113 S1859 PCS: U.S. Senate 2013-12-20 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

IICalendar No. 287113th CONGRESS1st SessionS. 1859IN THE SENATE OF THE UNITED STATESDecember 19, 2013Mr. Reid introduced the following billDecember 20 (legislative day, December 19), 2013 Read the first timeDecember 20, 2013Read the second time and placed on the calendarA BILLTo amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes.

1.

Short title, etc

(a)

Short title

This Act may be cited as the Tax Extenders Act of 2013.(b)

Amendment of 1986 Code

Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986.(c)

Table of contents

The table of contents for this Act is as follows:Sec. 1. Short title, etc.TITLE I—Individual tax extendersSubtitle A—Extensions relating to certain health coverageSec. 101. Health care tax credit.Sec. 102. TAA pre-certification rule for purposes of determining whether there is a 63-day lapse in creditable coverage.Sec. 103. Extension of COBRA benefits for certain TAA-eligible individuals and PBGC recipients.Subtitle B—General extensionsSec. 111. Extension of deduction for certain expenses of elementary and secondary school teachers.Sec. 112. Extension of exclusion from gross income of discharge of qualified principal residence indebtedness.Sec. 113. Extension of parity for exclusion from income for employer-provided mass transit and parking benefits.Sec. 114. Extension of mortgage insurance premiums treated as qualified residence interest.Sec. 115. Extension of deduction of State and local general sales taxes.Sec. 116. Extension of special rule for contributions of capital gain real property made for conservation purposes.Sec. 117. Extension of above-the-line deduction for qualified tuition and related expenses.Sec. 118. Extension of tax-free distributions from individual retirement plans for charitable purposes.TITLE II—Business tax extendersSec. 201. Extension of research credit.Sec. 202. Extension of temporary minimum low-income tax credit rate for non-federally subsidized new buildings.Sec. 203. Extension of housing allowance exclusion for determining area median gross income for qualified residential rental project exempt facility bonds.Sec. 204. Extension of Indian employment tax credit.Sec. 205. Extension of new markets tax credit.Sec. 206. Extension of railroad track maintenance credit.Sec. 207. Extension of mine rescue team training credit.Sec. 208. Extension of employer wage credit for employees who are active duty members of the uniformed services.Sec. 209. Extension of work opportunity tax credit.Sec. 210. Extension of qualified zone academy bonds.Sec. 211. Extension of classification of certain race horses as 3-year property.Sec. 212. Extension of 15-year straight-line cost recovery for qualified leasehold improvements, qualified restaurant buildings and improvements, and qualified retail improvements.Sec. 213. Extension of 7-year recovery period for motorsports entertainment complexes.Sec. 214. Extension of accelerated depreciation for business property on an Indian reservation.Sec. 215. Extension of bonus depreciation.Sec. 216. Extension of enhanced charitable deduction for contributions of food inventory.Sec. 217. Extension of increased expensing limitations and treatment of certain real property as section 179 property.Sec. 218. Extension of election to expense mine safety equipment.Sec. 219. Extension of special expensing rules for certain film and television productions.Sec. 220. Extension of deduction allowable with respect to income attributable to domestic production activities in Puerto Rico.Sec. 221. Extension of modification of tax treatment of certain payments to controlling exempt organizations.Sec. 222. Extension of treatment of certain dividends of regulated investment companies.Sec. 223. Extension of RIC qualified investment entity treatment under FIRPTA.Sec. 224. Extension of subpart F exception for active financing income.Sec. 225. Extension of look-thru treatment of payments between related controlled foreign corporations under foreign personal holding company rules.Sec. 226. Extension of temporary exclusion of 100 percent of gain on certain small business stock.Sec. 227. Extension of basis adjustment to stock of S corporations making charitable contributions of property.Sec. 228. Extension of reduction in S-corporation recognition period for built-in gains tax.Sec. 229. Extension of empowerment zone tax incentives.Sec. 230. Extension of temporary increase in limit on cover over of rum excise taxes to Puerto Rico and the Virgin Islands.Sec. 231. Extension of American Samoa economic development credit.TITLE III—Energy tax extendersSec. 301. Extension of credit for energy-efficient existing homes.Sec. 302. Extension of credit for alternative fuel vehicle refueling property.Sec. 303. Extension of credit for 2- or 3-wheeled plug-in electric vehicles.Sec. 304. Extension of second generation biofuel producer credit.Sec. 305. Extension of incentives for biodiesel and renewable diesel.Sec. 306. Extension of production credit for Indian coal facilities placed in service before 2009.Sec. 307. Extension of credits with respect to facilities producing energy from certain renewable resources.Sec. 308. Extension of credit for energy-efficient new homes.Sec. 309. Extension of credits for energy-efficient appliances.Sec. 310. Extension of special allowance for second generation biofuel plant property.Sec. 311. Extension of placed in service date for election to expense certain refineries.Sec. 312. Extension of energy efficient commercial buildings deduction.Sec. 313. Extension of special rule for sales or dispositions to implement FERC or State electric restructuring policy for qualified electric utilities.Sec. 314. Extension of alternative fuels excise tax credits.Sec. 315. Extension of alternative fuels excise tax credits relating to liquefied hydrogen.

December 20, 2013Read the second time and placed on the calendar