{"id":1545,"date":"2015-04-21T14:57:56","date_gmt":"2015-04-21T19:57:56","guid":{"rendered":"https:\/\/taxprocenter.proconnect.intuit.com\/?p=1545"},"modified":"2019-08-09T16:02:18","modified_gmt":"2019-08-09T21:02:18","slug":"congress-passes-the-surface-transportation-and-veterans-health-care-choice-improvement-act","status":"publish","type":"post","link":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/congress-passes-the-surface-transportation-and-veterans-health-care-choice-improvement-act\/","title":{"rendered":"Congress Passes Surface Transportation and Veterans Health Care Choice Improvement Act"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">On July 31, 2015, President Obama signed into law H.R. 3236, the \u201cSurface Transportation and Veterans Health Care Choice Improvement Act of 2015.\u201d The bill includes the following tax provisions:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Effective for taxable years beginning after Dec. 31, 2015:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Partnerships and S corporations would be required to file their tax returns by March 15, or 2 \u00bd months after the end of their tax year.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">C corporations would be required to file their tax returns by April 15, or 3 \u00bd months after the end of their tax year. C corporations would be allowed an automatic 6-month filing extension. For calendar year C corporations, the automatic extension would be up to 5 months (or September 15), until tax years beginning after Dec. 31, 2025; after this date, the extension is increased to 6 months (or Oct. 15). For C corporations with tax years ending on June 30, the current due date of Sept. 15 would remain in effect until tax years beginning after Dec. 31, 2015, and would be extended to Oct. 15 after that.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Lenders would be required to report more information on outstanding mortgages, including the origination date, the outstanding principal and property address.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Large estates that are required to file estate tax returns must provide the IRS with the value of property included in the gross estate. Any underpayment of tax, due to the understatement of basis, would be subject to a 20 percent penalty.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">With respect to the employer mandate, veterans enrolled in a health plan under the VA or TRICARE would be exempt from the 50 full-time employee threshold.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Eligible veterans are not disqualified from contributing to a Health Savings Account (HSA), as a result of receiving medical care under the VA for a service related disability.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Clarification that the six-year statute of limitation applies to cases of overstatement of basis resulting in substantial omission of income.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The provision allowing employers to transfer excess defined benefit plan assets to retiree medical accounts and group-term life insurance would be extended an additional four years (through Dec. 31, 2015).<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>On July 31, 2015, President Obama signed into law H.R. 3236, the \u201cSurface Transportation and Veterans Health Care Choice Improvement Act of 2015.\u201d The bill includes the following tax provisions: Effective for taxable years beginning after Dec. 31, 2015: Partnerships and S corporations would be required to file their tax returns by March 15, or<\/p>\n","protected":false},"author":107082828,"featured_media":10704,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rkv_reviewed_by_select":[],"rkv_browse_by_id":0,"rkv_cta_id":0,"rkv_optimize_for_pagespeed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"useModifiedDate":false,"customPublishDate":"","customModifiedDate":"","_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"{title}\n\n{excerpt}\n\n{url}","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false,"jetpack_post_was_ever_published":false},"categories":[509474089],"tags":[],"intuit_collection":[],"intuit_series":[],"coauthors":[509474105],"class_list":["post-1545","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-law-and-news"],"header_image":"","yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.4 (Yoast SEO v28.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Surface Transportation Act Tax Changes<\/title>\n<meta name=\"description\" content=\"The Surface Transportation Act changed key tax deadlines and filing rules. 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When making preparations for the 2016 filing season, you and your clients will need to plan ahead for altered due dates\u2026","rel":"","context":"In &quot;Tax Law and News&quot;","block_context":{"text":"Tax Law and News","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/tax-law-and-news\/"},"img":{"alt_text":"Tax accountant at work","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/01\/accountant-at-work.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/01\/accountant-at-work.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/01\/accountant-at-work.jpg?resize=525%2C300&ssl=1 1.5x"},"classes":[]},{"id":4441,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/tax-law-changes-for-ty-2016-part-2\/","url_meta":{"origin":1545,"position":1},"title":"Tax Law Changes for TY 2016 \u2013 Part 2","author":"Mike D'Avolio, CPA, JD","date":"October 21, 2016","format":false,"excerpt":"In part 1 of this article, I covered a number of permanent and temporary extensions emanating from the Protecting Americans from Tax Hikes (PATH) Act of 2015, passed by Congress and signed by President Obama on Dec. 18, 2015. To reiterate, this tax law change extended a number of expired\u2026","rel":"","context":"In &quot;Tax Law and News&quot;","block_context":{"text":"Tax Law and News","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/tax-law-and-news\/"},"img":{"alt_text":"IRS","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2016\/05\/lion_02-e1508454995650.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2016\/05\/lion_02-e1508454995650.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2016\/05\/lion_02-e1508454995650.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2016\/05\/lion_02-e1508454995650.jpg?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":12475,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/changes-now-in-effect-for-blended-corporate-federal-income-tax\/","url_meta":{"origin":1545,"position":2},"title":"Changes Now in Effect for Blended Corporate Federal Income Tax","author":"Intuit Accountants Team","date":"April 27, 2018","format":false,"excerpt":"Learn about an important change to the way U.S. corporations will pay their corporate federal income tax due to the Tax Cuts and Jobs Act.","rel":"","context":"In &quot;Tax Law and News&quot;","block_context":{"text":"Tax Law and News","link":"https:\/\/accountants.intuit.com\/taxprocenter\/category\/tax-law-and-news\/"},"img":{"alt_text":"IRS and tax professionals","src":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/10\/irs-e1535552628720.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/10\/irs-e1535552628720.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/taxprocenter.proconnect.intuit.com\/wp-content\/uploads\/2017\/10\/irs-e1535552628720.jpg?resize=525%2C300&ssl=1 1.5x"},"classes":[]},{"id":1540,"url":"https:\/\/accountants.intuit.com\/taxprocenter\/tax-law-and-news\/september-2015-tax-and-compliance-deadlines\/","url_meta":{"origin":1545,"position":3},"title":"September 2015 Tax and Compliance Deadlines","author":"Dorinda DeScherer","date":"September 1, 2015","format":false,"excerpt":"School is back in session, so it's time to get back to business. 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