The Fixing America's Surface Transportation Act, which was enacted on December 4, 2015, requires that any surplus funds held by the 12 regional Federal Reserve Banks in excess of $10 billion be transferred to the U.S. Treasury. The estimate of federal corporate taxes for the fourth quarter of 2015 includes a payment of $19.3 billion ($77.2 billion at an annual rate) from the Federal Reserve Banks to the U.S. Treasury to reduce this surplus to $10 billion.
For additional information about this payment, see the December 2015 statistical release of the Board of Governors of the Federal Reserve System at http://www.federalreserve.gov/releases/h41/20151231/ or the 2015 annual report of the Board of Governors of the Federal Reserve System at http://www.federalreserve.gov/publications/annual-report/files/2015-annual-report.pdf
See also How do the GDP accounts treat the Federal Reserve banks?