Programs
SEC. 1201. FORMULA GRANTS FOR RURAL AREAS.
Section 5311(c)(1) of title 49, United States Code, is amended--
(1) in subparagraph (A) by inserting ``for each fiscal year
ending before October 1, 2014, and $3,328,767 for the period
beginning on October 1, 2014, and ending on May 31, 2015,'' before
``shall be distributed''; and
(2) in subparagraph (B) by inserting ``for each fiscal year
ending before October 1, 2014, and $16,643,836 for the period
beginning on October 1, 2014, and ending on May 31, 2015,'' before
``shall be apportioned''.
SEC. 1202. APPORTIONMENT OF APPROPRIATIONS FOR FORMULA GRANTS.
Section 5336(h)(1) of title 49, United States Code, is amended by
inserting ``for each fiscal year ending before October 1, 2014, and
$19,972,603 for the period beginning on October 1, 2014, and ending on
May 31, 2015,'' before ``shall be set aside''.
SEC. 1203. AUTHORIZATIONS FOR PUBLIC TRANSPORTATION.
(a) Formula Grants.--Section 5338(a) of title 49, United States
Code, is amended--
(1) in paragraph (1) by striking ``and $8,595,000,000 for
fiscal year 2014'' and inserting ``, $8,595,000,000 for fiscal year
2014, and $5,722,150,685 for the period beginning on October 1,
2014, and ending on May 31, 2015'';
(2) in paragraph (2)--
(A) in subparagraph (A) by striking ``and $128,800,000 for
fiscal year 2014'' and inserting ``, $128,800,000 for fiscal
year 2014, and $85,749,041 for the period beginning on October
1, 2014, and ending on May 31, 2015,'';
(B) in subparagraph (B) by inserting ``and $6,657,534 for
the period beginning on October 1, 2014, and ending on May 31,
2015,'' after ``2014'';
(C) in subparagraph (C) by striking ``and $4,458,650,000
for fiscal year 2014'' and inserting ``, $4,458,650,000 for
fiscal year 2014, and $2,968,361,507 for the period beginning
on October 1, 2014, and ending on May 31, 2015,'';
(D) in subparagraph (D) by striking ``and $258,300,000 for
fiscal year 2014'' and inserting ``, $258,300,000 for fiscal
year 2014, and $171,964,110 for the period beginning on October
1, 2014, and ending on May 31, 2015,'';
(E) in subparagraph (E)--
(i) by striking ``and $607,800,000 for fiscal year
2014'' and inserting ``, $607,800,000 for fiscal year 2014,
and $404,644,932 for the period beginning on October 1,
2014, and ending on May 31, 2015,'';
(ii) by striking ``and $30,000,000 for fiscal year
2014'' and inserting ``, $30,000,000 for fiscal year 2014,
and $19,972,603 for the period beginning on October 1,
2014, and ending on May 31, 2015,''; and
(iii) by striking ``and $20,000,000 for fiscal year
2014'' and inserting ``, $20,000,000 for fiscal year 2014,
and $13,315,068 for the period beginning on October 1,
2014, and ending on May 31, 2015,'';
(F) in subparagraph (F) by inserting ``and $1,997,260 for
the period beginning on October 1, 2014, and ending on May 31,
2015,'' after ``2014'';
(G) in subparagraph (G) by inserting ``and $3,328,767 for
the period beginning on October 1, 2014, and ending on May 31,
2015,'' after ``2014'';
(H) in subparagraph (H) by inserting ``and $2,563,151 for
the period beginning on October 1, 2014, and ending on May 31,
2015,'' after ``2014'';
(I) in subparagraph (I) by striking ``and $2,165,900,000
for fiscal year 2014'' and inserting ``, $2,165,900,000 for
fiscal year 2014, and $1,441,955,342 for the period beginning
on October 1, 2014, and ending on May 31, 2015,'';
(J) in subparagraph (J) by striking ``and $427,800,000 for
fiscal year 2014'' and inserting ``, $427,800,000 for fiscal
year 2014, and $284,809,315 for the period beginning on October
1, 2014, and ending on May 31, 2015,''; and
(K) in subparagraph (K) by striking ``and $525,900,000 for
fiscal year 2014'' and inserting ``, $525,900,000 for fiscal
year 2014, and $350,119,726 for the period beginning on October
1, 2014, and ending on May 31, 2015,''.
(b) Research, Development Demonstration and Deployment Projects.--
Section 5338(b) of title 49, United States Code, is amended by striking
``and $70,000,000 for fiscal year 2014'' and inserting ``, $70,000,000
for fiscal year 2014, and $46,602,740 for the period beginning on
October 1, 2014, and ending on May 31, 2015''.
(c) Transit Cooperative Research Program.--Section 5338(c) of title
49, United States Code, is amended by striking ``and $7,000,000 for
fiscal year 2014'' and inserting ``, $7,000,000 for fiscal year 2014,
and $4,660,274 for the period beginning on October 1, 2014, and ending
on May 31, 2015''.
(d) Technical Assistance and Standards Development.--Section
5338(d) of title 49, United States Code, is amended by striking ``and
$7,000,000 for fiscal year 2014'' and inserting ``, $7,000,000 for
fiscal year 2014, and $4,660,274 for the period beginning on October 1,
2014, and ending on May 31, 2015''.
(e) Human Resources and Training.--Section 5338(e) of title 49,
United States Code, is amended by striking ``and $5,000,000 for fiscal
year 2014'' and inserting ``, $5,000,000 for fiscal year 2014, and
$3,328,767 for the period beginning on October 1, 2014, and ending on
May 31, 2015''.
(f) Capital Investment Grants.--Section 5338(g) of title 49, United
States Code, is amended by striking ``and $1,907,000,000 for fiscal
year 2014'' and inserting ``, $1,907,000,000 for fiscal year 2014, and
$1,269,591,781 for the period beginning on October 1, 2014, and ending
on May 31, 2015''.
(g) Administration.--Section 5338(h) of title 49, United States
Code, is amended--
(1) in paragraph (1) by striking ``and $104,000,000 for fiscal
year 2014'' and inserting ``, $104,000,000 for fiscal year 2014,
and $69,238,356 for the period beginning on October 1, 2014, and
ending on May 31, 2015'';
(2) in paragraph (2) by inserting ``for each of fiscal years
2013 and 2014 and not less than $3,328,767 for the period beginning
on October 1, 2014, and ending on May 31, 2015,'' before ``shall be
available''; and
(3) in paragraph (3) by inserting ``for each of fiscal years
2013 and 2014 and not less than $665,753 for the period beginning
on October 1, 2014, and ending on May 31, 2015,'' before ``shall be
available''.
SEC. 1204. BUS AND BUS FACILITIES FORMULA GRANTS.
Section 5339(d)(1) of title 49, United States Code, is amended--
(1) by inserting ``for each of fiscal years 2013 and 2014 and
$43,606,849 for the period beginning on October 1, 2014, and ending
on May 31, 2015,'' after ``$65,500,000'';
(2) by inserting ``for each such fiscal year and $832,192 for
such period'' after ``$1,250,000''; and
(3) by inserting ``for each such fiscal year and $332,877 for
such period'' after ``$500,000''.
Subtitle D--Hazardous Materials
SEC. 1301. AUTHORIZATION OF APPROPRIATIONS.
(a) In General.--Section 5128(a) of title 49, United States Code,
is amended--
(1) in paragraph (1) by striking ``and'' at the end;
(2) in paragraph (2) by striking the period at the end and
inserting ``; and''; and
(3) by adding at the end the following:
``(3) $28,468,948 for the period beginning on October 1, 2014,
and ending on May 31, 2015.''.
(b) Hazardous Materials Emergency Preparedness Fund.--Section
5128(b) of title 49, United States Code, is amended--
(1) by redesignating paragraphs (1) through (5) as
subparagraphs (A) through (E), respectively, and by adjusting the
margins accordingly;
(2) by striking ``From the'' and inserting the following:
``(1) Fiscal years 2013 and 2014.--From the''; and
(3) by adding at the end the following:
``(2) Fiscal year 2015.--From the Hazardous Materials Emergency
Preparedness Fund established under section 5116(i), the Secretary
may expend for the period beginning on October 1, 2014, and ending
on May 31, 2015--
``(A) $125,162 to carry out section 5115;
``(B) $14,513,425 to carry out subsections (a) and (b) of
section 5116, of which not less than $9,087,534 shall be
available to carry out section 5116(b);
``(C) $99,863 to carry out section 5116(f);
``(D) $416,096 to publish and distribute the Emergency
Response Guidebook under section 5116(i)(3); and
``(E) $665,753 to carry out section 5116(j).''.
(c) Hazardous Materials Training Grants.--Section 5128(c) of title
49, United States Code, is amended by inserting ``and $2,663,014 for
the period beginning on October 1, 2014, and ending on May 31, 2015,''
after ``2014''.
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 ``June 1, 2015'', 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 ``June 1, 2015''.
(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 ``June 1, 2015''.
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:
``(5) Additional sums.--Out of money in the Treasury not
otherwise appropriated, there is hereby appropriated--
``(A) $7,765,000,000 to the Highway Account (as defined in
subsection (e)(5)(B)) in the Highway Trust Fund; and
``(B) $2,000,000,000 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. FUNDING STABILIZATION.
(a) Funding Stabilization Under the Internal Revenue Code of
1986.--The table in subclause (II) of section 430(h)(2)(C)(iv) of the
Internal Revenue Code of 1986 is amended to read as follows:
----------------------------------------------------------------------------------------------------------------
The applicable minimum
``If the calendar year is: percentage is: The applicable maximum percentage is:
----------------------------------------------------------------------------------------------------------------
2012, 2013, 2014, 2015, 2016, or 2017. 90%.......................... 110%
2018.................................. 85%.......................... 115%
2019.................................. 80%.......................... 120%
2020.................................. 75%.......................... 125%
After 2020............................ 70%.......................... 130%''.
----------------------------------------------------------------------------------------------------------------
(b) Funding Stabilization Under Employee Retirement Income Security
Act of 1974.--
(1) In general.--The table in subclause (II) of section
303(h)(2)(C)(iv) of the Employee Retirement Income Security Act of
1974 (29 U.S.C. 1083(h)(2)(C)(iv)) is amended to read as follows:
----------------------------------------------------------------------------------------------------------------
The applicable minimum
``If the calendar year is: percentage is: The applicable maximum percentage is:
----------------------------------------------------------------------------------------------------------------
2012, 2013, 2014, 2015, 2016, or 2017. 90%.......................... 110%
2018.................................. 85%.......................... 115%
2019.................................. 80%.......................... 120%
2020.................................. 75%.......................... 125%
After 2020............................ 70%.......................... 130%''.
----------------------------------------------------------------------------------------------------------------
(2) Conforming amendments.--
(A) In general.--Section 101(f)(2)(D) of such Act (29
U.S.C. 1021(f)(2)(D)) is amended--
(i) in clause (i) by inserting ``and the Highway and
Transportation Funding Act of 2014'' after ``MAP-21'' both
places it appears, and
(ii) in clause (ii) by striking ``2015'' and inserting
``2020''.
(B) Statements.--The Secretary of Labor shall modify the
statements required under subclauses (I) and (II) of section
101(f)(2)(D)(i) of such Act to conform to the amendments made
by this section.
(c) Stabilization Not To Apply for Purposes of Certain Accelerated
Benefit Distribution Rules.--
(1) Internal revenue code of 1986.--The second sentence of
paragraph (2) of section 436(d) of the Internal Revenue Code of
1986 is amended by striking ``of such plan'' and inserting ``of
such plan (determined by not taking into account any adjustment of
segment rates under section 430(h)(2)(C)(iv))''.
(2) Employee retirement income security act of 1974.--The
second sentence of subparagraph (B) of section 206(g)(3) of the
Employee Retirement Income Security Act of 1974 (29 U.S.C.
1056(g)(3)(B)) is amended by striking ``of such plan'' and
inserting ``of such plan (determined by not taking into account any
adjustment of segment rates under section 303(h)(2)(C)(iv))''.
(3) Effective date.--
(A) In general.--Except as provided in subparagraph (B),
the amendments made by this subsection shall apply to plan
years beginning after December 31, 2014.
(B) Collectively bargained plans.--In the case of a plan
maintained pursuant to 1 or more collective bargaining
agreements, the amendments made by this subsection shall apply
to plan years beginning after December 31, 2015.
(4) Provisions relating to plan amendments.--
(A) In general.--If this paragraph applies to any amendment
to any plan or annuity contract, such plan or contract shall be
treated as being operated in accordance with the terms of the
plan during the period described in subparagraph (B)(ii).
(B) Amendments to which paragraph applies.--
(i) In general.--This paragraph shall apply to any
amendment to any plan or annuity contract which is made--
(I) pursuant to the amendments made by this
subsection, or pursuant to any regulation issued by the
Secretary of the Treasury or the Secretary of Labor
under any provision as so amended, and
(II) on or before the last day of the first plan
year beginning on or after January 1, 2016, or such
later date as the Secretary of the Treasury may
prescribe.
(ii) Conditions.--This subsection shall not apply to
any amendment unless, during the period--
(I) beginning on the date that the amendments made
by this subsection or the regulation described in
clause (i)(I) takes effect (or in the case of a plan or
contract amendment not required by such amendments or
such regulation, the effective date specified by the
plan), and
(II) ending on the date described in clause (i)(II)
(or, if earlier, the date the plan or contract
amendment is adopted),
the plan or contract is operated as if such plan or
contract amendment were in effect, and such plan or
contract amendment applies retroactively for such period.
(C) Anti-cutback relief.--A plan shall not be treated as
failing to meet the requirements of section 204(g) of the
Employee Retirement Income Security Act of 1974 (29 U.S.C.
1054(g)) and section 411(d)(6) of the Internal Revenue Code of
1986 solely by reason of a plan amendment to which this
paragraph applies.
(d) Modification of Funding Target Determination Periods.--
(1) Internal revenue code of 1986.--Clause (i) of section
430(h)(2)(B) of the Internal Revenue Code of 1986 is amended by
striking ``the first day of the plan year'' and inserting ``the
valuation date for the plan year''.
(2) Employee retirement income security act of 1974.--Clause
(i) of section 303(h)(2)(B) of the Employee Retirement Income
Security Act of 1974 (29 U.S.C. 1083(h)(2)(B)(i)) is amended by
striking ``the first day of the plan year'' and inserting ``the
valuation date for the plan year''.
(e) Effective Date.--
(1) In general.--The amendments made by subsections (a), (b),
and (d) shall apply with respect to plan years beginning after
December 31, 2012.
(2) Elections.--A plan sponsor may elect not to have the
amendments made by subsections (a), (b), and (d) apply to any plan
year beginning before January 1, 2014, either (as specified in the
election)--
(A) for all purposes for which such amendments apply, or
(B) solely for purposes of determining the adjusted funding
target attainment percentage under sections 436 of the Internal
Revenue Code of 1986 and 206(g) of the Employee Retirement
Income Security Act of 1974 (29 U.S.C. 1054(g)) for such plan
year.
A plan shall not be treated as failing to meet the requirements of
section 204(g) of such Act and section 411(d)(6) of such Code
solely by reason of an election under this paragraph.
SEC. 2004. 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 ``September 30, 2024''; and
(2) in subparagraph (B)(i), by striking ``September 30, 2023''
and inserting ``September 30, 2024''.
TITLE III--TREATMENT FOR PAYGO PURPOSES
SEC. 3001. BUDGETARY EFFECTS.
(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).
Speaker of the House of Representatives.
Vice President of the United States and
President of the Senate.