1.Short title; table of contents
(a)This Act may be cited as the Omnibus Trade Act of 2010
.
(b)The table of contents for this Act is as follows:
Sec. 1. Short title; table of contents.
TITLE I—Extension of trade adjustment assistance and health coverage improvement
Subtitle A—Extension of trade adjustment assistance
Sec. 101. Extension of trade adjustment assistance.
Sec. 102. Merit staffing for State administration of trade adjustment assistance.
Subtitle B—Health coverage improvement
Sec. 111. Improvement of the affordability of the credit.
Sec. 112. Payment for the monthly premiums paid prior to commencement of the advance payments of credit.
Sec. 113. TAA recipients not enrolled in training programs eligible for credit.
Sec. 114. TAA pre-certification period rule for purposes of determining whether there is a 63-day lapse in creditable coverage.
Sec. 115. Continued qualification of family members after certain events.
Sec. 116. Extension of COBRA benefits for certain TAA-eligible individuals and PBGC recipients.
Sec. 117. Addition of coverage through voluntary employees' beneficiary associations.
Sec. 118. Notice requirements.
TITLE II—Andean Trade Preferences Act
Sec. 201. Extension of Andean Trade Preference Act.
TITLE III—Offsets
Sec. 301. Customs user fees.
Sec. 302. Time for payment of corporate estimated taxes.
TITLE IV—Budgetary effects
Sec. 401. Compliance with PAYGO.
<enum>I</enum><header>Extension of trade adjustment assistance and health coverage improvement</header>
<subtitle id="HAAD1BB243F3B4F2589B22FB9222511BB"><enum>A</enum><header>Extension of trade adjustment assistance</header>
<section id="H3D8BCC802B50423BBE9B2AC415E8FFB3" section-type="subsequent-section"><enum>101.</enum><header>Extension of trade adjustment assistance</header>
<subsection id="H83AEC798589E43E7A0583698C1379092"><enum>(a)</enum><header>In general</header><text>Section 1893(a) of the Trade and Globalization Adjustment Assistance Act of 2009 (Public Law 111–5; 123 Stat. 422) is amended by striking <quote>January 1, 2011</quote> each place it appears and inserting <quote>Febrary 13, 2011</quote>.</text></subsection>
<subsection id="H5CB19697AFC645BCAF165A7C3B594989"><enum>(b)</enum><header>Application of prior law</header><text>Section 1893(b) of the Trade and Globalization Adjustment Assistance Act of 2009 (Public Law 111–5; 123 Stat. 422 (19 U.S.C. 2271 note prec.)) is amended to read as follows:</text>
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<subsection id="HC94A287AEB4A472597BD85701D00C64E"><enum>(b)</enum><header>Application of prior law</header><text>Chapters 2, 3, 4, 5, and 6 of title II of the Trade Act of 1974 (19 U.S.C. 2271 et seq.) shall be applied and administered beginning February 13, 2011, as if the amendments made by this subtitle (other than part VI) had never been enacted, except that in applying and administering such chapters—</text>
<paragraph id="HE896EEAE1BE9407C83F5D72B52E3A5A3"><enum>(1)</enum><text>section 245 of that Act shall be applied and administered by substituting <quote>February 12, 2012</quote> for <quote>December 31, 2007</quote>;</text></paragraph>
<paragraph id="H0037697AA73B43E2B61CB6D18719E53C"><enum>(2)</enum><text>section 246(b)(1) of that Act shall be applied and administered by substituting <quote>February 12, 2012</quote> for <quote>the date that is 5 years</quote> and all that follows through <quote>State</quote>;</text></paragraph>
<paragraph commented="no" id="H8E665289E8554D9D9AC2189DC7C8F1F0"><enum>(3)</enum><text>section 256(b) of that Act shall be applied and administered by substituting <quote>the 1-year period beginning February 13, 2011, and ending February 12, 2012,</quote> for <quote>each of fiscal years 2003 through 2007, and $4,000,000 for the 3-month period beginning on October 1, 2007,</quote>;</text></paragraph>
<paragraph commented="no" id="H4D5763797C5F42F3BFD41EAC970915F8"><enum>(4)</enum><text>section 298(a) of that Act shall be applied and administered by substituting <quote>the 1-year period beginning February 13, 2011, and ending February 12, 2012,</quote> for <quote>each of the fiscal years</quote> and all that follows through <quote>October 1, 2007</quote>; and</text></paragraph>
<paragraph id="H75F07B2EF81C47C297070CD5CF2AE37E"><enum>(5)</enum><text>subject to subsection (a)(2), section 285 of that Act shall be applied and administered—</text>
<subparagraph id="H84B518536F1E46C79B65D8FBA469AFB0"><enum>(A)</enum><text>in subsection (a), by substituting <quote>February 12, 2011</quote> for <quote>December 31, 2007</quote> each place it appears; and</text></subparagraph>
<subparagraph id="H1021035A203D4DF0AA0F879CD49C5244"><enum>(B)</enum><text>by applying and administering subsection (b) as if it read as follows:</text>
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<subsection id="H1838ACD89AD141D4B5446C8019B3D577"><enum>(b)</enum><header>Other assistance</header>
<paragraph id="H3BDBCF6A6D804CEE82C4EB8421088F37"><enum>(1)</enum><header>Assistance for firms</header>
<subparagraph id="H9F7EF3E4142947F2B76BAFFCF3379824"><enum>(A)</enum><header>In general</header><text>Except as provided in subparagraph (B), assistance may not be provided under chapter 3 after February 12, 2012.</text></subparagraph>
<subparagraph id="H1A8DDA0712AF40478B681C3D05A4889D"><enum>(B)</enum><header>Exception</header><text>Notwithstanding subparagraph (A), any assistance approved under chapter 3 on or before February 12, 2012, may be provided—</text>
<clause id="HFB8D4A2F62B643C488CE33AC50D30ECC"><enum>(i)</enum><text>to the extent funds are available pursuant to such chapter for such purpose; and</text></clause>
<clause id="HA60588C3C00C4FD58B41E222701B5E2B"><enum>(ii)</enum><text>to the extent the recipient of the assistance is otherwise eligible to receive such assistance.</text></clause></subparagraph></paragraph>
<paragraph id="HB6C8109CF0C7484E98780FCA3556F934"><enum>(2)</enum><header>Farmers</header>
<subparagraph id="H9F7CC60DA04F47ACBEA488E6B8561A5F"><enum>(A)</enum><header>In general</header><text>Except as provided in subparagraph (B), assistance may not be provided under chapter 6 after February 12, 2012.</text></subparagraph>
<subparagraph id="HBC706714B8DE4C0D90EB81F8BCD0115A"><enum>(B)</enum><header>Exception</header><text>Notwithstanding subparagraph (A), any assistance approved under chapter 6 on or before February 12, 2012, may be provided—</text>
<clause id="H404F98B20B6F4F8FA6960EFFF4E89AD0"><enum>(i)</enum><text>to the extent funds are available pursuant to such chapter for such purpose; and</text></clause>
<clause id="H222845EACF7341BD93F82CFD51386D01"><enum>(ii)</enum><text>to the extent the recipient of the assistance is otherwise eligible to receive such assistance.</text></clause></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection>
<subsection id="H548986BFAE3147A7A8A39412E7381DBF"><enum>(c)</enum><header>Conforming amendments</header>
<paragraph id="HDB91E0C667BC41B588DD1FDC52BAE090"><enum>(1)</enum><text>Section 236(a)(2)(A) of the Trade Act of 1974 (19 U.S.C. 2296(a)(2)(A)) is amended to read as follows:</text>
<quoted-block display-inline="no-display-inline" id="HB6B90190361A4808A652E865E9EA823B" style="OLC">
<paragraph id="H71E6525E4CF74C87B93FC40DDAD33D6D" indent="up1"><enum>(2)</enum>
<subparagraph commented="no" display-inline="yes-display-inline" id="HC4FFDFDE3CFE4907AE62BD5B2ED18F32"><enum>(A)</enum><text>The total amount of payments that may be made under paragraph (1) shall not exceed—</text>
<clause id="HCFFEE075D8CA403BB9689B7D2805FB3F" indent="up1"><enum>(i)</enum><text>$575,000,000 for fiscal year 2010; and</text></clause>
<clause id="H21582CCA7B064938A5B1F66B768F8F20" indent="up1"><enum>(ii)</enum><text>$66,500,000 for the 6-week period beginning January 1, 2011, and ending February 12, 2011.</text></clause></subparagraph></paragraph><after-quoted-block>. </after-quoted-block></quoted-block></paragraph>
<paragraph id="HBC3DB1F9547346E0BE700A0C2373D054"><enum>(2)</enum><text>Section 245(a) of the Trade Act of 1974 (19 U.S.C. 2317(a)) is amended by striking <quote>December 31, 2010</quote> and inserting <quote>February 12, 2011</quote>.</text></paragraph>
<paragraph commented="no" id="H22A130A6F50D49C99464A67CECBD68F8"><enum>(3)</enum><text>Section 246(b)(1) of the Trade Act of 1974 (19 U.S.C. 2318(b)(1)) is amended by striking <quote>December 31, 2010</quote> and inserting <quote>February 12, 2011</quote>.</text></paragraph>
<paragraph id="HC10736AD64434C6F9E7C7C98053D764A"><enum>(4)</enum><text>Section 255(a) of the Trade Act of 1974 (19 U.S.C. 2345(a)) is amended—</text>
<subparagraph id="H55DDA8DE3DBD4E489D450DD1FF9226AB"><enum>(A)</enum><text>in the first sentence to read as follows: <quote>There are authorized to be appropriated to the Secretary to carry out the provisions of this chapter $50,000,000 for fiscal year 2010 and $5,800,000 for the 6-week period beginning January 1, 2011, and ending February 12, 2011.</quote>; and</text></subparagraph>
<subparagraph id="H1F9611C94FEC4CA8BE220A956D6D2012"><enum>(B)</enum><text>in paragraph (1), by striking <quote>December 31, 2010</quote> and inserting <quote>February 12, 2011</quote>.</text></subparagraph></paragraph>
<paragraph id="H6824CF4A924E47B19B400F10D7337499"><enum>(5)</enum><text>Section 275(f) of the Trade Act of 1974 (19 U.S.C. 2371d(f)) is amended by striking <quote>2011</quote> and inserting <quote>and annually thereafter</quote>.</text></paragraph>
<paragraph id="H4D2C7433CBF04F2D8CA735A63B4A3EDE"><enum>(6)</enum><text>Section 276(c)(2) of the Trade Act of 1974 (19 U.S.C. 2371e(c)(2)) is amended to read as follows:</text>
<quoted-block display-inline="no-display-inline" id="H8125B718F0924B3582C091CA54B8AAF3" style="OLC">
<paragraph commented="no" display-inline="no-display-inline" id="HBD59694017DC4E9B89987BE9C8004A8A"><enum>(2)</enum><header display-inline="yes-display-inline">Funds to be used</header><text display-inline="yes-display-inline">Of the funds appropriated pursuant to section 277(c), the Secretary may make available, to provide grants to eligible communities under paragraph (1), not more than—</text>
<subparagraph commented="no" display-inline="no-display-inline" id="HE634A49EE03948199BC9B37BF7624193"><enum>(A)</enum><text display-inline="yes-display-inline">$25,000,000 for fiscal year 2010; and</text></subparagraph>
<subparagraph commented="no" display-inline="no-display-inline" id="H99770377AEB742469AF5C4D17588660A"><enum>(B)</enum><text display-inline="yes-display-inline">$2,900,000 for the 6-week period beginning January 1, 2011, and ending February 12, 2011.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph>
<paragraph id="H8AA74E2D62CB469FB771ECE33FBB2B18"><enum>(7)</enum><text>Section 277(c) of the Trade Act of 1974 (19 U.S.C. 2371f(c)) is amended—</text>
<subparagraph id="HDDAE593A46F54EA999C9E1A90C202254"><enum>(A)</enum><text>by amending paragraph (1) to read as follows:</text>
<quoted-block display-inline="no-display-inline" id="HC71D044D9E884E928B4DC3BB7A6158E1" style="OLC">
<paragraph commented="no" display-inline="no-display-inline" id="HABF2F86A38434EB3B8281C71571C269A"><enum>(1)</enum><header display-inline="yes-display-inline">In general</header><text display-inline="yes-display-inline">There are authorized to be appropriated to the Secretary to carry out this subchapter—</text>
<subparagraph commented="no" display-inline="no-display-inline" id="H40A26B06652B4370AB688BC0709C74A4"><enum>(A)</enum><text display-inline="yes-display-inline">$150,000,000 for fiscal year 2010; and</text></subparagraph>
<subparagraph commented="no" display-inline="no-display-inline" id="H34CFF278BE54462ABA8B756E1201B821"><enum>(B)</enum><text display-inline="yes-display-inline">$17,3000 for the 6-week period beginning January 1, 2011 and ending February 12, 2011.</text></subparagraph></paragraph><after-quoted-block>; and</after-quoted-block></quoted-block></subparagraph>
<subparagraph id="H1A40B1F7EFFB4DE7A0745C80160AC8CE"><enum>(B)</enum><text display-inline="yes-display-inline">in paragraph (2)(A), by striking <quote>December 31, 2010</quote> and inserting <quote>February 12, 2011</quote>.</text></subparagraph></paragraph>
<paragraph commented="no" id="H4F093C43D96B482BB766CCD60B6F64BD"><enum>(8)</enum><text>Section 278(e) of the Trade Act of 1974 (19 U.S.C. 2372(e)) is amended by striking <quote>2011</quote> and inserting <quote>and annually thereafter</quote>.</text></paragraph>
<paragraph commented="no" id="H4D2F43A3529542B78D348A7315A8C2CD"><enum>(9)</enum><text>Section 279A(h)(2) of the Trade Act of 1974 (19 U.S.C. 2373(h)(2)) is amended by striking <quote>2011</quote> and inserting <quote>and annually thereafter</quote>.</text></paragraph>
<paragraph id="H3DAE03E71BDA476282301DF6A5F85FE6"><enum>(10)</enum><text>Section 279B(a) of the Trade Act of 1974 (19 U.S.C. 2373a(a)) is amended to read as follows:</text>
<quoted-block display-inline="no-display-inline" id="H8476E575F1D544AAA5DF4D101D26A7D5" style="OLC">
<subsection commented="no" display-inline="no-display-inline" id="H458AAB76889641248D0345A5600BB820"><enum>(a)</enum><header display-inline="yes-display-inline">In general</header>
<paragraph commented="no" display-inline="no-display-inline" id="H8438FEDCBCA240AD99F8C7BF9B2B5A79"><enum>(1)</enum><header>Authorization</header><text display-inline="yes-display-inline">There are authorized to be appropriated to the Secretary of Labor to carry out the Sector Partnership Grant program under section 279A—</text>
<subparagraph commented="no" display-inline="no-display-inline" id="H6B12EBF023074F11AAC56EC74B632B02"><enum>(A)</enum><text display-inline="yes-display-inline">$40,000,000 for fiscal year 2010; and</text></subparagraph>
<subparagraph commented="no" display-inline="no-display-inline" id="HCF5E85F1736C425DABD735C66BFDEE7A"><enum>(B)</enum><text display-inline="yes-display-inline">$4,600,000 for the 6-week period beginning January 1, 2011, and ending February 12, 2011.</text></subparagraph></paragraph>
<paragraph commented="no" display-inline="no-display-inline" id="H0CEAC4BA090349648FD0E6CCD44A2A48"><enum>(2)</enum><header>Availability of appropriations</header><text display-inline="yes-display-inline">Funds appropriated pursuant to this section shall remain available until expended.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph>
<paragraph id="HF0547BBB36AC4A9AA3093232BEF0EDFD"><enum>(11)</enum><text>Section 285 of the Trade Act of 1974 (19 U.S.C. 2271 note) is amended—</text>
<subparagraph id="H0751E434F1C44189AD02F6F6A129405D"><enum>(A)</enum><text>by striking <quote>December 31, 2010</quote> each place it appears and inserting <quote>February 12, 2011</quote>; and</text></subparagraph>
<subparagraph id="H92B31F073F424C4A8C46C2ADF6A343DC"><enum>(B)</enum><text>in subsection (a)(2)(A), by inserting <quote>pursuant to petitions filed under section 221 before February 12, 2011</quote> after <quote>title</quote>.</text></subparagraph></paragraph>
<paragraph id="HC513181FECA045CA971D783AD5ACA458"><enum>(12)</enum><text>Section 298(a) of the Trade Act of 1974 (19 U.S.C. 2401g(a)) is amended by striking <quote>$90,000,000 for each of the fiscal years 2009 and 2010, and $22,500,000 for the period beginning October 1, 2010, and ending December 31, 2010</quote> and inserting <quote>$10,400,000 for the 6-week period beginning January 1, 2011, and ending February 12, 2011</quote>.</text></paragraph>
<paragraph id="H9C16A0BDE1E24821978589E03EE65917"><enum>(13)</enum><text>The table of contents for the Trade Act of 1974 is amended by striking the item relating to section 235 and inserting the following:</text>
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<toc>
<toc-entry bold="off" level="section">Sec. 235. Employment and case management services.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection>
<subsection id="H8623666F081C40FEB2A6762ED94E8B97"><enum>(d)</enum><header>Effective date</header><text>The amendments made by this section shall take effect on January 1, 2011.</text></subsection></section>
<section id="H0613F2EC41FC4E579ED2C2D7C9FD5B6D"><enum>102.</enum><header>Merit staffing for State administration of trade adjustment assistance</header>
<subsection id="H78E12C93F66E4961B67A0EC903861D5C"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Notwithstanding section 618.890(b) of title 20, Code of Federal Regulations, or any other provision of law, the single transition deadline for implementing the merit-based State personnel staffing requirements contained in section 618.890(a) of title 20, Code of Federal Regulations, shall not be earlier than February 12, 2011.</text></subsection>
<subsection id="H2AC2E5042EC24572A2A33F6D03A74243"><enum>(b)</enum><header>Effective date</header><text>This section shall take effect on December 14, 2010.</text></subsection></section></subtitle>
<subtitle id="HF375C35C2D604C6E9209C08F4213A17E"><enum>B</enum><header>Health coverage improvement</header>
<section id="HF1A3F53BF1E14AF68B07DE8DC18044BB"><enum>111.</enum><header>Improvement of the affordability of the credit</header>
<subsection id="H340B5324FE7B458691A314A261376841"><enum>(a)</enum><header>In general</header><text>Section 35(a) of the Internal Revenue Code of 1986 is amended by striking <quote>January 1, 2011</quote> and inserting <quote>February 13, 2011</quote>.</text></subsection>
<subsection id="HE246FD90498C421891C6D537021FD228"><enum>(b)</enum><header>Conforming amendment</header><text>Section 7527(b) of such Code is amended by striking <quote>January 1, 2011</quote> and inserting <quote>February 13, 2011</quote>.</text></subsection>
<subsection commented="no" id="H8A551099A8E54E08A6A1FB57F6CB3DBA"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to coverage months beginning after December 31, 2010.</text></subsection></section>
<section id="H8C8A3219EDB74A9CAB8357A2630D9696"><enum>112.</enum><header>Payment for the monthly premiums paid prior to commencement of the advance payments of credit</header>
<subsection id="HF5DB990031E8426F977969609CA5946F"><enum>(a)</enum><header>In general</header><text>Section 7527(e) of the Internal Revenue Code of 1986 is amended by striking <quote>January 1, 2011</quote> and inserting <quote>February 13, 2011</quote>.</text></subsection>
<subsection id="H6F2B2ED671CF49EE8FC9F79B1BDC75EE"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to coverage months beginning after December 31, 2010.</text></subsection></section>
<section id="H091942D831744E55984B4235990F9986"><enum>113.</enum><header>TAA recipients not enrolled in training programs eligible for credit</header>
<subsection id="H5E3F64D7792E4ACBAB16AE3FFCEDFA18"><enum>(a)</enum><header>In general</header><text>Section 35(c)(2)(B) of the Internal Revenue Code of 1986 is amended by striking <quote>January 1, 2011</quote> and inserting <quote>February 13, 2011</quote>.</text></subsection>
<subsection id="H5220FAB480BE47C18C70F92F54E3BDD1"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to coverage months beginning after December 31, 2010.</text></subsection></section>
<section id="HE2BFE6B2967C4BF6BC78F2DE17840F62"><enum>114.</enum><header>TAA pre-certification period rule for purposes of determining whether there is a 63-day lapse in creditable coverage</header>
<subsection id="H4852D94F15314111A43FFC3CDF7B2775"><enum>(a)</enum><header>IRC amendment</header><text>Section 9801(c)(2)(D) of the Internal Revenue Code of 1986 is amended by striking <quote>January 1, 2011</quote> and inserting <quote>February 13, 2011</quote>.</text></subsection>
<subsection id="H6156B32CBBE04509A0C92E916EA29915"><enum>(b)</enum><header>ERISA amendment</header><text>Section 701(c)(2)(C) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1181(c)(2)(C)) is amended by striking <quote>January 1, 2011</quote> and inserting <quote>February 13, 2011</quote>.</text></subsection>
<subsection id="H0B23D795FA684C4AA374569E94C3373E"><enum>(c)</enum><header>PHSA amendment</header><text>Section 2701(c)(2)(C) of the Public Health Service Act (as in effect for plan years beginning before January 1, 2014) is amended by striking <quote>January 1, 2011</quote> and inserting <quote>February 13, 2011</quote>.</text></subsection>
<subsection id="H8680508F27F94EACBF45475BBD6CA8BC"><enum>(d)</enum><header>Effective date</header><text>The amendments made by this section shall apply to plan years beginning after December 31, 2010.</text></subsection></section>
<section id="H89E52BA80984413BBD2B384F393F82BA"><enum>115.</enum><header>Continued qualification of family members after certain events</header>
<subsection id="HEFA0633DBC624DABB04B39DB9505768D"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 35(g)(9) of the Internal Revenue Code of 1986, as added by section 1899E(a) of the American Recovery and Reinvestment Tax Act of 2009 (relating to continued qualification of family members after certain events), is amended by striking <quote>January 1, 2011</quote> and inserting <quote>February 13, 2011</quote>.</text></subsection>
<subsection id="H12CA57C102B843BC911783AE14EE7EC2"><enum>(b)</enum><header>Conforming amendment</header><text>Section 173(f)(8) of the Workforce Investment Act of 1998 (29 U.S.C. 2918(f)(8)) is amended by striking <quote>January 1, 2011</quote> and inserting <quote>February 13, 2011</quote>.</text></subsection>
<subsection id="HDEB455805F3D44FEA769ED8864A888EC"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to months beginning after December 31, 2010.</text></subsection></section>
<section id="HF4D7D7518911496A830F035F69C33FDE"><enum>116.</enum><header>Extension of COBRA benefits for certain TAA-eligible individuals and PBGC recipients</header>
<subsection id="H0E6AB189E7B64359835A12C75EA53B1A"><enum>(a)</enum><header>ERISA amendments</header>
<paragraph id="H97B1DDFD615647DEBF2B719B70BC25DC"><enum>(1)</enum><header>PBGC recipients</header><text>Section 602(2)(A)(v) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1162(2)(A)(v)) is amended by striking <quote>December 31, 2010</quote> and inserting <quote>February 12, 2011</quote>.</text></paragraph>
<paragraph id="H8018E59DA645478196F4F24BC397F3B4"><enum>(2)</enum><header>TAA-eligible individuals</header><text>Section 602(2)(A)(vi) of such Act (29 U.S.C. 1162(2)(A)(vi)) is amended by striking <quote>December 31, 2010</quote> and inserting <quote>February 12, 2011</quote>.</text></paragraph></subsection>
<subsection id="HF8522D270EA3447F8AC57F98C74ABBD2"><enum>(b)</enum><header>IRC amendments</header>
<paragraph id="H9EC8E5221A1846CE92C8BCB4B3B5B20D"><enum>(1)</enum><header>PBGC recipients</header><text>Section 4980B(f)(2)(B)(i)(V) of the Internal Revenue Code of 1986 is amended by striking <quote>December 31, 2010</quote> and inserting <quote>February 12, 2011</quote>.</text></paragraph>
<paragraph id="HFEA95BD8F7F1492E95DC7852CEF2031B"><enum>(2)</enum><header>TAA-eligible individuals</header><text>Section 4980B(f)(2)(B)(i)(VI) of such Code is amended by striking <quote>December 31, 2010</quote> and inserting <quote>February 12, 2011</quote>.</text></paragraph></subsection>
<subsection id="HCB14268C97C64CD3B68C49AA333DC002"><enum>(c)</enum><header>PHSA amendments</header><text>Section 2202(2)(A)(iv) of the Public Health Service Act (42 U.S.C. 300bb–2(2)(A)(iv)) is amended by striking <quote>December 31, 2010</quote> and inserting <quote>February 12, 2011</quote>.</text></subsection>
<subsection id="H13572E3AAE1C47358D7B8AFC5C7AEF5C"><enum>(d)</enum><header>Effective date</header><text>The amendments made by this section shall apply to periods of coverage which would (without regard to the amendments made by this section) end on or after December 31, 2010.</text></subsection></section>
<section id="HF86950A57284438A90532CFCCEC10109"><enum>117.</enum><header>Addition of coverage through voluntary employees' beneficiary associations</header>
<subsection id="H742DB1F77EC543E0AA9A2ABCF19AE509"><enum>(a)</enum><header>In general</header><text>Section 35(e)(1)(K) of the Internal Revenue Code of 1986 is amended by striking <quote>January 1, 2011</quote> and inserting <quote>February 13, 2012</quote>.</text></subsection>
<subsection id="H9BDAD868805848F5A314F4B2B0130317"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to coverage months beginning after December 31, 2010.</text></subsection></section>
<section id="H3FCA7DDB317144EEB6DFE9B7C243E041"><enum>118.</enum><header>Notice requirements</header>
<subsection id="H9D81B00FFFE24750A99088489F6E11BA"><enum>(a)</enum><header>In general</header><text>Section 7527(d)(2) of the Internal Revenue Code of 1986 is amended by striking <quote>January 1, 2011</quote> and inserting <quote>February 13, 2011</quote>.</text></subsection>
<subsection id="H13010EAAD56348A18C5102986147C966"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to certificates issued after December 31, 2010.</text></subsection></section></subtitle>
<enum>II</enum><header>Andean Trade Preferences Act</header>
<section id="H2A53DDF11CD24BDE82931D3E20A1D236" section-type="subsequent-section"><enum>201.</enum><header>Extension of Andean Trade Preference Act</header>
<subsection display-inline="no-display-inline" id="H758D7164F04A4BF89A3F2D6FDA193327"><enum>(a)</enum><header>Extension</header><text>Section 208(a)(1) of the Andean Trade Preference Act (19 U.S.C. 3206(a)(1)) is amended to read as follows:</text>
<quoted-block display-inline="no-display-inline" id="H931F3A8CEB8B4EEBA3542E449A57F0C6" style="OLC">
<paragraph id="H8D08DA49310E4A6BA4B0283577794E47"><enum>(1)</enum><text>remain in effect—</text>
<subparagraph id="H92C21F24E4904E33813EA608563D1BCD"><enum>(A)</enum><text>with respect to Colombia after February 12, 2011; and</text></subparagraph>
<subparagraph id="HD518735A3D3E4B4EB26BF20839E2BC98"><enum>(B)</enum><text>with respect to Peru after December 31, 2010;</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection>
<subsection display-inline="no-display-inline" id="HDE485E6196344BE5A987DD887B34BE03"><enum>(b)</enum><header>Ecuador</header><text>Section 208(a)(2) of the Andean Trade Preference Act (19 U.S.C. 3206(a)(2)) is amended by striking <quote>December 31, 2010</quote> and inserting <quote>February 12, 2011</quote>.</text></subsection>
<subsection id="H0EC51ACB23644215B8F7A1AB13C9361D"><enum>(c)</enum><header>Treatment of certain apparel articles</header><text display-inline="yes-display-inline">Section 204(b)(3)(E)(ii)(II) of the Andean Trade Preference Act (19 U.S.C. 3203(b)(3)) is amended (ii)(II), by striking <quote>December 31, 2010</quote> and inserting <quote>February 12, 2011</quote>.</text></subsection>
<subsection display-inline="no-display-inline" id="HBB0BF5DABC3F445785DBE4C0BDFD2F5F"><enum>(d)</enum><header>Annual report</header><text>Section 203(f)(1) of the Andean Trade Preference Act (19 U.S.C. 3202(f)(1)) is amended by striking <quote>every 2 years</quote> and inserting <quote>annually</quote>.</text></subsection></section>
<enum>III</enum><header>Offsets</header>
<section commented="no" display-inline="no-display-inline" id="H18208BFB3BD54F698589B35033490DBA"><enum>301.</enum><header>Customs user fees</header><text display-inline="no-display-inline">Section 13031(j)(3) of the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) is amended—</text>
<paragraph commented="no" id="H4E9F2099A9E341919ED3FFA20169F709"><enum>(1)</enum><text>in subparagraph (A), by striking <quote>September 30, 2019</quote> and inserting <quote>January 7, 2020</quote>; and</text></paragraph>
<paragraph commented="no" id="HEE776F681D2D4E61B72258C4657F2B87"><enum>(2)</enum><text>in subparagraph (B)(i), by striking <quote>September 30, 2019</quote> and inserting <quote>January 14, 2020</quote>.</text></paragraph></section>
<section commented="no" id="H78DC3658E1BB48A5AEE0E8EFDA7BA198"><enum>302.</enum><header>Time for payment of corporate estimated taxes</header><text display-inline="no-display-inline">The percentage under paragraph (2) of section 561 of the Hiring Incentives to Restore Employment Act in effect on the date of the enactment of this Act is increased by 4.5 percentage points.</text></section>
<enum>IV</enum><header>Budgetary effects</header>
<section commented="no" display-inline="no-display-inline" id="HF4765E12191245939ED127F2C0193EDE" section-type="subsequent-section"><enum>401.</enum><header>Compliance with PAYGO</header><text display-inline="no-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></section>
Speaker of the House of Representatives.Vice President of the United States and President of the Senate.