1.This Act may be cited as the
Trade Adjustment Assistance Extension
Act of 2010
.
2.The table of contents
for this Act is as follows:
Sec. 1. Short title.
Sec. 2. Table of contents.
Title I—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.
Subtitle C—Other modifications to Trade Adjustment
Assistance
Sec. 121. Community College and Career Training Grant
Program.
.
Title II—Offsets
Sec. 201. Customs user fees.
Sec. 202. Time for payment of corporate estimated
taxes.
Sec. 203. Compliance with PAYGO.
<enum>I</enum><header>Trade
Adjustment Assistance and health coverage improvement</header>
<subtitle id="HAA0C8AAEB7C541D98B4E40AFFA81F8C6"><enum>A</enum><header>Extension of Trade
Adjustment Assistance</header>
<section id="H36FC70982127461CBEDC631D1CD26ADF" section-type="subsequent-section"><enum>101.</enum><header>Extension of Trade
Adjustment Assistance</header>
<subsection id="H659FC88E29CF49DBA24832500725F254"><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>July
1, 2012</quote>.</text>
</subsection><subsection id="H9334B100ABFB471EA491467C85AD9505"><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>
<quoted-block display-inline="no-display-inline" id="H434FF793DFBD467494FD8F664EC9B445" style="OLC">
<subsection id="HB1286337CECF4E1CA4FB5613DD9C22ED"><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
July 1, 2012, 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="HC560C0D598134D3BBD8E06888BFD7985"><enum>(1)</enum><text>section 245 of
that Act shall be applied and administered by substituting <quote>June 30,
2013</quote> for <quote>December 31, 2007</quote>;</text>
</paragraph><paragraph id="H3512A1AA1601434D89316C80EF709B42"><enum>(2)</enum><text>section 246(b)(1)
of that Act shall be applied and administered by substituting <quote>June 30,
2013</quote> for <quote>the date that is 5 years</quote> and all that follows
through <quote>State</quote>;</text>
</paragraph><paragraph commented="no" id="H4FA6683437B243DF8AABD2BB354BAC8E"><enum>(3)</enum><text>section 256(b) of
that Act shall be applied and administered by substituting <quote>the 1-year
period beginning July 1, 2012, and ending June 30, 2013,</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="HF97889C289A14797807D618B0D5C57BD"><enum>(4)</enum><text>section 298(a) of
that Act shall be applied and administered by substituting <quote>the 1-year
period beginning July 1, 2012, and ending June 30, 2013,</quote> for
<quote>each of the fiscal years</quote> and all that follows through
<quote>October 1, 2007</quote>; and</text>
</paragraph><paragraph id="H3550ECCE62CD4CEEB3FF1E5EA63C4A74"><enum>(5)</enum><text>subject to
subsection (a)(2), section 285 of that Act shall be applied and
administered—</text>
<subparagraph id="H325FC508CCFD4F93A729AD15C53221B5"><enum>(A)</enum><text>in subsection (a),
by substituting <quote>June 30, 2013</quote> for <quote>December 31,
2007</quote> each place it appears; and</text>
</subparagraph><subparagraph id="H2E82320B70E144F2AF7BED7F1A83BE00"><enum>(B)</enum><text>by applying and
administering subsection (b) as if it read as follows:</text>
<quoted-block display-inline="no-display-inline" id="H532D6C1BDD3743208EEDF665A47EA9E8" style="OLC">
<subsection id="H0D830EEC1C8C4FD2B78DD10B4F3EC708"><enum>(b)</enum><header>Other
assistance</header>
<paragraph id="H49C7B69617164AB989C4A45F56857A88"><enum>(1)</enum><header>Assistance for
firms</header>
<subparagraph id="H0680FBFCAAFF47CC9D052C8E13284907"><enum>(A)</enum><header>In
general</header><text>Except as provided in subparagraph (B), assistance may
not be provided under chapter 3 after June 30, 2013.</text>
</subparagraph><subparagraph id="H00E918595E4442E9B17F18ED91FCE58A"><enum>(B)</enum><header>Exception</header><text>Notwithstanding
subparagraph (A), any assistance approved under chapter 3 on or before June 30,
2013, may be provided—</text>
<clause id="HAFCE2D9FAB1E42BFAD39E9EF61B2B350"><enum>(i)</enum><text>to the extent
funds are available pursuant to such chapter for such purpose; and</text>
</clause><clause id="H74F476FEA8E5439B9F72F4722F1B23F6"><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="H3DE8A354678A42A5A2BCE24B03C2B2A8"><enum>(2)</enum><header>Farmers</header>
<subparagraph id="HA98F7B01A570466AA5F57F9AC9EDD8B6"><enum>(A)</enum><header>In
general</header><text>Except as provided in subparagraph (B), assistance may
not be provided under chapter 6 after June 30, 2013.</text>
</subparagraph><subparagraph id="HAC72B1A953A9472EAD4BA9E1073DA312"><enum>(B)</enum><header>Exception</header><text>Notwithstanding
subparagraph (A), any assistance approved under chapter 6 on or before June 30,
2013, may be provided—</text>
<clause id="H7BE6EDFDD1E64B31B7645D075A765D32"><enum>(i)</enum><text>to the extent
funds are available pursuant to such chapter for such purpose; and</text>
</clause><clause id="H855E5FEA8B654FF7B62D2CB4311E1DD1"><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="HB8DAD756965D48BA965A8C1A15E59214"><enum>(c)</enum><header>Conforming
amendments</header>
<paragraph id="H608DFB41106F407DBAA79987169821C3"><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="HA032CB5B25BD4020876ECCCBDF1011A4" style="OLC">
<paragraph id="H98A7839C1DF849AAA26D08EB81DDF8DF" indent="up1"><enum>(2)</enum><subparagraph commented="no" display-inline="yes-display-inline" id="H533770FA0C3E4146A4DFF16752AC0B75"><enum>(A)</enum><text>The total amount of
payments that may be made under paragraph (1) shall not exceed—</text>
<clause id="HE0E92DE06E7E4D86B0E388E54D7C7922" indent="up1"><enum>(i)</enum><text>$575,000,000 for fiscal year 2011;
and</text>
</clause><clause id="H9DEF4C88E5B145D08523EA7D96357F76" indent="up1"><enum>(ii)</enum><text>$431,250,000 for the 9-month period
beginning October 1, 2011, and ending June 30,
2012.</text>
</clause></subparagraph></paragraph><after-quoted-block>. </after-quoted-block></quoted-block>
</paragraph><paragraph id="H506DB7C5285F4792947BF321C10ED7E3"><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>June 30,
2012</quote>.</text>
</paragraph><paragraph commented="no" id="H708A8D9FA3F04E0A837E51082D8ECFC8"><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>June 30,
2012</quote>.</text>
</paragraph><paragraph id="H3C205E825BB946F9B2A38C7A4E764F23"><enum>(4)</enum><text>Section 255(a) of
the Trade Act of 1974 (19 U.S.C. 2345(a)) is amended—</text>
<subparagraph id="HEF208D2581234C8E85850E091DBAF475"><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 2011 and $37,500,000 for the 9-month period beginning October 1,
2011, and ending June 30, 2012.</quote>; and</text>
</subparagraph><subparagraph id="H70B9A821FE0F41259A782C12D584CA91"><enum>(B)</enum><text>in paragraph (1),
by striking <quote>December 31, 2010</quote> and inserting <quote>June 30,
2012</quote>.</text>
</subparagraph></paragraph><paragraph id="H035446333D4545D6B20CC25B6F4DAEFE"><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>2013</quote>.</text>
</paragraph><paragraph id="HE1C1C26907744177A56B8AA9364F3502"><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="H464F28FA98A940509FAE9CCF8453737E" style="OLC">
<paragraph commented="no" display-inline="no-display-inline" id="H7ADF5DBCE4784D21B287691589B84EF5"><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="HD24D1958F4FD4C3488919171781573F1"><enum>(A)</enum><text display-inline="yes-display-inline">$25,000,000 for fiscal year 2011;
and</text>
</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="H5D9D348453FA44D0B284A7D9A7038E53"><enum>(B)</enum><text display-inline="yes-display-inline">$18,750,000 for the 9-month period
beginning October 1, 2011, and ending June 30,
2012.</text>
</subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph><paragraph id="HFD4B2A6114574A8380E80A1D23D04ABB"><enum>(7)</enum><text>Section 277(c) of
the Trade Act of 1974 (19 U.S.C. 2371f(c)) is amended—</text>
<subparagraph id="H788D7C0AFF224BD8998301D91ED7F961"><enum>(A)</enum><text>by amending
paragraph (1) to read as follows:</text>
<quoted-block display-inline="no-display-inline" id="HFA3EA236B9814D1581BC00EBF8A28C9B" style="OLC">
<paragraph commented="no" display-inline="no-display-inline" id="H8086B0B02ED8414091FC8B88DABFB2D2"><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="HFE861145F60A47E694B269B99280E296"><enum>(A)</enum><text display-inline="yes-display-inline">$150,000,000 for fiscal year 2011;
and</text>
</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="HFE22437879044A92BE2F458562B9D825"><enum>(B)</enum><text display-inline="yes-display-inline">$112,500,000 for the 9-month period
beginning October 1, 2011 and ending June 30,
2012.</text>
</subparagraph></paragraph><after-quoted-block>;
and</after-quoted-block></quoted-block>
</subparagraph><subparagraph id="H0F88AB7D73ED46B9B977EE0D2F63CFAE"><enum>(B)</enum><text display-inline="yes-display-inline">in paragraph (2)(A), by striking
<quote>December 31, 2010</quote> and inserting <quote>June 30,
2012</quote>.</text>
</subparagraph></paragraph><paragraph commented="no" id="H16F4E0402FF041CC850F62C127E1C4B5"><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>2013</quote>.</text>
</paragraph><paragraph commented="no" id="HB2546A4A447747F893754F1581986137"><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>2013</quote>.</text>
</paragraph><paragraph id="H4E25F5F2B38A4B3FA6DCFB757FDE7C07"><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="HAFFAD58D17D54363ACEF7C355B0137D7" style="OLC">
<subsection commented="no" display-inline="no-display-inline" id="H285FA07DA69548BFAFAB770896BDD830"><enum>(a)</enum><header display-inline="yes-display-inline">In general</header>
<paragraph commented="no" display-inline="no-display-inline" id="H46BA8CA53D8445D4A92B7CD1D4FDD9AA"><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="HCFC2005C5ABF4FE19BE92710A5648936"><enum>(A)</enum><text display-inline="yes-display-inline">$40,000,000 for fiscal year 2011;
and</text>
</subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="H52D4B743C0E74200A48A6502085D042E"><enum>(B)</enum><text display-inline="yes-display-inline">$30,000,000 for the 9-month period
beginning October 1, 2011, and ending June 30, 2012.</text>
</subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="H98020449B2DE464E82CAD845B6D98BD5"><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="H4E5A58ED1B9A4F3CB2BCD30C8AF12576"><enum>(11)</enum><text>Section 285 of
the Trade Act of 1974 (19 U.S.C. 2271 note) is amended—</text>
<subparagraph id="HA941B831ECCD4279A23F412E38365201"><enum>(A)</enum><text>by striking
<quote>December 31, 2010</quote> each place it appears and inserting
<quote>June 30, 2012</quote>; and</text>
</subparagraph><subparagraph id="H66DB240AD544402CADE9A1E2D91CE2AB"><enum>(B)</enum><text>in subsection
(a)(2)(A), by inserting <quote>pursuant to petitions filed under section 221
before July 1, 2012</quote> after <quote>title</quote>.</text>
</subparagraph></paragraph><paragraph id="HA7B24E790E864FB4B8B32BCED1141EA0"><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>$67,500,000 for the 9-month period beginning January 1,
2011, and ending September 30, 2011, and $67,500,000 for the 9-month period
beginning October 1, 2011, and ending June 30, 2012</quote>.</text>
</paragraph><paragraph id="H270E10E60CB94B01AF195BEF0FBBD82B"><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>
<quoted-block display-inline="no-display-inline" id="HC6F2C8F49F5B47D0BC8745A0B4EF3214" style="OLC">
<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="H448E85ECCF45405E87E81C16123A1631"><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="HC604A63A4A5F4E6C8998CB2163B4B5FC"><enum>102.</enum><header>Merit staffing
for State administration of Trade Adjustment Assistance</header>
<subsection id="HB799B0FC19A446D1850301A43B07947E"><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
June 30, 2012.</text>
</subsection><subsection id="HFA2A3FE7ACF84F0E9C987E7EE629D735"><enum>(b)</enum><header>Effective
date</header><text>This section shall take effect on December 14, 2010.</text>
</subsection></section></subtitle><subtitle id="H5FF5775B75334163A9E5DF58869A0E48"><enum>B</enum><header>Health coverage
improvement</header>
<section id="H215C5D67D4E745F4B2FD0D84C276EFE6"><enum>111.</enum><header>Improvement of
the affordability of the credit</header>
<subsection id="HD1F728E7690046AB951656C3C5237C48"><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>July 1,
2012</quote>.</text>
</subsection><subsection id="HDC6C4DF2ECFC4288971DF921870AB35C"><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>July 1,
2012</quote>.</text>
</subsection><subsection commented="no" id="HBFF13FE9CB544E198CD5DC994BFF0120"><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="H28FA426E3D944D85A043ED7013B10A8A"><enum>112.</enum><header>Payment for the
monthly premiums paid prior to commencement of the advance payments of
credit</header>
<subsection id="H83AD390561FB4F1EAC09D3372E0626B2"><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>July 1,
2012</quote>.</text>
</subsection><subsection id="HA0D1A3730AEA46109653147934630CBE"><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="H4E0CA533380F427DAC29F31F4FE7C26F"><enum>113.</enum><header>TAA recipients
not enrolled in training programs eligible for credit</header>
<subsection id="H367FF566012E4A49A1F6B3E727BC6A7F"><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>July
1, 2012</quote>.</text>
</subsection><subsection id="H787AECF05D3B43B98844AA500770F452"><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="H0372D5D110474D93875A1DF62A60582E"><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="HD41119A4BE0A447CB196BBE4AA1C0778"><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>July 1, 2012</quote>.</text>
</subsection><subsection id="H4436C896C4964476BC0FA82021ED3942"><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>July 1,
2012</quote>.</text>
</subsection><subsection id="HC7D164ACE37B46C7AA17B4159E420E04"><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>July 1,
2012</quote>.</text>
</subsection><subsection id="HEB2A12E778C74E72AC150E881B48A4D4"><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="HC5E94EFC47414E0DB0071D7F3D3B55E9"><enum>115.</enum><header>Continued
qualification of family members after certain events</header>
<subsection id="HE5EF53264337414C9429393383EE678B"><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>July 1, 2012</quote>.</text>
</subsection><subsection id="H74D1BFADF67340D081244B8B481DD5F4"><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>July 1, 2012</quote>.</text>
</subsection><subsection id="H981D114A0F00444FB0BFBD870DEF8450"><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="HFFD123C62C3748EDACE3C5D0A09926CC"><enum>116.</enum><header>Extension of
COBRA benefits for certain TAA-eligible individuals and PBGC
recipients</header>
<subsection id="H41D57EEB438D406EAFE3C0D1A5E79781"><enum>(a)</enum><header>ERISA
amendments</header>
<paragraph id="HCC0241AD94DF4F7295B7CE358E3E3884"><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>June 30,
2012</quote>.</text>
</paragraph><paragraph id="H98998CE6F0374344A143E28AE4205803"><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>June 30, 2012</quote>.</text>
</paragraph></subsection><subsection id="HCD1F7E6C817048AAA6149EB3F853C710"><enum>(b)</enum><header>IRC
amendments</header>
<paragraph id="H639A4709A862467EA0A00A2D4F51DDAE"><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>June 30, 2012</quote>.</text>
</paragraph><paragraph id="H3B4850E759A8483B98E82E057CC3564C"><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>June 30,
2012</quote>.</text>
</paragraph></subsection><subsection id="H47C94C9B5D114B8EBB3B1C6E877A7E97"><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>June 30, 2012</quote>.</text>
</subsection><subsection id="H46355E61A65D443BA2A35037BAEDA0A2"><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="H00411E19D2F6413FBB9D4749E0B2FDEC"><enum>117.</enum><header>Addition of
coverage through voluntary employees' beneficiary associations</header>
<subsection id="HFBE2EE6F78E9442FB39FFA1025CA74D2"><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>July
1, 2012</quote>.</text>
</subsection><subsection id="H1C6B54C2FF87487988FB37EFCFE7EB68"><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="H694925A4729142409E96A624F9A5C545"><enum>118.</enum><header>Notice
requirements</header>
<subsection id="H1824CDAFD6B543B8BC501B0B8CDA70F2"><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>July
1, 2012</quote>.</text>
</subsection><subsection id="HDE19343B6D5442DAA9D5B6632C5563BD"><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><subtitle id="HC9E1368C829F473B833118ECFCCB1E13"><enum>C</enum><header>Other
modifications to Trade Adjustment Assistance</header>
<section display-inline="no-display-inline" id="H717A932B2AE8444599F97DFE7EF44420"><enum>121.</enum><header>Community
College and Career Training Grant Program</header>
<subsection id="H2626A630F38949AFA1F5A1C6DDE6D3F6"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">Section 278(a) of the
Trade Act of 1974 (19 U.S.C. 2372(a)) is amended by adding at the end the
following:</text>
<quoted-block display-inline="no-display-inline" id="H19D1DBABB52F41F794C17CFA44E2DF25" style="OLC">
<paragraph id="H41AE37E0F8B54552B87257C9B4D7CF8D"><enum>(3)</enum><header>Rule of
construction</header><text display-inline="yes-display-inline">For purposes of
this section, any reference to <quote>workers</quote>, <quote>workers eligible
for training under section 236</quote>, or any other reference to workers under
this section shall be deemed to include individuals who are, or are likely to
become, eligible for unemployment compensation as defined in section 85(b) of
the Internal Revenue Code of 1986, or who remain unemployed after exhausting
all rights to such
compensation.</text>
</paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="HF492EB614E4F49E9BCB645EAFC75E7F7"><enum>(b)</enum><header>Authorization of
appropriations</header><text>Section 279 of the Trade Act of 1974 (19 U.S.C.
2372a) is amended—</text>
<paragraph id="HAD836FC34BF1442984FDBBEB9F64D0B5"><enum>(1)</enum><text>in subsection (a),
by striking the last sentence; and</text>
</paragraph><paragraph id="HF54121F07D85406087AE6D1421E1165D"><enum>(2)</enum><text>by adding at the
end the following:</text>
<quoted-block display-inline="no-display-inline" id="H3160E4D8562F4C4C92D288B915DCDA17" style="OLC">
<subsection id="HD49D9FF4438649048FA42821A8AF8A62"><enum>(c)</enum><header>Administrative
and related costs</header><text display-inline="yes-display-inline">The
Secretary may retain not more than 5 percent of the funds appropriated under
subsection (b) for each fiscal year to administer, evaluate, and establish
reporting systems for the Community College and Career Training Grant program
under section 278.</text>
</subsection><subsection id="HEFFACF6DB2874151A73D4E5BCEB5BD4C"><enum>(d)</enum><header>Supplement not
supplant</header><text display-inline="yes-display-inline">Funds appropriated
under subsection (b) shall be used to supplement and not supplant other
Federal, State, and local public funds expended to support community college
and career training programs.</text>
</subsection><subsection id="H25F8127138DC4CE498149932AB416D08"><enum>(e)</enum><header>Availability</header><text display-inline="yes-display-inline">Funds appropriated under subsection (b)
shall remain available for the fiscal year for which the funds are appropriated
and the subsequent fiscal
year.</text>
</subsection><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph></subsection></section></subtitle><enum>II</enum><header>Offsets</header>
<section commented="no" display-inline="no-display-inline" id="H7127400964664CE0A2B5AAF4A639B7AA"><enum>201.</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="H35A1FD25F41E42D5A33B269C5ABCDAD6"><enum>(1)</enum><text>in subparagraph
(A), by striking <quote>September 30, 2019</quote> and inserting <quote>March
31, 2020</quote>; and</text>
</paragraph><paragraph commented="no" id="H0FA6EFF67059410FB7BE307FF8E25507"><enum>(2)</enum><text>in subparagraph
(B)(i), by striking <quote>September 30, 2019</quote> and inserting
<quote>April 30, 2020</quote>.</text>
</paragraph></section><section id="H9DCDD634B1F34B8D8D9CA1182868A24F"><enum>202.</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><section id="H54C155511E3343E58C3D93400819B475"><enum>203.</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 House Budget
Committee, provided that such statement has been submitted prior to the vote on
passage.</text>
</section>