[113th Congress Public Law 159]
[From the U.S. Government Publishing Office]
[[Page 128 STAT. 1839]]
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. <<NOTE: Aug. 8, 2014 - [H.R.
5021]>>
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled, <<NOTE: Highway and
Transportation Funding Act of 2014. 23 USC 101 note.>>
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. <<NOTE: 23 USC 101 note.>> 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 128 STAT. 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. <<NOTE: Time period.>> EXTENSION OF FEDERAL-AID
HIGHWAY PROGRAMS.
(a) <<NOTE: Termination date.>> 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 128 STAT. 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 128 STAT. 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. <<NOTE: Time period.>> 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 128 STAT. 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) <<NOTE: Time period.>> 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 128 STAT. 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) <<NOTE: 49 USC 31100 note.>> 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 128 STAT. 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,'';
[[Page 128 STAT. 1846]]
(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 128 STAT. 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 128 STAT. 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 <<NOTE: 26 USC 9503.>> 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 <<NOTE: 26 USC 9504.>> 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 <<NOTE: 26 USC
9508.>> 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 128 STAT. 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 <<NOTE: 26 USC 9508.>> 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 <<NOTE: 26 USC 430.>> 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) <<NOTE: 29 USC 1021 note.>> Statements.--The
Secretary of Labor shall modify the statements required
under subclauses (I) and (II) of
[[Page 128 STAT. 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 <<NOTE: 26 USC 436.>> 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) <<NOTE: Applicability. 26 USC 436 note.>> 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) <<NOTE: Contracts. 26 USC 436 note.>> 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) <<NOTE: Regulations.>> 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) <<NOTE: Time period.>> 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) <<NOTE: Time period.>> 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) <<NOTE: Applicability.>>
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 128 STAT. 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 <<NOTE: 26 USC
430.>> 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) <<NOTE: Applicability. 26 USC 430 note.>> 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 128 STAT. 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.
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