AMENDMENTS RELATING TO SURFACE TRANSPORTATION AND VETERANS HEALTH CARE CHOICE IMPROVEMENT ACT OF 2015.

SEC. 104. AMENDMENTS RELATING TO SURFACE TRANSPORTATION AND VETERANS HEALTH CARE CHOICE IMPROVEMENT ACT OF 2015. (a) Amendment Relating to Section 2004.—Section 6662(k) is amended to read as follows: “(k) Inconsistent Estate Basis Reporting.—For purposes of this section, the term ‘inconsistent estate basis’ means any portion of an underpayment attributable to the failure to comply with section 1014(f).” . (b) Amendments Relating to Section 2008.—Section 9503(e)(2) is amended— (1) by striking “per gallon” in subparagraph (C) and inserting “per energy equivalent of a gallon of diesel (as defined in section 4041(a)(2)(D))”, and (2) by striking “per gallon” in subparagraph (D) and inserting “per energy equivalent of a gallon of gasoline (as defined in section 4041(a)(2)(C))”. (c) [26 U.S.C. 6662 note] Effective Date.—The amendments made by this section shall take effect as if included in the provision of the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 to which they relate.