Yesterday, Congressman Paul Ryan (R-WI) released The Highway and Transportation Funding Act of 2015, Part II (H.R. 3038) to extend the Highway Trust Fund through December 18.  The bill would reauthorize and modify fuel excise taxes and increase tax compliance measures, including requiring lenders to report additional information on outstanding mortgages, requiring estates to report the value of property upon the owner’s death, and clarifying the statute of limitations on reassessing certain tax returns.  The bill also adjusts certain filing deadlines, including modifying the due date of FinCEN Report 114 (relating to Report of Foreign Bank and Financial Accounts) to April 15 “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.”