[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.