113 S2614 IS: To amend certain provisions of the FAA Modernization and Reform Act of 2012. U.S. Senate 2014-07-16 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.

II 113th CONGRESS 2d Session S. 2614 IN THE SENATE OF THE UNITED STATES July 16, 2014 Mr. Inhofe (for himself and Mr. Brown) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend certain provisions of the FAA Modernization and Reform Act of 2012.

1.

Rollover of amounts received in airline carrier bankruptcy

(a)

Extension of time To file claim for refund

Section 1106(a)(3) of the FAA Modernization and Reform Act of 2012 (26 U.S.C. 408 note) is amended by striking 2013 and inserting 2015. (b)

Definitions and special rules

Section 1106(c) of such Act is amended— (1) in paragraph (1)(A)(i), by inserting or filed on November 29, 2011, after 2007,; and (2) in paragraph (2)(B)— (A) by striking terminated or and inserting terminated,; and (B) by inserting , or was frozen effective November 1, 2012 after Pension Protection Act of 2006.