That the following sums are appropriated, out of any money in the Treasury not otherwise appropriated for the fiscal year ending September 30, 2014:

Department of Health and Human Services

National Institutes of Health

For an additional amount for the National Institutes of Health for carrying out title IV of the Public Health Service Act (42 U.S.C. 281 et seq.), $3,000,000,000, to remain available until expended.

General Provisions

101.

Modification of class life for corporate jets

(a)

In general

Section 168(e)(3)(C) of the Internal Revenue Code of 1986 is amended by striking

and

at the end of clause (iv), by striking the period at the end of clause (v)(II) and inserting

, and

, and by adding at the end the following new clause:

(vi)any airplane (and any airframe or engine of such an airplane) other than an airplane—(I)which is used in directly carrying out activities essential to the function of a trade or business other than the commercial or contract carrying of freight or passengers, and(II)the primary use of which is not for the transportation of freight or passengers (including the pilot), other than medical or emergency transportation.

(b)

Alternative depreciation system

The table contained in subparagraph (B) of section 168(g)(3) of such Code is amended by inserting after the item relating to subparagraph (C)(iv) the following new item:

(C)(vi)12

(c)

Effective date

(1)

In general

Except as provided in paragraph (2), the amendments made by this section shall apply to property placed in service after the date of the enactment of this Act.(2)

Special rule for binding contracts

(A)

In general

In the case of any property for which there is a qualified written binding contract in effect before the date of the enactment of this Act, the amendments made by this section shall apply to property placed in service after December 31, 2014.(B)

Qualified written binding contract

For purposes of subparagraph (A), the term qualified written binding contract means a written binding contract with respect to which—(i)the purchaser made a nonrefundable deposit at the time such contract was entered into in an amount equal to or greater than the lesser of—(I)10 percent of the cost of such contract, or(II)$100,000,(ii)the estimated production period of the property under the contract exceeds 4 months, and(iii)the total cost of such property exceeds $200,000.