111th CONGRESS
2d Session
H.R. 4213
In the Senate of the United
States,
March 10, 2010.
Amendment:
That the bill from the House of Representatives
(H.R. 4213) entitled An Act to amend the Internal Revenue Code of 1986
to extend certain expiring provisions, and for other purposes.
, do pass
with the following
Strike all after
the enacting clause and insert the
following:
1.Short title; amendment of
1986 Code; table of contents
(a)This Act may be cited
as the American Workers, State, and
Business Relief Act of 2010
.
(b)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)The table of contents for this Act is as follows:
Sec. 1. Short title; amendment of 1986 Code; table of
contents.
TITLE
I—Extension of expiring provisions
Subtitle A—Energy
Sec. 101. Alternative motor vehicle credit for new qualified
hybrid motor vehicles other than passenger automobiles and light
trucks.
Sec. 102. Incentives for biodiesel and renewable
diesel.
Sec. 103. Credit for electricity produced at certain open-loop
biomass facilities.
Sec. 104. Credit for refined coal facilities.
Sec. 105. Credit for production of low sulfur diesel
fuel.
Sec. 106. Credit for producing fuel from coke or coke
gas.
Sec. 107. New energy efficient home credit.
Sec. 108. Excise tax credits and outlay payments for
alternative fuel and alternative fuel mixtures.
Sec. 109. Special rule for sales or dispositions to implement
FERC or State electric restructuring policy for qualified electric
utilities.
Sec. 110. Suspension of limitation on percentage depletion for
oil and gas from marginal wells.
Subtitle B—Individual tax relief
PART
I—Miscellaneous provisions
Sec. 111. Deduction for certain expenses of elementary and
secondary school teachers.
Sec. 112. Additional standard deduction for State and local
real property taxes.
Sec. 113. Deduction of State and local sales taxes.
Sec. 114. Contributions of capital gain real property made for
conservation purposes.
Sec. 115. Above-the-line deduction for qualified tuition and
related expenses.
Sec. 116. Tax-free distributions from individual retirement
plans for charitable purposes.
Sec. 117. Look-thru of certain regulated investment company
stock in determining gross estate of nonresidents.
PART
II—Low-income housing credits
Sec. 121. Election for refundable low-income housing credit for
2010.
Subtitle C—Business tax relief
Sec. 131. Research credit.
Sec. 132. Indian employment tax credit.
Sec. 133. New markets tax credit.
Sec. 134. Railroad track maintenance credit.
Sec. 135. Mine rescue team training credit.
Sec. 136. Employer wage credit for employees who are active
duty members of the uniformed services.
Sec. 137. 5-year depreciation for farming business machinery
and equipment.
Sec. 138. 15-year straight-line cost recovery for qualified
leasehold improvements, qualified restaurant buildings and improvements, and
qualified retail improvements.
Sec. 139. 7-year recovery period for motorsports entertainment
complexes.
Sec. 140. Accelerated depreciation for business property on an
Indian reservation.
Sec. 141. Enhanced charitable deduction for contributions of
food inventory.
Sec. 142. Enhanced charitable deduction for contributions of
book inventories to public schools.
Sec. 143. Enhanced charitable deduction for corporate
contributions of computer inventory for educational purposes.
Sec. 144. Election to expense mine safety
equipment.
Sec. 145. Special expensing rules for certain film and
television productions.
Sec. 146. Expensing of environmental remediation
costs.
Sec.
147. Deduction allowable with respect to income attributable to domestic
production activities in Puerto Rico.
Sec. 148. Modification of tax treatment of certain payments to
controlling exempt organizations.
Sec. 149. Exclusion of gain or loss on sale or exchange of
certain brownfield sites from unrelated business income.
Sec. 150. Timber REIT modernization.
Sec. 151. Treatment of certain dividends and assets of
regulated investment companies.
Sec. 152. RIC qualified investment entity treatment under
FIRPTA.
Sec. 153. Exceptions for active financing income.
Sec. 154. Look-thru treatment of payments between related
controlled foreign corporations under foreign personal holding company
rules.
Sec. 155. Reduction in corporate rate for qualified timber
gain.
Sec. 156. Basis adjustment to stock of S corps making
charitable contributions of property.
Sec. 157. Empowerment zone tax incentives.
Sec. 158. Tax incentives for investment in the District of
Columbia.
Sec. 159. Renewal community tax incentives.
Sec. 160. Temporary increase in limit on cover over of rum
excise taxes to Puerto Rico and the Virgin Islands.
Sec. 161. American Samoa economic development
credit.
Subtitle D—Temporary disaster relief provisions
PART
I—National disaster relief
Sec. 171. Waiver of certain mortgage revenue bond
requirements.
Sec. 172. Losses attributable to federally declared
disasters.
Sec. 173. Special depreciation allowance for qualified disaster
property.
Sec. 174. Net operating losses attributable to federally
declared disasters.
Sec. 175. Expensing of qualified disaster expenses.
PART
II—Regional provisions
SUBPART A—New York Liberty Zone
Sec. 181. Special depreciation allowance for nonresidential and
residential real property.
Sec. 182. Tax-exempt bond financing.
SUBPART B—GO Zone
Sec. 183. Special depreciation allowance.
Sec. 184. Increase in rehabilitation credit.
Sec. 185. Work opportunity tax credit with respect to certain
individuals affected by Hurricane Katrina for employers inside disaster
areas.
SUBPART C—Midwestern disaster areas
Sec. 191. Special rules for use of retirement
funds.
Sec. 192. Exclusion of cancellation of mortgage
indebtedness.
TITLE
II—Unemployment insurance, health, and other provisions
Subtitle A—Unemployment insurance
Sec.
201. Extension of unemployment insurance provisions.
Subtitle B—Health provisions
Sec. 211. Extension and improvement of premium
assistance for COBRA benefits.
Sec.
212. Extension of therapy caps exceptions process.
Sec. 213. Treatment of pharmacies under durable medical
equipment accreditation requirements.
Sec.
214. Enhanced payment for mental health services.
Sec.
215. Extension of ambulance add-ons.
Sec.
216. Extension of geographic floor for work.
Sec.
217. Extension of payment for technical component of certain physician
pathology services.
Sec.
218. Extension of outpatient hold harmless provision.
Sec. 219. EHR Clarification.
Sec. 220. Extension of reimbursement for all Medicare part B
services furnished by certain Indian hospitals and clinics.
Sec.
221. Extension of certain payment rules for long-term care hospital services
and of moratorium on the establishment of certain hospitals and
facilities.
Sec.
222. Extension of the Medicare rural hospital flexibility program.
Sec. 223. Extension of section 508 hospital
reclassifications.
Sec. 224. Technical correction related to critical access
hospital services.
Sec. 225. Extension for specialized MA plans for special needs
individuals.
Sec. 226. Extension of reasonable cost contracts.
Sec.
227. Extension of particular waiver policy for employer group
plans.
Sec. 228. Extension of continuing care retirement community
program.
Sec.
229. Funding outreach and assistance for low-income programs.
Sec. 230. Family-to-family health information
centers.
Sec. 231. Implementation funding.
Sec. 232. Extension of ARRA increase in FMAP.
Sec.
233. Extension of gainsharing demonstration.
Subtitle C—Other provisions
Sec. 241. Extension of use of 2009 poverty
guidelines.
Sec. 242. Refunds disregarded in the administration of Federal
programs and federally assisted programs.
Sec. 243. State court improvement program.
Sec. 244. Extension of national flood insurance
program.
Sec. 245. Emergency disaster assistance.
Sec. 246. Small business loan guarantee enhancement
extensions.
TITLE
III—Pension funding relief
Subtitle A—Single employer plans
Sec.
301. Extended period for single-employer defined benefit plans to amortize
certain shortfall amortization bases.
Sec.
302. Application of extended amortization period to plans subject to prior law
funding rules.
Sec. 303. Lookback for certain benefit
restrictions.
Sec.
304. Lookback for credit balance rule for plans maintained by
charities.
Subtitle B—Multiemployer plans
Sec.
311. Adjustments to funding standard account rules.
TITLE
IV—Offset provisions
Subtitle A—Black liquor
Sec.
401. Exclusion of unprocessed fuels from the cellulosic biofuel producer
credit.
Sec. 402. Prohibition on alternative fuel credit and
alternative fuel mixture credit for black liquor.
Subtitle B—Homebuyer credit
Sec. 411. Technical modifications to homebuyer
credit.
Subtitle C—Economic substance
Sec.
421. Codification of economic substance doctrine; penalties.
Subtitle D—Additional provisions
Sec. 431. Revision to the Medicare Improvement
Fund.
TITLE
V—Satellite Television Extension
Sec.
500. Short title.
Subtitle A—Statutory Licenses
Sec.
501. Reference.
Sec.
502. Modifications to statutory license for satellite carriers.
Sec.
503. Modifications to statutory license for satellite carriers in local
markets.
Sec.
504. Modifications to cable system secondary transmission rights under section
111.
Sec.
505. Certain waivers granted to providers of local-into-local service for all
DMAs.
Sec.
506. Copyright Office fees.
Sec. 507. Termination of license.
Sec.
508. Construction.
Subtitle B—Communications Provisions
Sec.
521. Reference.
Sec.
522. Extension of authority.
Sec.
523. Significantly viewed stations.
Sec.
524. Digital television transition conforming amendments.
Sec.
525. Application pending completion of rulemakings.
Sec.
526. Process for issuing qualified carrier certification.
Sec.
527. Nondiscrimination in carriage of high definition digital signals of
noncommercial educational television stations.
Sec.
528. Savings clause regarding definitions.
Sec.
529. State public affairs broadcasts.
Subtitle C—Reports and Savings Provision
Sec.
531. Definition.
Sec.
532. Report on market based alternatives to statutory licensing.
Sec.
533. Report on communications implications of statutory licensing
modifications.
Sec.
534. Report on in-state broadcast programming.
Sec.
535. Local network channel broadcast reports.
Sec.
536. Savings provision regarding use of negotiated licenses.
Sec. 537. Effective date; noninfringement of
copyright.
Subtitle D—Severability
Sec.
541. Severability.
TITLE
VI—Other provisions
Sec.
601. Increase in the Medicare physician payment update.
Sec. 602. Election to temporarily utilize unused AMT credits
determined by domestic investment.
Sec. 603. Information reporting for rental property expense
payments.
Sec. 604. Extension of low-income housing credit rules for
buildings in GO zones.
Sec.
605. Increase in information return penalties.
Sec. 606. Tax-exempt bond financing.
Sec. 607. Application of levy to payments to Federal vendors
relating to property.
Sec. 608. Election for refundable low-income housing credit for
2010.
Sec. 609. Low-income housing grant election.
Sec. 610. Rollovers from elective deferral plans to Roth
designated accounts.
Sec. 611. Modification of standards
for windows, doors, and skylights with respect to the credit for nonbusiness
energy property.
Sec. 612. Participants in government section 457 plans allowed
to treat elective deferrals as Roth contributions.
Sec. 613. Extension of special allowance for certain
property.
Sec. 614. Application of bad checks penalty to electronic
payments.
Sec. 615. Grants for
energy efficient appliances in lieu of tax credit.
Sec. 616. Budgetary effects of legislation passed by the
Senate.
Sec. 617. Senate spending disclosure.
Sec. 618. Allocation of geothermal receipts.
Sec. 619. Qualifying timber contract options.
Sec. 620. ARRA planning and reporting.
Sec. 621. GAO study.
Sec. 622. Extension and modification of section 45 credit for
refined coal from steel industry fuel.
Sec. 623. Modifications to mine rescue team training credit and
election to expense advanced mine safety equipment.
Sec. 624. Application of continuous levy to employment tax
liability of certain Federal contractors.
TITLE
VII—Determination of budgetary effects
Sec. 701. Determination of budgetary effects.
<enum>I</enum><header>Extension of
expiring provisions</header>
<subtitle id="idD3814FCAB22E40B8A0EFA7DCE395EDEC"><enum>A</enum><header>Energy</header>
<section commented="no" id="idC1B3336E70444F798F4C9CAB656BF1B7"><enum>101.</enum><header>Alternative
motor vehicle credit for new qualified hybrid motor vehicles other than
passenger automobiles and light trucks</header>
<subsection commented="no" id="id2B3C46C9E2D24F2D857E0C30910FCC74"><enum>(a)</enum><header>In
general</header><text>Paragraph (3) of section 30B(k) is amended by striking
<quote>December 31, 2009</quote> and inserting <quote>December 31,
2010</quote>.</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="id226224508F0E43959FA2AF6D72C8177E"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to property
purchased after December 31, 2009.</text>
</subsection></section><section id="id78A3A59457BD4C8DB34AB5C0A08A8521"><enum>102.</enum><header>Incentives for
biodiesel and renewable diesel</header>
<subsection id="idC939B4657B9D4B76972A82CC6732EF94"><enum>(a)</enum><header>Credits for
biodiesel and renewable diesel used as fuel</header><text>Subsection (g) of
section 40A is amended by striking <quote>December 31, 2009</quote> and
inserting <quote>December 31, 2010</quote>.</text>
</subsection><subsection id="id8BFE4B72C12A49EC9903FBAB50887A29"><enum>(b)</enum><header>Excise tax
credits and outlay payments for biodiesel and renewable diesel fuel
mixtures</header>
<paragraph id="id2078BE18357A4891B3280F516F0F0BF3"><enum>(1)</enum><text>Paragraph (6) of
section 6426(c) is amended by striking <quote>December 31, 2009</quote> and
inserting <quote>December 31, 2010</quote>.</text>
</paragraph><paragraph id="id967BF8BDC0B243278A736896F0542BE5"><enum>(2)</enum><text>Subparagraph (B)
of section 6427(e)(6) is amended by striking <quote>December 31, 2009</quote>
and inserting <quote>December 31, 2010</quote>.</text>
</paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="id5D87B9BAB5124929A432DA0D1F10F0AD"><enum>(c)</enum><header>Effective
date</header><text>The amendments made by this section shall apply to fuel sold
or used after December 31, 2009.</text>
</subsection></section><section commented="no" id="id7E4C6274CA774DBCA6674C2FC7F7E820"><enum>103.</enum><header>Credit for
electricity produced at certain open-loop biomass facilities</header>
<subsection commented="no" id="id4E104BF42B4445A1B7E5EB9845F80EBA"><enum>(a)</enum><header>In
general</header><text>Clause (ii) of section 45(b)(4)(B) is amended by striking
<quote>5-year period</quote> and inserting <quote>6-year period</quote>.</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="idF47B711812AD4B70976F23771EDFBF9A"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to
electricity produced and sold after December 31, 2009.</text>
</subsection></section><section id="id4D1BD76068304C7885CD9F725932216F"><enum>104.</enum><header>Credit for
refined coal facilities</header>
<subsection id="id1B803F0657D04CB5A7EADDABB93053AB"><enum>(a)</enum><header>In
general</header><text>Subparagraphs (A) and (B) of section 45(d)(8) are each
amended by striking <quote>January 1, 2010</quote> and inserting <quote>January
1, 2011</quote>.</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="idAE5677E5C88048A782FFD4FD3959C5B3"><enum>(b)</enum><header>Effective
date</header><text>The amendments made by this section shall apply to
facilities placed in service after December 31, 2009.</text>
</subsection></section><section id="id56B0E73101F247E28EE09050CA120F1F"><enum>105.</enum><header>Credit for
production of low sulfur diesel fuel</header>
<subsection id="id5E74EAFE88EE40088430574776CABC38"><enum>(a)</enum><header>Applicable
period</header><text>Paragraph (4) of section 45H(c) is amended by striking
<quote>December 31, 2009</quote> and inserting <quote>December 31,
2010</quote>.</text>
</subsection><subsection id="id3B1D377316F54C3DB3C155E78F2BDB0C"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall take effect as if
included in section 339 of the American Jobs Creation Act of 2004.</text>
</subsection></section><section id="id5793FAC0BF384B889D31CA833B91CBA0"><enum>106.</enum><header>Credit for
producing fuel from coke or coke gas</header>
<subsection id="id22DCDF54D78B47FF922815E7EF736925"><enum>(a)</enum><header>In
general</header><text>Paragraph (1) of section 45K(g) is amended by striking
<quote>January 1, 2010</quote> and inserting <quote>January 1,
2011</quote>.</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="id3A511F5EDED049D8B1F1E7A17708E01A"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to facilities
placed in service after December 31, 2009.</text>
</subsection></section><section id="id2875239E441C4285B06F0ED6D1EE0A9A"><enum>107.</enum><header>New
energy efficient home credit</header>
<subsection id="id1AFCFC1403EE459F8188512760741C6A"><enum>(a)</enum><header>In
general</header><text>Subsection (g) of section 45L is amended by striking
<quote>December 31, 2009</quote> and inserting <quote>December 31,
2010</quote>.</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="idC6B3B6DC511B4A9DB25E17F83D4236E8"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to homes
acquired after December 31, 2009.</text>
</subsection></section><section id="idCC067328403D49EEB593B6C94F3784BE"><enum>108.</enum><header>Excise tax
credits and outlay payments for alternative fuel and alternative fuel
mixtures</header>
<subsection id="idFAFB84E0D8A44DC9BA22033D795BB5CE"><enum>(a)</enum><header>In
general</header><text>Sections 6426(d)(5), 6426(e)(3), and 6427(e)(6)(C) are
each amended by striking <quote>December 31, 2009</quote> and inserting
<quote>December 31, 2010</quote>.</text>
</subsection><subsection id="id294D224029374A168E6494AF297F66E3"><enum>(b)</enum><header>Effective
date</header><text>The amendments made by this section shall apply to fuel sold
or used after December 31, 2009.</text>
</subsection></section><section id="id7A57ECCEB5F84E83BFC44378624B810F"><enum>109.</enum><header>Special rule
for sales or dispositions to implement FERC or State electric restructuring
policy for qualified electric utilities</header>
<subsection id="id1AE1AF377EF841ECB16D5E054E67F4A2"><enum>(a)</enum><header>In
general</header><text>Paragraph (3) of section 451(i) is amended by striking
<quote>January 1, 2010</quote> and inserting <quote>January 1,
2011</quote>.</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="id713F29CEF3C34396A686281C26BFD641"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to
transactions after December 31, 2009.</text>
</subsection></section><section id="id9885E2F1EC33448886AE18474E73BF4F"><enum>110.</enum><header>Suspension of
limitation on percentage depletion for oil and gas from marginal wells</header>
<subsection id="id49CFA4A25E68461F9DEB7A1BEE16D7E5"><enum>(a)</enum><header>In
general</header><text>Clause (ii) of section 613A(c)(6)(H) is amended by
striking <quote>January 1, 2010</quote> and inserting <quote>January 1,
2011</quote>.</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="id8FC7200465694AA1930EEECDD1E69E8C"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to taxable
years beginning after December 31, 2009.</text>
</subsection></section></subtitle><subtitle id="id80645D1ACFF644FE987CDCB01F865EBC"><enum>B</enum><header>Individual tax
relief</header>
<part id="id36247F2B17C64DC7A322B674F6056226"><enum>I</enum><header>Miscellaneous
provisions</header>
<section id="id1DA8594BD0404A33B581609661406C4B"><enum>111.</enum><header>Deduction for
certain expenses of elementary and secondary school teachers</header>
<subsection id="idDA26B77A0DE147EDBA41C209B409848F"><enum>(a)</enum><header>In
general</header><text>Subparagraph (D) of section 62(a)(2) is amended by
striking <quote>or 2009</quote> and inserting <quote>2009, or
2010</quote>.</text>
</subsection><subsection id="idB4B2983E09F74741BEA80BF8AA8641F7"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to taxable
years beginning after December 31, 2009.</text>
</subsection></section><section id="idC5E86B7E3EF5408388C5815D89533B05"><enum>112.</enum><header>Additional
standard deduction for State and local real property taxes</header>
<subsection id="id051C9B4C335A45CDB882E1E59DF1646E"><enum>(a)</enum><header>In
general</header><text>Subparagraph (C) of section 63(c)(1) is amended by
striking <quote>or 2009</quote> and inserting <quote>2009, or
2010</quote>.</text>
</subsection><subsection id="idACC1BAB76A6A4EB6A16A3D1C61800BB4"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to taxable
years beginning after December 31, 2009.</text>
</subsection></section><section id="id6D3F01A3633C4BE7B8B761BF70D5607C"><enum>113.</enum><header>Deduction of
State and local sales taxes</header>
<subsection id="id232A9F20E6494B8398DBE447F14A64B8"><enum>(a)</enum><header>In
general</header><text>Subparagraph (I) of section 164(b)(5) is amended by
striking <quote>January 1, 2010</quote> and inserting <quote>January 1,
2011</quote>.</text>
</subsection><subsection id="id41F95D88401C4021BAFA449AB7B1F071"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to taxable
years beginning after December 31, 2009.</text>
</subsection></section><section id="id1F5AC3BB23194161B764D9FF728F2BFB"><enum>114.</enum><header>Contributions
of capital gain real property made for conservation purposes</header>
<subsection id="id7BFAA1E3CA6D45C782A45EF6692CB40C"><enum>(a)</enum><header>In
general</header><text>Clause (vi) of section 170(b)(1)(E) is amended by
striking <quote>December 31, 2009</quote> and inserting <quote>December 31,
2010</quote>.</text>
</subsection><subsection id="id3524259980DB40619DB65C73A8BE3727"><enum>(b)</enum><header>Contributions
by certain corporate farmers and ranchers</header><text>Clause (iii) of section
170(b)(2)(B) is amended by striking <quote>December 31, 2009</quote> and
inserting <quote>December 31, 2010</quote>.</text>
</subsection><subsection id="id8770918EF5664465B626B83389836956"><enum>(c)</enum><header>Effective
date</header><text>The amendments made by this section shall apply to
contributions made in taxable years beginning after December 31, 2009.</text>
</subsection></section><section commented="no" display-inline="no-display-inline" id="idFB5D40BF58BA4C81AFA13E57DB9C025B"><enum>115.</enum><header>Above-the-line
deduction for qualified tuition and related expenses</header>
<subsection id="id2D88FD0587F24E98B2E64158F6C8F25E"><enum>(a)</enum><header>In
general</header><text>Subsection (e) of section 222 is amended by striking
<quote>December 31, 2009</quote> and inserting <quote>December 31,
2010</quote>.</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="idDED69956DB084C41A2694DA3C3E6F618"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to taxable
years beginning after December 31, 2009.</text>
</subsection></section><section id="id8826240D9989408A8A0F03668451B2C9"><enum>116.</enum><header>Tax-free
distributions from individual retirement plans for charitable purposes</header>
<subsection id="id471B7EA11AA94CBB81CB6A1E85190942"><enum>(a)</enum><header>In
general</header><text>Subparagraph (F) of section 408(d)(8) is amended by
striking <quote>December 31, 2009</quote> and inserting <quote>December 31,
2010</quote>.</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="id6B7E233E32D54231AEDA8D04D748EE5D"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to
distributions made in taxable years beginning after December 31, 2009.</text>
</subsection></section><section id="idB2558137044342348036E1E347A7876F"><enum>117.</enum><header>Look-thru of
certain regulated investment company stock in determining gross estate of
nonresidents</header>
<subsection id="id1216D45423194A76987FC5FE743E0677"><enum>(a)</enum><header>In
general</header><text>Paragraph (3) of section 2105(d) is amended by striking
<quote>December 31, 2009</quote> and inserting <quote>December 31,
2010</quote>.</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="id1DA88C53086F42A991BFB1D42300E404"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to estates of
decedents dying after December 31, 2009.</text>
</subsection></section></part><part id="id5BF6A41EF1F14A02B2DDB62BCC168BAC"><enum>II</enum><header>Low-income
housing credits</header>
<section id="id0662F9C45BEE45518494076961E2ED02"><enum>121.</enum><header>Election for
refundable low-income housing credit for 2010</header>
<subsection id="id824ECAD2535A4FF3A13E47FBD49FF912"><enum>(a)</enum><header>In
general</header><text>Section 42 is amended by redesignating subsection (n) as
subsection (o) and by inserting after subsection (m) the following new
subsection:</text>
<quoted-block act-name="" id="idD2EEB33DD7AC465F8B657BA6756D0A4E" style="OLC">
<subsection id="idB2FB8EA4D27D4313B6CB150EE8808B53"><enum>(n)</enum><header>Election for
refundable credits</header>
<paragraph id="idDB639846685243809A4B0D65B0FF0F69"><enum>(1)</enum><header>In
general</header><text>The housing credit agency of each State shall be allowed
a credit in an amount equal to such State’s 2010 low-income housing refundable
credit election amount, which shall be payable by the Secretary as provided in
paragraph (5).</text>
</paragraph><paragraph id="id9AFB4A840C614F1684B640E73675BFCA"><enum>(2)</enum><header>2010 low-income
housing refundable credit election amount</header><text>For purposes of this
subsection, the term <quote>2010 low-income housing refundable credit election
amount</quote> means, with respect to any State, such amount as the State may
elect which does not exceed 85 percent of the product of—</text>
<subparagraph id="id090D4CE8770D49F6B0CBE50AA8900FCC"><enum>(A)</enum><text>the sum
of—</text>
<clause id="idF8A57FD150D544BC87F2EAF0FE0441EB"><enum>(i)</enum><text>100
percent of the State housing credit ceiling for 2010 which is attributable to
amounts described in clauses (i) and (iii) of subsection (h)(3)(C), and</text>
</clause><clause id="id5CD719FF4B43425784157B5A56E4952B"><enum>(ii)</enum><text>40
percent of the State housing credit ceiling for 2010 which is attributable to
amounts described in clauses (ii) and (iv) of such subsection, multiplied
by</text>
</clause></subparagraph><subparagraph id="idB1CE5510DCE04964A4320C46595C5B59"><enum>(B)</enum><text>10.</text>
</subparagraph></paragraph><paragraph id="id9C4BC695E17B4BA5B2DC291321273212"><enum>(3)</enum><header>Coordination
with non-refundable credit</header><text>For purposes of this section, the
amounts described in clauses (i) through (iv) of subsection (h)(3)(C) with
respect to any State for 2010 shall each be reduced by so much of such amount
as is taken into account in determining the amount of the credit allowed with
respect to such State under paragraph (1).</text>
</paragraph><paragraph id="id28B55CD9FEED439093F940001646989C"><enum>(4)</enum><header>Special rule
for basis</header><text>Basis of a qualified low-income building shall not be
reduced by the amount of any payment made under this subsection.</text>
</paragraph><paragraph id="id7089C0104C87499B9215790275192C18"><enum>(5)</enum><header>Payment of
credit; use to finance low-income buildings</header><text>The Secretary shall
pay to the housing credit agency of each State an amount equal to the credit
allowed under paragraph (1). Rules similar to the rules of subsections (c) and
(d) of section 1602 of the American Recovery and Reinvestment Tax Act of 2009
shall apply with respect to any payment made under this paragraph, except that
such subsection (d) shall be applied by substituting <quote>January 1,
2012</quote> for <quote>January 1,
2011</quote>.</text>
</paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="idB1C1F6A11DF343E3B0CAC23EE1EDA1C1"><enum>(b)</enum><header>Conforming
amendment</header><text>Section 1324(b)(2) of title 31, United States Code, is
amended by inserting <quote>42(n),</quote> after <quote>36A,</quote>.</text>
</subsection></section></part></subtitle><subtitle id="id1100196FFBE44C9680A5EC2E3B1A3E53"><enum>C</enum><header>Business tax
relief</header>
<section id="id1B3F814228324236959CF5FBA4B793F0"><enum>131.</enum><header>Research
credit</header>
<subsection id="idEDFCA3C549F148FD980F093D41B35923"><enum>(a)</enum><header>In
general</header><text>Subparagraph (B) of section 41(h)(1) is amended by
striking <quote>December 31, 2009</quote> and inserting <quote>December 31,
2010</quote>.</text>
</subsection><subsection id="id1375E317ADDD4962A586DB8D54E36716"><enum>(b)</enum><header>Conforming
amendment</header><text>Subparagraph (D) of section 45C(b)(1) is amended by
striking <quote>December 31, 2009</quote> and inserting <quote>December 31,
2010</quote>.</text>
</subsection><subsection id="id6E81C76CA7334F409FCA5072328399D5"><enum>(c)</enum><header>Effective
date</header><text>The amendments made by this section shall apply to amounts
paid or incurred after December 31, 2009.</text>
</subsection></section><section id="id035A034AAAA1467EA153A09FF8F6AFF2"><enum>132.</enum><header>Indian
employment tax credit</header>
<subsection id="id55AB3002D673411D989442AFC507A32E"><enum>(a)</enum><header>In
general</header><text>Subsection (f) of section 45A is amended by striking
<quote>December 31, 2009</quote> and inserting <quote>December 31,
2010</quote>.</text>
</subsection><subsection id="idB27F58D08B0F4C32AC790B57F35B565C"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to taxable
years beginning after December 31, 2009.</text>
</subsection></section><section id="idA068B4FAFBBB42B5952703440BCB06FD"><enum>133.</enum><header>New
markets tax credit</header>
<subsection id="idBEB130B8D29143568A9342D786DBD981"><enum>(a)</enum><header>In
general</header><text>Subparagraph (F) of section 45D(f)(1) is amended by
inserting <quote>and 2010</quote> after <quote>2009</quote>.</text>
</subsection><subsection id="id34F74C0EE8684518B60793F615E55BC0"><enum>(b)</enum><header>Conforming
amendment</header><text>Paragraph (3) of section 45D(f) is amended by striking
<quote>2014</quote> and inserting <quote>2015</quote>.</text>
</subsection><subsection id="idA85CAE186EB3427CBE688E72A39A1CEA"><enum>(c)</enum><header>Effective
date</header><text>The amendments made by this section shall apply to calendar
years beginning after 2009.</text>
</subsection></section><section id="id649EFBFE611047CF8AC9DD77BE413742"><enum>134.</enum><header>Railroad track
maintenance credit</header>
<subsection id="id399707C4CBF6450586697CE859FB0B05"><enum>(a)</enum><header>In
general</header><text>Subsection (f) of section 45G is amended by striking
<quote>January 1, 2010</quote> and inserting <quote>January 1,
2011</quote>.</text>
</subsection><subsection id="id6C809A32E8054F4A8DBFE36B8C3915D5"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to
expenditures paid or incurred in taxable years beginning after December 31,
2009.</text>
</subsection></section><section id="idB50E7F63A20B43768A0701A404912FFD"><enum>135.</enum><header>Mine rescue
team training credit</header>
<subsection id="id866A8624521F4194930B819615313961"><enum>(a)</enum><header>In
general</header><text>Subsection (e) of section 45N is amended by striking
<quote>December 31, 2009</quote> and inserting <quote>December 31,
2010</quote>.</text>
</subsection><subsection id="id24ADEDABB5A548BDB064D13A273FE82F"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to taxable
years beginning after December 31, 2009.</text>
</subsection></section><section id="idCCD576D435E7436AB9AA4470A8093608"><enum>136.</enum><header>Employer wage
credit for employees who are active duty members of the uniformed
services</header>
<subsection id="idA312B8CBE7E04D1C96D93FE4A6952BC8"><enum>(a)</enum><header>In
general</header><text>Subsection (f) of section 45P is amended by striking
<quote>December 31, 2009</quote> and inserting <quote>December 31,
2010</quote>.</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="idBC67E66ECB7742859DBD375C812F9BF1"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to payments
made after December 31, 2009.</text>
</subsection></section><section id="id56A1EC9208814542A1C7510BECADA35F"><enum>137.</enum><header>5-year
depreciation for farming business machinery and equipment</header>
<subsection id="id5F0525547971486480412A95120038F0"><enum>(a)</enum><header>In
general</header><text>Clause (vii) of section 168(e)(3)(B) is amended by
striking <quote>January 1, 2010</quote> and inserting <quote>January 1,
2011</quote>.</text>
</subsection><subsection id="idFFB750839C7B43C994E07B7671B3C1AF"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to property
placed in service after December 31, 2009.</text>
</subsection></section><section id="idAD48BC4B0760434C9920DBF11A86B859"><enum>138.</enum><header>15-year
straight-line cost recovery for qualified leasehold improvements, qualified
restaurant buildings and improvements, and qualified retail
improvements</header>
<subsection id="id043A87FBEEA84563B524E8FE818F841E"><enum>(a)</enum><header>In
general</header><text>Clauses (iv), (v), and (ix) of section 168(e)(3)(E) are
each amended by striking <quote>January 1, 2010</quote> and inserting
<quote>January 1, 2011</quote>.</text>
</subsection><subsection id="idB4D96D38EB3F415FA0DA19ED59916596"><enum>(b)</enum><header>Conforming
amendments</header>
<paragraph id="id8A3F35E63BA54892B8227F1FD299530B"><enum>(1)</enum><text>Clause (i) of
section 168(e)(7)(A) is amended by striking <quote>if such building is placed
in service after December 31, 2008, and before January 1, 2010,</quote>.</text>
</paragraph><paragraph id="idA5DABF0018804CB1A85D1A9633F06371"><enum>(2)</enum><text>Paragraph (8) of
section 168(e) is amended by striking subparagraph (E).</text>
</paragraph></subsection><subsection id="id03DD7026C72B44688E084B5DEBA05F9B"><enum>(c)</enum><header>Effective
date</header><text>The amendments made by this section shall apply to property
placed in service after December 31, 2009.</text>
</subsection></section><section id="idB155E2C3B10F43DCB48FF9D2976F9D9F"><enum>139.</enum><header>7-year
recovery period for motorsports entertainment complexes</header>
<subsection id="id860DEBD6B1D7453F8511FC719C5D38D5"><enum>(a)</enum><header>In
general</header><text>Subparagraph (D) of section 168(i)(15) is amended by
striking <quote>December 31, 2009</quote> and inserting <quote>December 31,
2010</quote>.</text>
</subsection><subsection id="idB7D4543C5EA24F949B3CBFE60C7525D0"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to property
placed in service after December 31, 2009.</text>
</subsection></section><section id="idF2EFC147E28B4134A83807409625ECBE"><enum>140.</enum><header>Accelerated
depreciation for business property on an Indian reservation</header>
<subsection id="idA9367FA0DBE644B7B92197200AC68B0E"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">Paragraph (8) of
section 168(j) is amended by striking <quote>December 31, 2009</quote> and
inserting <quote>December 31, 2010</quote>.</text>
</subsection><subsection id="id2DA46F835764428E9B53901E7664B291"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to property
placed in service after December 31, 2009.</text>
</subsection></section><section id="idAA073471D81B4960A0F0B898900B6142"><enum>141.</enum><header>Enhanced
charitable deduction for contributions of food inventory</header>
<subsection id="id97692F35E25143D9ACBA554D73A4E1FD"><enum>(a)</enum><header>In
general</header><text>Clause (iv) of section 170(e)(3)(C) is amended by
striking <quote>December 31, 2009</quote> and inserting <quote>December 31,
2010</quote>.</text>
</subsection><subsection id="id4B86C041AAB14E9196A40AD028C231F3"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to
contributions made after December 31, 2009.</text>
</subsection></section><section id="idB75DDF27644F430F96A47AFC65C951EE"><enum>142.</enum><header>Enhanced
charitable deduction for contributions of book inventories to public
schools</header>
<subsection id="id8CFAE995B23E4C1BAE9D618F6D124E50"><enum>(a)</enum><header>In
general</header><text>Clause (iv) of section 170(e)(3)(D) is amended by
striking <quote>December 31, 2009</quote> and inserting <quote>December 31,
2010</quote>.</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="id39F39DF1C6CB402E9432C746ACBC67B8"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to
contributions made after December 31, 2009.</text>
</subsection></section><section commented="no" display-inline="no-display-inline" id="idBD6FA19802A340F793801B93AC5F52B6"><enum>143.</enum><header>Enhanced
charitable deduction for corporate contributions of computer inventory for
educational purposes</header>
<subsection id="id1FC03F04C08A4F71ADCAC94FE8DCF690"><enum>(a)</enum><header>In
general</header><text>Subparagraph (G) of section 170(e)(6) is amended by
striking <quote>December 31, 2009</quote> and inserting <quote>December 31,
2010</quote>.</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="id6AFEB3A4C7AB47C5A765BE5713E90857"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to
contributions made in taxable years beginning after December 31, 2009.</text>
</subsection></section><section commented="no" display-inline="no-display-inline" id="id73CF713AFCBB43A39FF78F64E59478A3"><enum>144.</enum><header>Election to
expense mine safety equipment</header>
<subsection id="idD4F2FF4A366645A1B55212953959C470"><enum>(a)</enum><header>In
general</header><text>Subsection (g) of section 179E is amended by striking
<quote>December 31, 2009</quote> and inserting <quote>December 31,
2010</quote>.</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="id43DF1FFA952546DCB5D1177E440E361A"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to property
placed in service after December 31, 2009.</text>
</subsection></section><section commented="no" display-inline="no-display-inline" id="idD178ECFA9B8B4C6A9210B830F7BD89B2"><enum>145.</enum><header>Special
expensing rules for certain film and television productions</header>
<subsection id="id83B9C9989414465D922CA6B56DC6969F"><enum>(a)</enum><header>In
general</header><text>Subsection (f) of section 181 is amended by striking
<quote>December 31, 2009</quote> and inserting <quote>December 31,
2010</quote>.</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="id75A699737E134FC7B8EC22EB27DFA7A0"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to
productions commencing after December 31, 2009.</text>
</subsection></section><section commented="no" display-inline="no-display-inline" id="idEC230A1CADD04F94A4200E5E8C883137"><enum>146.</enum><header>Expensing of
environmental remediation costs</header>
<subsection id="id93D12DB6EABF40DF998226446CB19DE6"><enum>(a)</enum><header>In
general</header><text>Subsection (h) of section 198 is amended by striking
<quote>December 31, 2009</quote> and inserting <quote>December 31,
2010</quote>.</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="idF34242A2BEB94B788D820FC276D2953D"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to
expenditures paid or incurred after December 31, 2009.</text>
</subsection></section><section id="H196DFA13D86C459AA893216D975B87F4"><enum>147.</enum><header>Deduction
allowable with respect to income attributable to domestic production activities
in Puerto Rico</header>
<subsection id="HE09C9686EF2C442EB14956002F43FCBA"><enum>(a)</enum><header>In
general</header><text>Subparagraph (C) of section 199(d)(8) is amended—</text>
<paragraph id="H50D41DBFCF594766B519FCA78DA26100"><enum>(1)</enum><text>by
striking <quote>first 4 taxable years</quote> and inserting <quote>first 5
taxable years</quote>, and</text>
</paragraph><paragraph id="H55C685EBB5B1427091F12BDF969800AD"><enum>(2)</enum><text>by
striking <quote>January 1, 2010</quote> and inserting <quote>January 1,
2011</quote>.</text>
</paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="H077806D4C0F34341A673DB7682B36B82"><enum>(b)</enum><header>Effective
date</header><text>The amendments made by this section shall apply to taxable
years beginning after December 31, 2009.</text>
</subsection></section><section id="idF7FBD1914A5D4FF19A9B90681BEEF8A0"><enum>148.</enum><header>Modification
of tax treatment of certain payments to controlling exempt
organizations</header>
<subsection id="idD6C778E959124C7D8B9250771B3612AB"><enum>(a)</enum><header>In
general</header><text>Clause (iv) of section 512(b)(13)(E) is amended by
striking <quote>December 31, 2009</quote> and inserting <quote>December 31,
2010</quote>.</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="idC2A07FA65A7846889699E212E4BA8C53"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to payments
received or accrued after December 31, 2009.</text>
</subsection></section><section commented="no" display-inline="no-display-inline" id="id656EC3160F204F9DAE2AD24D2AAC0B60"><enum>149.</enum><header>Exclusion of
gain or loss on sale or exchange of certain brownfield sites from unrelated
business income</header>
<subsection id="idF56869882A224F6F81A4B09E089089BF"><enum>(a)</enum><header>In
general</header><text>Subparagraph (K) of section 512(b)(19) is amended by
striking <quote>December 31, 2009</quote> and inserting <quote>December 31,
2010</quote>.</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="id4E4F28EC42524594BBB59948EDBA2F01"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to property
acquired after December 31, 2009.</text>
</subsection></section><section id="id6676071B3262474D99277B3DDD3C89B8"><enum>150.</enum><header>Timber REIT
modernization</header>
<subsection id="idB7F63C47FD01453A8F30A1EEC113A367"><enum>(a)</enum><header>In
general</header><text>Paragraph (8) of section 856(c) is amended by striking
<quote>means</quote> and all that follows and inserting <quote>means December
31, 2010.</quote>.</text>
</subsection><subsection id="idCB14A9AC58164D748CCD03FEE2B8873F"><enum>(b)</enum><header>Conforming
amendments</header>
<paragraph id="id471B9BA294B84543A01AA01F43475279"><enum>(1)</enum><text>Subparagraph (I)
of section 856(c)(2) is amended by striking <quote>the first taxable year
beginning after the date of the enactment of this subparagraph</quote> and
inserting <quote>in a taxable year beginning on or before the termination
date</quote>.</text>
</paragraph><paragraph id="id7D5B84B701E74EDFAE1B214F443D5B8D"><enum>(2)</enum><text>Clause (iii) of
section 856(c)(5)(H) is amended by inserting <quote>in taxable years
beginning</quote> after <quote>dispositions</quote>.</text>
</paragraph><paragraph id="id994439F864CE45E39FB25A62ED974DB3"><enum>(3)</enum><text>Clause (v) of
section 857(b)(6)(D) is amended by inserting <quote>in a taxable year
beginning</quote> after <quote>sale</quote>.</text>
</paragraph><paragraph id="idAECF0B90759D435098BB1978233759F2"><enum>(4)</enum><text>Subparagraph (G)
of section 857(b)(6) is amended by inserting <quote>in a taxable year
beginning</quote> after <quote>In the case of a sale</quote>.</text>
</paragraph></subsection><subsection id="idF451B0EAE3164656BB0AB70F35FD926A"><enum>(c)</enum><header>Effective
date</header><text>The amendments made by this section shall apply to taxable
years ending after May 22, 2009.</text>
</subsection></section><section id="id2EC4A3DE96F845C8A9935883CD0D6FDA"><enum>151.</enum><header>Treatment of
certain dividends and assets of regulated investment companies</header>
<subsection id="id2AB0231C151C4170BA24776ED7BEE354"><enum>(a)</enum><header>In
general</header><text>Paragraphs (1)(C) and (2)(C) of section 871(k) are each
amended by striking <quote>December 31, 2009</quote> and inserting
<quote>December 31, 2010</quote>.</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="id29E156D0B6344A7EA6F04620862988EA"><enum>(b)</enum><header>Effective
date</header><text>The amendments made by this section shall apply to taxable
years beginning after December 31, 2009.</text>
</subsection></section><section commented="no" display-inline="no-display-inline" id="id2ECD3AA8E233476FB4E409CA89296B47"><enum>152.</enum><header>RIC qualified
investment entity treatment under FIRPTA</header>
<subsection id="id2C3EF7CDA95342CF8D3E0B7EB0500EE5"><enum>(a)</enum><header>In
general</header><text>Clause (ii) of section 897(h)(4)(A) is amended by
striking <quote>December 31, 2009</quote> and inserting <quote>December 31,
2010</quote>.</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="idDCB11893A9104137A44DFA331A73F53B"><enum>(b)</enum><header>Effective
date</header>
<paragraph commented="no" display-inline="no-display-inline" id="id20F249C7B2A14D919A22C72F2A7CD50B"><enum>(1)</enum><header>In
general</header><text>The amendment made by subsection (a) shall take effect on
January 1, 2010. Notwithstanding the preceding sentence, such amendment shall
not apply with respect to the withholding requirement under section 1445 of the
Internal Revenue Code of 1986 for any payment made before the date of the
enactment of this Act.</text>
</paragraph><paragraph commented="no" display-inline="no-display-inline" id="id221E03795F954AFF9787630F648EE27A"><enum>(2)</enum><header>Amounts
withheld on or before date of enactment</header><text>In the case of a
regulated investment company—</text>
<subparagraph commented="no" display-inline="no-display-inline" id="id4F46B55925DE483EA2DE093696BCF668"><enum>(A)</enum><text>which makes a
distribution after December 31, 2009, and before the date of the enactment of
this Act, and</text>
</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id84A82C6952F34C5583EAFB9A8445D3CA"><enum>(B)</enum><text>which would (but
for the second sentence of paragraph (1)) have been required to withhold with
respect to such distribution under section 1445 of such Code,</text>
</subparagraph><continuation-text continuation-text-level="paragraph">such investment
company shall not be liable to any person to whom such distribution was made
for any amount so withheld and paid over to the Secretary of the
Treasury.</continuation-text></paragraph></subsection></section><section id="id2D37909EB4E946AC9BDC906087821502"><enum>153.</enum><header>Exceptions for
active financing income</header>
<subsection id="idFA4208A7EE61493FB88FD4F73F6B75EF"><enum>(a)</enum><header>In
general</header><text>Sections 953(e)(10) and 954(h)(9) are each amended by
striking <quote>January 1, 2010</quote> and inserting <quote>January 1,
2011</quote>.</text>
</subsection><subsection id="id9E8BA1B595B14C6DAB885DF71ECA7E59"><enum>(b)</enum><header>Conforming
amendment</header><text>Section 953(e)(10) is amended by striking
<quote>December 31, 2009</quote> and inserting <quote>December 31,
2010</quote>.</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="id2EE61442902949869B3F84729DC885DA"><enum>(c)</enum><header>Effective
date</header><text>The amendments made by this section shall apply to taxable
years of foreign corporations beginning after December 31, 2009, and to taxable
years of United States shareholders with or within which any such taxable year
of such foreign corporation ends.</text>
</subsection></section><section commented="no" display-inline="no-display-inline" id="id0A5985B72464480F855E8A9D5A513F4C"><enum>154.</enum><header>Look-thru
treatment of payments between related controlled foreign corporations under
foreign personal holding company rules</header>
<subsection commented="no" display-inline="no-display-inline" id="id1F69E8FE20684686AC1C2663836A5716"><enum>(a)</enum><header>In
general</header><text>Subparagraph (C) of section 954(c)(6) is amended by
striking <quote>January 1, 2010</quote> and inserting <quote>January 1,
2011</quote>.</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="id56E398C6AC434A7CA43EA4FF8D27B28D"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to taxable
years of foreign corporations beginning after December 31, 2009, and to taxable
years of United States shareholders with or within which any such taxable year
of such foreign corporation ends.</text>
</subsection></section><section id="idD5CD3F1F8CDF4CDE8C5052E5782517B8"><enum>155.</enum><header>Reduction in
corporate rate for qualified timber gain</header>
<subsection id="idB23496FE2D764B278419B2D566D7EE07"><enum>(a)</enum><header>In
general</header><text>Paragraph (1) of section 1201(b) is amended by striking
<quote>ending</quote> and all that follows through <quote>such
date</quote>.</text>
</subsection><subsection id="idE18BF7BB509649C884883B9AF94D57C3"><enum>(b)</enum><header>Conforming
amendment</header><text>Paragraph (3) of section 1201(b) is amended to read as
follows:</text>
<quoted-block display-inline="no-display-inline" id="idDCDB14253D1B48168AB8DDEB1ECA8DDC" style="OLC">
<paragraph id="id2049A2F75E6B4AC78F719994506274C8"><enum>(3)</enum><header>Application of
subsection</header><text>The qualified timber gain for any taxable year shall
not exceed the qualified timber gain which would be determined by not taking
into account any portion of such taxable year after December 31,
2010.</text>
</paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="id15D8D31AB9F24CF69780FC1F095312F4"><enum>(c)</enum><header>Effective
date</header><text>The amendments made by this section shall apply to taxable
years ending after May 22, 2009.</text>
</subsection></section><section id="id9D507A48DA6C4719A69E48B4D59C241A"><enum>156.</enum><header>Basis
adjustment to stock of S corps making charitable contributions of
property</header>
<subsection id="idEE601CC880684289AA6975265EDC28A9"><enum>(a)</enum><header>In
general</header><text>Paragraph (2) of section 1367(a) is amended by striking
<quote>December 31, 2009</quote> and inserting <quote>December 31,
2010</quote>.</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="id0FFB11571E954269B7CC1051B094E888"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to
contributions made in taxable years beginning after December 31, 2009.</text>
</subsection></section><section id="id539575C9F84D4B1C850CA0B5091F25E5"><enum>157.</enum><header>Empowerment
zone tax incentives</header>
<subsection id="id27247BBF5D2445729FAFF99ABEF2F1A1"><enum>(a)</enum><header>In
general</header><text>Section 1391 is amended—</text>
<paragraph id="id0D6C12D533334450A7007D60D162AF95"><enum>(1)</enum><text>by
striking <quote>December 31, 2009</quote> in subsection (d)(1)(A)(i) and
inserting <quote>December 31, 2010</quote>, and</text>
</paragraph><paragraph id="id21714BD22F8A4C499D71664F08173E72"><enum>(2)</enum><text>by
striking the last sentence of subsection (h)(2).</text>
</paragraph></subsection><subsection id="id4FB4866FE85147148D028F398929474D"><enum>(b)</enum><header>Increased
exclusion of gain on stock of empowerment zone
businesses</header><text>Subparagraph (C) of section 1202(a)(2) is
amended—</text>
<paragraph id="id351EF01553D049E4B81A620F42704513"><enum>(1)</enum><text>by
striking <quote>December 31, 2014</quote> and inserting <quote>December 31,
2015</quote>, and</text>
</paragraph><paragraph id="id5CD8DA762BD94FCD9610F754BAB8ADE9"><enum>(2)</enum><text>by
striking <quote><header-in-text level="subparagraph" style="OLC">2014</header-in-text></quote> in the heading and inserting
<quote><header-in-text level="subparagraph" style="OLC">2015</header-in-text></quote>.</text>
</paragraph></subsection><subsection id="idECE6C7D71B9249D9A2E0C6CBAD7D7A93"><enum>(c)</enum><header>Treatment of
certain termination dates specified in nominations</header><text>In the case of
a designation of an empowerment zone the nomination for which included a
termination date which is contemporaneous with the date specified in
subparagraph (A)(i) of section 1391(d)(1) of the Internal Revenue Code of 1986
(as in effect before the enactment of this Act), subparagraph (B) of such
section shall not apply with respect to such designation unless, after the date
of the enactment of this section, the entity which made such nomination
reconfirms such termination date, or amends the nomination to provide for a new
termination date, in such manner as the Secretary of the Treasury (or the
Secretary’s designee) may provide.</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="id1E9F0270E5BC49FC82E8CF2C61D91EA9"><enum>(d)</enum><header>Effective
date</header><text>The amendments made by this section shall apply to periods
after December 31, 2009.</text>
</subsection></section><section commented="no" display-inline="no-display-inline" id="idFFE1BA8DF325410E82F43C58C8BD58F4"><enum>158.</enum><header>Tax incentives
for investment in the District of Columbia</header>
<subsection commented="no" display-inline="no-display-inline" id="idDB14FE7B029F4E9CA3FA6AEF235B913F"><enum>(a)</enum><header>In
general</header><text>Subsection (f) of section 1400 is amended by striking
<quote>December 31, 2009</quote> each place it appears and inserting
<quote>December 31, 2010</quote>.</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="id53B584F8F4D44CBCA090B0DCA818C5D0"><enum>(b)</enum><header>Tax-exempt DC
empowerment zone bonds</header><text>Subsection (b) of section 1400A is amended
by striking <quote>December 31, 2009</quote> and inserting <quote>December 31,
2010</quote>.</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="id9C4B5FFD31BD465AACBA3E4878E79118"><enum>(c)</enum><header>Zero-percent
capital gains rate</header>
<paragraph commented="no" display-inline="no-display-inline" id="id844FFAC8786B49F785F5FE6D6FC783E8"><enum>(1)</enum><header>Acquisition
date</header><text>Paragraphs (2)(A)(i), (3)(A), (4)(A)(i), and (4)(B)(i)(I) of
section 1400B(b) are each amended by striking <quote>January 1, 2010</quote>
and inserting <quote>January 1, 2011</quote>.</text>
</paragraph><paragraph commented="no" display-inline="no-display-inline" id="id1B0CC1E0C1D94128A4E9DE25ABD7BB92"><enum>(2)</enum><header>Limitation on
period of gains</header>
<subparagraph commented="no" display-inline="no-display-inline" id="id698AB28C9A1949FDADEF0806916F04C0"><enum>(A)</enum><header>In
general</header><text>Paragraph (2) of section 1400B(e) is amended—</text>
<clause commented="no" display-inline="no-display-inline" id="id87C9BBAD5BDB4C1BBABD51B5B403EC20"><enum>(i)</enum><text>by striking
<quote>December 31, 2014</quote> and inserting <quote>December 31,
2015</quote>, and</text>
</clause><clause commented="no" display-inline="no-display-inline" id="idDDACCD2DEB7644AFBED05C7DD724A84F"><enum>(ii)</enum><text>by striking
<quote><header-in-text level="paragraph" style="OLC">2014</header-in-text></quote> in the heading and inserting
<quote><header-in-text level="paragraph" style="OLC">2015</header-in-text></quote>.</text>
</clause></subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="idA7869E2EC3B4455B82DC443130E4E2A4"><enum>(B)</enum><header>Partnerships
and S-corps</header><text>Paragraph (2) of section 1400B(g) is amended by
striking <quote>December 31, 2014</quote> and inserting <quote>December 31,
2015</quote>.</text>
</subparagraph></paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="idF347FE33015D4865AAF657C444E07128"><enum>(d)</enum><header>First-time
homebuyer credit</header><text>Subsection (i) of section 1400C is amended by
striking <quote>January 1, 2010</quote> and inserting <quote>January 1,
2011</quote>.</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="id464EAEACDDCD4AFD9FBE8DC6F96421EF"><enum>(e)</enum><header>Effective
dates</header>
<paragraph commented="no" display-inline="no-display-inline" id="id1168D678CB144DC981B8A174F17D39C4"><enum>(1)</enum><header>In
general</header><text>Except as otherwise provided in this subsection, the
amendments made by this section shall apply to periods after December 31,
2009.</text>
</paragraph><paragraph commented="no" display-inline="no-display-inline" id="idBC9A2583252041AB9F7B147876F36DF4"><enum>(2)</enum><header>Tax-exempt DC
empowerment zone bonds</header><text>The amendment made by subsection (b) shall
apply to bonds issued after December 31, 2009.</text>
</paragraph><paragraph commented="no" display-inline="no-display-inline" id="id756B58C3232E4D569C3D00DAD5828EC3"><enum>(3)</enum><header>Acquisition
dates for zero-percent capital gains rate</header><text>The amendments made by
subsection (c) shall apply to property acquired or substantially improved after
December 31, 2009.</text>
</paragraph><paragraph commented="no" display-inline="no-display-inline" id="id2CDEF05AA8664B9BB9000BB9BC27CA89"><enum>(4)</enum><header>Homebuyer
credit</header><text>The amendment made by subsection (d) shall apply to homes
purchased after December 31, 2009.</text>
</paragraph></subsection></section><section commented="no" display-inline="no-display-inline" id="id891728FFBD9C4FE98E098CAFA1C1F8B9"><enum>159.</enum><header>Renewal
community tax incentives</header>
<subsection commented="no" display-inline="no-display-inline" id="idA7148F48FE784E238AAAEF0CE4BC03E8"><enum>(a)</enum><header>In
general</header><text>Subsection (b) of section 1400E is amended—</text>
<paragraph commented="no" display-inline="no-display-inline" id="id0CB1403B10234B1A8B9B140908AB1E49"><enum>(1)</enum><text>by striking
<quote>December 31, 2009</quote> in paragraphs (1)(A) and (3) and inserting
<quote>December 31, 2010</quote>, and</text>
</paragraph><paragraph commented="no" display-inline="no-display-inline" id="id577D3D6E2FD34429A13D079B0DFB4211"><enum>(2)</enum><text>by striking
<quote>January 1, 2010</quote> in paragraph (3) and inserting <quote>January 1,
2011</quote>.</text>
</paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="idB02A2C615AE3443E9397A77C1D104370"><enum>(b)</enum><header>Zero-percent
capital gains rate</header>
<paragraph commented="no" display-inline="no-display-inline" id="id019020C8AF5E4070920A8301D6F8B670"><enum>(1)</enum><header>Acquisition
date</header><text>Paragraphs (2)(A)(i), (3)(A), (4)(A)(i), and (4)(B)(i) of
section 1400F(b) are each amended by striking <quote>January 1, 2010</quote>
and inserting <quote>January 1, 2011</quote>.</text>
</paragraph><paragraph commented="no" display-inline="no-display-inline" id="id0C78DD10B15B4FDF8B1E2F0470A8D26D"><enum>(2)</enum><header>Limitation on
period of gains</header><text>Paragraph (2) of section 1400F(c) is
amended—</text>
<subparagraph commented="no" display-inline="no-display-inline" id="idCC28E8D57866471383CA1233116A36DF"><enum>(A)</enum><text>by striking
<quote>December 31, 2014</quote> and inserting <quote>December 31,
2015</quote>, and</text>
</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id10B77761EC8047C5AA2DF710A9002B12"><enum>(B)</enum><text>by striking
<quote><header-in-text level="paragraph" style="OLC">2014</header-in-text></quote> in the heading and inserting
<quote><header-in-text level="paragraph" style="OLC">2015</header-in-text></quote>.</text>
</subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="id865CC3C54B6940999B505010DF3CF681"><enum>(3)</enum><header>Clerical
amendment</header><text>Subsection (d) of section 1400F is amended by striking
<quote>and <quote>December 31, 2014</quote> for <quote>December 31,
2014</quote></quote>.</text>
</paragraph></subsection><subsection id="id8F223108BE0347EEA4F950A360958407"><enum>(c)</enum><header>Commercial
revitalization deduction</header>
<paragraph id="id42E323147C564B85BA124397653716DD"><enum>(1)</enum><header>In
general</header><text>Subsection (g) of section 1400I is amended by striking
<quote>December 31, 2009</quote> and inserting <quote>December 31,
2010</quote>.</text>
</paragraph><paragraph id="id4BEE8905B81F49FB94184B6E079A6151"><enum>(2)</enum><header>Conforming
amendment</header><text>Subparagraph (A) of section 1400I(d)(2) is amended by
striking <quote>after 2001 and before 2010</quote> and inserting <quote>which
begins after 2001 and before the date referred to in subsection
(g)</quote>.</text>
</paragraph></subsection><subsection id="id93B0FEBDC63C4055BE9E1922B07CFB89"><enum>(d)</enum><header>Increased
expensing under section 179</header><text>Subparagraph (A) of section
1400J(b)(1) is amended by striking <quote>January 1, 2010</quote> and inserting
<quote>January 1, 2011</quote>.</text>
</subsection><subsection id="idA5D91FA480AC4FA2BD03C5528E718936"><enum>(e)</enum><header>Treatment of
certain termination dates specified in nominations</header><text>In the case of
a designation of a renewal community the nomination for which included a
termination date which is contemporaneous with the date specified in
subparagraph (A) of section 1400E(b)(1) of the Internal Revenue Code of 1986
(as in effect before the enactment of this Act), subparagraph (B) of such
section shall not apply with respect to such designation unless, after the date
of the enactment of this section, the entity which made such nomination
reconfirms such termination date, or amends the nomination to provide for a new
termination date, in such manner as the Secretary of the Treasury (or the
Secretary’s designee) may provide.</text>
</subsection><subsection id="id0A1697691A814D1DAEC365CBC5E07A31"><enum>(f)</enum><header>Effective
dates</header>
<paragraph id="id4AB7561472224516B7834F1EAC747BF3"><enum>(1)</enum><header>In
general</header><text>Except as otherwise provided in this subsection, the
amendments made by this section shall apply to periods after December 31,
2009.</text>
</paragraph><paragraph id="id23F2806FC70142709F0692C9CA114BB3"><enum>(2)</enum><header>Acquisitions</header><text>The
amendments made by subsections (b)(1) and (d) shall apply to acquisitions after
December 31, 2009.</text>
</paragraph><paragraph id="id5F3AD1C976A1433FBCBB17052657D3EF"><enum>(3)</enum><header>Commercial
revitalization deduction</header>
<subparagraph id="id0F9402BB28204AA8A9FCBD4AFFECFBCD"><enum>(A)</enum><header>In
general</header><text>The amendment made by subsection (c)(1) shall apply to
buildings placed in service after December 31, 2009.</text>
</subparagraph><subparagraph id="idA6E81088E0D444C899EC27D6CF0F4F72"><enum>(B)</enum><header>Conforming
amendment</header><text>The amendment made by subsection (c)(2) shall apply to
calendar years beginning after December 31, 2009.</text>
</subparagraph></paragraph></subsection></section><section id="idF1CD46A37874466DB98A2A9E46056911"><enum>160.</enum><header>Temporary
increase in limit on cover over of rum excise taxes to Puerto Rico and the
Virgin Islands</header>
<subsection id="idA3E42E0B1FC84290A5958065FA9F7E2E"><enum>(a)</enum><header>In
general</header><text>Paragraph (1) of section 7652(f) is amended by striking
<quote>January 1, 2010</quote> and inserting <quote>January 1,
2011</quote>.</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="id6353D4C81D4648149EEA766C7C20DA0F"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to distilled
spirits brought into the United States after December 31, 2009.</text>
</subsection></section><section commented="no" display-inline="no-display-inline" id="id347A11FD094E4580A71F21641E25A964"><enum>161.</enum><header>American Samoa
economic development credit</header>
<subsection id="HD72B97E896114B98914481F315A69111"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">Subsection (d) of
section 119 of division A of the Tax Relief and Health Care Act of 2006 is
amended—</text>
<paragraph id="H450099B466294B98A8E0D94F79DEEC8"><enum>(1)</enum><text>by
striking <quote>first 4 taxable years</quote> and inserting <quote>first 5
taxable years</quote>, and</text>
</paragraph><paragraph id="HC294B4BACE7C46C6AD6E8C02C869734B"><enum>(2)</enum><text>by
striking <quote>January 1, 2010</quote> and inserting <quote>January 1,
2011</quote>.</text>
</paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="HF3ED8E784D594A4700D9A7021D03D431"><enum>(b)</enum><header>Effective
date</header><text>The amendments made by this section shall apply to taxable
years beginning after December 31, 2009.</text>
</subsection></section></subtitle><subtitle id="idF0F40D8F7ECE4FFBAD0AC5A350CD0171"><enum>D</enum><header>Temporary
disaster relief provisions</header>
<part id="idD970239828004ABD8B9E4013ADEC8886"><enum>I</enum><header>National
disaster relief</header>
<section id="idCC977B233E8847A78823C431E2A50546"><enum>171.</enum><header>Waiver of
certain mortgage revenue bond requirements</header>
<subsection id="id0385F89715634B888E8B65C2FB5323AE"><enum>(a)</enum><header>In
general</header><text>Paragraph (11) of section 143(k) is amended by striking
<quote>January 1, 2010</quote> and inserting <quote>January 1,
2011</quote>.</text>
</subsection><subsection id="id108A43A351B847CEBE37AC576E8AD39B"><enum>(b)</enum><header>Special rule
for residences destroyed in federally declared
disasters</header><text>Paragraph (13) of section 143(k), as redesignated by
subsection (c), is amended by striking <quote>January 1, 2010</quote> in
subparagraphs (A)(i) and (B)(i) and inserting <quote>January 1,
2011</quote>.</text>
</subsection><subsection id="id0873E078347247AEB57EBC06040F3856"><enum>(c)</enum><header>Technical
amendment</header><text>Subsection (k) of section 143 is amended by
redesignating the second paragraph (12) (relating to special rules for
residences destroyed in federally declared disasters) as paragraph (13).</text>
</subsection><subsection id="idF577013BACD44A12A94C5E5932E7D1BF"><enum>(d)</enum><header>Effective
dates</header>
<paragraph id="idB23D6C4B3A88429686182635B6EE56FE"><enum>(1)</enum><header>In
general</header><text>Except as otherwise provided in this subsection, the
amendment made by this section shall apply to bonds issued after December 31,
2009.</text>
</paragraph><paragraph id="id801DDB58086C41BB8BFAC644FAB94247"><enum>(2)</enum><header>Residences
destroyed in federally declared disasters</header><text>The amendments made by
subsection (b) shall apply with respect to disasters occurring after December
31, 2009.</text>
</paragraph><paragraph id="id0B4D4FECAE7C4AD18B38C1A7DAB31810"><enum>(3)</enum><header>Technical
amendment</header><text>The amendment made by subsection (c) shall take effect
as if included in section 709 of the Tax Extenders and Alternative Minimum Tax
Relief Act of 2008.</text>
</paragraph></subsection></section><section id="id5C54AE2D528449BEAAE4281D4F0C1229"><enum>172.</enum><header>Losses
attributable to federally declared disasters</header>
<subsection id="idE3AABBA345C24748BEB96F8B9CC9A132"><enum>(a)</enum><header>In
general</header><text>Subclause (I) of section 165(h)(3)(B)(i) is amended by
striking <quote>January 1, 2010</quote> and inserting <quote>January 1,
2011</quote>.</text>
</subsection><subsection id="idF0D4514AE8BF47CE907E03D827BFCC74"><enum>(b)</enum><header>$500
limitation</header><text>Paragraph (1) of section 165(h) is amended by striking
<quote>December 31, 2009</quote> and inserting <quote>December 31,
2010</quote>.</text>
</subsection><subsection id="idFC3258DB230146AF9CA7C0B397BB2518"><enum>(c)</enum><header>Effective
date</header>
<paragraph id="id4D30CA094D9047878351234A50F427EF"><enum>(1)</enum><header>In
general</header><text>The amendment made by subsection (a) shall apply to
federally declared disasters occurring after December 31, 2009.</text>
</paragraph><paragraph id="idBBEBB2E318DA4ADF97A1A6F266458402"><enum>(2)</enum><header>$500
limitation</header><text>The amendment made by subsection (b) shall apply to
taxable years beginning after December 31, 2009.</text>
</paragraph></subsection></section><section id="idFF734D4A8DA046CBA017647EC455F1D8"><enum>173.</enum><header>Special
depreciation allowance for qualified disaster property</header>
<subsection id="idB39AA41925C5435FA2EB17E232163F91"><enum>(a)</enum><header>In
general</header><text>Subclause (I) of section 168(n)(2)(A)(ii) is amended by
striking <quote>January 1, 2010</quote> and inserting <quote>January 1,
2011</quote>.</text>
</subsection><subsection id="id8D3A9374CAE34DF29A6F4F18A0B0C790"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to disasters
occurring after December 31, 2009.</text>
</subsection></section><section id="idD50B31AB73EF42C59AF618C57CBDC7ED"><enum>174.</enum><header>Net
operating losses attributable to federally declared disasters</header>
<subsection id="id3E488247DEBC42C196AD71C6B54945FF"><enum>(a)</enum><header>In
general</header><text>Subclause (I) of section 172(j)(1)(A)(i) is amended by
striking <quote>January 1, 2010</quote> and inserting <quote>January 1,
2011</quote>.</text>
</subsection><subsection id="id693BA58F9CD542AEB1E5DBBE332ACF41"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to losses
attributable to disasters occurring after December 31, 2009.</text>
</subsection></section><section id="id6A945CF3AE2E4601BC8129A9F024A2C8"><enum>175.</enum><header>Expensing of
qualified disaster expenses</header>
<subsection id="id925FD7BF01FA4CC2B5B0AF7A2802DB8D"><enum>(a)</enum><header>In
general</header><text>Subparagraph (A) of section 198A(b)(2) is amended by
striking <quote>January 1, 2010</quote> and inserting <quote>January 1,
2011</quote>.</text>
</subsection><subsection id="idAA34E794E5774B08A96A74AD7699B4B8"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to
expenditures on account of disasters occurring after December 31, 2009.</text>
</subsection></section></part><part id="id8A90D6FE98C24257AE1FC98080F6A140"><enum>II</enum><header>Regional
provisions</header>
<subpart id="idFF68D494873D4DA19123E5213FEB4848"><enum>A</enum><header>New
York Liberty Zone</header>
<section id="id447D2B3659884A4EA76FB45B0F42058D"><enum>181.</enum><header>Special
depreciation allowance for nonresidential and residential real
property</header>
<subsection id="idBAD47F8B32D948BCA6E12A76E095FC3C"><enum>(a)</enum><header>In
general</header><text>Subparagraph (A) of section 1400L(b)(2) is amended by
striking <quote>December 31, 2009</quote> and inserting <quote>December 31,
2010</quote>.</text>
</subsection><subsection id="id6CE178EFE1514AD5B80ED291AF1DE724"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to property
placed in service after December 31, 2009.</text>
</subsection></section><section id="id2AB0F41D7441422BA92EFDA740D910C8"><enum>182.</enum><header>Tax-exempt
bond financing</header>
<subsection id="id241C456BEBC04D368459B016F8677841"><enum>(a)</enum><header>In
general</header><text>Subparagraph (D) of section 1400L(d)(2) is amended by
striking <quote>January 1, 2010</quote> and inserting <quote>January 1,
2011</quote>.</text>
</subsection><subsection id="id86713450312B4AC280E795DCCFCD2E0A"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to bonds
issued after December 31, 2009.</text>
</subsection></section></subpart><subpart id="id9B30C7A665664C5790C025AAFE31E7DA"><enum>B</enum><header>GO
Zone</header>
<section commented="no" id="idCA16FFAB0D6642129716132EE386A3ED"><enum>183.</enum><header>Special
depreciation allowance</header>
<subsection commented="no" id="id5F62DA3364AD4A0BBE783BF625B31A6F"><enum>(a)</enum><header>In
general</header><text>Paragraph (6) of section 1400N(d)(6) is amended by
striking subparagraph (D).</text>
</subsection><subsection commented="no" id="id2C734E1480C04E3F97191170CD006701"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to property
placed in service after December 31, 2009.</text>
</subsection></section><section commented="no" id="id388B6D464B154F18BCD6EF38D2B330E7"><enum>184.</enum><header>Increase in
rehabilitation credit</header>
<subsection commented="no" id="id6F2E3270219A4A9AB21F4BEFBE4D1A10"><enum>(a)</enum><header>In
general</header><text>Subsection (h) of section 1400N is amended by striking
<quote>December 31, 2009</quote> and inserting <quote>December 31,
2010</quote>.</text>
</subsection><subsection commented="no" id="id371E0532C5B24407BABBCDD060FAF318"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to amounts
paid or incurred after December 31, 2009.</text>
</subsection></section><section commented="no" display-inline="no-display-inline" id="id298C65B13DBE47FD8957A7F7811DA5A2"><enum>185.</enum><header>Work
opportunity tax credit with respect to certain individuals affected by
Hurricane Katrina for employers inside disaster areas</header>
<subsection commented="no" display-inline="no-display-inline" id="idA3A1CE5CED624105A2C5BE964778CCD0"><enum>(a)</enum><header>In
general</header><text>Paragraph (1) of section 201(b) of the Katrina Emergency
Tax Relief Act of 2005 is amended by striking <quote>4-year</quote> and
inserting <quote>5-year</quote>.</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="idE0B02B6F9E164058AA8E2EAECB2DB1B1"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by subsection (a) shall apply to
individuals hired after August 27, 2009.</text>
</subsection></section></subpart><subpart id="idA9DC7ED83177407E945682AFACC9B45A"><enum>C</enum><header>Midwestern
disaster areas</header>
<section id="id41EFDAF473D1480CB349E056EB57639C" section-type="subsequent-section"><enum>191.</enum><header>Special rules for
use of retirement funds</header>
<subsection id="id2F71A450180A465FB161FC57F68A6E13"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">Section 702(d)(10) of
the Heartland Disaster Tax Relief Act of 2008 (Public Law 110–343; 122 Stat.
3918) is amended—</text>
<paragraph id="id3D07946AD421438BA123A77E2A2F315C"><enum>(1)</enum><text display-inline="yes-display-inline">by striking <quote>January 1, 2010</quote>
both places it appears and inserting <quote>January 1, 2011</quote>, and</text>
</paragraph><paragraph commented="no" display-inline="no-display-inline" id="idCAAC4FFA4C3C4299BF163A85C523510B"><enum>(2)</enum><text display-inline="yes-display-inline">by striking <quote>December 31,
2009</quote> both places it appears and inserting <quote>December 31,
2010</quote>.</text>
</paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="idA6F7AB97B4014E23A2AEBAE0E5DFD4B3"><enum>(b)</enum><header>Effective
date</header><text>The amendments made by this section shall take effect as if
included in section 702(d)(10) of the Heartland Disaster Tax Relief Act of
2008.</text>
</subsection></section><section commented="no" display-inline="no-display-inline" id="id286221A0A747496391084059539981F6"><enum>192.</enum><header>Exclusion of
cancellation of mortgage indebtedness</header>
<subsection commented="no" display-inline="no-display-inline" id="id058245E1C8684FA6B391404300627B3F"><enum>(a)</enum><header>In
general</header><text>Section 702(e)(4)(C) of the Heartland Disaster Tax Relief
Act of 2008 (Public Law 110–343; 122 Stat. 3918) is amended by striking
<quote>January 1, 2010</quote> and inserting <quote>January 1,
2011</quote>.</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="id948F1236866C4B5EB54A8D39283BDFEA"><enum>(b)</enum><header>Effective
date</header><text>The amendments made by this section shall apply to
discharges of indebtedness after December 31, 2009.</text>
</subsection></section></subpart></part></subtitle><enum>II</enum><header>Unemployment
insurance, health, and other provisions </header>
<subtitle id="idC173220B15A24BED9A0735291D26A8C1"><enum>A</enum><header>Unemployment
insurance </header>
<section display-inline="no-display-inline" id="HD65B11A21240496493382423E9D40A91" section-type="subsequent-section"><enum>201.</enum><header>Extension of
unemployment insurance provisions</header>
<subsection display-inline="no-display-inline" id="id3BB3AA04D08140A7B479374FC22A9429"><enum>(a)</enum><header>In
general</header><paragraph commented="no" display-inline="yes-display-inline" id="id1D981F07EC954144B51EED1E017E3C1A"><enum>(1)</enum><text>Section 4007 of the
Supplemental Appropriations Act, 2008 (Public Law 110–252; 26 U.S.C. 3304 note)
is amended—</text>
<subparagraph id="HBE29EE8071CD46B89ABC92A9A2495A97" indent="up1"><enum>(A)</enum><text>by striking <quote>April 5,
2010</quote> each place it appears and inserting <quote>December 31,
2010</quote>;</text>
</subparagraph><subparagraph id="H0831B75B8B5249399535C9A95F8E9875" indent="up1"><enum>(B)</enum><text>in the heading for subsection (b)(2),
by striking <quote><header-in-text level="paragraph" style="OLC">april 5,
2010</header-in-text></quote> and inserting <quote><header-in-text level="paragraph" style="OLC">december 31, 2010</header-in-text></quote>;
and</text>
</subparagraph><subparagraph id="H97AB542D2A2F41449388C124DC9919AF" indent="up1"><enum>(C)</enum><text>in subsection (b)(3), by striking
<quote>September 4, 2010</quote> and inserting <quote>May 31,
2011</quote>.</text>
</subparagraph></paragraph><paragraph id="HD98759812042465C9BCD5A98D3E518E4" indent="up1"><enum>(2)</enum><text>Section 2002(e) of the Assistance for
Unemployed Workers and Struggling Families Act, as contained in Public Law
111–5 (26 U.S.C. 3304 note; 123 Stat. 438), is amended—</text>
<subparagraph id="HB2A4316291C940529C05C2AE75270D61"><enum>(A)</enum><text>in paragraph (1)(B), by striking
<quote>April 5, 2010</quote> and inserting <quote>December 31,
2010</quote>;</text>
</subparagraph><subparagraph id="H4830CA0B5F7A4C8BA5943EBA385216DE"><enum>(B)</enum><text>in the heading for paragraph (2), by
striking <quote><header-in-text level="paragraph" style="OLC">april 5,
2010</header-in-text></quote> and inserting <quote><header-in-text level="paragraph" style="OLC">december 31, 2010</header-in-text></quote>;
and</text>
</subparagraph><subparagraph id="H6D62699CF38B458192D59F431C1885CF"><enum>(C)</enum><text>in paragraph (3), by striking
<quote>October 5, 2010</quote> and inserting <quote>June 30,
2011</quote>.</text>
</subparagraph></paragraph><paragraph id="HDC04B853462947AE8DD3EE734F2873FA" indent="up1"><enum>(3)</enum><text>Section 2005 of the Assistance for
Unemployed Workers and Struggling Families Act, as contained in Public Law
111–5 (26 U.S.C. 3304 note; 123 Stat. 444), is amended—</text>
<subparagraph id="H818D7FB770F9417A8C5E851B50C00A43"><enum>(A)</enum><text>by striking <quote>April 5,
2010</quote> each place it appears and inserting <quote>January 1,
2011</quote>; and</text>
</subparagraph><subparagraph id="H795E7AEAA95E409F9D4A915E1A4769F9"><enum>(B)</enum><text>in subsection (c), by striking
<quote>September 4, 2010</quote> and inserting <quote>June 1,
2011</quote>.</text>
</subparagraph></paragraph><paragraph id="H1735CCB4AC0F4B43B6F28A3C8A0B36F3" indent="up1"><enum>(4)</enum><text>Section 5 of the Unemployment
Compensation Extension Act of 2008 (Public Law 110–449; 26 U.S.C. 3304 note) is
amended by striking <quote>September 4, 2010</quote> and inserting <quote>May
31, 2011</quote>.</text>
</paragraph></subsection><subsection id="HE5F65187CD7D4E9E88EF6A68CE5F3AA1"><enum>(b)</enum><header>Funding</header><text>Section
4004(e)(1) of the Supplemental Appropriations Act, 2008 (Public Law 110–252; 26
U.S.C. 3304 note) is amended—</text>
<paragraph id="idE59ADA486DCA427B81F1FE95FEC6B47D"><enum>(1)</enum><text display-inline="yes-display-inline">in subparagraph (C), by striking
<quote>and</quote> at the end; and</text>
</paragraph><paragraph id="idA97E3AD05D134D2E9E314FC55112BB9A"><enum>(2)</enum><text>by
inserting after subparagraph (D) the following new subparagraph:</text>
<quoted-block display-inline="no-display-inline" id="id027DA5A9B8B44231B5F264207EF71DF3" style="OLC">
<subparagraph commented="no" display-inline="no-display-inline" id="HE0C154A4843244DBB48019E4D3EB75A2"><enum>(E)</enum><text>the amendments
made by section 201(a)(1) of the <short-title>American
Workers, State, and Business Relief Act of 2010</short-title>;
and</text>
</subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection id="id5131286D7D104BFABC745F5A3556CAE2"><enum>(c)</enum><header>Effective
date</header><text>The amendments made by this section shall take effect as if
included in the enactment of the Temporary Extension Act of 2010.</text>
</subsection></section></subtitle><subtitle id="idBF1A576B959A4FC4B729089CF3840E1B"><enum>B</enum><header>Health
provisions</header>
<section id="id918A86B418A1442CA3B2B4BC01A4DF35" section-type="subsequent-section"><enum>211.</enum><header>Extension and
improvement of premium assistance for COBRA benefits</header>
<subsection id="id2E902D28502B4D92A1B880B7B597A83D"><enum>(a)</enum><header>Extension of
eligibility period</header><text display-inline="yes-display-inline">Subsection
(a)(3)(A) of section 3001 of division B of the American Recovery and
Reinvestment Act of 2009 (Public Law 111–5), as amended by section 3 of the
Temporary Extension Act of 2010, is amended by striking <quote>March 31,
2010</quote> and inserting <quote>December 31, 2010</quote>.</text>
</subsection><subsection id="idA8EDD7AD1E8443C7914FBB5F34D34D35"><enum>(b)</enum><header>Rules relating
to 2010 extension</header><text>Subsection (a) of section 3001 of division B of
the American Recovery and Reinvestment Act of 2009 (Public Law 111–5), as
amended by subsection (b)(1)(C), is further amended by adding at the end the
following:</text>
<quoted-block display-inline="no-display-inline" id="id3AF0AD6293514A49B028F972ACBE944C" style="OLC">
<paragraph id="idE5C4F67EBB284E9AA279DF1261574F32"><enum>(18)</enum><header>Rules related
to 2010 extension</header>
<subparagraph id="IDf408e91e5145468c8ba527ddd5ba2589"><enum>(A)</enum><header>Election to pay
premiums retroactively and maintain COBRA coverage</header><text>In the case of
any premium for a period of coverage during an assistance eligible individual's
2010 transition period, such individual shall be treated for purposes of any
COBRA continuation provision as having timely paid the amount of such premium
if—</text>
<clause id="ID73bf182326774af98045b1643cea2b3c"><enum>(i)</enum><text>such
individual’s qualifying event was on or after April 1, 2010 and prior to the
date of enactment of this paragraph, and</text>
</clause><clause commented="no" display-inline="no-display-inline" id="id7D8DA531C8CD45A08A14994169875A17"><enum>(ii)</enum><text display-inline="yes-display-inline">such individual pays, by the latest of 60
days after the date of the enactment of this paragraph, 30 days after the date
of provision of the notification required under paragraph (16)(D)(ii) (as
applied by subparagraph (D) of this paragraph), or the period described in
section 4980B(f)(2)(B)(iii) of the Internal Revenue Code of 1986, the amount of
such premium, after the application of paragraph (1)(A).</text>
</clause></subparagraph><subparagraph id="ID61277aa032ec4f748d8ba414a62eb896"><enum>(B)</enum><header>Refunds and
credits for retroactive premium assistance eligibility</header><text>In the
case of an assistance eligible individual who pays, with respect to any period
of COBRA continuation coverage during such individual's 2010 transition period,
the premium amount for such coverage without regard to paragraph (1)(A), rules
similar to the rules of paragraph (12)(E) shall apply.</text>
</subparagraph><subparagraph id="ID1e91edfb0cc549aaa19b5ecde8c629e1"><enum>(C)</enum><header>2010 transition
period</header>
<clause id="ID37c73ff0833e48abb395c326beda98b2"><enum>(i)</enum><header>In
general</header><text>For purposes of this paragraph, the term <term>transition
period</term> means, with respect to any assistance eligible individual, any
period of coverage if—</text>
<subclause commented="no" display-inline="no-display-inline" id="id039F208399E84121A93A8D10B69409D9"><enum>(I)</enum><text display-inline="yes-display-inline">such assistance eligible individual
experienced an involuntary termination that was a qualifying event prior to the
date of enactment of the American Workers, State, and Business Relief Act of
2010, and</text>
</subclause><subclause id="IDee0f30b3cf9141e3b8647ce13d97dcd5"><enum>(II)</enum><text>paragraph (1)(A)
applies to such period by reason of the amendments made by section 211 of the
American Workers, State, and Business Relief Act of 2010.</text>
</subclause></clause><clause id="IDf5f0c7bd2dae4d97801a48f86e9bbc9e"><enum>(ii)</enum><header>Construction</header><text>Any
period during the period described in subclauses (I) and (II) of clause (i) for
which the applicable premium has been paid pursuant to subparagraph (A) shall
be treated as a period of coverage referred to in such paragraph, irrespective
of any failure to timely pay the applicable premium (other than pursuant to
subparagraph (A)) for such period.</text>
</clause></subparagraph><subparagraph id="id0D107A0ABC01445B9B840B3E936A880E"><enum>(D)</enum><header>Notification</header><text>Notification
provisions similar to the provisions of paragraph (16)(E) shall apply for
purposes of this
paragraph.</text>
</subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection commented="no" display-inline="no-display-inline" id="id4B3E82A2BFCB48A99172EA64229A8336"><enum>(c)</enum><header>Effective
date</header><text display-inline="yes-display-inline">The amendments made by
this section shall take effect as if included in the provisions of section 3001
of division B of the American Recovery and Reinvestment Act of 2009.</text>
</subsection></section><section commented="no" id="H5BCE229606064D889BF57A8CBA57F22C"><enum>212.</enum><header>Extension of
therapy caps exceptions process</header><text display-inline="no-display-inline">Section 1833(g)(5) of the Social Security
Act (42 U.S.C. 1395l(g)(5)) is amended by striking <quote>March 31,
2010</quote> and inserting <quote>December 31, 2010</quote>.</text>
</section><section id="id8F1F4B1A3DEA4742BBA45B2A5545F07F"><enum>213.</enum><header>Treatment of
pharmacies under durable medical equipment accreditation requirements</header>
<subsection id="ID0d04c2863f144ffbae67573f5b3b06d7"><enum>(a)</enum><header>In
general</header><text>Section 1834(a)(20) of the Social Security Act (42 U.S.C.
1395m(a)(20)) is amended—</text>
<paragraph id="id18367DD79325458F991687AA54B46B61"><enum>(1)</enum><text>in
subparagraph (F)—</text>
<subparagraph id="id1C6F044D64EB496E83FB3E035B41DC96"><enum>(A)</enum><text>in clause
(i)—</text>
<clause id="H4914EE52548D43059D6AAAACF2A4EBAC"><enum>(i)</enum><text>by
striking <quote>clause (ii)</quote> and inserting <quote>clauses (ii) and
(iii)</quote>;</text>
</clause><clause id="idA3AC5443DE0D4008AC9F4F1C192FFFA7"><enum>(ii)</enum><text>by
striking <quote>January 1, 2010</quote> and inserting <quote>January 1,
2011</quote>; and</text>
</clause><clause id="HF7D0AB3642CC40AC9BA682F90E76B478"><enum>(iii)</enum><text>by
striking <quote>and</quote> at the end;</text>
</clause></subparagraph><subparagraph id="H534BE60A5B234C36854E27EA39F9DA3D"><enum>(B)</enum><text>in
clause (ii)(II), by striking the period at the end and inserting <quote>;
and</quote>;</text>
</subparagraph><subparagraph id="idE959240C9C464E68A160BDCFDD644E9E"><enum>(C)</enum><text>by inserting
after clause (ii)(II) the following new clause:</text>
<quoted-block display-inline="no-display-inline" id="id94D4632839874A5185B1D705FD71BA1F" style="OLC">
<clause id="idDDF331CEBF3A4280B2DAC7D6A8C62E93"><enum>(iii)</enum><subclause commented="no" display-inline="yes-display-inline" id="idC80CB9B144924468ADDE05326F3C350C"><enum>(I)</enum><text>subject to subclause
(II), with respect to items and services furnished on or after January 1, 2011,
the accreditation requirement of clause (i) shall not apply to a pharmacy
described in subparagraph (G); and</text>
</subclause><subclause id="id17B5FAFC56D045C59093BBBEF38CDEE0" indent="up1"><enum>(II)</enum><text>effective with respect to items and
services furnished on or after the date of the enactment of this subparagraph,
the Secretary may apply to pharmacies quality standards and an accreditation
requirement established by the Secretary that are an alternative to the quality
standards and accreditation requirement otherwise applicable under this
paragraph if the Secretary determines such alternative quality standards and
accreditation requirement are appropriate for
pharmacies.</text>
</subclause></clause><after-quoted-block>;
and</after-quoted-block></quoted-block>
</subparagraph><subparagraph id="H2F77CBC13DA44CA3B55FD861D3913B42"><enum>(D)</enum><text>by
adding at the end the following flush sentence:</text>
<quoted-block display-inline="no-display-inline" id="H322311B9278B41688679355FE169ED5D" style="OLC">
<quoted-block-continuation-text quoted-block-continuation-text-level="subparagraph">If
determined appropriate by the Secretary, any alternative quality standards and
accreditation requirement established under clause (iii)(II) may differ for
categories of pharmacies established by the Secretary (such as pharmacies
described in subparagraph (G)).</quoted-block-continuation-text><after-quoted-block>;
and</after-quoted-block></quoted-block>
</subparagraph></paragraph><paragraph id="id71E4A24E8E074005AEA2785DFAFF7762"><enum>(2)</enum><text>by
adding at the end the following new subparagraph:</text>
<quoted-block display-inline="no-display-inline" id="id5866CE4B23094FD1AA5E0DDC706A1531" style="OLC">
<subparagraph commented="no" display-inline="no-display-inline" id="IDD69FB996A27B4E0C91783579A6D46C8A"><enum>(G)</enum><header display-inline="yes-display-inline">Pharmacy described</header><text>A pharmacy
described in this subparagraph is a pharmacy that meets each of the following
criteria:</text>
<clause id="IDfb3160c6b7884585a7af3fedc3726184"><enum>(i)</enum><text>The
total billings by the pharmacy for such items and services under this title are
less than 5 percent of total pharmacy sales for a previous period (of not less
than 24 months) specified by the Secretary.</text>
</clause><clause id="id9163B8C45B7249219B84854F93BB16C3"><enum>(ii)</enum><text>The
pharmacy has been enrolled under section 1866(j) as a supplier of durable
medical equipment, prosthetics, orthotics, and supplies, has been issued (which
may include the renewal of) a provider number for at least 2 years, and for
which a final adverse action (as defined in section 424.57(a) of title 42, Code
of Federal Regulations) has not been imposed in the past 2 years.</text>
</clause><clause id="id5FBF43340101434A965FE88CBBFC9FC4"><enum>(iii)</enum><text>The
pharmacy submits to the Secretary an attestation, in a form and manner, and at
a time, specified by the Secretary, that the pharmacy meets the criteria
described in clauses (i) and (ii).</text>
</clause><clause id="id98E9AED1789E49E4B044E9161DA77583"><enum>(iv)</enum><text>The
pharmacy agrees to submit materials as requested by the Secretary, or during
the course of an audit conducted on a random sample of pharmacies selected
annually, to verify that the pharmacy meets the criteria described in clauses
(i) and (ii). Materials submitted under the preceding sentence shall include a
certification by an independent accountant on behalf of the pharmacy or the
submission of tax returns filed by the pharmacy during the relevant periods, as
requested by the
Secretary.</text>
</clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection id="id2997C94AC8E54783956EB39DCE7E7CE1"><enum>(b)</enum><header>Conforming
amendments</header><text>Section 1834(a)(20)(E) of the Social Security Act (42
U.S.C. 1395m(a)(20)(E)) is amended—</text>
<paragraph id="idDAA2778290B14C01B20494C7A48ADB24"><enum>(1)</enum><text>in
the first sentence, by striking <quote>The</quote> and inserting <quote>Except
as provided in the third sentence, the</quote>; and</text>
</paragraph><paragraph id="idBAB734771B5546ADA066B7EF38B6D483"><enum>(2)</enum><text>by
adding at the end the following new sentences: <quote>Notwithstanding the
preceding sentences, any alternative quality standards and accreditation
requirement established under subparagraph (F)(iii)(II) shall be established
through notice and comment rulemaking. The Secretary may implement by program
instruction or otherwise subparagraph (G) after consultation with
representatives of relevant parties. The specifications developed by the
Secretary in order to implement subparagraph (G) shall be posted on the
Internet website of the Centers for Medicare & Medicaid
Services.</quote>.</text>
</paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="id3434DD5994F04D4695DD87D3872CA580"><enum>(c)</enum><header>Administration</header><text>Chapter
35 of title 44, United States Code, shall not apply to this section.</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="id31478AD44B2442449FCFADD77D17BDD8"><enum>(d)</enum><header>Rule of
construction</header><text>Nothing in the provisions of, or amendments made by,
this section shall be construed as affecting the application of an
accreditation requirement for pharmacies to qualify for bidding in a
competitive acquisition area under section 1847 of the Social Security Act (42
U.S.C. 1395w–3).</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="idD1B74E19B04E463D83B88A8510BE9C82"><enum>(e)</enum><header>Waiver of
1-year reenrollment bar</header><text>In the case of a pharmacy described in
subparagraph (G) of section 1834(a)(20) of the Social Security Act, as added by
subsection (a), whose billing privileges were revoked prior to January 1, 2011,
by reason of noncompliance with subparagraph (F)(i) of such section, the
Secretary of Health and Human Services shall waive any reenrollment bar imposed
pursuant to section 424.535(d) of title 42, Code of Federal Regulations (as in
effect on the date of the enactment of this Act) for such pharmacy to reapply
for such privileges.</text>
</subsection></section><section id="H42CD29D9F3154290B5CC5E09B7C57EA5"><enum>214.</enum><header>Enhanced
payment for mental health services</header><text display-inline="no-display-inline">Section 138(a)(1) of the Medicare
Improvements for Patients and Providers Act of 2008 (Public Law 110–275) is
amended by striking <quote>December 31, 2009</quote> and inserting
<quote>December 31, 2010</quote>.</text>
</section><section id="H513AB0647C9140C090CC2DF9B6257E65"><enum>215.</enum><header>Extension of
ambulance add-ons</header>
<subsection id="H761DA68D28DD4C959DE46302A6EA8E62"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">Section 1834(l)(13)
of the Social Security Act (42 U.S.C. 1395m(l)(13)) is amended—</text>
<paragraph id="H9C53B4B5AFDD435394F650E56BC90EE5"><enum>(1)</enum><text>in
subparagraph (A)—</text>
<subparagraph id="H2C552B6960E44217847BBF7E3446280E"><enum>(A)</enum><text>in
the matter preceding clause (i), by striking <quote>before January 1,
2010</quote> and inserting <quote>before January 1, 2011</quote>; and</text>
</subparagraph><subparagraph id="H78E7571FE4714FD3B023B6A9A8BD65CD"><enum>(B)</enum><text>in
each of clauses (i) and (ii), by striking <quote>before January 1, 2010</quote>
and inserting <quote>before January 1, 2011</quote>.</text>
</subparagraph></paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="HFEA3F8A5397F49B7ABF855DC685AAAC0"><enum>(b)</enum><header>Air ambulance
improvements</header><text>Section 146(b)(1) of the Medicare Improvements for
Patients and Providers Act of 2008 (Public Law 110–275) is amended by striking
<quote>ending on December 31, 2009</quote> and inserting <quote>ending on
December 31, 2010</quote>.</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="H686133D1E47E4064847BEF4B7DC38BF1"><enum>(c)</enum><header>Super rural
ambulance</header><text display-inline="yes-display-inline">Section
1834(l)(12)(A) of the Social Security Act (42 U.S.C. 1395m(l)(12)(A)) is
amended—</text>
<paragraph commented="no" display-inline="no-display-inline" id="H30B988981FD7404DA3E3DB72FCD26A6A"><enum>(1)</enum><text display-inline="yes-display-inline">in the first sentence, by striking
<quote>2010</quote> and inserting <quote>2011</quote>; and</text>
</paragraph><paragraph commented="no" display-inline="no-display-inline" id="HCC7EE1819DB64C0389A28E4DF491C0D0"><enum>(2)</enum><text>by adding at the
end the following new sentence: <quote>For purposes of applying this
subparagraph for ground ambulance services furnished on or after January 1,
2010, and before January 1, 2011, the Secretary shall use the percent increase
that was applicable under this subparagraph to ground ambulance services
furnished during 2009.</quote>.</text>
</paragraph></subsection></section><section commented="no" id="H01990B1E0E2943CBBB9AA75F9E29FC7B"><enum>216.</enum><header>Extension of
geographic floor for work</header><text display-inline="no-display-inline">Section 1848(e)(1)(E) of the Social Security
Act (42 U.S.C. 1395w–4(e)(1)(E)) is amended by striking <quote>before January
1, 2010</quote> and inserting <quote>before January 1, 2011</quote>.</text>
</section><section commented="no" id="H41457088C3204EFB823485060B90BC1B"><enum>217.</enum><header>Extension of
payment for technical component of certain physician pathology
services</header><text display-inline="no-display-inline">Section 542(c) of the
Medicare, Medicaid, and SCHIP Benefits Improvement and Protection Act of 2000
(as enacted into law by section 1(a)(6) of Public Law 106–554), as amended by
section 732 of the Medicare Prescription Drug, Improvement, and Modernization
Act of 2003 (42 U.S.C. 1395w–4 note), section 104 of division B of the Tax
Relief and Health Care Act of 2006 (42 U.S.C. 1395w–4 note), section 104 of the
Medicare, Medicaid, and SCHIP Extension Act of 2007 (Public Law 110–173), and
section 136 of the Medicare Improvements for Patients and Providers Act of 2008
(Public Law 110–275), is amended by striking <quote>and 2009</quote> and
inserting <quote>2009, and 2010</quote>.</text>
</section><section id="H580913DF2C2B4F9A95003813E42A7E2E"><enum>218.</enum><header>Extension of
outpatient hold harmless provision</header>
<subsection id="id95FC61ADDCEB448FA90857EA28CC095A"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">Section
1833(t)(7)(D)(i) of the Social Security Act (42 U.S.C. 1395l(t)(7)(D)(i)) is
amended—</text>
<paragraph id="H54C289045FCB4956AF11087A2819F6CE"><enum>(1)</enum><text>in
subclause (II)—</text>
<subparagraph id="HC9952B874A6748B2969DDDA5A0200913"><enum>(A)</enum><text display-inline="yes-display-inline">in the first sentence, by striking
<quote>2010</quote>and inserting <quote>2011</quote>; and</text>
</subparagraph><subparagraph id="HDE62675C112A4E93A26833B066069FE3"><enum>(B)</enum><text>in
the second sentence, by striking <quote>or 2009</quote> and inserting <quote>,
2009, or 2010</quote>; and</text>
</subparagraph></paragraph><paragraph id="H9BA1D3CA0D534931A3510C5495680EA0"><enum>(2)</enum><text>in
subclause (III), by striking <quote>January 1, 2010</quote> and inserting
<quote>January 1, 2011</quote>.</text>
</paragraph></subsection><subsection id="id2CA6236508E945109159AF564AA3359A"><enum>(b)</enum><header>Permitting all
sole community hospitals To be eligible for hold harmless</header><text>Section
1833(t)(7)(D)(i)(III) of the Social Security Act (42 U.S.C.
1395l(t)(7)(D)(i)(III)) is amended by adding at the end the following new
sentence: <quote>In the case of covered OPD services furnished on or after
January 1, 2010, and before January 1, 2011, the preceding sentence shall be
applied without regard to the 100-bed limitation.</quote>.</text>
</subsection></section><section id="idBC29A521DEA849E9BA361302F0E1F43E"><enum>219.</enum><header>EHR
Clarification</header>
<subsection id="id084C10E29D6D4A3591E70A17B21388D2"><enum>(a)</enum><header>Qualification
for clinic-based physicians</header>
<paragraph id="id9D1F01F0C4B44E8BB8C3831E5F8679BB"><enum>(1)</enum><header>Medicare</header><text>Section
1848(o)(1)(C)(ii) of the Social Security Act (42 U.S.C. 1395w–4(o)(1)(C)(ii))
is amended by striking <quote>setting (whether inpatient or outpatient)</quote>
and inserting <quote>inpatient or emergency room setting</quote>.</text>
</paragraph><paragraph id="idF7FF76D2995D403C8854B561A1D6D67E"><enum>(2)</enum><header>Medicaid</header><text>Section
1903(t)(3)(D) of the Social Security Act (42 U.S.C. 1396b(t)(3)(D)) is amended
by striking <quote>setting (whether inpatient or outpatient)</quote> and
inserting <quote>inpatient or emergency room setting</quote>.</text>
</paragraph></subsection><subsection id="id6CF7B13AFE384A7CB85C8F91B50D3F49"><enum>(b)</enum><header>Effective
date</header><text>The amendments made by subsection (a) shall be effective as
if included in the enactment of the HITECH Act (included in the American
Recovery and Reinvestment Act of 2009 (Public Law 111–5)).</text>
</subsection><subsection id="id2ADFEAB1E0724048A310FCCF03D46602"><enum>(c)</enum><header>Implementation</header><text>Notwithstanding
any other provision of law, the Secretary may implement the amendments made by
this section by program instruction or otherwise.</text>
</subsection></section><section id="idE0DA7E66F3F24590A77741DF75C10144"><enum>220.</enum><header>Extension of
reimbursement for all Medicare part B services furnished by certain indian
hospitals and clinics</header><text display-inline="no-display-inline">Section
1880(e)(1)(A) of the Social Security Act (42 U.S.C. 1395qq(e)(1)(A)) is amended
by striking <quote>5-year period</quote> and inserting <quote>6-year
period</quote>.</text>
</section><section commented="no" display-inline="no-display-inline" id="H41E43DDDFC374E6B84244BE10CA523FD"><enum>221.</enum><header>Extension of
certain payment rules for long-term care hospital services and of moratorium on
the establishment of certain hospitals and facilities</header>
<subsection commented="no" display-inline="no-display-inline" id="H9B25CC6CB52342DD9756090FAD03C675"><enum>(a)</enum><header>Extension of
certain payment rules</header><text>Section 114(c) of the Medicare, Medicaid,
and SCHIP Extension Act of 2007 (42 U.S.C. 1395ww note), as amended by section
4302(a) of the American Recovery and Reinvestment Act (Public Law 111–5), is
amended by striking <quote>3-year period</quote> each place it appears and
inserting <quote>4-year period</quote>.</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="H16720D6ACE4848249070F8A04F3ABF46"><enum>(b)</enum><header>Extension of
moratorium</header><text display-inline="yes-display-inline">Section 114(d)(1)
of such Act (42 U.S.C. 1395ww note), as amended by section 4302(b) of the
American Recovery and Reinvestment Act (Public Law 111–5), in the matter
preceding subparagraph (A), is amended by striking <quote>3-year period</quote>
and inserting <quote>4-year period</quote>.</text>
</subsection></section><section commented="no" id="H1C6EBD56493E408CBD5D465D323290BE"><enum>222.</enum><header>Extension of
the Medicare rural hospital flexibility program</header><text display-inline="no-display-inline">Section 1820(j) of the Social Security Act
(42 U.S.C. 1395i–4(j)) is amended—</text>
<paragraph commented="no" id="H493DD0E50DFD48998699522CDCB373C6"><enum>(1)</enum><text>by striking
<quote>2010, and for</quote> and inserting <quote>2010, for</quote>; and</text>
</paragraph><paragraph commented="no" id="HE59AE04557544F17862BB39061F023B8"><enum>(2)</enum><text>by inserting
<quote>and for making grants to all States under subsection (g), such sums as
may be necessary in fiscal year 2011, to remain available until
expended</quote> before the period at the end.</text>
</paragraph></section><section id="id43810E788A3D49B3BE09E062B43B9311"><enum>223.</enum><header>Extension of
section 508 hospital reclassifications</header>
<subsection id="id8322031D27404C1B9031D03C7ED22204"><enum>(a)</enum><header>In
general</header><text>Subsection (a) of section 106 of division B of the Tax
Relief and Health Care Act of 2006 (42 U.S.C. 1395 note), as amended by section
117 of the Medicare, Medicaid, and SCHIP Extension Act of 2007 (Public Law
110–173) and section 124 of the Medicare Improvements for Patients and
Providers Act of 2008 (Public Law 110–275), is amended by striking
<quote>September 30, 2009</quote> and inserting <quote>September 30,
2010</quote>.</text>
</subsection><subsection id="idC8724B1EB9F04769B4C2CAA2FB90AD45"><enum>(b)</enum><header>Special rule
for fiscal year 2010</header><text>For purposes of implementation of the
amendment made by subsection (a), including (notwithstanding paragraph (3) of
section 117(a) of the Medicare, Medicaid, and SCHIP Extension Act of 2007
(Public Law 110–173), as amended by section 124(b) of the Medicare Improvements
for Patients and Providers Act of 2008 (Public Law 110–275)) for purposes of
the implementation of paragraph (2) of such section 117(a), during fiscal year
2010, the Secretary of Health and Human Services (in this subsection referred
to as the <quote>Secretary</quote>) shall use the hospital wage index that was
promulgated by the Secretary in the Federal Register on August 27, 2009 (74
Fed. Reg. 43754), and any subsequent corrections.</text>
</subsection></section><section id="id7167BFB598F649249EB7424F9FDF8047"><enum>224.</enum><header>Technical
correction related to critical access hospital services</header>
<subsection id="id1F3B78CED4D24395A6B58C69CFF6EAEC"><enum>(a)</enum><header>In
general</header><text>Subsections (g)(2)(A) and (l)(8) of section 1834 of the
Social Security Act (42 U.S.C. 1395m) are each amended by inserting <quote>101
percent of</quote> before <quote>the reasonable costs</quote>.</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="id04A35D0DBECB4BB89062283F363C1B37"><enum>(b)</enum><header>Effective
date</header><text>The amendments made by subsection (a) shall take effect as
if included in the enactment of section 405(a) of the Medicare Prescription
Drug, Improvement, and Modernization Act of 2003 (Public Law 108–173; 117 Stat.
2266).</text>
</subsection></section><section commented="no" id="id184970B160E4470BA4412E0F61078DBB"><enum>225.</enum><header>Extension for
specialized MA plans for special needs individuals</header>
<subsection commented="no" id="idBE0DD71227684519AAE4B6B0CD61B077"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">Section 1859(f)(1) of
the Social Security Act (42 U.S.C. 1395w–28(f)(1)) is amended by striking
<quote>2011</quote> and inserting <quote>2012</quote>.</text>
</subsection><subsection id="HEEB390E24A4F47F98C6125689311AF97"><enum>(b)</enum><header>Temporary
extension of authority To operate but no service area expansion for dual
special needs plans that do not meet certain requirements</header><text>Section
164(c)(2) of the Medicare Improvements for Patients and Providers Act of 2008
(Public Law 110–275) is amended by striking <quote>December 31, 2010</quote>
and inserting <quote>December 31, 2011</quote>.</text>
</subsection></section><section commented="no" display-inline="no-display-inline" id="id798BEBCB177847DD94B48AE493325FA9"><enum>226.</enum><header display-inline="yes-display-inline">Extension of reasonable cost
contracts</header><text display-inline="no-display-inline">Section
1876(h)(5)(C)(ii) of the Social Security Act (42 U.S.C. 1395mm(h)(5)(C)(ii)) is
amended, in the matter preceding subclause (I), by striking <quote>January 1,
2010</quote> and inserting <quote>January 1, 2011</quote>.</text>
</section><section commented="no" id="H439BCD5C257A438191A3A26AB36C7C23"><enum>227.</enum><header>Extension of
particular waiver policy for employer group plans</header><text display-inline="no-display-inline">For plan year 2011 and subsequent plan
years, to the extent that the Secretary of Health and Human Services is
applying the 2008 service area extension waiver policy (as modified in the
April 11, 2008, Centers for Medicare & Medicaid Services' memorandum with
the subject <quote>2009 Employer Group Waiver-Modification of the 2008 Service
Area Extension Waiver Granted to Certain MA Local Coordinated Care
Plans</quote>) to Medicare Advantage coordinated care plans, the Secretary
shall extend the application of such waiver policy to employers who contract
directly with the Secretary as a Medicare Advantage private fee-for-service
plan under section 1857(i)(2) of the Social Security Act (42 U.S.C.
1395w–27(i)(2)) and that had enrollment as of January 1, 2010.</text>
</section><section id="id6F4AA8324DB14929A9B4F29169DB944A"><enum>228.</enum><header>Extension of
continuing care retirement community program</header><text display-inline="no-display-inline">Notwithstanding any other provision of law,
the Secretary of Health and Human Services shall continue to conduct the
Erickson Advantage Continuing Care Retirement Community (CCRC) program under
part C of title XVIII of the Social Security Act through December 31,
2011.</text>
</section><section commented="no" id="H34A4DE6A0DF349CFA133BA6935ECF49D"><enum>229.</enum><header>Funding
outreach and assistance for low-income programs</header>
<subsection commented="no" id="H9EE31FBECED4427B98A2033E426EC4F7"><enum>(a)</enum><header>Additional
funding for State health insurance programs</header><text>Subsection (a)(1)(B)
of section 119 of the Medicare Improvements for Patients and Providers Act of
2008 (42 U.S.C. 1395b–3 note) is amended by striking <quote>(42 U.S.C.
1395w–23(f))</quote> and all that follows through the period at the end and
inserting “(42 U.S.C. 1395w–23(f)), to the Centers for Medicare & Medicaid
Services Program Management Account—</text>
<quoted-block display-inline="no-display-inline" id="H125698A09FC34D02B69109325D0B120B" style="OLC">
<clause commented="no" id="H190100F1F47745BB816895625D686F0A"><enum>(i)</enum><text>for fiscal year
2009, of $7,500,000; and</text>
</clause><clause commented="no" id="HFF522F38370542BFA57828FE14DB04E6"><enum>(ii)</enum><text>for fiscal year
2010, of $6,000,000.</text>
</clause><quoted-block-continuation-text quoted-block-continuation-text-level="subparagraph">Amounts
appropriated under this subparagraph shall remain available until
expended.</quoted-block-continuation-text><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection commented="no" id="H1ED18B7B54004B8A8A96A3CB28853A25"><enum>(b)</enum><header>Additional
funding for area agencies on Aging</header><text>Subsection (b)(1)(B) of such
section 119 is amended by striking <quote>(42 U.S.C. 1395w–23(f))</quote> and
all that follows through the period at the end and inserting “(42 U.S.C.
1395w–23(f)), to the Administration on Aging—</text>
<quoted-block display-inline="no-display-inline" id="H9DB59B0DDA224E1EAB47DA368DA5B38E" style="OLC">
<clause commented="no" id="H261F68AFDCB84A4DB41E416B53E84384"><enum>(i)</enum><text>for fiscal year
2009, of $7,500,000; and</text>
</clause><clause commented="no" id="H560BFB6B7C034E9899C506C9C9CBB90E"><enum>(ii)</enum><text>for fiscal year
2010, of $6,000,000.</text>
</clause><quoted-block-continuation-text quoted-block-continuation-text-level="subparagraph">Amounts
appropriated under this subparagraph shall remain available until
expended.</quoted-block-continuation-text><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection commented="no" id="H6E26C2E6505C4A4DA95E0D654B85CCDA"><enum>(c)</enum><header>Additional
funding for aging and disability resource centers</header><text>Subsection
(c)(1)(B) of such section 119 is amended by striking <quote>(42 U.S.C.
1395w–23(f))</quote> and all that follows through the period at the end and
inserting “(42 U.S.C. 1395w–23(f)), to the Administration on Aging—</text>
<quoted-block display-inline="no-display-inline" id="H93B54AE1B5F64425BE57423E16DA801C" style="OLC">
<clause commented="no" id="HBA03759D121E440E95145F857955B05B"><enum>(i)</enum><text>for fiscal year
2009, of $5,000,000; and</text>
</clause><clause commented="no" id="H9C37405DEF944B8A9F0E3793F243BA52"><enum>(ii)</enum><text>for fiscal year
2010, of $6,000,000.</text>
</clause><quoted-block-continuation-text quoted-block-continuation-text-level="subparagraph">Amounts
appropriated under this subparagraph shall remain available until
expended.</quoted-block-continuation-text><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection commented="no" id="H104273B776D543CD858C50723166D21E"><enum>(d)</enum><header>Additional
funding for contract with the National Center for Benefits and Outreach
Enrollment</header><text>Subsection (d)(2) of such section 119 is amended by
striking <quote>(42 U.S.C. 1395w–23(f))</quote> and all that follows through
the period at the end and inserting “(42 U.S.C. 1395w–23(f)), to the
Administration on Aging—</text>
<quoted-block display-inline="no-display-inline" id="HA0ABB09F008142059EF53C54D9472AE9" style="OLC">
<clause commented="no" id="H693ACD5DFAB44E2ABB287D6B3CCE56C4"><enum>(i)</enum><text>for fiscal year
2009, of $5,000,000; and</text>
</clause><clause commented="no" id="H71BD36561D9F4C4781DEF69A2EEAA5F3"><enum>(ii)</enum><text>for fiscal year
2010, of $2,000,000.</text>
</clause><quoted-block-continuation-text quoted-block-continuation-text-level="subparagraph">Amounts
appropriated under this subparagraph shall remain available until
expended.</quoted-block-continuation-text><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection></section><section id="id43B55255897544318E2397B94CDA6C78"><enum>230.</enum><header>Family-to-family
health information centers</header><text display-inline="no-display-inline">Section 501(c)(1)(A)(iii) of the Social
Security Act (42 U.S.C. 701(c)(1)(A)(iii)) is amended by striking <quote>fiscal
year 2009</quote> and inserting <quote>each of fiscal years 2009 through
2011</quote>.</text>
</section><section commented="no" id="idDD8D7076164149BDA03F9C142266BE55"><enum>231.</enum><header>Implementation
funding</header><text display-inline="no-display-inline">For purposes of
carrying out the provisions of, and amendments made by, this Act that relate to
titles XVIII and XIX of the Social Security Act, there are appropriated to the
Secretary of Health and Human Services for the Centers for Medicare &
Medicaid Services Program Management Account, from amounts in the general fund
of the Treasury not otherwise appropriated, $100,000,000. Amounts appropriated
under the preceding sentence shall remain available until expended.</text>
</section><section id="id48DB72120B884B408EC9C168E0FAB4C6" section-type="subsequent-section"><enum>232.</enum><header>Extension of ARRA
increase in FMAP</header><text display-inline="no-display-inline">Section 5001
of the American Recovery and Reinvestment Act of 2009 (Public Law 111–5) is
amended—</text>
<paragraph id="id205B6B757BFC4B5D8DBF2669555621D6"><enum>(1)</enum><text>in
subsection (a)(3), by striking <quote>first calendar quarter</quote> and
inserting <quote>first 3 calendar quarters</quote>;</text>
</paragraph><paragraph id="id748D664FEAA34FC99421CD268D53F311"><enum>(2)</enum><text>in
subsection (c)—</text>
<subparagraph id="id72CE55A698794D3F995C06BC6597CBD0"><enum>(A)</enum><text>in paragraph
(2)(B), by striking <quote>July 1, 2010</quote> and inserting <quote>January 1,
2011</quote>;</text>
</subparagraph><subparagraph id="id40998A0378BD4C8C81E17586CC7CB8E4"><enum>(B)</enum><text>in paragraph
(3)(B)(i), by striking <quote>July 1, 2010</quote> each place it appears and
inserting <quote>January 1, 2011</quote>; and</text>
</subparagraph><subparagraph id="id36059EB6DA0840FC8BDFB94D4A52948E"><enum>(C)</enum><text>in paragraph
(4)(C)(ii), by striking <quote>the 3-consecutive-month period beginning with
January 2010</quote> and inserting <quote>any 3-consecutive-month period that
begins after December 2009 and ends before January 2011</quote>;</text>
</subparagraph></paragraph><paragraph id="id81AEEA4883AB45139F764FEEECAD104F"><enum>(3)</enum><text>in
subsection (g)—</text>
<subparagraph id="id35D4432E46AC463281412F5B15133A5E"><enum>(A)</enum><text>in paragraph (1),
by striking <quote>September 30, 2011</quote> and inserting <quote>March 31,
2012</quote>;</text>
</subparagraph><subparagraph id="idA874CBB7ACEA4175A80464C1145F6CCA"><enum>(B)</enum><text>in paragraph
(2)—</text>
<clause id="idF8D7C0F563534B6FB89186E996BAD4BA"><enum>(i)</enum><text>by
inserting <quote>of such Act</quote> after <quote>1923</quote>; and</text>
</clause><clause id="idC6124D5E707A4F8895C937D975C72803"><enum>(ii)</enum><text>by
adding at the end the following new sentence: <quote>Voluntary contributions by
a political subdivision to the non-Federal share of expenditures under the
State Medicaid plan or to the non-Federal share of payments under section 1923
of the Social Security Act shall not be considered to be required contributions
for purposes of this section.</quote>; and</text>
</clause></subparagraph><subparagraph id="id42F8EF59E9784D54B09FD369760D12AE"><enum>(C)</enum><text>by adding at the
end the following:</text>
<quoted-block display-inline="no-display-inline" id="idD66BDEA025624EDBA4CE3B830B602E1D" style="OLC">
<paragraph id="id23188C0B908247E283040AF3F7D86CC1"><enum>(3)</enum><header>Certification
by chief executive officer</header><text>No additional Federal funds shall be
paid to a State as a result of this section with respect to a calendar quarter
occurring during the period beginning on January 1, 2011, and ending on June
30, 2011, unless, not later than 45 days after the date of enactment of this
paragraph, the chief executive officer of the State certifies that the State
will request and use such additional Federal
funds.</text>
</paragraph><after-quoted-block>;
and</after-quoted-block></quoted-block>
</subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="idAB22AE3979D74733836FF29129900A60"><enum>(4)</enum><text>in subsection
(h)(3), by striking <quote>December 31, 2010</quote> and inserting <quote>June
30, 2011</quote>.</text>
</paragraph></section><section commented="no" id="H5EAADFDB3D3B4ED5960146F8C5CB2EF9"><enum>233.</enum><header> Extension of
gainsharing demonstration</header>
<subsection commented="no" id="HDD320A4FC000451FAB3B014999F12407"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">Subsection (d)(3) of
section 5007 of the Deficit Reduction Act of 2005 (Public Law 109–171) is
amended by inserting <quote>(or 21 months after the date of the enactment of
the <short-title>American Workers, State, and Business
Relief Act of 2010</short-title>, in the case of a demonstration project in
operation as of October 1, 2008)</quote> after <quote>December 31,
2009</quote>.</text>
</subsection><subsection commented="no" id="HBDFE3D08FF9D47F096248B07CCDA854D"><enum>(b)</enum><header>Funding</header>
<paragraph commented="no" id="H14A0DA106C3E44B2A919D539B875A2D5"><enum>(1)</enum><header>In
general</header><text display-inline="yes-display-inline">Subsection (f)(1) of
such section is amended by inserting <quote>and for fiscal year 2010,
$1,600,000,</quote> after <quote>$6,000,000,</quote>.</text>
</paragraph><paragraph commented="no" id="H4E5AF45DC5B74213A5EE5D458A09D065"><enum>(2)</enum><header>Availability</header><text>Subsection
(f)(2) of such section is amended by striking <quote>2010</quote> and inserting
<quote>2014 or until expended</quote>.</text>
</paragraph></subsection><subsection commented="no" id="H0BB1E68929714E43B99462AE0A9608D0"><enum>(c)</enum><header>Reports</header>
<paragraph commented="no" id="H7730116DEE0941A68B2E84C4EAF319F2"><enum>(1)</enum><header>Quality
improvement and savings</header><text>Subsection (e)(3) of such section is
amended by striking <quote>December 1, 2008</quote> and inserting <quote>18
months after the date of the enactment of the <short-title>American Workers, State, and Business Relief Act of
2010</short-title></quote>.</text>
</paragraph><paragraph commented="no" display-inline="no-display-inline" id="HCA6ACD613CFC477782640827475661B9"><enum>(2)</enum><header>Final
report</header><text>Subsection (e)(4) of such section is amended by striking
<quote>May 1, 2010</quote> and inserting <quote>42 months after the date of the
enactment of the <short-title>American Workers, State, and
Business Relief Act of 2010</short-title></quote>.</text>
</paragraph></subsection></section></subtitle><subtitle id="id7EA05AC5D8B84F4FB4389A98583EA9B4"><enum>C</enum><header>Other
provisions</header>
<section commented="no" id="id32A0EF52A4E64BD183753E024C7649E2"><enum>241.</enum><header>Extension of
use of 2009 poverty guidelines</header><text display-inline="no-display-inline">Section 1012 of the Department of Defense
Appropriations Act, 2010 (Public Law 111–118) is amended—</text>
<paragraph commented="no" id="id0527FE1C16CD46588F9A3B9D71E1FE4A"><enum>(1)</enum><text display-inline="yes-display-inline">by striking <quote>before March 31,
2010</quote>; and</text>
</paragraph><paragraph commented="no" id="id6D5154FFCCF840658BD0A3A5579D3454"><enum>(2)</enum><text>by inserting
<quote>for 2011</quote> after <quote>until updated poverty
guidelines</quote>.</text>
</paragraph></section><section commented="no" id="id3D8F13D5EC0A48FD8508AC634140BBF3"><enum>242.</enum><header>Refunds
disregarded in the administration of Federal programs and federally assisted
programs</header>
<subsection commented="no" id="idB0319DE977514CD7ADFB7BAF653AB903"><enum>(a)</enum><header>In
general</header><text>Subchapter A of chapter 65 is amended by adding at the
end the following new section:</text>
<quoted-block act-name="" id="idC874C762C604477D9CEF60BE81DB7407" style="OLC">
<section commented="no" id="id0A63DA377FD54F85AFA8A95736FA6B0A"><enum>6409.</enum><header>Refunds
disregarded in the administration of Federal programs and federally assisted
programs</header>
<subsection commented="no" id="id6C2F60D7B06D4EF3BAE2C1BC818D6DF7"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">Notwithstanding any
other provision of law, any refund (or advance payment with respect to a
refundable credit) made to any individual under this title shall not be taken
into account as income, and shall not be taken into account as resources for a
period of 12 months from receipt, for purposes of determining the eligibility
of such individual (or any other individual) for benefits or assistance (or the
amount or extent of benefits or assistance) under any Federal program or under
any State or local program financed in whole or in part with Federal
funds.</text>
</subsection><subsection commented="no" id="idE44003B5C516476B9C84C8D974BF93C5"><enum>(b)</enum><header>Termination</header><text display-inline="yes-display-inline">Subsection (a) shall not apply to any
amount received after December 31,
2010.</text>
</subsection></section><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection commented="no" id="id4F479243017D4B91B93DFB6AC957E3CF"><enum>(b)</enum><header>Clerical
amendment</header><text>The table of sections for such subchapter is amended by
adding at the end the following new item:</text>
<quoted-block display-inline="no-display-inline" id="id49F6449B7A804E80A2AB538F37E4F34E" style="OLC">
<toc>
<toc-entry bold="off" level="section">Sec. 6409. Refunds disregarded in
the administration of Federal programs and federally assisted
programs.</toc-entry>
</toc>
<after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection commented="no" id="idA199AEB88EC548D6B4493F5270BE9F17"><enum>(c)</enum><header>Effective
date</header><text>The amendments made by this section shall apply to amounts
received after December 31, 2009.</text>
</subsection></section><section id="id22D4D7246EA84176B0D7C0DEA24ADD9D"><enum>243.</enum><header>State court
improvement program</header><text display-inline="no-display-inline">Section
438 of the Social Security Act (42 U.S.C. 629h) is amended—</text>
<paragraph id="id2F115F54657746B4A0293F32239E324D"><enum>(1)</enum><text>in
subsection (c)(2)(A), by striking <quote>2010</quote> and inserting
<quote>2011</quote>; and</text>
</paragraph><paragraph commented="no" display-inline="no-display-inline" id="id6CA10512AA244A1EA541FCD61659B43C"><enum>(2)</enum><text>in subsection
(e), by striking <quote>2010</quote> and inserting <quote>2011</quote>.</text>
</paragraph></section><section id="id6EBF563955F6459C90B9D5DC412FF405"><enum>244.</enum><header>Extension of
national flood insurance program</header><text display-inline="no-display-inline">Section 129 of the Continuing Appropriations
Resolution, 2010 (Public Law 111–68), as amended by section 1005 of Public Law
111–118, is further amended by striking <quote>by substituting</quote> and all
that follows through the period at the end, and inserting <quote>by
substituting December 31, 2010, for the date specified in each such
section.</quote>. The amendment made by this section shall be considered to
have taken effect on February 28, 2010.</text>
</section><section id="idCB8D9E6070EF49A499FF963ED475899C" section-type="subsequent-section"><enum>245.</enum><header>Emergency disaster
assistance</header>
<subsection id="idA5D830AE7B304B29916072E4462E7179"><enum>(a)</enum><header>Definitions</header><text display-inline="yes-display-inline">Except as otherwise provided in this
section, in this section:</text>
<paragraph id="IDCF80C7678E1F46BC864FA8EDCFF0E9D8"><enum>(1)</enum><header>Disaster
county</header>
<subparagraph id="id2444AFD6196B48E68F72A097C6533F69"><enum>(A)</enum><header>In
general</header><text>The term <term>disaster county</term> means a county
included in the geographic area covered by a qualifying natural disaster
declaration for the 2009 crop year.</text>
</subparagraph><subparagraph id="id58D0CCBE730E4AD0854DD5CFCDA0710E"><enum>(B)</enum><header>Exclusion</header><text>The
term <term>disaster county</term> does not include a contiguous county.</text>
</subparagraph></paragraph><paragraph id="id1FB4F2E886BD49F189D6433A3CDEB427"><enum>(2)</enum><header>Eligible
aquaculture producer</header><text>The term <term>eligible aquaculture
producer</term> means an aquaculture producer that during the 2009 calendar
year, as determined by the Secretary—</text>
<subparagraph id="id7EC0116075384F24A4AE8EF491486393"><enum>(A)</enum><text>produced an
aquaculture species for which feed costs represented a substantial percentage
of the input costs of the aquaculture operation; and</text>
</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="idC5C2E2ECB6BD4EDEB351ACA18F980972"><enum>(B)</enum><text>experienced a
substantial price increase of feed costs above the previous 5-year
average.</text>
</subparagraph></paragraph><paragraph id="idD55EFD82924E41238DD20131D5269351"><enum>(3)</enum><header>Eligible
producer</header><text>The term <term>eligible producer</term> means an
agricultural producer in a disaster county.</text>
</paragraph><paragraph id="id51A119C299854908B805BBFB750C16C0"><enum>(4)</enum><header>Eligible
specialty crop producer</header><text>The term <term>eligible specialty crop
producer</term> means an agricultural producer that, for the 2009 crop year, as
determined by the Secretary—</text>
<subparagraph id="idDE289E9A5069418C8E07C945C508C36F"><enum>(A)</enum><text>produced, or was
prevented from planting, a specialty crop; and</text>
</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id80028DEFE10841FFA92A161349A22914"><enum>(B)</enum><text>experienced crop
losses in a disaster county due to drought, excessive rainfall, or a related
condition.</text>
</subparagraph></paragraph><paragraph id="idB30A00860EF14FA7A825941F34051E4A"><enum>(5)</enum><header>Qualifying
natural disaster declaration</header><text>The term <term>qualifying natural
disaster declaration</term> means a natural disaster declared by the Secretary
for production losses under section 321(a) of the Consolidated Farm and Rural
Development Act (7 U.S.C. 1961(a)).</text>
</paragraph><paragraph id="id3B5FCBEC23374693BD09CDBA6989B7A9"><enum>(6)</enum><header>Secretary</header><text>The
term <term>Secretary</term> means the Secretary of Agriculture.</text>
</paragraph><paragraph id="id12DDFBBAACEF4C70B74B2551446BE827"><enum>(7)</enum><header>Specialty
crop</header><text>The term <term>specialty crop</term> has the meaning given
the term in section 3 of the Specialty Crops Competitiveness Act of 2004
(Public Law 108–465; 7 U.S.C. 1621 note).</text>
</paragraph></subsection><subsection id="idA3594BF32F974EEF8D1B6751B1350B7E"><enum>(b)</enum><header>Supplemental
direct payment</header>
<paragraph id="idF590596A2C1B43D68C3C1DE17527F903"><enum>(1)</enum><header>In
general</header><text display-inline="yes-display-inline">Of the funds of the
Commodity Credit Corporation, the Secretary shall use such sums as are
necessary to make supplemental payments under sections 1103 and 1303 of the
Food, Conservation, and Energy Act of 2008 (7 U.S.C. 8713, 8753) to eligible
producers on farms located in disaster counties that had at least 1 crop of
economic significance (other than fruits and vegetables or crops intended for
grazing) suffer at least a 5-percent crop loss due to a natural disaster,
including quality losses, as determined by the Secretary, in an amount equal to
90 percent of the direct payment the eligible producers received for the 2009
crop year on the farm.</text>
</paragraph><paragraph id="id1A9CD0A711FD45F499E02BAC6956A632"><enum>(2)</enum><header>ACRE
program</header><text>Eligible producers that received payments under section
1105 of the Food, Conservation, and Energy Act of 2008 (7 U.S.C. 8715) for the
2009 crop year and that otherwise meet the requirements of paragraph (1) shall
be eligible to receive supplemental payments under that paragraph in an amount
equal to 112.5 percent of the reduced direct payment the eligible producers
received for the 2009 crop year under section 1103 or 1303 of the Food,
Conservation, and Energy Act of 2008 (7 U.S.C. 8713, 8753).</text>
</paragraph><paragraph id="id0194DDE90E7044878A6C9094D0FA57F7"><enum>(3)</enum><header>Relationship to
other law</header><text>Assistance received under this subsection shall be
included in the calculation of farm revenue for the 2009 crop year under
section 531(b)(4)(A) of the Federal Crop Insurance Act (7 U.S.C. 1531(b)(4)(A))
and section 901(b)(4)(A) of the Trade Act of 1974 (19 U.S.C.
2497(b)(4)(A)).</text>
</paragraph></subsection><subsection id="id5E448991E7B44981B96C20173963480D"><enum>(c)</enum><header>Specialty crop
assistance</header>
<paragraph id="ID82f819c902494f2aa6dab0d80a348086"><enum>(1)</enum><header>In
general</header><text>Of the funds of the Commodity Credit Corporation, the
Secretary shall use not more than $300,000,000, to remain available until
September 30, 2011, to carry out a program of grants to States to assist
eligible specialty crop producers for losses due to a natural disaster
affecting the 2009 crops, of which not more than—</text>
<subparagraph id="IDa3badec8cddb414b83dd3f59de1797a0"><enum>(A)</enum><text>$150,000,000
shall be used to assist eligible specialty crop producers in counties that have
been declared a disaster as the result of drought; and</text>
</subparagraph><subparagraph id="IDf9a1b3d4d3bf4984a11b05f5cc7bbce8"><enum>(B)</enum><text>$150,000,000
shall be used to assist eligible specialty crop producers in counties that have
been declared a disaster as the result of excessive rainfall or a related
condition.</text>
</subparagraph></paragraph><paragraph id="ID61e32c4e5d4d4273a484d66b0ebf760f"><enum>(2)</enum><header>Notification</header><text>Not
later than 60 days after the date of enactment of this Act, the Secretary shall
notify the State department of agriculture (or similar entity) in each State of
the availability of funds to assist eligible specialty crop producers,
including such terms as are determined by the Secretary to be necessary for the
equitable treatment of eligible specialty crop producers.</text>
</paragraph><paragraph id="IDbb33fd05bf5e48ad801717864b1969fc"><enum>(3)</enum><header>Provision of
grants</header>
<subparagraph id="id44555494F8104834B34BF0C575C315E9"><enum>(A)</enum><header>In
general</header><text>The Secretary shall make grants to States for disaster
counties on a pro rata basis based on the value of specialty crop losses in
those counties during the 2009 calendar year, as determined by the
Secretary.</text>
</subparagraph><subparagraph id="ID041259a5bf1b432d9f6e50005931636f"><enum>(B)</enum><header>Timing</header><text>Not
later than 120 days after the date of enactment of this Act, the Secretary
shall make grants to States to provide assistance under this subsection.</text>
</subparagraph><subparagraph id="id998EC3940AE7456A860C85C7775C517C"><enum>(C)</enum><header>Maximum
grant</header><text>The maximum amount of a grant made to a State for counties
described in paragraph (1)(B) may not exceed $40,000,000.</text>
</subparagraph></paragraph><paragraph id="IDe29f7d3901504025a055955df5260c6c"><enum>(4)</enum><header>Requirements</header><text>The
Secretary shall make grants under this subsection only to States that
demonstrate to the satisfaction of the Secretary that the State will—</text>
<subparagraph id="ID78812492eb504a7eb1ddc42aa43c6269"><enum>(A)</enum><text>use grant funds
to assist eligible specialty crop producers;</text>
</subparagraph><subparagraph id="ID2be928101d624ebb9a51ef63f963ef85"><enum>(B)</enum><text>provide
assistance to eligible specialty crop producers not later than 90 days after
the date on which the State receives grant funds; and</text>
</subparagraph><subparagraph id="IDfa52038494bf4fc48b6844fcdb5acd19"><enum>(C)</enum><text>not later than 30
days after the date on which the State provides assistance to eligible
specialty crop producers, submit to the Secretary a report that
describes—</text>
<clause id="ID4f7fc5fb6e02473bb3824436f7cc3052"><enum>(i)</enum><text>the
manner in which the State provided assistance;</text>
</clause><clause id="ID3fef5bc1f5df4ef399ff20fd6d20aef2"><enum>(ii)</enum><text>the
amounts of assistance provided by type of specialty crop; and</text>
</clause><clause id="IDfc106570368e4856b56c3851a5f52129"><enum>(iii)</enum><text>the
process by which the State determined the levels of assistance to eligible
specialty crop producers.</text>
</clause></subparagraph></paragraph><paragraph id="IDf9a9f62e707e408abb06ff2accffbff9"><enum>(5)</enum><header>Prohibition</header><text>An
eligible specialty crop producer that receives assistance under this subsection
shall be ineligible to receive assistance under subsection (b).</text>
</paragraph><paragraph commented="no" display-inline="no-display-inline" id="id95E377C21FE6405CBB90F1D338BABAE1"><enum>(6)</enum><header>Relation to
other law</header><text>Assistance received under this subsection shall be
included in the calculation of farm revenue for the 2009 crop year under
section 531(b)(4)(A) of the Federal Crop Insurance Act (7 U.S.C. 1531(b)(4)(A))
and section 901(b)(4)(A) of the Trade Act of 1974 (19 U.S.C.
2497(b)(4)(A)).</text>
</paragraph></subsection><subsection id="idB80A6787D7914CB8B073729E0C370086"><enum>(d)</enum><header>Cottonseed
assistance</header>
<paragraph id="idE7E79C9105134B01BCDD2E498FDF4C0A"><enum>(1)</enum><header>In
general</header><text>Of the funds of the Commodity Credit Corporation, the
Secretary shall use not more than $42,000,000 to provide supplemental
assistance to eligible producers and first-handlers of the 2009 crop of
cottonseed in a disaster county.</text>
</paragraph><paragraph id="IDbc8ddbbf46a04b9b8356d82c95e2ee61"><enum>(2)</enum><header>General
terms</header><text>Except as otherwise provided in this subsection, the
Secretary shall provide disaster assistance under this subsection under the
same terms and conditions as assistance provided under section 3015 of the
Emergency Agricultural Disaster Assistance Act of 2006 (title III of Public Law
109–234; 120 Stat. 477).</text>
</paragraph><paragraph id="ID74521e56fa614a2d985781be4d8a75fc"><enum>(3)</enum><header>Distribution of
assistance</header><text>The Secretary shall distribute assistance to first
handlers for the benefit of eligible producers in a disaster county in an
amount equal to the product obtained by multiplying—</text>
<subparagraph commented="no" display-inline="no-display-inline" id="id782CA8683C5448A69B403F81F4877593"><enum>(A)</enum><text>the payment rate,
as determined under paragraph (4); and</text>
</subparagraph><subparagraph id="id020438B3668946189264EA1743D82D36"><enum>(B)</enum><text>the
county-eligible production, as determined under paragraph (5).</text>
</subparagraph></paragraph><paragraph id="IDf3a04203d40c4de492199ab676bbe5cf"><enum>(4)</enum><header>Payment
rate</header><text>The payment rate shall be equal to the quotient obtained by
dividing—</text>
<subparagraph id="id11AA7C1249C54825AFCA75400D835546"><enum>(A)</enum><text>the sum of the
county-eligible production, as determined under paragraph (5); by</text>
</subparagraph><subparagraph id="id6CBE94F39ACC491491AA7463563EF951"><enum>(B)</enum><text>the total funds
made available to carry out this subsection.</text>
</subparagraph></paragraph><paragraph id="IDd3a9788e98654718a29699ba3c952733"><enum>(5)</enum><header>County-eligible
production</header><text>The county-eligible production shall be equal to the
product obtained by multiplying—</text>
<subparagraph id="ID75625a036e0142699214754a62f64982"><enum>(A)</enum><text>the number of
acres planted to cotton in the disaster county, as reported to the Secretary by
first-handlers;</text>
</subparagraph><subparagraph id="ID29ec00f8fd3c48259a86536f101eed6b"><enum>(B)</enum><text>the expected
cotton lint yield for the disaster county, as determined by the Secretary based
on the best available information; and</text>
</subparagraph><subparagraph id="ID5253ccd4dcf94e82b507a0e1c37823f8"><enum>(C)</enum><text>the national
average seed-to-lint ratio, as determined by the Secretary based on the best
available information for the 5 crop years immediately preceding the 2009 crop,
excluding the year in which the average ratio was the highest and the year in
which the average ratio was the lowest in such period.</text>
</subparagraph></paragraph></subsection><subsection id="idE12710F9D10D43DBAC609FAE48FB8231"><enum>(e)</enum><header>Aquaculture
assistance</header>
<paragraph id="ID8df4c7ff550c47e982e8fc4c4cfe4c64"><enum>(1)</enum><header>Grant
program</header>
<subparagraph id="ID2198a83c81214573aac51e8e7a1571ff"><enum>(A)</enum><header>In
general</header><text>Of the funds of the Commodity Credit Corporation, the
Secretary shall use not more than $25,000,000, to remain available until
September 30, 2011, to carry out a program of grants to States to assist
eligible aquaculture producers for losses associated with high feed input costs
during the 2009 calendar year.</text>
</subparagraph><subparagraph id="ID03d23108b28c497eb40c72bbf8347aa4"><enum>(B)</enum><header>Notification</header><text>Not
later than 60 days after the date of enactment of this Act, the Secretary shall
notify the State department of agriculture (or similar entity) in each State of
the availability of funds to assist eligible aquaculture producers, including
such terms as are determined by the Secretary to be necessary for the equitable
treatment of eligible aquaculture producers.</text>
</subparagraph><subparagraph id="ID42192ff767754cc184a2559b2900184f"><enum>(C)</enum><header>Provision of
grants</header>
<clause id="ID2b01e362d2054f43be47dde9ad595728"><enum>(i)</enum><header>In
general</header><text>The Secretary shall make grants to States under this
subsection on a pro rata basis based on the amount of aquaculture feed used in
each State during the 2008 calendar year, as determined by the
Secretary.</text>
</clause><clause id="IDa5a816904bba4899b6f0f525f37ae731"><enum>(ii)</enum><header>Timing</header><text>Not
later than 120 days after the date of enactment of this Act, the Secretary
shall make grants to States to provide assistance under this subsection.</text>
</clause></subparagraph><subparagraph id="IDf088a370d09b4954b02bf1200011f3e5"><enum>(D)</enum><header>Requirements</header><text>The
Secretary shall make grants under this subsection only to States that
demonstrate to the satisfaction of the Secretary that the State will—</text>
<clause id="ID3ac69c474baf43e2b2e95eb1ece4c30c"><enum>(i)</enum><text>use
grant funds to assist eligible aquaculture producers;</text>
</clause><clause id="ID9ff30b4432f842ab877270dc2711731a"><enum>(ii)</enum><text>provide
assistance to eligible aquaculture producers not later than 60 days after the
date on which the State receives grant funds; and</text>
</clause><clause id="IDdeca00340068495f8b13f41ec6780c6c"><enum>(iii)</enum><text>not
later than 30 days after the date on which the State provides assistance to
eligible aquaculture producers, submit to the Secretary a report that
describes—</text>
<subclause id="ID10314a30d2e74a9e8832ebc2cb456e68"><enum>(I)</enum><text>the
manner in which the State provided assistance;</text>
</subclause><subclause id="ID380955dab13d4eac99d7b30b6a04831a"><enum>(II)</enum><text>the
amounts of assistance provided per species of aquaculture; and</text>
</subclause><subclause id="ID91ae317423984f009bd8d58345d6332b"><enum>(III)</enum><text>the process by
which the State determined the levels of assistance to eligible aquaculture
producers.</text>
</subclause></clause></subparagraph></paragraph><paragraph id="ID591a2c10646d4a22a16f0aeb80ebf568"><enum>(2)</enum><header>Reduction in
payments</header><text>An eligible aquaculture producer that receives
assistance under this subsection shall not be eligible to receive any other
assistance under the supplemental agricultural disaster assistance program
established under section 531 of the Federal Crop Insurance Act (7 U.S.C. 1531)
and section 901 of the Trade Act of 1974 (19 U.S.C. 2497) for any losses in
2009 relating to the same species of aquaculture.</text>
</paragraph><paragraph id="ID03d49fbddd6941419ff08974a652c559"><enum>(3)</enum><header>Report to
Congress</header><text>Not later than 240 days after the date of enactment of
this Act, the Secretary shall submit to the appropriate committees of Congress
a report that—</text>
<subparagraph id="IDf4798e6e08a348e58e6d31ad89768255"><enum>(A)</enum><text>describes in
detail the manner in which this subsection has been carried out; and</text>
</subparagraph><subparagraph id="ID95081d1a094749118932bb20ad53c41c"><enum>(B)</enum><text>includes the
information reported to the Secretary under paragraph (1)(D)(iii).</text>
</subparagraph></paragraph></subsection><subsection id="IDba7e5f52427941b2b43e2b9a49661067"><enum>(f)</enum><header>Hawaii
transportation cooperative</header><text>Notwithstanding any other provision of
law, the Secretary shall use $21,000,000 of funds of the Commodity Credit
Corporation to make a payment to an agricultural transportation cooperative in
the State of Hawaii, the members of which are eligible to participate in the
commodity loan program of the Farm Service Agency, for assistance to maintain
and develop employment.</text>
</subsection><subsection id="ID80e4c3157a9b4271a8e2aaf01e0cc3ea"><enum>(g)</enum><header>Livestock
forage disaster program</header>
<paragraph id="id3F81BE732AEE48D3B778272DDDAE4672"><enum>(1)</enum><header>Definition of
disaster county</header><text>In this subsection:</text>
<subparagraph id="idECC339F349B447D587AE5FD7DF3C8938"><enum>(A)</enum><header>In
general</header><text>The term <term>disaster county</term> means a county
included in the geographic area covered by a qualifying natural disaster
declaration announced by the Secretary in calendar year 2009.</text>
</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id7AD433E89ACD432C817DA051F174F05E"><enum>(B)</enum><header>Inclusion</header><text>The
term <term>disaster county</term> includes a contiguous county.</text>
</subparagraph></paragraph><paragraph id="id3F2E5334A2C54AD9A990BB2B1E50A907"><enum>(2)</enum><header>Payments</header><text>Of
the funds of the Commodity Credit Corporation, the Secretary shall use not more
than $50,000,000 to carry out a program to make payments to eligible producers
that had grazing losses in disaster counties in calendar year 2009.</text>
</paragraph><paragraph id="idF215FDE04BFD40928CF1908C9A9B5191"><enum>(3)</enum><header>Criteria</header>
<subparagraph id="id805EC4AEDC564834B92365B0C1E71B77"><enum>(A)</enum><header>In
general</header><text>Except as provided in subparagraph (B), assistance under
this subsection shall be determined under the same criteria as are used to
carry out the programs under section 531(d) of the Federal Crop Insurance Act
(7 U.S.C. 1531(d)) and section 901(d) of the Trade Act of 1974 (19 U.S.C.
2497(d)).</text>
</subparagraph><subparagraph id="idA1F53AE847204F74B8280C8BA60CF4A7"><enum>(B)</enum><header>Drought
intensity</header><text>For purposes of this subsection, an eligible producer
shall not be required to meet the drought intensity requirements of section
531(d)(3)(D)(ii) of the Federal Crop Insurance Act (7 U.S.C. 1531(d)(3)(D)(ii))
and section 901(d)(3)(D)(ii) of the Trade Act of 1974 (19 U.S.C.
2497(d)(3)(D)(ii)).</text>
</subparagraph></paragraph><paragraph id="id19711993D6804BCB9E037E2B0169A028"><enum>(4)</enum><header>Amount</header><text>Assistance
under this subsection shall be in an amount equal to 1 monthly payment using
the monthly payment rate under section 531(d)(3)(B) of the Federal Crop
Insurance Act (7 U.S.C. 1531(d)(3)(B)) and section 901(d)(3)(B) of the Trade
Act of 1974 (19 U.S.C. 2497(d)(3)(B)).</text>
</paragraph><paragraph commented="no" display-inline="no-display-inline" id="ID4f6fa4df338c4642956293dc8f95368c"><enum>(5)</enum><header>Relation to
other law</header><text>An eligible producer that receives assistance under
this subsection shall be ineligible to receive assistance for 2009 grazing
losses under the program carried out under section 531(d) of the Federal Crop
Insurance Act (7 U.S.C. 1531(d)) and section 901(d) of the Trade Act of 1974
(19 U.S.C. 2497(d)).</text>
</paragraph></subsection><subsection id="ID62cc2efa26cf42ea8facdf8885c4ad7e"><enum>(h)</enum><header>Emergency loans
for poultry producers</header>
<paragraph id="idE95DF579DBE4403098DECEFFAE58B281"><enum>(1)</enum><header>Definitions</header><text>In
this subsection:</text>
<subparagraph id="id1E44CE74AFAF427AA5A3B4F3E1D9D58F"><enum>(A)</enum><header>Announcement
date</header><text>The term <term>announcement date</term> means the date on
which the Secretary announces the emergency loan program under this
subsection.</text>
</subparagraph><subparagraph id="id405E2147989F4840983FFF0C2A4B11E0"><enum>(B)</enum><header>Poultry
integrator</header><text>The term <term>poultry integrator</term> means a
poultry integrator that filed proceedings under chapter 11 of title 11, United
States Code, in United States Bankruptcy Court during the 30-day period
beginning on December 1, 2008.</text>
</subparagraph></paragraph><paragraph id="ID1af55a923a5c4dc0a5c67354dd016ba3"><enum>(2)</enum><header>Loan
program</header>
<subparagraph id="id5DDC068039554A36804F039E554B3128"><enum>(A)</enum><header>In
general</header><text>Of the funds of the Commodity Credit Corporation, the
Secretary shall use not more than $75,000,000, to remain available until
expended, for the cost of making no-interest emergency loans available to
poultry producers that meet the requirements of this subsection.</text>
</subparagraph><subparagraph id="id369C8C7B527748CD861937A98A4E2F5E"><enum>(B)</enum><header>Terms and
conditions</header><text>Except as otherwise provided in this subsection,
emergency loans under this subsection shall be subject to such terms and
conditions as are determined by the Secretary.</text>
</subparagraph></paragraph><paragraph id="ID726d8df8ac934af9b4916b480e565ad3"><enum>(3)</enum><header>Loans</header>
<subparagraph id="ID8aa73296e1a44352a002aaf18975e340"><enum>(A)</enum><header>In
general</header><text>An emergency loan made to a poultry producer under this
subsection shall be for the purpose of providing financing to the poultry
producer in response to financial losses associated with the termination or
nonrenewal of any contract between the poultry producer and a poultry
integrator.</text>
</subparagraph><subparagraph id="IDfd8632a06bef44ac8656dd5ac6035dcc"><enum>(B)</enum><header>Eligibility</header>
<clause id="idAA4E9F9B99BB45529C85932296004CCB"><enum>(i)</enum><header>In
general</header><text>To be eligible for an emergency loan under this
subsection, not later than 90 days after the announcement date, a poultry
producer shall submit to the Secretary evidence that—</text>
<subclause id="idBFF326116E3D44EFBAD071CBBDBDFD32"><enum>(I)</enum><text>the
contract of the poultry producer described in subparagraph (A) was not
continued; and</text>
</subclause><subclause id="id51D1793CF098470E947D76ACB33A5F8C"><enum>(II)</enum><text>no
similar contract has been awarded subsequently to the poultry producer.</text>
</subclause></clause><clause id="id728C93999EBB490AB148A882BCD95965"><enum>(ii)</enum><header>Requirement to
offer loans</header><text>Notwithstanding any other provision of law, if a
poultry producer meets the eligibility requirements described in clause (i),
subject to the availability of funds under paragraph (2)(A), the Secretary
shall offer to make a loan under this subsection to the poultry producer with a
minimum term of 2 years.</text>
</clause></subparagraph></paragraph><paragraph id="ID11b5acaceb854ba7bea92ec3ea8e395c"><enum>(4)</enum><header>Additional
requirements</header>
<subparagraph id="id69AF12E2FA8C4FBD8E3E9204D67ECF0F"><enum>(A)</enum><header>In
general</header><text>A poultry producer that receives an emergency loan under
this subsection may use the emergency loan proceeds only to repay the amount
that the poultry producer owes to any lender for the purchase, improvement, or
operation of the poultry farm.</text>
</subparagraph><subparagraph id="id98D7B94D37AD4BE0B23CC5D407C8829A"><enum>(B)</enum><header>Conversion of
the loan</header><text>A poultry producer that receives an emergency loan under
this subsection shall be eligible to have the balance of the emergency loan
converted, but not refinanced, to a loan that has the same terms and conditions
as an operating loan under subtitle B of the Consolidated Farm and Rural
Development Act (7 U.S.C. 1941 et seq.).</text>
</subparagraph></paragraph></subsection><subsection id="idCA717DB5B373479480BEA6CB82AAA29A"><enum>(i)</enum><header>State and local
governments</header><text display-inline="yes-display-inline">Section
1001(f)(6)(A) of the Food Security Act of 1985 (7 U.S.C. 1308(f)(6)(A)) is
amended by inserting <quote>(other than the conservation reserve program
established under subchapter B of chapter 1 of subtitle D of title XII of this
Act)</quote> before the period at the end.</text>
</subsection><subsection id="idA678A2848ECB444BB44CDDE46E25A88E"><enum>(j)</enum><header>Administration</header>
<paragraph id="ID0A145A4D4B6D4F02BCFB9DDBCC10A249"><enum>(1)</enum><header>Regulations</header>
<subparagraph id="IDE43F0B2F943E475F91FF61082E8CA70A"><enum>(A)</enum><header>In
general</header><text>As soon as practicable after the date of enactment of
this Act, the Secretary shall promulgate such regulations as are necessary to
implement this section and the amendment made by this section.</text>
</subparagraph><subparagraph id="IDC695C4B46B9A4B1996DE3D5E88497059"><enum>(B)</enum><header>Procedure</header><text>The
promulgation of the regulations and administration of this section and the
amendment made by this section shall be made without regard to—</text>
<clause id="ID7BC313864A4A432988B951E3CA3D19AE"><enum>(i)</enum><text>the
notice and comment provisions of section 553 of title 5, United States
Code;</text>
</clause><clause id="ID4184017F7EE54845A73DA81A23C0F04B"><enum>(ii)</enum><text>the
Statement of Policy of the Secretary of Agriculture effective July 24, 1971 (36
Fed. Reg. 13804), relating to notices of proposed rulemaking and public
participation in rulemaking; and</text>
</clause><clause id="IDAB5DEA6BF0264F59866B0776A5CA74C8"><enum>(iii)</enum><text>chapter 35 of
title 44, United States Code (commonly known as the <quote>Paperwork Reduction
Act</quote>).</text>
</clause></subparagraph><subparagraph id="IDBE84D2FB930149AE8A669395AF5802CA"><enum>(C)</enum><header>Congressional
review of agency rulemaking</header><text>In carrying out this paragraph, the
Secretary shall use the authority provided under section 808 of title 5, United
States Code.</text>
</subparagraph></paragraph><paragraph id="id0161E70770B049A38553104FEA8640CD"><enum>(2)</enum><header>Administrative
costs</header><text>Of the funds of the Commodity Credit Corporation, the
Secretary may use up to $10,000,000 to pay administrative costs incurred by the
Secretary that are directly related to carrying out this Act.</text>
</paragraph><paragraph commented="no" display-inline="no-display-inline" id="id85960629C40C48CD9DB1E9431F5FD2E9"><enum>(3)</enum><header>Prohibition</header><text>None
of the funds of the Agricultural Disaster Relief Trust Fund established under
section 902 of the Trade Act of 1974 (19 U.S.C. 2497a) may be used to carry out
this Act.</text>
</paragraph></subsection></section><section id="id74F64B91079F41FB9F0991670D66530A"><enum>246.</enum><header>Small business
loan guarantee enhancement extensions</header>
<subsection id="idD6FA8FEA5E044467A37F1FCA8A4A0435"><enum>(a)</enum><header>Appropriation</header><text>There
is appropriated, out of any funds in the Treasury not otherwise appropriated,
for an additional amount for <quote>Small Business Administration – Business
Loans Program Account</quote>, $560,000,000, to remain available through
December 31, 2010, for the cost of—</text>
<paragraph id="id23035A1CB6D944D0ADAF8C1AB4BC442F"><enum>(1)</enum><text>fee
reductions and eliminations under section 501 of division A of the American
Recovery and Reinvestment Act of 2009 (Public Law 111–5; 123 Stat. 151), as
amended by this section, for loans guaranteed under section 7(a) of the Small
Business Act (15 U.S.C. 636(a)), title V of the Small Business Investment Act
of 1958 (15 U.S.C. 695 et seq.), or section 502 of division A of the American
Recovery and Reinvestment Act of 2009 (Public Law 111–5; 123 Stat. 152), as
amended by this section; and</text>
</paragraph><paragraph id="id7354111713D542E5BD62071A66DC0F01"><enum>(2)</enum><text>loan
guarantees under section 502 of division A of the American Recovery and
Reinvestment Act of 2009 (Public Law 111–5; 123 Stat. 152), as amended by this
section,</text>
</paragraph><continuation-text continuation-text-level="subsection"><italic>Provided</italic>, That such
costs, including the cost of modifying such loans, shall be as defined in
section 502 of the Congressional Budget Act of 1974.</continuation-text></subsection><subsection id="id8D279E8E0271460CABB6DAAFAE2C955E"><enum>(b)</enum><header>Extension of
programs</header>
<paragraph id="idBCB19BC675464B0DBDCD8FF7B19F14A6"><enum>(1)</enum><header>Fees</header><text>Section
501 of division A of the American Recovery and Reinvestment Act of 2009 (Public
Law 111–5; 123 Stat. 151) is amended by striking <quote>September 30,
2010</quote> each place it appears and inserting <quote>December 31,
2010</quote>.</text>
</paragraph><paragraph id="id1A6C17F9B8BD4104A54755559918E1BD"><enum>(2)</enum><header>Loan
guarantees</header><text>Section 502(f) of division A of the American Recovery
and Reinvestment Act of 2009 (Public Law 111–5; 123 Stat. 153) is amended by
striking <quote>March 28, 2010</quote> and inserting <quote>December 31,
2010</quote>.</text>
</paragraph><paragraph id="id613CA96D8FA34DCD8AADD1679A237C1A"><enum>(3)</enum><header>Effective date
for loan guarantees</header><text>The amendment made by paragraph (2) shall
take effect on February 27, 2010.</text>
</paragraph></subsection></section></subtitle><enum>III</enum><header>Pension funding
relief</header>
<subtitle id="id9D438D57B7CF4A97917FBA04EDC050D1"><enum>A</enum><header>Single employer
plans</header>
<section id="H59C95217A08F4CCBBEB6E963E9919C30" section-type="subsequent-section"><enum>301.</enum><header>Extended period for
single-employer defined benefit plans to amortize certain shortfall
amortization bases</header>
<subsection id="H6BBFDE0389124CA48ED8919366A39938"><enum>(a)</enum><header>Amendments to
ERISA</header>
<paragraph id="H8E84A175F44B4679BA584F9766539FE5"><enum>(1)</enum><header>In
general</header><text>Paragraph (2) of section 303(c) of the Employee
Retirement Income Security Act of 1974 (29 U.S.C. 1083(c)) is amended by adding
at the end the following subparagraph:</text>
<quoted-block id="H1091E1AF13DE4CF1951CD1D98E4C3A04" style="OLC">
<subparagraph id="HE56654F2926643F1AADDC2DA6B7493A5"><enum>(D)</enum><header>Special election
for eligible plan years</header>
<clause id="HEF5C9EB85C73463F8E2F86C44C169ADC"><enum>(i)</enum><header>In
general</header><text>If a plan sponsor elects to apply this subparagraph with
respect to the shortfall amortization base of a plan for any eligible plan year
(in this subparagraph and paragraph (7) referred to as an <term>election
year</term>), then, notwithstanding subparagraphs (A) and (B)—</text>
<subclause id="idC9B2AF5405454CC8BEC860A87DD0A3D9"><enum>(I)</enum><text>the shortfall
amortization installments with respect to such base shall be determined under
clause (ii) or (iii), whichever is specified in the election, and</text>
</subclause><subclause id="id8CAB32A7DCA449A3A227982BAB3ED24C"><enum>(II)</enum><text>the shortfall
amortization installment for any plan year in the 9-plan-year period described
in clause (ii) or the 15-plan-year period described in clause (iii),
respectively, with respect to such shortfall amortization base is the annual
installment determined under the applicable clause for that year for that
base.</text>
</subclause></clause><clause id="id85F79792DB254CF68DB3B0EA675047CC"><enum>(ii)</enum><header>2
plus 7 amortization schedule</header><text>The shortfall amortization
installments determined under this clause are—</text>
<subclause id="id6A165D42319742EC880C178E071859A9"><enum>(I)</enum><text>in
the case of the first 2 plan years in the 9-plan-year period beginning with the
election year, interest on the shortfall amortization base of the plan for the
election year (determined using the effective interest rate for the plan for
the election year), and</text>
</subclause><subclause id="HFC7FD31092BC4B819BABD7DAF1CB7C96"><enum>(II)</enum><text>in
the case of the last 7 plan years in such 9-plan-year period, the amounts
necessary to amortize the remaining balance of the shortfall amortization base
of the plan for the election year in level annual installments over such last 7
plan years (using the segment rates under subparagraph (C) for the election
year).</text>
</subclause></clause><clause id="id67BAB7E37D644CF282C234F6DD4B8C8B"><enum>(iii)</enum><header>15-year
amortization</header><text>The shortfall amortization installments determined
under this subparagraph are the amounts necessary to amortize the shortfall
amortization base of the plan for the election year in level annual
installments over the 15-plan-year period beginning with the election year
(using the segment rates under subparagraph (C) for the election year).</text>
</clause><clause id="id3E4A0E641D02430182113EC6CE264ADA"><enum>(iv)</enum><header>Election</header>
<subclause id="id795FD178AFDD4812A2B65877610ACEF1"><enum>(I)</enum><header>In
general</header><text>The plan sponsor of a plan may elect to have this
subparagraph apply to not more than 2 eligible plan years with respect to the
plan, except that in the case of a plan described in section 106 of the Pension
Protection Act of 2006, the plan sponsor may only elect to have this
subparagraph apply to a plan year beginning in 2011.</text>
</subclause><subclause id="idFF505BF414C74B5B9388011CEFDA69DA"><enum>(II)</enum><header>Amortization
schedule</header><text>Such election shall specify whether the amortization
schedule under clause (ii) or (iii) shall apply to an election year, except
that if a plan sponsor elects to have this subparagraph apply to 2 eligible
plan years, the plan sponsor must elect the same schedule for both
years.</text>
</subclause><subclause id="idBCE2DB5CA25D4D1CB51D1F9E1940866D"><enum>(III)</enum><header>Other
rules</header><text>Such election shall be made at such time, and in such form
and manner, as shall be prescribed by the Secretary of the Treasury, and may be
revoked only with the consent of the Secretary of the Treasury. The Secretary
of the Treasury shall, before granting a revocation request, provide the
Pension Benefit Guaranty Corporation an opportunity to comment on the
conditions applicable to the treatment of any portion of the election year
shortfall amortization base that remains unamortized as of the revocation
date.</text>
</subclause></clause><clause id="id0C1DE462D8B1428F9220B1F872DFC3D0"><enum>(v)</enum><header>Eligible plan
year</header><text>For purposes of this subparagraph, the term <term>eligible
plan year</term> means any plan year beginning in 2008, 2009, 2010, or 2011,
except that a plan year shall only be treated as an eligible plan year if the
due date under subsection (j)(1) for the payment of the minimum required
contribution for such plan year occurs on or after the date of the enactment of
this subparagraph.</text>
</clause><clause id="id706A4990C80E4FEA869C01E8DD683926"><enum>(vi)</enum><header>Reporting</header><text>A
plan sponsor of a plan who makes an election under clause (i) shall—</text>
<subclause id="idFBEC65C4A302460490E2C991984A68BD"><enum>(I)</enum><text>give notice of
the election to participants and beneficiaries of the plan, and</text>
</subclause><subclause id="id6B84A6D952804480BC2535A0675DF410"><enum>(II)</enum><text>inform the
Pension Benefit Guaranty Corporation of such election in such form and manner
as the Director of the Pension Benefit Guaranty Corporation may
prescribe.</text>
</subclause></clause><clause id="idE903C28C490344219E7C06C2F5519B32"><enum>(vii)</enum><header>Increases in
required installments in certain cases</header><text>For increases in required
contributions in cases of excess compensation or extraordinary dividends or
stock redemptions, see paragraph
(7).</text>
</clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph><paragraph id="idB9B0FEE44B8A45BFB4E8430675350BE7"><enum>(2)</enum><header>Increases in
required installments in certain cases</header><text>Section 303(c) of the
Employee Retirement Income Security Act of 1974 (29 U.S.C. 1083(c)) is amended
by adding at the end the following paragraph:</text>
<quoted-block display-inline="no-display-inline" id="idE1B315639A86459288E7ED5E0549A033" style="OLC">
<paragraph id="idC5A76B1D67A842A588F45B78AD3879F9"><enum>(7)</enum><header>Increases in
alternate required installments in cases of excess compensation or
extraordinary dividends or stock redemptions</header>
<subparagraph id="idDB2876A64BA342DDAAAF57E9B86BB4F8"><enum>(A)</enum><header>In
general</header><text>If there is an installment acceleration amount with
respect to a plan for any plan year in the restriction period with respect to
an election year under paragraph (2)(D), then the shortfall amortization
installment otherwise determined and payable under such paragraph for such plan
year shall, subject to the limitation under subparagraph (B), be increased by
such amount.</text>
</subparagraph><subparagraph id="id6D8714E9F3454833AF49595ED4ADA986"><enum>(B)</enum><header>Total
installments limited to shortfall base</header><text>Subject to rules
prescribed by the Secretary of the Treasury, if a shortfall amortization
installment with respect to any shortfall amortization base for an election
year is required to be increased for any plan year under subparagraph
(A)—</text>
<clause id="id210A990E76EE48089ADBEABE937DC040"><enum>(i)</enum><text>such
increase shall not result in the amount of such installment exceeding the
present value of such installment and all succeeding installments with respect
to such base (determined without regard to such increase but after application
of clause (ii)), and</text>
</clause><clause id="id0A0D88A943194E39A32B4DC97476B153"><enum>(ii)</enum><text>subsequent
shortfall amortization installments with respect to such base shall, in reverse
order of the otherwise required installments, be reduced to the extent
necessary to limit the present value of such subsequent shortfall amortization
installments (after application of this paragraph) to the present value of the
remaining unamortized shortfall amortization base.</text>
</clause></subparagraph><subparagraph id="idE3A40630C5BE4CC6A9E640873305C928"><enum>(C)</enum><header>Installment
acceleration amount</header><text>For purposes of this paragraph—</text>
<clause id="id8FF12D3316FA448191C3A02D1FD69EE6"><enum>(i)</enum><header>In
general</header><text>The term <term>installment acceleration amount</term>
means, with respect to any plan year in a restriction period with respect to an
election year, the sum of—</text>
<subclause id="idE58E37AF75AF42EDB14FA280E5F25B8C"><enum>(I)</enum><text>the aggregate
amount of excess employee compensation determined under subparagraph (D) with
respect to all employees for the plan year, plus</text>
</subclause><subclause id="id5D4D60451ECE45EAA06E6C6ABD826B7D"><enum>(II)</enum><text>the aggregate
amount of extraordinary dividends and redemptions determined under subparagraph
(E) for the plan year.</text>
</subclause></clause><clause id="id31525831B8A5447988F935F6A85C0FAF"><enum>(ii)</enum><header>Annual
limitation</header><text>The installment acceleration amount for any plan year
shall not exceed the excess (if any) of—</text>
<subclause id="idB7FBE2669BB5495B9C540C5BD7C0BC84"><enum>(I)</enum><text>the sum of the
shortfall amortization installments for the plan year and all preceding plan
years in the amortization period elected under paragraph (2)(D) with respect to
the shortfall amortization base with respect to an election year, determined
without regard to paragraph (2)(D) and this paragraph, over</text>
</subclause><subclause id="id16F04A7E86AB4260B221EE9FCD2E96FE"><enum>(II)</enum><text>the sum of the
shortfall amortization installments for such plan year and all such preceding
plan years, determined after application of paragraph (2)(D) (and in the case
of any preceding plan year, after application of this paragraph).</text>
</subclause></clause><clause id="id7D6794095226429C870D64D93E9B6942"><enum>(iii)</enum><header>Carryover of
excess installment acceleration amounts</header>
<subclause id="id2BBA49A9168D49A998FFFBC58B628544"><enum>(I)</enum><header>In
general</header><text>If the installment acceleration amount for any plan year
(determined without regard to clause (ii)) exceeds the limitation under clause
(ii), then, subject to subclause (II), such excess shall be treated as an
installment acceleration amount with respect to the succeeding plan
year.</text>
</subclause><subclause id="id4D67C26C118B4EF9B38FD6D39838C797"><enum>(II)</enum><header>Cap to
apply</header><text>If any amount treated as an installment acceleration amount
under subclause (I) or this subclause with respect any succeeding plan year,
when added to other installment acceleration amounts (determined without regard
to clause (ii)) with respect to the plan year, exceeds the limitation under
clause (ii), the portion of such amount representing such excess shall be
treated as an installment acceleration amount with respect to the next
succeeding plan year.</text>
</subclause><subclause id="idA5F00B95D4774613991B181F03605036"><enum>(III)</enum><header>Limitation on
years to which amounts carried for</header><text>No amount shall be carried
under subclause (I) or (II) to a plan year which begins after the first plan
year following the last plan year in the restriction period (or after the
second plan year following such last plan year in the case of an election year
with respect to which 15-year amortization was elected under paragraph
(2)(D)).</text>
</subclause><subclause id="idEF12FE8C3C4A45ED980C2D22864EF8A0"><enum>(IV)</enum><header>Ordering
rules</header><text>For purposes of applying subclause (II), installment
acceleration amounts for the plan year (determined without regard to any
carryover under this clause) shall be applied first against the limitation
under clause (ii) and then carryovers to such plan year shall be applied
against such limitation on a first-in, first-out basis.</text>
</subclause></clause></subparagraph><subparagraph id="id77DE1E21E1B94988A162C5043ADE78EF"><enum>(D)</enum><header>Excess employee
compensation</header><text>For purposes of this paragraph—</text>
<clause id="id3B1A91BA10724D0FAB9C1AF081E282E1"><enum>(i)</enum><header>In
general</header><text>The term <term>excess employee compensation</term> means,
with respect to any employee for any plan year, the excess (if any) of—</text>
<subclause id="idFC9E73C0124449DFB4DFC4B7CA6684C6"><enum>(I)</enum><text>the aggregate
amount includible in income under chapter 1 of the Internal Revenue Code of
1986 for remuneration during the calendar year in which such plan year begins
for services performed by the employee for the plan sponsor (whether or not
performed during such calendar year), over</text>
</subclause><subclause id="id678B936F1AE844748120FA64B32D10C5"><enum>(II)</enum><text>$1,000,000.</text>
</subclause></clause><clause id="id159BB062AC2941AC94D70404FAAFDEC9"><enum>(ii)</enum><header>Amounts set
aside for nonqualified deferred compensation</header><text>If during any
calendar year assets are set aside or reserved (directly or indirectly) in a
trust (or other arrangement as determined by the Secretary of the Treasury), or
transferred to such a trust or other arrangement, by a plan sponsor for
purposes of paying deferred compensation of an employee under a nonqualified
deferred compensation plan (as defined in section 409A of such Code) of the
plan sponsor, then, for purposes of clause (i), the amount of such assets shall
be treated as remuneration of the employee includible in income for the
calendar year unless such amount is otherwise includible in income for such
year. An amount to which the preceding sentence applies shall not be taken into
account under this paragraph for any subsequent calendar year.</text>
</clause><clause id="id5FD0B1C82CE346BF9AB7C381D728B041"><enum>(iii)</enum><header>Only
remuneration for certain post-2009 services counted</header><text>Remuneration
shall be taken into account under clause (i) only to the extent attributable to
services performed by the employee for the plan sponsor after February 28,
2010.</text>
</clause><clause id="id219D1FD899B742869822694648B792C9"><enum>(iv)</enum><header>Exception for
certain equity payments</header>
<subclause id="id167355361B4342139688D91BC6C78EEE"><enum>(I)</enum><header>In
general</header><text>There shall not be taken into account under clause (i)(I)
any amount includible in income with respect to the granting after February 28,
2010, of service recipient stock (within the meaning of section 409A of the
Internal Revenue Code of 1986) that, upon such grant, is subject to a
substantial risk of forfeiture (as defined under section 83(c)(1) of such Code)
for at least 5 years from the date of such grant.</text>
</subclause><subclause id="idCFB87A4555BB473F924D8755FB09E6D0"><enum>(II)</enum><header>Secretarial
authority</header><text>The Secretary of the Treasury may by regulation provide
for the application of this clause in the case of a person other than a
corporation.</text>
</subclause></clause><clause id="idD26F7A2073CA41569EC62F0A602A225A"><enum>(v)</enum><header>Other
exceptions</header><text>The following amounts includible in income shall not
be taken into account under clause (i)(I):</text>
<subclause id="id2CC434872CE248018D41A9B8FC01018D"><enum>(I)</enum><header>Commissions</header><text>Any
remuneration payable on a commission basis solely on account of income directly
generated by the individual performance of the individual to whom such
remuneration is payable.</text>
</subclause><subclause id="idE4DEF1709043480487C670FB84FDC7E4"><enum>(II)</enum><header>Certain
payments under existing contracts</header><text>Any remuneration consisting of
nonqualified deferred compensation, restricted stock, stock options, or stock
appreciation rights payable or granted under a written binding contract that
was in effect on March 1, 2010, and which was not modified in any material
respect before such remuneration is paid.</text>
</subclause></clause><clause id="idC0E5DDE98CCA49549D55944377E8E39E"><enum>(vi)</enum><header>Self-employed
individual treated as employee</header><text>The term <term>employee</term>
includes, with respect to a calendar year, a self-employed individual who is
treated as an employee under section 401(c) of such Code for the taxable year
ending during such calendar year, and the term <term>compensation</term> shall
include earned income of such individual with respect to such
self-employment.</text>
</clause><clause commented="no" id="idE79B1A84FA564D8E89CF3D05C2881237"><enum>(vii)</enum><header>Indexing of
amount</header><text>In the case of any calendar year beginning after 2010, the
dollar amount under clause (i)(II) shall be increased by an amount equal
to—</text>
<subclause commented="no" id="id3FBBEE6E6C3944DBA965103D40D76E3D"><enum>(I)</enum><text>such dollar
amount, multiplied by</text>
</subclause><subclause commented="no" id="id0A44BBCE6AA34695BBD9B5A0A2962067"><enum>(II)</enum><text>the
cost-of-living adjustment determined under section 1(f)(3) of such Code for the
calendar year, determined by substituting <quote>calendar year 2009</quote> for
<quote>calendar year 1992</quote> in subparagraph (B) thereof.</text>
</subclause><continuation-text commented="no" continuation-text-level="clause">If
the amount of any increase under clause (i) is not a multiple of $1,000, such
increase shall be rounded to the next lowest multiple of $1,000.</continuation-text></clause></subparagraph><subparagraph id="id277B5C5B95764321836CC7162B7D582A"><enum>(E)</enum><header>Extraordinary
dividends and redemptions</header>
<clause id="idFCBEA6C8C0D44A8A8394CBE83AE23661"><enum>(i)</enum><header>In
general</header><text>The amount determined under this subparagraph for any
plan year is the excess (if any) of the sum of the dividends declared during
the plan year by the plan sponsor plus the aggregate amount paid for the
redemption of stock of the plan sponsor redeemed during the plan year over the
greater of—</text>
<subclause id="id9FE792F651E44286B5EFB29CE66A73E0"><enum>(I)</enum><text>the adjusted net
income (within the meaning of section 4043) of the plan sponsor for the
preceding plan year, determined without regard to any reduction by reason of
interest, taxes, depreciation, or amortization, or</text>
</subclause><subclause id="id4CF68A44739748E491B2B9786442218D"><enum>(II)</enum><text>in the case of a
plan sponsor that determined and declared dividends in the same manner for at
least 5 consecutive years immediately preceding such plan year, the aggregate
amount of dividends determined and declared for such plan year using such
manner.</text>
</subclause></clause><clause id="idB758AF245F5949AFB1987DFC620283B7"><enum>(ii)</enum><header>Only certain
post-2009 dividends and redemptions counted</header><text>For purposes of
clause (i), there shall only be taken into account dividends declared, and
redemptions occurring, after February 28, 2010.</text>
</clause><clause id="idEF58243135084BF4A5876E3E9A0A1150"><enum>(iii)</enum><header>Exception for
intra-group dividends</header><text>Dividends paid by one member of a
controlled group (as defined in section 302(d)(3)) to another member of such
group shall not be taken into account under clause (i).</text>
</clause><clause id="id75D8FF3983BD4762AC3E9649CF2758BB"><enum>(iv)</enum><header>Exception for
certain redemptions</header><text>Redemptions that are made pursuant to a plan
maintained with respect to employees, or that are made on account of the death,
disability, or termination of employment of an employee or shareholder, shall
not be taken into account under clause (i).</text>
</clause><clause id="id5DC2FB5A4CCA40688217A2CFBF0AA962"><enum>(v)</enum><header>Exception for
certain preferred stock</header>
<subclause id="idD6B9F971507F40B6BCFD6BA8F3C01C53"><enum>(I)</enum><header>In
general</header><text>Dividends and redemptions with respect to applicable
preferred stock shall not be taken into account under clause (i) to the extent
that dividends accrue with respect to such stock at a specified rate in all
events and without regard to the plan sponsor’s income, and interest accrues on
any unpaid dividends with respect to such stock.</text>
</subclause><subclause id="id85867432A09C49F28E86F905ECA7EB13"><enum>(II)</enum><header>Applicable
preferred stock</header><text>For purposes of subclause (I), the term
<term>applicable preferred stock</term> means preferred stock which was issued
before March 1, 2010 (or which was issued after such date and is held by an
employee benefit plan subject to the provisions of this title).</text>
</subclause></clause></subparagraph><subparagraph id="idBFA3DBA8CD86427BA80845BFA5709167"><enum>(F)</enum><header>Other
definitions and rules</header><text>For purposes of this paragraph—</text>
<clause id="id6A34CFD721364DE2A2594FF4F81617FC"><enum>(i)</enum><header>Plan
sponsor</header><text>The term <term> plan sponsor</term> includes any member
of the plan sponsor's controlled group (as defined in section
302(d)(3)).</text>
</clause><clause id="idC5F53ECDC4C7406BB0788B9C9374CE83"><enum>(ii)</enum><header>Restriction
period</header><text>The term <term>restriction period</term> means, with
respect to any election year—</text>
<subclause id="id1E6F3F910A904A0BAB72648218E15D7B"><enum>(I)</enum><text>except as
provided in subclause (II), the 3-year period beginning with the election year
(or, if later, the first plan year beginning after December 31, 2009),
and</text>
</subclause><subclause id="idC4FA896BBACB4A56B5DDDF2223BFB991"><enum>(II)</enum><text>if the plan
sponsor elects 15-year amortization for the shortfall amortization base for the
election year, the 5-year period beginning with the election year (or, if
later, the first plan year beginning after December 31, 2009).</text>
</subclause></clause><clause id="id07E3AED2ADFE490D80BC795FDEB9019D"><enum>(iii)</enum><header>Elections for
multiple plans</header><text>If a plan sponsor makes elections under paragraph
(2)(D) with respect to 2 or more plans, the Secretary of the Treasury shall
provide rules for the application of this paragraph to such plans, including
rules for the ratable allocation of any installment acceleration amount among
such plans on the basis of each plan's relative reduction in the plan's
shortfall amortization installment for the first plan year in the amortization
period described in subparagraph (A) (determined without regard to this
paragraph).</text>
</clause><clause id="id99279A567416473383A4EE04DCCD06AC"><enum>(iv)</enum><header>Mergers and
acquisitions</header><text>The Secretary of the Treasury shall prescribe rules
for the application of paragraph (2)(D) and this paragraph in any case where
there is a merger or acquisition involving a plan sponsor making the election
under paragraph
(2)(D).</text>
</clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph><paragraph id="H0F2E532DF66E4C3BA5B4EE35E7EAE7F7"><enum>(3)</enum><header>Conforming
amendments</header><text>Section 303 of such Act (29 U.S.C. 1083) is
amended—</text>
<subparagraph id="id672A3CDEFBC24BDEAF9D3F9A445BF200"><enum>(A)</enum><text>in subsection
(c)(1), by striking <quote>the shortfall amortization bases for such plan year
and each of the 6 preceding plan years</quote> and inserting <quote>any
shortfall amortization base which has not been fully amortized under this
subsection</quote>, and</text>
</subparagraph><subparagraph id="id264A47C886F74E85A1C438DD9ADBA7DA"><enum>(B)</enum><text>in subsection
(j)(3), by adding at the end the following:</text>
<quoted-block display-inline="no-display-inline" id="id80AE7D309F054A3AA187DE4C69EDA77E" style="OLC">
<subparagraph id="id82248C901CD64161A105C2711A4EBE81"><enum>(F)</enum><header>Quarterly
contributions not to include certain increased
contributions</header><text>Subparagraph (D) shall be applied without regard to
any increase under subsection
(c)(7).</text>
</subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subparagraph></paragraph></subsection><subsection id="H96E794D4EBCE4DBD9C823C483740B668"><enum>(b)</enum><header>Amendments to
Internal Revenue Code of 1986</header>
<paragraph id="H35FB449BF8734A2299613BA1DB0E9AF6"><enum>(1)</enum><header>In
general</header><text>Paragraph (2) of section 430(c) is amended by adding at
the end the following subparagraph:</text>
<quoted-block display-inline="no-display-inline" id="id783D9CC11D58403684158D42F8351772" style="OLC">
<subparagraph id="id47E797B52EDC41D492A0F73D25EB96D5"><enum>(D)</enum><header>Special
election for eligible plan years</header>
<clause id="id3D3661695C8A46819B9DD88BF24CA3F7"><enum>(i)</enum><header>In
general</header><text>If a plan sponsor elects to apply this subparagraph with
respect to the shortfall amortization base of a plan for any eligible plan year
(in this subparagraph and paragraph (7) referred to as an <term>election
year</term>), then, notwithstanding subparagraphs (A) and (B)—</text>
<subclause id="id335142D900BC4665955016EE1939F661"><enum>(I)</enum><text>the shortfall
amortization installments with respect to such base shall be determined under
clause (ii) or (iii), whichever is specified in the election, and</text>
</subclause><subclause id="id5CDF244527AD45CB815A1873C0221DB8"><enum>(II)</enum><text>the shortfall
amortization installment for any plan year in the 9-plan-year period described
in clause (ii) or the 15-plan-year period described in clause (iii),
respectively, with respect to such shortfall amortization base is the annual
installment determined under the applicable clause for that year for that
base.</text>
</subclause></clause><clause id="idD7EAC710B43E4CDEA4F649F0A4254641"><enum>(ii)</enum><header>2
plus 7 amortization schedule</header><text>The shortfall amortization
installments determined under this clause are—</text>
<subclause id="id0A5E3E159B334FC6AE7990AF20E5C655"><enum>(I)</enum><text>in
the case of the first 2 plan years in the 9-plan-year period beginning with the
election year, interest on the shortfall amortization base of the plan for the
election year (determined using the effective interest rate for the plan for
the election year), and</text>
</subclause><subclause id="id3BCB5F21707A4497866ADF71018BB8D4"><enum>(II)</enum><text>in the case of
the last 7 plan years in such 9-plan-year period, the amounts necessary to
amortize the remaining balance of the shortfall amortization base of the plan
for the election year in level annual installments over such last 7 plan years
(using the segment rates under subparagraph (C) for the election year).</text>
</subclause></clause><clause id="id4BEA398071504D8CA258F7495A9AC690"><enum>(iii)</enum><header>15-year
amortization</header><text>The shortfall amortization installments determined
under this subparagraph are the amounts necessary to amortize the shortfall
amortization base of the plan for the election year in level annual
installments over the 15-plan-year period beginning with the election year
(using the segment rates under subparagraph (C) for the election year).</text>
</clause><clause id="id6B95C350002A414CB49F3BA376B6CC7A"><enum>(iv)</enum><header>Election</header>
<subclause id="id9F9899C53A7C45908A017C03FF98BF7D"><enum>(I)</enum><header>In
general</header><text>The plan sponsor of a plan may elect to have this
subparagraph apply to not more than 2 eligible plan years with respect to the
plan, except that in the case of a plan described in section 106 of the Pension
Protection Act of 2006, the plan sponsor may only elect to have this
subparagraph apply to a plan year beginning in 2011.</text>
</subclause><subclause id="id9D8DBAFFAE6E4FF7BC2ABE4C68354FA9"><enum>(II)</enum><header>Amortization
schedule</header><text>Such election shall specify whether the amortization
schedule under clause (ii) or (iii) shall apply to an election year, except
that if a plan sponsor elects to have this subparagraph apply to 2 eligible
plan years, the plan sponsor must elect the same schedule for both
years.</text>
</subclause><subclause id="id2B0BA12B8FA9495784C387E4AD54C920"><enum>(III)</enum><header>Other
rules</header><text>Such election shall be made at such time, and in such form
and manner, as shall be prescribed by the Secretary, and may be revoked only
with the consent of the Secretary. The Secretary shall, before granting a
revocation request, provide the Pension Benefit Guaranty Corporation an
opportunity to comment on the conditions applicable to the treatment of any
portion of the election year shortfall amortization base that remains
unamortized as of the revocation date.</text>
</subclause></clause><clause id="idAE918D0A2279493B8CF9A598C1096128"><enum>(v)</enum><header>Eligible plan
year</header><text>For purposes of this subparagraph, the term <term>eligible
plan year</term> means any plan year beginning in 2008, 2009, 2010, or 2011,
except that a plan year shall only be treated as an eligible plan year if the
due date under subsection (j)(1) for the payment of the minimum required
contribution for such plan year occurs on or after the date of the enactment of
this subparagraph.</text>
</clause><clause id="idDBAC38B5711C4771BE926538801D1A53"><enum>(vi)</enum><header>Reporting</header><text>A
plan sponsor of a plan who makes an election under clause (i) shall—</text>
<subclause id="id11E304B188AD424BA6760C9381F79B99"><enum>(I)</enum><text>give notice of
the election to participants and beneficiaries of the plan, and</text>
</subclause><subclause id="id005BB3F6715B4F19A6538B3441BE2E3C"><enum>(II)</enum><text>inform the
Pension Benefit Guaranty Corporation of such election in such form and manner
as the Director of the Pension Benefit Guaranty Corporation may
prescribe.</text>
</subclause></clause><clause commented="no" display-inline="no-display-inline" id="id069B35D868534E99BB5CCBDA84FE4C08"><enum>(vii)</enum><header display-inline="yes-display-inline">Increases in required installments in
certain cases</header><text display-inline="yes-display-inline">For increases
in required contributions in cases of excess compensation or extraordinary
dividends or stock redemptions, see paragraph
(7).</text>
</clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph><paragraph id="idEEF920182FA74CB9929122F7C02B3866"><enum>(2)</enum><header>Increases in
required contributions if excess compensation paid</header><text>Section 430(c)
is amended by adding at the end the following paragraph:</text>
<quoted-block display-inline="no-display-inline" id="id97768D1DB37043B08CF65AC5A0772B20" style="OLC">
<paragraph id="id93B263D44F6C4D5588EC0B86EBFA28C7"><enum>(7)</enum><header>Increases in
alternate required installments in cases of excess compensation or
extraordinary dividends or stock redemptions</header>
<subparagraph id="id59D04DBE90C44A7A8EDB7EC4F1016D78"><enum>(A)</enum><header>In
general</header><text>If there is an installment acceleration amount with
respect to a plan for any plan year in the restriction period with respect to
an election year under paragraph (2)(D), then the shortfall amortization
installment otherwise determined and payable under such paragraph for such plan
year shall, subject to the limitation under subparagraph (B), be increased by
such amount.</text>
</subparagraph><subparagraph id="id3F28250BE0DD4E6F8D5B58FDE9592EBC"><enum>(B)</enum><header>Total
installments limited to shortfall base</header><text>Subject to rules
prescribed by the Secretary, if a shortfall amortization installment with
respect to any shortfall amortization base for an election year is required to
be increased for any plan year under subparagraph (A)—</text>
<clause id="idA0042051EAFB4848932E0FE0FF95C887"><enum>(i)</enum><text>such
increase shall not result in the amount of such installment exceeding the
present value of such installment and all succeeding installments with respect
to such base (determined without regard to such increase but after application
of clause (ii)), and</text>
</clause><clause id="id2523ECE3F7DF4E888C2F76F90BC0E110"><enum>(ii)</enum><text>subsequent
shortfall amortization installments with respect to such base shall, in reverse
order of the otherwise required installments, be reduced to the extent
necessary to limit the present value of such subsequent shortfall amortization
installments (after application of this paragraph) to the present value of the
remaining unamortized shortfall amortization base.</text>
</clause></subparagraph><subparagraph id="id1D682438C9634BE895C49EB6D4C692D1"><enum>(C)</enum><header>Installment
acceleration amount</header><text>For purposes of this paragraph—</text>
<clause id="idD8C33DFE6D014E8B93F0AF4B39ED85B0"><enum>(i)</enum><header>In
general</header><text>The term <term>installment acceleration amount</term>
means, with respect to any plan year in a restriction period with respect to an
election year, the sum of—</text>
<subclause id="id6D6E8DD5B18A401FA3B355A6F1489905"><enum>(I)</enum><text>the aggregate
amount of excess employee compensation determined under subparagraph (D) with
respect to all employees for the plan year, plus</text>
</subclause><subclause id="id58860089879B42B8B82D8895176B8745"><enum>(II)</enum><text>the aggregate
amount of extraordinary dividends and redemptions determined under subparagraph
(E) for the plan year.</text>
</subclause></clause><clause id="id3105016AF6C6463FB5C0E7A29F125E5A"><enum>(ii)</enum><header>Annual
limitation</header><text>The installment acceleration amount for any plan year
shall not exceed the excess (if any) of—</text>
<subclause id="id1F80045C11C34F508F36CD98373824A4"><enum>(I)</enum><text>the sum of the
shortfall amortization installments for the plan year and all preceding plan
years in the amortization period elected under paragraph (2)(D) with respect to
the shortfall amortization base with respect to an election year, determined
without regard to paragraph (2)(D) and this paragraph, over</text>
</subclause><subclause id="idEB7332BCDF854F799AA55EE09813F587"><enum>(II)</enum><text>the sum of the
shortfall amortization installments for such plan year and all such preceding
plan years, determined after application of paragraph (2)(D) (and in the case
of any preceding plan year, after application of this paragraph).</text>
</subclause></clause><clause id="idEFB21D4B4D33483F95B17933DBAA0C3D"><enum>(iii)</enum><header>Carryover of
excess installment acceleration amounts</header>
<subclause id="id82177A4567CC4A1A9AE1F660D40F8A08"><enum>(I)</enum><header>In
general</header><text>If the installment acceleration amount for any plan year
(determined without regard to clause (ii)) exceeds the limitation under clause
(ii), then, subject to subclause (II), such excess shall be treated as an
installment acceleration amount with respect to the succeeding plan
year.</text>
</subclause><subclause id="idF294FBFCA331421C8CADBB481C5F1192"><enum>(II)</enum><header>Cap to
apply</header><text>If any amount treated as an installment acceleration amount
under subclause (I) or this subclause with respect any succeeding plan year,
when added to other installment acceleration amounts (determined without regard
to clause (ii)) with respect to the plan year, exceeds the limitation under
clause (ii), the portion of such amount representing such excess shall be
treated as an installment acceleration amount with respect to the next
succeeding plan year.</text>
</subclause><subclause id="idAA2406CC210942A29233EC0BEF759A8C"><enum>(III)</enum><header>Limitation on
years to which amounts carried for</header><text>No amount shall be carried
under subclause (I) or (II) to a plan year which begins after the first plan
year following the last plan year in the restriction period (or after the
second plan year following such last plan year in the case of an election year
with respect to which 15-year amortization was elected under paragraph
(2)(D)).</text>
</subclause><subclause id="id4E19904CB00245ABA23C32E02EAD12C8"><enum>(IV)</enum><header>Ordering
rules</header><text>For purposes of applying subclause (II), installment
acceleration amounts for the plan year (determined without regard to any
carryover under this clause) shall be applied first against the limitation
under clause (ii) and then carryovers to such plan year shall be applied
against such limitation on a first-in, first-out basis.</text>
</subclause></clause></subparagraph><subparagraph id="id3CB7BBD589FB4980A068788A7AA80B6A"><enum>(D)</enum><header>Excess employee
compensation</header><text>For purposes of this paragraph—</text>
<clause id="idBCD5BBD5EFF346A28908AC63EDBF7A20"><enum>(i)</enum><header>In
general</header><text>The term <term>excess employee compensation</term> means,
with respect to any employee for any plan year, the excess (if any) of—</text>
<subclause id="idDF675A7665094B84B5E7F83022B71E75"><enum>(I)</enum><text>the aggregate
amount includible in income under this chapter for remuneration during the
calendar year in which such plan year begins for services performed by the
employee for the plan sponsor (whether or not performed during such calendar
year), over</text>
</subclause><subclause id="idB84FB9B826D14A4F898B556ABEA274AF"><enum>(II)</enum><text>$1,000,000.</text>
</subclause></clause><clause id="idBB04BD0D752A4E959C414A1F1EEA0179"><enum>(ii)</enum><header>Amounts set
aside for nonqualified deferred compensation</header><text>If during any
calendar year assets are set aside or reserved (directly or indirectly) in a
trust (or other arrangement as determined by the Secretary), or transferred to
such a trust or other arrangement, by a plan sponsor for purposes of paying
deferred compensation of an employee under a nonqualified deferred compensation
plan (as defined in section 409A) of the plan sponsor, then, for purposes of
clause (i), the amount of such assets shall be treated as remuneration of the
employee includible in income for the calendar year unless such amount is
otherwise includible in income for such year. An amount to which the preceding
sentence applies shall not be taken into account under this paragraph for any
subsequent calendar year.</text>
</clause><clause id="idFD5DB60C913643B1A99C33801A09B552"><enum>(iii)</enum><header>Only
remuneration for certain post-2009 services counted</header><text>Remuneration
shall be taken into account under clause (i) only to the extent attributable to
services performed by the employee for the plan sponsor after February 28,
2010.</text>
</clause><clause id="id5A3469B473CE4D8BAE9FC95182671F4B"><enum>(iv)</enum><header>Exception for
certain equity payments</header>
<subclause id="id13A320CECA5144C4A9F2F5C04FBC2BC5"><enum>(I)</enum><header>In
general</header><text>There shall not be taken into account under clause (i)(I)
any amount includible in income with respect to the granting after February 28,
2010, of service recipient stock (within the meaning of section 409A) that,
upon such grant, is subject to a substantial risk of forfeiture (as defined
under section 83(c)(1)) for at least 5 years from the date of such
grant.</text>
</subclause><subclause id="id26E0ACD69686446BABD925D5E3C9D363"><enum>(II)</enum><header>Secretarial
authority</header><text>The Secretary may by regulation provide for the
application of this clause in the case of a person other than a
corporation.</text>
</subclause></clause><clause id="idD38860CF79B340479617A70C996C91F3"><enum>(v)</enum><header>Other
exceptions</header><text>The following amounts includible in income shall not
be taken into account under clause (i)(I):</text>
<subclause id="idCC6D0B123B764D699F5A2EA60E620046"><enum>(I)</enum><header>Commissions</header><text>Any
remuneration payable on a commission basis solely on account of income directly
generated by the individual performance of the individual to whom such
remuneration is payable.</text>
</subclause><subclause id="idA76FAE11E529421E95F4D868BCA6DCB7"><enum>(II)</enum><header>Certain
payments under existing contracts</header><text>Any remuneration consisting of
nonqualified deferred compensation, restricted stock, stock options, or stock
appreciation rights payable or granted under a written binding contract that
was in effect on March 1, 2010, and which was not modified in any material
respect before such remuneration is paid.</text>
</subclause></clause><clause id="id68476FB8AF864096A2C474A6C6C4A072"><enum>(vi)</enum><header>Self-employed
individual treated as employee</header><text>The term <term>employee</term>
includes, with respect to a calendar year, a self-employed individual who is
treated as an employee under section 401(c) for the taxable year ending during
such calendar year, and the term <term>compensation</term> shall include earned
income of such individual with respect to such self-employment.</text>
</clause><clause commented="no" id="id1A9E501AF5BA4A6DA1C4618FF177A206"><enum>(vii)</enum><header>Indexing of
amount</header><text>In the case of any calendar year beginning after 2010, the
dollar amount under clause (i)(II) shall be increased by an amount equal
to—</text>
<subclause commented="no" id="id10B88FFCBC8D4A70B2DD7E14F231E73D"><enum>(I)</enum><text>such dollar
amount, multiplied by</text>
</subclause><subclause commented="no" id="idFE07DD03BBF14EDE8B96087F5FA191A7"><enum>(II)</enum><text>the
cost-of-living adjustment determined under section 1(f)(3) for the calendar
year, determined by substituting <quote>calendar year 2009</quote> for
<quote>calendar year 1992</quote> in subparagraph (B) thereof.</text>
</subclause><continuation-text commented="no" continuation-text-level="clause">If
the amount of any increase under clause (i) is not a multiple of $1,000, such
increase shall be rounded to the next lowest multiple of $1,000.</continuation-text></clause></subparagraph><subparagraph id="idA8505F416B80479FA51EDFB179675DDD"><enum>(E)</enum><header>Extraordinary
dividends and redemptions</header>
<clause id="id681C9F0BB55F4AF4A8C6F068BB88F83D"><enum>(i)</enum><header>In
general</header><text>The amount determined under this subparagraph for any
plan year is the excess (if any) of the sum of the dividends declared during
the plan year by the plan sponsor plus the aggregate amount paid for the
redemption of stock of the plan sponsor redeemed during the plan year over the
greater of—</text>
<subclause id="idCF1D8194E2E648EB84D112298CB31225"><enum>(I)</enum><text>the adjusted net
income (within the meaning of section 4043 of the Employee Retirement Income
Security Act of 1974) of the plan sponsor for the preceding plan year,
determined without regard to any reduction by reason of interest, taxes,
depreciation, or amortization, or</text>
</subclause><subclause id="idD42E38A2ED834C7DA8A1E416DA80705C"><enum>(II)</enum><text>in the case of a
plan sponsor that determined and declared dividends in the same manner for at
least 5 consecutive years immediately preceding such plan year, the aggregate
amount of dividends determined and declared for such plan year using such
manner.</text>
</subclause></clause><clause id="idF13125177C664789A72A5ED2C97A5CAA"><enum>(ii)</enum><header>Only certain
post-2009 dividends and redemptions counted</header><text>For purposes of
clause (i), there shall only be taken into account dividends declared, and
redemptions occurring, after February 28, 2010.</text>
</clause><clause id="id8449F82E22824967A5F1DBFE0545243E"><enum>(iii)</enum><header>Exception for
intra-group dividends</header><text>Dividends paid by one member of a
controlled group (as defined in section 412(d)(3)) to another member of such
group shall not be taken into account under clause (i).</text>
</clause><clause id="id509EBB755D8C41FBB4BBEDC9FC0F9E26"><enum>(iv)</enum><header>Exception for
certain redemptions</header><text>Redemptions that are made pursuant to a plan
maintained with respect to employees, or that are made on account of the death,
disability, or termination of employment of an employee or shareholder, shall
not be taken into account under clause (i).</text>
</clause><clause id="idAAD661AEB95849CFAAD7BE58AE3BB8D3"><enum>(v)</enum><header>Exception for
certain preferred stock</header>
<subclause id="idC8D266F3277B4DA49A3BAD57876F953F"><enum>(I)</enum><header>In
general</header><text>Dividends and redemptions with respect to applicable
preferred stock shall not be taken into account under clause (i) to the extent
that dividends accrue with respect to such stock at a specified rate in all
events and without regard to the plan sponsor’s income, and interest accrues on
any unpaid dividends with respect to such stock.</text>
</subclause><subclause id="id8D40B0EE708046F3B7A0B33CCFEC0004"><enum>(II)</enum><header>Applicable
preferred stock</header><text>For purposes of subclause (I), the term
<term>applicable preferred stock</term> means preferred stock which was issued
before March 1, 2010 (or which was issued after such date and is held by an
employee benefit plan subject to the provisions of title I of Employee
Retirement Income Security Act of 1974).</text>
</subclause></clause></subparagraph><subparagraph id="id508FE706D32F4EABA9A2D8AFAB431232"><enum>(F)</enum><header>Other
definitions and rules</header><text>For purposes of this paragraph—</text>
<clause id="id4592DA1468A548D999C5ED22536E5AA3"><enum>(i)</enum><header>Plan
sponsor</header><text>The term <term> plan sponsor</term> includes any member
of the plan sponsor's controlled group (as defined in section
412(d)(3)).</text>
</clause><clause id="id08B42A2DF4884B128EA515C4D53A3917"><enum>(ii)</enum><header>Restriction
period</header><text>The term <term>restriction period</term> means, with
respect to any election year—</text>
<subclause id="id4E80F100C6264583877BA9178AF72F42"><enum>(I)</enum><text>except as
provided in subclause (II), the 3-year period beginning with the election year
(or, if later, the first plan year beginning after December 31, 2009),
and</text>
</subclause><subclause id="id1F282F976B864F98A44C40514934D0AC"><enum>(II)</enum><text>if the plan
sponsor elects 15-year amortization for the shortfall amortization base for the
election year, the 5-year period beginning with the election year (or, if
later, the first plan year beginning after December 31, 2009).</text>
</subclause></clause><clause id="idC395D7292DC34124B4A876719D1F38C8"><enum>(iii)</enum><header>Elections for
multiple plans</header><text>If a plan sponsor makes elections under paragraph
(2)(D) with respect to 2 or more plans, the Secretary shall provide rules for
the application of this paragraph to such plans, including rules for the
ratable allocation of any installment acceleration amount among such plans on
the basis of each plan's relative reduction in the plan's shortfall
amortization installment for the first plan year in the amortization period
described in subparagraph (A) (determined without regard to this
paragraph).</text>
</clause><clause id="idE246E26CB1A04D899778298CCDEE542A"><enum>(iv)</enum><header>Mergers and
acquisitions</header><text>The Secretary shall prescribe rules for the
application of paragraph (2)(D) and this paragraph in any case where there is a
merger or acquisition involving a plan sponsor making the election under
paragraph
(2)(D).</text>
</clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph><paragraph id="idD7DF9844AA0246EE8EF1CD19EF438A56"><enum>(3)</enum><header>Conforming
amendments</header><text>Section 430 is amended—</text>
<subparagraph id="idE7319537735A4A9D9D19629E0F89D32E"><enum>(A)</enum><text>in subsection
(c)(1), by striking <quote>the shortfall amortization bases for such plan year
and each of the 6 preceding plan years</quote> and inserting <quote>any
shortfall amortization base which has not been fully amortized under this
subsection</quote>, and</text>
</subparagraph><subparagraph id="id994AF15755C446318AB0A52F48BEB940"><enum>(B)</enum><text>in subsection
(j)(3), by adding at the end the following:</text>
<quoted-block display-inline="no-display-inline" id="idA0D70D8197F842E996D5CEC4BE6C6E22" style="OLC">
<subparagraph id="idD65353000AAF40BA986FDD838A3A8C4A"><enum>(F)</enum><header>Quarterly
contributions not to include certain increased
contributions</header><text>Subparagraph (D) shall be applied without regard to
any increase under subsection
(c)(7).</text>
</subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subparagraph></paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="HE5CD4511591D471DB6768FF637EE1EC7"><enum>(c)</enum><header>Effective
date</header><text>The amendments made by this section shall apply to plan
years beginning after December 31, 2007.</text>
</subsection></section><section id="HC529464E83FA43B9B681005DC4DBE88C"><enum>302.</enum><header>Application of
extended amortization period to plans subject to prior law funding
rules</header>
<subsection id="HF0DC38C7C6DE4164A7AE03A5BD2B4C18"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">Title I of the
Pension Protection Act of 2006 is amended by redesignating section 107 as
section 108 and by inserting the following after section 106:</text>
<quoted-block id="H6419D05514054599B8A5F68EF6A4FCA8" style="OLC">
<section id="H6E96C76C73D441C198DC828BF799EA93"><enum>107.</enum><header>Application of
extended amortization periods to plans with delayed effective date</header>
<subsection id="HFA239AD4D3994270B391F00FF9412EFD"><enum>(a)</enum><header>In
general</header><text>If the plan sponsor of a plan to which section 104, 105,
or 106 of this Act applies elects to have this section apply for any eligible
plan year (in this section referred to as an <term>election year</term>),
section 302 of the Employee Retirement Income Security Act of 1974 and section
412 of the Internal Revenue Code of 1986 (as in effect before the amendments
made by this subtitle and subtitle B) shall apply to such year in the manner
described in subsection (b) or (c), whichever is specified in the election. All
references in this section to <quote>such Act</quote> or <quote>such
Code</quote> shall be to such Act or such Code as in effect before the
amendments made by this subtitle and subtitle B.</text>
</subsection><subsection id="H2E19FB944FFF494D93DD02D12A0193C4"><enum>(b)</enum><header>Application of 2
and 7 rule</header><text>In the case of an election year to which this
subsection applies—</text>
<paragraph id="HF66340F36A014B109C18D0F6628A1566"><enum>(1)</enum><header>2-year lookback
for determining deficit reduction contributions for certain
plans</header><text>For purposes of applying section 302(d)(9) of such Act and
section 412(l)(9) of such Code, the funded current liability percentage (as
defined in subparagraph (C) thereof) for such plan for such plan year shall be
such funded current liability percentage of such plan for the second plan year
preceding the first election year of such plan.</text>
</paragraph><paragraph id="H0CB67747BFBA4762A1BF529641A36BD2"><enum>(2)</enum><header>Calculation of
deficit reduction contribution</header><text>For purposes of applying section
302(d) of such Act and section 412(l) of such Code to a plan to which such
sections apply (after taking into account paragraph (1))—</text>
<subparagraph id="idCEEF33334E654303A454BDCE37A68235"><enum>(A)</enum><text>in the case of
the increased unfunded new liability of the plan, the applicable percentage
described in section 302(d)(4)(C) of such Act and section 412(l)(4)(C) of such
Code shall be the third segment rate described in sections 104(b), 105(b), and
106(b) of this Act, and</text>
</subparagraph><subparagraph id="idC259FEEE32D14C73B530D236B3AF1D39"><enum>(B)</enum><text>in the case of
the excess of the unfunded new liability over the increased unfunded new
liability, such applicable percentage shall be determined without regard to
this section.</text>
</subparagraph></paragraph></subsection><subsection id="IDAD02461BA629457D94A8CD0A6B0BC068"><enum>(c)</enum><header>Application of
15-year amortization</header><text>In the case of an election year to which
this subsection applies, for purposes of applying section 302(d) of such Act
and section 412(l) of such Code—</text>
<paragraph id="id8DB4CF1D3C23471A932BD6CBDF628BA0"><enum>(1)</enum><text>in
the case of the increased unfunded new liability of the plan, the applicable
percentage described in section 302(d)(4)(C) of such Act and section
412(l)(4)(C) of such Code for any pre-effective date plan year beginning with
or after the first election year shall be the ratio of—</text>
<subparagraph id="IDAFB8532E458341B7B24D6062423B19BB"><enum>(A)</enum><text>the annual
installments payable in each year if the increased unfunded new liability for
such plan year were amortized over 15 years, using an interest rate equal to
the third segment rate described in sections 104(b), 105(b), and 106(b) of this
Act, to</text>
</subparagraph><subparagraph id="ID739DBC7AA5254C87B7F14C7832CD0C72"><enum>(B)</enum><text>the increased
unfunded new liability for such plan year, and</text>
</subparagraph></paragraph><paragraph id="id1D2602A124C54F5A807FF5190E302F6C"><enum>(2)</enum><text>in
the case of the excess of the unfunded new liability over the increased
unfunded new liability, such applicable percentage shall be determined without
regard to this section.</text>
</paragraph></subsection><subsection id="id01F7DEB4668447D68C5EC4B906B3E864"><enum>(d)</enum><header>Election</header>
<paragraph id="idFDCC0AB3C0E34C16B795DB570EBFACF9"><enum>(1)</enum><header>In
general</header><text>The plan sponsor of a plan may elect to have this section
apply to not more than 2 eligible plan years with respect to the plan, except
that in the case of a plan to which section 106 of this Act applies, the plan
sponsor may only elect to have this section apply to 1 eligible plan
year.</text>
</paragraph><paragraph id="idC10E0AF00CC5446CA41FF7647D74147C"><enum>(2)</enum><header>Amortization
schedule</header><text>Such election shall specify whether the rules under
subsection (b) or (c) shall apply to an election year, except that if a plan
sponsor elects to have this section apply to 2 eligible plan years, the plan
sponsor must elect the same rule for both years.</text>
</paragraph><paragraph id="id4A7D0982DF144DC3935611170FC6602C"><enum>(3)</enum><header>Other
rules</header><text>Such election shall be made at such time, and in such form
and manner, as shall be prescribed by the Secretary of the Treasury, and may be
revoked only with the consent of the Secretary of the Treasury.</text>
</paragraph></subsection><subsection id="H7B97CF8FE16C4E88A900B3F09A83D02B"><enum>(e)</enum><header>Definitions</header><text>For
purposes of this section—</text>
<paragraph id="id48085A8A4E2D4373AC9566F2325C51FA"><enum>(1)</enum><header>Eligible plan
year</header><text>For purposes of this subparagraph, the term <term>eligible
plan year</term> means any plan year beginning in 2008, 2009, 2010, or 2011,
except that a plan year beginning in 2008 shall only be treated as an eligible
plan year if the due date for the payment of the minimum required contribution
for such plan year occurs on or after the date of the enactment of this
clause.</text>
</paragraph><paragraph id="ID15EA23663B9E420990673F89D3E4F80E"><enum>(2)</enum><header>Pre-effective
date plan year</header><text>The term <term>pre-effective date plan year</term>
means, with respect to a plan, any plan year prior to the first year in which
the amendments made by this subtitle and subtitle B apply to the plan.</text>
</paragraph><paragraph id="H9923847FFAF04CC4B1993F16F4000B6D"><enum>(3)</enum><header>Increased
unfunded new liability</header><text display-inline="yes-display-inline">The
term <term>increased unfunded new liability</term> means, with respect to a
year, the excess (if any) of the unfunded new liability over the amount of
unfunded new liability determined as if the value of the plan’s assets
determined under subsection 302(c)(2) of such Act and section 412(c)(2) of such
Code equaled the product of the current liability of the plan for the year
multiplied by the funded current liability percentage (as defined in section
302(d)(8)(B) of such Act and 412(l)(8)(B) of such Code) of the plan for the
second plan year preceding the first election year of such plan.</text>
</paragraph><paragraph id="H68CAF665B6154C4A8AC04D1C6D8C237C"><enum>(4)</enum><header>Other
definitions</header><text>The terms <term>unfunded new liability</term> and
<term>current liability</term> shall have the meanings set forth in section
302(d) of such Act and section 412(l) of such
Code.</text>
</paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="H805E97FE3D244D9DB35B473124FF7DA1"><enum>(b)</enum><header>Eligible charity
plans</header><text>Section 104 of the Pension Protection Act of 2006 is
amended—</text>
<paragraph id="HCCDE2AE940CE4C728886AD995BF14E89"><enum>(1)</enum><text>by
striking <quote>eligible cooperative plan</quote> wherever it appears in
subsections (a) and (b) and inserting <quote>eligible cooperative plan or an
eligible charity plan</quote>, and</text>
</paragraph><paragraph id="HDD0348590EAB4DB28C9AF81DC8A9F9AB"><enum>(2)</enum><text>by
adding at the end the following new subsection:</text>
<quoted-block id="H163DBF084F334620888C4DDA7EBA021F" style="OLC">
<subsection id="HC1E9300FE48E4704B2F6BDC39FC10ABB"><enum>(d)</enum><header>Eligible charity
plan defined</header><text>For purposes of this section, a plan shall be
treated as an eligible charity plan for a plan year if the plan is maintained
by more than one employer (determined without regard to section 414(c) of the
Internal Revenue Code) and 100 percent of the employers are described in
section 501(c)(3) of such
Code.</text>
</subsection><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection id="HA5C04FC8A0184348887CDE8FDF1C2CEC"><enum>(c)</enum><header>Effective
date</header>
<paragraph id="H39454539C5B84563B950C0FF4FFA1C65"><enum>(1)</enum><header>In
general</header><text>The amendment made by subsection (a) shall take effect as
if included in the Pension Protection Act of 2006.</text>
</paragraph><paragraph commented="no" display-inline="no-display-inline" id="H0D9E0BEA47154B49931941F0ADC9C46E"><enum>(2)</enum><header>Eligible charity
plan</header><text>The amendments made by subsection (b) shall apply to plan
years beginning after December 31, 2007, except that a plan sponsor may elect
to apply such amendments to plan years beginning after December 31, 2008. Any
such election shall be made at such time, and in such form and manner, as shall
be prescribed by the Secretary of the Treasury, and may be revoked only with
the consent of the Secretary of the Treasury.</text>
</paragraph></subsection></section><section id="ID2F1A1EC9C821491E8740DCDC095D6BE0"><enum>303.</enum><header>Lookback for
certain benefit restrictions</header>
<subsection id="id50A1A0B4BE7540AE8E65D8DFC61AA514"><enum>(a)</enum><header>In
general</header>
<paragraph id="IDCADE5F5BA2944693BADF38BD0AF8DA0A"><enum>(1)</enum><header>Amendment to
erisa</header><text>Section 206(g)(9) of the <act-name parsable-cite="ERISA">Employee Retirement Income Security Act of
1974</act-name> is amended by adding at the end the following:</text>
<quoted-block display-inline="no-display-inline" id="IDADFA9A376A4543D3A0FA64EADB9AE81B" style="OLC">
<subparagraph id="ID93D4B75BC4A84BC386EDE6FCFA0EF33D"><enum>(D)</enum><header>Special rule
for certain years</header><text>Solely for purposes of any applicable
provision—</text>
<clause id="IDC7878F86264D4F34ADFD3ED9A2947BE4"><enum>(i)</enum><header>In
general</header><text>For plan years beginning on or after October 1, 2008, and
before October 1, 2010, the adjusted funding target attainment percentage of a
plan shall be the greater of—</text>
<subclause id="ID89BA6BE1FDE14C7FB5AB7FF5CC6C27ED"><enum>(I)</enum><text>such percentage,
as determined without regard to this subparagraph, or</text>
</subclause><subclause id="ID5E8FB8BE988A474396F061E6788598DC"><enum>(II)</enum><text>the adjusted
funding target attainment percentage for such plan for the plan year beginning
after October 1, 2007, and before October 1, 2008, as determined under rules
prescribed by the Secretary of the Treasury.</text>
</subclause></clause><clause id="ID9A88101FA129444381FD8D16177C98F4"><enum>(ii)</enum><header>Special
rule</header><text>In the case of a plan for which the valuation date is not
the first day of the plan year—</text>
<subclause id="IDF24B8B3F84F54A9D8E294AD1C32331D7"><enum>(I)</enum><text>clause (i) shall
apply to plan years beginning after December 31, 2007, and before January 1,
2010, and</text>
</subclause><subclause id="ID46B04C25B2564DB0A65BB32143ADE1F1"><enum>(II)</enum><text>clause (i)(II)
shall apply based on the last plan year beginning before November 1, 2007, as
determined under rules prescribed by the Secretary of the Treasury.</text>
</subclause></clause><clause id="id7084C457E52B4D42BBC24A21F747D5B2"><enum>(iii)</enum><header>Applicable
provision</header><text>For purposes of this subparagraph, the term
<term>applicable provision</term> means—</text>
<subclause id="id124E7C24C5DA4E3AAF726B0525F2DD86"><enum>(I)</enum><text>paragraph (3),
but only for purposes of applying such paragraph to a payment which, as
determined under rules prescribed by the Secretary of the Treasury, is a
payment under a social security leveling option which accelerates payments
under the plan before, and reduces payments after, a participant starts
receiving social security benefits in order to provide substantially similar
aggregate payments both before and after such benefits are received, and</text>
</subclause><subclause id="idB9BE83D1DC10481399D291C47386F80C"><enum>(II)</enum><text>paragraph
(4).</text>
</subclause></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph><paragraph id="IDEF2D20304A7A467EB51347FE30C96A95"><enum>(2)</enum><header>Amendment to
internal revenue code of 1986</header><text>Section 436(j) of the Internal
Revenue Code of 1986 is amended by adding at the end the following:</text>
<quoted-block display-inline="no-display-inline" id="IDD712C5B5DC2B4EC78CC1DFD0FB535F09" style="OLC">
<paragraph id="id5C7BFE29EC154D1EA637C1F997BAF923"><enum>(3)</enum><header>Special rule
for certain years</header><text>Solely for purposes of any applicable
provision—</text>
<subparagraph id="id7BD5677227924620970E26FD60592B53"><enum>(A)</enum><header>In
general</header><text>For plan years beginning on or after October 1, 2008, and
before October 1, 2010, the adjusted funding target attainment percentage of a
plan shall be the greater of—</text>
<clause id="id24A65560FC7C4B5BA38D43560BA2BCB6"><enum>(i)</enum><text>such
percentage, as determined without regard to this paragraph, or</text>
</clause><clause id="id3D2582BB5BAE40E38559D4B954A2B03E"><enum>(ii)</enum><text>the
adjusted funding target attainment percentage for such plan for the plan year
beginning after October 1, 2007, and before October 1, 2008, as determined
under rules prescribed by the Secretary.</text>
</clause></subparagraph><subparagraph id="id26D5A876B75447FFBE12973C9FED4043"><enum>(B)</enum><header>Special
rule</header><text>In the case of a plan for which the valuation date is not
the first day of the plan year—</text>
<clause id="idCAD0D89ACF4049BD9967F24DA544C8F3"><enum>(i)</enum><text>subparagraph (A)
shall apply to plan years beginning after December 31, 2007, and before January
1, 2010, and</text>
</clause><clause id="idEAF2ADA8D61B4C45B15524A7F5D68DE4"><enum>(ii)</enum><text>subparagraph
(A)(ii) shall apply based on the last plan year beginning before November 1,
2007, as determined under rules prescribed by the Secretary.</text>
</clause></subparagraph><subparagraph id="id15F5E354E46945A8BC7D5D858C24016E"><enum>(C)</enum><header>Applicable
provision</header><text>For purposes of this paragraph, the term
<term>applicable provision</term> means—</text>
<clause id="id45DFD38C54D34A0B8CA2452D5D00133F"><enum>(i)</enum><text>subsection (d),
but only for purposes of applying such paragraph to a payment which, as
determined under rules prescribed by the Secretary, is a payment under a social
security leveling option which accelerates payments under the plan before, and
reduces payments after, a participant starts receiving social security benefits
in order to provide substantially similar aggregate payments both before and
after such benefits are received, and</text>
</clause><clause id="idD14F08B433ED4ACDB9E90CC491AC9829"><enum>(ii)</enum><text>subsection
(e).</text>
</clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection id="IDC0EF37109F5B48C891D151A16FBEA115"><enum>(b)</enum><header>Interaction
with wrera rule</header><text>Section 203 of the Worker, Retiree, and Employer
Recovery Act of 2008 shall apply to a plan for any plan year in lieu of the
amendments made by this section applying to sections 206(g)(4) of the Employee
Retirement Income Security Act of 1974 and 436(e) of the Internal Revenue Code
of 1986 only to the extent that such section produces a higher adjusted funding
target attainment percentage for such plan for such year.</text>
</subsection><subsection id="ID6AA5A5981DF546A58BFD7004F3EA2DB2"><enum>(c)</enum><header>Effective
date</header>
<paragraph id="ID48949235C18B4C52ACB00CEDFB0169F0"><enum>(1)</enum><header>In
general</header><text>Except as provided in paragraph (2), the amendments made
by this section shall apply to plan years beginning on or after October 1,
2008.</text>
</paragraph><paragraph id="ID5645C3CAAF804B1EB2495D8D96AC0427"><enum>(2)</enum><header>Special
rule</header><text>In the case of a plan for which the valuation date is not
the first day of the plan year, the amendments made by this section shall apply
to plan years beginning after December 31, 2007.</text>
</paragraph></subsection></section><section id="HCBCC32AE27764CBFB9D95DA41810B705"><enum>304.</enum><header>Lookback for
credit balance rule for plans maintained by charities</header>
<subsection id="H78854E6DA26D4B5B80838772C489076A"><enum>(a)</enum><header>Amendment to
erisa</header><text>Paragraph (3) of section 303(f) of the Employee Retirement
Income Security Act of 1974 is amended by adding the following at the end
thereof:</text>
<quoted-block id="H4DF57E5A6DAA4F0381E706106DAF67CA" style="OLC">
<subparagraph id="H20B0281CA5A047B6894CC02ED78B5ABD"><enum>(D)</enum><header>Special rule for
certain years of plans maintained by charities</header>
<clause id="H42FCE435209B413C9F3A881B2887DB30"><enum>(i)</enum><header>In
general</header><text>For purposes of applying subparagraph (C) for plan years
beginning after August 31, 2009, and before September 1, 2011, the ratio
determined under such subparagraph for the preceding plan year shall be the
greater of—</text>
<subclause id="HD62AD6B352B142F7B94063B402BAB5EC"><enum>(I)</enum><text>such ratio, as
determined without regard to this subparagraph, or</text>
</subclause><subclause id="H9A8931589E004736896EA3D0AC57A9A6"><enum>(II)</enum><text>the ratio for
such plan for the plan year beginning after August 31, 2007, and before
September 1, 2008, as determined under rules prescribed by the Secretary of the
Treasury.</text>
</subclause></clause><clause id="H1B37708D194A4390821DB9A742B9B216"><enum>(ii)</enum><header>Special
rule</header><text>In the case of a plan for which the valuation date is not
the first day of the plan year—</text>
<subclause id="H365D951CC6934509A9D7D0D5F664E7A8"><enum>(I)</enum><text>clause (i) shall
apply to plan years beginning after December 31, 2008, and before January 1,
2011, and</text>
</subclause><subclause id="H888D0CBE318044D092D30C1A46FA1BCA"><enum>(II)</enum><text>clause (i)(II)
shall apply based on the last plan year beginning before September 1, 2007, as
determined under rules prescribed by the Secretary of the Treasury.</text>
</subclause></clause><clause id="id5DDFFAE0FCF641E3B6B1B982E03B958A"><enum>(iii)</enum><header>Limitation to
charities</header><text>This subparagraph shall not apply to any plan unless
such plan is maintained exclusively by one or more organizations described in
section 501(c)(3) of the Internal Revenue Code of
1986.</text>
</clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="HA6BA0CA5C29947DBA75E10D4D13FF7E9"><enum>(b)</enum><header>Amendment to
internal revenue code of 1986</header><text>Paragraph (3) of section 430(f) of
the Internal Revenue Code of 1986 is amended by adding the following at the end
thereof:</text>
<quoted-block id="H5024AA51068F45A99B5BE41FD54FB4B8" style="OLC">
<subparagraph id="HA1CED1A03956450D9380B82831A4C4BF"><enum>(D)</enum><header>Special rule for
certain years of plans maintained by charities</header>
<clause id="H4D608B7756F94C54ACB1F3D5177D5FFC"><enum>(i)</enum><header>In
general</header><text>For purposes of applying subparagraph (C) for plan years
beginning after August 31, 2009, and before September 1, 2011, the ratio
determined under such subparagraph for the preceding plan year of a plan shall
be the greater of—</text>
<subclause id="HFDC93C4583DD45598510B1549AEE3756"><enum>(I)</enum><text>such ratio, as
determined without regard to this subsection, or</text>
</subclause><subclause id="H105219F173944B51B25CD991EFA6FF1B"><enum>(II)</enum><text>the ratio for
such plan for the plan year beginning after August 31, 2007 and before
September 1, 2008, as determined under rules prescribed by the
Secretary.</text>
</subclause></clause><clause id="HE2A780D5A67E46D7A4CA87E52A3379A1"><enum>(ii)</enum><header>Special
rule</header><text>In the case of a plan for which the valuation date is not
the first day of the plan year—</text>
<subclause id="HE85C77A0DB774DDBB21339F56BB28EA1"><enum>(I)</enum><text>clause (i) shall
apply to plan years beginning after December 31, 2007, and before January 1,
2010, and</text>
</subclause><subclause id="H3BDFFA9DC7AC42EE93E6D163BEEF9D6E"><enum>(II)</enum><text>clause (i)(II)
shall apply based on the last plan year beginning before September 1, 2007, as
determined under rules prescribed by the Secretary.</text>
</subclause></clause><clause commented="no" display-inline="no-display-inline" id="id1B1A731572B644CB885A20B9A8FAC306"><enum>(iii)</enum><header display-inline="yes-display-inline">Limitation to charities</header><text display-inline="yes-display-inline">This subparagraph shall not apply to any
plan unless such plan is maintained exclusively by one or more organizations
described in section
501(c)(3).</text>
</clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="HDFA6529ED10945EE8F46F69F51B14C2A"><enum>(c)</enum><header>Effective
date</header>
<paragraph id="H252FC464D9A3443BBF7562E4AFE2EB91"><enum>(1)</enum><header>In
general</header><text>Except as provided in paragraph (2), the amendments made
by this section shall apply to plan years beginning after August 31,
2009.</text>
</paragraph><paragraph commented="no" display-inline="no-display-inline" id="H02C6151AB6754CD58D63CD94FD6FC77A"><enum>(2)</enum><header>Special
rule</header><text>In the case of a plan for which the valuation date is not
the first day of the plan year, the amendments made by this section shall apply
to plan years beginning after December 31, 2008.</text>
</paragraph></subsection></section></subtitle><subtitle id="id12F4F35547424CFDB79CC852275F4727"><enum>B</enum><header>Multiemployer
plans</header>
<section id="H16213801C8CF4DF0832FA3FAB8AB6BDC"><enum>311.</enum><header>Adjustments to
funding standard account rules</header>
<subsection id="H5ADC54F6E08C4C72BDF4EADE8DFCFAFA"><enum>(a)</enum><header>Adjustments</header>
<paragraph id="H9B46415A6922479C94783EEC0ABA9F02"><enum>(1)</enum><header>Amendment to
ERISA</header><text display-inline="yes-display-inline">Section 304(b) of the
Employee Retirement Income Security Act of 1974 (29 U.S.C. 1084(b)) is amended
by adding at the end the following new paragraph:</text>
<quoted-block display-inline="no-display-inline" id="HF1A3F27F7D3B4BD284777A87087B0CD8" style="OLC">
<paragraph id="HDDC7D8ABE16D4556ACAF5906E7C5B826"><enum>(8)</enum><header>Special relief
rules</header><text>Notwithstanding any other provision of this
subsection—</text>
<subparagraph id="IDC2D17F2C648F4491865FDBE1AA576F3E"><enum>(A)</enum><header>Amortization of
net investment losses</header>
<clause id="idBEDBD79CB4D149D586CA649ED989FDA9"><enum>(i)</enum><header>In
general</header><text>A multiemployer plan with respect to which the solvency
test under subparagraph (C) is met may treat the portion of any experience loss
or gain attributable to net investment losses incurred in either or both of the
first two plan years ending after August 31, 2008, as an item separate from
other experience losses, to be amortized in equal annual installments (until
fully amortized) over the period —</text>
<subclause id="id8CF8E42ECDDC46BA8F15275BBAB0FD5E"><enum>(I)</enum><text>beginning with
the plan year in which such portion is first recognized in the actuarial value
of assets, and</text>
</subclause><subclause id="id608FC0679AB64A9E979A150E8DCA956D"><enum>(II)</enum><text>ending with the
last plan year in the 30-plan year period beginning with the plan year in which
such net investment loss was incurred.</text>
</subclause></clause><clause id="idFF96936A39424EAB81D5185DDBA9C969"><enum>(ii)</enum><header>Coordination
with extensions</header><text>If this subparagraph applies for any plan
year—</text>
<subclause id="idC6C6A954F8A743F6B525D133FBB98C05"><enum>(I)</enum><text>no
extension of the amortization period under clause (i) shall be allowed under
subsection (d), and</text>
</subclause><subclause id="idD6FDF8FBE9EF4BA5BA088ECF6783870E"><enum>(II)</enum><text>if an extension
was granted under subsection (d) for any plan year before the election to have
this subparagraph apply to the plan year, such extension shall not result in
such amortization period exceeding 30 years.</text>
</subclause></clause><clause id="id829A1C1656DA45149A87AD48A6B45232"><enum>(iii)</enum><header>Net
investment losses</header><text>For purposes of this subparagraph—</text>
<subclause id="idDB7DB73D022C44868D0DCB7EC98C04D0"><enum>(I)</enum><header>In
general</header><text>Net investment losses shall be determined in the manner
prescribed by the Secretary of the Treasury on the basis of the difference
between actual and expected returns (including any difference attributable to
any criminally fraudulent investment arrangement).</text>
</subclause><subclause id="id6224F28FA7EB4DF58B3BB2B7020D4B04"><enum>(II)</enum><header>Criminally
fraudulent investment arrangements</header><text>The determination as to
whether an arrangement is a criminally fraudulent investment arrangement shall
be made under rules substantially similar to the rules prescribed by the
Secretary of the Treasury for purposes of section 165 of the Internal Revenue
Code of 1986.</text>
</subclause></clause></subparagraph><subparagraph id="idF0C2E646A1C240F9B1FE70F1B85030E6"><enum>(B)</enum><header>Expanded
smoothing period</header>
<clause id="id2398287152B74D33A42EF020AD491417"><enum>(i)</enum><header>In
general</header><text>A multiemployer plan with respect to which the solvency
test under subparagraph (C) is met may change its asset valuation method in a
manner which—</text>
<subclause id="idAB25A6401F824739877503A88D0F3005"><enum>(I)</enum><text>spreads the
difference between expected and actual returns for either or both of the first
2 plan years ending after August 31, 2008, over a period of not more than 10
years,</text>
</subclause><subclause id="id87C53C1F641649FCABB8FF13682F41A7"><enum>(II)</enum><text>provides that
for either or both of the first 2 plan years beginning after August 31, 2008,
the value of plan assets at any time shall not be less than 80 percent or
greater than 130 percent of the fair market value of such assets at such time,
or</text>
</subclause><subclause id="id6120EF4B1FB947EC83DDF55875E8C2C0"><enum>(III)</enum><text>makes both
changes described in subclauses (I) and (II) to such method.</text>
</subclause></clause><clause id="id8D9C9785D5DF46C08252B687BFAA8D59"><enum>(ii)</enum><header>Asset
valuation methods</header><text>If this subparagraph applies for any plan
year—</text>
<subclause id="idD367E4D8DA6B4D3FB2B1D37C5B719E0E"><enum>(I)</enum><text>the Secretary of
the Treasury shall not treat the asset valuation method of the plan as
unreasonable solely because of the changes in such method described in clause
(i), and</text>
</subclause><subclause id="id21DA1483B58940CB95531D592BEE3E50"><enum>(II)</enum><text>such changes
shall be deemed approved by such Secretary under section 302(d)(1) and section
412(d)(1) of such Code.</text>
</subclause></clause><clause id="idB640366D4F6C452086A91549475E1103"><enum>(iii)</enum><header>Amortization
of reduction in unfunded accrued liability</header><text>If this subparagraph
and subparagraph (A) both apply for any plan year, the plan shall treat any
reduction in unfunded accrued liability resulting from the application of this
subparagraph as a separate experience amortization base, to be amortized in
equal annual installments (until fully amortized) over a period of 30 plan
years rather than the period such liability would otherwise be amortized
over.</text>
</clause></subparagraph><subparagraph id="H8CDF189F4B2A4D1E9E5A8827DEBBE568"><enum>(C)</enum><header>Solvency
test</header><text>The solvency test under this paragraph is met only if the
plan actuary certifies that the plan is projected to have sufficient assets to
timely pay expected benefits and anticipated expenditures over the amortization
period, taking into account the changes in the funding standard account under
this paragraph.</text>
</subparagraph><subparagraph id="idC7113058B2224785B96034C55FCBE9C6"><enum>(D)</enum><header>Restriction on
benefit increases</header><text>If subparagraph (A) or (B) apply to a
multiemployer plan for any plan year, then, in addition to any other applicable
restrictions on benefit increases, a plan amendment increasing benefits may not
go into effect during either of the 2 plan years immediately following such
plan year unless—</text>
<clause id="idFA561C03236A4298A4B6EE365754DC76"><enum>(i)</enum><text>the
plan actuary certifies that—</text>
<subclause id="id14B56CA8C6BB4E07974F80F38B6A99F3"><enum>(I)</enum><text>any such increase
is paid for out of additional contributions not allocated to the plan
immediately before the application of this paragraph to the plan, and</text>
</subclause><subclause id="idA317051C9B6A4E7493C5E363CAB17E7B"><enum>(II)</enum><text>the plan's
funded percentage and projected credit balances for such 2 plan years are
reasonably expected to be at least as high as such percentage and balances
would have been if the benefit increase had not been adopted, or</text>
</subclause></clause><clause id="id40BAEBFCBBA94CCAB54680444A1812C7"><enum>(ii)</enum><text>the
amendment is required as a condition of qualification under part I of
subchapter D of chapter 1 of the Internal Revenue Code of 1986 or to comply
with other applicable law.</text>
</clause></subparagraph><subparagraph id="id72788C19195643699F5149BB7D8A8572"><enum>(E)</enum><header>Reporting</header><text>A
plan sponsor of a plan to which this paragraph applies shall—</text>
<clause id="id77A4842A6B5640E0963F3E49019F8A02"><enum>(i)</enum><text>give
notice of such application to participants and beneficiaries of the plan,
and</text>
</clause><clause id="id5205442E8A644C07A39F9AD8F2E1F2EE"><enum>(ii)</enum><text>inform the
Pension Benefit Guaranty Corporation of such application in such form and
manner as the Director of the Pension Benefit Guaranty Corporation may
prescribe.</text>
</clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph><paragraph id="H701B842FE8F44717A2098D38BD6BE6F9"><enum>(2)</enum><header>Amendment to
Internal Revenue Code of 1986</header><text display-inline="yes-display-inline">Section 431(b) is amended by adding at the
end the following new paragraph:</text>
<quoted-block display-inline="no-display-inline" id="idF78CD3EC17D04D3BA421E8942CC86D5D" style="OLC">
<paragraph id="id9BC4C5B115BB47D09D595E651AF4C926"><enum>(8)</enum><header>Special relief
rules</header><text>Notwithstanding any other provision of this
subsection—</text>
<subparagraph id="idE86B0126E4C74C9A922FA5DFDE34C0FA"><enum>(A)</enum><header>Amortization of
net investment losses</header>
<clause id="idBB192ADD74E64E46A16D8AAF2BDA1483"><enum>(i)</enum><header>In
general</header><text>A multiemployer plan with respect to which the solvency
test under subparagraph (C) is met may treat the portion of any experience loss
or gain attributable to net investment losses incurred in either or both of the
first two plan years ending after August 31, 2008, as an item separate from
other experience losses, to be amortized in equal annual installments (until
fully amortized) over the period —</text>
<subclause id="id1DFB3FCAF4C44D2CAEC248B6F9BABED5"><enum>(I)</enum><text>beginning with
the plan year in which such portion is first recognized in the actuarial value
of assets, and</text>
</subclause><subclause id="idB8ECBCD7B5B9467A8C6AD1ED4B110B72"><enum>(II)</enum><text>ending with the
last plan year in the 30-plan year period beginning with the plan year in which
such net investment loss was incurred.</text>
</subclause></clause><clause id="idD1954DA1227B4E75A9AE41DF059935A2"><enum>(ii)</enum><header>Coordination
with extensions</header><text>If this subparagraph applies for any plan
year—</text>
<subclause id="idA8EE02D36AB4462A8566AB288CAE58C1"><enum>(I)</enum><text>no
extension of the amortization period under clause (i) shall be allowed under
subsection (d), and</text>
</subclause><subclause id="id0F5E5CD637104075B514B8616D6AD28E"><enum>(II)</enum><text>if an extension
was granted under subsection (d) for any plan year before the election to have
this subparagraph apply to the plan year, such extension shall not result in
such amortization period exceeding 30 years.</text>
</subclause></clause><clause id="idD175B046C1C4498CB10E5280452467C6"><enum>(iii)</enum><header>Net
investment losses</header><text>For purposes of this subparagraph—</text>
<subclause id="idBEE2A59F2FD24E0B9765ABF253FF25C7"><enum>(I)</enum><header>In
general</header><text>Net investment losses shall be determined in the manner
prescribed by the Secretary on the basis of the difference between actual and
expected returns (including any difference attributable to any criminally
fraudulent investment arrangement).</text>
</subclause><subclause id="id98BC6F13905347649457CF28C0EF9EBE"><enum>(II)</enum><header>Criminally
fraudulent investment arrangements</header><text>The determination as to
whether an arrangement is a criminally fraudulent investment arrangement shall
be made under rules substantially similar to the rules prescribed by the
Secretary for purposes of section 165.</text>
</subclause></clause></subparagraph><subparagraph id="id93014F2E43064DFF8679B05CA06CE977"><enum>(B)</enum><header>Expanded
smoothing period</header>
<clause id="id08B6E0E649724FB48C7FB3F371E3870E"><enum>(i)</enum><header>In
general</header><text>A multiemployer plan with respect to which the solvency
test under subparagraph (C) is met may change its asset valuation method in a
manner which—</text>
<subclause id="id2F1542672C8440348B914B71EEBEF7F7"><enum>(I)</enum><text>spreads the
difference between expected and actual returns for either or both of the first
2 plan years ending after August 31, 2008, over a period of not more than 10
years,</text>
</subclause><subclause commented="no" display-inline="no-display-inline" id="id9BE19BB2908D48AC9CA3CC5580778AEC"><enum>(II)</enum><text display-inline="yes-display-inline">provides that for either or both of the
first 2 plan years beginning after August 31, 2008, the value of plan assets at
any time shall not be less than 80 percent or greater than 130 percent of the
fair market value of such assets at such time, or</text>
</subclause><subclause id="idB69B8DE393F3426394BABFFA1BA940BB"><enum>(III)</enum><text>makes both
changes described in subclauses (I) and (II) to such method.</text>
</subclause></clause><clause id="id55F8AEA49C084686BD3FFD758E7357B3"><enum>(ii)</enum><header>Asset
valuation methods</header><text>If this subparagraph applies for any plan
year—</text>
<subclause id="idBF8FE425BED3450F914AA65F2AB57BA1"><enum>(I)</enum><text>the Secretary
shall not treat the asset valuation method of the plan as unreasonable solely
because of the changes in such method described in clause (i), and</text>
</subclause><subclause id="id2A35C60CD8504632801B63290C5057C0"><enum>(II)</enum><text>such changes
shall be deemed approved by the Secretary under section 302(d)(1) of the
Employee Retirement Income Security Act of 1974 and section 412(d)(1).</text>
</subclause></clause><clause id="idF30E456AC4F246489466ED2EF97C39E9"><enum>(iii)</enum><header>Amortization
of reduction in unfunded accrued liability</header><text>If this subparagraph
and subparagraph (A) both apply for any plan year, the plan shall treat any
reduction in unfunded accrued liability resulting from the application of this
subparagraph as a separate experience amortization base, to be amortized in
equal annual installments (until fully amortized) over a period of 30 plan
years rather than the period such liability would otherwise be amortized
over.</text>
</clause></subparagraph><subparagraph id="id5D5120F879074F528C7596E1F79E1750"><enum>(C)</enum><header>Solvency
test</header><text>The solvency test under this paragraph is met only if the
plan actuary certifies that the plan is projected to have sufficient assets to
timely pay expected benefits and anticipated expenditures over the amortization
period, taking into account the changes in the funding standard account under
this paragraph.</text>
</subparagraph><subparagraph id="id27B84610C64C428D8AB4D1FC1ADF5E9E"><enum>(D)</enum><header>Restriction on
benefit increases</header><text>If subparagraph (A) or (B) apply to a
multiemployer plan for any plan year, then, in addition to any other applicable
restrictions on benefit increases, a plan amendment increasing benefits may not
go into effect during either of the 2 plan years immediately following such
plan year unless—</text>
<clause id="idF3BBCE927A6546C7941E2237F383C4ED"><enum>(i)</enum><text>the
plan actuary certifies that—</text>
<subclause id="id978F31117FB84AE9B7E944564552FCB7"><enum>(I)</enum><text>any such increase
is paid for out of additional contributions not allocated to the plan
immediately before the application of this paragraph to the plan, and</text>
</subclause><subclause id="id1EEDF39A20114C55808BB8A3732D2DD8"><enum>(II)</enum><text>the plan's
funded percentage and projected credit balances for such 2 plan years are
reasonably expected to be at least as high as such percentage and balances
would have been if the benefit increase had not been adopted, or</text>
</subclause></clause><clause id="id3A31DC52055843AFA7F2447A34B74EFD"><enum>(ii)</enum><text>the
amendment is required as a condition of qualification under part I of
subchapter D or to comply with other applicable law.</text>
</clause></subparagraph><subparagraph id="id702B8DC4746E4BED8152F999CC1C4BBC"><enum>(E)</enum><header>Reporting</header><text>A
plan sponsor of a plan to which this paragraph applies shall—</text>
<clause id="idF0D8BBC1C3314559874BC3A9A717DB76"><enum>(i)</enum><text>give
notice of such application to participants and beneficiaries of the plan,
and</text>
</clause><clause commented="no" display-inline="no-display-inline" id="idD8985A1102C344E8810ED340D854BE6A"><enum>(ii)</enum><text display-inline="yes-display-inline">inform the Pension Benefit Guaranty
Corporation of such application in such form and manner as the Director of the
Pension Benefit Guaranty Corporation may
prescribe.</text>
</clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection id="IDE80E0E9EAF08458EA9563FAAFAA17803"><enum>(b)</enum><header>Effective
dates</header>
<paragraph id="ID90382200A9AA4579AC1DDBC323F6DDD0"><enum>(1)</enum><header>In
general</header><text>The amendments made by this section shall take effect as
of the first day of the first plan year ending after August 31, 2008, except
that any election a plan makes pursuant to this section that affects the plan's
funding standard account for the first plan year beginning after August 31,
2008, shall be disregarded for purposes of applying the provisions of section
305 of the <act-name parsable-cite="ERISA">Employee Retirement Income Security
Act of 1974</act-name> and section 432 of the Internal Revenue Code of 1986 to
such plan year.</text>
</paragraph><paragraph commented="no" display-inline="no-display-inline" id="ID82F8F6689D1E4AAB8B004C84A26D501E"><enum>(2)</enum><header>Restrictions on
benefit increases</header><text>Notwithstanding paragraph (1), the restrictions
on plan amendments increasing benefits in sections 304(b)(8)(D) of such Act and
431(b)(8)(D) of such Code, as added by this section, shall take effect on the
date of enactment of this Act.</text>
</paragraph></subsection></section></subtitle><enum>IV</enum><header>Offset
provisions</header>
<subtitle id="idA35321120D604105BBCAD1EC22588627"><enum>A</enum><header>Black
liquor</header>
<section id="H179EA66FB8064CA3A0875A07D4E99F3B" section-type="subsequent-section"><enum>401.</enum><header>Exclusion of
unprocessed fuels from the cellulosic biofuel producer credit</header>
<subsection id="H6B44F5D035614F028A5C5E7FF249DA35"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">Subparagraph (E) of
section 40(b)(6) is amended by adding at the end the following new
clause:</text>
<quoted-block display-inline="no-display-inline" id="HE6126E4A150E4F6F92DB000A734EC26A" style="OLC">
<clause id="HBA9625155A08449EBEDCB4720ED32F54"><enum>(iii)</enum><header>Exclusion of
unprocessed fuels</header><text display-inline="yes-display-inline">The term
<quote>cellulosic biofuel</quote> shall not include any fuel if—</text>
<subclause id="H5F86811A5E4348DF9CCB0DB4D52A1BA0"><enum>(I)</enum><text>more than 4
percent of such fuel (determined by weight) is any combination of water and
sediment, or</text>
</subclause><subclause id="H6D13B24BDB784D99ACF6876A4BD79D06"><enum>(II)</enum><text>the ash content
of such fuel is more than 1 percent (determined by
weight).</text>
</subclause></clause><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection commented="no" display-inline="no-display-inline" id="H0A166D5EC2C7402297FB8AC8C435A229"><enum>(b)</enum><header>Effective
date</header><text display-inline="yes-display-inline">The amendment made by
this section shall apply to fuels sold or used after the date of the enactment
of this Act.</text>
</subsection></section><section id="id04182C7AB0DF4139B0B511740A146C0B" section-type="subsequent-section"><enum>402.</enum><header>Prohibition on
alternative fuel credit and alternative fuel mixture credit for black
liquor</header>
<subsection id="id5694AEC2F7814616800E3851C25B16F1"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">The last sentence of
section 6426(d)(2) is amended by striking <quote>or biodiesel</quote> and
inserting <quote>biodiesel, or any fuel (including lignin, wood residues, or
spent pulping liquors) derived from the production of paper or
pulp</quote>.</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="id1BAEF4EA3A9744BFB5F098D46F742424"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to fuel sold
or used after December 31, 2009.</text>
</subsection></section></subtitle><subtitle id="id394E6EF4C5864DD8A08C2C21B81AC44A"><enum>B</enum><header>Homebuyer
credit</header>
<section id="idD0F6558CBB804C3B8C85B5370AC11129"><enum>411.</enum><header>Technical
modifications to homebuyer credit</header>
<subsection id="id28C6C526B5ED48E7BD5314BBE8495608"><enum>(a)</enum><header>Expanded
documentation requirement</header><text>Subsection (d) of section 36, as
amended by the Worker, Homeownership, and Business Assistance Act of 2009, is
amended—</text>
<paragraph id="id9FCB1C26995F484091FF938707D2BD74"><enum>(1)</enum><text>by
striking <quote>or</quote> at the end of paragraph (3),</text>
</paragraph><paragraph id="id19FDEC69EB224F40863E054377057854"><enum>(2)</enum><text>by
striking the period at the end of paragraph (4) and inserting a comma,
and</text>
</paragraph><paragraph id="id715391FE860442CAA9AB4690E312A983"><enum>(3)</enum><text>by
adding at the end the following new paragraphs:</text>
<quoted-block act-name="" id="id5CE9510922FB4C38B30CF0E95461260A" style="OLC">
<paragraph id="idD84FD249A0214EA69BACE62580027EEC"><enum>(5)</enum><text>in
the case of a taxpayer to whom such a credit would be allowed (but for this
paragraph) by reason of subsection (c)(6), the taxpayer fails to attach to the
return of tax for such taxable year a copy of such property tax bills or other
documentation as are required by the Secretary to demonstrate compliance with
the requirements of subsection (c)(6), or</text>
</paragraph><paragraph id="id72B2152AE9724ADA86A919FF487556E4"><enum>(6)</enum><text>in
the case of a taxpayer to whom such a credit would be allowed (but for this
paragraph) by reason of subsection (h)(2), the taxpayer fails to attach to the
return of tax for such taxable year a copy of the binding contract which meets
the requirements of subsection
(h)(2).</text>
</paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection id="id4A0699BA885B4E5AB8DE975288925209"><enum>(b)</enum><header>Modification of
effective date of documentation requirements</header><text>Paragraph (2) of
section 12(e) of the Worker, Homeownership, and Business Assistance Act of 2009
is amended by striking <quote>returns for taxable years ending after the date
of the enactment of this Act</quote> and inserting <quote>returns filed after
the date of the enactment of this Act</quote>.</text>
</subsection><subsection id="id1BA7F0419CE64421950B8F32FA5C53AD"><enum>(c)</enum><header>Effective
dates</header>
<paragraph id="id6DEAEEAE65D64F3CB57375B36A112F61"><enum>(1)</enum><header>Documentation
requirements</header><text>The amendments made by subsection (a) shall apply to
purchases on or after the date of the enactment of this Act.</text>
</paragraph><paragraph id="idDA0F455829D64E67BCDA3E98D4EB853A"><enum>(2)</enum><header>Effective date
of Worker, Homeownership, and Business Assistance Act</header><text>The
amendment made by subsection (b) shall apply to purchases of a principal
residence on or after the date of the enactment of the Worker, Homeownership,
and Business Assistance Act of 2009.</text>
</paragraph></subsection></section></subtitle><subtitle id="id6D532ABFBAA142CE9B1FB637DE85E332"><enum>C</enum><header>Economic
substance</header>
<section display-inline="no-display-inline" id="HEDE8A8D7D4BB4343ABC88400D3379FBC" section-type="subsequent-section"><enum>421.</enum><header>Codification of
economic substance doctrine; penalties</header>
<subsection commented="no" display-inline="no-display-inline" id="H60350095FB9741ABBB4C77CDCD017BD6"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">Section 7701 is
amended by redesignating subsection (o) as subsection (p) and by inserting
after subsection (n) the following new subsection:</text>
<quoted-block display-inline="no-display-inline" id="H401D8D153B824493A3246A15B3F64E78" style="OLC">
<subsection commented="no" display-inline="no-display-inline" id="HC3D8F1B19D9A40469E57531F576B9C7D"><enum>(o)</enum><header display-inline="yes-display-inline">Clarification of economic substance
doctrine</header>
<paragraph commented="no" display-inline="no-display-inline" id="H6C90AD71C76B4E3EB0AD79B1CF3D6922"><enum>(1)</enum><header display-inline="yes-display-inline">Application of doctrine</header><text>In
the case of any transaction to which the economic substance doctrine is
relevant, such transaction shall be treated as having economic substance only
if—</text>
<subparagraph commented="no" display-inline="no-display-inline" id="H9438BBFFA46E4222B398610F249BF688"><enum>(A)</enum><text display-inline="yes-display-inline">the transaction changes in a meaningful way
(apart from Federal income tax effects) the taxpayer’s economic position,
and</text>
</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="H5A7C5009E6124ECAB4C0BEC39C100072"><enum>(B)</enum><text display-inline="yes-display-inline">the taxpayer has a substantial purpose
(apart from Federal income tax effects) for entering into such
transaction.</text>
</subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="H90657F00C596457BB0DD3D143DA0DB81"><enum>(2)</enum><header display-inline="yes-display-inline">Special rule where taxpayer relies on
profit potential</header>
<subparagraph id="HEBFCCA8EC34149DD9A7B361544F6D1BF"><enum>(A)</enum><header>In
general</header><text>The potential for profit of a transaction shall be taken
into account in determining whether the requirements of subparagraphs (A) and
(B) of paragraph (1) are met with respect to the transaction only if the
present value of the reasonably expected pre-tax profit from the transaction is
substantial in relation to the present value of the expected net tax benefits
that would be allowed if the transaction were respected.</text>
</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="H26CEA65B69C84FF48032EACC62542128"><enum>(B)</enum><header display-inline="yes-display-inline">Treatment of fees and foreign
taxes</header><text display-inline="yes-display-inline">Fees and other
transaction expenses shall be taken into account as expenses in determining
pre-tax profit under subparagraph (A). The Secretary may issue regulations
requiring foreign taxes to be treated as expenses in determining pre-tax profit
in appropriate cases.</text>
</subparagraph></paragraph><paragraph id="HB93303FE420447CDA7AB62B820072346"><enum>(3)</enum><header>State and local
tax benefits</header><text>For purposes of paragraph (1), any State or local
income tax effect which is related to a Federal income tax effect shall be
treated in the same manner as a Federal income tax effect.</text>
</paragraph><paragraph id="H0D8B3F0230E34F759B1E37F3EFA1A20E"><enum>(4)</enum><header>Financial
accounting benefits</header><text>For purposes of paragraph (1)(B), achieving a
financial accounting benefit shall not be taken into account as a purpose for
entering into a transaction if the origin of such financial accounting benefit
is a reduction of Federal income tax.</text>
</paragraph><paragraph commented="no" display-inline="no-display-inline" id="HABA555AE2CD74DBB9DE7CCD16CF794A5"><enum>(5)</enum><header display-inline="yes-display-inline">Definitions and special rules</header><text display-inline="yes-display-inline">For purposes of this subsection—</text>
<subparagraph commented="no" display-inline="no-display-inline" id="H3793DA60D21E464AA0C4ED25E2B538F2"><enum>(A)</enum><header display-inline="yes-display-inline">Economic substance doctrine</header><text display-inline="yes-display-inline">The term <term>economic substance
doctrine</term> means the common law doctrine under which tax benefits under
subtitle A with respect to a transaction are not allowable if the transaction
does not have economic substance or lacks a business purpose.</text>
</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="HEF584B70072E47E1B931F3BF5EFC03C3"><enum>(B)</enum><header display-inline="yes-display-inline">Exception for personal transactions of
individuals</header><text display-inline="yes-display-inline">In the case of an
individual, paragraph (1) shall apply only to transactions entered into in
connection with a trade or business or an activity engaged in for the
production of income.</text>
</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="H59520DE127884AE7974FF4A03EF42929"><enum>(C)</enum><header display-inline="yes-display-inline">Other common law doctrines not
affected</header><text display-inline="yes-display-inline">Except as
specifically provided in this subsection, the provisions of this subsection
shall not be construed as altering or supplanting any other rule of law, and
the requirements of this subsection shall be construed as being in addition to
any such other rule of law.</text>
</subparagraph><subparagraph id="H0F416BB4B7F94B228E60514CFF6BF90D"><enum>(D)</enum><header>Determination of
application of doctrine not affected</header><text display-inline="yes-display-inline">The determination of whether the economic
substance doctrine is relevant to a transaction shall be made in the same
manner as if this subsection had never been enacted.</text>
</subparagraph><subparagraph id="id7B83809705654588B367B031431409B8"><enum>(E)</enum><header>Transaction</header><text>The
term <term>transaction</term> includes a series of transactions.</text>
</subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="H859556539F634414BBF2CD8C5B63412D"><enum>(6)</enum><header display-inline="yes-display-inline">Regulations</header><text display-inline="yes-display-inline">The Secretary shall prescribe such
regulations as may be necessary or appropriate to carry out the purposes of
this
subsection.</text>
</paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection commented="no" display-inline="no-display-inline" id="HA859B08808B84FEF869B45E604BF3EC1"><enum>(b)</enum><header display-inline="yes-display-inline">Penalty for underpayments attributable to
transactions lacking economic substance</header>
<paragraph commented="no" display-inline="no-display-inline" id="H989D646A49DA4E95B825CFA6C24EF674"><enum>(1)</enum><header display-inline="yes-display-inline">In general</header><text>Subsection (b) of
section 6662 is amended by inserting after paragraph (5) the following new
paragraph:</text>
<quoted-block display-inline="no-display-inline" id="H9950AEDA43E44740B89312075EE1A4FE" style="OLC">
<paragraph commented="no" id="HA587D709E4244DD8914472657CF668B6"><enum>(6)</enum><text>Any disallowance
of claimed tax benefits by reason of a transaction lacking economic substance
(within the meaning of section 7701(o)) or failing to meet the requirements of
any similar rule of
law.</text>
</paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph><paragraph commented="no" id="H35E4126B19744071B3FD02A082A2C79B"><enum>(2)</enum><header>Increased
penalty for nondisclosed transactions</header><text>Section 6662 is amended by
adding at the end the following new subsection:</text>
<quoted-block display-inline="no-display-inline" id="H8210D6B9B4B64789BFDC3EE8EBD5B544" style="OLC">
<subsection commented="no" id="H714BB01FAFFC448FBCD76532B668652B"><enum>(i)</enum><header>Increase in
penalty in case of nondisclosed noneconomic substance transactions</header>
<paragraph commented="no" id="HD0590ADD2BB642E79FB983A54F833F82"><enum>(1)</enum><header>In
general</header><text>In the case of any portion of an underpayment which is
attributable to one or more nondisclosed noneconomic substance transactions,
subsection (a) shall be applied with respect to such portion by substituting
<quote>40 percent</quote> for <quote>20 percent</quote>.</text>
</paragraph><paragraph commented="no" display-inline="no-display-inline" id="H0B9AFEE164434A04851E694BF4C356A8"><enum>(2)</enum><header>Nondisclosed
noneconomic substance transactions</header><text>For purposes of this
subsection, the term <term>nondisclosed noneconomic substance
transaction</term> means any portion of a transaction described in subsection
(b)(6) with respect to which the relevant facts affecting the tax treatment are
not adequately disclosed in the return nor in a statement attached to the
return.</text>
</paragraph><paragraph commented="no" id="H49C92658B79C484199DFC846776C1B58"><enum>(3)</enum><header>Special rule for
amended returns</header><text display-inline="yes-display-inline">Except as
provided in regulations, in no event shall any amendment or supplement to a
return of tax be taken into account for purposes of this subsection if the
amendment or supplement is filed after the earlier of the date the taxpayer is
first contacted by the Secretary regarding the examination of the return or
such other date as is specified by the
Secretary.</text>
</paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph><paragraph commented="no" id="H1EEBA81D8B4A4BF6906F643768EBFA6E"><enum>(3)</enum><header>Conforming
amendment</header><text display-inline="yes-display-inline">Subparagraph (B) of
section 6662A(e)(2) is amended—</text>
<subparagraph commented="no" id="HBCFC7394309644A590A6625E7DAE31F3"><enum>(A)</enum><text>by striking
<quote>section 6662(h)</quote> and inserting <quote>subsections (h) or (i) of
section 6662</quote>; and</text>
</subparagraph><subparagraph commented="no" id="H5DF03DF4108B4A24B9FE8D1DF6E943D4"><enum>(B)</enum><text display-inline="yes-display-inline">by striking <quote><header-in-text level="subparagraph" style="OLC">gross valuation misstatement
penalty</header-in-text></quote> in the heading and inserting
<quote><header-in-text level="subparagraph" style="OLC">certain increased
underpayment penalties</header-in-text></quote>.</text>
</subparagraph></paragraph></subsection><subsection display-inline="no-display-inline" id="HEFC2D2B925694F398D7097A33EC59385"><enum>(c)</enum><header>Reasonable cause
exception not applicable to noneconomic substance transactions</header>
<paragraph id="H97E908F4A08E4A3584B0706E2A2E6F27"><enum>(1)</enum><header>Reasonable cause
exception for underpayments</header><text>Subsection (c) of section 6664 is
amended—</text>
<subparagraph id="H4147BDBF3909407FA62B19DF2ED752DE"><enum>(A)</enum><text display-inline="yes-display-inline">by redesignating paragraphs (2) and (3) as
paragraphs (3) and (4), respectively;</text>
</subparagraph><subparagraph id="HB0EE3411DC0B4A80BBF7D8754287F21B"><enum>(B)</enum><text>by
striking <quote>paragraph (2)</quote> in paragraph (4)(A), as so redesignated,
and inserting <quote>paragraph (3)</quote>; and</text>
</subparagraph><subparagraph id="H0AED8FD28304439C84BBBC9B2B296E47"><enum>(C)</enum><text>by
inserting after paragraph (1) the following new paragraph:</text>
<quoted-block display-inline="no-display-inline" id="H132B58A2735C4F07A35F3F9638126BA7" style="OLC">
<paragraph id="HEB3EBF2DF6034CD2968AF60F602996D8"><enum>(2)</enum><header>Exception</header><text display-inline="yes-display-inline">Paragraph (1) shall not apply to any
portion of an underpayment which is attributable to one or more transactions
described in section
6662(b)(6).</text>
</paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subparagraph></paragraph><paragraph id="H99F9782715144B2A822F4EFAFA6EEC36"><enum>(2)</enum><header>Reasonable cause
exception for reportable transaction understatements</header><text>Subsection
(d) of section 6664 is amended—</text>
<subparagraph id="H1E233F13E34B4CA0AA77F79D76577FAA"><enum>(A)</enum><text display-inline="yes-display-inline">by redesignating paragraphs (2) and (3) as
paragraphs (3) and (4), respectively;</text>
</subparagraph><subparagraph id="HC7BCD1CAD701494D8884E50CBD5183B8"><enum>(B)</enum><text>by
striking <quote>paragraph (2)(C)</quote> in paragraph (4), as so redesignated,
and inserting <quote>paragraph (3)(C)</quote>; and</text>
</subparagraph><subparagraph id="H91BB59CF41434BE18809E851F256038F"><enum>(C)</enum><text>by
inserting after paragraph (1) the following new paragraph:</text>
<quoted-block display-inline="no-display-inline" id="H8EAA99C69AE042928041AD986C1FF21B" style="OLC">
<paragraph id="HCD56F6A14392409AA90370C6EB9B8B2D"><enum>(2)</enum><header>Exception</header><text display-inline="yes-display-inline">Paragraph (1) shall not apply to any
portion of a reportable transaction understatement which is attributable to one
or more transactions described in section
6662(b)(6).</text>
</paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subparagraph></paragraph></subsection><subsection display-inline="no-display-inline" id="HF4ED7FEB571042E99D5D0138EF41ED4B"><enum>(d)</enum><header>Application of
penalty for erroneous claim for refund or credit to noneconomic substance
transactions</header><text>Section 6676 is amended by redesignating subsection
(c) as subsection (d) and inserting after subsection (b) the following new
subsection:</text>
<quoted-block display-inline="no-display-inline" id="HBFE80E8BCE5C4822ABDC80A46B43EA24" style="OLC">
<subsection id="HF705744E87DE40E089BD8380D0122F26"><enum>(c)</enum><header>Noneconomic
substance transactions treated as lacking reasonable basis</header><text display-inline="yes-display-inline">For purposes of this section, any excessive
amount which is attributable to any transaction described in section 6662(b)(6)
shall not be treated as having a reasonable
basis.</text>
</subsection><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection commented="no" display-inline="no-display-inline" id="H0F0E411A33964A419E12CC898F6CAB29"><enum>(e)</enum><header display-inline="yes-display-inline">Effective Date</header>
<paragraph id="H423B3E185EE9425E8F60DC19E8A1E54A"><enum>(1)</enum><header>In
general</header><text>Except as otherwise provided in this subsection, the
amendments made by this section shall apply to transactions entered into after
the date of the enactment of this Act.</text>
</paragraph><paragraph id="H0A6AE91CABE2477E82248397908F7EFF"><enum>(2)</enum><header>Underpayments</header><text display-inline="yes-display-inline">The amendments made by subsections (b) and
(c)(1) shall apply to underpayments attributable to transactions entered into
after the date of the enactment of this Act.</text>
</paragraph><paragraph id="H939EE5E200DF465EBCF7D283D95A571C"><enum>(3)</enum><header>Understatements</header><text display-inline="yes-display-inline">The amendments made by subsection (c)(2)
shall apply to understatements attributable to transactions entered into after
the date of the enactment of this Act.</text>
</paragraph><paragraph id="H252DD25C13F845C1B325A089237E3D34"><enum>(4)</enum><header>Refunds and
credits</header><text>The amendment made by subsection (d) shall apply to
refunds and credits attributable to transactions entered into after the date of
the enactment of this Act.</text>
</paragraph></subsection></section></subtitle><subtitle id="idBF88917922184C588947ABD5E926AE34"><enum>D</enum><header>Additional
provisions</header>
<section id="idBFAE48B2CA59478A900387CBC47F5014"><enum>431.</enum><header>Revision to
the Medicare Improvement Fund</header><text display-inline="no-display-inline">Section 1898(b)(1)(A) of the Social Security
Act (42 U.S.C. 1395iii(b)(1)(A)), as amended by section 1011(b) of the
Department of Defense Appropriations Act, 2010 (Public Law 111–118), is amended
by striking <quote>$20,740,000,000</quote> and inserting
<quote>$12,740,000,000</quote>.</text>
</section></subtitle><enum>V</enum><header>Satellite
Television Extension</header>
<section id="HFFEB0F31E5B5413ABA772993CE2526E8"><enum>500.</enum><header>Short
title</header><text display-inline="no-display-inline">This title may be cited
as the <quote><short-title>Satellite Television Extension
and Localism Act of 2010</short-title></quote>.</text>
</section><subtitle id="H6E64A2CA51B443BC95C53A996A7E301E"><enum>A</enum><header>Statutory
Licenses</header>
<section id="H0F1C50BD18A848A5A7FDB7E2BBC0A920"><enum>501.</enum><header>Reference</header><text display-inline="no-display-inline">Except as otherwise provided, whenever in
this subtitle an amendment is made to a section or other provision, the
reference shall be considered to be made to such section or provision of title
17, United States Code.</text>
</section><section id="H2DB7401BD3654F1C827A13353A2B05B8"><enum>502.</enum><header>Modifications
to statutory license for satellite carriers</header>
<subsection id="H59833B11136C46DC91FF2004870BD26E"><enum>(a)</enum><header>Heading
renamed</header>
<paragraph id="H05204C5C3E6447B2B9063FD67846351C"><enum>(1)</enum><header>In
general</header><text>The heading of section 119 is amended by striking
<quote><header-in-text level="section" style="USC">superstations and network
stations for private home viewing</header-in-text></quote> and inserting
<quote><header-in-text level="section" style="USC">distant television
programming by satellite</header-in-text></quote>.</text>
</paragraph><paragraph id="HA7EF08DD3233412EB3829F6B2BBC9B5E"><enum>(2)</enum><header>Table of
contents</header><text display-inline="yes-display-inline">The table of
contents for chapter 1 is amended by striking the item relating to section 119
and inserting the following:</text>
<quoted-block display-inline="no-display-inline" id="H9558FC7741054A61809304BAD8A9C9E6" style="OLC">
<toc regeneration="no-regeneration">
<toc-entry level="section">119. Limitations on exclusive rights:
Secondary transmissions of distant television programming by
satellite.</toc-entry>
</toc>
<after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection id="H4E5A12C5B7BD44BFB86A204E9F631BDE"><enum>(b)</enum><header>Unserved
household defined</header>
<paragraph id="H6646F362FC374B04BCAB0863ACA5FA50"><enum>(1)</enum><header>In
general</header><text>Section 119(d)(10) is amended—</text>
<subparagraph id="H197BF2F0CE9E4C5CA774B78C75E95A36"><enum>(A)</enum><text>by
striking subparagraph (A) and inserting the following:</text>
<quoted-block display-inline="no-display-inline" id="HCFEB7185225B4D9CBF404B2B350A555F" style="OLC">
<subparagraph id="H6D9ED3C02BF84D69AF566C442DD9D2EF"><enum>(A)</enum><text display-inline="yes-display-inline">cannot receive, through the use of an
antenna, an over-the-air signal containing the primary stream, or, on or after
the qualifying date, the multicast stream, originating in that household’s
local market and affiliated with that network of—</text>
<clause id="H893F8356A27044CB954CE47EF825D6E8"><enum>(i)</enum><text>if the
signal originates as an analog signal, Grade B intensity as defined by the
Federal Communications Commission in section 73.683(a) of title 47, Code of
Federal Regulations, as in effect on January 1, 1999; or</text>
</clause><clause id="H2CD26F9BA90947FFA847B76E0CB9E5AE"><enum>(ii)</enum><text display-inline="yes-display-inline">if the signal originates as a digital
signal, intensity defined in the values for the digital television
noise-limited service contour, as defined in regulations issued by the Federal
Communications Commission (section 73.622(e) of title 47, Code of Federal
Regulations), as such regulations may be amended from time to
time;</text>
</clause></subparagraph><after-quoted-block>;</after-quoted-block></quoted-block>
</subparagraph><subparagraph id="HA52D4FBE8C93438999E233CC41B860C8"><enum>(B)</enum><text>in
subparagraph (B)—</text>
<clause id="H7891D39B77B14E01923A6473FFF13D9D"><enum>(i)</enum><text>by
striking <quote>subsection (a)(14)</quote> and inserting <quote>subsection
(a)(13),</quote>; and</text>
</clause><clause id="H5159DC16B709475ABECE903B94CE61E9"><enum>(ii)</enum><text>by
striking <quote>Satellite Home Viewer Extension and Reauthorization Act of
2004</quote> and inserting <quote><short-title>Satellite
Television Extension and Localism Act of 2010</short-title></quote>; and</text>
</clause></subparagraph><subparagraph id="HA3D07225913A4EA3A99373B35353A0FE"><enum>(C)</enum><text display-inline="yes-display-inline">in subparagraph (D), by striking
<quote>(a)(12)</quote> and inserting <quote>(a)(11)</quote>.</text>
</subparagraph></paragraph><paragraph display-inline="no-display-inline" id="HC8A5A911C7674F899E20479D3593E22E"><enum>(2)</enum><header>Qualifying date
defined</header><text>Section 119(d) is amended by adding at the end the
following:</text>
<quoted-block display-inline="no-display-inline" id="HAC35033F8C1443B6B256EC4BC35CFEAE" style="OLC">
<paragraph id="HA8C9A3426D9D43EBAE12DC74257AC96D"><enum>(14)</enum><header>Qualifying
date</header><text display-inline="yes-display-inline">The term
<quote>qualifying date</quote>, for purposes of paragraph (10)(A),
means—</text>
<subparagraph id="HDEFA7F879486480A8B79971354FE6979"><enum>(A)</enum><text display-inline="yes-display-inline">July 1, 2010, for multicast streams that
exist on December 31, 2009; and</text>
</subparagraph><subparagraph id="H1AD1125D78FE48B7A09D3A4EDFF72BCB"><enum>(B)</enum><text>January 1, 2011,
for all other multicast
streams.</text>
</subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection id="H191D764DEA644E828C21DEDF04B8412D"><enum>(c)</enum><header>Filing
fee</header><text>Section 119(b)(1) is amended—</text>
<paragraph id="H2CCA5D7E68584653822C53E3E2501271"><enum>(1)</enum><text>in
subparagraph (A), by striking <quote>and</quote> after the semicolon at the
end;</text>
</paragraph><paragraph id="HBADEBC1353B049D7A96DE261727F8417"><enum>(2)</enum><text>in
subparagraph (B), by striking the period and inserting <quote>; and</quote>;
and</text>
</paragraph><paragraph id="H75D77BF973964BCDAB67E13EA487D143"><enum>(3)</enum><text>by
adding at the end the following:</text>
<quoted-block display-inline="no-display-inline" id="H7FEBB0C28BEF4BC38A09EDF9E84551B6" style="OLC">
<subparagraph id="HB6FD2B19FB0343388741449EC4E768A2"><enum>(C)</enum><text display-inline="yes-display-inline">a filing fee, as determined by the Register
of Copyrights pursuant to section
708(a).</text>
</subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection id="HCE7EED5AD1D94FA48A8E6339B14BB926"><enum>(d)</enum><header>Deposit of
statements and fees; verification procedures</header><text>Section 119(b) is
amended—</text>
<paragraph id="H81BE65794FA74B5F8D27F6B5640F658F"><enum>(1)</enum><text display-inline="yes-display-inline">by amending the subsection heading to read
as follows: <quote>(b) <header-in-text level="subsection" style="OLC">Deposit
of statements and fees; verification
procedures</header-in-text>.—</quote>;</text>
</paragraph><paragraph id="H640E56B15D7F487BB10DD0F191AC2E5E"><enum>(2)</enum><text display-inline="yes-display-inline">in paragraph (1), by striking subparagraph
(B) and inserting the following:</text>
<quoted-block display-inline="no-display-inline" id="HB9C46170FAD6432ABAF48E0FA41E5E13" style="OLC">
<subparagraph id="H4DA5692C9C084288A30675DAEB648BDB"><enum>(B)</enum><text display-inline="yes-display-inline">a royalty fee payable to copyright owners
pursuant to paragraph (4) for that 6-month period, computed by multiplying the
total number of subscribers receiving each secondary transmission of a primary
stream or multicast stream of each non-network station or network station
during each calendar year month by the appropriate rate in effect under this
subsection;
and</text>
</subparagraph><after-quoted-block>;</after-quoted-block></quoted-block>
</paragraph><paragraph id="H0B3FE339025440C4BCB0264EB3B08C96"><enum>(3)</enum><text>by
redesignating paragraphs (2), (3), and (4) as paragraphs (3), (4), and (5),
respectively;</text>
</paragraph><paragraph id="H469BCD19D21648BE96B7BBA9BA1368E3"><enum>(4)</enum><text>by
inserting after paragraph (1) the following:</text>
<quoted-block display-inline="no-display-inline" id="HC84201E4DD024324904A18DC883A9821" style="OLC">
<paragraph id="H68326538A9B74C5AABFCA478290DB8E3"><enum>(2)</enum><header>Verification of
accounts and fee payments</header><text display-inline="yes-display-inline">The
Register of Copyrights shall issue regulations to permit interested parties to
verify and audit the statements of account and royalty fees submitted by
satellite carriers under this
subsection.</text>
</paragraph><after-quoted-block>;</after-quoted-block></quoted-block>
</paragraph><paragraph id="H1F863594F9CE41479B7DB7CD1E8E8BB0"><enum>(5)</enum><text display-inline="yes-display-inline">in paragraph (3), as redesignated, in the
first sentence—</text>
<subparagraph display-inline="no-display-inline" id="H78799029737745F685AC24EC2CC6BE55"><enum>(A)</enum><text>by inserting
<quote>(including the filing fee specified in paragraph (1)(C))</quote> after
<quote>shall receive all fees</quote>; and</text>
</subparagraph><subparagraph id="HCDDD6C20D47E4A0CA49E09638CE4F210"><enum>(B)</enum><text>by
striking <quote>paragraph (4)</quote> and inserting <quote>paragraph
(5)</quote>;</text>
</subparagraph></paragraph><paragraph id="HB270D8C830514F889744A2D0883BA7A2"><enum>(6)</enum><text>in
paragraph (4), as redesignated—</text>
<subparagraph id="H6D02825CA05A4B47B9A12BD537A35EFF"><enum>(A)</enum><text>by
striking <quote>paragraph (2)</quote> and inserting <quote>paragraph
(3)</quote>; and</text>
</subparagraph><subparagraph id="HF7EBFAA55ABE4F5AAFF462D527C57DB6"><enum>(B)</enum><text display-inline="yes-display-inline">by striking <quote>paragraph (4)</quote>
each place it appears and inserting <quote>paragraph (5)</quote>; and</text>
</subparagraph></paragraph><paragraph id="HC2D8E7F6CF2349B1B001D8ADF7AF608C"><enum>(7)</enum><text display-inline="yes-display-inline">in paragraph (5), as redesignated, by
striking <quote>paragraph (2)</quote> and inserting <quote>paragraph
(3)</quote>.</text>
</paragraph></subsection><subsection id="H3FB020326B614A62A85692362BEFB656"><enum>(e)</enum><header>Adjustment of
royalty fees</header><text>Section 119(c) is amended as follows:</text>
<paragraph id="H1ACC8295B2644F1CB197DE4C2D2EA58A"><enum>(1)</enum><text>Paragraph (1) is
amended—</text>
<subparagraph id="H15A490A7835F43EE873C4044333161BA"><enum>(A)</enum><text display-inline="yes-display-inline">in the heading for such paragraph, by
striking <quote><header-in-text level="paragraph" style="USC">analog</header-in-text></quote>;</text>
</subparagraph><subparagraph id="H76D1664224E040B2B8331C0B9BD1E452"><enum>(B)</enum><text>in
subparagraph (A)—</text>
<clause id="HB6A90C302FA54A4A9B1B5D0810F5E927"><enum>(i)</enum><text>by
striking <quote>primary analog transmissions</quote> and inserting
<quote>primary transmissions</quote>; and</text>
</clause><clause id="HBB2AC55509E6412C9DBCFD448FA731EB"><enum>(ii)</enum><text>by
striking <quote>July 1, 2004</quote> and inserting <quote>July 1,
2009</quote>;</text>
</clause></subparagraph><subparagraph commented="no" id="H13D7ED6F8FFC432BAD3F98A7045BAAAC"><enum>(C)</enum><text>in subparagraph
(B)—</text>
<clause commented="no" id="HA9FE174DBA604DE1B9CCAE135AFCD94B"><enum>(i)</enum><text>by striking
<quote>January 2, 2005, the Librarian of Congress</quote> and inserting
<quote>May 1, 2010, the Copyright Royalty Judges</quote>; and</text>
</clause><clause commented="no" id="H90628C597BF347B492A2F1A3B15DAA59"><enum>(ii)</enum><text display-inline="yes-display-inline">by striking <quote>primary analog
transmission</quote> and inserting <quote>primary transmissions</quote>;</text>
</clause></subparagraph><subparagraph id="H85681D1A6C94405D834DA56272694A92"><enum>(D)</enum><text>in
subparagraph (C), by striking <quote>Librarian of Congress</quote> and
inserting <quote>Copyright Royalty Judges</quote>;</text>
</subparagraph><subparagraph id="HCBE167D42DF24A55B60E409EFAE721DA"><enum>(E)</enum><text>in
subparagraph (D)—</text>
<clause id="H8EF48C68C5444299B8EC549FA38C10F6"><enum>(i)</enum><text>in
clause (i)—</text>
<subclause id="H20FA7B33668D4A97A72183EE3E912261"><enum>(I)</enum><text>by
striking <quote>(i) Voluntary agreements</quote> and inserting the
following:</text>
<quoted-block display-inline="no-display-inline" id="H28EF4D6CE5CA48CFB4A1782EA17A96F6" style="OLC">
<clause id="HC050257CEA0343D990B3F718F14B1FEA"><enum>(i)</enum><header>Voluntary
agreements; filing</header><text display-inline="yes-display-inline">Voluntary
agreements</text>
</clause><after-quoted-block>;
and</after-quoted-block></quoted-block>
</subclause><subclause id="HF2A0A72AC195437EB7962053428311F7"><enum>(II)</enum><text>by
striking <quote>that a parties</quote> and inserting <quote>that are
parties</quote>; and</text>
</subclause></clause><clause id="HBF8300D60F6C486FA8817AD9E92781CB"><enum>(ii)</enum><text display-inline="yes-display-inline">in clause (ii)—</text>
<subclause id="H333FC292A88343C7A9C5BFF61F6CC905"><enum>(I)</enum><text>by
striking <quote>(ii)(I) Within</quote> and inserting the following:</text>
<quoted-block display-inline="no-display-inline" id="HCE3145483B51443FA1925C32ED64C6CF" style="OLC">
<clause id="HA9AA6AA33A7F4A48846F95B7FE513041"><enum>(ii)</enum><header>Procedure for
adoption of fees</header>
<subclause id="HEA3C5882859D419BBE54AF73158177B8"><enum>(I)</enum><header>Publication of
notice</header><text display-inline="yes-display-inline">Within</text>
</subclause></clause><after-quoted-block>;</after-quoted-block></quoted-block>
</subclause><subclause id="H4A45D1D65F5A43C6B5A0BB649CCC2552"><enum>(II)</enum><text>in
subclause (I), by striking <quote>an arbitration proceeding pursuant to
subparagraph (E)</quote> and inserting <quote>a proceeding under subparagraph
(F)</quote>;</text>
</subclause><subclause id="HE58EAFA37F0D4687A3AA10F19A968DB9"><enum>(III)</enum><text display-inline="yes-display-inline">in subclause (II), by striking <quote>(II)
Upon receiving a request under subclause (I), the Librarian of Congress</quote>
and inserting the following:</text>
<quoted-block display-inline="no-display-inline" id="H26F097D33FAA40C4A6E3839AC47C85D7" style="OLC">
<subclause id="H377361C22DBD4DB8837EED8CB0838023"><enum>(II)</enum><header>Public notice
of fees</header><text display-inline="yes-display-inline">Upon receiving a
request under subclause (I), the Copyright Royalty
Judges</text>
</subclause><after-quoted-block>;
and</after-quoted-block></quoted-block>
</subclause><subclause id="HD403DED88EB64A05A5800E5A0353C340"><enum>(IV)</enum><text>in
subclause (III)—</text>
<item id="H60A1553339E04576BC4BFB29FB36A034"><enum>(aa)</enum><text>by
striking <quote>(III) The Librarian</quote> and inserting the following:</text>
<quoted-block display-inline="no-display-inline" id="H885710B6F38E4D60968024ED68B19219" style="OLC">
<subclause id="H7E8BAE0CC8094ED7B332AF9794C5F8B4"><enum>(III)</enum><header>Adoption of
fees</header><text display-inline="yes-display-inline">The Copyright Royalty
Judges</text>
</subclause><after-quoted-block>;</after-quoted-block></quoted-block>
</item><item id="H1BF6DC8149CD4484BEC40BE32356E929"><enum>(bb)</enum><text>by
striking <quote>an arbitration proceeding</quote> and inserting <quote>the
proceeding under subparagraph (F)</quote>; and</text>
</item><item id="H28A8B72D13E041D3B73D4EDB10AB1902"><enum>(cc)</enum><text>by
striking <quote>the arbitration proceeding</quote> and inserting <quote>that
proceeding</quote>;</text>
</item></subclause></clause></subparagraph><subparagraph id="H94B588E50B2149699ABA809855CC7349"><enum>(F)</enum><text>in
subparagraph (E)—</text>
<clause id="H345CC9E680BF41D3B76F6844F4E8571F"><enum>(i)</enum><text>by
striking <quote>Copyright Office</quote> and inserting <quote>Copyright Royalty
Judges</quote>; and</text>
</clause><clause id="HB1BFA226FA6A45BAAF1B6201EDCDD858"><enum>(ii)</enum><text>by
striking <quote>March 28, 2010</quote> and inserting <quote>December 31,
2014</quote>; and</text>
</clause></subparagraph><subparagraph id="H5247BB443AA24D4FAF8A270847A7BA52"><enum>(G)</enum><text>in
subparagraph (F)—</text>
<clause id="H07AE296E8D314F78BEB7627EEB2FC03C"><enum>(i)</enum><text>in the
heading, by striking <quote><header-in-text level="subparagraph" style="USC">compulsory arbitration</header-in-text></quote> and inserting
<quote><header-in-text level="subparagraph" style="USC">copyright royalty
judges proceeding</header-in-text></quote>;</text>
</clause><clause id="H75579CFBE969483293B74FDAF3D5F8AE"><enum>(ii)</enum><text>in
clause (i)—</text>
<subclause id="HFCB9471B3F5C4376A202A7A97D34A65C"><enum>(I)</enum><text>in
the heading, by striking <quote><header-in-text level="clause" style="USC">proceedings</header-in-text></quote> and inserting
<quote><header-in-text level="clause" style="USC">the
proceeding</header-in-text></quote>;</text>
</subclause><subclause id="H5FB33BE0EF5E42279D1E4931D21C1A3B"><enum>(II)</enum><text>in
the matter preceding subclause (I)—</text>
<item id="HC58C04D07B94422792CFBC7829EA3B86"><enum>(aa)</enum><text>by
striking <quote>May 1, 2005, the Librarian of Congress</quote> and inserting
<quote>July 1, 2010, the Copyright Royalty Judges</quote>;</text>
</item><item id="HCF01C464599E4989950411A744B6355E"><enum>(bb)</enum><text>by
striking <quote>arbitration proceedings</quote> and inserting <quote>a
proceeding</quote>;</text>
</item><item id="H72CF2B9692B146F381A83ADDE4FFEF38"><enum>(cc)</enum><text>by
striking <quote>fee to be paid</quote> and inserting <quote>fees to be
paid</quote>;</text>
</item><item id="H5E59525739A64386AC5BD8024D214F66"><enum>(dd)</enum><text>by
striking <quote>primary analog transmission</quote> and inserting <quote>the
primary transmissions</quote>; and</text>
</item><item id="H7509ADACA01442188465982A08E9C4F7"><enum>(ee)</enum><text>by
striking <quote>distributors</quote> and inserting
<quote>distributors—</quote>;</text>
</item></subclause><subclause id="H102A12E53C8E4DE2B0E7E47DF149A641"><enum>(III)</enum><text>in
subclause (II)—</text>
<item id="H747E4301B22B4C0CA199849770EE29DB"><enum>(aa)</enum><text>by
striking <quote>Librarian of Congress</quote> and inserting <quote>Copyright
Royalty Judges</quote>; and</text>
</item><item id="HE5070F4BC62041D0897023FD681FFDB5"><enum>(bb)</enum><text>by
striking <quote>arbitration</quote>; and</text>
</item></subclause><subclause id="H8BAC0B5BD106491E8C63C2501E8D58D6"><enum>(IV)</enum><text>by
amending the last sentence to read as follows: <quote>Such proceeding shall be
conducted under chapter 8.</quote>;</text>
</subclause></clause><clause id="H8EB2E6B842C04CD4BA6B5A5927AEEF27"><enum>(iii)</enum><text>in
clause (ii), by amending the matter preceding subclause (I) to read as
follows:</text>
<quoted-block display-inline="no-display-inline" id="H6FEF4B15CD92482093821AF0EEDA1BA3" style="OLC">
<clause id="H928D59D32FBB4B32B9361BDCE9BD5AC6"><enum>(ii)</enum><header>Establishment
of royalty fees</header><text display-inline="yes-display-inline">In
determining royalty fees under this subparagraph, the Copyright Royalty Judges
shall establish fees for the secondary transmissions of the primary
transmissions of network stations and non-network stations that most clearly
represent the fair market value of secondary transmissions, except that the
Copyright Royalty Judges shall adjust royalty fees to account for the
obligations of the parties under any applicable voluntary agreement filed with
the Copyright Royalty Judges in accordance with subparagraph (D). In
determining the fair market value, the Judges shall base their decision on
economic, competitive, and programming information presented by the parties,
including—</text>
</clause><after-quoted-block>;</after-quoted-block></quoted-block>
</clause><clause id="HC78CE1DE11D04DECA17DB203D16845E4"><enum>(iv)</enum><text>by
amending clause (iii) to read as follows:</text>
<quoted-block display-inline="no-display-inline" id="H4F85596D914443C3A13FD297B19C1229" style="OLC">
<clause id="H5A84E97257984D858E9E6DAD0B99CAF7"><enum>(iii)</enum><header>Effective date
for decision of copyright royalty judges</header><text display-inline="yes-display-inline">The obligation to pay the royalty fees
established under a determination that is made by the Copyright Royalty Judges
in a proceeding under this paragraph shall be effective as of January 1,
2010.</text>
</clause><after-quoted-block>;
and</after-quoted-block></quoted-block>
</clause><clause id="H1968E43A645C4706B740B3132AF8A411"><enum>(v)</enum><text>in
clause (iv)—</text>
<subclause id="HE8B0452836F24F568708A057D1DDC43F"><enum>(I)</enum><text>in
the heading, by striking <quote><header-in-text level="clause" style="OLC">fee</header-in-text></quote> and inserting <quote><header-in-text level="clause" style="OLC">fees</header-in-text></quote>; and</text>
</subclause><subclause id="H4FFA4C177EC84B93A2BEDDBE54EDE4DD"><enum>(II)</enum><text>by
striking <quote>fee referred to in (iii)</quote> and inserting <quote>fees
referred to in clause (iii)</quote>.</text>
</subclause></clause></subparagraph></paragraph><paragraph id="H63BF405CDCDE421B9E3A625932B415F2"><enum>(2)</enum><text>Paragraph (2) is
amended to read as follows:</text>
<quoted-block display-inline="no-display-inline" id="H82DE4072A7E54730B92526BC80354D8F" style="OLC">
<paragraph id="HEEA216A1FF9045019C7DE3FE54824AC5"><enum>(2)</enum><header>Annual royalty
fee adjustment</header><text display-inline="yes-display-inline">Effective
January 1 of each year, the royalty fee payable under subsection (b)(1)(B) for
the secondary transmission of the primary transmissions of network stations and
non-network stations shall be adjusted by the Copyright Royalty Judges to
reflect any changes occurring in the cost of living as determined by the most
recent Consumer Price Index (for all consumers and for all items) published by
the Secretary of Labor before December 1 of the preceding year. Notification of
the adjusted fees shall be published in the Federal Register at least 25 days
before January
1.</text>
</paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection id="HFDE7366DC2784AFEA7CB4C90F9F3D46C"><enum>(f)</enum><header>Definitions</header>
<paragraph id="HF160180A5F04483791320F73050444E8"><enum>(1)</enum><header>Subscriber</header><text>Section
119(d)(8) is amended to read as follows:</text>
<quoted-block display-inline="no-display-inline" id="HCEFD5452D57B4B179DDA405DE640D589" style="OLC">
<paragraph id="H8C0E9D0B4FE24B3491064E193381DC0D"><enum>(8)</enum><header>Subscriber;
subscribe</header>
<subparagraph id="H29ECE28952324ABE9E006C45DBFDF7C8"><enum>(A)</enum><header>Subscriber</header><text>The
term <term>subscriber</term> means a person or entity that receives a secondary
transmission service from a satellite carrier and pays a fee for the service,
directly or indirectly, to the satellite carrier or to a distributor.</text>
</subparagraph><subparagraph commented="no" id="HC2CD8B4C7DCD4533BEF20F3A5D4ABED8"><enum>(B)</enum><header>Subscribe</header><text>The
term <quote>subscribe</quote> means to elect to become a
subscriber.</text>
</subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph><paragraph id="H70E43FE776F5427AAEBD853EF5EAD4A3"><enum>(2)</enum><header>Local
market</header><text display-inline="yes-display-inline">Section 119(d)(11) is
amended to read as follows:</text>
<quoted-block display-inline="no-display-inline" id="H9990A9AC6D9D499BB9861CA8C71C5E98" style="OLC">
<paragraph id="H93904C92B9604ECCAAA5105A93729EC6"><enum>(11)</enum><header>Local
market</header><text display-inline="yes-display-inline">The term <term>local
market</term> has the meaning given such term under section
122(j).</text>
</paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph><paragraph id="H7A1EEA55F9AC427D86BAD6AF12EE929B"><enum>(3)</enum><header>Low
power television station</header><text>Section 119(d) is amended by striking
paragraph (12) and redesignating paragraphs (13) and (14) as paragraphs (12)
and (13), respectively.</text>
</paragraph><paragraph id="H9C6DCCC282CD42FCA25FD18CE759E491"><enum>(4)</enum><header>Multicast
stream</header><text display-inline="yes-display-inline">Section 119(d), as
amended by paragraph (3), is further amended by adding at the end the following
new paragraph:</text>
<quoted-block display-inline="no-display-inline" id="H9BAEE2180B914239BC19A5BEE0A8EA4B" style="OLC">
<paragraph commented="no" id="HB59BE2C292534FD58A467E456E4DB27C"><enum>(14)</enum><header>Multicast
stream</header><text display-inline="yes-display-inline">The term
<quote>multicast stream</quote> means a digital stream containing programming
and program-related material affiliated with a television network, other than
the primary
stream.</text>
</paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph><paragraph id="H95E089433E9E4BD4A41EC0CB1C3823BF"><enum>(5)</enum><header>Primary
stream</header><text display-inline="yes-display-inline">Section 119(d), as
amended by paragraph (4), is further amended by adding at the end the following
new paragraph:</text>
<quoted-block display-inline="no-display-inline" id="H6C5F3F964D8B4317913D5C28C1661C81" style="OLC">
<paragraph commented="no" id="HC822F17FC4A748E4BBDD9BBA44C61330"><enum>(15)</enum><header>Primary
stream</header><text display-inline="yes-display-inline">The term <term>primary
stream</term> means—</text>
<subparagraph id="H44E66B7332574881875553C3C8804416"><enum>(A)</enum><text>the single digital
stream of programming as to which a television broadcast station has the right
to mandatory carriage with a satellite carrier under the rules of the Federal
Communications Commission in effect on July 1, 2009; or</text>
</subparagraph><subparagraph id="H48B8084B74884E9EAF94A156A4D7A107"><enum>(B)</enum><text display-inline="yes-display-inline">if there is no stream described in
subparagraph (A), then either—</text>
<clause id="H03065E32382B48A3A92749886955D8C9"><enum>(i)</enum><text display-inline="yes-display-inline">the single digital stream of programming
associated with the network last transmitted by the station as an analog
signal; or</text>
</clause><clause id="H744FF1C5C4524310A37AFF68310A3642"><enum>(ii)</enum><text>if
there is no stream described in clause (i), then the single digital stream of
programming affiliated with the network that, as of July 1, 2009, had been
offered by the television broadcast station for the longest period of
time.</text>
</clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph><paragraph id="HFD4E73879B4349CD891284F3E3684002"><enum>(6)</enum><header>Clerical
amendment</header><text>Section 119(d) is amended in paragraphs (1), (2), and
(5) by striking <quote>which</quote> each place it appears and inserting
<quote>that</quote>.</text>
</paragraph></subsection><subsection id="HB536757ABC6940ACB0950B427A4C4B41"><enum>(g)</enum><header>Superstation
redesignated as non-network station</header><text>Section 119 is
amended—</text>
<paragraph id="H771110B0D0FC40C4857C74A758DD82D0"><enum>(1)</enum><text>by
striking <quote>superstation</quote> each place it appears in a heading and
each place it appears in text and inserting <quote>non-network station</quote>;
and</text>
</paragraph><paragraph id="HFC9F66006917483EB6ED318FF69B8F2D"><enum>(2)</enum><text>by
striking <quote>superstations</quote> each place it appears in a heading and
each place it appears in text and inserting <quote>non-network
stations</quote>.</text>
</paragraph></subsection><subsection id="H37CA76215B264E008FEFBC5089294169"><enum>(h)</enum><header>Removal of
certain provisions</header>
<paragraph id="H6D1CC50851684A73845F6C3E89558B06"><enum>(1)</enum><header>Removal of
provisions</header><text display-inline="yes-display-inline">Section 119(a) is
amended—</text>
<subparagraph id="H982D1C9DF9FF4BA480E85001A1C6536B"><enum>(A)</enum><text display-inline="yes-display-inline">in paragraph (2), by striking subparagraph
(C) and redesignating subparagraph (D) as subparagraph (C);</text>
</subparagraph><subparagraph id="H3372A1F64BC34AD38AF3AA96B7F598F2"><enum>(B)</enum><text>by
striking paragraph (3) and redesignating paragraphs (4) through (14) as
paragraphs (3) through (13), respectively; and</text>
</subparagraph><subparagraph id="HC50FA88EA29245DB91B1A82075FA2436"><enum>(C)</enum><text>by
striking paragraph (15) and redesignating paragraph (16) as paragraph
(14).</text>
</subparagraph></paragraph><paragraph id="H32131080EC204BE1974438E5925CFE04"><enum>(2)</enum><header>Conforming
amendments</header><text>Section 119 is amended—</text>
<subparagraph id="HFCE3D05AB33240BFBB5CD3A172D91F2D"><enum>(A)</enum><text>in
subsection (a)—</text>
<clause id="HBFF484A3DB374A889025D7DFA3B3DF69"><enum>(i)</enum><text>in
paragraph (1), by striking <quote>(5), (6), and (8)</quote> and inserting
<quote>(4), (5), and (7)</quote>;</text>
</clause><clause id="H6765A38FC2C6424AA5122CB3FEB46A66"><enum>(ii)</enum><text>in
paragraph (2)—</text>
<subclause id="HB4678936A64B408AB1D73BB540C012D1"><enum>(I)</enum><text>in
subparagraph (A), by striking <quote>subparagraphs (B) and (C) of this
paragraph and paragraphs (5), (6), (7), and (8)</quote> and inserting
<quote>subparagraph (B) of this paragraph and paragraphs (4), (5), (6), and
(7)</quote>;</text>
</subclause><subclause id="H540D6D67FB054410A9ED6867AF2F71B8"><enum>(II)</enum><text>in
subparagraph (B)(i), by striking the second sentence; and</text>
</subclause><subclause id="H66D5DBD657B44DD8963E9DC3DCA0B07B"><enum>(III)</enum><text>in
subparagraph (C) (as redesignated), by striking clauses (i) and (ii) and
inserting the following:</text>
<quoted-block display-inline="no-display-inline" id="HC5EB3484D45C4464BC12B07BBDA84911" style="USC">
<clause id="HADE80711523F473588A53101BAEF61F7"><enum>(i)</enum><header>Initial
lists</header><text display-inline="yes-display-inline">A satellite carrier
that makes secondary transmissions of a primary transmission made by a network
station pursuant to subparagraph (A) shall, not later than 90 days after
commencing such secondary transmissions, submit to the network that owns or is
affiliated with the network station a list identifying (by name and address,
including street or rural route number, city, State, and 9-digit zip code) all
subscribers to which the satellite carrier makes secondary transmissions of
that primary transmission to subscribers in unserved households.</text>
</clause><clause id="H11EC28CDBCCC44B08B1D76F2F4C39BB1"><enum>(ii)</enum><header>Monthly
lists</header><text display-inline="yes-display-inline">After the submission of
the initial lists under clause (i), the satellite carrier shall, not later than
the 15th of each month, submit to the network a list, aggregated by designated
market area, identifying (by name and address, including street or rural route
number, city, State, and 9-digit zip code) any persons who have been added or
dropped as subscribers under clause (i) since the last submission under this
subparagraph.</text>
</clause><after-quoted-block>;
and</after-quoted-block></quoted-block>
</subclause></clause><clause id="HB1D5BBC3D1B647178BC5A299C8E35776"><enum>(iii)</enum><text display-inline="yes-display-inline">in subparagraph (E) of paragraph (3) (as
redesignated)—</text>
<subclause id="HEA5AB6F6528B45F4932CC76D27EB5146"><enum>(I)</enum><text>by
striking <quote>under paragraph (3) or</quote>; and</text>
</subclause><subclause id="H701B1ED0D5C74C08AE535AA65FD69C1B"><enum>(II)</enum><text>by
striking <quote>paragraph (12)</quote> and inserting <quote>paragraph
(11)</quote>; and</text>
</subclause></clause></subparagraph><subparagraph id="HEBF2280270B3430D899C209489D9881B"><enum>(B)</enum><text>in
subsection (b)(1), by striking the final sentence.</text>
</subparagraph></paragraph></subsection><subsection id="H0DEF89EB183448C7AF3EB969033183E4"><enum>(i)</enum><header>Modifications to
provisions for secondary transmissions by satellite carriers</header>
<paragraph commented="no" id="HC968730AA85442FE8C702EB5DBFCDD95"><enum>(1)</enum><header>Predictive
model</header><text>Section 119(a)(2)(B)(ii) is amended by adding at the end
the following:</text>
<quoted-block display-inline="no-display-inline" id="H9D079733948F4FEB8B56DF21723958FF" style="OLC">
<subclause commented="no" id="H919B685486BC4D88B3690F651C1623FA"><enum>(III)</enum><header>Accurate
predictive model with respect to digital signals</header><text display-inline="yes-display-inline">Notwithstanding subclause (I), in
determining presumptively whether a person resides in an unserved household
under subsection (d)(10)(A) with respect to digital signals, a court shall rely
on a predictive model set forth by the Federal Communications Commission
pursuant to a rulemaking as provided in section 339(c)(3) of the Communications
Act of 1934 (47 U.S.C. 339(c)(3)), as that model may be amended by the
Commission over time under such section to increase the accuracy of that model.
Until such time as the Commission sets forth such model, a court shall rely on
the predictive model as recommended by the Commission with respect to digital
signals in its Report to Congress in ET Docket No. 05–182, FCC 05–199 (released
December 9,
2005).</text>
</subclause><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph><paragraph commented="no" id="H5EFC8A3248CB45B9B271411C1EDBF88A"><enum>(2)</enum><header>Modifications to
statutory license where retransmissions into local market
available</header><text>Section 119(a)(3) (as redesignated) is amended—</text>
<subparagraph commented="no" id="H4B53D980C09B42E8BF71CC0A523E8FF8"><enum>(A)</enum><text>by striking
<quote>analog</quote> each place it appears in a heading and text;</text>
</subparagraph><subparagraph commented="no" id="H37E962014BC74DB281C58C7D90AB9921"><enum>(B)</enum><text>by striking
subparagraphs (B), (C), and (D), and inserting the following:</text>
<quoted-block display-inline="no-display-inline" id="HC9D254F54031442F9C2133D8AFE6E8E4" style="USC">
<subparagraph commented="no" id="H807316A7D69C43B1B8A408D3DC5A8DE5"><enum>(B)</enum><header>Rules for lawful
subscribers as of date of enactment of 2010 Act</header><text display-inline="yes-display-inline">In the case of a subscriber of a satellite
carrier who, on the day before the date of the enactment of the
<short-title>Satellite Television Extension and Localism
Act of 2010</short-title>, was lawfully receiving the secondary transmission of
the primary transmission of a network station under the statutory license under
paragraph (2) (in this subparagraph referred to as the <quote>distant
signal</quote>), other than subscribers to whom subparagraph (A) applies, the
statutory license under paragraph (2) shall apply to secondary transmissions by
that satellite carrier to that subscriber of the distant signal of a station
affiliated with the same television network, and the subscriber’s household
shall continue to be considered to be an unserved household with respect to
such network, until such time as the subscriber elects to terminate such
secondary transmissions, whether or not the subscriber elects to subscribe to
receive the secondary transmission of the primary transmission of a local
network station affiliated with the same network pursuant to the statutory
license under section 122.</text>
</subparagraph><subparagraph commented="no" id="HF4A5CBE1F791420B9108936A9F55C1BC"><enum>(C)</enum><header>Future
applicability</header>
<clause id="HA889DC9EBC464485A2D7120E678435A9"><enum>(i)</enum><header>When
local signal available at time of subscription</header><text display-inline="yes-display-inline">The statutory license under paragraph (2)
shall not apply to the secondary transmission by a satellite carrier of the
primary transmission of a network station to a person who is not a subscriber
lawfully receiving such secondary transmission as of the date of the enactment
of the <short-title>Satellite Television Extension and
Localism Act of 2010</short-title> and, at the time such person seeks to
subscribe to receive such secondary transmission, resides in a local market
where the satellite carrier makes available to that person the secondary
transmission of the primary transmission of a local network station affiliated
with the same network pursuant to the statutory license under section
122.</text>
</clause><clause display-inline="no-display-inline" id="H31C8452113C7443C82C3532B33E5786B"><enum>(ii)</enum><header>When local
signal available after subscription</header><text display-inline="yes-display-inline">In the case of a subscriber who lawfully
subscribes to and receives the secondary transmission by a satellite carrier of
the primary transmission of a network station under the statutory license under
paragraph (2) (in this clause referred to as the <quote>distant signal</quote>)
on or after the date of the enactment of the <short-title>Satellite Television Extension and Localism Act of
2010</short-title>, the statutory license under paragraph (2) shall apply to
secondary transmissions by that satellite carrier to that subscriber of the
distant signal of a station affiliated with the same television network, and
the subscriber’s household shall continue to be considered to be an unserved
household with respect to such network, until such time as the subscriber
elects to terminate such secondary transmissions, but only if such subscriber
subscribes to the secondary transmission of the primary transmission of a local
network station affiliated with the same network within 60 days after the
satellite carrier makes available to the subscriber such secondary transmission
of the primary transmission of such local network
station.</text>
</clause></subparagraph><after-quoted-block>;</after-quoted-block></quoted-block>
</subparagraph><subparagraph commented="no" id="H2944C4733A0C43DB856497F542137B0A"><enum>(C)</enum><text>by redesignating
subparagraphs (E), (F), and (G) as subparagraphs (D), (E), and (F),
respectively;</text>
</subparagraph><subparagraph commented="no" id="H74C8D9FC4D8C47D49BE36FD8BE8B869E"><enum>(D)</enum><text>in subparagraph
(E) (as redesignated), by striking <quote>(C) or (D)</quote> and inserting
<quote>(B) or (C)</quote>; and</text>
</subparagraph><subparagraph commented="no" id="HDCD31D658E654F848B40647221A2A21F"><enum>(E)</enum><text>in subparagraph
(F) (as redesignated), by inserting <quote>9-digit</quote> before <quote>zip
code</quote>.</text>
</subparagraph></paragraph><paragraph id="H822698E30130449894156A6E48030C42"><enum>(3)</enum><header>Statutory
damages for territorial restrictions</header><text display-inline="yes-display-inline">Section 119(a)(6) (as redesignated) is
amended—</text>
<subparagraph id="H08B15A96D62D449B83B1B7CC85DA61B4"><enum>(A)</enum><text display-inline="yes-display-inline">in subparagraph (A)(ii), by striking
<quote>$5</quote> and inserting <quote>$250</quote>;</text>
</subparagraph><subparagraph id="H92FBAD3C5942476A983FCA06EC7476CA"><enum>(B)</enum><text>in
subparagraph (B)—</text>
<clause id="HAF8B0F27480742308CC22D40EDA6DC86"><enum>(i)</enum><text>in
clause (i), by striking <quote>$250,000 for each 6-month period</quote> and
inserting <quote>$2,500,000 for each 3-month period</quote>; and</text>
</clause><clause id="H1106A9050839436D93C83211D2050AF6"><enum>(ii)</enum><text>in
clause (ii), by striking <quote>$250,000</quote> and inserting
<quote>$2,500,000</quote>; and</text>
</clause></subparagraph><subparagraph id="HA0129FE8692D43D0A60ABE9B075C6E90"><enum>(C)</enum><text>by
adding at the end the following flush sentences:</text>
<quoted-block display-inline="no-display-inline" id="H1EDA725465D241A195AAFB4C919E5852" style="OLC">
<quoted-block-continuation-text quoted-block-continuation-text-level="subparagraph">The court
shall direct one half of any statutory damages ordered under clause (i) to be
deposited with the Register of Copyrights for distribution to copyright owners
pursuant to subsection (b). The Copyright Royalty Judges shall issue
regulations establishing procedures for distributing such funds, on a
proportional basis, to copyright owners whose works were included in the
secondary transmissions that were the subject of the statutory
damages.</quoted-block-continuation-text><after-quoted-block>.</after-quoted-block></quoted-block>
</subparagraph></paragraph><paragraph commented="no" id="HDBB5A940310442B2BE813CBE44EAA49A"><enum>(4)</enum><header>Technical
amendment</header><text>Section 119(a)(4) (as redesignated) is amended by
striking <quote>and 509</quote>.</text>
</paragraph><paragraph id="H96EBEA25DB4A484D890D414CBDE3061B"><enum>(5)</enum><header>Clerical
amendment</header><text display-inline="yes-display-inline">Section
119(a)(2)(B)(iii)(II) is amended by striking <quote>In this clause</quote> and
inserting <quote>In this clause,</quote>.</text>
</paragraph></subsection><subsection id="H09CD82D596124C5BBFC912D367562C30"><enum>(j)</enum><header>Moratorium
extension</header><text>Section 119(e) is amended by striking <quote>March 28,
2010</quote> and inserting <quote>December 31, 2014</quote>.</text>
</subsection><subsection id="H9800267E918F4E6EAC254B960F1F3FE3"><enum>(k)</enum><header>Clerical
amendments</header><text>Section 119 is amended—</text>
<paragraph id="H5CB7025F03024FF39B6797FDEEEB74CE"><enum>(1)</enum><text>by
striking <quote>of the Code of Federal Regulations</quote> each place it
appears and inserting <quote>, Code of Federal Regulations</quote>; and</text>
</paragraph><paragraph id="HF1F24ECE97CA47D8BEF51C52ED47BC88"><enum>(2)</enum><text>in
subsection (d)(6), by striking <quote>or the Direct</quote> and inserting
<quote>, or the Direct</quote>.</text>
</paragraph></subsection></section><section id="H7FC5B60853DB411FB52DAB95685F8B91"><enum>503.</enum><header>Modifications
to statutory license for satellite carriers in local markets</header>
<subsection display-inline="no-display-inline" id="HCB39CD83188F4FD3A90ECC481230C410"><enum>(a)</enum><header>Heading
renamed</header>
<paragraph id="H91E2255EF1064098AECCE565F665A3E7"><enum>(1)</enum><header>In
general</header><text>The heading of section 122 is amended by striking
<quote><header-in-text level="section" style="USC">by satellite carriers within
local markets</header-in-text></quote> and inserting <quote><header-in-text level="section" style="USC">of local television programming by
satellite</header-in-text></quote>.</text>
</paragraph><paragraph id="HDACFFED2585549A6B1A7BDD8F735C03C"><enum>(2)</enum><header>Table of
contents</header><text display-inline="yes-display-inline">The table of
contents for chapter 1 is amended by striking the item relating to section 122
and inserting the following:</text>
<quoted-block display-inline="no-display-inline" id="H3A9D1C16BA0E49D58D4186A8DEB49309" style="OLC">
<toc regeneration="no-regeneration">
<toc-entry level="section">122. Limitations on exclusive rights:
Secondary transmissions of local television programming by
satellite.</toc-entry>
</toc>
<after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection id="H0866416A059C4D51BFB1BAD4CCBDE461"><enum>(b)</enum><header>Statutory
license</header><text display-inline="yes-display-inline">Section 122(a) is
amended to read as follows:</text>
<quoted-block display-inline="no-display-inline" id="H6FB0AA5DF9B04A59835F3A8D39404AA8" style="OLC">
<subsection id="HC60ED5235CA44208ACE8BB55E25CCEF7"><enum>(a)</enum><header>Secondary
transmissions into local markets</header>
<paragraph id="HBA2789B992D5478CB895FF4EFB4FE3C6"><enum>(1)</enum><header>Secondary
transmissions of television broadcast stations within a local
market</header><text display-inline="yes-display-inline">A secondary
transmission of a performance or display of a work embodied in a primary
transmission of a television broadcast station into the station's local market
shall be subject to statutory licensing under this section if—</text>
<subparagraph id="H965CC95A307B445781CC01F94C46130F"><enum>(A)</enum><text>the secondary
transmission is made by a satellite carrier to the public;</text>
</subparagraph><subparagraph id="H0D90A0AE3CFE4F0298A339F76771C450"><enum>(B)</enum><text>with regard to
secondary transmissions, the satellite carrier is in compliance with the rules,
regulations, or authorizations of the Federal Communications Commission
governing the carriage of television broadcast station signals; and</text>
</subparagraph><subparagraph id="H63478EC2B25844F59DE98BA72D5829C3"><enum>(C)</enum><text>the satellite
carrier makes a direct or indirect charge for the secondary transmission
to—</text>
<clause id="H8BFBE9C0727A4AA3875F895D8D2E7D92"><enum>(i)</enum><text>each
subscriber receiving the secondary transmission; or</text>
</clause><clause id="H6B4C3440FE5E426B87DDD10FEEDAE8FF"><enum>(ii)</enum><text>a
distributor that has contracted with the satellite carrier for direct or
indirect delivery of the secondary transmission to the public.</text>
</clause></subparagraph></paragraph><paragraph id="HBF472695D68E4BE6A10A0E32F0192391"><enum>(2)</enum><header>Significantly
viewed stations</header>
<subparagraph id="H908D280756D844BA89C60C0DD0789021"><enum>(A)</enum><header>In
general</header><text display-inline="yes-display-inline">A secondary
transmission of a performance or display of a work embodied in a primary
transmission of a television broadcast station to subscribers who receive
secondary transmissions of primary transmissions under paragraph (1) shall be
subject to statutory licensing under this paragraph if the secondary
transmission is of the primary transmission of a network station or a
non-network station to a subscriber who resides outside the station's local
market but within a community in which the signal has been determined by the
Federal Communications Commission to be significantly viewed in such community,
pursuant to the rules, regulations, and authorizations of the Federal
Communications Commission in effect on April 15, 1976, applicable to
determining with respect to a cable system whether signals are significantly
viewed in a community.</text>
</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="H5E485D06EF8340D698D137C2AB218595"><enum>(B)</enum><header>Waiver</header><text display-inline="yes-display-inline">A subscriber who is denied the secondary
transmission of the primary transmission of a network station or a non-network
station under subparagraph (A) may request a waiver from such denial by
submitting a request, through the subscriber’s satellite carrier, to the
network station or non-network station in the local market affiliated with the
same network or non-network where the subscriber is located. The network
station or non-network station shall accept or reject the subscriber’s request
for a waiver within 30 days after receipt of the request. If the network
station or non-network station fails to accept or reject the subscriber’s
request for a waiver within that 30-day period, that network station or
non-network station shall be deemed to agree to the waiver request.</text>
</subparagraph></paragraph><paragraph id="H84E522E7095F4F2287C48EF54F93CE36"><enum>(3)</enum><header>Secondary
transmission of low power programming</header>
<subparagraph id="H68814CBCD3704696A84A496D5F719896"><enum>(A)</enum><header>In
general</header><text display-inline="yes-display-inline">Subject to
subparagraphs (B) and (C), a secondary transmission of a performance or display
of a work embodied in a primary transmission of a television broadcast station
to subscribers who receive secondary transmissions of primary transmissions
under paragraph (1) shall be subject to statutory licensing under this
paragraph if the secondary transmission is of the primary transmission of a
television broadcast station that is licensed as a low power television
station, to a subscriber who resides within the same designated market area as
the station that originates the transmission.</text>
</subparagraph><subparagraph commented="no" id="H92B28CF858CC40E2AEB288DB9802EF2F"><enum>(B)</enum><header>No applicability
to repeaters and translators</header><text display-inline="yes-display-inline">Secondary transmissions provided for in
subparagraph (A) shall not apply to any low power television station that
retransmits the programs and signals of another television station for more
than 2 hours each day.</text>
</subparagraph><subparagraph commented="no" id="HF4CD90215E734B63A01D7C8A4A5C1AF9"><enum>(C)</enum><header>No impact on
other secondary transmissions obligations</header><text display-inline="yes-display-inline">A satellite carrier that makes secondary
transmissions of a primary transmission of a low power television station under
a statutory license provided under this section is not required, by reason of
such secondary transmissions, to make any other secondary transmissions.</text>
</subparagraph></paragraph><paragraph commented="no" id="H58C2F30C6C274BE882D3FD2B0DA108A4"><enum>(4)</enum><header>Special
Exceptions</header><text>A secondary transmission of a performance or display
of a work embodied in a primary transmission of a television broadcast station
to subscribers who receive secondary transmissions of primary transmissions
under paragraph (1) shall, if the secondary transmission is made by a satellite
carrier that complies with the requirements of paragraph (1), be subject to
statutory licensing under this paragraph as follows:</text>
<subparagraph commented="no" id="HB21B161208F24AD9ACCCE5CDF8D324F1"><enum>(A)</enum><header>States with
single full-power network station</header><text>In a State in which there is
licensed by the Federal Communications Commission a single full-power station
that was a network station on January 1, 1995, the statutory license provided
for in this paragraph shall apply to the secondary transmission by a satellite
carrier of the primary transmission of that station to any subscriber in a
community that is located within that State and that is not within the first 50
television markets as listed in the regulations of the Commission as in effect
on such date (47 C.F.R. 76.51).</text>
</subparagraph><subparagraph commented="no" id="H2C631F2C310D4916B1E9EAB473197A20"><enum>(B)</enum><header>States with all
network stations and non-network stations in same local market</header><text>In
a State in which all network stations and non-network stations licensed by the
Federal Communications Commission within that State as of January 1, 1995, are
assigned to the same local market and that local market does not encompass all
counties of that State, the statutory license provided under this paragraph
shall apply to the secondary transmission by a satellite carrier of the primary
transmissions of such station to all subscribers in the State who reside in a
local market that is within the first 50 major television markets as listed in
the regulations of the Commission as in effect on such date (section 76.51 of
title 47, Code of Federal Regulations).</text>
</subparagraph><subparagraph commented="no" id="HCA47D5DA29F24A059993DCB7B0D636A7"><enum>(C)</enum><header>Additional
stations</header><text>In the case of that State in which are located 4
counties that—</text>
<clause commented="no" id="H49D70001BADE4C79A3CB548A2A0313C4"><enum>(i)</enum><text>on January 1,
2004, were in local markets principally comprised of counties in another State,
and</text>
</clause><clause commented="no" id="H39C706CBFC1B4F19B9FB1D2EFD0462D9"><enum>(ii)</enum><text>had a combined
total of 41,340 television households, according to the U.S. Television
Household Estimates by Nielsen Media Research for 2004,</text>
</clause><continuation-text commented="no" continuation-text-level="subparagraph">the statutory license provided
under this paragraph shall apply to secondary transmissions by a satellite
carrier to subscribers in any such county of the primary transmissions of any
network station located in that State, if the satellite carrier was making such
secondary transmissions to any subscribers in that county on January 1,
2004.</continuation-text></subparagraph><subparagraph commented="no" id="H68B3E2A755A54E68B04D76A97F905758"><enum>(D)</enum><header>Certain
additional stations</header><text>If 2 adjacent counties in a single State are
in a local market comprised principally of counties located in another State,
the statutory license provided for in this paragraph shall apply to the
secondary transmission by a satellite carrier to subscribers in those 2
counties of the primary transmissions of any network station located in the
capital of the State in which such 2 counties are located, if—</text>
<clause commented="no" id="H861DBA8E982C4CB9BB267358DD0E4EF8"><enum>(i)</enum><text>the 2 counties are
located in a local market that is in the top 100 markets for the year 2003
according to Nielsen Media Research; and</text>
</clause><clause commented="no" id="H45DBF2CD581249D1AAB3032FAD99B4D9"><enum>(ii)</enum><text>the total number
of television households in the 2 counties combined did not exceed 10,000 for
the year 2003 according to Nielsen Media Research.</text>
</clause></subparagraph><subparagraph commented="no" id="H21D8E67CED4A4F1FB2ED071D223325F2"><enum>(E)</enum><header>Networks of
noncommercial educational broadcast stations</header><text display-inline="yes-display-inline">In the case of a system of three or more
noncommercial educational broadcast stations licensed to a single State, public
agency, or political, educational, or special purpose subdivision of a State,
the statutory license provided for in this paragraph shall apply to the
secondary transmission of the primary transmission of such system to any
subscriber in any county or county equivalent within such State, if such
subscriber is located in a designated market area that is not otherwise
eligible to receive the secondary transmission of the primary transmission of a
noncommercial educational broadcast station located within the State pursuant
to paragraph (1).</text>
</subparagraph></paragraph><paragraph commented="no" id="H1FADA9C6070E4D8A92BABDDB47DFD848"><enum>(5)</enum><header>Applicability of
royalty rates and procedures</header><text>The royalty rates and procedures
under section 119(b) shall apply to the secondary transmissions to which the
statutory license under paragraph (4)
applies.</text>
</paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="H4477DD8F755F43DFAA5A1B516F80ADF0"><enum>(c)</enum><header>Reporting
requirements</header><text>Section 122(b) is amended—</text>
<paragraph id="H850C365D9A914BABBF7CEF2BE16E7F15"><enum>(1)</enum><text>in
paragraph (1), by striking <quote>station a list</quote> and all that follows
through the end and inserting the
following:</text>
<quoted-block display-inline="yes-display-inline" id="H87E77A8E4F7B432991AE500FF1843225" style="OLC">
<text>station—</text><subparagraph id="HF9F5B3D8E4D24106BD689C6B4E76477B"><enum>(A)</enum><text display-inline="yes-display-inline">a list identifying (by name in alphabetical
order and street address, including county and 9-digit zip code) all
subscribers to which the satellite carrier makes secondary transmissions of
that primary transmission under subsection (a); and</text>
</subparagraph><subparagraph id="HC24C19760C0A4CA3BE13EB066E199EAD"><enum>(B)</enum><text display-inline="yes-display-inline">a separate list, aggregated by designated
market area (by name and address, including street or rural route number, city,
State, and 9-digit zip code), which shall indicate those subscribers being
served pursuant to paragraph (2) of subsection
(a).</text>
</subparagraph><after-quoted-block>;
and</after-quoted-block></quoted-block>
</paragraph><paragraph id="H9FEFECBD467A4959A2784C4D2BCCA4CE"><enum>(2)</enum><text display-inline="yes-display-inline">in paragraph (2), by striking
<quote>network a list</quote> and all that follows through the end and
inserting the
following:</text>
<quoted-block display-inline="yes-display-inline" id="HBD603B837E8D438D8F46338B83B9D4ED" style="OLC">
<text>network—</text><subparagraph id="H0A1D119F9406446D8A8B9B2A184DB09F"><enum>(A)</enum><text display-inline="yes-display-inline">a list identifying (by name in alphabetical
order and street address, including county and 9-digit zip code) any
subscribers who have been added or dropped as subscribers since the last
submission under this subsection; and</text>
</subparagraph><subparagraph id="HE50B652C2C5D46D995651E1F503D4829"><enum>(B)</enum><text display-inline="yes-display-inline">a separate list, aggregated by designated
market area (by name and street address, including street or rural route
number, city, State, and 9-digit zip code), identifying those subscribers whose
service pursuant to paragraph (2) of subsection (a) has been added or dropped
since the last submission under this
subsection.</text>
</subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection commented="no" id="H1AAE511175024EEFAABC7B578102BBD2"><enum>(d)</enum><header>No royalty fee
for certain secondary transmissions</header><text display-inline="yes-display-inline">Section 122(c) is amended—</text>
<paragraph commented="no" id="H54553643538D429FB42A8098F191825E"><enum>(1)</enum><text>in the heading, by
inserting <quote><header-in-text level="subsection" style="OLC">for certain
secondary transmissions</header-in-text></quote> after <quote><header-in-text level="subsection" style="OLC">required</header-in-text></quote>; and</text>
</paragraph><paragraph commented="no" id="H78954F8D28AA408090053AD8CD16D8B9"><enum>(2)</enum><text>by striking
<quote>subsection (a)</quote> and inserting <quote>paragraphs (1), (2), and (3)
of subsection (a)</quote>.</text>
</paragraph></subsection><subsection id="H8B76CAED4F7A45A3B9525242DE10FA16"><enum>(e)</enum><header>
Violations for territorial restrictions</header>
<paragraph id="HA685E36B5D0E4986A0A54B3B21378025"><enum>(1)</enum><header>Modification to
statutory damages</header><text>Section 122(f) is amended—</text>
<subparagraph display-inline="no-display-inline" id="H40B39A9A54AE4E95B5E7F19AFC721D09"><enum>(A)</enum><text>in paragraph
(1)(B), by striking <quote>$5</quote> and inserting <quote>$250</quote>;
and</text>
</subparagraph><subparagraph id="HE4B20A548E0E4CFBB4BD55C8AE273BE6"><enum>(B)</enum><text>in
paragraph (2), by striking <quote>$250,000</quote> each place it appears and
inserting <quote>$2,500,000</quote>.</text>
</subparagraph></paragraph><paragraph id="H038B7799ACC747819DBD440DF5B04DFB"><enum>(2)</enum><header>Conforming
amendments for additional stations</header><text>Section 122 is amended—</text>
<subparagraph id="HD1B9F08FD45F4513AE6DB015E977640B"><enum>(A)</enum><text>in
subsection (f), by striking <quote>section 119 or</quote> each place it appears
and inserting the following: <quote>section 119, subject to statutory licensing
by reason of paragraph (2)(A), (3), or (4) of subsection (a), or subject
to</quote>; and</text>
</subparagraph><subparagraph id="H784F5B27EF464033A525FF5754641A5A"><enum>(B)</enum><text display-inline="yes-display-inline">in subsection (g), by striking
<quote>section 119 or</quote> and inserting the following: <quote>section 119,
paragraph (2)(A), (3), or (4) of subsection (a), or</quote>.</text>
</subparagraph></paragraph></subsection><subsection id="H2C06121248D5425C909A870C06FF4AFF"><enum>(f)</enum><header>Definitions</header><text>Section
122(j) is amended—</text>
<paragraph id="H1EC642028CBA4829858FC593EF3E0E5B"><enum>(1)</enum><text>in
paragraph (1), by striking <quote>which contracts</quote> and inserting
<quote>that contracts</quote>;</text>
</paragraph><paragraph id="H62C921D2E1C94CA5A9DC5144797ED420"><enum>(2)</enum><text>by
redesignating paragraphs (4) and (5) as paragraphs (6) and (7),
respectively;</text>
</paragraph><paragraph id="H2C46408D3314417887969A7960DBC879"><enum>(3)</enum><text>in
paragraph (3)—</text>
<subparagraph id="HABF33F28849A4A578E6DD1BFDD44BE00"><enum>(A)</enum><text>by
redesignating such paragraph as paragraph (4);</text>
</subparagraph><subparagraph id="HE6BCE9E5F6D44A03A3AB58A16CD24B09"><enum>(B)</enum><text>in
the heading of such paragraph, by inserting <quote><header-in-text level="paragraph" style="USC">non-network station;</header-in-text></quote>
after <quote><header-in-text level="paragraph" style="USC">Network
station;</header-in-text></quote>; and</text>
</subparagraph><subparagraph id="HA6D2A6AEA95C4750B4F513ADBFAC96C3"><enum>(C)</enum><text display-inline="yes-display-inline">by inserting <quote><quote>non-network
station</quote>,</quote> after <quote><quote>network
station</quote>,</quote>;</text>
</subparagraph></paragraph><paragraph id="HE86206BB1033446AA935C0CC556F855D"><enum>(4)</enum><text>by
inserting after paragraph (2) the following:</text>
<quoted-block display-inline="no-display-inline" id="H76085C0453A146A580BDB8C72589A578" style="OLC">
<paragraph id="H3B89097FF95340B59842F95B9700B325"><enum>(3)</enum><header>Low power
television station</header><text display-inline="yes-display-inline">The term
<quote>low power television station</quote> means a low power TV station as
defined in section 74.701(f) of title 47, Code of Federal Regulations, as in
effect on June 1, 2004. For purposes of this paragraph, the term <quote>low
power television station</quote> includes a low power television station that
has been accorded primary status as a Class A television licensee under section
73.6001(a) of title 47, Code of Federal
Regulations.</text>
</paragraph><after-quoted-block>;</after-quoted-block></quoted-block>
</paragraph><paragraph id="HA559FEEE348B4F999D74FA2563DE3279"><enum>(5)</enum><text>by
inserting after paragraph (4) (as redesignated) the following:</text>
<quoted-block display-inline="no-display-inline" id="HA849FFE9DE62432D8F403E4C369BE9E7" style="OLC">
<paragraph id="H3714A015CFBF4931B8A2A80F29AA9517"><enum>(5)</enum><header>Noncommercial
educational broadcast station</header><text display-inline="yes-display-inline">The term <term>noncommercial educational
broadcast station</term> means a television broadcast station that is a
noncommercial educational broadcast station as defined in section 397 of the
Communications Act of 1934, as in effect on the date of the enactment of the
Satellite Television Extension and Localism Act of
2010.</text>
</paragraph><after-quoted-block>;
and</after-quoted-block></quoted-block>
</paragraph><paragraph id="H1A087A3E0C71407CA5E333CE0319F108"><enum>(6)</enum><text>by
amending paragraph (6) (as redesignated) to read as follows:</text>
<quoted-block display-inline="no-display-inline" id="H0ADA6F56FCBD43F99A7ED9F67BB4496C" style="OLC">
<paragraph id="HDF5C66B8D11C44ED956EE5FA2C6874D8"><enum>(6)</enum><header>Subscriber</header><text display-inline="yes-display-inline">The term <term>subscriber</term> means a
person or entity that receives a secondary transmission service from a
satellite carrier and pays a fee for the service, directly or indirectly, to
the satellite carrier or to a
distributor.</text>
</paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection></section><section display-inline="no-display-inline" id="HC288340D59DC4578B8CF648F72FDEF04" section-type="subsequent-section"><enum>504.</enum><header>Modifications to
cable system secondary transmission rights under section 111</header>
<subsection display-inline="no-display-inline" id="HE35698465D234782BA07B52A57BF944C"><enum>(a)</enum><header>Heading
renamed</header>
<paragraph id="H397F7F41D4B14A8DBAC1E3309337886D"><enum>(1)</enum><header>In
general</header><text>The heading of section 111 is amended by inserting at the
end the following: <quote><header-in-text level="section" style="USC">of
broadcast programming by cable</header-in-text></quote>.</text>
</paragraph><paragraph id="HEB522F2CEDC1411A85BC0407F67159D4"><enum>(2)</enum><header>Table of
contents</header><text display-inline="yes-display-inline">The table of
contents for chapter 1 is amended by striking the item relating to section 111
and inserting the following:</text>
<quoted-block display-inline="no-display-inline" id="H96B208733E7E4DC08A4EA2038196C06E" style="OLC">
<toc regeneration="no-regeneration">
<toc-entry level="section">111. Limitations on exclusive rights:
Secondary transmissions of broadcast programming by
cable.</toc-entry>
</toc>
<after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="H640F2363AE32468C9E9268B360EBCFA7"><enum>(b)</enum><header>Technical
amendment</header><text display-inline="yes-display-inline">Section 111(a)(4)
is amended by striking <quote>; or</quote> and inserting <quote>or section
122;</quote>.</text>
</subsection><subsection display-inline="no-display-inline" id="H7C8F9811F8D740ED899C45BF97F77473"><enum>(c)</enum><header>Statutory
license for secondary transmissions by cable systems</header><text display-inline="yes-display-inline">Section 111(d) is amended—</text>
<paragraph id="HD326D66CC6394754AEE9F60FAC4133D2"><enum>(1)</enum><text>in
paragraph (1)—</text>
<subparagraph id="H3A147F83C79D4ED5974DE40309709EA0"><enum>(A)</enum><text>in
the matter preceding subparagraph (A)—</text>
<clause id="H7D793CCA342748398CBFD142F6DD9EA7"><enum>(i)</enum><text>by
striking <quote>A cable system whose secondary</quote> and inserting the
following: <quote><header-in-text level="paragraph" style="USC">Statement of
account and royalty fees.—</header-in-text>Subject to paragraph (5), a cable
system whose secondary</quote>; and</text>
</clause><clause id="H9885A2B1339E4FF9A80AA26361D72FBA"><enum>(ii)</enum><text>by
striking <quote>by regulation—</quote> and inserting <quote>by regulation the
following:</quote>;</text>
</clause></subparagraph><subparagraph id="H42134F2955A34130B225B551C205F3EB"><enum>(B)</enum><text>in
subparagraph (A)—</text>
<clause id="H1B72876CCA414FDCA62943F156673675"><enum>(i)</enum><text>by
striking <quote>a statement of account</quote> and inserting <quote>A statement
of account</quote>; and</text>
</clause><clause id="H52027F4540204D15AB24F90C46DF700F"><enum>(ii)</enum><text>by
striking <quote>; and</quote> and inserting a period; and</text>
</clause></subparagraph><subparagraph id="H8E23F33F1397432F9BE7D79ED14190A2"><enum>(C)</enum><text display-inline="yes-display-inline">by striking subparagraphs (B), (C), and (D)
and inserting the following:</text>
<quoted-block display-inline="no-display-inline" id="HADD0336ABCBB46D498FA79E741D12AED" style="OLC">
<subparagraph id="HCA1C9FC3E10F442FAB6EC4083598AA58"><enum>(B)</enum><text display-inline="yes-display-inline">Except in the case of a cable system whose
royalty fee is specified in subparagraph (E) or (F), a total royalty fee
payable to copyright owners pursuant to paragraph (3) for the period covered by
the statement, computed on the basis of specified percentages of the gross
receipts from subscribers to the cable service during such period for the basic
service of providing secondary transmissions of primary broadcast transmitters,
as follows:</text>
<clause id="H1D1F0F86BD5348B4971AB4DDD76AD570"><enum>(i)</enum><text display-inline="yes-display-inline">1.064 percent of such gross receipts for
the privilege of further transmitting, beyond the local service area of such
primary transmitter, any non-network programming of a primary transmitter in
whole or in part, such amount to be applied against the fee, if any, payable
pursuant to clauses (ii) through (iv);</text>
</clause><clause id="H741AAD038B2E4B9687A998C29D5CC8C5"><enum>(ii)</enum><text>1.064
percent of such gross receipts for the first distant signal equivalent;</text>
</clause><clause id="H4104D7E055134273BBE46551D8478DF7"><enum>(iii)</enum><text>0.701 percent of
such gross receipts for each of the second, third, and fourth distant signal
equivalents; and</text>
</clause><clause id="H07786F61FD784CF788D63E37316BD7E8"><enum>(iv)</enum><text>0.330
percent of such gross receipts for the fifth distant signal equivalent and each
distant signal equivalent thereafter.</text>
</clause></subparagraph><subparagraph id="H5F2756351850485EB75F2B033888532F"><enum>(C)</enum><text display-inline="yes-display-inline">In computing amounts under clauses (ii)
through (iv) of subparagraph (B)—</text>
<clause id="H129122E508A94382AE764FC25BBBEF99"><enum>(i)</enum><text>any
fraction of a distant signal equivalent shall be computed at its fractional
value;</text>
</clause><clause id="H55DBE48EA7DB4771874BC5B8C94E9463"><enum>(ii)</enum><text>in
the case of any cable system located partly within and partly outside of the
local service area of a primary transmitter, gross receipts shall be limited to
those gross receipts derived from subscribers located outside of the local
service area of such primary transmitter; and</text>
</clause><clause id="HBC81EB6FB43142658169093BF7715A3D"><enum>(iii)</enum><text>if a
cable system provides a secondary transmission of a primary transmitter to some
but not all communities served by that cable system—</text>
<subclause id="HCD6205622AC94FC5AC29E1F665D6FA92"><enum>(I)</enum><text>the
gross receipts and the distant signal equivalent values for such secondary
transmission shall be derived solely on the basis of the subscribers in those
communities where the cable system provides such secondary transmission;
and</text>
</subclause><subclause id="H8B27DBE41EEF4AACAF328B7617CE1DC0"><enum>(II)</enum><text>the total royalty
fee for the period paid by such system shall not be less than the royalty fee
calculated under subparagraph (B)(i) multiplied by the gross receipts from all
subscribers to the system.</text>
</subclause></clause></subparagraph><subparagraph id="HFFFAAAEFBB5F425CBFC50FF9FF47D2CA"><enum>(D)</enum><text display-inline="yes-display-inline">A cable system that, on a statement
submitted before the date of the enactment of the
<short-title>Satellite Television Extension and Localism
Act of 2010</short-title>, computed its royalty fee consistent with the
methodology under subparagraph (C)(iii), or that amends a statement filed
before such date of enactment to compute the royalty fee due using such
methodology, shall not be subject to an action for infringement, or eligible
for any royalty refund or offset, arising out of its use of such methodology on
such statement.</text>
</subparagraph><subparagraph id="H33B0D0B04B914312A4E909DC5814FA51"><enum>(E)</enum><text display-inline="yes-display-inline">If the actual gross receipts paid by
subscribers to a cable system for the period covered by the statement for the
basic service of providing secondary transmissions of primary broadcast
transmitters are $263,800 or less—</text>
<clause id="H0BCA74B4C910463E8395DF04CBDE1E0F"><enum>(i)</enum><text>gross
receipts of the cable system for the purpose of this paragraph shall be
computed by subtracting from such actual gross receipts the amount by which
$263,800 exceeds such actual gross receipts, except that in no case shall a
cable system’s gross receipts be reduced to less than $10,400; and</text>
</clause><clause id="H0DFFAFD1D3694C6889FC725CC4D97D88"><enum>(ii)</enum><text display-inline="yes-display-inline">the royalty fee payable under this
paragraph to copyright owners pursuant to paragraph (3) shall be 0.5 percent,
regardless of the number of distant signal equivalents, if any.</text>
</clause></subparagraph><subparagraph id="H6C940E9D7C0542A6B39E966B7FA00BBB"><enum>(F)</enum><text display-inline="yes-display-inline">If the actual gross receipts paid by
subscribers to a cable system for the period covered by the statement for the
basic service of providing secondary transmissions of primary broadcast
transmitters are more than $263,800 but less than $527,600, the royalty fee
payable under this paragraph to copyright owners pursuant to paragraph (3)
shall be—</text>
<clause id="HFE43C8D78E9242C8B7ACE4519A97C8EE"><enum>(i)</enum><text display-inline="yes-display-inline">0.5 percent of any gross receipts up to
$263,800, regardless of the number of distant signal equivalents, if any;
and</text>
</clause><clause id="H93BC2D00301E4527AB385D0FE852D13F"><enum>(ii)</enum><text>1
percent of any gross receipts in excess of $263,800, but less than $527,600,
regardless of the number of distant signal equivalents, if any.</text>
</clause></subparagraph><subparagraph id="HA11B3B9D81B74EDCB4379C64D97A3F88"><enum>(G)</enum><text>A filing fee, as
determined by the Register of Copyrights pursuant to section
708(a).</text>
</subparagraph><after-quoted-block>;</after-quoted-block></quoted-block>
</subparagraph></paragraph><paragraph id="H85CCD115E33F46CE8B74A86D148D9C64"><enum>(2)</enum><text display-inline="yes-display-inline">in paragraph (2), in the first
sentence—</text>
<subparagraph display-inline="no-display-inline" id="H1FCE385E1C0442DB8884209125E8C542"><enum>(A)</enum><text>by striking
<quote>The Register of Copyrights</quote> and inserting the following
<quote><header-in-text level="paragraph" style="OLC">Handling of
Fees</header-in-text>.—The Register of Copyrights</quote>; and</text>
</subparagraph><subparagraph id="H11BCB7AB985044BDBAC3077CD66DB4A7"><enum>(B)</enum><text>by
inserting <quote>(including the filing fee specified in paragraph
(1)(G))</quote> after <quote>shall receive all fees</quote>;</text>
</subparagraph></paragraph><paragraph id="H8556AE28F02040DEB7CE8A5A500565CD"><enum>(3)</enum><text>in
paragraph (3)—</text>
<subparagraph id="HB37E126C3ED74FD697F1754DC0FC00E7"><enum>(A)</enum><text>by
striking <quote>The royalty fees</quote> and inserting the following:
<quote><header-in-text level="paragraph" style="USC">Distribution of royalty
fees to copyright owners.—</header-in-text>The royalty fees</quote>;</text>
</subparagraph><subparagraph id="H0A6DFF26F64D4A848EF9938DB772BEC7"><enum>(B)</enum><text>in
subparagraph (A)—</text>
<clause id="H6B275213B68E46D98527D87DFCCD4C27"><enum>(i)</enum><text>by
striking <quote>any such</quote> and inserting <quote>Any such</quote>;
and</text>
</clause><clause id="H6E2EC72F20AB46589D43E6DB03C7AE76"><enum>(ii)</enum><text>by
striking <quote>; and</quote> and inserting a period;</text>
</clause></subparagraph><subparagraph id="HFCF9E32C75404CAB9817BABE7D4C3BE7"><enum>(C)</enum><text>in
subparagraph (B)—</text>
<clause id="H09D0B7C045B2422D95E66EF20B7485EF"><enum>(i)</enum><text>by
striking <quote>any such</quote> and inserting <quote>Any such</quote>;
and</text>
</clause><clause id="HC95DDB1AA5FF4DBBB6451C9C4DCC1BDD"><enum>(ii)</enum><text display-inline="yes-display-inline">by striking the semicolon and inserting a
period; and</text>
</clause></subparagraph><subparagraph id="H5447D09E804247C59D66EDD3E5A73D1C"><enum>(D)</enum><text>in
subparagraph (C), by striking <quote>any such</quote> and inserting <quote>Any
such</quote>;</text>
</subparagraph></paragraph><paragraph id="HE00BE932778848189987BA85767DF935"><enum>(4)</enum><text>in
paragraph (4), by striking <quote>The royalty fees</quote> and inserting the
following: <quote><header-in-text level="paragraph" style="USC">Procedures for
royalty fee distribution.—</header-in-text>The royalty fees</quote>; and</text>
</paragraph><paragraph id="HB2EE6DF0AB8D4E3792E04D27E44D7F77"><enum>(5)</enum><text>by
adding at the end the following new paragraphs:</text>
<quoted-block display-inline="no-display-inline" id="H40F29F022213407DB1C7FD525D93AB9B" style="USC">
<paragraph id="H25467FC74188449791B03FA2B0097496"><enum>(5)</enum><header><enum-in-header>3.75
</enum-in-header>percent rate and syndicated exclusivity surcharge not
applicable to multicast streams</header><text display-inline="yes-display-inline">The royalty rates specified in sections
256.2(c) and 256.2(d) of title 37, Code of Federal Regulations (commonly
referred to as the <quote>3.75 percent rate</quote> and the <quote>syndicated
exclusivity surcharge</quote>, respectively), as in effect on the date of the
enactment of the <short-title>Satellite Television
Extension and Localism Act of 2010</short-title>, as such rates may be
adjusted, or such sections redesignated, thereafter by the Copyright Royalty
Judges, shall not apply to the secondary transmission of a multicast
stream.</text>
</paragraph><paragraph commented="no" display-inline="no-display-inline" id="H1109F08ACA054B6D9CC73BAB411EBC03"><enum>(6)</enum><header>Verification of
accounts and fee payments</header><text display-inline="yes-display-inline">The
Register of Copyrights shall issue regulations to provide for the confidential
verification by copyright owners whose works were embodied in the secondary
transmissions of primary transmissions pursuant to this section of the
information reported on the semiannual statements of account filed under this
subsection on or after January 1, 2010, in order that the auditor designated
under subparagraph (A) is able to confirm the correctness of the calculations
and royalty payments reported therein. The regulations shall—</text>
<subparagraph commented="no" id="H2166147FC88542DD8782574293081D2E"><enum>(A)</enum><text display-inline="yes-display-inline">establish procedures for the designation of
a qualified independent auditor—</text>
<clause commented="no" id="H545E1D9B0D4C440FAFF920A058EA219C"><enum>(i)</enum><text>with exclusive
authority to request verification of such a statement of account on behalf of
all copyright owners whose works were the subject of secondary transmissions of
primary transmissions by the cable system (that deposited the statement) during
the accounting period covered by the statement; and</text>
</clause><clause commented="no" id="H2D85359A947C430ABCD173071B0A32DF"><enum>(ii)</enum><text>who is not an
officer, employee, or agent of any such copyright owner for any purpose other
than such audit;</text>
</clause></subparagraph><subparagraph commented="no" id="HB6CD42D46F3A4B79AE5EF061E263EDE5"><enum>(B)</enum><text display-inline="yes-display-inline">establish procedures for safeguarding all
non-public financial and business information provided under this
paragraph;</text>
</subparagraph><subparagraph commented="no" id="HEADAC32E5EAC44E885F985D2E0AE3C18"><enum>(C)</enum><clause commented="no" display-inline="yes-display-inline" id="H76F03ED0936E4F1697E3415B02208D3A"><enum>(i)</enum><text>require a consultation
period for the independent auditor to review its conclusions with a designee of
the cable system;</text>
</clause><clause commented="no" id="H4B5B6E51E34A4D09AAA1F6C54BC510B0" indent="up1"><enum>(ii)</enum><text>establish a mechanism for the
cable system to remedy any errors identified in the auditor’s report and to
cure any underpayment identified; and</text>
</clause><clause commented="no" id="HF4F97A624AB74EEFAB466B7D656D9F30" indent="up1"><enum>(iii)</enum><text>provide an opportunity to remedy
any disputed facts or conclusions;</text>
</clause></subparagraph><subparagraph commented="no" id="H7130E68889E6498A9906DD2EEEE65087"><enum>(D)</enum><text>limit the
frequency of requests for verification for a particular cable system and the
number of audits that a multiple system operator can be required to undergo in
a single year; and</text>
</subparagraph><subparagraph commented="no" id="HA81217D84902427D934F3D1B3C72C3EB"><enum>(E)</enum><text>permit requests
for verification of a statement of account to be made only within 3 years after
the last day of the year in which the statement of account is filed.</text>
</subparagraph></paragraph><paragraph id="HF82BA8AD7EE3463B99D939A73C44F746"><enum>(7)</enum><header>Acceptance of
additional deposits</header><text display-inline="yes-display-inline">Any
royalty fee payments received by the Copyright Office from cable systems for
the secondary transmission of primary transmissions that are in addition to the
payments calculated and deposited in accordance with this subsection shall be
deemed to have been deposited for the particular accounting period for which
they are received and shall be distributed as specified under this
subsection.</text>
</paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection id="HCE5B8AB1F3D544658C133F40169413D0"><enum>(d)</enum><header>Effective date
of new royalty fee rates</header><text display-inline="yes-display-inline">The
royalty fee rates established in section 111(d)(1)(B) of title 17, United
States Code, as amended by subsection (c)(1)(C) of this section, shall take
effect commencing with the first accounting period occurring in 2010.</text>
</subsection><subsection display-inline="no-display-inline" id="H3C33BBA05FCF451F9E5130F76188A3ED"><enum>(e)</enum><header>Definitions</header><text display-inline="yes-display-inline">Section 111(f) is amended—</text>
<paragraph id="H326A14A64F9949809E212F9C9EAC6E3E"><enum>(1)</enum><text>by
striking the first undesignated paragraph and inserting the following:</text>
<quoted-block display-inline="no-display-inline" id="H0BFC8C3A905A4582A6A4A541691EAEE8" style="OLC">
<paragraph id="H51C44BEF8C074099A7F03B8B41A374F1"><enum>(1)</enum><header>Primary
Transmission</header><text display-inline="yes-display-inline">A <quote>primary
transmission</quote> is a transmission made to the public by a transmitting
facility whose signals are being received and further transmitted by a
secondary transmission service, regardless of where or when the performance or
display was first transmitted. In the case of a television broadcast station,
the primary stream and any multicast streams transmitted by the station
constitute primary
transmissions.</text>
</paragraph><after-quoted-block>;</after-quoted-block></quoted-block>
</paragraph><paragraph id="HB63EAC7F0B96423EA2A28A710C86EA72"><enum>(2)</enum><text>in
the second undesignated paragraph—</text>
<subparagraph id="H6196C6AC5AC4426AB6071AA9255DC26F"><enum>(A)</enum><text>by
striking <quote>A <quote>secondary transmission</quote></quote> and inserting
the following:</text>
<quoted-block display-inline="no-display-inline" id="HE8257C76D2914A4496E57F1D42D1DE78" style="OLC">
<paragraph id="H2F1B31D3630C42EC946AD4BEF58C1F23"><enum>(2)</enum><header>Secondary
Transmission</header><text display-inline="yes-display-inline">A
<quote>secondary transmission</quote></text>
</paragraph><after-quoted-block>;
and</after-quoted-block></quoted-block>
</subparagraph><subparagraph id="HEEFD94F905CF41F295CF8B6DDEB2D86C"><enum>(B)</enum><text>by
striking <quote><quote>cable system</quote></quote> and inserting <quote>cable
system</quote>;</text>
</subparagraph></paragraph><paragraph id="H991678CB97C34879B506E992104A8A2F"><enum>(3)</enum><text>in
the third undesignated paragraph—</text>
<subparagraph id="HFDCFEC97BFE84DDD80C1C6F104D04EB6"><enum>(A)</enum><text>by
striking <quote>A <quote>cable system</quote></quote> and inserting the
following:</text>
<quoted-block display-inline="no-display-inline" id="HED60D90C439C48DE9D5649288F24F261" style="OLC">
<paragraph id="HF8EB76A7300145398A031BBD65394C8D"><enum>(3)</enum><header>Cable
system</header><text display-inline="yes-display-inline">A <quote>cable
system</quote></text>
</paragraph><after-quoted-block>;
and</after-quoted-block></quoted-block>
</subparagraph><subparagraph id="H51CF2EE358FA419FB5E1FAE8D0400FCF"><enum>(B)</enum><text>by
striking <quote>Territory, Trust Territory, or Possession</quote> and inserting
<quote>territory, trust territory, or possession of the United
States</quote>;</text>
</subparagraph></paragraph><paragraph id="HDD1F6EDAD2F84A849D8FD799CA90A779"><enum>(4)</enum><text display-inline="yes-display-inline">in the fourth undesignated paragraph, in
the first sentence—</text>
<subparagraph id="HED701AA1F16A4F62A99ED50AEC241FC9"><enum>(A)</enum><text>by
striking <quote>The <quote>local service area of a primary transmitter</quote>,
in the case of a television broadcast station, comprises the area in which such
station is entitled to insist</quote> and inserting the following:</text>
<quoted-block display-inline="no-display-inline" id="H49452350EA2C401C9E4A2F71EFD7B05C" style="OLC">
<paragraph id="H2B39C125B1E1485DBA5DE99931BE7604"><enum>(4)</enum><header>Local service
area of a primary transmitter</header><text display-inline="yes-display-inline">The <quote>local service area of a primary
transmitter</quote>, in the case of both the primary stream and any multicast
streams transmitted by a primary transmitter that is a television broadcast
station, comprises the area where such primary transmitter could have
insisted</text>
</paragraph><after-quoted-block>;</after-quoted-block></quoted-block>
</subparagraph><subparagraph id="H59B70E6C67B74C8197F7175EE1C22836"><enum>(B)</enum><text>by
striking <quote>76.59 of title 47 of the Code of Federal Regulations</quote>
and inserting the following: <quote>76.59 of title 47, Code of Federal
Regulations, or within the noise-limited contour as defined in 73.622(e)(1) of
title 47, Code of Federal Regulations</quote>; and</text>
</subparagraph><subparagraph id="H7E9FB1927D864924A563509CCEAECC30"><enum>(C)</enum><text>by
striking <quote>as defined by the rules and regulations of the Federal
Communications Commission,</quote>;</text>
</subparagraph></paragraph><paragraph id="HC72818A839BA4C8799912DD6D1F7A8C8"><enum>(5)</enum><text>by
amending the fifth undesignated paragraph to read as follows:</text>
<quoted-block display-inline="no-display-inline" id="H3A4F122EB62E4CA087C1009868E0D228" style="OLC">
<paragraph id="H2A948A48769B4E0491477CB2D421BB96"><enum>(5)</enum><header>Distant signal
equivalent</header>
<subparagraph id="H6812E6DE5B274DAF8F84ABB6D9DC132B"><enum>(A)</enum><header>In
general</header><text display-inline="yes-display-inline">Except as provided
under subparagraph (B), a <quote>distant signal equivalent</quote>—</text>
<clause id="HC17CB1DC01AC42359E3B22B83D10E7CD"><enum>(i)</enum><text display-inline="yes-display-inline">is the value assigned to the secondary
transmission of any non-network television programming carried by a cable
system in whole or in part beyond the local service area of the primary
transmitter of such programming; and</text>
</clause><clause id="HAF18AF6DCC0A45AEB7417DE7F85C7851"><enum>(ii)</enum><text display-inline="yes-display-inline">is computed by assigning a value of one to
each primary stream and to each multicast stream (other than a simulcast) that
is an independent station, and by assigning a value of one-quarter to each
primary stream and to each multicast stream (other than a simulcast) that is a
network station or a noncommercial educational station.</text>
</clause></subparagraph><subparagraph id="H4993DE83897B4606A9AB6C5EC45B8D21"><enum>(B)</enum><header>Exceptions</header><text display-inline="yes-display-inline">The values for independent, network, and
noncommercial educational stations specified in subparagraph (A) are subject to
the following:</text>
<clause id="H3F97DC2E737F460D8F9CEA7D7FDA1C95"><enum>(i)</enum><text>Where
the rules and regulations of the Federal Communications Commission require a
cable system to omit the further transmission of a particular program and such
rules and regulations also permit the substitution of another program embodying
a performance or display of a work in place of the omitted transmission, or
where such rules and regulations in effect on the date of the enactment of the
Copyright Act of 1976 permit a cable system, at its election, to effect such
omission and substitution of a nonlive program or to carry additional programs
not transmitted by primary transmitters within whose local service area the
cable system is located, no value shall be assigned for the substituted or
additional program.</text>
</clause><clause id="H372927F2F8E64342A02A999BE7F2BDDF"><enum>(ii)</enum><text>Where
the rules, regulations, or authorizations of the Federal Communications
Commission in effect on the date of the enactment of the Copyright Act of 1976
permit a cable system, at its election, to omit the further transmission of a
particular program and such rules, regulations, or authorizations also permit
the substitution of another program embodying a performance or display of a
work in place of the omitted transmission, the value assigned for the
substituted or additional program shall be, in the case of a live program, the
value of one full distant signal equivalent multiplied by a fraction that has
as its numerator the number of days in the year in which such substitution
occurs and as its denominator the number of days in the year.</text>
</clause><clause id="HC5097A0E0A414BD69159D01B51795F52"><enum>(iii)</enum><text display-inline="yes-display-inline">In the case of the secondary transmission
of a primary transmitter that is a television broadcast station pursuant to the
late-night or specialty programming rules of the Federal Communications
Commission, or the secondary transmission of a primary transmitter that is a
television broadcast station on a part-time basis where full-time carriage is
not possible because the cable system lacks the activated channel capacity to
retransmit on a full-time basis all signals that it is authorized to carry, the
values for independent, network, and noncommercial educational stations set
forth in subparagraph (A), as the case may be, shall be multiplied by a
fraction that is equal to the ratio of the broadcast hours of such primary
transmitter retransmitted by the cable system to the total broadcast hours of
the primary transmitter.</text>
</clause><clause id="H4925CF22E6674EE58C97F555BC94AA58"><enum>(iv)</enum><text display-inline="yes-display-inline">No value shall be assigned for the
secondary transmission of the primary stream or any multicast streams of a
primary transmitter that is a television broadcast station in any community
that is within the local service area of the primary
transmitter.</text>
</clause></subparagraph></paragraph><after-quoted-block>;</after-quoted-block></quoted-block>
</paragraph><paragraph id="HCA64EA9A6F5E4AF88E44DCD04CCB3528"><enum>(6)</enum><text>by
striking the sixth undesignated paragraph and inserting the following:</text>
<quoted-block display-inline="no-display-inline" id="HA24C2EF3B31E452780306AFAE3373D61" style="OLC">
<paragraph id="HF67B15AE426F4309A395E0AF357858D1"><enum>(6)</enum><header>Network
station</header>
<subparagraph id="H3E218BF1161B43F69F8045D448803F66"><enum>(A)</enum><header>Treatment of
primary stream</header><text display-inline="yes-display-inline">The term
<quote>network station</quote> shall be applied to a primary stream of a
television broadcast station that is owned or operated by, or affiliated with,
one or more of the television networks in the United States providing
nationwide transmissions, and that transmits a substantial part of the
programming supplied by such networks for a substantial part of the primary
stream’s typical broadcast day.</text>
</subparagraph><subparagraph id="H205CADF599F14A2FBCD299C1A720887D"><enum>(B)</enum><header>Treatment of
multicast streams</header><text>The term ‘network station’ shall be applied to
a multicast stream on which a television broadcast station transmits all or
substantially all of the programming of an interconnected program service
that—</text>
<clause id="H9B7EB8A108B2473E87AF109D710F614A"><enum>(i)</enum><text>is
owned or operated by, or affiliated with, one or more of the television
networks described in subparagraph (A); and</text>
</clause><clause id="H41A3DD0DF05A490EA2285597743B9732"><enum>(ii)</enum><text>offers
programming on a regular basis for 15 or more hours per week to at least 25 of
the affiliated television licensees of the interconnected program service in 10
or more States.</text>
</clause></subparagraph></paragraph><after-quoted-block>;
</after-quoted-block></quoted-block>
</paragraph><paragraph id="HF2FF38443D6C4C4E936A95B8089FC640"><enum>(7)</enum><text>by
striking the seventh undesignated paragraph and inserting the following:</text>
<quoted-block display-inline="no-display-inline" id="HCBBAE46FFF484289AF99C450009EDC06" style="OLC">
<paragraph commented="no" id="H0D0699B8272B49EF88AD459554CDBD28"><enum>(7)</enum><header>Independent
station</header><text display-inline="yes-display-inline">The term
<quote>independent station</quote> shall be applied to the primary stream or a
multicast stream of a television broadcast station that is not a network
station or a noncommercial educational
station.</text>
</paragraph><after-quoted-block>;</after-quoted-block></quoted-block>
</paragraph><paragraph id="H0DE064636D2948A8B9BFE529601EF312"><enum>(8)</enum><text>by
striking the eighth undesignated paragraph and inserting the following:</text>
<quoted-block display-inline="no-display-inline" id="H48AEFD2E78594BF8946023B0A1B1B27D" style="OLC">
<paragraph id="HC220CE48E07B4100A61A152EDC5F4242"><enum>(8)</enum><header>Noncommercial
educational station</header><text display-inline="yes-display-inline">The term
<quote>noncommercial educational station</quote> shall be applied to the
primary stream or a multicast stream of a television broadcast station that is
a noncommercial educational broadcast station as defined in section 397 of the
Communications Act of 1934, as in effect on the date of the enactment of the
Satellite Television Extension and Localism Act of
2010.</text>
</paragraph><after-quoted-block>;
and</after-quoted-block></quoted-block>
</paragraph><paragraph id="HD3374BD6C81C4E0D8E95B153133C6C5A"><enum>(9)</enum><text>by
adding at the end the following:</text>
<quoted-block display-inline="no-display-inline" id="HD987A1FCC5EE4552B6F61678F39805C6" style="OLC">
<paragraph id="HD00EC12D4D554A789840B51F7A45518E"><enum>(9)</enum><header>Primary
stream</header><text display-inline="yes-display-inline">A <quote>primary
stream</quote> is—</text>
<subparagraph id="H0907DC92B9D4434DB07ACDAE108FE544"><enum>(A)</enum><text display-inline="yes-display-inline">the single digital stream of programming
that, before June 12, 2009, was substantially duplicating the programming
transmitted by the television broadcast station as an analog signal; or</text>
</subparagraph><subparagraph id="HC89829FB8E5A453FA274BF370E81C29A"><enum>(B)</enum><text display-inline="yes-display-inline">if there is no stream described in
subparagraph (A), then the single digital stream of programming transmitted by
the television broadcast station for the longest period of time.</text>
</subparagraph></paragraph><paragraph id="H17B82CA092D74FA9A640EF80F47E9A7D"><enum>(10)</enum><header>Primary
transmitter</header><text display-inline="yes-display-inline">A <quote>primary
transmitter</quote> is a television or radio broadcast station licensed by the
Federal Communications Commission, or by an appropriate governmental authority
of Canada or Mexico, that makes primary transmissions to the public.</text>
</paragraph><paragraph id="H66BDBA2AC46B43C18A6DDBC7A465DD57"><enum>(11)</enum><header>Multicast
stream</header><text display-inline="yes-display-inline">A <quote>multicast
stream</quote> is a digital stream of programming that is transmitted by a
television broadcast station and is not the station’s primary stream.</text>
</paragraph><paragraph id="HD7AF776EB3634489A74E3C9E97D72BA8"><enum>(12)</enum><header>Simulcast</header><text display-inline="yes-display-inline">A <quote>simulcast</quote> is a multicast
stream of a television broadcast station that duplicates the programming
transmitted by the primary stream or another multicast stream of such
station.</text>
</paragraph><paragraph id="H65B6DE60FDD54923AE81991C5769DFD1"><enum>(13)</enum><header>Subscriber;
subscribe</header>
<subparagraph id="H74E4E7C3B1204AB998C2CB7634F23AA5"><enum>(A)</enum><header>Subscriber</header><text>The
term <term>subscriber</term> means a person or entity that receives a secondary
transmission service from a cable system and pays a fee for the service,
directly or indirectly, to the cable system.</text>
</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="HF1FF3F643FCE4EA7B116751C52355904"><enum>(B)</enum><header>Subscribe</header><text>The
term <quote>subscribe</quote> means to elect to become a
subscriber.</text>
</subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection id="H04BCF26131CD477999581894ED3CE5C9"><enum>(f)</enum><header>Timing of
section 111 proceedings</header><text display-inline="yes-display-inline">Section 804(b)(1) is amended by striking
<quote>2005</quote> each place it appears and inserting
<quote>2015</quote>.</text>
</subsection><subsection id="H37AF5C2ABF0C40A59DDF1FBD61576E08"><enum>(g)</enum><header>Technical and
conforming amendments</header>
<paragraph id="H98E56DEDF51F4772A4719BBF4C5DCE65"><enum>(1)</enum><header>Corrections to
fix level designations</header><text display-inline="yes-display-inline">Section 111 is amended—</text>
<subparagraph id="H24CE38C0DC904A2880DC34350113FE0B"><enum>(A)</enum><text>in
subsections (a), (c), and (e), by striking <quote>clause</quote> each place it
appears and inserting <quote>paragraph</quote>;</text>
</subparagraph><subparagraph id="HEF25F499B4724602B33547E07D699B5E"><enum>(B)</enum><text>in
subsection (c)(1), by striking <quote>clauses</quote> and inserting
<quote>paragraphs</quote>; and</text>
</subparagraph><subparagraph id="HF3C9BFA18D894C4B800FE7EA5EEB699E"><enum>(C)</enum><text>in
subsection (e)(1)(F), by striking <quote>subclause</quote> and inserting
<quote>subparagraph</quote>.</text>
</subparagraph></paragraph><paragraph id="H092549180C224638914E182BE2CE605F"><enum>(2)</enum><header>Conforming
amendment to hyphenate nonnetwork</header><text>Section 111 is amended by
striking <quote>nonnetwork</quote> each place it appears and inserting
<quote>non-network</quote>.</text>
</paragraph><paragraph id="H10C852137BBD46908CD3D04BBC7727E3"><enum>(3)</enum><header>Previously
undesignated paragraph</header><text>Section 111(e)(1) is amended by striking
<quote>second paragraph of subsection (f)</quote> and inserting
<quote>subsection (f)(2)</quote>.</text>
</paragraph><paragraph id="HB6752176A73E45EC890EA4321007E3B1"><enum>(4)</enum><header>Removal of
superfluous ands</header><text>Section 111(e) is amended—</text>
<subparagraph id="H4B8360B6CF1C4F00A61D2E75775F420C"><enum>(A)</enum><text>in
paragraph (1)(A), by striking <quote>and</quote> at the end;</text>
</subparagraph><subparagraph display-inline="no-display-inline" id="H7BF9D121906E4D9FA45AF9A5EE3FD00D"><enum>(B)</enum><text>in paragraph
(1)(B), by striking <quote>and</quote> at the end;</text>
</subparagraph><subparagraph display-inline="no-display-inline" id="HAE1F103615D54514B557EA5A074E9B86"><enum>(C)</enum><text>in paragraph
(1)(C), by striking <quote>and</quote> at the end;</text>
</subparagraph><subparagraph display-inline="no-display-inline" id="H854C4C91893849A385C3A046787E7F69"><enum>(D)</enum><text>in paragraph
(1)(D), by striking <quote>and</quote> at the end; and</text>
</subparagraph><subparagraph display-inline="no-display-inline" id="HB8A9298BB15A4A598A02FBC0C69EA1F6"><enum>(E)</enum><text>in paragraph
(2)(A), by striking <quote>and</quote> at the end.</text>
</subparagraph></paragraph><paragraph id="HABF01872554243A0BB9F6D718C6CED10"><enum>(5)</enum><header>Removal of
variant forms references</header><text>Section 111 is amended—</text>
<subparagraph id="HD945F36F790F4B5EB79450AE5462666E"><enum>(A)</enum><text>in
subsection (e)(4), by striking <quote>, and each of its variant forms,</quote>;
and</text>
</subparagraph><subparagraph id="H6520CE7797DC4CAE81892CF0144BFFFE"><enum>(B)</enum><text>in
subsection (f), by striking <quote>and their variant forms</quote>.</text>
</subparagraph></paragraph><paragraph id="H4510B8CFC61C43AFA9640D67DFE8B9A5"><enum>(6)</enum><header>Correction to
territory reference</header><text>Section 111(e)(2) is amended in the matter
preceding subparagraph (A) by striking <quote>three territories</quote> and
inserting <quote>five entities</quote>.</text>
</paragraph></subsection><subsection id="HE87000EAD3384AD2B1CF5A966F5EAE2A"><enum>(h)</enum><header>Effective date
with respect to multicast streams</header>
<paragraph id="H4BD829A9053347F4A0D39AF28AC61C85"><enum>(1)</enum><header>In
general</header><text display-inline="yes-display-inline">Subject to paragraphs
(2) and (3), the amendments made by this section, to the extent such amendments
assign a distant signal equivalent value to the secondary transmission of the
multicast stream of a primary transmitter, shall take effect on the date of the
enactment of this Act.</text>
</paragraph><paragraph id="H36BBDAB11B3140C690F1311ACBD97832"><enum>(2)</enum><header>Delayed
applicability</header>
<subparagraph id="HD3C7A5CBC0EB4033AF5CB1F56E1C12C3"><enum>(A)</enum><header>Secondary
transmissions of a multicast stream beyond the local service area of its
primary transmitter before <enum-in-header>2010</enum-in-header>
act</header><text display-inline="yes-display-inline">In any case in which a
cable system was making secondary transmissions of a multicast stream beyond
the local service area of its primary transmitter before the date of the
enactment of this Act, a distant signal equivalent value (referred to in
paragraph (1)) shall not be assigned to secondary transmissions of such
multicast stream that are made on or before June 30, 2010.</text>
</subparagraph><subparagraph id="H163BD314FA0A4FEAB38197EDEFE63763"><enum>(B)</enum><header>Multicast
streams subject to preexisting written agreements for the secondary
transmission of such streams</header><text display-inline="yes-display-inline">In any case in which the secondary
transmission of a multicast stream of a primary transmitter is the subject of a
written agreement entered into on or before June 30, 2009, between a cable
system or an association representing the cable system and a primary
transmitter or an association representing the primary transmitter, a distant
signal equivalent value (referred to in paragraph (1)) shall not be assigned to
secondary transmissions of such multicast stream beyond the local service area
of its primary transmitter that are made on or before the date on which such
written agreement expires.</text>
</subparagraph><subparagraph id="H03CAD11D69A94AFE9B431873DA5FFF43"><enum>(C)</enum><header>No refunds or
offsets for prior statements of account</header><text display-inline="yes-display-inline">A cable system that has reported secondary
transmissions of a multicast stream beyond the local service area of its
primary transmitter on a statement of account deposited under section 111 of
title 17, United States Code, before the date of the enactment of this Act
shall not be entitled to any refund, or offset, of royalty fees paid on account
of such secondary transmissions of such multicast stream.</text>
</subparagraph></paragraph><paragraph id="H054027576E1543878A0DAB73DC48BE98"><enum>(3)</enum><header>Definitions</header><text>In
this subsection, the terms <quote>cable system</quote>, <quote>secondary
transmission</quote>, <quote>multicast stream</quote>, and <quote>local service
area of a primary transmitter</quote> have the meanings given those terms in
section 111(f) of title 17, United States Code, as amended by this
section.</text>
</paragraph></subsection></section><section commented="no" display-inline="no-display-inline" id="H61CC06E48314417098EB42476A15B546" section-type="subsequent-section"><enum>505.</enum><header>Certain waivers
granted to providers of local-into-local service for all DMAs</header><text display-inline="no-display-inline">Section 119 is amended by adding at the end
the following new subsection:</text>
<quoted-block display-inline="no-display-inline" id="H129754B4B0D847BFA1AC699D249BEC14" style="OLC">
<subsection display-inline="no-display-inline" id="HC204D337BE74407E93A75067DB3C4E5D"><enum>(g)</enum><header>Certain waivers
granted to providers of Local-Into-Local service to all DMAs</header>
<paragraph id="H55D02A6A9B22409C9B4DA57C2F0B4E49"><enum>(1)</enum><header>Injunction
waiver</header><text>A court that issued an injunction pursuant to subsection
(a)(7)(B) before the date of the enactment of this subsection shall waive such
injunction if the court recognizes the entity against which the injunction was
issued as a qualified carrier.</text>
</paragraph><paragraph id="H8AD7AE83EBE74562B32A2DC0D6A382FF"><enum>(2)</enum><header>Limited
temporary waiver</header>
<subparagraph id="H178421A5C435498C823016639CBBE5ED"><enum>(A)</enum><header>In
general</header><text display-inline="yes-display-inline">Upon a request made
by a satellite carrier, a court that issued an injunction against such carrier
under subsection (a)(7)(B) before the date of the enactment of this subsection
shall waive such injunction with respect to the statutory license provided
under subsection (a)(2) to the extent necessary to allow such carrier to make
secondary transmissions of primary transmissions made by a network station to
unserved households located in short markets in which such carrier was not
providing local service pursuant to the license under section 122 as of
December 31, 2009.</text>
</subparagraph><subparagraph id="H0656D98B012A41F9ADEBB880791EB251"><enum>(B)</enum><header>Expiration of
temporary waiver</header><text display-inline="yes-display-inline">A temporary
waiver of an injunction under subparagraph (A) shall expire after the end of
the 120-day period beginning on the date such temporary waiver is issued unless
extended for good cause by the court making the temporary waiver.</text>
</subparagraph><subparagraph id="HDD8AFE92193E4B18B1674EAF51D75FCA"><enum>(C)</enum><header>Failure to
provide local-into-local service to all DMAs</header>
<clause id="H29D3E05A34A045518C57B849A2D95F22"><enum>(i)</enum><header>Failure to act
reasonably and in good faith</header><text>If the court issuing a temporary
waiver under subparagraph (A) determines that the satellite carrier that made
the request for such waiver has failed to act reasonably or has failed to make
a good faith effort to provide local-into-local service to all DMAs, such
failure—</text>
<subclause id="H2EBBE14274714ED78A34058557A7E7B0"><enum>(I)</enum><text>is
actionable as an act of infringement under section 501 and the court may in its
discretion impose the remedies provided for in sections 502 through 506 and
subsection (a)(6)(B) of this section; and</text>
</subclause><subclause id="HA764953F7FBA422BA9629498FC99B41F"><enum>(II)</enum><text display-inline="yes-display-inline">shall result in the termination of the
waiver issued under subparagraph (A).</text>
</subclause></clause><clause id="HF64C1C09E41B46479BB01D9BD17DEAE3"><enum>(ii)</enum><header>Failure to
provide local-into-local service</header><text display-inline="yes-display-inline">If the court issuing a temporary waiver
under subparagraph (A) determines that the satellite carrier that made the
request for such waiver has failed to provide local-into-local service to all
DMAs, but determines that the carrier acted reasonably and in good faith, the
court may in its discretion impose financial penalties that reflect—</text>
<subclause display-inline="no-display-inline" id="H1F1D8A64882743118BAD071669FF8598"><enum>(I)</enum><text>the degree of
control the carrier had over the circumstances that resulted in the
failure;</text>
</subclause><subclause id="H6BC3287E36004701BCF60C21CCB831F7"><enum>(II)</enum><text>the quality of
the carrier's efforts to remedy the failure; and</text>
</subclause><subclause display-inline="no-display-inline" id="HE2D0B0988BBA4B96B97A60AA4D088B32"><enum>(III)</enum><text>the severity and
duration of any service interruption.</text>
</subclause></clause></subparagraph><subparagraph id="H919F977E8F724700B487CD494CD41C8C"><enum>(D)</enum><header>Single temporary
waiver available</header><text>An entity may only receive one temporary waiver
under this paragraph.</text>
</subparagraph><subparagraph id="H02A2465F7B4E48479DB7AD36BF925C47"><enum>(E)</enum><header>Short market
defined</header><text display-inline="yes-display-inline">For purposes of this
paragraph, the term <term>short market</term> means a local market in which
programming of one or more of the four most widely viewed television networks
nationwide as measured on the date of the enactment of this subsection is not
offered on the primary stream transmitted by any local television broadcast
station.</text>
</subparagraph></paragraph><paragraph id="H55F303A2420D4C1EAA575B3DCD35C8E8"><enum>(3)</enum><header>Establishment of
qualified carrier recognition</header>
<subparagraph id="H6A2FA16E4F1A423C84F376CBF7B0BBBB"><enum>(A)</enum><header>Statement of
eligibility</header><text>An entity seeking to be recognized as a qualified
carrier under this subsection shall file a statement of eligibility with the
court that imposed the injunction. A statement of eligibility must
include—</text>
<clause id="HED45A47CAE214B35A4A40BA5230184B6"><enum>(i)</enum><text>an
affidavit that the entity is providing local-into-local service to all
DMAs;</text>
</clause><clause id="HF89F2394255A4761B99344181FEB3827"><enum>(ii)</enum><text>a
request for a waiver of the injunction; and</text>
</clause><clause id="HFC18A2955BD8440B9B31DB28105F9050"><enum>(iii)</enum><text>a
certification issued pursuant to section 342(a) of Communications Act of
1934.</text>
</clause></subparagraph><subparagraph id="HF7888A8D6EA6429AA1B5C9BFF5963570"><enum>(B)</enum><header>Grant of
recognition as a qualified carrier</header><text>Upon receipt of a statement of
eligibility, the court shall recognize the entity as a qualified carrier and
issue the waiver under paragraph (1).</text>
</subparagraph><subparagraph id="H3DE611420FEA4CA8A92CD78823B26F7D"><enum>(C)</enum><header>Voluntary
termination</header><text>At any time, an entity recognized as a qualified
carrier may file a statement of voluntary termination with the court certifying
that it no longer wishes to be recognized as a qualified carrier. Upon receipt
of such statement, the court shall reinstate the injunction waived under
paragraph (1).</text>
</subparagraph><subparagraph id="H83B7CA9105F04909BD7C63809E1606CA"><enum>(D)</enum><header>Loss of
recognition prevents future recognition</header><text>No entity may be
recognized as a qualified carrier if such entity had previously been recognized
as a qualified carrier and subsequently lost such recognition or voluntarily
terminated such recognition under subparagraph (C).</text>
</subparagraph></paragraph><paragraph id="H02CBBA9C250B43C5832967BD3A91C84E"><enum>(4)</enum><header>Qualified
carrier obligations and compliance</header>
<subparagraph id="H597377A8ABB74741A7E29102AE60F8BC"><enum>(A)</enum><header>Continuing
obligations</header>
<clause commented="no" id="H248D9D12E38548C8890C721EBDB0B407"><enum>(i)</enum><header>In
general</header><text>An entity recognized as a qualified carrier shall
continue to provide local-into-local service to all DMAs.</text>
</clause><clause commented="no" id="H548EDC0137844D09B6BB8A0AEEE4796F"><enum>(ii)</enum><header>Cooperation
with GAO examination</header><text display-inline="yes-display-inline">An
entity recognized as a qualified carrier shall fully cooperate with the
Comptroller General in the examination required by subparagraph (B).</text>
</clause></subparagraph><subparagraph commented="no" id="HEFC9454E5DA546AB869B9C0263F2D695"><enum>(B)</enum><header>Qualified
carrier compliance examination</header>
<clause commented="no" id="H110BD7FBC4E548A59D712EBC11FD0468"><enum>(i)</enum><header>Examination and
report</header><text display-inline="yes-display-inline">The Comptroller
General shall conduct an examination and publish a report concerning the
qualified carrier’s compliance with the royalty payment and household
eligibility requirements of the license under this section. The report shall
address the qualified carrier’s conduct during the period beginning on the date
on which the qualified carrier is recognized as such under paragraph (3)(B) and
ending on December 31, 2011.</text>
</clause><clause commented="no" id="H9E5EF8230D7C447483447E3A40FD3AA3"><enum>(ii)</enum><header>Records of
qualified carrier</header><text display-inline="yes-display-inline">Beginning
on the date that is one year after the date on which the qualified carrier is
recognized as such under paragraph (3)(B), but not later than October 1, 2011,
the qualified carrier shall provide the Comptroller General with all records
that the Comptroller General, in consultation with the Register of Copyrights,
considers to be directly pertinent to the following requirements under this
section:</text>
<subclause commented="no" id="H5CFA0FC5EB1B49A78263176F2C4486A9"><enum>(I)</enum><text display-inline="yes-display-inline">Proper calculation and payment of royalties
under the statutory license under this section.</text>
</subclause><subclause commented="no" id="HA7FD5B8DFE0741CDB7880C83440FAA40"><enum>(II)</enum><text display-inline="yes-display-inline">Provision of service under this license to
eligible subscribers only.</text>
</subclause></clause><clause commented="no" id="HE5899AF005D84D04A9E0564952AD8A44"><enum>(iii)</enum><header>Submission of
report</header><text display-inline="yes-display-inline">The Comptroller
General shall file the report required by clause (i) not later than March 1,
2012, with the court referred to in paragraph (1) that issued the injunction,
the Register of Copyrights, the Committees on the Judiciary and on Energy and
Commerce of the House of Representatives, and the Committees on the Judiciary
and on Commerce, Science, and Transportation of the Senate.</text>
</clause><clause commented="no" id="H0326A93682A9414BAAEE2896B8795BEF"><enum>(iv)</enum><header>Evidence of
infringement</header><text display-inline="yes-display-inline">The Comptroller
General shall include in the report a statement of whether the examination by
the Comptroller General indicated that there is substantial evidence that a
copyright holder could bring a successful action under this section against the
qualified carrier for infringement. The Comptroller General shall consult with
the Register of Copyrights in preparing such statement.</text>
</clause><clause commented="no" id="H010CB1D183614E9C82D088CFC24EE74A"><enum>(v)</enum><header>Subsequent
examination</header><text display-inline="yes-display-inline">If the report
includes the Comptroller General’s statement that there is substantial evidence
that a copyright holder could bring a successful action under this section
against the qualified carrier for infringement, the Comptroller General shall,
not later than 6 months after the report under clause (i) is published,
initiate another examination of the qualified carrier’s compliance with the
royalty payment and household eligibility requirements of the license under
this section since the last report was filed under clause (iii). The
Comptroller General shall file a report on such examination with the court
referred to in paragraph (1) that issued the injunction, the Register of
Copyrights, the Committees on the Judiciary and on Energy and Commerce of the
House of Representatives, and the Committees on the Judiciary and on Commerce,
Science, and Transportation of the Senate. The report shall include a statement
described in clause (iv), prepared in consultation with the Register of
Copyrights.</text>
</clause><clause id="H139C65A2347E4241975E85D9E773DF36"><enum>(vi)</enum><header>Compliance</header><text display-inline="yes-display-inline">Upon motion filed by an aggrieved copyright
owner, the court recognizing an entity as a qualified carrier shall terminate
such designation upon finding that the entity has failed to cooperate with the
examinations required by this subparagraph.</text>
</clause></subparagraph><subparagraph commented="no" id="H68B65215866342E496B6D787153ED9D5"><enum>(C)</enum><header>Affirmation</header><text display-inline="yes-display-inline">A qualified carrier shall file an affidavit
with the district court and the Register of Copyrights 30 months after such
status was granted stating that, to the best of the affiant’s knowledge, it is
in compliance with the requirements for a qualified carrier.</text>
</subparagraph><subparagraph id="HCCFE97B5198D409EB03C43A890C5EC77"><enum>(D)</enum><header>Compliance
determination</header><text display-inline="yes-display-inline">Upon the motion
of an aggrieved television broadcast station, the court recognizing an entity
as a qualified carrier may make a determination of whether the entity is
providing local-into-local service to all DMAs.</text>
</subparagraph><subparagraph id="H4E1CAA95B2434887A310B432872C97A9"><enum>(E)</enum><header>Pleading
requirement</header><text display-inline="yes-display-inline">In any motion
brought under subparagraph (D), the party making such motion shall specify one
or more designated market areas (as such term is defined in section
122(j)(2)(C)) for which the failure to provide service is being alleged, and,
for each such designated market area, shall plead with particularity the
circumstances of the alleged failure.</text>
</subparagraph><subparagraph id="HD34323A1A40344B2BEBC42C5DD8773E1"><enum>(F)</enum><header>Burden of
proof</header><text display-inline="yes-display-inline">In any proceeding to
make a determination under subparagraph (D), and with respect to a designated
market area for which failure to provide service is alleged, the entity
recognized as a qualified carrier shall have the burden of proving that the
entity provided local-into-local service with a good quality satellite signal
to at least 90 percent of the households in such designated market area (based
on the most recent census data released by the United States Census Bureau) at
the time and place alleged.</text>
</subparagraph></paragraph><paragraph id="H6494144F361E4382B214C081C57DF533"><enum>(5)</enum><header>Failure to
provide service</header>
<subparagraph id="HAF34830F1E6F4AA4AE21BF70FDB7F68C"><enum>(A)</enum><header>Penalties</header><text display-inline="yes-display-inline">If the court recognizing an entity as a
qualified carrier finds that such entity has willfully failed to provide
local-into-local service to all DMAs, such finding shall result in the loss of
recognition of the entity as a qualified carrier and the termination of the
waiver provided under paragraph (1), and the court may, in its
discretion—</text>
<clause id="H1A40549F12BC413785E76487AB887DEB"><enum>(i)</enum><text display-inline="yes-display-inline">treat such failure as an act of
infringement under section 501, and subject such infringement to the remedies
provided for in sections 502 through 506 and subsection (a)(6)(B) of this
section; and</text>
</clause><clause id="H58C48A6A882D4028978D0C92BC4F89CA"><enum>(ii)</enum><text>impose a fine of
not less than $250,000 and not more than $5,000,000.</text>
</clause></subparagraph><subparagraph id="H3FD7A1706B2C46438DB2B6EC3B45E01D"><enum>(B)</enum><header>Exception for
nonwillful violation</header><text>If the court determines that the failure to
provide local-into-local service to all DMAs is nonwillful, the court may in
its discretion impose financial penalties for noncompliance that
reflect—</text>
<clause id="HA87699AFFAC246228314FC4E8D2E7365"><enum>(i)</enum><text>the
degree of control the entity had over the circumstances that resulted in the
failure;</text>
</clause><clause id="H4317A02043CE493D8974AC99B2CEDC24"><enum>(ii)</enum><text>the
quality of the entity's efforts to remedy the failure and restore service;
and</text>
</clause><clause id="H95ABC7AE2F454B809C29A4FEE4062B53"><enum>(iii)</enum><text>the
severity and duration of any service interruption.</text>
</clause></subparagraph></paragraph><paragraph id="H497DFD3EFCDA40BFB484D2408883D0FC"><enum>(6)</enum><header>Penalties for
violations of license</header><text display-inline="yes-display-inline">A court
that finds, under subsection (a)(6)(A), that an entity recognized as a
qualified carrier has willfully made a secondary transmission of a primary
transmission made by a network station and embodying a performance or display
of a work to a subscriber who is not eligible to receive the transmission under
this section shall reinstate the injunction waived under paragraph (1), and the
court may order statutory damages of not more than $2,500,000.</text>
</paragraph><paragraph id="H745C2711FC7F40468671205BB59EED82"><enum>(7)</enum><header>Local-into-local
service to all DMAs defined</header><text>For purposes of this
subsection:</text>
<subparagraph id="H590320E5535640D1B6221DAC44ED600B"><enum>(A)</enum><header>In
general</header><text display-inline="yes-display-inline">An entity provides
<quote>local-into-local service to all DMAs</quote> if the entity provides
local service in all designated market areas (as such term is defined in
section 122(j)(2)(C)) pursuant to the license under section 122.</text>
</subparagraph><subparagraph id="HC5E916AC37D941C98A2B8A97A104AE96"><enum>(B)</enum><header>Household
coverage</header><text display-inline="yes-display-inline">For purposes of
subparagraph (A), an entity that makes available local-into-local service with
a good quality satellite signal to at least 90 percent of the households in a
designated market area based on the most recent census data released by the
United States Census Bureau shall be considered to be providing local service
to such designated market area.</text>
</subparagraph><subparagraph id="HAF5193ED3CC047998D738A8DE7793C85"><enum>(C)</enum><header>Good quality
satellite signal defined</header><text display-inline="yes-display-inline">The
term <term>good quality signal</term> has the meaning given such term under
section 342(e)(2) of Communications Act of
1934.</text>
</subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block>
</section><section commented="no" id="HB023739AB90A4C849DA00308CA42DA65"><enum>506.</enum><header>Copyright
Office fees</header><text display-inline="no-display-inline">Section 708(a) is
amended—</text>
<paragraph commented="no" id="H7329894304F34A7481D7C96CDA772569"><enum>(1)</enum><text>in paragraph (8),
by striking <quote>and</quote> after the semicolon;</text>
</paragraph><paragraph commented="no" id="H4E63917260FB4E9395CE0D2C3293D775"><enum>(2)</enum><text>in paragraph (9),
by striking the period and inserting a semicolon;</text>
</paragraph><paragraph commented="no" id="H8588B753208545D7AD2980F7E796128D"><enum>(3)</enum><text>by inserting after
paragraph (9) the following:</text>
<quoted-block display-inline="no-display-inline" id="HD3EE05C1CB5F4D78904800679DB611A0" style="OLC">
<paragraph commented="no" id="H43361694B9E4435E9BB70FC5281C90D7"><enum>(10)</enum><text display-inline="yes-display-inline">on filing a statement of account based on
secondary transmissions of primary transmissions pursuant to section 119 or
122; and</text>
</paragraph><paragraph commented="no" id="HE391361981874881826FD6B73B1A8127"><enum>(11)</enum><text display-inline="yes-display-inline">on filing a statement of account based on
secondary transmissions of primary transmissions pursuant to section
111.</text>
</paragraph><after-quoted-block>;
and</after-quoted-block></quoted-block>
</paragraph><paragraph id="HA08F96DA32884EAEBB23A9C381858E08"><enum>(4)</enum><text>by
adding at the end the following new sentence: <quote>Fees established under
paragraphs (10) and (11) shall be reasonable and may not exceed one-half of the
cost necessary to cover reasonable expenses incurred by the Copyright Office
for the collection and administration of the statements of account and any
royalty fees deposited with such statements.</quote>.</text>
</paragraph></section><section id="idCF7AB586A7EE43FC9277D49FDA2FA2A3"><enum>507.</enum><header>Termination of
license</header><text display-inline="no-display-inline">Section 1003(a)(2)(A)
of Public Law 111–118 is amended by striking <quote>March 28, 2010</quote> and
inserting <quote>December 31, 2014</quote>.</text>
</section><section id="H75EC3AC089DF4E4C9A0949792ED67677"><enum>508.</enum><header>Construction</header><text display-inline="no-display-inline">Nothing in section 111, 119, or 122 of title
17, United States Code, including the amendments made to such sections by this
subtitle, shall be construed to affect the meaning of any terms under the
Communications Act of 1934, except to the extent that such sections are
specifically cross-referenced in such Act or the regulations issued
thereunder.</text>
</section></subtitle><subtitle id="HD13E49ACB4244E55A536FCF7DE89BFFC"><enum>B</enum><header>Communications
Provisions</header>
<section id="HA3C5C763CE53465D805CF2CECC0DF22E"><enum>521.</enum><header>Reference</header><text display-inline="no-display-inline">Except as otherwise provided, whenever in
this subtitle an amendment is made to a section or other provision, the
reference shall be considered to be made to such section or provision of the
Communications Act of 1934 (47 U.S.C. 151 et seq.).</text>
</section><section id="HF7792AFE31C44916972407B8EFCAAF32"><enum>522.</enum><header>Extension of
authority</header><text display-inline="no-display-inline">Section 325(b) is
amended—</text>
<paragraph id="H51859B00869C484A90BDAA0949AC69D0"><enum>(1)</enum><text>in
paragraph (2)(C), by striking <quote>March 28, 2010</quote> and inserting
<quote>December 31, 2014</quote>; and</text>
</paragraph><paragraph commented="no" id="H4C2B2AC988494DB39D19875108ACC34C"><enum>(2)</enum><text>in paragraph
(3)(C), by striking <quote>March 29, 2010</quote> each place it appears in
clauses (ii) and (iii) and inserting <quote>January 1, 2015</quote>.</text>
</paragraph></section><section id="HDB2BD73C4C5344E6A098E67C668F0CA3"><enum>523.</enum><header>Significantly
viewed stations</header>
<subsection id="HA9DA3B7496CE42FAAF7F091F2D447D17"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">Paragraphs (1) and
(2) of section 340(b) are amended to read as follows:</text>
<quoted-block display-inline="no-display-inline" id="H4A9C54F8D49A4CE6B8885BFCE6815561" style="OLC">
<paragraph id="H9E25A06416E6482888C4F5E507F24AEB"><enum>(1)</enum><header>Service limited
to subscribers taking local-into-local service</header><text display-inline="yes-display-inline">This section shall apply only to
retransmissions to subscribers of a satellite carrier who receive
retransmissions of a signal from that satellite carrier pursuant to section
338.</text>
</paragraph><paragraph id="H6F0A62F260A443C9BF7E5775BB7D29F1"><enum>(2)</enum><header>Service
Limitations</header><text display-inline="yes-display-inline">A satellite
carrier may retransmit to a subscriber in high definition format the signal of
a station determined by the Commission to be significantly viewed under
subsection (a) only if such carrier also retransmits in high definition format
the signal of a station located in the local market of such subscriber and
affiliated with the same network whenever such format is available from such
station.</text>
</paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="HE5F1B28B88BA40EEAF446794907C9A71"><enum>(b)</enum><header>Rulemaking
required</header><text display-inline="yes-display-inline">Within 210 days
after the date of the enactment of this Act, the Federal Communications
Commission shall take all actions necessary to promulgate a rule to implement
the amendments made by subsection (a).</text>
</subsection></section><section id="H65C864CB9A9B4A728F93A1713F0CDB97"><enum>524.</enum><header>Digital
television transition conforming amendments</header>
<subsection id="HCE8D18E5159E4666AAB43A458FE8FAA1"><enum>(a)</enum><header>Section
338</header><text display-inline="yes-display-inline">Section 338 is
amended—</text>
<paragraph id="H77457B2F89A845B6B0D7DB24D40DBE02"><enum>(1)</enum><text>in
subsection (a), by striking <quote>(3)
<header-in-text level="paragraph" style="OLC"> Effective
Date</header-in-text>.—No satellite</quote> and all that follows through
<quote>until January 1, 2002.</quote>; and</text>
</paragraph><paragraph id="H79103988CA144B5C9A51E126CB8C51F1"><enum>(2)</enum><text>by
amending subsection (g) to read as follows:</text>
<quoted-block display-inline="no-display-inline" id="H0891635ED6E84ADBA88E4A292F8C048E" style="OLC">
<subsection id="H576CC1AD14C04455AA82283017FDD0A0"><enum>(g)</enum><header>Carriage of
Local Stations on a Single Reception Antenna</header>
<paragraph id="HBB5B58A4F87B4F17AD524E16D06088B1"><enum>(1)</enum><header>Single reception
antenna</header><text display-inline="yes-display-inline">Each satellite
carrier that retransmits the signals of local television broadcast stations in
a local market shall retransmit such stations in such market so that a
subscriber may receive such stations by means of a single reception antenna and
associated equipment.</text>
</paragraph><paragraph id="H78F4C5FBA18E4B0C8182BC1AC765861D"><enum>(2)</enum><header>Additional
reception antenna</header><text display-inline="yes-display-inline">If the
carrier retransmits the signals of local television broadcast stations in a
local market in high definition format, the carrier shall retransmit such
signals in such market so that a subscriber may receive such signals by means
of a single reception antenna and associated equipment, but such antenna and
associated equipment may be separate from the single reception antenna and
associated equipment used to comply with paragraph
(1).</text>
</paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection id="HD8E1DC1B75C14B8CB4CFBFDF200CADBA"><enum>(b)</enum><header>Section
339</header><text>Section 339 is amended—</text>
<paragraph id="HDE008E925D5843D58B470D5287684A92"><enum>(1)</enum><text>in
subsection (a)—</text>
<subparagraph id="H196A53A4F5C246FCBCAB8C88C07BA2F2"><enum>(A)</enum><text>in
paragraph (1)(B), by striking <quote>Such two network stations</quote> and all
that follows through <quote>more than two network stations.</quote>; and</text>
</subparagraph><subparagraph id="H98FAD670E18C420699A7A2AA1336C7FC"><enum>(B)</enum><text>in
paragraph (2)—</text>
<clause id="H20183C136AC04ADFB654BA9E6606CC9B"><enum>(i)</enum><text>in the
heading for subparagraph (A), by striking <quote><header-in-text level="subparagraph" style="OLC">to analog
signals</header-in-text></quote>;</text>
</clause><clause id="HC68500C032DD40989FA30F99FC9FCA54"><enum>(ii)</enum><text>in
subparagraph (A)—</text>
<subclause id="H2B5EACE934814324ADA43AB9B3CCEDA1"><enum>(I)</enum><text>in
the heading for clause (i), by striking <quote><header-in-text level="clause" style="OLC">analog</header-in-text></quote>;</text>
</subclause><subclause id="H5CFBE6AF05354BC498D866D42D14EA01"><enum>(II)</enum><text>in
clause (i)—</text>
<item id="H468D99B1C0E943A68CA64EA092C25445"><enum>(aa)</enum><text>by
striking <quote>analog</quote> each place it appears; and</text>
</item><item id="HBEA98154F8FE4825AD01163DFE9346D1"><enum>(bb)</enum><text display-inline="yes-display-inline">by striking <quote>October 1, 2004</quote>
and inserting <quote>October 1, 2009</quote>;</text>
</item></subclause><subclause id="HD5A41745C5E44EA6990954806D263AEC"><enum>(III)</enum><text display-inline="yes-display-inline">in the heading for clause (ii), by striking
<quote><header-in-text level="clause" style="OLC">analog</header-in-text></quote>; and</text>
</subclause><subclause id="H90DB988910AF47F6A73176DA6B50B739"><enum>(IV)</enum><text>in
clause (ii)—</text>
<item id="HE3CCC680767146E6B43AF08AE44FE84A"><enum>(aa)</enum><text display-inline="yes-display-inline">by striking <quote>analog</quote> each
place it appears; and</text>
</item><item id="H8AE32389930A4B0C81A8BB79DA8281D2"><enum>(bb)</enum><text>by
striking <quote>2004</quote> and inserting <quote>2009</quote>;</text>
</item></subclause></clause><clause id="H71665689D863461682449AF3E6343D7A"><enum>(iii)</enum><text>by
amending subparagraph (B) to read as follows:</text>
<quoted-block display-inline="no-display-inline" id="H9D187FA754B74B32A4A3F7D95A0B6BB8" style="OLC">
<subparagraph id="H32C1D2807CDE4AAEA9BA09941EAD81F5"><enum>(B)</enum><header>Rules for other
subscribers</header>
<clause id="H3B6D4FB664F447D1994BCF5F3AADF0E3"><enum>(i)</enum><header>In
general</header><text display-inline="yes-display-inline">In the case of a
subscriber of a satellite carrier who is eligible to receive the signal of a
network station under this section (in this subparagraph referred to as a
<quote>distant signal</quote>), other than subscribers to whom subparagraph (A)
applies, the following shall apply:</text>
<subclause id="HC366137283FB4B8E98049733ED1439E9"><enum>(I)</enum><text display-inline="yes-display-inline">In a case in which the satellite carrier
makes available to that subscriber, on January 1, 2005, the signal of a local
network station affiliated with the same television network pursuant to section
338, the carrier may only provide the secondary transmissions of the distant
signal of a station affiliated with the same network to that subscriber if the
subscriber’s satellite carrier, not later than March 1, 2005, submits to that
television network the list and statement required by subparagraph
(F)(i).</text>
</subclause><subclause id="H185533E42ADD463395C213843DCF9351"><enum>(II)</enum><text display-inline="yes-display-inline">In a case in which the satellite carrier
does not make available to that subscriber, on January 1, 2005, the signal of a
local network station pursuant to section 338, the carrier may only provide the
secondary transmissions of the distant signal of a station affiliated with the
same network to that subscriber if—</text>
<item id="HF691AF69331F40549945CF09C7CE7B69"><enum>(aa)</enum><text>that
subscriber seeks to subscribe to such distant signal before the date on which
such carrier commences to carry pursuant to section 338 the signals of stations
from the local market of such local network station; and</text>
</item><item id="HF60D54369EDE4056890D2DDE0DDCDFA6"><enum>(bb)</enum><text>the
satellite carrier, within 60 days after such date, submits to each television
network the list and statement required by subparagraph (F)(ii).</text>
</item></subclause></clause><clause id="H6C40EDD4B31243E19B4D5C9F7815164A"><enum>(ii)</enum><header>Special
circumstances</header><text display-inline="yes-display-inline">A subscriber of
a satellite carrier who was lawfully receiving the distant signal of a network
station on the day before the date of enactment of the
<short-title>Satellite Television Extension and Localism
Act of 2010</short-title> may receive both such distant signal and the local
signal of a network station affiliated with the same network until such
subscriber chooses to no longer receive such distant signal from such carrier,
whether or not such subscriber elects to subscribe to such local
signal.</text>
</clause></subparagraph><after-quoted-block>;</after-quoted-block></quoted-block>
</clause><clause id="H62374DDB8E6B4D88A247AEB51B7265CB"><enum>(iv)</enum><text>in
subparagraph (C)—</text>
<subclause id="H72C7C34FDBF24771AFF1D029BD3C8593"><enum>(I)</enum><text display-inline="yes-display-inline">by striking <quote>analog</quote>;</text>
</subclause><subclause id="HCCD92C1A23FD4D10915D83A57FD9E666"><enum>(II)</enum><text>in
clause (i), by striking <quote>the Satellite Home Viewer Extension and
Reauthorization Act of 2004; and</quote> and inserting the following:</text>
<quoted-block display-inline="no-display-inline" id="H1F583BA02AAC444D87FA6C9518BC5463" style="OLC">
<quoted-block-continuation-text quoted-block-continuation-text-level="clause">the
<short-title>Satellite Television Extension and Localism
Act of 2010</short-title> and, at the time such person seeks to subscribe to
receive such secondary transmission, resides in a local market where the
satellite carrier makes available to that person the signal of a local network
station affiliated with the same television network pursuant to section 338
(and the retransmission of such signal by such carrier can reach such
subscriber); or</quoted-block-continuation-text><after-quoted-block>;
and</after-quoted-block></quoted-block>
</subclause><subclause id="HAF569B15121A4160A9F0F95A718B235F"><enum>(III)</enum><text display-inline="yes-display-inline">by amending clause (ii) to read as
follows:</text>
<quoted-block display-inline="no-display-inline" id="H94D1243BBE8E4526BA596C73360358D8" style="OLC">
<clause id="HA9FD86A3EA13436E98A3E5C986E94D3C"><enum>(ii)</enum><text display-inline="yes-display-inline">lawfully subscribes to and receives a
distant signal on or after the date of enactment of the
<short-title>Satellite Television Extension and Localism
Act of 2010</short-title>, and, subsequent to such subscription, the satellite
carrier makes available to that subscriber the signal of a local network
station affiliated with the same network as the distant signal (and the
retransmission of such signal by such carrier can reach such subscriber),
unless such person subscribes to the signal of the local network station within
60 days after such signal is made
available.</text>
</clause><after-quoted-block>;</after-quoted-block></quoted-block>
</subclause></clause><clause id="H10089DF677394FD8B4C06D2A2C4F48E2"><enum>(v)</enum><text>in
subparagraph (D)—</text>
<subclause id="HB51C7F3F4FA848AD8CFAD0F55BEA425E"><enum>(I)</enum><text>in
the heading, by striking <quote><header-in-text level="subparagraph" style="OLC">digital</header-in-text></quote>;</text>
</subclause><subclause id="H1090DE398AB74F12884E85CFF37B2A1D"><enum>(II)</enum><text>by
striking clauses (i), (iii) through (v), (vii) through (ix), and (xi);</text>
</subclause><subclause id="H6CBD8010948447A3812D32E4D644AA50"><enum>(III)</enum><text display-inline="yes-display-inline">by redesignating clause (vi) as clause (i)
and transferring such clause to appear before clause (ii);</text>
</subclause><subclause id="H9861E2D665D24C64AB1214853C581DD0"><enum>(IV)</enum><text>by
amending such clause (i) (as so redesignated) to read as follows:</text>
<quoted-block display-inline="no-display-inline" id="HAC624E30B44E4E4C9FCE67D3929BAA70" style="OLC">
<clause commented="no" id="H4BFACCBD0D09490182114AFDC74EC634"><enum>(i)</enum><header>Eligibility and
Signal Testing</header><text display-inline="yes-display-inline">A subscriber
of a satellite carrier shall be eligible to receive a distant signal of a
network station affiliated with the same network under this section if, with
respect to a local network station, such subscriber—</text>
<subclause commented="no" id="H7E164A03E0644EBA881BF4AE8A3F7A61"><enum>(I)</enum><text>is a subscriber
whose household is not predicted by the model specified in subsection (c)(3) to
receive the signal intensity required under section 73.622(e)(1) or, in the
case of a low-power station or translator station transmitting an analog
signal, section 73.683(a) of title 47, Code of Federal Regulations, or a
successor regulation;</text>
</subclause><subclause commented="no" id="HC3806E1861464DC490BD511EA806AC5A"><enum>(II)</enum><text display-inline="yes-display-inline">is determined, based on a test conducted in
accordance with section 73.686(d) of title 47, Code of Federal Regulations, or
any successor regulation, not to be able to receive a signal that exceeds the
signal intensity standard in section 73.622(e)(1) or, in the case of a
low-power station or translator station transmitting an analog signal, section
73.683(a) of such title, or a successor regulation; or</text>
</subclause><subclause commented="no" id="HD12EB27AA4124948ADB22E89788ABBD4"><enum>(III)</enum><text>is in an
unserved household, as determined under section 119(d)(10)(A) of title 17,
United States
Code.</text>
</subclause></clause><after-quoted-block>;</after-quoted-block></quoted-block>
</subclause><subclause id="H76358D8887C04D41B0FB8721298815C6"><enum>(V)</enum><text>in
clause (ii)—</text>
<item id="HD2913CE9F1314C068FCF9A85B2B6ECD8"><enum>(aa)</enum><text>by
striking <quote><header-in-text level="clause" style="OLC">digital</header-in-text></quote> in the heading;</text>
</item><item id="H9C50FCC3F0834B56B073C1BF81D0D09D"><enum>(bb)</enum><text display-inline="yes-display-inline">by striking <quote>digital</quote> the
first two places such term appears;</text>
</item><item id="HDF6913C74B634F699AFB8AF0380F495D"><enum>(cc)</enum><text>by
striking <quote>Satellite Home Viewer Extension and Reauthorization Act of
2004</quote> and inserting <quote><short-title>Satellite
Television Extension and Localism Act of 2010</short-title></quote>; and</text>
</item><item id="H114AB6D525524708878CB949001AB006"><enum>(dd)</enum><text>by
striking <quote>, whether or not such subscriber elects to subscribe to local
digital signals</quote>;</text>
</item></subclause><subclause id="HBAD99D2B02844DB0B0DCCE685BBE877D"><enum>(VI)</enum><text>by
inserting after clause (ii) the following new clause:</text>
<quoted-block display-inline="no-display-inline" id="H85BCE20FE1824952A1C013F141D7F25B" style="OLC">
<clause id="HD513D573EF614015BA20AFFB006B480F"><enum>(iii)</enum><header>Time-shifting
prohibited</header><text display-inline="yes-display-inline">In a case in which
the satellite carrier makes available to an eligible subscriber under this
subparagraph the signal of a local network station pursuant to section 338, the
carrier may only provide the distant signal of a station affiliated with the
same network to that subscriber if, in the case of any local market in the 48
contiguous States of the United States, the distant signal is the secondary
transmission of a station whose prime time network programming is generally
broadcast simultaneously with, or later than, the prime time network
programming of the affiliate of the same network in the local
market.</text>
</clause><after-quoted-block>;
and</after-quoted-block></quoted-block>
</subclause><subclause id="H7DC32D5B670448FE80B6FEF94A2549DC"><enum>(VII)</enum><text>by
redesignating clause (x) as clause (iv); and</text>
</subclause></clause><clause id="H990DBA2D951C4A8B8D400571B81AB2B5"><enum>(vi)</enum><text>in
subparagraph (E), by striking <quote>distant analog signal or</quote> and all
that follows through <quote>(B), or (D))</quote> and inserting <quote>distant
signal</quote>;</text>
</clause></subparagraph></paragraph><paragraph id="H174F7C255D094B0CB3F8C9B563886F78"><enum>(2)</enum><text>in
subsection (c)—</text>
<subparagraph id="H20574B1297794D1B92B9B4DBA4A29407"><enum>(A)</enum><text>by
amending paragraph (3) to read as follows:</text>
<quoted-block display-inline="no-display-inline" id="HF56177DD8E624EA1ACED001BD0B4FF59" style="OLC">
<paragraph id="HC3CBD83260744030A49675AEFBFA7106"><enum>(3)</enum><header>Establishment of
improved predictive model and on-location testing required</header>
<subparagraph id="H55E17BC97CC94D8C94E34918487EBDFB"><enum>(A)</enum><header>Predictive
model</header><text display-inline="yes-display-inline">Within 210 days after
the date of the enactment of the <short-title>Satellite
Television Extension and Localism Act of 2010</short-title>, the Commission
shall develop and prescribe by rule a point-to-point predictive model for
reliably and presumptively determining the ability of individual locations,
through the use of an antenna, to receive signals in accordance with the signal
intensity standard in section 73.622(e)(1) of title 47, Code of Federal
Regulations, or a successor regulation, including to account for the continuing
operation of translator stations and low power television stations. In
prescribing such model, the Commission shall rely on the Individual Location
Longley-Rice model set forth by the Commission in CS Docket No. 98–201, as
previously revised with respect to analog signals, and as recommended by the
Commission with respect to digital signals in its Report to Congress in ET
Docket No. 05–182, FCC 05–199 (released December 9, 2005). The Commission shall
establish procedures for the continued refinement in the application of the
model by the use of additional data as it becomes available.</text>
</subparagraph><subparagraph id="H0232C8AED2B84C2AA87DF7E7E66E77C6"><enum>(B)</enum><header>On-location
testing</header><text display-inline="yes-display-inline">The Commission shall
issue an order completing its rulemaking proceeding in ET Docket No. 06–94
within 210 days after the date of enactment of the
<short-title>Satellite Television Extension and Localism
Act of 2010</short-title>. In conducting such rulemaking, the Commission shall
seek ways to minimize consumer burdens associated with on-location
testing.</text>
</subparagraph></paragraph><after-quoted-block>;
</after-quoted-block></quoted-block>
</subparagraph><subparagraph id="H698BAC41A21F4E1E9687FC76E11C23C4"><enum>(B)</enum><text>by
amending paragraph (4)(A) to read as follows:</text>
<quoted-block display-inline="no-display-inline" id="H7EF921D4A3174419914D7D2BEB4ABEB1" style="OLC">
<subparagraph id="HB536890EAB204A6B87699F348BCF98A8"><enum>(A)</enum><header>In
general</header><text display-inline="yes-display-inline">If a subscriber’s
request for a waiver under paragraph (2) is rejected and the subscriber submits
to the subscriber’s satellite carrier a request for a test verifying the
subscriber’s inability to receive a signal of the signal intensity referenced
in clause (i) of subsection (a)(2)(D), the satellite carrier and the network
station or stations asserting that the retransmission is prohibited with
respect to that subscriber shall select a qualified and independent person to
conduct the test referenced in such clause. Such test shall be conducted within
30 days after the date the subscriber submits a request for the test. If the
written findings and conclusions of a test conducted in accordance with such
clause demonstrate that the subscriber does not receive a signal that meets or
exceeds the requisite signal intensity standard in such clause, the subscriber
shall not be denied the retransmission of a signal of a network station under
section 119(d)(10)(A) of title 17, United States
Code.</text>
</subparagraph><after-quoted-block>;</after-quoted-block></quoted-block>
</subparagraph><subparagraph id="H7A1E36E7977246BEBBC7706E77625666"><enum>(C)</enum><text>in
paragraph (4)(B), by striking <quote>the signal intensity</quote> and all that
follows through <quote>United States Code</quote> and inserting <quote>such
requisite signal intensity standard</quote>; and</text>
</subparagraph><subparagraph id="H0DCFD8A0AC8A47809F27063C513FE1E1"><enum>(D)</enum><text>in
paragraph (4)(E), by striking <quote>Grade B intensity</quote>.</text>
</subparagraph></paragraph></subsection><subsection id="H3D5B0D4C5ACF4A1AA2461AC8F27F9EA6"><enum>(c)</enum><header>Section
340</header><text>Section 340(i) is amended by striking paragraph (4).</text>
</subsection></section><section id="HDE5337E4458F445CBB04B2E92C4A0624"><enum>525.</enum><header>Application
pending completion of rulemakings</header>
<subsection id="H8A1817CB6CC74776B0EECC567F58D752"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">During the period
beginning on the date of the enactment of this Act and ending on the date on
which the Federal Communications Commission adopts rules pursuant to the
amendments to the Communications Act of 1934 made by
<internal-xref idref="HDB2BD73C4C5344E6A098E67C668F0CA3" legis-path="2123.">section 523</internal-xref> and
<internal-xref idref="H65C864CB9A9B4A728F93A1713F0CDB97" legis-path="2124.">section 524</internal-xref> of this title, the Federal
Communications Commission shall follow its rules and regulations promulgated
pursuant to sections 338, 339, and 340 of the Communications Act of 1934 as in
effect on the day before the date of the enactment of this Act.</text>
</subsection><subsection id="H96287C31DF654C14A0B38E4B031BCAD7"><enum>(b)</enum><header>Translator
stations and low power television stations</header><text display-inline="yes-display-inline">Notwithstanding subsection (a), for
purposes of determining whether a subscriber within the local market served by
a translator station or a low power television station affiliated with a
television network is eligible to receive distant signals under section 339 of
the Communications Act of 1934, the rules and regulations of the Federal
Communications Commission for determining such subscriber’s eligibility as in
effect on the day before the date of the enactment of this Act shall apply
until the date on which the translator station or low power television station
is licensed to broadcast a digital signal.</text>
</subsection><subsection id="H3C69FB97242B47D3A987EE50A12B1147"><enum>(c)</enum><header>Definitions</header><text>As
used in this subtitle:</text>
<paragraph id="H054446903AC94BF889A64EBE84FB0C52"><enum>(1)</enum><header>Local market;
low power television station; satellite carrier; subscriber; television
broadcast station</header><text>The terms <term>local market</term>, <quote>low
power television station</quote>, <quote>satellite carrier</quote>,
<quote>subscriber</quote>, and <quote>television broadcast station</quote> have
the meanings given such terms in section 338(k) of the Communications Act of
1934.</text>
</paragraph><paragraph commented="no" id="HA68CB6C1126445BFA24D7120F54A31FE"><enum>(2)</enum><header>Network station;
television network</header><text>The terms <term>network station</term> and
<quote>television network</quote> have the meanings given such terms in section
339(d) of such Act.</text>
</paragraph></subsection></section><section id="HB13D1864E9784097A0DC7E3904FD5AA9"><enum>526.</enum><header>Process for
issuing qualified carrier certification</header><text display-inline="no-display-inline">Part I of title III is amended by adding at
the end the following new section:</text>
<quoted-block display-inline="no-display-inline" id="H7189A3D335D848C9B9EF9677D2F8A433" style="OLC">
<section id="H7217DBA19A2C46FF82235002F77A4DFB"><enum>342.</enum><header>Process for
issuing qualified carrier certification</header>
<subsection id="H966C042703B648049C850F22243A6D59"><enum>(a)</enum><header>Certification</header><text display-inline="yes-display-inline">The Commission shall issue a certification
for the purposes of section 119(g)(3)(A)(iii) of title 17, United States Code,
if the Commission determines that—</text>
<paragraph id="H91CD593322D8462EAAE4964CB83E5AFF"><enum>(1)</enum><text>a
satellite carrier is providing local service pursuant to the statutory license
under section 122 of such title in each designated market area; and</text>
</paragraph><paragraph id="H3CF13BDA664A47358657D60EB22F8EBF"><enum>(2)</enum><text>with respect to
each designated market area in which such satellite carrier was not providing
such local service as of the date of enactment of the
<short-title>Satellite Television Extension and Localism
Act of 2010</short-title>—</text>
<subparagraph id="HB2259EF7F81A4CB2A7ADDA71C6ADAE16"><enum>(A)</enum><text>the satellite
carrier’s satellite beams are designed, and predicted by the satellite
manufacturer’s pre-launch test data, to provide a good quality satellite signal
to at least 90 percent of the households in each such designated market area
based on the most recent census data released by the United States Census
Bureau; and</text>
</subparagraph><subparagraph id="H2075C003794C49DFA838EFFCC4DEE285"><enum>(B)</enum><text>there is no
material evidence that there has been a satellite or sub-system failure
subsequent to the satellite’s launch that precludes the ability of the
satellite carrier to satisfy the requirements of subparagraph (A).</text>
</subparagraph></paragraph></subsection><subsection id="HDB2C7681CA0142C8B696454C6036D5C7"><enum>(b)</enum><header>Information
required</header><text display-inline="yes-display-inline">Any entity seeking
the certification provided for in subsection (a) shall submit to the Commission
the following information:</text>
<paragraph id="HC2EE9C519208480789584CF55BA9E553"><enum>(1)</enum><text display-inline="yes-display-inline">An affidavit stating that, to the best of
the affiant’s knowledge, the satellite carrier provides local service in all
designated market areas pursuant to the statutory license provided for in
section 122 of title 17, United States Code, and listing those designated
market areas in which local service was provided as of the date of enactment of
the <short-title>Satellite Television Extension and
Localism Act of 2010</short-title>.</text>
</paragraph><paragraph id="HCC8A0C883C4C4DC3B671BB99E0B46F64"><enum>(2)</enum><text display-inline="yes-display-inline">For each designated market area not listed
in paragraph (1):</text>
<subparagraph id="HBF72999238EC4A7096C200E68D14CA67"><enum>(A)</enum><text display-inline="yes-display-inline">Identification of each such designated
market area and the location of its local receive facility.</text>
</subparagraph><subparagraph id="H88BC8325BC4C45A8B82BEBFDD0AB39A1"><enum>(B)</enum><text display-inline="yes-display-inline">Data showing the number of households, and
maps showing the geographic distribution thereof, in each such designated
market area based on the most recent census data released by the United States
Census Bureau.</text>
</subparagraph><subparagraph id="HF192A5BDB4D14387895C30B06D9595F3"><enum>(C)</enum><text display-inline="yes-display-inline">Maps, with superimposed effective
isotropically radiated power predictions obtained in the satellite
manufacturer’s pre-launch tests, showing that the contours of the carrier’s
satellite beams as designed and the geographic area that the carrier’s
satellite beams are designed to cover are predicted to provide a good quality
satellite signal to at least 90 percent of the households in such designated
market area based on the most recent census data released by the United States
Census Bureau.</text>
</subparagraph><subparagraph id="HE2502ABF5EAE4029BABD36F7D276F482"><enum>(D)</enum><text display-inline="yes-display-inline">For any satellite relied upon for
certification under this section, an affidavit stating that, to the best of the
affiant’s knowledge, there have been no satellite or sub-system failures
subsequent to the satellite’s launch that would degrade the design performance
to such a degree that a satellite transponder used to provide local service to
any such designated market area is precluded from delivering a good quality
satellite signal to at least 90 percent of the households in such designated
market area based on the most recent census data released by the United States
Census Bureau.</text>
</subparagraph><subparagraph id="H44216055AC2244AEBA074E687C0148F3"><enum>(E)</enum><text display-inline="yes-display-inline">Any additional engineering, designated
market area, or other information the Commission considers necessary to
determine whether the Commission shall grant a certification under this
section.</text>
</subparagraph></paragraph></subsection><subsection id="HB1BC778DC2BC44F78007DF39084A9F59"><enum>(c)</enum><header>Certification
Issuance</header>
<paragraph id="HC9052A92568C42049496014DF4B98E94"><enum>(1)</enum><header>Public
comment</header><text>The Commission shall provide 30 days for public comment
on a request for certification under this section.</text>
</paragraph><paragraph id="H0444AA06B9074861B8F6EDCFD6430C45"><enum>(2)</enum><header>Deadline for
decision</header><text>The Commission shall grant or deny a request for
certification within 90 days after the date on which such request is
filed.</text>
</paragraph></subsection><subsection id="H3B135A44F1B54666B5140E9556859EE2"><enum>(d)</enum><header>Subsequent
affirmation</header><text display-inline="yes-display-inline">An entity granted
qualified carrier status pursuant to section 119(g) of title 17, United States
Code, shall file an affidavit with the Commission 30 months after such status
was granted stating that, to the best of the affiant’s knowledge, it is in
compliance with the requirements for a qualified carrier.</text>
</subsection><subsection id="H684B142CE2BD4E6E8B1AA4E4E56A07E1"><enum>(e)</enum><header>Definitions</header><text display-inline="yes-display-inline">For the purposes of this section:</text>
<paragraph id="HE4DE20387F5E40368CB3225E8DC5658E"><enum>(1)</enum><header>Designated
Market Area</header><text display-inline="yes-display-inline">The term
<quote>designated market area</quote> has the meaning given such term in
section 122(j)(2)(C) of title 17, United States Code.</text>
</paragraph><paragraph commented="no" id="H5C447E78B1CD4818814F55BEE59D8BBC"><enum>(2)</enum><header>Good quality
satellite signal</header>
<subparagraph commented="no" id="HBE3D85F99AD047F2AF9ED88AD4162DCB"><enum>(A)</enum><header>In
general</header><text>The term “good quality satellite signal” means—</text>
<clause commented="no" id="HFA4C4FC13DC34BBC96AB9F3A7080A666"><enum>(i)</enum><text>a satellite signal
whose power level as designed shall achieve reception and demodulation of the
signal at an availability level of at least 99.7 percent using—</text>
<subclause commented="no" id="H984B4F754F044B9682B69C9FC0A3F881"><enum>(I)</enum><text>models of
satellite antennas normally used by the satellite carrier’s subscribers;
and</text>
</subclause><subclause commented="no" id="H0EC3E9E2D240436083E20B90748C5558"><enum>(II)</enum><text>the same
calculation methodology used by the satellite carrier to determine predicted
signal availability in the top 100 designated market areas; and</text>
</subclause></clause><clause commented="no" id="H1996B2F29F4F4E378E226CE21A7D2137"><enum>(ii)</enum><text>taking into
account whether a signal is in standard definition format or high definition
format, compression methodology, modulation, error correction, power level, and
utilization of advances in technology that do not circumvent the intent of this
section to provide for non-discriminatory treatment with respect to any
comparable television broadcast station signal, a video signal transmitted by a
satellite carrier such that—</text>
<subclause commented="no" id="H37DA235825004B6EA99CAEE6132A3894"><enum>(I)</enum><text>the satellite
carrier treats all television broadcast stations’ signals the same with respect
to statistical multiplexer prioritization; and</text>
</subclause><subclause commented="no" id="H3AE4374FD08C438DAC473CDEC1922F24"><enum>(II)</enum><text>the number of
video signals in the relevant satellite transponder is not more than the then
current greatest number of video signals carried on any equivalent transponder
serving the top 100 designated market areas.</text>
</subclause></clause></subparagraph><subparagraph commented="no" id="HDBD9116256664A8A94EC8F3B11424CA0"><enum>(B)</enum><header>Determination</header><text>For
the purposes of subparagraph (A), the top 100 designated market areas shall be
as determined by Nielsen Media Research and published in the Nielsen Station
Index Directory and Nielsen Station Index United States Television Household
Estimates or any successor publication as of the date of a satellite carrier’s
application for certification under this
section.</text>
</subparagraph></paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block>
</section><section display-inline="no-display-inline" id="HF8FC7A1D39C14CE88C3D244BDB29EA52" section-type="subsequent-section"><enum>527.</enum><header>Nondiscrimination in
carriage of high definition digital signals of noncommercial educational
television stations</header>
<subsection id="H28CA7B2E0DD44FD9827E4A0FFD051DDD"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">Section 338(a) is
amended by adding at the end the following new paragraph:</text>
<quoted-block display-inline="no-display-inline" id="HF3339920CE3146C291FC24E0BF886857" style="OLC">
<paragraph id="HA6AC719D19B94DCFAEB49520B9EBFB6D"><enum>(5)</enum><header>Nondiscrimination
in Carriage of High Definition Signals of Noncommercial Educational Television
Stations</header>
<subparagraph id="H51A77E3B0CA0490585594D177E8264BD"><enum>(A)</enum><header>Existing
carriage of high definition signals</header><text>If, before the date of
enactment of the <short-title>Satellite Television
Extension and Localism Act of 2010</short-title>, an eligible satellite carrier
is providing, under section 122 of title 17, United States Code, any secondary
transmissions in high definition format to subscribers located within the local
market of a television broadcast station of a primary transmission made by that
station, then such satellite carrier shall carry the signals in high-definition
format of qualified noncommercial educational television stations located
within that local market in accordance with the following schedule:</text>
<clause id="H1BC752B008D14DEB99D561C042BD8362"><enum>(i)</enum><text>By
December 31, 2010, in at least 50 percent of the markets in which such
satellite carrier provides such secondary transmissions in high definition
format.</text>
</clause><clause id="H3684A2BEF25D4D3C9959487D2BFB7810"><enum>(ii)</enum><text>By
December 31, 2011, in every market in which such satellite carrier provides
such secondary transmissions in high definition format.</text>
</clause></subparagraph><subparagraph id="HFE8E5D71019F4F328ED55C26D50AB857"><enum>(B)</enum><header>New Initiation
of Service</header><text display-inline="yes-display-inline">If, on or after
the date of enactment of the <short-title>Satellite
Television Extension and Localism Act of 2010</short-title>, an eligible
satellite carrier initiates the provision, under section 122 of title 17,
United States Code, of any secondary transmissions in high definition format to
subscribers located within the local market of a television broadcast station
of a primary transmission made by that station, then such satellite carrier
shall carry the signals in high-definition format of all qualified
noncommercial educational television stations located within that local
market.</text>
</subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="HACB8442D03734FD4ACCFE044A2DCCC03"><enum>(b)</enum><header>Definitions</header><text display-inline="yes-display-inline">Section 338(k) is amended—</text>
<paragraph id="HB576347F82394820990711925F4047CD"><enum>(1)</enum><text>by
redesignating paragraphs (2) through (8) as paragraphs (3) through (9),
respectively;</text>
</paragraph><paragraph id="HFF3523A89DA842BF889A5BC31A102D5A"><enum>(2)</enum><text>by
inserting after paragraph (1) the following new paragraph:</text>
<quoted-block display-inline="no-display-inline" id="HCE39A74EBFE34E538F1DC450344FCDD2" style="OLC">
<paragraph id="H764DD7F46EE54046B9C8C915BC2D6817"><enum>(2)</enum><header>Eligible
Satellite Carrier</header><text display-inline="yes-display-inline">The term
<quote>eligible satellite carrier</quote> means any satellite carrier that is
not a party to a carriage contract that—</text>
<subparagraph id="H2B9CD60992A9483D9F3DFCE0F0D2D532"><enum>(A)</enum><text display-inline="yes-display-inline">governs carriage of at least 30 qualified
noncommercial educational television stations; and</text>
</subparagraph><subparagraph id="HE79B9A384DC3403EB64523E536AD3660"><enum>(B)</enum><text>is in force and
effect within 60 days after the date of enactment of the
<short-title>Satellite Television Extension and Localism
Act of
2010</short-title>.</text>
</subparagraph></paragraph><after-quoted-block>;</after-quoted-block></quoted-block>
</paragraph><paragraph id="HA6BA2CD031CB486299963274B90B74C5"><enum>(3)</enum><text>by
redesignating paragraphs (6) through (9) (as previously redesignated) as
paragraphs (7) through (10), respectively; and</text>
</paragraph><paragraph id="H4959573C1E6A4B0C80C3952C11ABDAA5"><enum>(4)</enum><text display-inline="yes-display-inline">by inserting after paragraph (5) (as so
redesignated) the following new paragraph:</text>
<quoted-block display-inline="no-display-inline" id="HD9E75D31A2A84A88BD95014E0800FD22" style="OLC">
<paragraph commented="no" id="HA126C0B259EA44A0BE67C972F1411508"><enum>(6)</enum><header>Qualified
Noncommercial Educational Television Station</header><text display-inline="yes-display-inline">The term ‘qualified noncommercial
educational television station’ means any full-power television broadcast
station that—</text>
<subparagraph id="H5A09457AFA7649F9B75534A2AD681C8D"><enum>(A)</enum><text>under the rules
and regulations of the Commission in effect on March 29, 1990, is licensed by
the Commission as a noncommercial educational broadcast station and is owned
and operated by a public agency, nonprofit foundation, nonprofit corporation,
or nonprofit association; and</text>
</subparagraph><subparagraph id="HF9DD9BB3C9484B82B774877A17DBFF6C"><enum>(B)</enum><text>has as its
licensee an entity that is eligible to receive a community service grant, or
any successor grant thereto, from the Corporation for Public Broadcasting, or
any successor organization thereto, on the basis of the formula set forth in
section 396(k)(6)(B) of this
title.</text>
</subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection></section><section id="HCDCE15B1869C49FDB14363C87EE63A74"><enum>528.</enum><header>Savings clause
regarding definitions</header><text display-inline="no-display-inline">Nothing
in this subtitle or the amendments made by this subtitle shall be construed to
affect—</text>
<paragraph id="H15CF0F7A1E9F4C669D910AAE09E92522"><enum>(1)</enum><text>the
meaning of the terms <quote>program related</quote> and <quote>primary
video</quote> under the Communications Act of 1934; or</text>
</paragraph><paragraph id="HBB7E999E624F420B927EFF8027878B5D"><enum>(2)</enum><text>the
meaning of the term <quote>multicast</quote> in any regulations issued by the
Federal Communications Commission.</text>
</paragraph></section><section id="HCD52E00ABAEF4C9AA2CD3FE15395A24C"><enum>529.</enum><header>State public
affairs broadcasts</header><text display-inline="no-display-inline">Section
335(b) is amended—</text>
<paragraph id="HCA5D55ECD3804EB28FE83FDE1FBE7551"><enum>(1)</enum><text>by
inserting <quote><header-in-text>State Public Affairs,</header-in-text></quote>
after <quote><header-in-text>Educational,</header-in-text></quote> in the
heading;</text>
</paragraph><paragraph id="H9C13B49F500F4B28A7F597E06DE2D635"><enum>(2)</enum><text>by
striking paragraph (1) and inserting the following:</text>
<quoted-block id="H0BB59EFEC2A548408098B31462EFD42A" style="OLC">
<paragraph id="H8EBCF6410C094F528755893B6C1A184B"><enum>(1)</enum><header>Channel capacity
required</header>
<subparagraph id="H7737D3F00D9C4BEB932AEC829391B39F"><enum>(A)</enum><header>In
general</header><text>Except as provided in subparagraph (B), the Commission
shall require, as a condition of any provision, initial authorization, or
authorization renewal for a provider of direct broadcast satellite service
providing video programming, that the provider of such service reserve a
portion of its channel capacity, equal to not less than 4 percent nor more than
7 percent, exclusively for noncommercial programming of an educational or
informational nature.</text>
</subparagraph><subparagraph id="HC5D6F58500804008B7CF68CC639CB50A"><enum>(B)</enum><header>Requirement for
qualified satellite provider</header><text>The Commission shall require, as a
condition of any provision, initial authorization, or authorization renewal for
a qualified satellite provider of direct broadcast satellite service providing
video programming, that such provider reserve a portion of its channel
capacity, equal to not less than 3.5 percent nor more than 7 percent,
exclusively for noncommercial programming of an educational or informational
nature.</text>
</subparagraph></paragraph><after-quoted-block>;</after-quoted-block></quoted-block>
</paragraph><paragraph id="HBB3FC31C01DA4D78B8C140784E629B02"><enum>(3)</enum><text>in
paragraph (5), by striking <quote>For purposes of the subsection—</quote> and
inserting <quote>For purposes of this subsection:</quote>; and</text>
</paragraph><paragraph id="H3530D3E5D97B46688160D884A638DEF9"><enum>(4)</enum><text>by
adding at the end of paragraph (5) the following:</text>
<quoted-block id="H646490A5B06B49D6883341D1DAD7840D" style="OLC">
<subparagraph id="HC4D6BD2CF3B34D3A990C1D9AA469F5B4"><enum>(C)</enum><text>The term
<term>qualified satellite provider</term> means any provider of direct
broadcast satellite service that—</text>
<clause id="H2790D0FEA9B243CB8CC146FA28B0D2E0"><enum>(i)</enum><text>provides the
retransmission of the State public affairs networks of at least 15 different
States;</text>
</clause><clause id="H36E99F37D3A84344BCB975BAED73DAB0"><enum>(ii)</enum><text>offers the
programming of State public affairs networks upon reasonable prices, terms, and
conditions as determined by the Commission under paragraph (4); and</text>
</clause><clause id="H89B77EF738A44BC6A03EBAB7BCDF5383"><enum>(iii)</enum><text>does
not delete any noncommercial programming of an educational or informational
nature in connection with the carriage of a State public affairs
network.</text>
</clause></subparagraph><subparagraph id="H55E4C825255840E8A651395795733BC5"><enum>(D)</enum><text>The term
<term>State public affairs network</term> means a non-commercial non-broadcast
network or a noncommercial educational television station—</text>
<clause id="HE0F052CC34124BDA9D83610951A1EB2B"><enum>(i)</enum><text>whose
programming consists of information about State government deliberations and
public policy events; and</text>
</clause><clause id="H0A7FF713B00B423F881697BDAC9EC5AB"><enum>(ii)</enum><text>that
is operated by—</text>
<subclause id="H655D288F8BBB4508A132D61BE47BC6E8"><enum>(I)</enum><text>a
State government or subdivision thereof;</text>
</subclause><subclause id="H7E44120001E646738B820276DECF5A64"><enum>(II)</enum><text>an
organization described in section 501(c)(3) of the Internal Revenue Code of
1986 that is exempt from taxation under section 501(a) of such Code and that is
governed by an independent board of directors; or</text>
</subclause><subclause id="H4299EA0FC76D467192B9B8481D7F25AB"><enum>(III)</enum><text>a
cable
system.</text>
</subclause></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></section></subtitle><subtitle id="H3556EDCA2D1E460AACD3DB9ACF32F7D7"><enum>C</enum><header>Reports and
Savings Provision</header>
<section id="H5D35D511CECA47E2818D24E642FBCF20"><enum>531.</enum><header>Definition</header><text display-inline="no-display-inline">In this subtitle, the term
<quote>appropriate Congressional committees</quote> means the Committees on the
Judiciary and on Commerce, Science, and Transportation of the Senate and the
Committees on the Judiciary and on Energy and Commerce of the House of
Representatives.</text>
</section><section id="HF667AC2288A641EF968F49EE7E1A429E"><enum>532.</enum><header>Report on
market based alternatives to statutory licensing</header><text display-inline="no-display-inline">Not later than 1 year after the date of the
enactment of this Act, and after consultation with the Federal Communications
Commission, the Register of Copyrights shall submit to the appropriate
Congressional committees a report containing—</text>
<paragraph id="HAE6E5CA584194753A7C9BEEB3C316686"><enum>(1)</enum><text>proposed
mechanisms, methods, and recommendations on how to implement a phase-out of the
statutory licensing requirements set forth in sections 111, 119, and 122 of
title 17, United States Code, by making such sections inapplicable to the
secondary transmission of a performance or display of a work embodied in a
primary transmission of a broadcast station that is authorized to license the
same secondary transmission directly with respect to all of the performances
and displays embodied in such primary transmission;</text>
</paragraph><paragraph id="H7BE1DEE0BBCF4987A25660A54DE6597C"><enum>(2)</enum><text>any
recommendations for alternative means to implement a timely and effective
phase-out of the statutory licensing requirements set forth in sections 111,
119, and 122 of title 17, United States Code; and</text>
</paragraph><paragraph id="H85F5ACE7AE034107AFEBE88CC0A3D660"><enum>(3)</enum><text>any
recommendations for legislative or administrative actions as may be appropriate
to achieve such a phase-out.</text>
</paragraph></section><section id="H363843A0B59D4C3C816B8AFF010A43FB"><enum>533.</enum><header>Report on
communications implications of statutory licensing modifications</header>
<subsection id="H145BF3A1D03A4996B7261DB0F94D6BC8"><enum>(a)</enum><header>Study</header><text display-inline="yes-display-inline">The Comptroller General shall conduct a
study that analyzes and evaluates the changes to the carriage requirements
currently imposed on multichannel video programming distributors under the
Communications Act of 1934 (47 U.S.C. 151 et seq.) and the regulations
promulgated by the Federal Communications Commission that would be required or
beneficial to consumers, and such other matters as the Comptroller General
deems appropriate, if Congress implemented a phase-out of the current statutory
licensing requirements set forth under sections 111, 119, and 122 of title 17,
United States Code. Among other things, the study shall consider the impact
such a phase-out and related changes to carriage requirements would have on
consumer prices and access to programming.</text>
</subsection><subsection id="H8C45A7D889B547BF82890DCCE4724458"><enum>(b)</enum><header>Report</header><text display-inline="yes-display-inline">Not later than 1 year after the date of the
enactment of this Act, the Comptroller General shall report to the appropriate
Congressional committees the results of the study, including any
recommendations for legislative or administrative actions.</text>
</subsection></section><section id="HA051F96196124C8B9B7F2846E39353F1"><enum>534.</enum><header>Report on
in-state broadcast programming</header><text display-inline="no-display-inline">Not later than 1 year after the date of the
enactment of this Act, the Federal Communications Commission shall submit to
the appropriate Congressional committees a report containing an analysis
of—</text>
<paragraph id="H34AF0FE40F9C4D1E88748B972E2F3675"><enum>(1)</enum><text>the
number of households in a State that receive the signals of local broadcast
stations assigned to a community of license that is located in a different
State;</text>
</paragraph><paragraph id="H726BA0A0AFF54C67B650CBB2BB43C541"><enum>(2)</enum><text>the
extent to which consumers in each local market have access to in-state
broadcast programming over the air or from a multichannel video programming
distributor; and</text>
</paragraph><paragraph id="HF1582AA61671496E97E2D53583FF7690"><enum>(3)</enum><text>whether there are
alternatives to the use of designated market areas, as defined in section 122
of title 17, United States Code, to define local markets that would provide
more consumers with in-state broadcast programming.</text>
</paragraph></section><section commented="no" id="HC05A6D8A30B342769D8FFEC3AD18B2FA"><enum>535.</enum><header>Local network
channel broadcast reports</header>
<subsection commented="no" id="H81AE0D7DFF3E4D2B81DC0477AE6320DC"><enum>(a)</enum><header>Requirement</header>
<paragraph commented="no" id="H30ADA8A7E76C42838438EDE00A07B77B"><enum>(1)</enum><header>In
General</header><text display-inline="yes-display-inline">On the 180th day
after the date of the enactment of this Act, and on each succeeding anniversary
of such 180th day, each satellite carrier shall submit an annual report to the
Federal Communications Commission setting forth—</text>
<subparagraph commented="no" id="H836069DBA843474E91FF66E23F3B4957"><enum>(A)</enum><text>each local market
in which it—</text>
<clause id="H31026EBF165E4C0BB2335A1E77C62D14"><enum>(i)</enum><text>retransmits
signals of 1 or more television broadcast stations with a community of license
in that market;</text>
</clause><clause id="HE34E10CB32BB4292B417CD0808AAD985"><enum>(ii)</enum><text>has
commenced providing such signals in the preceding 1-year period; and</text>
</clause><clause id="H5558A054A057497986E379C7ACE56EB8"><enum>(iii)</enum><text>has
ceased to provide such signals in the preceding 1-year period; and</text>
</clause></subparagraph><subparagraph commented="no" id="H946B086357C14256BB5D4D216253D053"><enum>(B)</enum><text>detailed
information regarding the use and potential use of satellite capacity for the
retransmission of local signals in each local market.</text>
</subparagraph></paragraph><paragraph commented="no" id="H8ECB15D009C44A00BC5D3DFCD199CA12"><enum>(2)</enum><header>Termination</header><text display-inline="yes-display-inline">The requirement under paragraph (1) shall
cease after each satellite carrier has submitted 5 reports under such
paragraph.</text>
</paragraph></subsection><subsection commented="no" id="HF4267055F1214D46ADE3E41EEED13672"><enum>(b)</enum><header>FCC Study;
Report</header>
<paragraph commented="no" id="HEE999101805D4C1F80EE8B26B93ADD39"><enum>(1)</enum><header>Study</header><text>If
no satellite carrier files a request for a certification under section 342 of
the Communications Act of 1934 (as added by section 526 of this title) within
180 days after the date of the enactment of this Act, the Federal
Communications Commission shall initiate a study of—</text>
<subparagraph commented="no" id="HEDEB17D8E0A34A1BBEE2CF20D873B607"><enum>(A)</enum><text>incentives that
would induce a satellite carrier to provide the signals of 1 or more television
broadcast stations licensed to provide signals in local markets in which the
satellite carrier does not provide such signals; and</text>
</subparagraph><subparagraph commented="no" id="H3C772B7C36E54CA08AF3D786A036CD21"><enum>(B)</enum><text>the economic and
satellite capacity conditions affecting delivery of local signals by satellite
carriers to these markets.</text>
</subparagraph></paragraph><paragraph commented="no" id="H29CCA7683A584E50955DEA7A91060472"><enum>(2)</enum><header>Report</header><text display-inline="yes-display-inline">Within 1 year after the date of the
initiation of the study under
<internal-xref idref="HEE999101805D4C1F80EE8B26B93ADD39" legis-path="2135.(b)(1)">paragraph (1)</internal-xref>, the Federal
Communications Commission shall submit a report to the appropriate
Congressional committees containing its findings, conclusions, and
recommendations.</text>
</paragraph></subsection><subsection commented="no" id="HFBD7F69BEEDD49949B28959AE7B2DFC9"><enum>(c)</enum><header>Definitions</header><text>In
this section—</text>
<paragraph commented="no" id="HE8157705CDB44B098FF153FDEB670694"><enum>(1)</enum><text>the terms
<term>local market</term> and <term>satellite carrier</term> have the meaning
given such terms in section 339(d) of the <act-name parsable-cite="CA34">Communications Act of 1934</act-name> (47 U.S.C. 339(d));
and</text>
</paragraph><paragraph commented="no" id="H7C606F272BFC438881758763231BE87E"><enum>(2)</enum><text>the term
<quote>television broadcast station</quote> has the meaning given such term in
section 325(b)(7) of such Act (47 U.S.C. 325(b)(7)).</text>
</paragraph></subsection></section><section id="HED74EDF8B8E44CFFB8B4E5A6E6617C6D"><enum>536.</enum><header>Savings
provision regarding use of negotiated licenses</header>
<subsection id="HB0AD960FE0E04D439222677AF0281EF9"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">Nothing in this
title, title 17, United States Code, the Communications Act of 1934,
regulations promulgated by the Register of Copyrights under this title or title
17, United States Code, or regulations promulgated by the Federal
Communications Commission under this title or the Communications Act of 1934
shall be construed to prevent a multichannel video programming distributor from
retransmitting a performance or display of a work pursuant to an authorization
granted by the copyright owner or, if within the scope of its authorization,
its licensee.</text>
</subsection><subsection id="H45CD6DDA40694EDD957CFAEB13F4CA66"><enum>(b)</enum><header>Limitation</header><text display-inline="yes-display-inline">Nothing in
<internal-xref idref="HB0AD960FE0E04D439222677AF0281EF9" legis-path="2136.(a)">subsection (a)</internal-xref> shall be construed to
affect any obligation of a multichannel video programming distributor under
section 325(b) of the Communications Act of 1934 to obtain the authority of a
television broadcast station before retransmitting that station’s
signal.</text>
</subsection></section><section id="id8837A69F144A4487B1C44BBE65DDE7CB"><enum>537.</enum><header>Effective
date; Noninfringement of copyright</header>
<subsection id="id6D85E4E85C304088BF44FEADA226F799"><enum>(a)</enum><header>Effective
date</header><text>Unless specifically provided otherwise, this title, and the
amendments made by this title, shall take effect on February 27, 2010, and with
the exception of the reference in subsection (b), all references to the date of
enactment of this Act shall be deemed to refer to February 27, 2010, unless
otherwise specified.</text>
</subsection><subsection id="ID8d162fa5252145b8a6d5280b1260f02e"><enum>(b)</enum><header>Noninfringement
of copyright</header><text>The secondary transmission of a performance or
display of a work embodied in a primary transmission is not an infringement of
copyright if it was made by a satellite carrier on or after February 27, 2010,
and prior to enactment of this Act, and was in compliance with the law as in
existence on February 27, 2010.</text>
</subsection></section></subtitle><subtitle id="H34A75ECBAC8B4B93BA3F37E47E4AD956"><enum>D</enum><header>Severability</header>
<section id="H34BCE8DE3D024553A00F04A2B054D307"><enum>541.</enum><header>Severability</header><text display-inline="no-display-inline">If any provision of this title, an amendment
made by this title, or the application of such provision or amendment to any
person or circumstance is held to be unconstitutional, the remainder of this
title, the amendments made by this title, and the application of such provision
or amendment to any person or circumstance shall not be affected
thereby.</text>
</section></subtitle><enum>VI</enum><header>Other
provisions</header>
<section commented="no" id="HF8F6F29905804F4DAE358DA3D2B830EF" section-type="subsequent-section"><enum>601.</enum><header>Increase in the
Medicare physician payment update</header><text display-inline="no-display-inline">Paragraph (10) of section 1848(d) of the
Social Security Act, as added by section 1011(a) of the Department of Defense
Appropriations Act, 2010 (Public Law 111–118), is amended—</text>
<paragraph commented="no" id="idA5C85D9A1DAB47F59A0F2CCD5675824F"><enum>(1)</enum><text>in subparagraph
(A), by striking <quote>March 31, 2010</quote> and inserting <quote>September
30, 2010</quote>; and</text>
</paragraph><paragraph commented="no" id="id833204171B424C29AC59DC1A8EDA3608"><enum>(2)</enum><text>in subparagraph
(B), by striking <quote>April 1, 2010</quote> and inserting <quote>October 1,
2010</quote>.</text>
</paragraph></section><section id="id62F04531A81045AE930D7250369AF40F"><enum>602.</enum><header>Election to
temporarily utilize unused AMT credits determined by domestic
investment</header>
<subsection id="ID698758e2166e46bc8bf273b301d9db1a"><enum>(a)</enum><header>In
general</header><text>Section 53 is amended by adding at the end the following
new subsection:</text>
<quoted-block display-inline="no-display-inline" id="idDB0F3DD55ED34A01A12148F48A53F81D" style="OLC">
<subsection id="IDfe1e94eb7314451bac00581212a8b6a8"><enum>(g)</enum><header>Election for
corporations with unused credits</header>
<paragraph id="IDf0aeeb8eaa834ed2894cdf01833b7d04"><enum>(1)</enum><header>In
general</header><text>If a corporation elects to have this subsection apply,
then notwithstanding any other provision of law, the limitation imposed by
subsection (c) for any such taxable year shall be increased by the AMT credit
adjustment amount.</text>
</paragraph><paragraph id="ID3f79ff1a0fd14f568c95ae0e096b30a6"><enum>(2)</enum><header>AMT credit
adjustment amount</header><text>For purposes of paragraph (1), the term
<term>AMT credit adjustment amount</term> means with respect to any taxable
year beginning in 2010, the lesser of—</text>
<subparagraph id="id74294D61C4D74ADE80926277147DC626"><enum>(A)</enum><text>50 percent of a
corporation’s minimum tax credit determined under subsection (b), or</text>
</subparagraph><subparagraph id="id0C0642FDBEFD4B7BA13174E47EAEDF1C"><enum>(B)</enum><text>10 percent of new
domestic investments made during such taxable year.</text>
</subparagraph></paragraph><paragraph id="id625548FA499C4B8A815D2996A69D39EF"><enum>(3)</enum><header>New domestic
investments</header><text>For purposes of this subsection, the term <term>new
domestic investments</term> means the cost of qualified property (as defined in
section 168(k)(2)(A)(i))—</text>
<subparagraph id="id28D39465460744019B4BDF544C1536BB"><enum>(A)</enum><text>the original use
of which commences with the taxpayer during the taxable year, and</text>
</subparagraph><subparagraph id="id8AB1A468FE4648A08C13EF4609B436CE"><enum>(B)</enum><text>which is placed
in service in the United States by the taxpayer during such taxable
year.</text>
</subparagraph></paragraph><paragraph id="ID316279bc8c7f4d50a0f180110ccf6a34"><enum>(4)</enum><header>Credit
refundable</header><text>For purposes of subsections (b) and (c) of section
6401, the aggregate increase in the credits allowable under part IV of
subchapter A for any taxable year resulting from the application of this
subsection shall be treated as allowed under subpart C of such part (and not to
any other subpart).</text>
</paragraph><paragraph id="ID998dea4f2c2540d987ff87f20cf81b4a"><enum>(5)</enum><header>Election</header>
<subparagraph id="IDe22d51c7c1504cab9d860be4d30557f5"><enum>(A)</enum><header>In
general</header><text>An election under this subsection shall be made at such
time and in such manner as prescribed by the Secretary, and once effective, may
be revoked only with the consent of the Secretary.</text>
</subparagraph><subparagraph id="ID2565d0f920c04019a882426445bb518a"><enum>(B)</enum><header>Interim
elections</header><text>Until such time as the Secretary prescribes a manner
for making an election under this subsection, a taxpayer is treated as having
made a valid election by providing written notification to the Secretary and
the Commissioner of Internal Revenue of such election.</text>
</subparagraph></paragraph><paragraph id="ID5eb98c0d140142d88e3d6368be54f1cd"><enum>(6)</enum><header>Treatment of
certain partnership investments</header><text>For purposes of this subsection,
any corporation's allocable share of any new domestic investments by a
partnership more than 90 percent of the capital and profits interest in which
is owned by such corporation (directly or indirectly) at all times during the
taxable year in which an election under this subsection is in effect shall be
considered new domestic investments of such corporation for such taxable
year.</text>
</paragraph><paragraph id="idFFF1B355ADF242F6A1D26B345E2326CB"><enum>(7)</enum><header>No double
benefit</header><text>Notwithstanding clause (iii)(II) of section 172(b)(1)(H),
any taxpayer which has previously made an election under such section shall be
deemed to have revoked such election by the making of its first election under
this subsection.</text>
</paragraph><paragraph id="IDb04e7b6eab4b4caca3509a6b0dbce560"><enum>(8)</enum><header>Regulations</header><text>The
Secretary may issue such regulations or other guidance as may be necessary or
appropriate to carry out this subsection, including to prevent fraud and abuse
under this subsection.</text>
</paragraph><paragraph id="ID1967edaff506491fb37620e8464d2d54"><enum>(9)</enum><header>Termination</header><text>This
subsection shall not apply to any taxable year that begins after December 31,
2010.</text>
</paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="id8336673CDCDC409FB77AFBAD95D2EAA6"><enum>(b)</enum><header>Quick refund of
refundable credit</header><text>Section 6425 is amended by adding at the end
the following new subsection:</text>
<quoted-block display-inline="no-display-inline" id="idC18B027AD63F42E09CFE94DE8F366C2B" style="OLC">
<subsection id="idD4D314142F134FF4826C3E4061454BEC"><enum>(e)</enum><header>Allowance of
AMT credit adjustment amount</header><text>The amount of an adjustment under
this section as determined under subsection (c)(2) for any taxable year may be
increased to the extent of the corporation's AMT credit adjustment amount
determined under section 53(g) for such taxable
year.</text>
</subsection><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="IDcff0126adff247c6bb4108adcdebcd58"><enum>(c)</enum><header>Effective
date</header><text>The amendments made by this section shall apply to taxable
years beginning after December 31, 2009.</text>
</subsection></section><section id="id36F5785EB80D405DB20294A0F0D20972"><enum>603.</enum><header>Information
reporting for rental property expense payments</header>
<subsection id="id9AAE59DF9AA44EA386745D9D865C3277"><enum>(a)</enum><header>In
general</header><text>Section 6041 is amended by adding at the end the
following new subsection:</text>
<quoted-block display-inline="no-display-inline" id="idA3E670813A034C43A195FFDF10004EB3" style="OLC">
<subsection id="idBE441548607840C3BA9A0A25713A2ED9"><enum>(h)</enum><header>Treatment of
rental property expense payments</header>
<paragraph id="idCAC2CD0B68784023BA285916433E0B56"><enum>(1)</enum><header>In
general</header><text>Solely for purposes of subsection (a) and except as
provided in paragraph (2), a person receiving rental income from real estate
shall be considered to be engaged in a trade or business of renting
property.</text>
</paragraph><paragraph commented="no" id="id2872B909482943839A725173ACA2CBD7"><enum>(2)</enum><header>Exceptions</header><text>Paragraph
(1) shall not apply to—</text>
<subparagraph commented="no" id="id6D83E6D3D8B742EBA923A8D915FEC21C"><enum>(A)</enum><text>any individual,
including any individual who is an active member of the uniformed services, if
substantially all rental income is derived from renting the principal residence
(within the meaning of section 121) of such individual on a temporary
basis,</text>
</subparagraph><subparagraph commented="no" id="id86ED3F513A4C45B8BDD6ABBDE9B1BE2E"><enum>(B)</enum><text>any individual
who receives rental income of not more than the minimal amount, as determined
under regulations prescribed by the Secretary, and</text>
</subparagraph><subparagraph commented="no" id="id39B45AE9C4D044CE8675442BCAB56101"><enum>(C)</enum><text>any other
individual for whom the requirements of this section would cause hardship, as
determined under regulations prescribed by the
Secretary.</text>
</subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="idD27A3B4C6CCD4E5D8B66E9EAA136CB29"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to payments
made after December 31, 2010.</text>
</subsection></section><section id="id5B0C3B7CEBBC4234BCA703D945421DC1"><enum>604.</enum><header>Extension of
low-income housing credit rules for buildings in GO zones</header><text display-inline="no-display-inline">Section 1400N(c)(5) is amended by striking
<quote>January 1, 2011</quote> and inserting <quote>January 1,
2013</quote>.</text>
</section><section display-inline="no-display-inline" id="H7C8E49AE58E542EAA6D2AB54C612F78D" section-type="subsequent-section"><enum>605.</enum><header>Increase in
information return penalties</header>
<subsection id="HA57CD54DD7534E2F8B134E7674E2CA1C"><enum>(a)</enum><header>Failure To file
correct information returns</header>
<paragraph id="H3B5CAB83C52D498F86D814DB47BA38EF"><enum>(1)</enum><header>In
general</header><text>Subsections (a)(1), (b)(1)(A), and (b)(2)(A) of section
6721 are each amended by striking <quote>$50</quote> and inserting
<quote>$100</quote>.</text>
</paragraph><paragraph id="H12B8E98253E943C8AFB67C82E388CA25"><enum>(2)</enum><header>Aggregate annual
limitation</header><text display-inline="yes-display-inline">Subsections
(a)(1), (d)(1)(A), and (e)(3)(A) of section 6721 are each amended by striking
<quote>$250,000</quote> and inserting <quote>$1,500,000</quote>.</text>
</paragraph></subsection><subsection id="HF286FF85BAF4420280457259847BC9A5"><enum>(b)</enum><header>Reduction where
correction within 30 days</header>
<paragraph id="H20CD6D167F4348ABA300BBBB71A60980"><enum>(1)</enum><header>In
general</header><text>Subparagraph (A) of section 6721(b)(1) is amended by
striking <quote>$15</quote> and inserting <quote>$30</quote>.</text>
</paragraph><paragraph id="H5400D15538A64BCF817F27A02417FF38"><enum>(2)</enum><header>Aggregate annual
limitation</header><text>Subsections (b)(1)(B) and (d)(1)(B) of section 6721
are each amended by striking <quote>$75,000</quote> and inserting
<quote>$250,000</quote>.</text>
</paragraph></subsection><subsection id="H44B670139EA246FB85DE54F3DE006B4E"><enum>(c)</enum><header>Reduction where
correction on or before August 1</header>
<paragraph id="H1ABAE45F800243A7BFAFDFB21459A436"><enum>(1)</enum><header>In
general</header><text>Subparagraph (A) of section 6721(b)(2) is amended by
striking <quote>$30</quote> and inserting <quote>$60</quote>.</text>
</paragraph><paragraph id="H69386AD5C60D47ACB67B8625780021A9"><enum>(2)</enum><header>Aggregate annual
limitation</header><text display-inline="yes-display-inline">Subsections
(b)(2)(B) and (d)(1)(C) of section 6721are each amended by striking
<quote>$150,000</quote> and inserting <quote>$500,000</quote>.</text>
</paragraph></subsection><subsection id="H505DBB6B156D497B8EFFD48411851E80"><enum>(d)</enum><header>Aggregate annual
limitations for persons with gross receipts of not more than
$5,000,000</header><text display-inline="yes-display-inline">Paragraph (1) of
section 6721(d) is amended—</text>
<paragraph id="HAB13D393A6A84D8980F8AA27436B8838"><enum>(1)</enum><text>by
striking <quote>$100,000</quote> in subparagraph (A) and inserting
<quote>$500,000</quote>,</text>
</paragraph><paragraph id="H95AA5DC0140E4D41ACFC534D66FEEDDD"><enum>(2)</enum><text>by
striking <quote>$25,000</quote> in subparagraph (B) and inserting
<quote>$75,000</quote>, and</text>
</paragraph><paragraph id="H10C1E71F6B234B5DAC5F8BC4A8642500"><enum>(3)</enum><text>by
striking <quote>$50,000</quote> in subparagraph (C) and inserting
<quote>$200,000</quote>.</text>
</paragraph></subsection><subsection id="H610D92F8966C445EB97CBA14D9F30C6"><enum>(e)</enum><header>Penalty in case
of intentional disregard</header><text display-inline="yes-display-inline">Paragraph (2) of section 6721(e) is amended
by striking <quote>$100</quote> and inserting <quote>$250</quote>.</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="id181ECA22492E41CFA42D9A46B5B8C2D5"><enum>(f)</enum><header>Adjustment for
inflation</header><text>Section 6721 is amended by adding at the end the
following new subsection:</text>
<quoted-block display-inline="no-display-inline" id="id9ADC636D9B194E5FB1324AFD6005DA76" style="OLC">
<subsection commented="no" display-inline="no-display-inline" id="H806AD36A090E445F9E32F36529DE4E31"><enum>(f)</enum><header display-inline="yes-display-inline">Adjustment for inflation</header>
<paragraph commented="no" display-inline="no-display-inline" id="HBE83E7ACAC9D40679278A6011C184E5E"><enum>(1)</enum><header display-inline="yes-display-inline">In general</header><text display-inline="yes-display-inline">For each fifth calendar year beginning
after 2012, each of the dollar amounts under subsections (a), (b), (d) (other
than paragraph (2)(A) thereof), and (e) shall be increased by such dollar
amount multiplied by the cost-of-living adjustment determined under section
1(f)(3) determined by substituting <quote>calendar year 2011</quote> for
<quote>calendar year 1992</quote> in subparagraph (B) thereof.</text>
</paragraph><paragraph commented="no" display-inline="no-display-inline" id="id02AFEEF5703542C0819975A7135B481C"><enum>(2)</enum><header display-inline="yes-display-inline">Rounding</header><text display-inline="yes-display-inline">If any amount adjusted under paragraph
(1)—</text>
<subparagraph commented="no" display-inline="no-display-inline" id="id8DA2CB2AE0A74570BF55C014C1B83B9F"><enum>(A)</enum><text display-inline="yes-display-inline">is not less than $75,000 and is not a
multiple of $500, such amount shall be rounded to the next lowest multiple of
$500, and</text>
</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="idCB255949EF8948B9BA24C400DF5C8D81"><enum>(B)</enum><text display-inline="yes-display-inline">is not described in subparagraph (A) and is
not a multiple of $10, such amount shall be rounded to the next lowest multiple
of
$10.</text>
</subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="HE81F054D43944E06942E0014CF12A2B8"><enum>(g)</enum><header>Effective
Date</header><text>The amendments made by this section shall apply with respect
to information returns required to be filed on or after January 1, 2011.</text>
</subsection></section><section id="id7FA2D3021419410BA1E0F487727B9B9D"><enum>606.</enum><header>Tax-exempt
bond financing</header>
<subsection id="idCB51ACADC4394A0CBC5D3F93EB6F1B1B"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">Paragraphs (2)(D) and
(7)(C) of section 1400N(a) are each amended by striking <quote>January 1,
2011</quote> and inserting <quote>January 1, 2012</quote>.</text>
</subsection><subsection id="idAE3F227A404D4EC7BAE0B6545FADC401"><enum>(b)</enum><header>Conforming
amendments</header><text>Sections 702(d)(1) and 704(a) of the Heartland
Disaster Tax Relief Act of 2008 (Public Law 110–343; 122 Stat. 3913, 3919) are
each amended by striking<quote>January 1, 2011</quote> each place it appears
and inserting <quote>January 1, 2012</quote>.</text>
</subsection></section><section id="id7B0D54B06C454833833E080509CB4602"><enum>607.</enum><header>Application of
levy to payments to Federal vendors relating to property</header>
<subsection id="id0D110E8274014E3592B5D8C74BD5E398"><enum>(a)</enum><header>In
general</header><text>Section 6331(h)(3) is amended by striking <quote>goods or
services</quote> and inserting <quote>property, goods, or
services</quote>.</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="idEF8B19F0C81447778BBDD9217C009C5F"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to levies
approved after the date of the enactment of this Act.</text>
</subsection></section><section id="idD7524F3050EC4A2C8161BCDFB9738058"><enum>608.</enum><header>Election for
refundable low-income housing credit for 2010</header><text display-inline="no-display-inline">Subsection (n) of section 42, as added by
section 121, is amended to read as follows:</text>
<quoted-block act-name="" id="idC9053F37185E4697BAE82CDCC8958DE6" style="OLC">
<subsection id="id7AA6AC93F79C4E2C81BD66DF63E85CB3"><enum>(n)</enum><header>Election for
refundable credits</header>
<paragraph id="idFD6D7768781A45169C23F35D0E4042CB"><enum>(1)</enum><header>In
general</header><text>The housing credit agency of each State shall be allowed
a credit in an amount equal to such State’s 2010 low-income housing refundable
credit election amount, which shall be payable by the Secretary as provided in
paragraph (5).</text>
</paragraph><paragraph id="idF2D0AAEC2E5E41DE8C264A617A52E11D"><enum>(2)</enum><header>2010 low-income
housing refundable credit election amount</header><text>For purposes of this
subsection, the term <quote>2010 low-income housing refundable credit election
amount</quote> means, with respect to any State, such amount as the State may
elect which does not exceed 85 percent of the product of—</text>
<subparagraph id="idD078EC01CE7B4EA1995C8854897EC903"><enum>(A)</enum><text>the sum
of—</text>
<clause id="id0D8741A6F9F74DCE8C8928AEA40E3E75"><enum>(i)</enum><text>100
percent of the State housing credit ceiling for 2010 which is attributable to
amounts described in clauses (i) and (iii) of subsection (h)(3)(C), plus any
increase in the State housing credit ceiling for 2010 made by reason of section
1400N(c) (including as such section is applied by reason of sections 702(d)(2)
and 704(b) of the Tax Extenders and Alternative Minimum Tax Relief Act of
2008), and</text>
</clause><clause id="idA2CF7C9D666F41859BB034F54AB8A473"><enum>(ii)</enum><text>40
percent of the State housing credit ceiling for 2010 which is attributable to
amounts described in clauses (ii) and (iv) of such subsection, plus any
increase in the State housing credit ceiling for 2010 made by reason of the
application of such section 702(d)(2) and 704(b), multiplied by</text>
</clause></subparagraph><subparagraph id="idBFC173584F7E471EBC007E9A9032E0AC"><enum>(B)</enum><text>10.</text>
</subparagraph><continuation-text continuation-text-level="paragraph">For purposes
of subparagraph (A)(ii), in the case of any area to which section 702(d)(2) or
704(b) of the Tax Extenders and Alternative Minimum Tax Relief Act of 2008
applies, section 1400N(c)(1)(A) shall be applied without regard to clause
(i)</continuation-text></paragraph><paragraph id="idE7936F032D16401AAA77FE413FE5E217"><enum>(3)</enum><header>Coordination
with non-refundable credit</header><text>For purposes of this section, the
amounts described in clauses (i) through (iv) of subsection (h)(3)(C) with
respect to any State for 2010 shall each be reduced by so much of such amount
as is taken into account in determining the amount of the credit allowed with
respect to such State under paragraph (1).</text>
</paragraph><paragraph id="id064606BEFCAC40F793C7C26C31FF13B5"><enum>(4)</enum><header>Special rule
for basis</header><text>Basis of a qualified low-income building shall not be
reduced by the amount of any payment made under this subsection.</text>
</paragraph><paragraph id="id064851C885494D11A90A94F262796BF6"><enum>(5)</enum><header>Payment of
credit; use to finance low-income buildings</header><text>The Secretary shall
pay to the housing credit agency of each State an amount equal to the credit
allowed under paragraph (1). Rules similar to the rules of subsections (c) and
(d) of section 1602 of the American Recovery and Reinvestment Tax Act of 2009
shall apply with respect to any payment made under this paragraph, except that
such subsection (d) shall be applied by substituting <quote>January 1,
2012</quote> for <quote>January 1,
2011</quote>.</text>
</paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block>
</section><section id="idDF2454EEB6664323A6A1BBCC30980E38" section-type="subsequent-section"><enum>609.</enum><header>Low-income housing
grant election</header>
<subsection id="idD47E7DA42E384DA3BB3D57DE82596924"><enum>(a)</enum><header>Clarification
of eligibility of low-income housing credits for low-income housing grant
election</header><text display-inline="yes-display-inline">Paragraph (1) of
section 1602(b) of the American Recovery and Reinvestment Tax Act of 2009 is
amended—</text>
<paragraph id="id4FD80003C218463D8D375FEEBD7B1ACC"><enum>(1)</enum><text>by
inserting <quote>, plus any increase in the State housing credit ceiling for
2009 attributable to any State housing credit ceiling returned in 2009 to the
State by reason of section 1400N(c) of such Code (including as such section is
applied by reason of sections 702(d)(2) and 704(b) of the Tax Extenders and
Alternative Minimum Tax Relief Act of 2008)</quote> after <quote>1986</quote>
in subparagraph (A), and</text>
</paragraph><paragraph id="idE9B42884E716433E96A3004D18B8A3FA"><enum>(2)</enum><text>by
inserting <quote>, plus any increase in the State housing credit ceiling for
2009 attributable to any additional State housing credit ceiling made by reason
of the application of such section 702(d)(2) and 704(b)</quote> after
<quote>such section</quote> in subparagraph (B).</text>
</paragraph></subsection><subsection id="id6DD63561718C45069F66F55BAC1C08E3"><enum>(b)</enum><header>Application of
additional housing credit amount for purposes of 2009 grant
election</header><text>Subsection (b) of section 1602 of the American Recovery
and Reinvestment Tax Act of 2009, as amended by subsection (a), is amended by
adding at the end the following flush sentence:</text>
<quoted-block display-inline="no-display-inline" id="id01075ACA15994166880F328AD2925EEC" style="OLC">
<quoted-block-continuation-text quoted-block-continuation-text-level="subsection">For purposes
of paragraph (1)(B), in the case of any area to which section 702(d)(2) or
704(b) of the Tax Extenders and Alternative Minimum Tax Relief Act of 2008
applies, section 1400N(c)(1)(A) of such Code shall be applied without regard to
clause
(i).</quoted-block-continuation-text><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="id357751945661464C953DE8FEAC54E60E"><enum>(c)</enum><header>Effective
date</header><text>The amendments made by this section shall apply as if
included in the enactment of section 1602 of the American Recovery and
Reinvestment Tax Act of 2009.</text>
</subsection></section><section id="id0D139D9DF1B147B2B5C3D309D54875C5"><enum>610.</enum><header>Rollovers from
elective deferral plans to Roth designated accounts</header>
<subsection id="id71FA696A33A4411E84F412A7480650C9"><enum>(a)</enum><header>In
general</header><text>Section 402A(c) of the Internal Revenue Code of 1986 is
amended by adding at the end the following new paragraph:</text>
<quoted-block display-inline="no-display-inline" id="id5C02847AE9664433B2812E826B6AC18F" style="OLC">
<paragraph id="id5D75811926A3477C801F46B88DDE1945"><enum>(4)</enum><header>Taxable
rollovers to designated Roth accounts</header>
<subparagraph id="id904C7E77BC0542258A56D43283085B52"><enum>(A)</enum><header>In
general</header><text display-inline="yes-display-inline">Notwithstanding
sections 402(c), 403(b)(8), and 457(e)(16), in the case of any distribution to
which this paragraph applies—</text>
<clause commented="no" display-inline="no-display-inline" id="PDAE32B3016A54417BE2C5F002375F6DA"><enum>(i)</enum><text>there shall be
included in gross income any amount which would be includible were it not part
of a qualified rollover contribution,</text>
</clause><clause commented="no" display-inline="no-display-inline" id="PEC71EF1488354E13BB123811CB8BC908"><enum>(ii)</enum><text>section 72(t)
shall not apply, and</text>
</clause><clause commented="no" display-inline="no-display-inline" id="PB323C88745984005816E39B9A4695C67"><enum>(iii)</enum><text>unless the
taxpayer elects not to have this clause apply, any amount required to be
included in gross income for any taxable year beginning in 2010 by reason of
this paragraph shall be so included ratably over the 2-taxable-year period
beginning with the first taxable year beginning in 2011.</text>
</clause><continuation-text commented="no" continuation-text-level="subparagraph">Any election under clause (iii)
for any distributions during a taxable year may not be changed after the due
date for such taxable year.</continuation-text></subparagraph><subparagraph id="id76902FFC488C4055A43DA4234356C750"><enum>(B)</enum><header>Distributions
to which paragraph applies</header><text>In the case of an applicable
retirement plan which includes a qualified Roth contribution program, this
paragraph shall apply to a distribution from such plan other than from a
designated Roth account which is contributed in a qualified rollover
contribution to the designated Roth account maintained under such plan for the
benefit of the individual to whom the distribution is made.</text>
</subparagraph><subparagraph id="id202C726BED834E63B95EACC1704DB4A6"><enum>(C)</enum><header>Other
rules</header><text>The rules of subparagraphs (D), (E), and (F) of section
408A(d)(3) (as in effect for taxable years beginning after 2009) shall apply
for purposes of this
paragraph.</text>
</subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection></section><section id="S1" section-type="subsequent-section"><enum>611.</enum><header>Modification of
standards for windows, doors, and skylights with respect to the credit for
nonbusiness energy property</header>
<subsection id="id82B536D10B1F4A64B416FA0BFC5F5FD2"><enum>(a)</enum><header>In
general</header><text>Paragraph (4) of section 25C(c) is amended by striking
<quote>unless</quote> and all that follows and inserting “unless—</text>
<quoted-block display-inline="no-display-inline" id="id38F105B27FF74210ADB28EE684590EDD" style="OLC">
<subparagraph id="id1D7505E8CBB74653808C666CC40CCFBA"><enum>(A)</enum><text>in the case of
any component placed in service after the date which is 90 days after the date
of the enactment of the <short-title>American Workers,
State, and Business Relief Act of 2010</short-title>, such component meets the
criteria for such components established by the 2010 Energy Star Program
Requirements for Residential Windows, Doors, and Skylights, Version 5.0 (or any
subsequent version of such requirements which is in effect after January 4,
2010),</text>
</subparagraph><subparagraph id="idF4A00E06F6614F36AB65918D3B9490A4"><enum>(B)</enum><text>in the case of
any component placed in service after the date of the enactment of the
<short-title>American Workers, State, and Business Relief
Act of 2010</short-title> and on or before the date which is 90 days after such
date, such component meets the criteria described in subparagraph (A) or is
equal to or below a U factor of 0.30 and SHGC of 0.30, and</text>
</subparagraph><subparagraph id="idE72F13D46707476A9231D2E143DCDD19"><enum>(C)</enum><text>in the case of
any component which is a garage door, such component is equal to or below a U
factor of 0.30 and SHGC of
0.30.</text>
</subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection commented="no" display-inline="no-display-inline" id="id42B631D370344045A41F177BFA789C30"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to property
placed in service after the date of the enactment of this Act.</text>
</subsection></section><section id="ID1A2DD41F698A48898371CABD48B31757"><enum>612.</enum><header>Participants
in government section 457 plans allowed to treat elective deferrals as Roth
contributions</header>
<subsection id="ID70457ED36BA04BFAB5D1E5C681F29595"><enum>(a)</enum><header>In
general</header><text>Section 402A(e)(1) (defining applicable retirement plan)
is amended by striking <quote>and</quote> at the end of subparagraph (A), by
striking the period at the end of subparagraph (B) and inserting <quote>,
and</quote>, and by adding at the end the following:</text>
<quoted-block id="ID5945F431379F4C199076F9F8AF499FEF" style="OLC">
<subparagraph id="ID5F4D4A30CD064BF9BBF5A82AF177223A"><enum>(C)</enum><text>an eligible
deferred compensation plan (as defined in section 457(b)) of an eligible
employer described in section
457(e)(1)(A).</text>
</subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="ID2AD854B310B34D328437D30B79080C92"><enum>(b)</enum><header>Elective
deferrals</header><text>Section 402A(e)(2) (defining elective deferral) is
amended to read as follows:</text>
<quoted-block id="ID12B79075925245D0994CCB7A1AFEF950" style="OLC">
<paragraph id="ID5EFC2AADCEB34C73915ED6BDD9421BC9"><enum>(2)</enum><header>Elective
deferral</header><text>The term <term>elective deferral</term> means—</text>
<subparagraph id="IDA67D51D203D24FDE9312951EC0AE5466"><enum>(A)</enum><text>any elective
deferral described in subparagraph (A) or (C) of section 402(g)(3), and</text>
</subparagraph><subparagraph id="IDE7BCFBC4336B4C9FA3DF7C908253EE7A"><enum>(B)</enum><text>any elective
deferral of compensation by an individual under an eligible deferred
compensation plan (as defined in section 457(b)) of an eligible employer
described in section
457(e)(1)(A).</text>
</subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection commented="no" display-inline="no-display-inline" id="ID256AE764BD124156BBA68B480EB17C6B"><enum>(c)</enum><header>Effective
date</header><text>The amendments made by this section shall apply to taxable
years beginning after December 31, 2010.</text>
</subsection></section><section id="id64BE74DF29774B748D51F0192D8C55A4"><enum>613.</enum><header>Extension of
special allowance for certain property</header>
<subsection id="id51EBA31ED4F44519BD76B3018BA592D9"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">Section
15345(d)(1)(D) of the Food Conservation and Energy Act of 2008 (Public Law
110–246) is amended by striking <quote>December 31, 2009</quote> and inserting
<quote>December 31, 2010</quote>.</text>
</subsection><subsection id="id79FF0BCE001C43C88802B3EA4988E975"><enum>(b)</enum><header>Conforming
amendment</header><text display-inline="yes-display-inline">Section
15345(d)(1)(F) of such Act is amended by striking <quote>January 1,
2008</quote> and inserting <quote>January 1, 2010</quote>.</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="id61BDF44D797D4B8B89B6AD57E639B369"><enum>(c)</enum><header>Effective
date</header><text>The amendments made by this section shall take effect as if
included in section 15345 of the Food Conservation and Energy Act of
2008.</text>
</subsection></section><section id="id92F75F3A92D843D88D46DDC75DEB1DF7"><enum>614.</enum><header>Application of
bad checks penalty to electronic payments</header>
<subsection id="idC24233AA0DB14F20966C9F9A4D8C3A48"><enum>(a)</enum><header>In
general</header><text>Section 6657 is amended—</text>
<paragraph id="idC7B0B13A6798442EADCCCE059DE43837"><enum>(1)</enum><text>by
striking <quote>If any check or money order in payment of any amount</quote>
and inserting <quote>If any instrument in payment, by any commercially
acceptable means, of any amount</quote>, and</text>
</paragraph><paragraph id="idC01ABE8C36544B43BE37B4B9478D5B69"><enum>(2)</enum><text>by
striking <quote>such check</quote> each place it appears and inserting
<quote>such instrument</quote>.</text>
</paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="id9EC5BB8D43F04BE89FDDDFB86A2BF629"><enum>(b)</enum><header>Effective
dates</header><text>The amendments made by this section shall apply to
instruments tendered after the date of the enactment of this Act.</text>
</subsection></section><section id="HC8808302347C" section-type="subsequent-section"><enum>615.</enum><header>Grants for energy
efficient appliances in lieu of tax credit</header><text display-inline="no-display-inline">In the case of any taxable year which
includes the last day of calendar year 2009 or calendar year 2010, a taxpayer
who elects to waive the credit which would otherwise be determined with respect
to the taxpayer under section 45M of the Internal Revenue Code of 1986 for such
taxable year shall be treated as making a payment against the tax imposed under
subtitle A of such Code for such taxable year in an amount equal to 85 percent
of the amount of the credit which would otherwise be so determined. Such
payment shall be treated as made on the later of the due date of the return of
such tax or the date on which such return is filed. Elections under this
section may be made separately for 2009 and 2010, but once made shall be
irrevocable.</text>
</section><section id="id668A0E299AF341CA96EC35ABF929D06E"><enum>616.</enum><header>Budgetary
effects of legislation passed by the Senate</header>
<subsection id="IDe44f2de9943e40e78ab504476a7992a6"><enum>(a)</enum><header>Establishment
of web page</header>
<paragraph id="idB7F6DD0F8A734369BCC24B0BB8AE2603"><enum>(1)</enum><header>In
general</header><text>Not later than 90 days after the enactment of this Act,
the Secretary of the Senate shall establish on the official website of the
United States Senate (www.senate.gov) a page entitled “Information on the
Budgetary Effects of Legislation Considered by the Senate” which shall
include—</text>
<subparagraph id="id4875798240484B1C97C17A35601B1428"><enum>(A)</enum><text>links to
appropriate pages on the website of the Congressional Budget Office
(www.cbo.gov) that contain cost estimates of legislation passed by the Senate;
and</text>
</subparagraph><subparagraph id="id96483EE049904B378CD263CE2E25BD53"><enum>(B)</enum><text>as available,
links to pages with any other information produced by the Congressional Budget
Office that summarize or further explain the budgetary effects of legislation
considered by the Senate.</text>
</subparagraph></paragraph><paragraph id="idD71068A4D2914B228D515A3498790E07"><enum>(2)</enum><header>Updates</header><text>The
Secretary of the Senate shall update this page every 3 months.</text>
</paragraph></subsection><subsection id="IDce1c0681ce1a47019e52c640a5e61783"><enum>(b)</enum><header>CBO
requirements</header><text>Nothing in this section shall be construed as
imposing any new requirements on the Congressional Budget Office.</text>
</subsection></section><section id="id2BB6066DE53A4BFE91937E3372F9A9D1"><enum>617.</enum><header>Senate
spending disclosure</header>
<subsection id="idA2CC5A8F688348A6AD242ECD8F67E332"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">The Secretary of the
Senate shall post prominently on the front page of the public website of the
Senate (http://www.senate.gov/) the following information:</text>
<paragraph id="idC4112255EEB84A3EA23B198A5BAD730A"><enum>(1)</enum><text display-inline="yes-display-inline">The total amount of discretionary and
direct spending passed by the Senate that has not been paid for, including
emergency designated spending or spending otherwise exempted from PAYGO
requirements.</text>
</paragraph><paragraph id="id367AF493443341DB97DB7FB21891E519"><enum>(2)</enum><text display-inline="yes-display-inline">The total amount of net spending authorized
in legislation passed by the Senate, as scored by CBO.</text>
</paragraph><paragraph id="idA69F2206E8D64781A2D4FFB33BA63788"><enum>(3)</enum><text>The
number of new government programs created in legislation passed by the
Senate.</text>
</paragraph><paragraph id="idE8800E16E162440E850628A7577C8EBF"><enum>(4)</enum><text>The
totals for paragraphs (1) through (3) as passed by both Houses of Congress and
signed into law by the President.</text>
</paragraph></subsection><subsection id="id02CABDF39B6C49B79B105ED7B804957B"><enum>(b)</enum><header>Display</header><text display-inline="yes-display-inline">The information tallies required by
subsection (a) shall be itemized by bill and date, updated weekly, and archived
by calendar year.</text>
</subsection><subsection id="idABB37FA5209C4036B1DF0F032B15EF0C"><enum>(c)</enum><header>Effective
date</header><text display-inline="yes-display-inline">The PAYGO tally required
by subsection (a)(1) shall begin with the date of enactment of the Statutory
Pay-As-You-Go Act of 2010 and the authorization tally required by subsection
(a)(2) shall apply to all legislation passed beginning January 1, 2010.</text>
</subsection></section><section id="id2259AE7002C24016BDABFA18298F8F48"><enum>618.</enum><header>Allocation of
geothermal receipts</header><text display-inline="no-display-inline">Notwithstanding any other provision of law,
for fiscal year 2010 only, all funds received from sales, bonuses, royalties,
and rentals under the Geothermal Steam Act of 1970 (30 U.S.C. 1001 et seq.)
shall be deposited in the Treasury, of which—</text>
<paragraph id="IDe70c017a8bdb4c029081c607ee34d7e9"><enum>(1)</enum><text>50
percent shall be used by the Secretary of the Treasury to make payments to
States within the boundaries of which the leased land and geothermal resources
are located;</text>
</paragraph><paragraph id="ID69f0fbbcc8db45b7a4412c2e813034a2"><enum>(2)</enum><text>25
percent shall be used by the Secretary of the Treasury to make payments to the
counties within the boundaries of which the leased land or geothermal resources
are located; and</text>
</paragraph><paragraph id="IDe2c55e661fb542049f9eae2b0b4a57b7"><enum>(3)</enum><text>25
percent shall be deposited in miscellaneous receipts.</text>
</paragraph></section><section commented="no" display-inline="no-display-inline" id="id8ACED833BCD04F08BBFD32F3626AB719" section-type="subsequent-section"><enum>619.</enum><header display-inline="yes-display-inline">Qualifying timber contract options</header>
<subsection commented="no" display-inline="no-display-inline" id="HCF59996F6D1043CAA57AB3C6E0056C06"><enum>(a)</enum><header display-inline="yes-display-inline">Definitions</header><text display-inline="yes-display-inline">In this section:</text>
<paragraph commented="no" display-inline="no-display-inline" id="HFBDBD5CB920041E499DF9258B6FE2702"><enum>(1)</enum><header display-inline="yes-display-inline">Qualifying contract</header><text display-inline="yes-display-inline">The term <term>qualifying contract</term>
means a contract that has not been terminated by the Bureau of Land Management
for the sale of timber on lands administered by the Bureau of Land Management
that meets all of the following criteria:</text>
<subparagraph commented="no" display-inline="no-display-inline" id="H9BD72C8E251E437B82FA38B5B62C5042"><enum>(A)</enum><text display-inline="yes-display-inline">The contract was awarded during the period
beginning on January 1, 2005, and ending on December 31, 2008.</text>
</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="H0B2DEF1DCD0A4840BAB40B2834470383"><enum>(B)</enum><text display-inline="yes-display-inline">There is unharvested volume remaining for
the contract.</text>
</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="H9828117C759347B3BBB7CF8D6488A980"><enum>(C)</enum><text display-inline="yes-display-inline">The contract is not a salvage sale.</text>
</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="H9B4FE3E253764116B41D1F523482BFED"><enum>(D)</enum><text display-inline="yes-display-inline">The Secretary determined there is not an
urgent need to harvest under the contract due to deteriorating timber
conditions that developed after the award of the contract.</text>
</subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="H5B834A2CA24D45E2BBD4AA386BCA7EBD"><enum>(2)</enum><header display-inline="yes-display-inline">Secretary</header><text display-inline="yes-display-inline">The term <term>Secretary</term> means the
Secretary of the Interior, acting through the Director of Bureau of Land
Management.</text>
</paragraph><paragraph commented="no" display-inline="no-display-inline" id="HA86B63B5992C46CC8878FF4A1C9AD450"><enum>(3)</enum><header display-inline="yes-display-inline">Timber purchaser</header><text display-inline="yes-display-inline">The term <term>timber purchaser</term>
means the party to the qualifying contract for the sale of timber from lands
administered by the Bureau of Land Management.</text>
</paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="HD4CCE8110914447A99A442B8A5B84E02"><enum>(b)</enum><header display-inline="yes-display-inline">Market-related contract extension
option</header><text display-inline="yes-display-inline">Upon a timber
purchaser’s written request, the Secretary may make a one-time modification to
the qualifying contract to add 3 years to the contract expiration date if the
written request—</text>
<paragraph commented="no" display-inline="no-display-inline" id="HF2467C13313E4115942337DA23B6BE6D"><enum>(1)</enum><text display-inline="yes-display-inline">is received by the Secretary not later than
90 days after the date of enactment of this Act; and</text>
</paragraph><paragraph commented="no" display-inline="no-display-inline" id="HACE2A5D08ABF4F408AD8C613AB93A124"><enum>(2)</enum><text display-inline="yes-display-inline">contains a provision releasing the United
States from all liability, including further consideration or compensation,
resulting from the modification under this subsection of the term of a
qualifying contract.</text>
</paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="H4A98DB5D777B4D7D9809DDCCCCA6B95C"><enum>(c)</enum><header display-inline="yes-display-inline">Reporting</header><text display-inline="yes-display-inline">Not later than 6 months after the date of
the enactment of this Act, the Secretary shall submit to Congress a report
detailing a plan and timeline to promulgate new regulations authorizing the
Bureau of Land Management to extend timber contracts due to changes in market
conditions.</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="H8510FAB40C1147B1BC3D1246504E7FA4"><enum>(d)</enum><header display-inline="yes-display-inline">Regulations</header><text display-inline="yes-display-inline">Not later than 2 years after the date of
the enactment of this Act, the Secretary shall promulgate new regulations
authorizing the Bureau of Land Management to extend timber contracts due to
changes in market conditions.</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="HCBA8B07D208A486895DADCF0B8102BEA"><enum>(e)</enum><header display-inline="yes-display-inline">No surrender of claims</header><text display-inline="yes-display-inline">This section shall not have the effect of
surrendering any claim by the United States against any timber purchaser that
arose under a timber sale contract, including a qualifying contract, before the
date on which the Secretary adjusts the contract term under subsection
(b).</text>
</subsection></section><section id="IDfceda97773724236971072ee22ed6dc3"><enum>620.</enum><header>ARRA planning
and reporting</header><text display-inline="no-display-inline">Section 1512 of
the American Recovery and Reinvestment Act of 2009 (Public Law 111–5; 123 Stat.
287) is amended—</text>
<paragraph id="id035BF88D26024A9E94E452AA664F86BB"><enum>(1)</enum><text display-inline="yes-display-inline">in subsection (d)—</text>
<subparagraph id="idDC1E484E026B4494A71D8F374D57546F"><enum>(A)</enum><text display-inline="yes-display-inline">in the subsection heading, by inserting
<quote><header-in-text level="subsection" style="OLC">plans
and</header-in-text></quote> after <quote><header-in-text level="subsection" style="OLC">Agency</header-in-text></quote>;</text>
</subparagraph><subparagraph id="id586C0603EFDF4D3FBCF366A00A2D97AA"><enum>(B)</enum><text display-inline="yes-display-inline">by striking <quote>Not later than</quote>
and inserting the following:</text>
<quoted-block display-inline="no-display-inline" id="idAE9CDBFFC8574DB08BD61349F0774520" style="OLC">
<paragraph id="id177A710D412D48B393E6B52B1D5DD1FA"><enum>(1)</enum><header>Definition</header><text>In
this subsection, the term <term>covered program</term> means a program for
which funds are appropriated under this division—</text>
<subparagraph id="idF8E4BC521DB541E39626EE6004ACDB6E"><enum>(A)</enum><text>in an amount that
is—</text>
<clause id="id0021EEBC15E34154B08CD77A57341F79"><enum>(i)</enum><text>more
than $2,000,000,000; and</text>
</clause><clause id="idE0CA2E2910544775876DD17B1AAFD90A"><enum>(ii)</enum><text>more
than 150 percent of the funds appropriated for the program for fiscal year
2008; or</text>
</clause></subparagraph><subparagraph id="idEA9B7E17BA014697A00E81FCDCABC546"><enum>(B)</enum><text>that did not
exist before the date of enactment of this Act.</text>
</subparagraph></paragraph><paragraph id="idC5DC2EBF8244473D9450A8EE6D688D58"><enum>(2)</enum><header>Plans</header><text>Not
later than July 1, 2010, the head of each agency that distributes recovery
funds shall submit to Congress and make available on the website of the agency
a plan for each covered program, which shall, at a minimum, contain—</text>
<subparagraph id="IDf5f52f9daeca4a3eb79b8ed12f80702e"><enum>(A)</enum><text>a description of
the goals for the covered program using recovery funds;</text>
</subparagraph><subparagraph id="idA7DFF8CBFA1540B9B8ADE85CEDE5826F"><enum>(B)</enum><text>a discussion of
how the goals described in subparagraph (A) relate to the goals for ongoing
activities of the covered program, if applicable;</text>
</subparagraph><subparagraph id="ID6f81fb802f214cb3a2dc27e467b4dd4b"><enum>(C)</enum><text>a description of
the activities that the agency will undertake to achieve the goals described in
subparagraph (A);</text>
</subparagraph><subparagraph id="ID7c353201632e4e5e9cdcf6e75fcab0df"><enum>(D)</enum><text>a description of
the total recovery funding for the covered program and the recovery funding for
each activity under the covered program, including identifying whether the
activity will be carried out using grants, contracts, or other types of funding
mechanisms;</text>
</subparagraph><subparagraph id="IDf7fd653497e84955ab8941795c10c7a2"><enum>(E)</enum><text>a schedule of
milestones for major phases of the activities under the covered program, with
planned delivery dates;</text>
</subparagraph><subparagraph id="ID8a72d02db7d045feac2e4c3326f831b6"><enum>(F)</enum><text>performance
measures the agency will use to track the progress of each of the activities
under the covered program in meeting the goals described in subparagraph (A),
including performance targets, the frequency of measurement, and a description
of the methodology for each measure;</text>
</subparagraph><subparagraph id="ID7f796c88e17741b0850b6825702f0c96"><enum>(G)</enum><text>a description of
the process of the agency for the periodic review of the progress of the
covered program towards meeting the goals described in subparagraph (A);
and</text>
</subparagraph><subparagraph id="IDa13e236b81d145e8bc8be3bf2367602e"><enum>(H)</enum><text>a description of
how the agency will hold program managers accountable for achieving the goals
described in subparagraph (A).</text>
</subparagraph></paragraph><paragraph id="IDb3d0663d8b0740c2923c656d93ed1e53"><enum>(3)</enum><header>Reports</header>
<subparagraph id="id68AD4B203DCD44A1AD58E6C7072DB2A5"><enum>(A)</enum><header>In
general</header><text>Not later than</text>
</subparagraph></paragraph><after-quoted-block>;
and</after-quoted-block></quoted-block>
</subparagraph><subparagraph id="id7C4C2DA8D8F04E7F94FDEB474A39AB78"><enum>(C)</enum><text>by adding at the
end the following:</text>
<quoted-block display-inline="no-display-inline" id="id27B3B82D02E34F74B9733142829B8D74" style="OLC">
<subparagraph id="IDc1f0729773be4ab887cc5f21184a2774"><enum>(B)</enum><header>Reports on
plans</header><text>Not later than 30 days after the end of the calendar
quarter ending September 30, 2010, and every calendar quarter thereafter during
which the agency obligates or expends recovery funds, the head of each agency
that developed a plan for a covered program under paragraph (2) shall submit to
Congress and make available on a website of the agency a report for each
covered program that—</text>
<clause id="idF92F66EC9A984C279857CB24314833BC"><enum>(i)</enum><text>discusses the
progress of the agency in implementing the plan;</text>
</clause><clause id="IDe9547e4fbcc54262bee95eb921aa7c8d"><enum>(ii)</enum><text>describes the
progress towards achieving the goals described in paragraph (2)(A) for the
covered program;</text>
</clause><clause id="ID06c1f0ffbe05474d98c3053892001990"><enum>(iii)</enum><text>discusses the
status of each activity carried out under the covered program, including
whether the activity is completed;</text>
</clause><clause id="ID8ffdda4c715e4e6797aa224840b7f648"><enum>(iv)</enum><text>details the
unobligated and unexpired balances and total obligations and outlays under the
covered program;</text>
</clause><clause id="ID3f237fcd5f48464fbf4b12f244f824b7"><enum>(v)</enum><text>discusses—</text>
<subclause id="idF3783B48ABEA4FAFAA234CE29F9B1595"><enum>(I)</enum><text>whether the
covered program has met the milestones for the covered program described in
paragraph (2)(E);</text>
</subclause><subclause id="id140B7EEA8B4D428E8CE7B6C98EA25D90"><enum>(II)</enum><text>if the covered
program has failed to meet the milestones, the reasons why; and</text>
</subclause><subclause id="idF00E700847244589B491AD244C8DA86D"><enum>(III)</enum><text>any changes in
the milestones for the covered program, including the reasons for the
change;</text>
</subclause></clause><clause id="id42A630DEF243441B8D76C0883B143C4F"><enum>(vi)</enum><text>discusses the
performance of the covered program, including—</text>
<subclause id="id47EF2AC19FA3410CB41AC2DC740BF758"><enum>(I)</enum><text>whether the
covered program has met the performance measures for the covered program
described in paragraph (2)(F);</text>
</subclause><subclause id="idF7E6B41848BE4442BBB57F70FFE11723"><enum>(II)</enum><text>if the covered
program has failed to meet the performance measures, the reasons why;
and</text>
</subclause><subclause id="idB10262B0D9034F81BC18836D34628BA7"><enum>(III)</enum><text>any trends in
information relating to the performance of the covered program; and</text>
</subclause></clause><clause id="ID96b5cf04e6d044b3a1c41e4b95bd9590"><enum>(vii)</enum><text>evaluates the
ability of the covered program to meet the goals of the covered program given
the performance of the covered program.</text>
</clause></subparagraph><after-quoted-block>;
</after-quoted-block></quoted-block>
</subparagraph></paragraph><paragraph id="id65C7B974317041DA9AE8DFC60CE2BBFA"><enum>(2)</enum><text display-inline="yes-display-inline">in subsection (f)—</text>
<subparagraph id="id1C59BC73693C4C74A73DE07AFCCB2204"><enum>(A)</enum><text display-inline="yes-display-inline">by striking <quote>Within 180 days</quote>
and inserting the following:</text>
<quoted-block display-inline="no-display-inline" id="idBCD1C5EE15F64F2EB8E2DD016E62CF64" style="OLC">
<paragraph id="idE8CBCB57BA38445C8B52C0A28CEE55D0"><enum>(1)</enum><header>In
general</header><text>Within 180 days</text>
</paragraph><after-quoted-block>;
and</after-quoted-block></quoted-block>
</subparagraph><subparagraph id="id69C55C1BFEFB4365BE6AF095E2FA2918"><enum>(B)</enum><text>by adding at the
end the following:</text>
<quoted-block display-inline="no-display-inline" id="id273C99820AC6436398E6F03EA2A92AC5" style="OLC">
<paragraph id="IDb8ee32a3e7d044049cdd19a365afcae7"><enum>(2)</enum><header>Penalties</header>
<subparagraph id="ID86d61fa2f0544934a4d19ca49c77076f"><enum>(A)</enum><header>In
general</header><text>Subject to subparagraphs (B), (C), and (D), the Attorney
General may bring a civil action in an appropriate United States district court
against a recipient of recovery funds from an agency that does not provide the
information required under subsection (c) or knowingly provides information
under subsection (c) that contains a material omission or misstatement. In a
civil action under this paragraph, the court may impose a civil penalty on a
recipient of recovery funds in an amount not more than $250,000. Any amounts
received from a civil penalty under this paragraph shall be deposited in the
general fund of the Treasury.</text>
</subparagraph><subparagraph id="IDdd01ffafb9254c509280612db56f0672"><enum>(B)</enum><header>Notification</header>
<clause id="idF7CD725180754E499CE1A0D3E959A7AE"><enum>(i)</enum><header>In
general</header><text>The head of an agency shall provide a written
notification to a recipient of recovery funds from the agency that fails to
provide the information required under subsection (c). A notification under
this subparagraph shall provide the recipient with information on how to comply
with the necessary reporting requirements and notice of the penalties for
failing to do so.</text>
</clause><clause id="id1DF4CF7A2DBB44718CA35F10CBF7626F"><enum>(ii)</enum><header>Limitation</header><text>A
court may not impose a civil penalty under subparagraph (A) relating to the
failure to provide information required under subsection (c) if, not later than
31 days after the date of the notification under clause (i), the recipient of
the recovery funds provides the information.</text>
</clause></subparagraph><subparagraph id="ID88bb72f8423343da8cb4866394bd1a86"><enum>(C)</enum><header>Considerations</header><text>In
determining the amount of a penalty under this paragraph for a recipient of
recovery funds, a court shall consider—</text>
<clause id="IDacfc998ecbb14006a541dbf6c9deb1d4"><enum>(i)</enum><text>the
number of times the recipient has failed to provide the information required
under subsection (c);</text>
</clause><clause id="IDaf49357b2ef84c6eb5531ec850514d51"><enum>(ii)</enum><text>the
amount of recovery funds provided to the recipient;</text>
</clause><clause id="ID19a5c5fbcb12449c9bad1d80c34b1c14"><enum>(iii)</enum><text>whether the
recipient is a government, nonprofit entity, or educational institution;
and</text>
</clause><clause id="ID857b51f9f9674f3783d37e10a3e732f3"><enum>(iv)</enum><text>whether the
recipient is a small business concern (as defined under section 3 of the Small
Business Act (15 U.S.C. 632)), with particular consideration given to
businesses with not more than 50 employees.</text>
</clause></subparagraph><subparagraph id="id0FCB19B2991642FA98329E383058AE33"><enum>(D)</enum><header>Applicability</header><text>This
paragraph shall apply to any report required to be submitted on or after the
date of enactment of this paragraph.</text>
</subparagraph><subparagraph id="id327DECF1F82248F5B42274EDE77B5183"><enum>(E)</enum><header>Nonexclusivity</header><text>The
imposition of a civil penalty under this subsection shall not preclude any
other criminal, civil, or administrative remedy available to the United States
or any other person under Federal or State law.</text>
</subparagraph></paragraph><paragraph id="IDcdd2ceb837c44edc9db177582523d756"><enum>(3)</enum><header>Technical
assistance</header><text>Each agency distributing recovery funds shall provide
technical assistance, as necessary, to assist recipients of recovery funds in
complying with the requirements to provide information under subsection (c),
which shall include providing recipients with a reminder regarding each
reporting requirement.</text>
</paragraph><paragraph id="IDfb264f278a9141d2bab6d81b99a4717f"><enum>(4)</enum><header>Public
listing</header>
<subparagraph id="id955862E4F0CC4289936DD59538BF823E"><enum>(A)</enum><header>In
general</header><text>Not later than 45 days after the end of each calendar
quarter, and subject to the notification requirements under paragraph (2)(B),
the Board shall make available on the website established under section 1526 a
list of all recipients of recovery funds that did not provide the information
required under subsection (c) for the calendar quarter.</text>
</subparagraph><subparagraph id="id855E9927E4F14354B059F51C0B77AF73"><enum>(B)</enum><header>Contents</header><text>A
list made available under subparagraph (A) shall, for each recipient of
recovery funds on the list, include the name and address of the recipient, the
identification number for the award, the amount of recovery funds awarded to
the recipient, a description of the activity for which the recovery funds were
provided, and, to the extent known by the Board, the reason for
noncompliance.</text>
</subparagraph></paragraph><paragraph id="ID1fca901e9141473391cb69fd0bb24fcb"><enum>(5)</enum><header>Regulations and
reporting</header>
<subparagraph id="idF98A434EEC0E415498D292C44F79BA93"><enum>(A)</enum><header>Regulations</header><text>Not
later than 90 days after the date of enactment of this paragraph, the Attorney
General, in consultation with the Director of the Office of Management and
Budget and the Chairperson, shall promulgate regulations regarding
implementation of this section.</text>
</subparagraph><subparagraph id="id14036621197940B0B669102E8C9EFD94"><enum>(B)</enum><header>Reporting</header>
<clause id="id7331C9EEC96B4F3885E0E0DB5106F4FC"><enum>(i)</enum><header>In
general</header><text>Not later than July 1, 2010, and every 3 months
thereafter, the Director of the Office of Management and Budget, in
consultation with the Chairperson, shall submit to Congress a report on the
extent of noncompliance by recipients of recovery funds with the reporting
requirements under this section.</text>
</clause><clause id="idD323B060FBF04AAC91349E97A4804E71"><enum>(ii)</enum><header>Contents</header><text>Each
report submitted under clause (i) shall include—</text>
<subclause id="idE743ADFEF4E54089A3ABD0F45A218DC2"><enum>(I)</enum><text>information, for
the quarter and in total, regarding the number and amount of civil penalties
imposed and collected under this subsection, sorted by agency and
program;</text>
</subclause><subclause id="idF9D07F61FFA94E9C8286FCC83B7079E5"><enum>(II)</enum><text>information on
the steps taken by the Federal Government to reduce the level of noncompliance;
and</text>
</subclause><subclause id="idF2EA25C7CB414E82A08C82A391C4494D"><enum>(III)</enum><text>any other
information determined appropriate by the
Director.</text>
</subclause></clause></subparagraph></paragraph><after-quoted-block>;
and</after-quoted-block></quoted-block>
</subparagraph></paragraph><paragraph id="id772058D641764A0EAEE5AC2B0DC96153"><enum>(3)</enum><text>by
adding at the end the following:</text>
<quoted-block display-inline="no-display-inline" id="id60E3AD8CD797477390B3C8EE83AC4CD1" style="OLC">
<subsection id="IDfebdc650cbb948b6b1fe05c015a2c3b8"><enum>(i)</enum><header>Termination</header><text>The
reporting requirements under this section shall terminate on September 30,
2013.</text>
</subsection><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></section><section id="id4D4963797E274C5C999550B85DAB4524"><enum>621.</enum><header>GAO
study</header><text display-inline="no-display-inline">Not later than 180 days
after the date of enactment of this Act, the Comptroller General shall report
to Congress detailing—</text>
<paragraph id="id60ED2D57BC4940D9ABBFC8DB56D46127"><enum>(1)</enum><text>the
pattern of job loss in the New England and Midwest States over the past 20
years;</text>
</paragraph><paragraph id="ID9608ae11892047d18d69525e7cea9ae8"><enum>(2)</enum><text>the
role of the off-shoring of manufacturing jobs in overall job loss in the
regions; and</text>
</paragraph><paragraph id="ID952b8c5643194141ac5d7e5b8c338661"><enum>(3)</enum><text>recommendations
to attract industries and bring jobs to the region.</text>
</paragraph></section><section id="idC64234840CB54DC8824FE4CDBA368CEC" section-type="subsequent-section"><enum>622.</enum><header>Extension and
modification of section 45 credit for refined coal from steel industry
fuel</header>
<subsection id="id9693218E3C1143CA8F3E7B52E99B06DE"><enum>(a)</enum><header>Credit
period</header>
<paragraph id="idBC1C75D127824740B7A0044B21317494"><enum>(1)</enum><header>In
general</header><text display-inline="yes-display-inline">Subclause (II) of
section 45(e)(8)(D)(ii) is amended to read as follows:</text>
<quoted-block display-inline="no-display-inline" id="id853F846A31DF4F49B3B1BCD18C51406A" style="OLC">
<subclause id="id3B521FA496EE4EE995628F7109101C11"><enum>(II)</enum><header>Credit
period</header><text display-inline="yes-display-inline">In lieu of the 10-year
period referred to in clauses (i) and (ii)(II) of subparagraph (A), the credit
period shall be the period beginning on the date that the facility first
produces steel industry fuel that is sold to an unrelated person after
September 30, 2008, and ending 2 years after such
date.</text>
</subclause><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph><paragraph id="id0DAC9A693D654703B4B6D1F0372C5521"><enum>(2)</enum><header>Conforming
amendment</header><text display-inline="yes-display-inline">Section 45(e)(8)(D)
is amended by striking clause (iii) and by redesignating clause (iv) as clause
(iii).</text>
</paragraph></subsection><subsection id="id13C51BEFFC314C8C8697083C243BE3AA"><enum>(b)</enum><header>Extension of
placed-in-service date</header><text display-inline="yes-display-inline">Subparagraph (A) of section 45(d)(8) is
amended—</text>
<paragraph id="id2DA664C7A1D74CC1A7DF8043C7317C58"><enum>(1)</enum><text display-inline="yes-display-inline">by striking <quote>(or any modification to
a facility)</quote>, and</text>
</paragraph><paragraph id="id4BB2DEE4D05D44FFB819570DB07F486C"><enum>(2)</enum><text display-inline="yes-display-inline">by striking <quote>2010</quote> and
inserting <quote>2011</quote>.</text>
</paragraph></subsection><subsection id="id2B284DE0CD75454DBB13B73804B21506"><enum>(c)</enum><header>Clarifications</header>
<paragraph id="idEB41452E39F24EA485D2287915674529"><enum>(1)</enum><header>Steel industry
fuel</header><text display-inline="yes-display-inline">Subclause (I) of section
45(c)(7)(C)(i) is amended by inserting <quote>, a blend of coal and petroleum
coke, or other coke feedstock</quote> after <quote>on coal</quote>.</text>
</paragraph><paragraph id="id4AD729BEDCC04915B1B7B7E6DE1E93A5"><enum>(2)</enum><header>Ownership
interest</header><text display-inline="yes-display-inline">Section 45(d)(8) is
amended by adding at the end the following new flush sentence:</text>
<quoted-block display-inline="no-display-inline" id="id3B05C9B98CA6416C97858C7ADBD1902B" style="OLC">
<quoted-block-continuation-text quoted-block-continuation-text-level="paragraph">With respect
to a facility producing steel industry fuel, no person (including a ground
lessor, customer, supplier, or technology licensor) shall be treated as having
an ownership interest in the facility or as otherwise entitled to the credit
allowable under subsection (a) with respect to such facility if such person’s
rent, license fee, or other entitlement to net payments from the owner of such
facility is measured by a fixed dollar amount or a fixed amount per ton, or
otherwise determined without regard to the profit or loss of such
facility.</quoted-block-continuation-text><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph><paragraph id="id95A972E9D40949EDB105FAD09DA529CB"><enum>(3)</enum><header>Production and
sale</header><text>Subparagraph (D) of section 45(e)(8), as amended by
subsection (a)(2), is amended by redesignating clause (iii) as clause (iv) and
by inserting after clause (ii) the following new clause:</text>
<quoted-block display-inline="no-display-inline" id="id10CF7EF521A0414B9938E13FC33730F4" style="OLC">
<clause id="id971A98F0421748E6B6BAAB9C28ADFE4C"><enum>(iii)</enum><header>Production
and sale</header><text>The owner of a facility producing steel industry fuel
shall be treated as producing and selling steel industry fuel where that owner
manufactures such steel industry fuel from coal, a blend of coal and petroleum
coke, or other coke feedstock to which it has title. The sale of such steel
industry fuel by the owner of the facility to a person who is not the owner of
the facility shall not fail to qualify as a sale to an unrelated person solely
because such purchaser may also be a ground lessor, supplier, or
customer.</text>
</clause><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection id="idBE7892EC45E6430BA3CC9A2137A71DD7"><enum>(d)</enum><header>Specified
credit for purposes of alternative minimum tax exclusion</header><text display-inline="yes-display-inline">Subclause (II) of section 38(c)(4)(B)(iii)
is amended by inserting <quote>(in the case of a refined coal production
facility producing steel industry fuel, during the credit period set forth in
section 45(e)(8)(D)(ii)(II))</quote> after <quote>service</quote>.</text>
</subsection><subsection id="idE3A3D9A22E244A7EB9E2927E05B8FD94"><enum>(e)</enum><header>Effective
dates</header>
<paragraph id="id6028A79B82A749C38D70C0EC98C930BF"><enum>(1)</enum><header>In
general</header><text display-inline="yes-display-inline">The amendments made
by subsections (a), (b), and (d) shall take effect on the date of the enactment
of this Act.</text>
</paragraph><paragraph id="id4B7B4A5BD8074D26964CD9536E01D82D"><enum>(2)</enum><header>Clarifications</header><text display-inline="yes-display-inline">The amendments made by subsection (c) shall
take effect as if included in the amendments made by the Energy Improvement and
Extension Act of 2008.</text>
</paragraph></subsection></section><section id="id13B5DAF439A946EBB39B7670635F32CB"><enum>623.</enum><header>Modifications
to mine rescue team training credit and election to expense advanced mine
safety equipment</header>
<subsection id="id641105060F3C40BAB9B53BA5A1C46D1F"><enum>(a)</enum><header>Mine rescue
team training credit allowable against AMT</header><text>Subparagraph (B) of
section 38(c)(4) is amended—</text>
<paragraph id="id8E10B264FCAD45FF8BC7A9B07760F1A4"><enum>(1)</enum><text>by
redesignating clauses (vi), (vii), and (viii) as clauses (vii), (viii), and
(ix), respectively, and</text>
</paragraph><paragraph id="id7812807A78264294872DD8A0690ABBBA"><enum>(2)</enum><text>by
inserting after clause (v) the following new clause:</text>
<quoted-block act-name="" id="id82859B8AC16B4DBE8C66DEA6F7887BDF" style="OLC">
<clause id="id08A67193AB604F0B8B2C98E9E9073AEF"><enum>(vi)</enum><text>the
credit determined under section
45N,</text>
</clause><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection><subsection id="id5B97C79596A0415EBCA8B98508218547"><enum>(b)</enum><header>Election to
expense advanced mine safety equipment allowable against
AMT</header><text>Subparagraph (C) of section 56(g)(4) is amended by adding at
the end the following new clause:</text>
<quoted-block act-name="" id="idA0658E607C0D4F2F8391BA5C1E17423C" style="OLC">
<clause id="idBD9C8F31BA4B4FFCAF8AAAA2366F549A"><enum>(vii)</enum><header>Special rule
for election to expense advanced mine safety equipment</header><text>Clause (i)
shall not apply to amounts deductible under section
179E.</text>
</clause><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="id6A52E560247C4859BCD66D09CA589B9B"><enum>(c)</enum><header>Effective
date</header><text>The amendments made by this section shall apply to taxable
years beginning after December 31, 2009.</text>
</subsection></section><section id="idC60B5453044442F28F6ADD8FEA78294A"><enum>624.</enum><header>Application of
continuous levy to employment tax liability of certain Federal
contractors</header>
<subsection id="idEFF3501B0E8D4EFAB5167043E89EAAEC"><enum>(a)</enum><header>In
general</header><text>Section 6330(h) is amended by inserting <quote>or if the
person subject to the levy (or any predecessor thereof) is a Federal contractor
that was identified as owing such employment taxes through the Federal Payment
Levy Program</quote> before the period at the end of the first sentence.</text>
</subsection><subsection id="idDD2C786344E6443792EFD2AACAEFD174"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to levies
issued after December 31, 2010.</text>
</subsection></section><enum>VII</enum><header>Determination
of budgetary effects</header>
<section commented="no" display-inline="no-display-inline" id="id19C7B92D2BDC4DCC8B34379273BD3E86" section-type="subsequent-section"><enum>701.</enum><header>Determination of
budgetary effects</header>
<subsection commented="no" display-inline="no-display-inline" id="id86E26EA1B2B54F179BD90A5B916EED44"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">The budgetary effects
of this Act, for the purpose of complying with the Statutory Pay-As-You-Go-Act
of 2010, shall be determined by reference to the latest statement titled
<quote>Budgetary Effects of PAYGO Legislation</quote> for this Act, submitted
for printing in the Congressional Record by the Chairman of the Senate Budget
Committee, provided that such statement has been submitted prior to the vote on
passage.</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="idF567DCFADF3445C69403EA2DCB9A6CE0"><enum>(b)</enum><header>Emergency
designation</header><text display-inline="yes-display-inline">Sections 201,
211, and 232 of this Act are designated as an emergency requirement pursuant to
section 4(g) of the Statutory Pay-As-You-Go Act of 2010 (Public Law 111–139; 2
U.S.C. 933(g)) and section 403(a) of S. Con. Res. 13 (111th Congress), the
concurrent resolution on the budget for fiscal year 2010. In the House of
Representatives, sections 201, 211, and 232 of this Act are designated as an
emergency for purposes of pay-as-you-go principles.</text>
</subsection></section>
Secretary