On July 31, 2015, the President signed The Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 (P.L. 114-41). The legislation provides a three month funding extension for the Highway Trust Fund. Revenue provisions included in the legislation are a modification of mortgage information reporting requirements; consistency between estate tax value and income tax basis of assets acquired from a decedent; clarification of the six-year statute of limitations in case of overstatement of basis; a change in the filing due dates of certain tax and information returns; equalizing excise taxes on liquefied natural gas, liquefied petroleum gas, and compresses natural gas; and allowing employers to transfer excess defined-benefit-plan assets to retiree medical accounts and group-term life insurance. The legislation also provides an employer mandate exemption under the Affordable Care Act for health coverage under Tricare or the Veterans Administration and clarifies that eligibility for a Health Savings Account is not affected by the receipt of medical care for a service-connected disability.