[United States Statutes at Large, Volume 129, 114th Congress, 1st Session]
[From the U.S. Government Publishing Office, www.gpo.gov]


Public Law 114-41
114th 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, to provide resource flexibility to the Department of
Veterans Affairs for health care services, 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; RECONCILIATION OF FUNDS; TABLE OF
CONTENTS.

(a) Short Title.--This Act may be cited as the ``Surface
Transportation and Veterans Health Care Choice Improvement Act of
2015''.
(b) Reconciliation of Funds.--The Secretary of Transportation shall
reduce the amount apportioned or allocated for a program, project, or
activity under this Act in fiscal year 2015 by amounts apportioned or
allocated pursuant to the Highway and Transportation Funding Act of 2014
and the Highway and Transportation Funding Act of 2015, including the
amendments made by such Acts, for the period beginning on October 1,
2014, and ending on July 31, 2015.
(c) Table of Contents.--The table of contents for this Act is as
follows:

Sec. 1. Short title; reconciliation of funds; table of contents.

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.

[[Page 444]]

Sec. 2003. Modification of mortgage reporting requirements.
Sec. 2004. Consistent basis reporting between estate and person
acquiring property from decedent.
Sec. 2005. Clarification of 6-year statute of limitations in case of
overstatement of basis.
Sec. 2006. Tax return due dates.
Sec. 2007. Transfers of excess pension assets to retiree health
accounts.
Sec. 2008. Equalization of Highway Trust Fund excise taxes on liquefied
natural gas, liquefied petroleum gas, and compressed natural
gas.

TITLE III--ADDITIONAL PROVISIONS

Sec. 3001. Service fees.

TITLE IV--VETERANS PROVISIONS

Sec. 4001. Short title.
Sec. 4002. Plan to consolidate programs of Department of Veterans
Affairs to improve access to care.
Sec. 4003. Funding account for non-Department care.
Sec. 4004. Temporary authorization of use of Veterans Choice Funds for
certain programs.
Sec. 4005. Modifications of Veterans Choice Program.
Sec. 4006. Limitation on dialysis pilot program.
Sec. 4007. Amendments to Internal Revenue Code with respect to health
coverage of veterans.
Sec. 4008. Emergency designations.

TITLE I--SURFACE TRANSPORTATION PROGRAM EXTENSION

Subtitle A--Federal-Aid Highways

SEC. 1001. EXTENSION OF FEDERAL-AID HIGHWAY PROGRAMS.

(a) In General.--Section 1001(a) of the Highway and Transportation
Funding Act of 2014 (128 Stat. 1840) is amended by striking ``July 31,
2015'' and inserting ``October 29, 2015''.
(b) Authorization of Appropriations.--
(1) Highway trust fund.--Section 1001(b)(1) of the Highway
and Transportation Funding Act of 2014 (128 Stat. 1840) is
amended to read as follows:
``(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)--
``(A) for fiscal year 2015, a sum equal to the total
amount authorized to be appropriated out of the Highway
Trust Fund (other than the Mass Transit Account) for
programs, projects, and activities for fiscal year 2014
under divisions A and E of MAP-21 (Public Law 112-141)
and title 23, United States Code (excluding chapter 4 of
that title); and
``(B) for the period beginning on October 1, 2015,
and ending on October 29, 2015, \29/366\ of the total
amount authorized to be appropriated out of the Highway
Trust Fund (other than the Mass Transit Account) for
programs, projects, and activities for fiscal year 2015
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 striking ``each of fiscal years 2013 and
2014 and $24,986,301 out of the general fund of the Treasury to
carry out the program for the period beginning

[[Page 445]]

on October 1, 2014, and ending on July 31, 2015'' and inserting
``each of fiscal years 2013 through 2015 and $2,377,049 out of
the general fund of the Treasury to carry out the program for
the period beginning on October 1, 2015, and ending on October
29, 2015''.

(c) Use of Funds.--
(1) In general.--Section 1001(c)(1) of the Highway and
Transportation Funding Act of 2014 (128 Stat. 1840) is amended
by striking ``(1) In general.--'' and all that follows through
``to carry out programs'' and inserting the following:
``(1) In general.--Except as otherwise expressly provided in
this subtitle, funds authorized to be appropriated under
subsection (b)(1)--
``(A) for fiscal year 2015 shall be distributed,
administered, limited, and made available for obligation
in the same manner and at the same levels as the amounts
of funds authorized to be appropriated out of the
Highway Trust Fund (other than the Mass Transit Account)
for fiscal year 2014; and
``(B) for the period beginning on October 1, 2015,
and ending on October 29, 2015, shall be distributed,
administered, limited, and made available for obligation
in the same manner and at the same levels as \29/366\ of
the amounts of funds authorized to be appropriated out
of the Highway Trust Fund (other than the Mass Transit
Account) for fiscal year 2015,
to carry out programs''.
(2) 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 (2); and
(ii) by striking paragraph (3) and inserting
the following:
``(3) $40,256,000,000 for fiscal year 2015; and
``(4) $3,189,683,060 for the period beginning on October 1,
2015, and ending on October 29, 2015.'';
(B) in subsection (b)(12)--
(i) by striking ``each of fiscal years 2013
through 2014'' and inserting ``each of fiscal
years 2013 through 2015''; and
(ii) by striking ``, and for the period
beginning on October 1, 2014, and ending on July
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 \304/
365\ for that period'' and inserting ``, and for
the period beginning on October 1, 2015, and
ending on October 29, 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 \29/366\ for that
period'';
(C) in subsection (c)--

[[Page 446]]

(i) in the matter preceding paragraph (1) by
striking ``each of fiscal years 2013 through 2014
and for the period beginning on October 1, 2014,
and ending on July 31, 2015'' and inserting ``each
of fiscal years 2013 through 2015 and for the
period beginning on October 1, 2015, and ending on
October 29, 2015''; and
(ii) in paragraph (2) in the matter preceding
subparagraph (A) by striking ``for the period
beginning on October 1, 2014, and ending on July
31, 2015, that is equal to \304/365\ of such
unobligated balance'' and inserting ``for the
period beginning on October 1, 2015, and ending on
October 29, 2015, that is equal to \29/366\ of
such unobligated balance'';
(D) in subsection (d) in the matter preceding
paragraph (1) by striking ``2015'' and inserting
``2016''; and
(E) in subsection (f)(1) in the matter preceding
subparagraph (A) by striking ``each of fiscal years 2013
through 2014 and for the period beginning on October 1,
2014, and ending on July 31, 2015'' and inserting ``each
of fiscal years 2013 through 2015 and for the period
beginning on October 1, 2015, and ending on October 29,
2015''.
SEC. 1002. ADMINISTRATIVE EXPENSES.

Section 1002 of the Highway and Transportation Funding Act of 2014
(128 Stat. 1842) is amended--
(1) in subsection (a) by striking ``for administrative
expenses of the Federal-aid highway program $366,465,753 for the
period beginning on October 1, 2014, and ending on July 31,
2015.'' and inserting ``for administrative expenses of the
Federal-aid highway program--
``(1) $440,000,000 for fiscal year 2015; and
``(2) $34,863,388 for the period beginning on October 1,
2015, and ending on October 29, 2015.''; and
(2) by striking subsection (b)(2) and inserting the
following:
``(2) <> for fiscal year 2015 and for
the period beginning on October 1, 2015, and ending on October
29, 2015, subject to the limitations on administrative expenses
under the heading `Federal Highway Administration' in
appropriations Acts that apply, respectively, to that fiscal
year and period.''.

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) by striking ``and'' at the end of subparagraph
(B); and
(B) by striking subparagraph (C) and inserting the
following:
``(C) $235,000,000 for fiscal year 2015; and
``(D) $18,620,219 for the period beginning on
October 1, 2015, and ending on October 29, 2015.''.

[[Page 447]]

(2) Highway safety research and development.--Section
31101(a)(2) of MAP-21 (126 Stat. 733) is amended--
(A) by striking ``and'' at the end of subparagraph
(B); and
(B) by striking subparagraph (C) and inserting the
following:
``(C) $113,500,000 for fiscal year 2015; and
``(D) $8,993,169 for the period beginning on October
1, 2015, and ending on October 29, 2015.''.
(3) National priority safety programs.--Section 31101(a)(3)
of MAP-21 (126 Stat. 733) is amended--
(A) by striking ``and'' at the end of subparagraph
(B); and
(B) by striking subparagraph (C) and inserting the
following:
``(C) $272,000,000 for fiscal year 2015; and
``(D) $21,551,913 for the period beginning on
October 1, 2015, and ending on October 29, 2015.''.
(4) National driver register.--Section 31101(a)(4) of MAP-21
(126 Stat. 733) is amended--
(A) by striking ``and'' at the end of subparagraph
(B); and
(B) by striking subparagraph (C) and inserting the
following:
``(C) $5,000,000 for fiscal year 2015; and
``(D) $396,175 for the period beginning on October
1, 2015, and ending on October 29, 2015.''.
(5) High visibility enforcement program.--
(A) Authorization of appropriations.--Section
31101(a)(5) of MAP-21 (126 Stat. 733) is amended--
(i) by striking ``and'' at the end of
subparagraph (B); and
(ii) by striking subparagraph (C) and
inserting the following:
``(C) $29,000,000 for fiscal year 2015; and
``(D) $2,297,814 for the period beginning on October
1, 2015, and ending on October 29, 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 striking ``each
of fiscal years 2013 and 2014 and in the period
beginning on October 1, 2014, and ending on July
31, 2015'' and inserting ``each of fiscal years
2013 through 2015 and in the period beginning on
October 1, 2015, and ending on October 29, 2015'';
and
(ii) in the second sentence by striking ``each
of fiscal years 2013 and 2014 and in the period
beginning on October 1, 2014, and ending on July
31, 2015,'' and inserting ``each of fiscal years
2013 through 2015 and in the period beginning on
October 1, 2015, and ending on October 29,
2015,''.
(6) Administrative expenses.--Section 31101(a)(6) of MAP-21
(126 Stat. 733) is amended--
(A) by striking ``and'' at the end of subparagraph
(B); and
(B) by striking subparagraph (C) and inserting the
following:

[[Page 448]]

``(C) $25,500,000 for fiscal year 2015; and
``(D) $2,020,492 for the period beginning on October
1, 2015, and ending on October 29, 2015.''.

(b) Cooperative Research and Evaluation.--Section 403(f)(1) of title
23, United States Code, is amended by striking ``each fiscal year ending
before October 1, 2014, and $2,082,192 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 July
31, 2015,'' and inserting ``each fiscal year ending before October 1,
2015, and $198,087 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, 2015, and ending on October 29, 2015,''.
(c) Applicability of Title 23.--Section 31101(c) of MAP-21 (126
Stat. 733) is amended by striking ``fiscal years 2013 and 2014 and for
the period beginning on October 1, 2014, and ending on July 31, 2015,''
and inserting ``each of fiscal years 2013 through 2015 and for the
period beginning on October 1, 2015, and ending on October 29, 2015,''.
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 (9); and
(2) by striking paragraph (10) and inserting the following:
``(10) $218,000,000 for fiscal year 2015; and
``(11) $17,273,224 for the period beginning on October 1,
2015, and ending on October 29, 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 (I); and
(2) by striking subparagraph (J) and inserting the
following:
``(J) $259,000,000 for fiscal year 2015; and
``(K) $20,521,858 for the period beginning on
October 1, 2015, and ending on October 29, 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 striking ``each of fiscal years 2013 and 2014 and
$24,986,301 for the period beginning on October 1, 2014, and
ending on July 31, 2015'' and inserting ``each of fiscal years
2013 through 2015 and $2,377,049 for the period beginning on
October 1, 2015, and ending on October 29, 2015''.
(2) Border enforcement grants.--Section 4101(c)(2) of
SAFETEA-LU (119 Stat. 1715) is amended by striking ``each of
fiscal years 2013 and 2014 and $26,652,055 for the period
beginning on October 1, 2014, and ending on July 31, 2015'' and
inserting ``each of fiscal years 2013 through 2015 and
$2,535,519 for the period beginning on October 1, 2015, and
ending on October 29, 2015''.
(3) Performance and registration information system
management grant program.--Section 4101(c)(3) of SAFETEA-LU (119
Stat. 1715) is amended by striking ``each of fiscal years 2013
and 2014 and $4,164,384 for the period beginning on October 1,
2014, and ending on July 31, 2015'' and inserting ``each of
fiscal years 2013 through 2015 and

[[Page 449]]

$396,175 for the period beginning on October 1, 2015, and ending
on October 29, 2015''.
(4) Commercial vehicle information systems and networks
deployment program.--Section 4101(c)(4) of SAFETEA-LU (119 Stat.
1715) is amended by striking ``each of fiscal years 2013 and
2014 and $20,821,918 for the period beginning on October 1,
2014, and ending on July 31, 2015'' and inserting ``each of
fiscal years 2013 through 2015 and $1,980,874 for the period
beginning on October 1, 2015, and ending on October 29, 2015''.
(5) Safety data improvement grants.--Section 4101(c)(5) of
SAFETEA-LU (119 Stat. 1715) is amended by striking ``each of
fiscal years 2013 and 2014 and $2,498,630 for the period
beginning on October 1, 2014, and ending on July 31, 2015'' and
inserting ``each of fiscal years 2013 through 2015 and $237,705
for the period beginning on October 1, 2015, and ending on
October 29, 2015''.

(d) High-Priority Activities.--Section 31104(k)(2) of title 49,
United States Code, is amended by striking ``each of fiscal years 2006
through 2014 and up to $12,493,151 for the period beginning on October
1, 2014, and ending on July 31, 2015,'' and inserting ``each of fiscal
years 2006 through 2015 and up to $1,188,525 for the period beginning on
October 1, 2015, and ending on October 29, 2015,''.
(e) New Entrant Audits.--Section 31144(g)(5)(B) of title 49, United
States Code, is amended by striking ``per fiscal year and up to
$26,652,055 for the period beginning on October 1, 2014, and ending on
July 31, 2015,'' and inserting ``per fiscal year and up to $2,535,519
for the period beginning on October 1, 2015, and ending on October 29,
2015,''.
(f) Outreach and Education.--Section 4127(e) of SAFETEA-LU (119
Stat. 1741) <> is amended by striking ``each
of fiscal years 2013 and 2014 and $3,331,507 to the Federal Motor
Carrier Safety Administration for the period beginning on October 1,
2014, and ending on July 31, 2015,'' and inserting ``each of fiscal
years 2013 through 2015 and $316,940 to the Federal Motor Carrier Safety
Administration for the period beginning on October 1, 2015, and ending
on October 29, 2015,''.

(g) Grant Program for Commercial Motor Vehicle Operators.--Section
4134(c) of SAFETEA-LU (49 U.S.C. 31301 note) is amended by striking
``each of fiscal years 2005 through 2014 and $832,877 for the period
beginning on October 1, 2014, and ending on July 31, 2015,'' and
inserting ``each of fiscal years 2005 through 2015 and $79,235 for the
period beginning on October 1, 2015, and ending on October 29, 2015,''.
SEC. 1103. DINGELL-JOHNSON SPORT FISH RESTORATION ACT.

Section 4 of the Dingell-Johnson Sport Fish Restoration Act (16
U.S.C. 777c) is amended--
(1) in subsection (a) in the matter preceding paragraph (1)
by striking ``each fiscal year through 2014 and for the period
beginning on October 1, 2014, and ending on July 31, 2015'' and
inserting ``each fiscal year through 2015 and for the period
beginning on October 1, 2015, and ending on October 29, 2015'';
and
(2) in subsection (b)(1)(A) by striking ``for each fiscal
year ending before October 1, 2014, and for the period beginning

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on October 1, 2014, and ending on July 31, 2015,'' and inserting
``for each fiscal year ending before October 1, 2015, and for
the period beginning on October 1, 2015, and ending on October
29, 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 striking ``for each fiscal year
ending before October 1, 2014, and $4,164,384 for the period
beginning on October 1, 2014, and ending on July 31, 2015,'' and
inserting ``for each fiscal year ending before October 1, 2015,
and $396,175 for the period beginning on October 1, 2015, and
ending on October 29, 2015,''; and
(2) in subparagraph (B) by striking ``for each fiscal year
ending before October 1, 2014, and $20,821,918 for the period
beginning on October 1, 2014, and ending on July 31, 2015,'' and
inserting ``for each fiscal year ending before October 1, 2015,
and $1,980,874 for the period beginning on October 1, 2015, and
ending on October 29, 2015,''.
SEC. 1202. APPORTIONMENT OF APPROPRIATIONS FOR FORMULA GRANTS.

Section 5336(h)(1) of title 49, United States Code, is amended by
striking ``for each fiscal year ending before October 1, 2014, and
$24,986,301 for the period beginning on October 1, 2014, and ending on
July 31, 2015,'' and inserting ``for each fiscal year ending before
October 1, 2015, and $2,377,049 for the period beginning on October 1,
2015, and ending on October 29, 2015,''.
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 $7,158,575,342 for
the period beginning on October 1, 2014, and ending on July 31,
2015'' and inserting ``$8,595,000,000 for fiscal year 2015, and
$681,024,590 for the period beginning on October 1, 2015, and
ending on October 29, 2015'';
(2) in paragraph (2)--
(A) in subparagraph (A) by striking ``and
$107,274,521 for the period beginning on October 1,
2014, and ending on July 31, 2015,'' and inserting
``$128,800,000 for fiscal 2015, and $10,205,464 for the
period beginning on October 1, 2015, and ending on
October 29, 2015,'';
(B) in subparagraph (B) by striking ``for each of
fiscal years 2013 and 2014 and $8,328,767 for the period
beginning on October 1, 2014, and ending on July 31,
2015,'' and inserting ``for each of fiscal years 2013
through 2015 and $792,350 for the period beginning on
October 1, 2015, and ending on October 29, 2015,'';
(C) in subparagraph (C) by striking ``and
$3,713,505,753 for the period beginning on October 1,
2014, and ending on July 31, 2015,'' and inserting
``$4,458,650,000

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for fiscal year 2015, and $353,281,011 for the period
beginning on October 1, 2015, and ending on October 29,
2015,'';
(D) in subparagraph (D) by striking ``and
$215,132,055 for the period beginning on October 1,
2014, and ending on July 31, 2015,'' and inserting
``$258,300,000 for fiscal year 2015, and $20,466,393 for
the period beginning on October 1, 2015, and ending on
October 29, 2015,'';
(E) in subparagraph (E)--
(i) by striking ``and $506,222,466 for the
period beginning on October 1, 2014, and ending on
July 31, 2015,'' and inserting ``$607,800,000 for
fiscal year 2015, and $48,159,016 for the period
beginning on October 1, 2015, and ending on
October 29, 2015,'';
(ii) by striking ``and $24,986,301 for the
period beginning on October 1, 2014, and ending on
July 31, 2015,'' and inserting ``$30,000,000 for
fiscal year 2015, and $2,377,049 for the period
beginning on October 1, 2015, and ending on
October 29, 2015,''; and
(iii) by striking ``and $16,657,534 for the
period beginning on October 1, 2014, and ending on
July 31, 2015,'' and inserting ``$20,000,000 for
fiscal year 2015, and $1,584,699 for the period
beginning on October 1, 2015, and ending on
October 29, 2015,'';
(F) in subparagraph (F) by striking ``each of fiscal
years 2013 and 2014 and $2,498,630 for the period
beginning on October 1, 2014, and ending on July 31,
2015,'' and inserting ``each of fiscal years 2013
through 2015 and $237,705 for the period beginning on
October 1, 2015, and ending on October 29, 2015,'';
(G) in subparagraph (G) by striking ``each of fiscal
years 2013 and 2014 and $4,164,384 for the period
beginning on October 1, 2014, and ending on July 31,
2015,'' and inserting ``each of fiscal years 2013
through 2015 and $396,175 for the period beginning on
October 1, 2015, and ending on October 29, 2015,'';
(H) in subparagraph (H) by striking ``each of fiscal
years 2013 and 2014 and $3,206,575 for the period
beginning on October 1, 2014, and ending on July 31,
2015,'' and inserting ``each of fiscal years 2013
through 2015 and $305,055 for the period beginning on
October 1, 2015, and ending on October 29, 2015,'';
(I) in subparagraph (I) by striking ``and
$1,803,927,671 for the period beginning on October 1,
2014, and ending on July 31, 2015,'' and inserting
``$2,165,900,000 for fiscal year 2015, and $171,615,027
for the period beginning on October 1, 2015, and ending
on October 29, 2015,'';
(J) in subparagraph (J) by striking ``and
$356,304,658 for the period beginning on October 1,
2014, and ending on July 31, 2015,'' and inserting
``$427,800,000 for fiscal year 2015, and $33,896,721 for
the period beginning on October 1, 2015, and ending on
October 29, 2015,''; and
(K) in subparagraph (K) by striking ``and
$438,009,863 for the period beginning on October 1,
2014, and ending on July 31, 2015,'' and inserting
``$525,900,000 for fiscal year 2015, and $41,669,672 for
the period beginning on October 1, 2015, and ending on
October 29, 2015,''.

[[Page 452]]

(b) Research, Development Demonstration and Deployment Projects.--
Section 5338(b) of title 49, United States Code, is amended by striking
``and $58,301,370 for the period beginning on October 1, 2014, and
ending on July 31, 2015'' and inserting ``$70,000,000 for fiscal year
2015, and $5,546,448 for the period beginning on October 1, 2015, and
ending on October 29, 2015''.
(c) Transit Cooperative Research Program.--Section 5338(c) of title
49, United States Code, is amended by striking ``and $5,830,137 for the
period beginning on October 1, 2014, and ending on July 31, 2015'' and
inserting ``$7,000,000 for fiscal year 2015, and $554,645 for the period
beginning on October 1, 2015, and ending on October 29, 2015''.
(d) Technical Assistance and Standards Development.--Section 5338(d)
of title 49, United States Code, is amended by striking ``and $5,830,137
for the period beginning on October 1, 2014, and ending on July 31,
2015'' and inserting ``$7,000,000 for fiscal year 2015, and $554,645 for
the period beginning on October 1, 2015, and ending on October 29,
2015''.
(e) Human Resources and Training.--Section 5338(e) of title 49,
United States Code, is amended by striking ``and $4,164,384 for the
period beginning on October 1, 2014, and ending on July 31, 2015'' and
inserting ``$5,000,000 for fiscal year 2015, and $396,175 for the period
beginning on October 1, 2015, and ending on October 29, 2015''.
(f) Capital Investment Grants.--Section 5338(g) of title 49, United
States Code, is amended by striking ``and $1,558,295,890 for the period
beginning on October 1, 2014, and ending on July 31, 2015'' and
inserting ``$1,907,000,000 for fiscal year 2015, and $151,101,093 for
the period beginning on October 1, 2015, and ending on October 29,
2015''.
(g) Administration.--Section 5338(h) of title 49, United States
Code, is amended--
(1) in paragraph (1) by striking ``and $86,619,178 for the
period beginning on October 1, 2014, and ending on July 31,
2015'' and inserting ``$104,000,000 for fiscal year 2015, and
$8,240,437 for the period beginning on October 1, 2015, and
ending on October 29, 2015'';
(2) in paragraph (2) by striking ``each of fiscal years 2013
and 2014 and not less than $4,164,384 for the period beginning
on October 1, 2014, and ending on July 31, 2015,'' and inserting
``each of fiscal years 2013 through 2015 and not less than
$396,175 for the period beginning on October 1, 2015, and ending
on October 29, 2015,''; and
(3) in paragraph (3) by striking ``each of fiscal years 2013
and 2014 and not less than $832,877 for the period beginning on
October 1, 2014, and ending on July 31, 2015,'' and inserting
``each of fiscal years 2013 through 2015 and not less than
$79,235 for the period beginning on October 1, 2015, and ending
on October 29, 2015,''.
SEC. 1204. BUS AND BUS FACILITIES FORMULA GRANTS.

Section 5339(d)(1) of title 49, United States Code, is amended--
(1) by striking ``each of fiscal years 2013 and 2014 and
$54,553,425 for the period beginning on October 1, 2014, and
ending on July 31, 2015,'' and inserting ``each of fiscal years
2013 through 2015 and $5,189,891 for the period beginning on
October 1, 2015, and ending on October 29, 2015,'';

[[Page 453]]

(2) by striking ``$1,041,096 for such period'' and inserting
``$99,044 for such period''; and
(3) by striking ``$416,438 for such period'' and inserting
``$39,617 for such period''.

Subtitle D--Hazardous Materials

SEC. 1301. AUTHORIZATION OF APPROPRIATIONS.

(a) In General.--Section 5128(a) of title 49, United States Code, is
amended--
(1) by striking ``and'' at the end of paragraph (2); and
(2) by striking paragraph (3) and inserting the following:
``(3) $42,762,000 for fiscal year 2015; and
``(4) $3,388,246 for the period beginning on October 1,
2015, and ending on October 29, 2015.''.

(b) Hazardous Materials Emergency Preparedness Fund.--Section
5128(b) of title 49, United States Code, is amended--
(1) in paragraph (1)--
(A) in the paragraph heading by striking ``Fiscal
years 2013 and 2014'' and inserting ``Fiscal years 2013
through 2015''; and
(B) in the matter preceding subparagraph (A) by
striking ``fiscal years 2013 and 2014'' and inserting
``fiscal years 2013 through 2015''; and
(2) by striking paragraph (2) and inserting the following:
``(2) Fiscal year 2016.--From the Hazardous Materials
Emergency Preparedness Fund established under section 5116(i),
the Secretary may expend for the period beginning on October 1,
2015, and ending on October 29, 2015--
``(A) $14,896 to carry out section 5115;
``(B) $1,727,322 to carry out subsections (a) and
(b) of section 5116, of which not less than $1,081,557
shall be available to carry out section 5116(b);
``(C) $11,885 to carry out section 5116(f);
``(D) $49,522 to publish and distribute the
Emergency Response Guidebook under section 5116(i)(3);
and
``(E) $79,235 to carry out section 5116(j).''.

(c) Hazardous Materials Training Grants.--Section 5128(c) of title
49, United States Code, is amended by striking ``each of the fiscal
years 2013 and 2014 and $3,331,507 for the period beginning on October
1, 2014, and ending on July 31, 2015,'' and inserting ``each of fiscal
years 2013 through 2015 and $316,940 for the period beginning on October
1, 2015, and ending on October 29, 2015,''.

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 ``August 1, 2015'' in subsections (b)(6)(B),
(c)(1), and (e)(3) and inserting ``October 30, 2015'', and
(2) by striking ``Highway and Transportation Funding Act of
2015'' in subsections (c)(1) and (e)(3) and inserting ``Surface

[[Page 454]]

Transportation and Veterans Health Care Choice Improvement Act
of 2015''.

(b) Sport Fish Restoration and Boating Trust Fund.--Section 9504 of
such Code <> is amended--
(1) by striking ``Highway and Transportation Funding Act of
2015'' each place it appears in subsection (b)(2) and inserting
``Surface Transportation and Veterans Health Care Choice
Improvement Act of 2015'', and
(2) by striking ``August 1, 2015'' in subsection (d)(2) and
inserting ``October 30, 2015''.

(c) Leaking Underground Storage Tank Trust Fund.--Section 9508(e)(2)
of such Code is amended by striking ``August 1, 2015'' and inserting
``October 30, 2015''.
SEC. 2002. FUNDING OF HIGHWAY TRUST FUND.

Section 9503(f) of the Internal Revenue Code of 1986 is amended by
redesignating paragraph (7) as paragraph (8) and by inserting after
paragraph (6) the following new paragraph:
``(7) <> Additional
sums.--Out of money in the Treasury not otherwise appropriated,
there is hereby appropriated--
``(A) $6,068,000,000 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.''.
SEC. 2003. MODIFICATION OF MORTGAGE REPORTING REQUIREMENTS.

(a) Information Return Requirements.--Section 6050H(b)(2) of the
Internal Revenue Code of 1986 is amended by striking ``and'' at the end
of subparagraph (C), by redesignating subparagraph (D) as subparagraph
(G) and by inserting after subparagraph (C) the following new
subparagraphs:
``(D) the amount of outstanding principal on the
mortgage as of the beginning of such calendar year,
``(E) the date of the origination of the mortgage,
``(F) the address (or other description in the case
of property without an address) of the property which
secures the mortgage, and''.

(b) Statements to Individuals.--Section 6050H(d)(2) of such Code is
amended by striking ``subsection (b)(2)(C)'' and inserting
``subparagraphs (C), (D), (E), and (F) of subsection (b)(2)''.
(c) <> Effective Date.--The
amendments made by this section shall apply to returns required to be
made, and statements required to be furnished, after December 31, 2016.
SEC. 2004. CONSISTENT BASIS REPORTING BETWEEN ESTATE AND PERSON
ACQUIRING PROPERTY FROM DECEDENT.

(a) Property Acquired From a Decedent.--Section 1014 of the Internal
Revenue Code of 1986 is amended by adding at the end the following new
subsection:
``(f) Basis Must Be Consistent With Estate Tax Return.--For purposes
of this section--
``(1) <> In general.--The basis of any
property to which subsection (a) applies shall not exceed--
``(A) in the case of property the final value of
which has been determined for purposes of the tax
imposed by chapter 11 on the estate of such decedent,
such value, and

[[Page 455]]

``(B) in the case of property not described in
subparagraph (A) and with respect to which a statement
has been furnished under section 6035(a) identifying the
value of such property, such value.
``(2) <> Exception.--Paragraph (1)
shall only apply to any property whose inclusion in the
decedent's estate increased the liability for the tax imposed by
chapter 11 (reduced by credits allowable against such tax) on
such estate.
``(3) Determination.--For purposes of paragraph (1), the
basis of property has been determined for purposes of the tax
imposed by chapter 11 if--
``(A) the value of such property is shown on a
return under section 6018 and such value is not
contested by the Secretary before the expiration of the
time for assessing a tax under chapter 11,
``(B) in a case not described in subparagraph (A),
the value is specified by the Secretary and such value
is not timely contested by the executor of the estate,
or
``(C) the value is determined by a court or pursuant
to a settlement agreement with the Secretary.
``(4) Regulations.--The Secretary may by regulations provide
exceptions to the application of this subsection.''.

(b) Information Reporting.--
(1) In general.--Subpart A of part III of subchapter A of
chapter 61 of such Code is amended by inserting after section
6034A the following new section:
``SEC. 6035. <> BASIS INFORMATION TO PERSONS
ACQUIRING PROPERTY FROM DECEDENT.

``(a) Information With Respect to Property Acquired From
Decedents.--
``(1) In general.--The executor of any estate required to
file a return under section 6018(a) shall furnish to the
Secretary and to each person acquiring any interest in property
included in the decedent's gross estate for Federal estate tax
purposes a statement identifying the value of each interest in
such property as reported on such return and such other
information with respect to such interest as the Secretary may
prescribe.
``(2) Statements by beneficiaries.--Each person required to
file a return under section 6018(b) shall furnish to the
Secretary and to each other person who holds a legal or
beneficial interest in the property to which such return relates
a statement identifying the information described in paragraph
(1).
``(3) Time for furnishing statement.--
``(A) In general.--Each statement required to be
furnished under paragraph (1) or (2) shall be furnished
at such time as the Secretary may prescribe, but in no
case at a time later than the earlier of--
``(i) the date which is 30 days after the date
on which the return under section 6018 was
required to be filed (including extensions, if
any), or
``(ii) the date which is 30 days after the
date such return is filed.
``(B) <> Adjustments.--In any case
in which there is an adjustment to the information
required to be included on a statement filed under
paragraph (1) or (2) after such

[[Page 456]]

statement has been filed, a supplemental statement under
such paragraph shall be filed not later than the date
which is 30 days after such adjustment is made.

``(b) Regulations.--The Secretary shall prescribe such regulations
as necessary to carry out this section, including regulations relating
to--
``(1) the application of this section to property with
regard to which no estate tax return is required to be filed,
and
``(2) situations in which the surviving joint tenant or
other recipient may have better information than the executor
regarding the basis or fair market value of the property.''.
(2) Penalty for failure to file.--
(A) Return.--Section 6724(d)(1) of such
Code <> is amended by striking
``and'' at the end of subparagraph (B), by striking the
period at the end of subparagraph (C) and inserting ``,
and'', and by adding at the end the following new
subparagraph:
``(D) any statement required to be filed with the
Secretary under section 6035.''.
(B) Statement.--Section 6724(d)(2) of such Code is
amended by striking ``or'' at the end of subparagraph
(GG), by striking the period at the end of subparagraph
(HH) and inserting ``, or'', and by adding at the end
the following new subparagraph:
``(II) section 6035 (other than a statement
described in paragraph (1)(D)).''.
(3) Clerical amendment.--The table of sections for subpart A
of part III of subchapter A of chapter 61 <>  of such Code is amended by inserting after the item
relating to section 6034A the following new item:

``Sec. 6035. Basis information to persons acquiring property from
decedent.''.

(c) Penalty for Inconsistent Reporting.--
(1) In general.--Section 6662(b) of such Code is amended by
inserting after paragraph (7) the following new paragraph:
``(8) Any inconsistent estate basis.''.
(2) Inconsistent basis reporting.--Section 6662 of such Code
is amended by adding at the end the following new subsection:

``(k) Inconsistent Estate Basis Reporting.--For purposes of this
section, there is an `inconsistent estate basis' if the basis of
property claimed on a return exceeds the basis as determined under
section 1014(f).''.
(d) <> Effective Date.--The
amendments made by this section shall apply to property with respect to
which an estate tax return is filed after the date of the enactment of
this Act.
SEC. 2005. CLARIFICATION OF 6-YEAR STATUTE OF LIMITATIONS IN CASE
OF OVERSTATEMENT OF BASIS.

(a) In General.--Section 6501(e)(1)(B) of the Internal Revenue Code
of 1986 <> is amended--
(1) by striking ``and'' at the end of clause (i), by
redesignating clause (ii) as clause (iii), and by inserting
after clause (i) the following new clause:
``(ii) An understatement of gross income by
reason of an overstatement of unrecovered cost or
other basis is an omission from gross income;
and'', and

[[Page 457]]

(2) by inserting ``(other than in the case of an
overstatement of unrecovered cost or other basis)'' in clause
(iii) (as so redesignated) after ``In determining the amount
omitted from gross income''.

(b) <> Effective Date.--The
amendments made by this section shall apply to--
(1) returns filed after the date of the enactment of this
Act, and
(2) returns filed on or before such date if the period
specified in section 6501 of the Internal Revenue Code of 1986
(determined without regard to such amendments) for assessment of
the taxes with respect to which such return relates has not
expired as of such date.
SEC. 2006. TAX RETURN DUE DATES.

(a) Due Dates for Returns of Partnerships, S Corporations, and C
Corporations.--
(1) Partnerships and s corporations.--
(A) In general.--So much of subsection (b) of 6072
of the Internal Revenue Code of 1986 as precedes the
second sentence thereof <> is
amended to read as follows:

``(b) Returns of Partnerships and S Corporations.--Returns of
partnerships under section 6031 and returns of S corporations under
sections 6012 and 6037 made on the basis of the calendar year shall be
filed on or before the 15th day of March following the close of the
calendar year, and such returns made on the basis of a fiscal year shall
be filed on or before the 15th day of the third month following the
close of the fiscal year.''.
(B) Conforming amendment.--Section 6072(a) of such
Code is amended by striking ``6017, or 6031'' and
inserting ``or 6017''.
(2) Conforming amendments relating to c corporation due date
of 15th day of fourth month following taxable year.--
(A) Section 170(a)(2)(B) of such Code is amended by
striking ``third month'' and inserting ``fourth month''.
(B) Section 563 of such Code is amended by striking
``third month'' each place it appears and inserting
``fourth month''.
(C) Section 1354(d)(1)(B)(i) of such Code is amended
by striking ``3d month'' and inserting ``4th month''.
(D) Subsections (a) and (c) of section 6167 of such
Code are each amended by striking ``third month'' and
inserting ``fourth month''.
(E) Section 6425(a)(1) of such Code is amended by
striking ``third month'' and inserting ``fourth month''.
(F) Subsections (b)(2)(A), (g)(3), and (h)(1) of
section 6655 of such Code are each amended by striking
``3rd month'' and inserting ``4th month''.
(G) Section 6655(g)(4) of such Code is amended by
redesignating subparagraph (E) as subparagraph (F) and
by inserting after subparagraph (D) the following new
subparagraph:
``(E) <> Subsection (b)(2)(A)
shall be applied by substituting `3rd month' for `4th
month'.''.
(3) <> Effective
dates.--

[[Page 458]]

(A) In general.--Except as provided in subparagraph
(B), the amendments made by this subsection shall apply
to returns for taxable years beginning after December
31, 2015.
(B) Special rule for c corporations with fiscal
years ending on june 30.--In the case of any C
corporation with a taxable year ending on June 30, the
amendments made by this subsection shall apply to
returns for taxable years beginning after December 31,
2025.

(b) <> Modification of Due Dates
by Regulation.--In the case of returns for taxable years beginning after
December 31, 2015, the Secretary of the Treasury, or the Secretary's
designee, shall modify appropriate regulations to provide as follows:
(1) The maximum extension for the returns of partnerships
filing Form 1065 shall be a 6-month period ending on September
15 for calendar year taxpayers.
(2) The maximum extension for the returns of trusts filing
Form 1041 shall be a 5\1/2\-month period ending on September 30
for calendar year taxpayers.
(3) The maximum extension for the returns of employee
benefit plans filing Form 5500 shall be an automatic 3\1/2\-
month period ending on November 15 for calendar year plans.
(4) The maximum extension for the returns of organizations
exempt from income tax filing Form 990 (series) shall be an
automatic 6-month period ending on November 15 for calendar year
filers.
(5) The maximum extension for the returns of organizations
exempt from income tax that are required to file Form 4720
returns of excise taxes shall be an automatic 6-month period
beginning on the due date for filing the return (without regard
to any extensions).
(6) The maximum extension for the returns of trusts required
to file Form 5227 shall be an automatic 6-month period beginning
on the due date for filing the return (without regard to any
extensions).
(7) The maximum extension for filing Form 6069, Return of
Excise Tax on Excess Contributions to Black Lung Benefit Trust
Under Section 4953 and Computation of Section 192 Deduction,
shall be an automatic 6-month period beginning on the due date
for filing the return (without regard to any extensions).
(8) The maximum extension for a taxpayer required to file
Form 8870 shall be an automatic 6-month period beginning on the
due date for filing the return (without regard to any
extensions).
(9) The due date of Form 3520-A, Annual Information Return
of a Foreign Trust with a United States Owner, shall be the 15th
day of the 3d month after the close of the trust's taxable year,
and the maximum extension shall be a 6-month period beginning on
such day.
(10) The due date of Form 3520, Annual Return to Report
Transactions with Foreign Trusts and Receipt of Certain Foreign
Gifts, for calendar year filers shall be April 15 with a maximum
extension for a 6-month period ending on October 15.
(11) The due date of FinCEN Report 114 (relating to Report
of Foreign Bank and Financial Accounts) shall be April 15

[[Page 459]]

with a maximum extension for a 6-month period ending on October
15 and with provision for an extension under rules similar to
the rules in Treas. Reg. section 1.6081-5. <> For any taxpayer required to file such Form for the
first time, any penalty for failure to timely request for, or
file, an extension, may be waived by the Secretary.

(c) Corporations Permitted Statutory Automatic 6-Month Extension of
Income Tax Returns.--
(1) In general.--Section 6081(b) of such Code <> is amended--
(A) by striking ``3 months'' and inserting ``6
months'', and
(B) <> by adding at the end
the following: ``In the case of any return for a taxable
year of a C corporation which ends on December 31 and
begins before January 1, 2026, the first sentence of
this subsection shall be applied by substituting `5
months' for `6 months'. In the case of any return for a
taxable year of a C corporation which ends on June 30
and begins before January 1, 2026, the first sentence of
this subsection shall be applied by substituting `7
months' for `6 months'.''.
(2) <>  Effective
date.--The amendments made by this subsection shall apply to
returns for taxable years beginning after December 31, 2015.
SEC. 2007. TRANSFERS OF EXCESS PENSION ASSETS TO RETIREE HEALTH
ACCOUNTS.

(a) In General.--Section 420(b)(4) of the Internal Revenue Code of
1986 is amended by striking ``December 31, 2021'' and inserting
``December 31, 2025''.
(b) Conforming ERISA Amendments.--
(1) Sections 101(e)(3), 403(c)(1), and 408(b)(13) of the
Employee Retirement Income Security Act of 1974 (29 U.S.C.
1021(e)(3), 1103(c)(1), 1108(b)(13)) are each amended by
striking ``MAP-21' '' and inserting ``Surface Transportation and
Veterans Health Care Choice Improvement Act of 2015''.
(2) Section 408(b)(13) of such Act (29 U.S.C. 1108(b)(13))
is amended by striking ``January 1, 2022'' and inserting
``January 1, 2026''.
SEC. 2008. EQUALIZATION OF HIGHWAY TRUST FUND EXCISE TAXES ON
LIQUEFIED NATURAL GAS, LIQUEFIED
PETROLEUM GAS, AND COMPRESSED NATURAL
GAS.

(a) Liquefied Petroleum Gas.--
(1) In general.--Section 4041(a)(2)(B) of the Internal
Revenue Code of 1986 <> is amended by
striking ``and'' at the end of clause (i), by redesignating
clause (ii) as clause (iii), and by inserting after clause (i)
the following new clause:
``(ii) in the case of liquefied petroleum gas,
18.3 cents per energy equivalent of a gallon of
gasoline, and''.
(2) Energy equivalent of a gallon of gasoline.--Section
4041(a)(2) of such Code is amended by adding at the end the
following:
``(C) Energy equivalent of a gallon of gasoline.--
For purposes of this paragraph, the term `energy
equivalent of a gallon of gasoline' means, with respect
to a liquefied petroleum gas fuel, the amount of such
fuel having a Btu

[[Page 460]]

content of 115,400 (lower heating value). For purposes
of the preceding sentence, a Btu content of 115,400
(lower heating value) is equal to 5.75 pounds of
liquefied petroleum gas.''.

(b) Liquefied Natural Gas.--
(1) <> In general.--Section
4041(a)(2)(B) of such Code, as amended by subsection (a)(1), is
amended by striking ``and'' at the end of clause (ii), by
striking the period at the end of clause (iii) and inserting ``,
and'' and by inserting after clause (iii) the following new
clause:
``(iv) in the case of liquefied natural gas,
24.3 cents per energy equivalent of a gallon of
diesel.''.
(2) Energy equivalent of a gallon of diesel.--Section
4041(a)(2) of such Code, as amended by subsection (a)(2), is
amended by adding at the end the following:
``(D) <> Energy equivalent of a
gallon of diesel.--For purposes of this paragraph, the
term `energy equivalent of a gallon of diesel' means,
with respect to a liquefied natural gas fuel, the amount
of such fuel having a Btu content of 128,700 (lower
heating value). For purposes of the preceding sentence,
a Btu content of 128,700 (lower heating value) is equal
to 6.06 pounds of liquefied natural gas.''.
(3) Conforming amendments.--Section 4041(a)(2)(B)(iii) of
such Code, as redesignated by subsection (a)(1), is amended--
(A) by striking ``liquefied natural gas,'', and
(B) by striking ``peat), and'' and inserting ``peat)
and''.

(c) Energy Equivalent of a Gallon of Gasoline to Compressed Natural
Gas.--Section 4041(a)(3) of such Code is amended by adding at the end
the following:
``(D) <> Energy equivalent of a
gallon of gasoline.--For purposes of this paragraph, the
term `energy equivalent of a gallon of gasoline' means
5.66 pounds of compressed natural gas.''.

(d) <> Effective Date.--The
amendments made by this section shall apply to any sale or use of fuel
after December 31, 2015.

TITLE III--ADDITIONAL PROVISIONS

SEC. 3001. SERVICE FEES.

Paragraph (4) of section 44940(i) of title 49, United States Code,
is amended by adding at the end the following new subparagraphs:
``(K) $1,560,000,000 for fiscal year 2024.
``(L) $1,600,000,000 for fiscal year 2025.''.

TITLE IV-- <> VETERANS
PROVISIONS
SEC. 4001. <> SHORT TITLE.

This title may be cited as the ``VA Budget and Choice Improvement
Act''.

[[Page 461]]

SEC. 4002. PLAN TO CONSOLIDATE PROGRAMS OF DEPARTMENT OF VETERANS
AFFAIRS TO IMPROVE ACCESS TO CARE.

(a) Plan.--The Secretary of Veterans Affairs shall develop a plan to
consolidate all non-Department provider programs by establishing a new,
single program to be known as the ``Veterans Choice Program'' to furnish
hospital care and medical services to veterans enrolled in the system of
patient enrollment established under section 1705(a) of title 38, United
States Code, at non-Department facilities.
(b) Elements.--The plan developed under subsection (a) to establish
the Veterans Choice Program to furnish hospital care and medical
services at non-Department facilities shall include, at a minimum, the
following:
(1) A standardized method to furnish such care and services
that incorporates the strengths of the non-Department provider
programs into a single streamlined program that the Secretary
administers uniformly in each Veterans Service Integrated
Network and throughout the medical system of the Veterans Health
Administration.
(2) An identification of the eligibility requirements for
any such care and services, including with respect to service-
connected disabilities and non-service-connected disabilities.
(3) A description of the authorization process for such care
or medical services, including with respect to identifying the
roles of clinicians, schedulers, any third-party administrators,
the Chief Business Office of the Department, and any other
entity involved in the authorization process.
(4) The structuring of the billing and reimbursement
process, including the use of third-party medical claims
adjudicators or technology that supports automatic adjudication.
(5) A description of the reimbursement rate to be paid to
health care providers under such program.
(6) An identification of how the Secretary will determine
the eligibility requirements of health care providers at non-
Department facilities to participate in such program, including
how the Secretary plans to structure a non-Department care
network to allow the maximum amount of flexibility in providing
care and services under the program.
(7) An explanation of the processes to be used to ensure
that the Secretary will fully comply with all requirements of
chapter 39 of title 31, United States Code (commonly referred to
as the ``Prompt Payment Act''), in paying for such care and
services furnished at non-Department facilities.
(8) A description of how, to the greatest extent
practicable, the Secretary plans to use infrastructure and
networks of non-Department provider programs that exist as of
the date of the plan to implement such program.
(9) A description of how--
(A) health care providers at non-Department
facilities that furnish such care or services to
veterans under such program will have access to, and
transmit back to the Department, the medical records of
such veterans; and
(B) the Department will receive from such non-
Department providers such medical records and any other
relevant information.

[[Page 462]]

(10) A description of how the Secretary plans to ensure an
efficient transition to such program for veterans who
participate in the non-Department provider programs, including a
timeline, milestones, and estimated costs for implementation,
outreach, and training.

(c) <> Submission.--Not later than November 1, 2015,
the Secretary shall submit to the Committees on Veterans' Affairs of the
House of Representatives and the Senate a report containing--
(1) a description of each non-Department provider program
and the statutory authority for each such program;
(2) the plan under subsection (a);
(3) <>  the estimated costs and
budgetary requirements to implement the plan and to furnish
hospital care and medical services pursuant to such plan; and
(4) <> any recommendations for
legislative proposals the Secretary determines necessary to
implement such plan.

(d) Definitions.--In this section:
(1) The term ``non-Department facility'' has the meaning
given that term in section 1701 of title 38, United States Code.
(2) The term ``non-Department provider programs'' means each
program administered by the Secretary of Veterans Affairs under
which the Secretary enters into contracts or other agreements
with health care providers at non-Department facilities to
furnish hospital care and medical services to veterans,
including pursuant to the following:
(A) Section 1703 of title 38, United States Code.
(B) The Veterans Choice Program established by
section 101 of the Veterans Access, Choice, and
Accountability Act of 2014 (Public Law 113-146; 38
U.S.C. 1701 note).
(C) The Patient Centered Community Care Program
(known as ``PC3'').
(D) The pilot program established by section 403 of
the Veterans' Mental Health and Other Care Improvements
Act of 2008 (Public Law 110-387; 38 U.S.C. 1703 note)
(known as ``Project ARCH'').
(E) Contracts relating to dialysis.
(F) Agreements entered into by the Secretary with--
(i) the Secretary of Defense, the Director of
the Indian Health Service, or any the head of any
other department or agency of the Federal
Government; or
(ii) any academic affiliate or other non-
governmental entity.
(G) Programs relating to emergency care, including
under sections 1725 and 1728 of title 38, United States
Code.
SEC. 4003. <> FUNDING ACCOUNT FOR NON-
DEPARTMENT CARE.

Each budget of the President submitted to Congress under section
1105 of title 31, United States Code, for fiscal year 2017 and each
fiscal year thereafter shall include an appropriations account for non-
Department provider programs (as defined in section 2(d)) to be
comprised of--
(1) discretionary medical services funding that is
designated for hospital care and medical services furnished at
non-Department facilities; and

[[Page 463]]

(2) any funds transferred for such purpose from the Veterans
Choice Fund established by section 802 of the Veterans Access,
Choice, and Accountability Act of 2014 (Public Law 113-146; 128
Stat. 1802).
SEC. 4004. TEMPORARY AUTHORIZATION OF USE OF VETERANS CHOICE FUNDS
FOR CERTAIN PROGRAMS.

(a) In General.--Subsection (c) of section 802 of the Veterans
Access, Choice, and Accountability Act of 2014 (Public Law 113-146; 128
Stat. 1802) <> is amended--
(1) in paragraph (1), by striking ``Any amounts'' and
inserting ``Except as provided by paragraph (3), any amounts'';
and
(2) by adding at the end the following paragraph:
``(3) Temporary authority for other uses.--
``(A) Other non-department care.--In addition to the
use of amounts described in paragraph (1), of the
amounts deposited in the Veterans Choice Fund, not more
than $3,348,500,000 may be used by the Secretary during
the period described in subparagraph (C) for amounts
obligated by the Secretary on or after May 1, 2015, to
furnish health care to individuals pursuant to chapter
17 of title 38, United States Code, at non-Department
facilities, including pursuant to non-Department
provider programs other than the program established by
section 101.
``(B) Hepatitis c.--Of the amount specified in
subparagraph (A), not more than $500,000,000 may be used
by the Secretary during the period described in
subparagraph (C) for pharmaceutical expenses relating to
the treatment of Hepatitis C.
``(C) Period described.--The period described in
this subparagraph is the period beginning on the date of
the enactment of the VA Budget and Choice Improvement
Act and ending on October 1, 2015.
``(D) Reports.--Not later than 14 days after the
date of the enactment of the VA Budget and Choice
Improvement Act, and not less frequently than once every
14-day period thereafter during the period described in
subparagraph (C), the Secretary shall submit to the
appropriate congressional committees a report
detailing--
``(i) the amounts used by the Secretary
pursuant to subparagraphs (A) and (B); and
``(ii) an identification of such amounts
listed by the non-Department provider program for
which the amounts were used.
``(E) Definitions.--In this paragraph:
``(i) The term `appropriate congressional
committees' means--
``(I) the Committee on Veterans'
Affairs and the Committee on
Appropriations of the House of
Representatives; and
``(II) the Committee on Veterans'
Affairs and the Committee on
Appropriations of the Senate.
``(ii) The term `non-Department facilities'
has the meaning given that term in section 1701 of
title 38, United States Code.

[[Page 464]]

``(iii) The term `non-Department provider
program' has the meaning given that term in
section 4002(d) of the VA Budget and Choice
Improvement Act.''.

(b) Conforming Amendment.--Subsection (d)(1) of such <> section is amended by inserting before the period at the
end the following: ``(or for hospital care and medical services pursuant
to subsection (c)(3) of this section)''.
SEC. 4005. MODIFICATIONS OF VETERANS CHOICE PROGRAM.

(a) Increased Period of Follow-Up Care.--Subsection (h) of section
101 of the Veterans Access, Choice, and Accountability Act of 2014
(Public Law 113-146; 38 U.S.C. 1701 note) is amended by striking ``(but
for a period not exceeding 60 days)''.
(b) Expansion of Eligibility.--Such section is further amended--
(1) by striking paragraph (1) of subsection (b) and
inserting the following new paragraph:
``(1) the veteran is enrolled in the patient enrollment
system of the Department of Veterans Affairs established and
operated under section 1705 of title 38, United States Code,
including any such veteran who has not received hospital care or
medical services from the Department and has contacted the
Department seeking an initial appointment from the Department
for the receipt of such care or services; and''; and
(2) in subsection (g)(1), by striking ``In the case'' and
all that follows through ``, when'' and insert ``When''.

(c) Expansion of Providers.--Such section is further amended--
(1) in subsection (a)(1)(B), by adding at the end the
following new clause:
``(v) Subject to subsection (d)(5), a health
care provider not otherwise covered under any of
clauses (i) through (iv).''; and
(2) in subsection (d), by adding at the end the following
new paragraph:
``(5) <> Agreements with other providers.--
In accordance with the rates determined pursuant to paragraph
(2), the Secretary may enter into agreements under paragraph (1)
for furnishing care and services to eligible veterans under this
section with an entity specified in subsection (a)(1)(B)(v) if
the entity meets criteria established by the Secretary for
purposes of this section.''.

(d) Clarification of Wait Times.--Subparagraph (A) of subsection
(b)(2) of such section is amended to read as follows:
``(A) attempts, or has attempted, to schedule an
appointment for the receipt of hospital care or medical
services under chapter 17 of title 38, United States
Code, but is unable to schedule an appointment within--
``(i) the wait-time goals of the Veterans
Health Administration for the furnishing of such
care or services; or
``(ii) with respect to such care or services
that are clinically necessary, the period
determined necessary for such care or services if
such period is shorter than such wait-time
goals;''.

[[Page 465]]

(e) Modification of Distance Requirement.--Subparagraph (B) of
subsection (b)(2) of such section <> is amended
to read as follows:
``(B) resides more than 40 miles (as calculated
based on distance traveled) from--
``(i) with respect to a veteran who is seeking
primary care, a medical facility of the
Department, including a community-based outpatient
clinic, that is able to provide such primary care
by a full-time primary care physician; or
``(ii) with respect to a veteran not covered
under clause (i), the medical facility of the
Department, including a community-based outpatient
clinic, that is closest to the residence of the
veteran;''.
SEC. 4006. <> LIMITATION ON DIALYSIS
PILOT PROGRAM.

(a) Limitation.--None of the funds authorized to be appropriated or
otherwise made available to the Secretary of Veterans Affairs may be
used to expand the dialysis pilot program or to create any new dialysis
capability provided by the Department in a facility that is not an
initial facility under the dialysis pilot program until--
(1) <> an independent analysis of the
dialysis pilot program is conducted for each such initial
facility;
(2) <> the Secretary submits to the
appropriate congressional committees the report under subsection
(b); and
(3) <> a period of 180 days has elapsed
following the date on which the Secretary submits such report.

(b) Report.--The Secretary shall submit to the appropriate
congressional committees a report containing the following:
(1) The independent analysis described in subsection (a)(1).
(2) <> A five-year dialysis
investment plan explaining all of the options of the Secretary
for delivering dialysis care to veterans, including how and
where such care will be delivered.

(c) Definitions.--In this section:
(1) The term ``appropriate congressional committees''
means--
(A) the Committee on Veterans' Affairs and the
Committee on Appropriations of the House of
Representatives; and
(B) the Committee on Veterans' Affairs and the
Committee on Appropriations of the Senate.
(2) The term ``dialysis pilot program'' means the pilot
demonstration program approved by the Under Secretary of
Veterans Affairs for Health in August 2010 and by the Secretary
of Veterans Affairs in September 2010 to provide dialysis care
to patients at certain outpatient facilities operated by the
Department of Veterans Affairs.
(3) The term ``initial facility'' means one of the four
outpatient facilities identified by the Secretary to participate
in the dialysis pilot program prior to the date of the enactment
of this Act.
SEC. 4007. AMENDMENTS TO INTERNAL REVENUE CODE WITH RESPECT TO
HEALTH COVERAGE OF VETERANS.

(a) Exemption in Determination of Employer Health Insurance
Mandate.--

[[Page 466]]

(1) In general.--Section 4980H(c)(2) of the Internal Revenue
Code of 1986 <> is amended by adding at the
end the following:
``(F) Exemption for health coverage under tricare or
the veterans administration.--Solely for purposes of
determining whether an employer is an applicable large
employer under this paragraph for any month, an
individual shall not be taken into account as an
employee for such month if such individual has medical
coverage for such month under--
``(i) chapter 55 of title 10, United States
Code, including coverage under the TRICARE
program, or
``(ii) under a health care program under
chapter 17 or 18 of title 38, United States Code,
as determined by the Secretary of Veterans
Affairs, in coordination with the Secretary of
Health and Human Services and the Secretary.''.
(2) <> Effective
date.--The amendment made by this subsection shall apply to
months beginning after December 31, 2013.

(b) Eligibility for Health Savings Account Not Affected by Receipt
of Medical Care for Service-Connected Disability.--
(1) In general.--Section 223(c)(1) of the Internal Revenue
Code of 1986 is amended by adding at the end the following new
subparagraph:
``(C) Special rule for individuals eligible for
certain veterans benefits.--An individual shall not fail
to be treated as an eligible individual for any period
merely because the individual receives hospital care or
medical services under any law administered by the
Secretary of Veterans Affairs for a service-connected
disability (within the meaning of section 101(16) of
title 38, United States Code).''.
(2) <> Effective
date.--The amendment made by this subsection shall apply to
months beginning after December 31, 2015.
SEC. 4008. EMERGENCY DESIGNATIONS.

(a) In General.--This title, except for section 4007, is designated
as an emergency requirement pursuant to section 4(g) of the Statutory
Pay-As-You-Go Act of 2010 (2 U.S.C. 933(g)).

[[Page 467]]

(b) Designation in Senate.--In the Senate, this title, except for
section 4007, is designated as an emergency requirement pursuant to
section 403(a) of S. Con. Res. 13 (111th Congress), the concurrent
resolution on the budget for fiscal year 2010.

Approved July 31, 2015.

LEGISLATIVE HISTORY--H.R. 3236:
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CONGRESSIONAL RECORD, Vol. 161 (2015):
July 29, considered and passed House.
July 30, considered and passed Senate.
DAILY COMPILATION OF PRESIDENTIAL DOCUMENTS (2015):
July 31, Presidential remarks.