    [United States Statutes at Large, Volume 128, 113th Congress, 2nd Session]
    [From the U.S. Government Publishing Office, www.gpo.gov]

    Public Law 113-159
    113th Congress

    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;

    [[Page 1840]]

    (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

    [[Page 1841]]

    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;

    [[Page 1842]]

    (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.''.

    [[Page 1843]]

    (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--

    [[Page 1844]]

    (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)

    [[Page 1845]]

    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,'';

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    (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

    [[Page 1847]]

    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;

    [[Page 1848]]

    ``(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:

    [[Page 1849]]

    ``(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

    [[Page 1850]]

    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

    [[Page 1851]]

    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)).

    [[Page 1852]]

    (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).

    Approved August 8, 2014.

    LEGISLATIVE HISTORY--H.R. 5021:
    ---------------------------------------------------------------------------

    HOUSE REPORTS: No. 113-520, Pt. 1 (Comm. on Ways and Means).
    CONGRESSIONAL RECORD, Vol. 160 (2014):
    July 15, considered and passed House.
    July 29, considered and passed Senate, amended.
    July 31, House rejected Senate amendment. Senate receded
    from its amendment.