[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8 Enrolled Bill (ENR)]

        H.R.8

                      One Hundred Twelfth Congress

                                 of the

                        United States of America


                          AT THE SECOND SESSION

          Begun and held at the City of Washington on Tuesday,
            the third day of January, two thousand and twelve


                                 An Act


 
         Entitled the ``American Taxpayer Relief Act of 2012''.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,
SECTION 1. SHORT TITLE, ETC.
    (a) Short Title.--This Act may be cited as the ``American Taxpayer 
Relief Act of 2012''.
    (b) Amendment of 1986 Code.--Except as otherwise expressly 
provided, whenever in this Act an amendment or repeal is expressed in 
terms of an amendment to, or repeal of, a section or other provision, 
the reference shall be considered to be made to a section or other 
provision of the Internal Revenue Code of 1986.
    (c) Table of Contents.--The table of contents for this Act is as 
follows:

Sec. 1. Short title, etc.

                       TITLE I--GENERAL EXTENSIONS

Sec. 101. Permanent extension and modification of 2001 tax relief.
Sec. 102. Permanent extension and modification of 2003 tax relief.
Sec. 103. Extension of 2009 tax relief.
Sec. 104. Permanent alternative minimum tax relief.

                   TITLE II--INDIVIDUAL TAX EXTENDERS

Sec. 201. Extension of deduction for certain expenses of elementary and 
          secondary school teachers.
Sec. 202. Extension of exclusion from gross income of discharge of 
          qualified principal residence indebtedness.
Sec. 203. Extension of parity for exclusion from income for employer-
          provided mass transit and parking benefits.
Sec. 204. Extension of mortgage insurance premiums treated as qualified 
          residence interest.
Sec. 205. Extension of deduction of State and local general sales taxes.
Sec. 206. Extension of special rule for contributions of capital gain 
          real property made for conservation purposes.
Sec. 207. Extension of above-the-line deduction for qualified tuition 
          and related expenses.
Sec. 208. Extension of tax-free distributions from individual retirement 
          plans for charitable purposes.
Sec. 209. Improve and make permanent the provision authorizing the 
          Internal Revenue Service to disclose certain return and return 
          information to certain prison officials.

                    TITLE III--BUSINESS TAX EXTENDERS

Sec. 301. Extension and modification of research credit.
Sec. 302. Extension of temporary minimum low-income tax credit rate for 
          non-federally subsidized new buildings.
Sec. 303. Extension of housing allowance exclusion for determining area 
          median gross income for qualified residential rental project 
          exempt facility bonds.
Sec. 304. Extension of Indian employment tax credit.
Sec. 305. Extension of new markets tax credit.
Sec. 306. Extension of railroad track maintenance credit.
Sec. 307. Extension of mine rescue team training credit.
Sec. 308. Extension of employer wage credit for employees who are active 
          duty members of the uniformed services.
Sec. 309. Extension of work opportunity tax credit.
Sec. 310. Extension of qualified zone academy bonds.
Sec. 311. Extension of 15-year straight-line cost recovery for qualified 
          leasehold improvements, qualified restaurant buildings and 
          improvements, and qualified retail improvements.
Sec. 312. Extension of 7-year recovery period for motorsports 
          entertainment complexes.
Sec. 313. Extension of accelerated depreciation for business property on 
          an Indian reservation.
Sec. 314. Extension of enhanced charitable deduction for contributions 
          of food inventory.
Sec. 315. Extension of increased expensing limitations and treatment of 
          certain real property as section 179 property.
Sec. 316. Extension of election to expense mine safety equipment.
Sec. 317. Extension of special expensing rules for certain film and 
          television productions.
Sec. 318. Extension of deduction allowable with respect to income 
          attributable to domestic production activities in Puerto Rico.
Sec. 319. Extension of modification of tax treatment of certain payments 
          to controlling exempt organizations.
Sec. 320. Extension of treatment of certain dividends of regulated 
          investment companies.
Sec. 321. Extension of RIC qualified investment entity treatment under 
          FIRPTA.
Sec. 322. Extension of subpart F exception for active financing income.
Sec. 323. Extension of look-thru treatment of payments between related 
          controlled foreign corporations under foreign personal holding 
          company rules.
Sec. 324. Extension of temporary exclusion of 100 percent of gain on 
          certain small business stock.
Sec. 325. Extension of basis adjustment to stock of S corporations 
          making charitable contributions of property.
Sec. 326. Extension of reduction in S-corporation recognition period for 
          built-in gains tax.
Sec. 327. Extension of empowerment zone tax incentives.
Sec. 328. Extension of tax-exempt financing for New York Liberty Zone.
Sec. 329. Extension of temporary increase in limit on cover over of rum 
          excise taxes to Puerto Rico and the Virgin Islands.
Sec. 330. Modification and extension of American Samoa economic 
          development credit.
Sec. 331. Extension and modification of bonus depreciation.

                     TITLE IV--ENERGY TAX EXTENDERS

Sec. 401. Extension of credit for energy-efficient existing homes.
Sec. 402. Extension of credit for alternative fuel vehicle refueling 
          property.
Sec. 403. Extension of credit for 2- or 3-wheeled plug-in electric 
          vehicles.
Sec. 404. Extension and modification of cellulosic biofuel producer 
          credit.
Sec. 405. Extension of incentives for biodiesel and renewable diesel.
Sec. 406. Extension of production credit for Indian coal facilities 
          placed in service before 2009.
Sec. 407. Extension and modification of credits with respect to 
          facilities producing energy from certain renewable resources.
Sec. 408. Extension of credit for energy-efficient new homes.
Sec. 409. Extension of credit for energy-efficient appliances.
Sec. 410. Extension and modification of special allowance for cellulosic 
          biofuel plant property.
Sec. 411. Extension of special rule for sales or dispositions to 
          implement FERC or State electric restructuring policy for 
          qualified electric utilities.
Sec. 412. Extension of alternative fuels excise tax credits.

                          TITLE V--UNEMPLOYMENT

Sec. 501. Extension of emergency unemployment compensation program.
Sec. 502. Temporary extension of extended benefit provisions.
Sec. 503. Extension of funding for reemployment services and 
          reemployment and eligibility assessment activities.
Sec. 504. Additional extended unemployment benefits under the Railroad 
          Unemployment Insurance Act.

             TITLE VI--MEDICARE AND OTHER HEALTH EXTENSIONS

                     Subtitle A--Medicare Extensions

Sec. 601. Medicare physician payment update.
Sec. 602. Work geographic adjustment.
Sec. 603. Payment for outpatient therapy services.
Sec. 604. Ambulance add-on payments.
Sec. 605. Extension of Medicare inpatient hospital payment adjustment 
          for low-volume hospitals.
Sec. 606. Extension of the Medicare-dependent hospital (MDH) program.
Sec. 607. Extension for specialized Medicare Advantage plans for special 
          needs individuals.
Sec. 608. Extension of Medicare reasonable cost contracts.
Sec. 609. Performance improvement.
Sec. 610. Extension of funding outreach and assistance for low-income 
          programs.

                   Subtitle B--Other Health Extensions

Sec. 621. Extension of the qualifying individual (QI) program.
Sec. 622. Extension of Transitional Medical Assistance (TMA).
Sec. 623. Extension of Medicaid and CHIP Express Lane option.
Sec. 624. Extension of family-to-family health information centers.
Sec. 625. Extension of Special Diabetes Program for Type I diabetes and 
          for Indians.

                   Subtitle C--Other Health Provisions

Sec. 631. IPPS documentation and coding adjustment for implementation of 
          MS-DRGs.
Sec. 632. Revisions to the Medicare ESRD bundled payment system to 
          reflect findings in the GAO report.
Sec. 633. Treatment of multiple service payment policies for therapy 
          services.
Sec. 634. Payment for certain radiology services furnished under the 
          Medicare hospital outpatient department prospective payment 
          system.
Sec. 635. Adjustment of equipment utilization rate for advanced imaging 
          services.
Sec. 636. Medicare payment of competitive prices for diabetic supplies 
          and elimination of overpayment for diabetic supplies.
Sec. 637. Medicare payment adjustment for non-emergency ambulance 
          transports for ESRD beneficiaries.
Sec. 638. Removing obstacles to collection of overpayments.
Sec. 639. Medicare advantage coding intensity adjustment.
Sec. 640. Elimination of all funding for the Medicare Improvement Fund.
Sec. 641. Rebasing of State DSH allotments.
Sec. 642. Repeal of CLASS program.
Sec. 643. Commission on Long-Term Care.
Sec. 644. Consumer Operated and Oriented Plan program contingency fund.

              TITLE VII--EXTENSION OF AGRICULTURAL PROGRAMS

Sec. 701. 1-year extension of agricultural programs.
Sec. 702. Supplemental agricultural disaster assistance.

                  TITLE VIII--MISCELLANEOUS PROVISIONS

Sec. 801. Strategic delivery systems.
Sec. 802. No cost of living adjustment in pay of members of congress.

                       TITLE IX--BUDGET PROVISIONS

               Subtitle A--Modifications of Sequestration

Sec. 901. Treatment of sequester.
Sec. 902. Amounts in applicable retirement plans may be transferred to 
          designated Roth accounts without distribution.

                      Subtitle B--Budgetary Effects

Sec. 911. Budgetary effects.

                      TITLE I--GENERAL EXTENSIONS

    SEC. 101. PERMANENT EXTENSION AND MODIFICATION OF 2001 TAX RELIEF.
    (a) Permanent Extension.--
        (1) In general.--The Economic Growth and Tax Relief 
    Reconciliation Act of 2001 is amended by striking title IX.
        (2) Conforming amendment.--The Tax Relief, Unemployment 
    Insurance Reauthorization, and Job Creation Act of 2010 is amended 
    by striking section 304.
        (3) Effective date.--The amendments made by this subsection 
    shall apply to taxable, plan, or limitation years beginning after 
    December 31, 2012, and estates of decedents dying, gifts made, or 
    generation skipping transfers after December 31, 2012.
    (b) Application of Income Tax to Certain High-Income Taxpayers.--
        (1) Income tax rates.--
            (A) Treatment of 25-, 28-, and 33-percent rate brackets.--
        Paragraph (2) of section 1(i) is amended to read as follows:
        ``(2) 25-, 28-, and 33-percent rate brackets.--The tables under 
    subsections (a), (b), (c), (d), and (e) shall be applied--
            ``(A) by substituting `25%' for `28%' each place it appears 
        (before the application of subparagraph (B)),
            ``(B) by substituting `28%' for `31%' each place it 
        appears, and
            ``(C) by substituting `33%' for `36%' each place it 
        appears.''.
            (B) 35-percent rate bracket.--Subsection (i) of section 1 
        is amended by redesignating paragraph (3) as paragraph (4) and 
        by inserting after paragraph (2) the following new paragraph:
        ``(3) Modifications to income tax brackets for high-income 
    taxpayers.--
            ``(A) 35-percent rate bracket.--In the case of taxable 
        years beginning after December 31, 2012--
                ``(i) the rate of tax under subsections (a), (b), (c), 
            and (d) on a taxpayer's taxable income in the highest rate 
            bracket shall be 35 percent to the extent such income does 
            not exceed an amount equal to the excess of--

                    ``(I) the applicable threshold, over
                    ``(II) the dollar amount at which such bracket 
                begins, and

                ``(ii) the 39.6 percent rate of tax under such 
            subsections shall apply only to the taxpayer's taxable 
            income in such bracket in excess of the amount to which 
            clause (i) applies.
            ``(B) Applicable threshold.--For purposes of this 
        paragraph, the term `applicable threshold' means--
                ``(i) $450,000 in the case of subsection (a),
                ``(ii) $425,000 in the case of subsection (b),
                ``(iii) $400,000 in the case of subsection (c), and
                ``(iv) \1/2\ the amount applicable under clause (i) 
            (after adjustment, if any, under subparagraph (C)) in the 
            case of subsection (d).
            ``(C) Inflation adjustment.--For purposes of this 
        paragraph, with respect to taxable years beginning in calendar 
        years after 2013, each of the dollar amounts under clauses (i), 
        (ii), and (iii) of subparagraph (B) shall be adjusted in the 
        same manner as under paragraph (1)(C)(i), except that 
        subsection (f)(3)(B) shall be applied by substituting `2012' 
        for `1992'.''.
        (2) Phaseout of personal exemptions and itemized deductions.--
            (A) Overall limitation on itemized deductions.--Section 68 
        is amended--
                (i) by striking subsection (b) and inserting the 
            following:
    ``(b) Applicable Amount.--
        ``(1) In general.--For purposes of this section, the term 
    `applicable amount' means--
            ``(A) $300,000 in the case of a joint return or a surviving 
        spouse (as defined in section 2(a)),
            ``(B) $275,000 in the case of a head of household (as 
        defined in section 2(b)),
            ``(C) $250,000 in the case of an individual who is not 
        married and who is not a surviving spouse or head of household, 
        and
            ``(D) \1/2\ the amount applicable under subparagraph (A) 
        (after adjustment, if any, under paragraph (2)) in the case of 
        a married individual filing a separate return.
    For purposes of this paragraph, marital status shall be determined 
    under section 7703.
        ``(2) Inflation adjustment.--In the case of any taxable year 
    beginning in calendar years after 2013, each of the dollar amounts 
    under subparagraphs (A), (B), and (C) of paragraph (1) shall be 
    shall be increased by an amount equal to--
            ``(A) such dollar amount, multiplied by
            ``(B) the cost-of-living adjustment determined under 
        section 1(f)(3) for the calendar year in which the taxable year 
        begins, except that section 1(f)(3)(B) shall be applied by 
        substituting `2012' for `1992'.
    If any amount after adjustment under the preceding sentence is not 
    a multiple of $50, such amount shall be rounded to the next lowest 
    multiple of $50.'', and
                (ii) by striking subsections (f) and (g).
            (B) Phaseout of deductions for personal exemptions.--
                (i) In general.--Paragraph (3) of section 151(d) is 
            amended--

                    (I) by striking ``the threshold amount'' in 
                subparagraphs (A) and (B) and inserting ``the 
                applicable amount in effect under section 68(b)'',
                    (II) by striking subparagraph (C) and redesignating 
                subparagraph (D) as subparagraph (C), and
                    (III) by striking subparagraphs (E) and (F).

                (ii) Conforming amendments.--Paragraph (4) of section 
            151(d) is amended--

                    (I) by striking subparagraph (B),
                    (II) by redesignating clauses (i) and (ii) of 
                subparagraph (A) as subparagraphs (A) and (B), 
                respectively, and by indenting such subparagraphs (as 
                so redesignated) accordingly, and
                    (III) by striking all that precedes ``in a calendar 
                year after 1989,'' and inserting the following:

        ``(4) Inflation adjustment.--In the case of any taxable year 
    beginning''.
        (3) Effective date.--The amendments made by this subsection 
    shall apply to taxable years beginning after December 31, 2012.
    (c) Modifications of Estate Tax.--
        (1) Maximum estate tax rate equal to 40 percent.--The table 
    contained in subsection (c) of section 2001, as amended by section 
    302(a)(2) of the Tax Relief, Unemployment Insurance 
    Reauthorization, and Job Creation Act of 2010, is amended by 
    striking ``Over $500,000'' and all that follows and inserting the 
    following:


``Over $500,000 but not over $750,000........  $155,800, plus 37 percent of the excess of such amount over
                                                $500,000.
Over $750,000 but not over $1,000,000........  $248,300, plus 39 percent of the excess of such amount over
                                                $750,000.
Over $1,000,000..............................  $345,800, plus 40 percent of the excess of such amount over
                                                $1,000,000.''.
 


        (2) Technical correction.--Clause (i) of section 2010(c)(4)(B) 
    is amended by striking ``basic exclusion amount'' and inserting 
    ``applicable exclusion amount''.
        (3) Effective dates.--
            (A) In general.--Except as otherwise provided by in this 
        paragraph, the amendments made by this subsection shall apply 
        to estates of decedents dying, generation-skipping transfers, 
        and gifts made, after December 31, 2012.
            (B) Technical correction.--The amendment made by paragraph 
        (2) shall take effect as if included in the amendments made by 
        section 303 of the Tax Relief, Unemployment Insurance 
        Reauthorization, and Job Creation Act of 2010.
    SEC. 102. PERMANENT EXTENSION AND MODIFICATION OF 2003 TAX RELIEF.
    (a) Permanent Extension.--The Jobs and Growth Tax Relief 
Reconciliation Act of 2003 is amended by striking section 303.
    (b) 20-Percent Capital Gains Rate for Certain High Income 
Individuals.--
        (1) In general.--Paragraph (1) of section 1(h) is amended by 
    striking subparagraph (C), by redesignating subparagraphs (D) and 
    (E) as subparagraphs (E) and (F) and by inserting after 
    subparagraph (B) the following new subparagraphs:
            ``(C) 15 percent of the lesser of--
                ``(i) so much of the adjusted net capital gain (or, if 
            less, taxable income) as exceeds the amount on which a tax 
            is determined under subparagraph (B), or
                ``(ii) the excess of--

                    ``(I) the amount of taxable income which would 
                (without regard to this paragraph) be taxed at a rate 
                below 39.6 percent, over
                    ``(II) the sum of the amounts on which a tax is 
                determined under subparagraphs (A) and (B),

            ``(D) 20 percent of the adjusted net capital gain (or, if 
        less, taxable income) in excess of the sum of the amounts on 
        which tax is determined under subparagraphs (B) and (C),''.
        (2) Minimum tax.--Paragraph (3) of section 55(b) is amended by 
    striking subparagraph (C), by redesignating subparagraph (D) as 
    subparagraph (E), and by inserting after subparagraph (B) the 
    following new subparagraphs:
            ``(C) 15 percent of the lesser of--
                ``(i) so much of the adjusted net capital gain (or, if 
            less, taxable excess) as exceeds the amount on which tax is 
            determined under subparagraph (B), or
                ``(ii) the excess described in section 1(h)(1)(C)(ii), 
            plus
            ``(D) 20 percent of the adjusted net capital gain (or, if 
        less, taxable excess) in excess of the sum of the amounts on 
        which tax is determined under subparagraphs (B) and (C), 
        plus''.
    (c) Conforming Amendments.--
        (1) The following provisions are each amended by striking ``15 
    percent'' and inserting ``20 percent'':
            (A) Section 531.
            (B) Section 541.
            (C) Section 1445(e)(1).
            (D) The second sentence of section 7518(g)(6)(A).
            (E) Section 53511(f)(2) of title 46, United States Code.
        (2) Sections 1(h)(1)(B) and 55(b)(3)(B) are each amended by 
    striking ``5 percent (0 percent in the case of taxable years 
    beginning after 2007)'' and inserting ``0 percent''.
        (3) Section 1445(e)(6) is amended by striking ``15 percent (20 
    percent in the case of taxable years beginning after December 31, 
    2010)'' and inserting ``20 percent''.
    (d) Effective Dates.--
        (1) In general.--Except as otherwise provided, the amendments 
    made by subsections (b) and (c) shall apply to taxable years 
    beginning after December 31, 2012.
        (2) Withholding.--The amendments made by paragraphs (1)(C) and 
    (3) of subsection (c) shall apply to amounts paid on or after 
    January 1, 2013.
    SEC. 103. EXTENSION OF 2009 TAX RELIEF.
    (a) 5-year Extension of American Opportunity Tax Credit.--
        (1) In general.--Section 25A(i) is amended by striking ``in 
    2009, 2010, 2011, or 2012'' and inserting ``after 2008 and before 
    2018''.
        (2) Treatment of possessions.--Section 1004(c)(1) of division B 
    of the American Recovery and Reinvestment Tax Act of 2009 is 
    amended by striking ``in 2009, 2010, 2011, and 2012'' each place it 
    appears and inserting ``after 2008 and before 2018''.
    (b) 5-year Extension of Child Tax Credit.--Section 24(d)(4) is 
amended--
        (1) by striking ``2009, 2010, 2011, and 2012'' in the heading 
    and inserting ``for certain years'', and
        (2) by striking ``in 2009, 2010, 2011, or 2012'' and inserting 
    ``after 2008 and before 2018''.
    (c) 5-year Extension of Earned Income Tax Credit.--Section 32(b)(3) 
is amended--
        (1) by striking ``2009, 2010, 2011, and 2012'' in the heading 
    and inserting ``for certain years'', and
        (2) by striking ``in 2009, 2010, 2011, or 2012'' and inserting 
    ``after 2008 and before 2018''.
    (d) Permanent Extension of Rule Disregarding Refunds in the 
Administration of Federal Programs and Federally Assisted Programs.--
Section 6409 is amended to read as follows:
``SEC. 6409. REFUNDS DISREGARDED IN THE ADMINISTRATION OF FEDERAL 
PROGRAMS AND FEDERALLY ASSISTED PROGRAMS.
    ``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.''.
    (e) Effective Dates.--
        (1) In general.--Except as provided in paragraph (2), the 
    amendments made by this section shall apply to taxable years 
    beginning after December 31, 2012.
        (2) Rule regarding disregard of refunds.--The amendment made by 
    subsection (d) shall apply to amounts received after December 31, 
    2012.
    SEC. 104. PERMANENT ALTERNATIVE MINIMUM TAX RELIEF.
    (a) 2012 Exemption Amounts Made Permanent.--
        (1) In general.--Paragraph (1) of section 55(d) is amended--
            (A) by striking ``$45,000'' and all that follows through 
        ``2011)'' in subparagraph (A) and inserting ``$78,750'',
            (B) by striking ``$33,750'' and all that follows through 
        ``2011)'' in subparagraph (B) and inserting ``$50,600'', and
            (C) by striking ``paragraph (1)(A)'' in subparagraph (C) 
        and inserting ``subparagraph (A)''.
    (b) Exemption Amounts Indexed for Inflation.--
        (1) In general.--Subsection (d) of section 55 is amended by 
    adding at the end the following new paragraph:
        ``(4) Inflation adjustment.--
            ``(A) In general.--In the case of any taxable year 
        beginning in a calendar year after 2012, the amounts described 
        in subparagraph (B) shall each be increased by an amount equal 
        to--
                ``(i) such dollar amount, multiplied by
                ``(ii) the cost-of-living adjustment determined under 
            section 1(f)(3) for the calendar year in which the taxable 
            year begins, determined by substituting `calendar year 
            2011' for `calendar year 1992' in subparagraph (B) thereof.
            ``(B) Amounts described.--The amounts described in this 
        subparagraph are--
                ``(i) each of the dollar amounts contained in 
            subsection (b)(1)(A)(i),
                ``(ii) each of the dollar amounts contained in 
            paragraph (1), and
                ``(iii) each of the dollar amounts in subparagraphs (A) 
            and (B) of paragraph (3).
            ``(C) Rounding.--Any increase determined under subparagraph 
        (A) shall be rounded to the nearest multiple of $100.''.
        (2) Conforming amendments.--
            (A) Clause (iii) of section 55(b)(1)(A) is amended by 
        striking ``by substituting'' and all that follows through 
        ``appears.'' and inserting ``by substituting 50 percent of the 
        dollar amount otherwise applicable under subclause (I) and 
        subclause (II) thereof.''.
            (B) Paragraph (3) of section 55(d) is amended--
                (i) by striking ``or (2)'' in subparagraph (A),
                (ii) by striking ``and'' at the end of subparagraph 
            (B), and
                (iii) by striking subparagraph (C) and inserting the 
            following new subparagraphs:
            ``(C) 50 percent of the dollar amount applicable under 
        subparagraph (A) in the case of a taxpayer described in 
        subparagraph (C) or (D) of paragraph (1), and
            ``(D) $150,000 in the case of a taxpayer described in 
        paragraph (2).''.
    (c) Alternative Minimum Tax Relief for Nonrefundable Credits.--
        (1) In general.--Subsection (a) of section 26 is amended to 
    read as follows:
    ``(a) Limitation Based on Amount of Tax.--The aggregate amount of 
credits allowed by this subpart for the taxable year shall not exceed 
the sum of--
        ``(1) the taxpayer's regular tax liability for the taxable year 
    reduced by the foreign tax credit allowable under section 27(a), 
    and
        ``(2) the tax imposed by section 55(a) for the taxable year.''.
        (2) Conforming amendments.--
            (A) Adoption credit.--
                (i) Section 23(b) is amended by striking paragraph (4).
                (ii) Section 23(c) is amended by striking paragraphs 
            (1) and (2) and inserting the following:
        ``(1) In general.--If the credit allowable under subsection (a) 
    for any taxable year exceeds the limitation imposed by section 
    26(a) for such taxable year reduced by the sum of the credits 
    allowable under this subpart (other than this section and sections 
    25D and 1400C), such excess shall be carried to the succeeding 
    taxable year and added to the credit allowable under subsection (a) 
    for such taxable year.''.
                (iii) Section 23(c) is amended by redesignating 
            paragraph (3) as paragraph (2).
            (B) Child tax credit.--
                (i) Section 24(b) is amended by striking paragraph (3).
                (ii) Section 24(d)(1) is amended--

                    (I) by striking ``section 26(a)(2) or subsection 
                (b)(3), as the case may be,'' each place it appears in 
                subparagraphs (A) and (B) and inserting ``section 
                26(a)'', and
                    (II) by striking ``section 26(a)(2) or subsection 
                (b)(3), as the case may be'' in the second last 
                sentence and inserting ``section 26(a)''.

            (C) Credit for interest on certain home mortgages.--Section 
        25(e)(1)(C) is amended to read as follows:
            ``(C) Applicable tax limit.--For purposes of this 
        paragraph, the term `applicable tax limit' means the limitation 
        imposed by section 26(a) for the taxable year reduced by the 
        sum of the credits allowable under this subpart (other than 
        this section and sections 23, 25D, and 1400C).''.
            (D) Hope and lifetime learning credits.--Section 25A(i) is 
        amended--
                (i) by striking paragraph (5) and by redesignating 
            paragraphs (6) and (7) as paragraphs (5) and (6), 
            respectively, and
                (ii) by striking ``section 26(a)(2) or paragraph (5), 
            as the case may be'' in paragraph (5), as redesignated by 
            clause (i), and inserting ``section 26(a)''.
            (E) Savers' credit.--Section 25B is amended by striking 
        subsection (g).
            (F) Residential energy efficient property.--Section 25D(c) 
        is amended to read as follows:
    ``(c) Carryforward of Unused Credit.--If the credit allowable under 
subsection (a) exceeds the limitation imposed by section 26(a) for such 
taxable year reduced by the sum of the credits allowable under this 
subpart (other than this section), such excess shall be carried to the 
succeeding taxable year and added to the credit allowable under 
subsection (a) for such succeeding taxable year.''.
            (G) Certain plug-in electric vehicles.--Section 30(c)(2) is 
        amended to read as follows:
        ``(2) Personal credit.--For purposes of this title, the credit 
    allowed under subsection (a) for any taxable year (determined after 
    application of paragraph (1)) shall be treated as a credit 
    allowable under subpart A for such taxable year.''.
            (H) Alternative motor vehicle credit.--Section 30B(g)(2) is 
        amended to read as follows:
        ``(2) Personal credit.--For purposes of this title, the credit 
    allowed under subsection (a) for any taxable year (determined after 
    application of paragraph (1)) shall be treated as a credit 
    allowable under subpart A for such taxable year.''.
            (I) New qualified plug-in electric vehicle credit.--Section 
        30D(c)(2) is amended to read as follows:
        ``(2) Personal credit.--For purposes of this title, the credit 
    allowed under subsection (a) for any taxable year (determined after 
    application of paragraph (1)) shall be treated as a credit 
    allowable under subpart A for such taxable year.''.
            (J) Cross references.--Section 55(c)(3) is amended by 
        striking ``26(a), 30C(d)(2),'' and inserting ``30C(d)(2)''.
            (K) Foreign tax credit.--Section 904 is amended by striking 
        subsection (i) and by redesignating subsections (j), (k), and 
        (l) as subsections (i), (j), and (k), respectively.
            (L) First-time home buyer credit for the district of 
        columbia.--Section 1400C(d) is amended to read as follows:
    ``(d) Carryforward of Unused Credit.--If the credit allowable under 
subsection (a) exceeds the limitation imposed by section 26(a) for such 
taxable year reduced by the sum of the credits allowable under subpart 
A of part IV of subchapter A (other than this section and section 25D), 
such excess shall be carried to the succeeding taxable year and added 
to the credit allowable under subsection (a) for such taxable year.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2011.

                   TITLE II--INDIVIDUAL TAX EXTENDERS

    SEC. 201. EXTENSION OF DEDUCTION FOR CERTAIN EXPENSES OF ELEMENTARY 
      AND SECONDARY SCHOOL TEACHERS.
    (a) In General.--Subparagraph (D) of section 62(a)(2) is amended by 
striking ``or 2011'' and inserting ``2011, 2012, or 2013''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2011.
    SEC. 202. EXTENSION OF EXCLUSION FROM GROSS INCOME OF DISCHARGE OF 
      QUALIFIED PRINCIPAL RESIDENCE INDEBTEDNESS.
    (a) In General.--Subparagraph (E) of section 108(a)(1) is amended 
by striking ``January 1, 2013'' and inserting ``January 1, 2014''.
    (b) Effective Date.--The amendment made by this section shall apply 
to indebtedness discharged after December 31, 2012.
    SEC. 203. EXTENSION OF PARITY FOR EXCLUSION FROM INCOME FOR 
      EMPLOYER-PROVIDED MASS TRANSIT AND PARKING BENEFITS.
    (a) In General.--Paragraph (2) of section 132(f) is amended by 
striking ``January 1, 2012'' and inserting ``January 1, 2014''.
    (b) Effective Date.--The amendment made by this section shall apply 
to months after December 31, 2011.
    SEC. 204. EXTENSION OF MORTGAGE INSURANCE PREMIUMS TREATED AS 
      QUALIFIED RESIDENCE INTEREST.
    (a) In General.--Subclause (I) of section 163(h)(3)(E)(iv) is 
amended by striking ``December 31, 2011'' and inserting ``December 31, 
2013''.
    (b) Technical Amendments.--Clause (i) of section 163(h)(4)(E) is 
amended--
        (1) by striking ``Veterans Administration'' and inserting 
    ``Department of Veterans Affairs'', and
        (2) by striking ``Rural Housing Administration'' and inserting 
    ``Rural Housing Service''.
    (c) Effective Date.--The amendments made by this section shall 
apply to amounts paid or accrued after December 31, 2011.
    SEC. 205. EXTENSION OF DEDUCTION OF STATE AND LOCAL GENERAL SALES 
      TAXES.
    (a) In General.--Subparagraph (I) of section 164(b)(5) is amended 
by striking ``January 1, 2012'' and inserting ``January 1, 2014''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2011.
    SEC. 206. EXTENSION OF SPECIAL RULE FOR CONTRIBUTIONS OF CAPITAL 
      GAIN REAL PROPERTY MADE FOR CONSERVATION PURPOSES.
    (a) In General.--Clause (vi) of section 170(b)(1)(E) is amended by 
striking ``December 31, 2011'' and inserting ``December 31, 2013''.
    (b) Contributions by Certain Corporate Farmers and Ranchers.--
Clause (iii) of section 170(b)(2)(B) is amended by striking ``December 
31, 2011'' and inserting ``December 31, 2013''.
    (c) Effective Date.--The amendments made by this section shall 
apply to contributions made in taxable years beginning after December 
31, 2011.
    SEC. 207. EXTENSION OF ABOVE-THE-LINE DEDUCTION FOR QUALIFIED 
      TUITION AND RELATED EXPENSES.
    (a) In General.--Subsection (e) of section 222 is amended by 
striking ``December 31, 2011'' and inserting ``December 31, 2013''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2011.
    SEC. 208. EXTENSION OF TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL 
      RETIREMENT PLANS FOR CHARITABLE PURPOSES.
    (a) In General.--Subparagraph (F) of section 408(d)(8) is amended 
by striking ``December 31, 2011'' and inserting ``December 31, 2013''.
    (b) Effective Date; Special Rule.--
        (1) Effective date.--The amendment made by this section shall 
    apply to distributions made in taxable years beginning after 
    December 31, 2011.
        (2) Special rules.--For purposes of subsections (a)(6), (b)(3), 
    and (d)(8) of section 408 of the Internal Revenue Code of 1986, at 
    the election of the taxpayer (at such time and in such manner as 
    prescribed by the Secretary of the Treasury)--
            (A) any qualified charitable distribution made after 
        December 31, 2012, and before February 1, 2013, shall be deemed 
        to have been made on December 31, 2012, and
            (B) any portion of a distribution from an individual 
        retirement account to the taxpayer after November 30, 2012, and 
        before January 1, 2013, may be treated as a qualified 
        charitable distribution to the extent that--
                (i) such portion is transferred in cash after the 
            distribution to an organization described in section 
            408(d)(8)(B)(i) before February 1, 2013, and
                (ii) such portion is part of a distribution that would 
            meet the requirements of section 408(d)(8) but for the fact 
            that the distribution was not transferred directly to an 
            organization described in section 408(d)(8)(B)(i).
    SEC. 209. IMPROVE AND MAKE PERMANENT THE PROVISION AUTHORIZING THE 
      INTERNAL REVENUE SERVICE TO DISCLOSE CERTAIN RETURN AND RETURN 
      INFORMATION TO CERTAIN PRISON OFFICIALS.
    (a) In General.--Paragraph (10) of section 6103(k) is amended to 
read as follows:
        ``(10) Disclosure of certain returns and return information to 
    certain prison officials.--
            ``(A) In general.--Under such procedures as the Secretary 
        may prescribe, the Secretary may disclose to officers and 
        employees of the Federal Bureau of Prisons and of any State 
        agency charged with the responsibility for administration of 
        prisons any returns or return information with respect to 
        individuals incarcerated in Federal or State prison systems 
        whom the Secretary has determined may have filed or facilitated 
        the filing of a false or fraudulent return to the extent that 
        the Secretary determines that such disclosure is necessary to 
        permit effective Federal tax administration.
            ``(B) Disclosure to contractor-run prisons.--Under such 
        procedures as the Secretary may prescribe, the disclosures 
        authorized by subparagraph (A) may be made to contractors 
        responsible for the operation of a Federal or State prison on 
        behalf of such Bureau or agency.
            ``(C) Restrictions on use of disclosed information.--Any 
        return or return information received under this paragraph 
        shall be used only for the purposes of and to the extent 
        necessary in taking administrative action to prevent the filing 
        of false and fraudulent returns, including administrative 
        actions to address possible violations of administrative rules 
        and regulations of the prison facility and in administrative 
        and judicial proceedings arising from such administrative 
        actions.
            ``(D) Restrictions on redisclosure and disclosure to legal 
        representatives.--Notwithstanding subsection (h)--
                ``(i) Restrictions on redisclosure.--Except as provided 
            in clause (ii), any officer, employee, or contractor of the 
            Federal Bureau of Prisons or of any State agency charged 
            with the responsibility for administration of prisons shall 
            not disclose any information obtained under this paragraph 
            to any person other than an officer or employee or 
            contractor of such Bureau or agency personally and directly 
            engaged in the administration of prison facilities on 
            behalf of such Bureau or agency.
                ``(ii) Disclosure to legal representatives.--The 
            returns and return information disclosed under this 
            paragraph may be disclosed to the duly authorized legal 
            representative of the Federal Bureau of Prisons, State 
            agency, or contractor charged with the responsibility for 
            administration of prisons, or of the incarcerated 
            individual accused of filing the false or fraudulent return 
            who is a party to an action or proceeding described in 
            subparagraph (C), solely in preparation for, or for use in, 
            such action or proceeding.''.
    (b) Conforming Amendments.--
        (1) Paragraph (3) of section 6103(a) is amended by inserting 
    ``subsection (k)(10),'' after ``subsection (e)(1)(D)(iii),''.
        (2) Paragraph (4) of section 6103(p) is amended--
            (A) by inserting ``subsection (k)(10),'' before 
        ``subsection (l)(10),'' in the matter preceding subparagraph 
        (A),
            (B) in subparagraph (F)(i)--
                (i) by inserting ``(k)(10),'' before ``or (l)(6),'', 
            and
                (ii) by inserting ``subsection (k)(10) or'' before 
            ``subsection (l)(10),'', and
            (C) by inserting ``subsection (k)(10) or'' before 
        ``subsection (l)(10),'' both places it appears in the matter 
        following subparagraph (F)(iii).
        (3) Paragraph (2) of section 7213(a) is amended by inserting 
    ``(k)(10),'' before ``(l)(6),''.
    (c) Effective Date.--The amendments made by this section shall take 
effect on the date of the enactment of this Act.

                   TITLE III--BUSINESS TAX EXTENDERS

    SEC. 301. EXTENSION AND MODIFICATION OF RESEARCH CREDIT.
    (a) Extension.--
        (1) In general.--Subparagraph (B) of section 41(h)(1) is 
    amended by striking ``December 31, 2011'' and inserting ``December 
    31, 2013''.
        (2) Conforming amendment.--Subparagraph (D) of section 
    45C(b)(1) is amended by striking ``December 31, 2011'' and 
    inserting ``December 31, 2013''.
    (b) Inclusion of Qualified Research Expenses and Gross Receipts of 
an Acquired Person.--
        (1) Partial inclusion of pre-acquisition qualified research 
    expenses and gross receipts.--Subparagraph (A) of section 41(f)(3) 
    is amended to read as follows:
            ``(A) Acquisitions.--
                ``(i) In general.--If a person acquires the major 
            portion of either a trade or business or a separate unit of 
            a trade or business (hereinafter in this paragraph referred 
            to as the `acquired business') of another person 
            (hereinafter in this paragraph referred to as the 
            `predecessor'), then the amount of qualified research 
            expenses paid or incurred by the acquiring person during 
            the measurement period shall be increased by the amount 
            determined under clause (ii), and the gross receipts of the 
            acquiring person for such period shall be increased by the 
            amount determined under clause (iii).
                ``(ii) Amount determined with respect to qualified 
            research expenses.--The amount determined under this clause 
            is--

                    ``(I) for purposes of applying this section for the 
                taxable year in which such acquisition is made, the 
                acquisition year amount, and
                    ``(II) for purposes of applying this section for 
                any taxable year after the taxable year in which such 
                acquisition is made, the qualified research expenses 
                paid or incurred by the predecessor with respect to the 
                acquired business during the measurement period.

                ``(iii) Amount determined with respect to gross 
            receipts.--The amount determined under this clause is the 
            amount which would be determined under clause (ii) if `the 
            gross receipts of' were substituted for `the qualified 
            research expenses paid or incurred by' each place it 
            appears in clauses (ii) and (iv).
                ``(iv) Acquisition year amount.--For purposes of clause 
            (ii), the acquisition year amount is the amount equal to 
            the product of--

                    ``(I) the qualified research expenses paid or 
                incurred by the predecessor with respect to the 
                acquired business during the measurement period, and
                    ``(II) the number of days in the period beginning 
                on the date of the acquisition and ending on the last 
                day of the taxable year in which the acquisition is 
                made,

            divided by the number of days in the acquiring person's 
            taxable year.
                ``(v) Special rules for coordinating taxable years.--In 
            the case of an acquiring person and a predecessor whose 
            taxable years do not begin on the same date--

                    ``(I) each reference to a taxable year in clauses 
                (ii) and (iv) shall refer to the appropriate taxable 
                year of the acquiring person,
                    ``(II) the qualified research expenses paid or 
                incurred by the predecessor, and the gross receipts of 
                the predecessor, during each taxable year of the 
                predecessor any portion of which is part of the 
                measurement period shall be allocated equally among the 
                days of such taxable year,
                    ``(III) the amount of such qualified research 
                expenses taken into account under clauses (ii) and (iv) 
                with respect to a taxable year of the acquiring person 
                shall be equal to the total of the expenses 
                attributable under subclause (II) to the days occurring 
                during such taxable year, and
                    ``(IV) the amount of such gross receipts taken into 
                account under clause (iii) with respect to a taxable 
                year of the acquiring person shall be equal to the 
                total of the gross receipts attributable under 
                subclause (II) to the days occurring during such 
                taxable year.

                ``(vi) Measurement period.--For purposes of this 
            subparagraph, the term `measurement period' means, with 
            respect to the taxable year of the acquiring person for 
            which the credit is determined, any period of the acquiring 
            person preceding such taxable year which is taken into 
            account for purposes of determining the credit for such 
            year.''.
        (2) Expenses and gross receipts of a predecessor.--Subparagraph 
    (B) of section 41(f)(3) is amended to read as follows:
            ``(B) Dispositions.--If the predecessor furnished to the 
        acquiring person such information as is necessary for the 
        application of subparagraph (A), then, for purposes of applying 
        this section for any taxable year ending after such 
        disposition, the amount of qualified research expenses paid or 
        incurred by, and the gross receipts of, the predecessor during 
        the measurement period (as defined in subparagraph (A)(vi), 
        determined by substituting `predecessor' for `acquiring person' 
        each place it appears) shall be reduced by--
                ``(i) in the case of the taxable year in which such 
            disposition is made, an amount equal to the product of--

                    ``(I) the qualified research expenses paid or 
                incurred by, or gross receipts of, the predecessor with 
                respect to the acquired business during the measurement 
                period (as so defined and so determined), and
                    ``(II) the number of days in the period beginning 
                on the date of acquisition (as determined for purposes 
                of subparagraph (A)(iv)(II)) and ending on the last day 
                of the taxable year of the predecessor in which the 
                disposition is made,

            divided by the number of days in the taxable year of the 
            predecessor, and
                ``(ii) in the case of any taxable year ending after the 
            taxable year in which such disposition is made, the amount 
            described in clause (i)(I).''.
    (c) Aggregation of Expenditures.--Paragraph (1) of section 41(f) is 
amended--
        (1) by striking ``shall be its proportionate shares of the 
    qualified research expenses, basic research payments, and amounts 
    paid or incurred to energy research consortiums, giving rise to the 
    credit'' in subparagraph (A)(ii) and inserting ``shall be 
    determined on a proportionate basis to its share of the aggregate 
    of the qualified research expenses, basic research payments, and 
    amounts paid or incurred to energy research consortiums, taken into 
    account by such controlled group for purposes of this section'', 
    and
        (2) by striking ``shall be its proportionate shares of the 
    qualified research expenses, basic research payments, and amounts 
    paid or incurred to energy research consortiums, giving rise to the 
    credit'' in subparagraph (B)(ii) and inserting ``shall be 
    determined on a proportionate basis to its share of the aggregate 
    of the qualified research expenses, basic research payments, and 
    amounts paid or incurred to energy research consortiums, taken into 
    account by all such persons under common control for purposes of 
    this section''.
    (d) Effective Date.--
        (1) Extension.--The amendments made by subsection (a) shall 
    apply to amounts paid or incurred after December 31, 2011.
        (2) Modifications.--The amendments made by subsections (b) and 
    (c) shall apply to taxable years beginning after December 31, 2011.
    SEC. 302. EXTENSION OF TEMPORARY MINIMUM LOW-INCOME TAX CREDIT RATE 
      FOR NON-FEDERALLY SUBSIDIZED NEW BUILDINGS.
    (a) In General.--Subparagraph (A) of section 42(b)(2) is amended by 
striking ``and before December 31, 2013'' and inserting ``with respect 
to housing credit dollar amount allocations made before January 1, 
2014''.
    (b) Effective Date.--The amendment made by this section shall take 
effect on the date of the enactment of this Act.
    SEC. 303. EXTENSION OF HOUSING ALLOWANCE EXCLUSION FOR DETERMINING 
      AREA MEDIAN GROSS INCOME FOR QUALIFIED RESIDENTIAL RENTAL PROJECT 
      EXEMPT FACILITY BONDS.
    (a) In General.--Subsection (b) of section 3005 of the Housing 
Assistance Tax Act of 2008 is amended by striking ``January 1, 2012'' 
each place it appears and inserting ``January 1, 2014''.
    (b) Effective Date.--The amendment made by this section shall take 
effect as if included in the enactment of section 3005 of the Housing 
Assistance Tax Act of 2008.
    SEC. 304. EXTENSION OF INDIAN EMPLOYMENT TAX CREDIT.
    (a) In General.--Subsection (f) of section 45A is amended by 
striking ``December 31, 2011'' and inserting ``December 31, 2013''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2011.
    SEC. 305. EXTENSION OF NEW MARKETS TAX CREDIT.
    (a) In General.--Subparagraph (G) of section 45D(f)(1) is amended 
by striking ``2010 and 2011'' and inserting ``2010, 2011, 2012, and 
2013''.
    (b) Carryover of Unused Limitation.--Paragraph (3) of section 
45D(f) is amended by striking ``2016'' and inserting ``2018''.
    (c) Effective Date.--The amendments made by this section shall 
apply to calendar years beginning after December 31, 2011.
    SEC. 306. EXTENSION OF RAILROAD TRACK MAINTENANCE CREDIT.
    (a) In General.--Subsection (f) of section 45G is amended by 
striking ``January 1, 2012'' and inserting ``January 1, 2014''.
    (b) Effective Date.--The amendment made by this section shall apply 
to expenditures paid or incurred in taxable years beginning after 
December 31, 2011.
    SEC. 307. EXTENSION OF MINE RESCUE TEAM TRAINING CREDIT.
    (a) In General.--Subsection (e) of section 45N is amended by 
striking ``December 31, 2011'' and inserting ``December 31, 2013''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2011.
    SEC. 308. EXTENSION OF EMPLOYER WAGE CREDIT FOR EMPLOYEES WHO ARE 
      ACTIVE DUTY MEMBERS OF THE UNIFORMED SERVICES.
    (a) In General.--Subsection (f) of section 45P is amended by 
striking ``December 31, 2011'' and inserting ``December 31, 2013''.
    (b) Effective Date.--The amendment made by this section shall apply 
to payments made after December 31, 2011.
    SEC. 309. EXTENSION OF WORK OPPORTUNITY TAX CREDIT.
    (a) In General.--Subparagraph (B) of section 51(c)(4) is amended by 
striking ``after'' and all that follows and inserting ``after December 
31, 2013''.
    (b) Effective Date.--The amendment made by this section shall apply 
to individuals who begin work for the employer after December 31, 2011.
    SEC. 310. EXTENSION OF QUALIFIED ZONE ACADEMY BONDS.
    (a) In General.--Paragraph (1) of section 54E(c) is amended by 
inserting ``, 2012, and 2013'' after ``for 2011''.
    (b) Effective Date.--The amendments made by this section shall 
apply to obligations issued after December 31, 2011.
    SEC. 311. EXTENSION OF 15-YEAR STRAIGHT-LINE COST RECOVERY FOR 
      QUALIFIED LEASEHOLD IMPROVEMENTS, QUALIFIED RESTAURANT BUILDINGS 
      AND IMPROVEMENTS, AND QUALIFIED RETAIL IMPROVEMENTS.
    (a) In General.--Clauses (iv), (v), and (ix) of section 
168(e)(3)(E) are each amended by striking ``January 1, 2012'' and 
inserting ``January 1, 2014''.
    (b) Effective Date.--The amendments made by this section shall 
apply to property placed in service after December 31, 2011.
    SEC. 312. EXTENSION OF 7-YEAR RECOVERY PERIOD FOR MOTORSPORTS 
      ENTERTAINMENT COMPLEXES.
    (a) In General.--Subparagraph (D) of section 168(i)(15) is amended 
by striking ``December 31, 2011'' and inserting ``December 31, 2013''.
    (b) Effective Date.--The amendment made by this section shall apply 
to property placed in service after December 31, 2011.
    SEC. 313. EXTENSION OF ACCELERATED DEPRECIATION FOR BUSINESS 
      PROPERTY ON AN INDIAN RESERVATION.
    (a) In General.--Paragraph (8) of section 168(j) is amended by 
striking ``December 31, 2011'' and inserting ``December 31, 2013''.
    (b) Effective Date.--The amendment made by this section shall apply 
to property placed in service after December 31, 2011.
    SEC. 314. EXTENSION OF ENHANCED CHARITABLE DEDUCTION FOR 
      CONTRIBUTIONS OF FOOD INVENTORY.
    (a) In General.--Clause (iv) of section 170(e)(3)(C) is amended by 
striking ``December 31, 2011'' and inserting ``December 31, 2013''.
    (b) Effective Date.--The amendment made by this section shall apply 
to contributions made after December 31, 2011.
    SEC. 315. EXTENSION OF INCREASED EXPENSING LIMITATIONS AND 
      TREATMENT OF CERTAIN REAL PROPERTY AS SECTION 179 PROPERTY.
    (a) In General.--
        (1) Dollar limitation.--Section 179(b)(1) is amended--
            (A) by striking ``2010 or 2011,'' in subparagraph (B) and 
        inserting ``2010, 2011, 2012, or 2013, and'',
            (B) by striking subparagraph (C),
            (C) by redesignating subparagraph (D) as subparagraph (C), 
        and
            (D) in subparagraph (C), as so redesignated, by striking 
        ``2012'' and inserting ``2013''.
        (2) Reduction in limitation.--Section 179(b)(2) is amended--
            (A) by striking ``2010 or 2011,'' in subparagraph (B) and 
        inserting ``2010, 2011, 2012, or 2013, and'',
            (B) by striking subparagraph (C),
            (C) by redesignating subparagraph (D) as subparagraph (C), 
        and
            (D) in subparagraph (C), as so redesignated, by striking 
        ``2012'' and inserting ``2013''.
        (3) Conforming amendment.--Subsection (b) of section 179 is 
    amended by striking paragraph (6).
    (b) Computer Software.--Section 179(d)(1)(A)(ii) is amended by 
striking ``2013'' and inserting ``2014''.
    (c) Election.--Section 179(c)(2) is amended by striking ``2013'' 
and inserting ``2014''.
    (d) Special Rules for Treatment of Qualified Real Property.--
        (1) In general.--Section 179(f)(1) is amended by striking 
    ``2010 or 2011'' and inserting ``2010, 2011, 2012, or 2013''.
        (2) Carryover limitation.--
            (A) In general.--Section 179(f)(4) is amended by striking 
        ``2011'' each place it appears and inserting ``2013''.
            (B) Conforming amendment.--Subparagraph (C) of section 
        179(f)(4) is amended--
                (i) in the heading, by striking ``2010'' and inserting 
            ``2010, 2011 and 2012'', and
                (ii) by adding at the end the following: ``For the last 
            taxable year beginning in 2013, the amount determined under 
            subsection (b)(3)(A) for such taxable year shall be 
            determined without regard to this paragraph.''.
    (e) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2011.
    SEC. 316. EXTENSION OF ELECTION TO EXPENSE MINE SAFETY EQUIPMENT.
    (a) In General.--Subsection (g) of section 179E is amended by 
striking ``December 31, 2011'' and inserting ``December 31, 2013''.
    (b) Effective Date.--The amendment made by this section shall apply 
to property placed in service after December 31, 2011.
    SEC. 317. EXTENSION OF SPECIAL EXPENSING RULES FOR CERTAIN FILM AND 
      TELEVISION PRODUCTIONS.
    (a) In General.--Subsection (f) of section 181 is amended by 
striking ``December 31, 2011'' and inserting ``December 31, 2013''.
    (b) Effective Date.--The amendment made by this section shall apply 
to productions commencing after December 31, 2011.
    SEC. 318. EXTENSION OF DEDUCTION ALLOWABLE WITH RESPECT TO INCOME 
      ATTRIBUTABLE TO DOMESTIC PRODUCTION ACTIVITIES IN PUERTO RICO.
    (a) In General.--Subparagraph (C) of section 199(d)(8) is amended--
        (1) by striking ``first 6 taxable years'' and inserting ``first 
    8 taxable years'', and
        (2) by striking ``January 1, 2012'' and inserting ``January 1, 
    2014''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2011.
    SEC. 319. EXTENSION OF MODIFICATION OF TAX TREATMENT OF CERTAIN 
      PAYMENTS TO CONTROLLING EXEMPT ORGANIZATIONS.
    (a) In General.--Clause (iv) of section 512(b)(13)(E) is amended by 
striking ``December 31, 2011'' and inserting ``December 31, 2013''.
    (b) Effective Date.--The amendment made by this section shall apply 
to payments received or accrued after December 31, 2011.
    SEC. 320. EXTENSION OF TREATMENT OF CERTAIN DIVIDENDS OF REGULATED 
      INVESTMENT COMPANIES.
    (a) In General.--Paragraphs (1)(C)(v) and (2)(C)(v) of section 
871(k) are each amended by striking ``December 31, 2011'' and inserting 
``December 31, 2013''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2011.
    SEC. 321. EXTENSION OF RIC QUALIFIED INVESTMENT ENTITY TREATMENT 
      UNDER FIRPTA.
    (a) In General.--Clause (ii) of section 897(h)(4)(A) is amended by 
striking ``December 31, 2011'' and inserting ``December 31, 2013''.
    (b) Effective Date.--
        (1) In general.--The amendment made by subsection (a) shall 
    take effect on January 1, 2012. 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.
        (2) Amounts withheld on or before date of enactment.--In the 
    case of a regulated investment company--
            (A) which makes a distribution after December 31, 2011, and 
        before the date of the enactment of this Act; and
            (B) 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,
    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.
    SEC. 322. EXTENSION OF SUBPART F EXCEPTION FOR ACTIVE FINANCING 
      INCOME.
    (a) Exempt Insurance Income.--Paragraph (10) of section 953(e) is 
amended--
        (1) by striking ``January 1, 2012'' and inserting ``January 1, 
    2014'', and
        (2) by striking ``December 31, 2011'' and inserting ``December 
    31, 2013''.
    (b) Special Rule for Income Derived in the Active Conduct of 
Banking, Financing, or Similar Businesses.--Paragraph (9) of section 
954(h) is amended by striking ``January 1, 2012'' and inserting 
``January 1, 2014''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years of foreign corporations beginning after December 
31, 2011, and to taxable years of United States shareholders with or 
within which any such taxable year of such foreign corporation ends.
    SEC. 323. EXTENSION OF LOOK-THRU TREATMENT OF PAYMENTS BETWEEN 
      RELATED CONTROLLED FOREIGN CORPORATIONS UNDER FOREIGN PERSONAL 
      HOLDING COMPANY RULES.
    (a) In General.--Subparagraph (C) of section 954(c)(6) is amended 
by striking ``January 1, 2012'' and inserting ``January 1, 2014''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years of foreign corporations beginning after December 31, 
2011, and to taxable years of United States shareholders with or within 
which such taxable years of foreign corporations end.
    SEC. 324. EXTENSION OF TEMPORARY EXCLUSION OF 100 PERCENT OF GAIN 
      ON CERTAIN SMALL BUSINESS STOCK.
    (a) In General.--Paragraph (4) of section 1202(a) is amended--
        (1) by striking ``January 1, 2012'' and inserting ``January 1, 
    2014'', and
        (2) by striking ``and 2011'' and inserting ``, 2011, 2012, and 
    2013'' in the heading thereof.
    (b) Technical Amendments.--
        (1) Special rule for 2009 and certain period in 2010.--
    Paragraph (3) of section 1202(a) is amended by adding at the end 
    the following new flush sentence:
    ``In the case of any stock which would be described in the 
    preceding sentence (but for this sentence), the acquisition date 
    for purposes of this subsection shall be the first day on which 
    such stock was held by the taxpayer determined after the 
    application of section 1223.''.
        (2) 100 percent exclusion.--Paragraph (4) of section 1202(a) is 
    amended by adding at the end the following new flush sentence:
    ``In the case of any stock which would be described in the 
    preceding sentence (but for this sentence), the acquisition date 
    for purposes of this subsection shall be the first day on which 
    such stock was held by the taxpayer determined after the 
    application of section 1223.''.
    (c) Effective Dates.--
        (1) In general.--The amendments made by subsection (a) shall 
    apply to stock acquired after December 31, 2011.
        (2) Subsection (b)(1).--The amendment made by subsection (b)(1) 
    shall take effect as if included in section 1241(a) of division B 
    of the American Recovery and Reinvestment Act of 2009.
        (3) Subsection (b)(2).--The amendment made by subsection (b)(2) 
    shall take effect as if included in section 2011(a) of the Creating 
    Small Business Jobs Act of 2010.
    SEC. 325. EXTENSION OF BASIS ADJUSTMENT TO STOCK OF S CORPORATIONS 
      MAKING CHARITABLE CONTRIBUTIONS OF PROPERTY.
    (a) In General.--Paragraph (2) of section 1367(a) is amended by 
striking ``December 31, 2011'' and inserting ``December 31, 2013''.
    (b) Effective Date.--The amendment made by this section shall apply 
to contributions made in taxable years beginning after December 31, 
2011.
    SEC. 326. EXTENSION OF REDUCTION IN S-CORPORATION RECOGNITION 
      PERIOD FOR BUILT-IN GAINS TAX.
    (a) In General.--Paragraph (7) of section 1374(d) is amended--
        (1) by redesignating subparagraph (C) as subparagraph (D), and
        (2) by inserting after subparagraph (B) the following new 
    subparagraph:
            ``(C) Special rule for 2012 and 2013.--For purposes of 
        determining the net recognized built-in gain for taxable years 
        beginning in 2012 or 2013, subparagraphs (A) and (D) shall be 
        applied by substituting `5-year' for `10-year'.'', and
        (3) by adding at the end the following new subparagraph:
            ``(E) Installment sales.--If an S corporation sells an 
        asset and reports the income from the sale using the 
        installment method under section 453, the treatment of all 
        payments received shall be governed by the provisions of this 
        paragraph applicable to the taxable year in which such sale was 
        made.''.
    (b) Technical Amendment.--Subparagraph (B) of section 1374(d)(2) is 
amended by inserting ``described in subparagraph (A)'' after ``, for 
any taxable year''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2011.
    SEC. 327. EXTENSION OF EMPOWERMENT ZONE TAX INCENTIVES.
    (a) In General.--Clause (i) of section 1391(d)(1)(A) is amended by 
striking ``December 31, 2011'' and inserting ``December 31, 2013''.
    (b) Increased Exclusion of Gain on Stock of Empowerment Zone 
Businesses.--Subparagraph (C) of section 1202(a)(2) is amended--
        (1) by striking ``December 31, 2016'' and inserting ``December 
    31, 2018''; and
        (2) by striking ``2016'' in the heading and inserting ``2018''.
    (c) Treatment of Certain Termination Dates Specified in 
Nominations.--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 if, after the date of 
the enactment of this section, the entity which made such nomination 
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.
    (d) Effective Date.--The amendments made by this section shall 
apply to periods after December 31, 2011.
    SEC. 328. EXTENSION OF TAX-EXEMPT FINANCING FOR NEW YORK LIBERTY 
      ZONE.
    (a) In General.--Subparagraph (D) of section 1400L(d)(2) is amended 
by striking ``January 1, 2012'' and inserting ``January 1, 2014''.
    (b) Effective Date.--The amendment made by this section shall apply 
to bonds issued after December 31, 2011.
    SEC. 329. EXTENSION OF TEMPORARY INCREASE IN LIMIT ON COVER OVER OF 
      RUM EXCISE TAXES TO PUERTO RICO AND THE VIRGIN ISLANDS.
    (a) In General.--Paragraph (1) of section 7652(f) is amended by 
striking ``January 1, 2012'' and inserting ``January 1, 2014''.
    (b) Effective Date.--The amendment made by this section shall apply 
to distilled spirits brought into the United States after December 31, 
2011.
    SEC. 330. MODIFICATION AND EXTENSION OF AMERICAN SAMOA ECONOMIC 
      DEVELOPMENT CREDIT.
    (a) Modification.--
        (1) In general.--Subsection (a) of section 119 of division A of 
    the Tax Relief and Health Care Act of 2006 is amended by striking 
    ``if such corporation'' and all that follows and inserting ``if--
        ``(1) in the case of a taxable year beginning before January 1, 
    2012, such corporation--
            ``(A) is an existing credit claimant with respect to 
        American Samoa, and
            ``(B) elected the application of section 936 of the 
        Internal Revenue Code of 1986 for its last taxable year 
        beginning before January 1, 2006, and
        ``(2) in the case of a taxable year beginning after December 
    31, 2011, such corporation meets the requirements of subsection 
    (e).''.
        (2) Requirements.--Section 119 of division A of such Act is 
    amended by adding at the end the following new subsection:
    ``(e) Qualified Production Activities Income Requirement.--A 
corporation meets the requirement of this subsection if such 
corporation has qualified production activities income, as defined in 
subsection (c) of section 199 of the Internal Revenue Code of 1986, 
determined by substituting `American Samoa' for `the United States' 
each place it appears in paragraphs (3), (4), and (6) of such 
subsection (c), for the taxable year.''.
    (b) Extension.--Subsection (d) of section 119 of division A of the 
Tax Relief and Health Care Act of 2006 is amended by striking ``shall 
apply'' and all that follows and inserting ``shall apply--
        ``(1) in the case of a corporation that meets the requirements 
    of subparagraphs (A) and (B) of subsection (a)(1), to the first 8 
    taxable years of such corporation which begin after December 31, 
    2006, and before January 1, 2014, and
        ``(2) in the case of a corporation that does not meet the 
    requirements of subparagraphs (A) and (B) of subsection (a)(1), to 
    the first 2 taxable years of such corporation which begin after 
    December 31, 2011, and before January 1, 2014.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2011.
    SEC. 331. EXTENSION AND MODIFICATION OF BONUS DEPRECIATION.
    (a) In General.--Paragraph (2) of section 168(k) is amended--
        (1) by striking ``January 1, 2014'' in subparagraph (A)(iv) and 
    inserting ``January 1, 2015'', and
        (2) by striking ``January 1, 2013'' each place it appears and 
    inserting ``January 1, 2014''.
    (b) Special Rule for Federal Long-Term Contracts.--Clause (ii) of 
section 460(c)(6)(B) is amended by inserting ``, or after December 31, 
2012, and before January 1, 2014 (January 1, 2015, in the case of 
property described in section 168(k)(2)(B))'' before the period.
    (c) Extension of Election To Accelerate the AMT Credit in Lieu of 
Bonus Depreciation.--
        (1) In general.--Subclause (II) of section 168(k)(4)(D)(iii) is 
    amended by striking ``2013'' and inserting ``2014''.
        (2) Round 3 extension property.--Paragraph (4) of section 
    168(k) is amended by adding at the end the following new 
    subparagraph:
            ``(J) Special rules for round 3 extension property.--
                ``(i) In general.--In the case of round 3 extension 
            property, this paragraph shall be applied without regard 
            to--

                    ``(I) the limitation described in subparagraph 
                (B)(i) thereof, and
                    ``(II) the business credit increase amount under 
                subparagraph (E)(iii) thereof.

                ``(ii) Taxpayers previously electing acceleration.--In 
            the case of a taxpayer who made the election under 
            subparagraph (A) for its first taxable year ending after 
            March 31, 2008, a taxpayer who made the election under 
            subparagraph (H)(ii) for its first taxable year ending 
            after December 31, 2008, or a taxpayer who made the 
            election under subparagraph (I)(iii) for its first taxable 
            year ending after December 31, 2010--

                    ``(I) the taxpayer may elect not to have this 
                paragraph apply to round 3 extension property, but
                    ``(II) if the taxpayer does not make the election 
                under subclause (I), in applying this paragraph to the 
                taxpayer the bonus depreciation amount, maximum amount, 
                and maximum increase amount shall be computed and 
                applied to eligible qualified property which is round 3 
                extension property.

            The amounts described in subclause (II) shall be computed 
            separately from any amounts computed with respect to 
            eligible qualified property which is not round 3 extension 
            property.
                ``(iii) Taxpayers not previously electing 
            acceleration.--In the case of a taxpayer who neither made 
            the election under subparagraph (A) for its first taxable 
            year ending after March 31, 2008, nor made the election 
            under subparagraph (H)(ii) for its first taxable year 
            ending after December 31, 2008, nor made the election under 
            subparagraph (I)(iii) for any taxable year ending after 
            December 31, 2010--

                    ``(I) the taxpayer may elect to have this paragraph 
                apply to its first taxable year ending after December 
                31, 2012, and each subsequent taxable year, and
                    ``(II) if the taxpayer makes the election under 
                subclause (I), this paragraph shall only apply to 
                eligible qualified property which is round 3 extension 
                property.

                ``(iv) Round 3 extension property.--For purposes of 
            this subparagraph, the term `round 3 extension property' 
            means property which is eligible qualified property solely 
            by reason of the extension of the application of the 
            special allowance under paragraph (1) pursuant to the 
            amendments made by section 331(a) of the American Taxpayer 
            Relief Act of 2012 (and the application of such extension 
            to this paragraph pursuant to the amendment made by section 
            331(c)(1) of such Act).''.
    (d) Normalization Rules Amendment.--Clause (ii) of section 
168(i)(9)(A) is amended by inserting ``(respecting all elections made 
by the taxpayer under this section)'' after ``such property''.
    (e) Conforming Amendments.--
        (1) The heading for subsection (k) of section 168 is amended by 
    striking ``January 1, 2013'' and inserting ``January 1, 2014''.
        (2) The heading for clause (ii) of section 168(k)(2)(B) is 
    amended by striking ``pre-january 1, 2013'' and inserting ``pre-
    january 1, 2014''.
        (3) Subparagraph (C) of section 168(n)(2) is amended by 
    striking ``January 1, 2013'' and inserting ``January 1, 2014''.
        (4) Subparagraph (D) of section 1400L(b)(2) is amended by 
    striking ``January 1, 2013'' and inserting ``January 1, 2014''.
        (5) Subparagraph (B) of section 1400N(d)(3) is amended by 
    striking ``January 1, 2013'' and inserting ``January 1, 2014''.
    (f) Effective Date.--The amendments made by this section shall 
apply to property placed in service after December 31, 2012, in taxable 
years ending after such date.

                     TITLE IV--ENERGY TAX EXTENDERS

    SEC. 401. EXTENSION OF CREDIT FOR ENERGY-EFFICIENT EXISTING HOMES.
    (a) In General.--Paragraph (2) of section 25C(g) is amended by 
striking ``December 31, 2011'' and inserting ``December 31, 2013''.
    (b) Effective Date.--The amendment made by this section shall apply 
to property placed in service after December 31, 2011.
    SEC. 402. EXTENSION OF CREDIT FOR ALTERNATIVE FUEL VEHICLE 
      REFUELING PROPERTY.
    (a) In General.--Paragraph (2) of section 30C(g) is amended by 
striking ``December 31, 2011.'' and inserting ``December 31, 2013''.
    (b) Effective Date.--The amendment made by this section shall apply 
to property placed in service after December 31, 2011.
    SEC. 403. EXTENSION OF CREDIT FOR 2- OR 3-WHEELED PLUG-IN ELECTRIC 
      VEHICLES.
    (a) In General.--Section 30D is amended by adding at the end the 
following new subsection:
    ``(g) Credit Allowed for 2- and 3-wheeled Plug-in Electric 
Vehicles.--
        ``(1) In general.--In the case of a qualified 2- or 3-wheeled 
    plug-in electric vehicle--
            ``(A) there shall be allowed as a credit against the tax 
        imposed by this chapter for the taxable year an amount equal to 
        the sum of the applicable amount with respect to each such 
        qualified 2- or 3-wheeled plug-in electric vehicle placed in 
        service by the taxpayer during the taxable year, and
            ``(B) the amount of the credit allowed under subparagraph 
        (A) shall be treated as a credit allowed under subsection (a).
        ``(2) Applicable amount.--For purposes of paragraph (1), the 
    applicable amount is an amount equal to the lesser of--
            ``(A) 10 percent of the cost of the qualified 2- or 3-
        wheeled plug-in electric vehicle, or
            ``(B) $2,500.
        ``(3) Qualified 2- or 3-wheeled plug-in electric vehicle.--The 
    term `qualified 2- or 3-wheeled plug-in electric vehicle' means any 
    vehicle which--
            ``(A) has 2 or 3 wheels,
            ``(B) meets the requirements of subparagraphs (A), (B), 
        (C), (E), and (F) of subsection (d)(1) (determined by 
        substituting `2.5 kilowatt hours' for `4 kilowatt hours' in 
        subparagraph (F)(i)),
            ``(C) is manufactured primarily for use on public streets, 
        roads, and highways,
            ``(D) is capable of achieving a speed of 45 miles per hour 
        or greater, and
            ``(E) is acquired after December 31, 2011, and before 
        January 1, 2014.''.
    (b) Conforming Amendments.--
        (1) No double benefit.--Paragraph (2) of section 30D(f) is 
    amended--
            (A) by striking ``new qualified plug-in electric drive 
        motor vehicle'' and inserting ``vehicle for which a credit is 
        allowable under subsection (a)'', and
            (B) by striking ``allowed under subsection (a)'' and 
        inserting ``allowed under such subsection''.
        (2) Air quality and safety standards.--Section 30D(f)(7) is 
    amended by striking ``motor vehicle'' and inserting ``vehicle''.
    (c) Effective Date.--The amendments made by this section shall 
apply to vehicles acquired after December 31, 2011.
    SEC. 404. EXTENSION AND MODIFICATION OF CELLULOSIC BIOFUEL PRODUCER 
      CREDIT.
    (a) Extension.--
        (1) In general.--Subparagraph (H) of section 40(b)(6) is 
    amended to read as follows:
            ``(H) Application of paragraph.--
                ``(i) In general.--This paragraph shall apply with 
            respect to qualified cellulosic biofuel production after 
            December 31, 2008, and before January 1, 2014.
                ``(ii) No carryover to certain years after 
            expiration.--If this paragraph ceases to apply for any 
            period by reason of clause (i), rules similar to the rules 
            of subsection (e)(2) shall apply.''.
        (2) Conforming amendment.--Paragraph (2) of section 40(e) is 
    amended by striking ``or subsection (b)(6)(H)''.
        (3) Effective date.--The amendments made by this subsection 
    shall take effect as if included in section 15321(b) of the 
    Heartland, Habitat, and Horticulture Act of 2008.
    (b) Algae Treated as a Qualified Feedstock.--
        (1) In general.--Subclause (I) of section 40(b)(6)(E)(i) is 
    amended to read as follows:

                    ``(I) is derived by, or from, qualified feedstocks, 
                and''.

        (2) Qualified feedstock; special rules for algae.--Paragraph 
    (6) of section 40(b) is amended by redesignating subparagraphs (F), 
    (G), and (H), as amended by this Act, as subparagraphs (H), (I), 
    and (J), respectively, and by inserting after subparagraph (E) the 
    following new subparagraphs:
            ``(F) Qualified feedstock.--For purposes of this paragraph, 
        the term `qualified feedstock' means--
                ``(i) any lignocellulosic or hemicellulosic matter that 
            is available on a renewable or recurring basis, and
                ``(ii) any cultivated algae, cyanobacteria, or lemna.
            ``(G) Special rules for algae.--In the case of fuel which 
        is derived by, or from, feedstock described in subparagraph 
        (F)(ii) and which is sold by the taxpayer to another person for 
        refining by such other person into a fuel which meets the 
        requirements of subparagraph (E)(i)(II) and the refined fuel is 
        not excluded under subparagraph (E)(iii)--
                ``(i) such sale shall be treated as described in 
            subparagraph (C)(i),
                ``(ii) such fuel shall be treated as meeting the 
            requirements of subparagraph (E)(i)(II) and as not being 
            excluded under subparagraph (E)(iii) in the hands of such 
            taxpayer, and
                ``(iii) except as provided in this subparagraph, such 
            fuel (and any fuel derived from such fuel) shall not be 
            taken into account under subparagraph (C) with respect to 
            the taxpayer or any other person.''.
        (3) Conforming amendments.--
            (A) Section 40, as amended by paragraph (2), is amended--
                (i) by striking ``cellulosic biofuel'' each place it 
            appears in the text thereof and inserting ``second 
            generation biofuel'',
                (ii) by striking ``Cellulosic'' in the headings of 
            subsections (b)(6), (b)(6)(E), and (d)(3)(D) and inserting 
            ``Second generation'', and
                (iii) by striking ``cellulosic'' in the headings of 
            subsections (b)(6)(C), (b)(6)(D), (b)(6)(H), (d)(6), and 
            (e)(3) and inserting ``second generation''.
            (B) Clause (ii) of section 40(b)(6)(E) is amended by 
        striking ``Such term shall not'' and inserting ``The term 
        `second generation biofuel' shall not''.
            (C) Paragraph (1) of section 4101(a) is amended by striking 
        ``cellulosic biofuel'' and inserting ``second generation 
        biofuel''.
        (4) Effective date.--The amendments made by this subsection 
    shall apply to fuels sold or used after the date of the enactment 
    of this Act.
    SEC. 405. EXTENSION OF INCENTIVES FOR BIODIESEL AND RENEWABLE 
      DIESEL.
    (a) Credits for Biodiesel and Renewable Diesel Used as Fuel.--
Subsection (g) of section 40A is amended by striking ``December 31, 
2011'' and inserting ``December 31, 2013''.
    (b) Excise Tax Credits and Outlay Payments for Biodiesel and 
Renewable Diesel Fuel Mixtures.--
        (1) Paragraph (6) of section 6426(c) is amended by striking 
    ``December 31, 2011'' and inserting ``December 31, 2013''.
        (2) Subparagraph (B) of section 6427(e)(6) is amended by 
    striking ``December 31, 2011'' and inserting ``December 31, 2013''.
    (c) Effective Date.--The amendments made by this section shall 
apply to fuel sold or used after December 31, 2011.
    SEC. 406. EXTENSION OF PRODUCTION CREDIT FOR INDIAN COAL FACILITIES 
      PLACED IN SERVICE BEFORE 2009.
    (a) In General.--Subparagraph (A) of section 45(e)(10) is amended 
by striking ``7-year period'' each place it appears and inserting ``8-
year period''.
    (b) Effective Date.--The amendment made by this section shall apply 
to coal produced after December 31, 2012.
    SEC. 407. EXTENSION AND MODIFICATION OF CREDITS WITH RESPECT TO 
      FACILITIES PRODUCING ENERGY FROM CERTAIN RENEWABLE RESOURCES.
    (a) Production Tax Credit.--
        (1) Extension for wind facilities.--Paragraph (1) of section 
    45(d) is amended by striking ``January 1, 2013'' and inserting 
    ``January 1, 2014''.
        (2) Exclusion of paper which is commonly recycled from 
    definition of municipal solid waste.--Section 45(c)(6) is amended 
    by inserting ``, except that such term does not include paper which 
    is commonly recycled and which has been segregated from other solid 
    waste (as so defined)'' after ``(42 U.S.C. 6903)''.
        (3) Modification to definition of qualified facility.--
            (A) In general.--The following provisions of section 45(d), 
        as amended by paragraph (1), are each amended by striking 
        ``before January 1, 2014'' and inserting ``the construction of 
        which begins before January 1, 2014'':
                (i) Paragraph (1).
                (ii) Paragraph (2)(A)(i).
                (iii) Paragraph (3)(A)(i)(I).
                (iv) Paragraph (6).
                (v) Paragraph (7).
                (vi) Paragraph (9)(B).
                (vii) Paragraph (11)(B).
            (B) Certain closed-loop biomass facilities.--Subparagraph 
        (A) of section 45(d)(2) is amended by adding at the end the 
        following new flush sentence:
        ``For purposes of clause (ii), a facility shall be treated as 
        modified before January 1, 2014, if the construction of such 
        modification begins before such date.''.
            (C) Certain open-loop biomass facilities.--Clause (ii) of 
        section 45(d)(3)(A) is amended by striking ``is originally 
        placed in service'' and inserting ``the construction of which 
        begins''.
            (D) Geothermal facilities.--
                (i) In general.--Paragraph (4) of section 45(d) is 
            amended by striking ``and before January 1, 2014'' and all 
            that follows and inserting ``and which--
            ``(A) in the case of a facility using solar energy, is 
        placed in service before January 1, 2006, or
            ``(B) in the case of a facility using geothermal energy, 
        the construction of which begins before January 1, 2014.
    Such term shall not include any property described in section 
    48(a)(3) the basis of which is taken into account by the taxpayer 
    for purposes of determining the energy credit under section 48.''.
            (E) Incremental hydropower production.--Paragraph (9) of 
        section 45(d) is amended--
                (i) by redesignating subparagraphs (A) and (B), as 
            amended by subparagraph (A), as clauses (i) and (ii), 
            respectively, and by moving such clauses (as so 
            redesignated) 2 ems to the right,
                (ii) by striking ``In the case of a facility'' and 
            inserting the following:
            ``(A) In general.--In the case of a facility'',
                (iii) by redesignating subparagraph (C) as subparagraph 
            (B), and
                (iv) by adding at the end the following new 
            subparagraph:
            ``(C) Special rule.--For purposes of subparagraph (A)(i), 
        an efficiency improvement or addition to capacity shall be 
        treated as placed in service before January 1, 2014, if the 
        construction of such improvement or addition begins before such 
        date.''.
    (b) Extension of Election to Treat Qualified Facilities as Energy 
Property.--Subparagraph (C) of section 48(a)(5) is amended to read as 
follows:
            ``(C) Qualified investment credit facility.--For purposes 
        of this paragraph, the term `qualified investment credit 
        facility' means any facility--
                ``(i) which is a qualified facility (within the meaning 
            of section 45) described in paragraph (1), (2), (3), (4), 
            (6), (7), (9), or (11) of section 45(d),
                ``(ii) which is placed in service after 2008 and the 
            construction of which begins before January 1, 2014, and
                ``(iii) with respect to which--

                    ``(I) no credit has been allowed under section 45, 
                and
                    ``(II) the taxpayer makes an irrevocable election 
                to have this paragraph apply.''.

    (c) Technical Corrections.--
        (1) Subparagraph (D) of section 48(a)(5) is amended--
            (A) by striking ``and'' at the end of clause (i)(II),
            (B) by striking the period at the end of clause (ii) and 
        inserting a comma, and
            (C) by adding at the end the following new clauses:
                ``(iii) which is constructed, reconstructed, erected, 
            or acquired by the taxpayer, and
                ``(iv) the original use of which commences with the 
            taxpayer.''.
        (2) Paragraphs (1) and (2) of subsection (a) of section 1603 of 
    division B of the American Recovery and Reinvestment Act of 2009 
    are each amended by striking ``placed in service'' and inserting 
    ``originally placed in service by such person''.
    (d) Effective Dates.--
        (1) In general.--Except as provided in paragraphs (2) and (3), 
    the amendments made by this section shall take effect on the date 
    of the enactment of this Act.
        (2) Modification to definition of municipal solid waste.--The 
    amendments made by subsection (a)(2) shall apply to electricity 
    produced and sold after the date of the enactment of this Act, in 
    taxable years ending after such date.
        (3) Technical corrections.--The amendments made by subsection 
    (c) shall apply as if included in the enactment of the provisions 
    of the American Recovery and Reinvestment Act of 2009 to which they 
    relate.
    SEC. 408. EXTENSION OF CREDIT FOR ENERGY-EFFICIENT NEW HOMES.
    (a) In General.--Subsection (g) of section 45L is amended by 
striking ``December 31, 2011'' and inserting ``December 31, 2013''.
    (b) Energy Savings Requirements.--Clause (i) of section 
45L(c)(1)(A) is amended by striking ``2003 International Energy 
Conservation Code, as such Code (including supplements) is in effect on 
the date of the enactment of this section''and inserting ``2006 
International Energy Conservation Code, as such Code (including 
supplements) is in effect on January 1, 2006''.
    (c) Effective Date.--The amendments made by this section shall 
apply to homes acquired after December 31, 2011.
    SEC. 409. EXTENSION OF CREDIT FOR ENERGY-EFFICIENT APPLIANCES.
    (a) In General.--Section 45M(b) is amended by striking ``2011'' 
each place it appears other than in the provisions specified in 
subsection (b) and inserting ``2011, 2012, or 2013''.
    (b) Provisions Specified.--The provisions of section 45M(b) 
specified in this subsection are subparagraph (C) of paragraph (1) and 
subparagraph (E) of paragraph (2).
    (c) Effective Date.--The amendments made by this section shall 
apply to appliances produced after December 31, 2011.
    SEC. 410. EXTENSION AND MODIFICATION OF SPECIAL ALLOWANCE FOR 
      CELLULOSIC BIOFUEL PLANT PROPERTY.
    (a) Extension.--
        (1) In general.--Subparagraph (D) of section 168(l)(2) is 
    amended by striking ``January 1, 2013'' and inserting ``January 1, 
    2014''.
        (2) Effective date.--The amendment made by this subsection 
    shall apply to property placed in service after December 31, 2012.
    (b) Algae Treated as a Qualified Feedstock for Purposes of Bonus 
Depreciation for Biofuel Plant Property.--
        (1) In general.--Subparagraph (A) of section 168(l)(2) is 
    amended by striking ``solely to produce cellulosic biofuel'' and 
    inserting ``solely to produce second generation biofuel (as defined 
    in section 40(b)(6)(E))''.
        (2) Conforming amendments.--Subsection (l) of section 168, as 
    amended by subsection (a), is amended--
            (A) by striking ``cellulosic biofuel'' each place it 
        appears in the text thereof and inserting ``second generation 
        biofuel'',
            (B) by striking paragraph (3) and redesignating paragraphs 
        (4) through (8) as paragraphs (3) through (7), respectively,
            (C) by striking ``Cellulosic'' in the heading of such 
        subsection and inserting ``Second Generation'', and
            (D) by striking ``cellulosic'' in the heading of paragraph 
        (2) and inserting ``second generation''.
        (3) Effective date.--The amendments made by this subsection 
    shall apply to property placed in service after the date of the 
    enactment of this Act.
    SEC. 411. EXTENSION OF SPECIAL RULE FOR SALES OR DISPOSITIONS TO 
      IMPLEMENT FERC OR STATE ELECTRIC RESTRUCTURING POLICY FOR 
      QUALIFIED ELECTRIC UTILITIES.
    (a) In General.--Paragraph (3) of section 451(i) is amended by 
striking ``January 1, 2012'' and inserting ``January 1, 2014''.
    (b) Effective Date.--The amendment made by this section shall apply 
to dispositions after December 31, 2011.
    SEC. 412. EXTENSION OF ALTERNATIVE FUELS EXCISE TAX CREDITS.
    (a) In General.--Sections 6426(d)(5) and 6426(e)(3) are each 
amended by striking ``December 31, 2011'' and inserting ``December 31, 
2013''.
    (b) Outlay Payments for Alternative Fuels.--Paragraph (6) of 
section 6427(e) is amended--
        (1) in subparagraph (C)--
            (A) by striking ``or alternative fuel mixture (as defined 
        in subsection (d)(2) or (e)(3) of section 6426)'' and inserting 
        ``(as defined in section 6426(d)(2))'', and
            (B) by striking ``December 31, 2011, and'' and inserting 
        ``December 31, 2013,'',
        (2) in subparagraph (D)--
            (A) by striking ``or alternative fuel mixture'', and
            (B) by striking the period at the end and inserting ``, 
        and'', and
        (3) by adding at the end the following new subparagraph:
            ``(E) any alternative fuel mixture (as defined in section 
        6426(e)(2)) sold or used after December 31, 2011.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to fuel sold or used after December 31, 2011.

                         TITLE V--UNEMPLOYMENT

    SEC. 501. EXTENSION OF EMERGENCY UNEMPLOYMENT COMPENSATION PROGRAM.
    (a) Extension.--Section 4007(a)(2) of the Supplemental 
Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 note) is 
amended by striking ``January 2, 2013'' and inserting ``January 1, 
2014''.
    (b) Funding.--Section 4004(e)(1) of the Supplemental Appropriations 
Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 note) is amended--
        (1) in subparagraph (H), by striking ``and'' at the end; and
        (2) by inserting after subparagraph (I) the following:
            ``(J) the amendments made by section 501(a) of the American 
        Taxpayer Relief Act of 2012;''.
    (c) Effective Date.--The amendments made by this section shall take 
effect as if included in the enactment of the Unemployment Benefits 
Extension Act of 2012 (Public Law 112-96)
    SEC. 502. TEMPORARY EXTENSION OF EXTENDED BENEFIT PROVISIONS.
    (a) In General.--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), is amended--
        (1) by striking ``December 31, 2012'' each place it appears and 
    inserting ``December 31, 2013''; and
        (2) in subsection (c), by striking ``June 30, 2013'' and 
    inserting ``June 30, 2014''.
    (b) Extension of Matching for States With No Waiting Week.--Section 
5 of the Unemployment Compensation Extension Act of 2008 (Public Law 
110-449; 26 U.S.C. 3304 note) is amended by striking ``June 30, 2013'' 
and inserting ``June 30, 2014''.
    (c) Extension of Modification of Indicators Under the Extended 
Benefit Program.--Section 203 of the Federal-State Extended 
Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note) is 
amended--
        (1) in subsection (d), by striking ``December 31, 2012'' and 
    inserting ``December 31, 2013''; and
        (2) in subsection (f)(2), by striking ``December 31, 2012'' and 
    inserting ``December 31, 2013''.
    (d) Effective Date.--The amendments made by this section shall take 
effect as if included in the enactment of the Unemployment Benefits 
Extension Act of 2012 (Public Law 112-96).
    SEC. 503. EXTENSION OF FUNDING FOR REEMPLOYMENT SERVICES AND 
      REEMPLOYMENT AND ELIGIBILITY ASSESSMENT ACTIVITIES.
    (a) In General.--Section 4004(c)(2)(A) of the Supplemental 
Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 note) is 
amended by striking ``through fiscal year 2013'' and inserting 
``through fiscal year 2014''.
    (b) Effective Date.--The amendments made by this section shall take 
effect as if included in the enactment of the Unemployment Benefits 
Extension Act of 2012 (Public Law 112-96).
    SEC. 504. ADDITIONAL EXTENDED UNEMPLOYMENT BENEFITS UNDER THE 
      RAILROAD UNEMPLOYMENT INSURANCE ACT.
    (a) Extension.--Section 2(c)(2)(D)(iii) of the Railroad 
Unemployment Insurance Act, as added by section 2006 of the American 
Recovery and Reinvestment Act of 2009 (Public Law 111-5) and as amended 
by section 9 of the Worker, Homeownership, and Business Assistance Act 
of 2009 (Public Law 111-92), section 505 of the Tax Relief, 
Unemployment Insurance Reauthorization, and Job Creation Act of 2010 
(Public Law 111-312), section 202 of the Temporary Payroll Tax Cut 
Continuation Act of 2011 (Public Law 112-78), and section 2124 of the 
Unemployment Benefits Extension Act of 2012 (Public Law 112-96), is 
amended--
        (1) by striking ``June 30, 2012'' and inserting ``June 30, 
    2013''; and
        (2) by striking ``December 31, 2012'' and inserting ``December 
    31, 2013''.
    (b) Clarification on Authority to Use Funds.--Funds appropriated 
under either the first or second sentence of clause (iv) of section 
2(c)(2)(D) of the Railroad Unemployment Insurance Act shall be 
available to cover the cost of additional extended unemployment 
benefits provided under such section 2(c)(2)(D) by reason of the 
amendments made by subsection (a) as well as to cover the cost of such 
benefits provided under such section 2(c)(2)(D), as in effect on the 
day before the date of enactment of this Act.
    (c) Funding for Administration.--Out of any funds in the Treasury 
not otherwise appropriated, there are appropriated to the Railroad 
Retirement Board $250,000 for administrative expenses associated with 
the payment of additional extended unemployment benefits provided under 
section 2(c)(2)(D) of the Railroad Unemployment Insurance Act by reason 
of the amendments made by subsection (a), to remain available until 
expended.

             TITLE VI--MEDICARE AND OTHER HEALTH EXTENSIONS
                    Subtitle A--Medicare Extensions

    SEC. 601. MEDICARE PHYSICIAN PAYMENT UPDATE.
    (a) In General.--Section 1848(d) of the Social Security Act (42 
U.S.C. 1395w-4(d)) is amended by adding at the end the following new 
paragraph:
        ``(14) Update for 2013.--
            ``(A) In general.--Subject to paragraphs (7)(B), (8)(B), 
        (9)(B), (10)(B), (11)(B), (12)(B), and (13)(B), in lieu of the 
        update to the single conversion factor established in paragraph 
        (1)(C) that would otherwise apply for 2013, the update to the 
        single conversion factor for such year shall be zero percent.
            ``(B) No effect on computation of conversion factor for 
        2014 and subsequent years.--The conversion factor under this 
        subsection shall be computed under paragraph (1)(A) for 2014 
        and subsequent years as if subparagraph (A) had never 
        applied.''.
    (b) Advancement of Clinical Data Registries To Improve the Quality 
of Health Care.--
        (1) In general.--Section 1848(m)(3) of the Social Security Act 
    (42 U.S.C. 1395w-4(m)(3)) is amended--
            (A) by redesignating subparagraph (D) as subparagraph (F); 
        and
            (B) by inserting after subparagraph (C) the following new 
        subparagraphs:
            ``(D) Satisfactory reporting measures through participation 
        in a qualified clinical data registry.--For 2014 and subsequent 
        years, the Secretary shall treat an eligible professional as 
        satisfactorily submitting data on quality measures under 
        subparagraph (A) if, in lieu of reporting measures under 
        subsection (k)(2)(C), the eligible professional is 
        satisfactorily participating, as determined by the Secretary, 
        in a qualified clinical data registry (as described in 
        subparagraph (E)) for the year.
            ``(E) Qualified clinical data registry.--
                ``(i) In general.--The Secretary shall establish 
            requirements for an entity to be considered a qualified 
            clinical data registry. Such requirements shall include a 
            requirement that the entity provide the Secretary with such 
            information, at such times, and in such manner, as the 
            Secretary determines necessary to carry out this 
            subsection.
                ``(ii) Considerations.--In establishing the 
            requirements under clause (i), the Secretary shall consider 
            whether an entity--

                    ``(I) has in place mechanisms for the transparency 
                of data elements and specifications, risk models, and 
                measures;
                    ``(II) requires the submission of data from 
                participants with respect to multiple payers;
                    ``(III) provides timely performance reports to 
                participants at the individual participant level; and
                    ``(IV) supports quality improvement initiatives for 
                participants.

                ``(iii) Measures.--With respect to measures used by a 
            qualified clinical data registry--

                    ``(I) sections 1890(b)(7) and 1890A(a) shall not 
                apply; and
                    ``(II) measures endorsed by the entity with a 
                contract with the Secretary under section 1890(a) may 
                be used.

                ``(iv) Consultation.--In carrying out this 
            subparagraph, the Secretary shall consult with interested 
            parties.
                ``(v) Determination.--The Secretary shall establish a 
            process to determine whether or not an entity meets the 
            requirements established under clause (i). Such process may 
            involve one or both of the following:

                    ``(I) A determination by the Secretary.
                    ``(II) A designation by the Secretary of one or 
                more independent organizations to make such 
                determination.''.

        (2) GAO study and report on incorporating registry data into 
    the medicare program in order to improve quality and efficiency.--
            (A) Study.--The Comptroller General of the United States 
        shall conduct a study on the potential of clinical data 
        registries to improve the quality and efficiency of care in the 
        Medicare program, including through payment system incentives. 
        Such study shall include an analysis of the role of health 
        information technology in facilitating clinical data registries 
        and the use of data from such registries among private health 
        insurers as well as other entities the Comptroller General 
        determines appropriate.
            (B) Report.--Not later than November 15, 2013, the 
        Comptroller General of the United States shall submit to 
        Congress a report on the study conducted under subparagraph 
        (A), together with recommendations for such legislation and 
        administrative action as the Comptroller General determines 
        appropriate.
    SEC. 602. WORK GEOGRAPHIC ADJUSTMENT.
    Section 1848(e)(1)(E) of the Social Security Act (42 U.S.C. 1395w-
4(e)(1)(E)) is amended by striking ``before January 1, 2013'' and 
inserting ``before January 1, 2014''.
    SEC. 603. PAYMENT FOR OUTPATIENT THERAPY SERVICES.
    (a) Extension.--Section 1833(g) of the Social Security Act (42 
U.S.C. 1395l(g)) is amended--
        (1) in paragraph (5)(A), in the first sentence, by striking 
    ``December 31, 2012'' and inserting ``December 31, 2013''; and
        (2) in paragraph (6)--
            (A) by striking ``December 31, 2012'' and inserting 
        ``December 31, 2013''; and
            (B) by inserting ``or 2013'' after ``during 2012''.
    (b) Application of Therapy Cap to Therapy Furnished as Part of 
Outpatient Critical Access Hospital Services.--Section 1833(g)(6) of 
the Social Security Act (42 U.S.C. 1395l(g)(6)), as amended by 
subsection (a), is amended--
        (1) by striking ``In applying'' and inserting ``(A) In 
    applying''; and
        (2) by adding at the end the following new subparagraph:
    ``(B)(i) With respect to outpatient therapy services furnished 
beginning on or after January 1, 2013, and before January 1, 2014, for 
which payment is made under section 1834(g), the Secretary shall count 
toward the uniform dollar limitations described in paragraphs (1) and 
(3) and the threshold described in paragraph (5)(C) the amount that 
would be payable under this part if such services were paid under 
section 1834(k)(1)(B) instead of being paid under section 1834(g).
    ``(ii) Nothing in clause (i) shall be construed as changing the 
method of payment for outpatient therapy services under section 
1834(g).''.
    (c) Beneficiary Protections.--Section 1833(g)(5) of the Social 
Security Act (42 U.S.C. 1395l(g)(5)) is amended by adding at the end 
the following new subparagraph:
    ``(D) With respect to services furnished on or after January 1, 
2013, where payment may not be made as a result of application of 
paragraphs (1) and (3), section 1879 shall apply in the same manner as 
such section applies to a denial that is made by reason of section 
1862(a)(1).''.
    (d) Implementation.--Notwithstanding any other provision of law, 
the Secretary of Health and Human Services may implement the provisions 
of, and the amendments made by, this section by program instruction or 
otherwise.
    SEC. 604. AMBULANCE ADD-ON PAYMENTS.
    (a) Ground Ambulance.--Section 1834(l)(13)(A) of the Social 
Security Act (42 U.S.C. 1395m(l)(13)(A)) is amended--
        (1) in the matter preceding clause (i), by striking ``January 
    1, 2013'' and inserting ``January 1, 2014''; and
        (2) in each of clauses (i) and (ii), by striking ``January 1, 
    2013'' and inserting ``January 1, 2014'' each place it appears.
    (b) Air Ambulance.--Section 146(b)(1) of the Medicare Improvements 
for Patients and Providers Act of 2008 (Public Law 110-275), as amended 
by sections 3105(b) and 10311(b) of the Patient Protection and 
Affordable Care Act (Public Law 111-148), section 106(b) of the 
Medicare and Medicaid Extenders Act of 2010 (Public Law 111-309), 
section 306(b) of the Temporary Payroll Tax Cut Continuation Act of 
2011 (Public Law 112-78), and section 3007(b) of the Middle Class Tax 
Relief and Job Creation Act of 2012 (Public Law 112-96), is amended by 
striking ``December 31, 2012'' and inserting ``June 30, 2013''.
    (c) Super Rural Ambulance.--Section 1834(l)(12)(A) of the Social 
Security Act (42 U.S.C. 1395m(l)(12)(A)) is amended in the first 
sentence by striking ``January 1, 2013'' and inserting ``January 1, 
2014''.
    (d) Studies of Ambulance Costs.--
        (1) In general.--The Secretary of Health and Health and Human 
    Services (in this subsection referred to as the ``Secretary'') 
    shall conduct a study of each of the following:
            (A) A study that analyzes data on existing cost reports for 
        ambulance services furnished by hospitals and critical access 
        hospitals, including variation by characteristics of such 
        providers of services.
            (B) A study of the feasibility of obtaining cost data on a 
        periodic basis from all ambulance providers of services and 
        suppliers for potential use in examining the appropriateness of 
        the Medicare add-on payments for ground ambulance services 
        furnished under the fee schedule under section 1834(l) of the 
        Social Security Act (42 U.S.C. 1395m(l)) and in preparing for 
        future reform of such payment system.
        (2) Components of one of the studies.--In conducting the study 
    under paragraph (1)(B), the Secretary shall--
            (A) consult with industry on the design of such cost 
        collection efforts;
            (B) explore use of cost surveys and cost reports to collect 
        appropriate cost data and the periodicity of such cost data 
        collection;
            (C) examine the feasibility of development of a standard 
        cost reporting tool for providers of services and suppliers of 
        ground ambulance services; and
            (D) examine the ability to furnish such cost data by 
        various types of ambulance providers of services and suppliers, 
        especially by rural and super-rural providers of services and 
        suppliers.
        (3) Reports.--
            (A) Existing cost reports.--Not later than October 1, 2013, 
        the Secretary shall submit a report to Congress on the study 
        conducted under paragraph (1)(A), together with recommendations 
        for such legislation and administrative action as the Secretary 
        determines appropriate.
            (B) Obtaining cost data.--Not later than July 1, 2014, the 
        Secretary shall submit a report to Congress on the study 
        conducted under paragraph (1)(B), together with recommendations 
        for such legislation and administrative action as the Secretary 
        determines appropriate.
    SEC. 605. EXTENSION OF MEDICARE INPATIENT HOSPITAL PAYMENT 
      ADJUSTMENT FOR LOW-VOLUME HOSPITALS.
    Section 1886(d)(12) of the Social Security Act (42 U.S.C. 
1395ww(d)(12)) is amended--
        (1) in subparagraph (B), in the matter preceding clause (i), by 
    striking ``2013'' and inserting ``2014'';
        (2) in subparagraph (C)(i), by striking ``and 2012'' each place 
    it appears and inserting ``, 2012, and 2013''; and
        (3) in subparagraph (D), by striking ``and 2012'' and inserting 
    ``, 2012, and 2013''.
    SEC. 606. EXTENSION OF THE MEDICARE-DEPENDENT HOSPITAL (MDH) 
      PROGRAM.
    (a) Extension of Payment Methodology.--Section 1886(d)(5)(G) of the 
Social Security Act (42 U.S.C. 1395ww(d)(5)(G)) is amended--
        (1) in clause (i), by striking ``October 1, 2012'' and 
    inserting ``October 1, 2013''; and
        (2) in clause (ii)(II), by striking ``October 1, 2012'' and 
    inserting ``October 1, 2013''.
    (b) Conforming Amendments.--
        (1) Extension of target amount.--Section 1886(b)(3)(D) of the 
    Social Security Act (42 U.S.C. 1395ww(b)(3)(D)) is amended--
            (A) in the matter preceding clause (i), by striking 
        ``October 1, 2012'' and inserting ``October 1, 2013''; and
            (B) in clause (iv), by striking ``through fiscal year 
        2012'' and inserting ``through fiscal year 2013''.
        (2) Permitting hospitals to decline reclassification.--Section 
    13501(e)(2) of the Omnibus Budget Reconciliation Act of 1993 (42 
    U.S.C. 1395ww note) is amended by striking ``through fiscal year 
    2012'' and inserting ``through fiscal year 2013''.
    SEC. 607. EXTENSION FOR SPECIALIZED MEDICARE ADVANTAGE PLANS FOR 
      SPECIAL NEEDS INDIVIDUALS.
    Section 1859(f)(1) of the Social Security Act (42 U.S.C. 1395w-
28(f)(1)) is amended by striking ``2014'' and inserting ``2015''.
    SEC. 608. EXTENSION OF MEDICARE REASONABLE COST CONTRACTS.
    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 ``January 1, 2013'' and inserting ``January 1, 2014''.
    SEC. 609. PERFORMANCE IMPROVEMENT.
    (a) Extension of Funding for Contract With Consensus-based Entity 
Regarding Performance Measurement.--
        (1) In general.--Section 1890(d) of the Social Security Act (42 
    U.S.C. 1395aaa(d)) is amended by striking ``fiscal years 2009 
    through 2012'' and inserting ``fiscal years 2009 through 2013''.
        (2) Revision to duties.--Section 1890(b) of the Social Security 
    Act (42 U.S.C. 1395aaa(b)) is amended by striking paragraph (4).
    (b) Providing Data for Performance Improvement in a Timely 
Manner.--
        (1) In general.--The Secretary of Health and Human Services (in 
    this subsection referred to as the ``Secretary'') shall develop a 
    strategy to provide data for performance improvement in a timely 
    manner to applicable providers under the Medicare program under 
    title XVIII of the Social Security Act (42 U.S.C. 1395 et seq.), 
    including with respect to the provision of the following:
            (A) Utilization data, including such data for items and 
        services under parts A, B, and D of the Medicare program.
            (B) Feedback on quality data submitted by the applicable 
        provider under the Medicare program.
        (2) Considerations.--In developing the strategy under paragraph 
    (1), the Secretary shall consider--
            (A) the type of applicable provider receiving the data;
            (B) the frequency of providing the data so that it can be 
        the most relevant in improving provider performance;
            (C) risk adjustment methods;
            (D) presentation of the data in a meaningful manner and 
        easily understandable format;
            (E) with respect to utilization data, the provision of data 
        that the Secretary determines would be useful to improve the 
        performance of the type of applicable provider involved; and
            (F) administrative costs involved with providing data.
        (3) Submission and availability of initial strategy.--Not later 
    than 1 year after the date of the enactment of this Act, the 
    Secretary shall--
            (A) submit to the relevant committees of Congress the 
        strategy described in paragraph (1); and
            (B) post such strategy on the website of the Centers for 
        Medicare & Medicaid Services.
        (4) Strategy update.--
            (A) Feedback from stakeholders.--The Secretary shall seek 
        feedback from stakeholders on the initial strategy submitted 
        under paragraph (3).
            (B) Strategy update.--The Secretary shall--
                (i) update the strategy described in paragraph (1) 
            based on the feedback submitted under subparagraph (A); and
                (ii) not later than 18 months after the date of the 
            enactment of this Act--

                    (I) submit such updated strategy to the relevant 
                committees of Congress; and
                    (II) post such updated strategy on the website of 
                the Centers for Medicare & Medicaid Services.

        (5) GAO study and report on private sector information sharing 
    activities.--
            (A) Study.--The Comptroller General of the United States 
        (in this paragraph referred to as the ``Comptroller General'') 
        shall conduct a study on information sharing activities. Such 
        study shall include an analysis of--
                (i) how private sector entities share timely data with 
            hospitals, physicians, and other providers and what lessons 
            can be learned from those activities;
                (ii) how the Medicare program currently shares data 
            with providers, including what data is provided and to 
            which providers, and what divisions within the Centers for 
            Medicare & Medicaid Services oversee those efforts;
                (iii) what, if any, differences there are between the 
            private sector and the Medicare program under title XVIII 
            of the Social Security Act (42 U.S.C. 1395 et seq.) in 
            terms of sharing data; and
                (iv) what, if any, barriers there are for the Centers 
            for Medicare & Medicaid Services to sharing timely data 
            with applicable providers and recommendations to eliminate 
            or reduce such barriers.
            (B) Report.--Not later than 8 months after the date of the 
        enactment of this Act, the Comptroller General shall submit to 
        the relevant committees of Congress a report containing the 
        results of the study conducted under subparagraph (A), together 
        with recommendations for such legislation and administrative 
        action as the Comptroller General determines appropriate.
        (6) Definitions.--In this subsection:
            (A) Applicable provider.--The term ``applicable provider'' 
        means the following:
                (i) A critical access hospital (as defined in section 
            1861(mm)(1) of the Social Security Act (42 U.S.C. 
            1395xx(mm)(1))).
                (ii) A hospital (as defined in section 1861(e) of such 
            Act (42 U.S.C. 1395x(e))).
                (iii) A physician (as defined in section 1861(r) of 
            such Act (42 U.S.C. 1395x(r))).
                (iv) Any other provider the Secretary determines should 
            receive the information described in subsection (a).
            (B) Performance improvement.--The term ``performance 
        improvement'' means improvements in quality, reducing per 
        capita costs, and other criteria the Secretary determines 
        appropriate.
    SEC. 610. EXTENSION OF FUNDING OUTREACH AND ASSISTANCE FOR LOW-
      INCOME PROGRAMS.
    (a) Additional Funding for State Health Insurance Programs.--
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), as amended 
by section 3306 of the Patient Protection and Affordable Care Act 
Public Law 111-148), is amended--
        (1) in clause (i), by striking ``and'' at the end;
        (2) in clause (ii), by striking the period at the end and 
    inserting ``; and''; and
        (3) by inserting after clause (ii) the following new clause:
                ``(iii) for fiscal year 2013, of $7,500,000.''.
    (b) Additional Funding for Area Agencies on Aging.--Subsection 
(b)(1)(B) of such section 119, as so amended, is amended--
        (1) in clause (i), by striking ``and'' at the end;
        (2) in clause (ii), by striking the period at the end and 
    inserting ``; and''; and
        (3) by inserting after clause (ii) the following new clause:
                ``(iii) for fiscal year 2013, of $7,500,000.''.
    (c) Additional Funding for Aging and Disability Resource Centers.--
Subsection (c)(1)(B) of such section 119, as so amended, is amended--
        (1) in clause (i), by striking ``and'' at the end;
        (2) in clause (ii), by striking the period at the end and 
    inserting ``; and''; and
        (3) by inserting after clause (ii) the following new clause:
                ``(iii) for fiscal year 2013, of $5,000,000.''.
    (d) Additional Funding for Contract With the National Center for 
Benefits and Outreach Enrollment.--Subsection (d)(2) of such section 
119, as so amended, is amended--
        (1) in clause (i), by striking ``and'' at the end;
        (2) in clause (ii), by striking the period at the end and 
    inserting ``; and''; and
        (3) by inserting after clause (ii) the following new clause:
                ``(iii) for fiscal year 2013, of $5,000,000.''.

                  Subtitle B--Other Health Extensions

    SEC. 621. EXTENSION OF THE QUALIFYING INDIVIDUAL (QI) PROGRAM.
    (a) Extension.--Section 1902(a)(10)(E)(iv) of the Social Security 
Act (42 U.S.C. 1396a(a)(10)(E)(iv)) is amended by striking ``2012'' and 
inserting ``2013''.
    (b) Extending Total Amount Available for Allocation.--Section 
1933(g) of such Act (42 U.S.C. 1396u-3(g)) is amended--
        (1) in paragraph (2)--
            (A) in subparagraph (Q), by striking ``and'' after the 
        semicolon;
            (B) in subparagraph (R), by striking the period at the end 
        and inserting a semicolon; and
            (C) by adding at the end the following new subparagraphs:
            ``(S) for the period that begins on January 1, 2013, and 
        ends on September 30, 2013, the total allocation amount is 
        $485,000,000; and
            ``(T) for the period that begins on October 1, 2013, and 
        ends on December 31, 2013, the total allocation amount is 
        $300,000,000.''; and
        (2) in paragraph (3), in the matter preceding subparagraph (A), 
    by striking ``or (R)'' and inserting ``(R), or (T)''.
    SEC. 622. EXTENSION OF TRANSITIONAL MEDICAL ASSISTANCE (TMA).
    Sections 1902(e)(1)(B) and 1925(f) of the Social Security Act (42 
U.S.C. 1396a(e)(1)(B), 1396r-6(f)) are each amended by striking 
``2012'' and inserting ``2013''.
    SEC. 623. EXTENSION OF MEDICAID AND CHIP EXPRESS LANE OPTION.
    Section 1902(e)(13)(I) of the Social Security Act (42 U.S.C. 
1396a(e)(13)(I)) is amended by striking ``2013'' and inserting 
``2014''.
    SEC. 624. EXTENSION OF FAMILY-TO-FAMILY HEALTH INFORMATION CENTERS.
    Section 501(c)(1)(A)(iii) of the Social Security Act (42 U.S.C. 
701(c)(1)(A)(iii)) is amended by striking ``2012'' and inserting 
``2013''.
    SEC. 625. EXTENSION OF SPECIAL DIABETES PROGRAM FOR TYPE I DIABETES 
      AND FOR INDIANS.
    (a) Special Diabetes Programs for Type I Diabetes.--Section 
330B(b)(2)(C) of the Public Health Service Act (42 U.S.C. 254c-
2(b)(2)(C)) is amended by striking ``2013'' and inserting ``2014''.
    (b) Special Diabetes Programs for Indians.--Section 330C(c)(2)(C) 
of the Public Health Service Act (42 U.S.C. 254c-3(c)(2)(C)) is amended 
by striking ``2013'' and inserting ``2014''.

                  Subtitle C--Other Health Provisions

    SEC. 631. IPPS DOCUMENTATION AND CODING ADJUSTMENT FOR 
      IMPLEMENTATION OF MS-DRGS.
    (a) Rule of Construction and Clarification.--
        (1) Rule of construction.--Nothing in the amendments made by 
    subsection (b) shall be construed as changing the existing 
    authority under section 1886(d) of the Social Security Act (42 
    U.S.C. 1395ww(d)) to make prospective documentation and coding 
    adjustments to the standardized amounts under such section 1886(d) 
    to correct for changes in the coding or classification of 
    discharges that do not reflect real changes in case mix.
        (2) Clarification.--Effective on the date of the enactment of 
    this section, except as provided in section 7(b)(1)(B)(ii) of the 
    TMA, Abstinence Education, and QI Programs Extension Act of 2007, 
    as added by subsection (b)(2)(A)(ii)(IV) of this section, the 
    Secretary of Health and Human Services shall not have authority to 
    fully recoup past overpayments related to documentation and coding 
    changes from fiscal years 2008 and 2009.
    (b) Adjustment.--Section 7 of the TMA, Abstinence Education, and QI 
Programs Extension Act of 2007 (Public Law 110-90; 121 Stat. 986) is 
amended--
        (1) in the heading, by striking ``limitation'' and all that 
    follows through ``adjustment'' and inserting ``documentation and 
    coding adjustments''; and
        (2) in subsection (b)--
            (A) in paragraph (1)--
                (i) in the matter before subparagraph (A)--

                    (I) by striking ``or 2009'' and inserting ``, 2009, 
                or 2010''; and
                    (II) by inserting ``or otherwise applied for such 
                year'' after ``applied under subsection (a)''; and

                (ii) in subparagraph (B)--

                    (I) by inserting ``(i)'' after ``(B)'';
                    (II) by striking ``or decrease'';
                    (III) by striking the period at the end and 
                inserting ``; and''; and
                    (IV) by adding at the end the following:

            ``(ii) make an additional adjustment to the standardized 
        amounts under such section 1886(d) based upon the Secretary's 
        estimates for discharges occurring only during fiscal years 
        2014, 2015, 2016, and 2017 to fully offset $11,000,000,000 
        (which represents the amount of the increase in aggregate 
        payments from fiscal years 2008 through 2013 for which an 
        adjustment was not previously applied).''; and
            (B) in paragraph (3)--
                (i) in subparagraph (A), by inserting before the 
            semicolon the following: ``or affecting the Secretary's 
            authority under such paragraph to apply a prospective 
            adjustment to offset aggregate additional payments related 
            to documentation and coding improvements made with respect 
            to discharges during fiscal year 2010''; and
                (ii) in subparagraph (B), by striking ``and 2012'' and 
            inserting ``2012, 2014, 2015, 2016, and 2017''.
    SEC. 632. REVISIONS TO THE MEDICARE ESRD BUNDLED PAYMENT SYSTEM TO 
      REFLECT FINDINGS IN THE GAO REPORT.
    (a) Adjustment to ESRD Bundled Payment Rate To Account for Changes 
in the Utilization of Certain Drugs and Biologicals.--Section 
1881(b)(14) of the Social Security Act (42 U.S.C. 1395rr(b)(14)) is 
amended by adding at the end the following new subparagraph:
    ``(I) For services furnished on or after January 1, 2014, the 
Secretary shall, by comparing per patient utilization data from 2007 
with such data from 2012, make reductions to the single payment that 
would otherwise apply under this paragraph for renal dialysis services 
to reflect the Secretary's estimate of the change in the utilization of 
drugs and biologicals described in clauses (ii), (iii), and (iv) of 
subparagraph (B) (other than oral-only ESRD-related drugs, as such term 
is used in the final rule promulgated by the Secretary in the Federal 
Register on August 12, 2010 (75 Fed. Reg. 49030)). In making reductions 
under the preceding sentence, the Secretary shall take into account the 
most recently available data on average sales prices and changes in 
prices for drugs and biological reflected in the ESRD market basket 
percentage increase factor under subparagraph (F).''.
    (b) Two-year Delay of Implementation of Oral-Only ESRD-Related 
Drugs in the ESRD Prospective Payment System; Monitoring.--
        (1) Delay.--The Secretary of Health and Human Services may not 
    implement the policy under section 413.174(f)(6) of title 42, Code 
    of Federal Regulations (relating to oral-only ESRD-related drugs in 
    the ESRD prospective payment system), prior to January 1, 2016.
        (2) Monitoring.--With respect to the implementation of oral-
    only ESRD-related drugs in the ESRD prospective payment system 
    under subsection (b)(14) of section 1881 of the Social Security Act 
    (42 U.S.C. 1395rr(b)(14)), the Secretary of Health and Human 
    Services shall monitor the bone and mineral metabolism of 
    individuals with end stage renal disease.
    (c) Analysis of Case Mix Payment Adjustments.--By not later than 
January 1, 2016, the Secretary of Health and Human Services shall--
        (1) conduct an analysis of the case mix payment adjustments 
    being used under section 1881(b)(14)(D)(i) of the Social Security 
    Act (42 U.S.C. 1395rr(b)(14)(D)(i)); and
        (2) make appropriate revisions to such case mix payment 
    adjustments.
    (d) Updated GAO Report.--Not later than December 31, 2015, the 
Comptroller General of the United States shall submit to Congress a 
report that updates the report submitted to Congress under section 
10336 of the Patient Protection and Affordable Care Act (Public Law 
111-148; 124 Stat. 974). The updated report shall include an analysis 
of how the Secretary of Health and Human Services has addressed points 
raised in the report submitted under such section 10336 with respect to 
the Secretary's preparations to implement payment for oral-only ESRD-
related drugs in the bundled prospective payment system under section 
1881(b)(14) of the Social Security Act (42 U.S.C. 1395rr(b)(14)).
    SEC. 633. TREATMENT OF MULTIPLE SERVICE PAYMENT POLICIES FOR 
      THERAPY SERVICES.
    (a) Services Furnished by Physicians and Certain Other Providers.--
Section 1848(b)(7) of the Social Security Act (42 U.S.C. 1395w-4(b)(7)) 
is amended--
        (1) by striking ``2011,'' and inserting ``2011, and before 
    April 1, 2013,''; and
        (2) by adding at the end the following new sentence: ``In the 
    case of such services furnished on or after April 1, 2013, and for 
    which payment is made under such fee schedules, instead of the 25 
    percent multiple procedure payment reduction specified in such 
    final rule, the reduction percentage shall be 50 percent.''.
    (b) Services Furnished by Other Providers.--Section 1834(k) of the 
Social Security Act (42 U.S.C. 1395m(k)) is amended by adding at the 
end the following new paragraph:
        ``(7) Adjustment in discount for certain multiple therapy 
    services.--In the case of therapy services furnished on or after 
    April 1, 2013, and for which payment is made under this subsection 
    pursuant to the applicable fee schedule amount (as defined in 
    paragraph (3)), instead of the 25 percent multiple procedure 
    payment reduction specified in the final rule published by the 
    Secretary in the Federal Register on November 29, 2010, the 
    reduction percentage shall be 50 percent.''.
    SEC. 634. PAYMENT FOR CERTAIN RADIOLOGY SERVICES FURNISHED UNDER 
      THE MEDICARE HOSPITAL OUTPATIENT DEPARTMENT PROSPECTIVE PAYMENT 
      SYSTEM.
    Section 1833(t)(16) of the Social Security Act (42 U.S.C. 
1395l(t)(16)) is amended by adding at the end the following new 
subparagraph:
            ``(D) Special payment rule.--
                ``(i) In general.--In the case of covered OPD services 
            furnished on or after April 1, 2013, in a hospital 
            described in clause (ii), if--

                    ``(I) the payment rate that would otherwise apply 
                under this subsection for stereotactic radiosurgery, 
                complete course of treatment of cranial lesion(s) 
                consisting of 1 session that is multi-source Cobalt 60 
                based (identified as of January 1, 2013, by HCPCS code 
                77371 (and any succeeding code) and reimbursed as of 
                such date under APC 0127 (and any succeeding 
                classification group)); exceeds
                    ``(II) the payment rate that would otherwise apply 
                under this subsection for linear accelerator based 
                stereotactic radiosurgery, complete course of therapy 
                in one session (identified as of January 1, 2013, by 
                HCPCS code G0173 (and any succeeding code) and 
                reimbursed as of such date under APC 0067 (and any 
                succeeding classification group)),

            the payment rate for the service described in subclause (I) 
            shall be reduced to an amount equal to the payment rate for 
            the service described in subclause (II).
                ``(ii) Hospital described.--A hospital described in 
            this clause is a hospital that is not--

                    ``(I) located in a rural area (as defined in 
                section 1886(d)(2)(D));
                    ``(II) classified as a rural referral center under 
                section 1886(d)(5)(C); or
                    ``(III) a sole community hospital (as defined in 
                section 1886(d)(5)(D)(iii)).

                ``(iii) Not budget neutral.--In making any budget 
            neutrality adjustments under this subsection for 2013 (with 
            respect to covered OPD services furnished on or after April 
            1, 2013, and before January 1, 2014) or a subsequent year, 
            the Secretary shall not take into account the reduced 
            expenditures that result from the application of this 
            subparagraph.''.
    SEC. 635. ADJUSTMENT OF EQUIPMENT UTILIZATION RATE FOR ADVANCED 
      IMAGING SERVICES.
    Section 1848 of the Social Security Act (42 U.S.C. 1395w-4) is 
amended--
        (1) in subsection (b)(4)(C)--
            (A) by striking ``and subsequent years'' and inserting ``, 
        2012, and 2013''; and
            (B) by adding at the end the following new sentence: ``With 
        respect to fee schedules established for 2014 and subsequent 
        years, in such methodology, the Secretary shall use a 90 
        percent utilization rate.''; and
        (2) in subsection (c)(2)(B)(v)(III), by striking ``change in 
    the utilization rate applicable to 2011, as described in'' and 
    inserting ``changes in the utilization rate applicable to 2011 and 
    2014, as described in the first and second sentence, respectively, 
    of''.
    SEC. 636. MEDICARE PAYMENT OF COMPETITIVE PRICES FOR DIABETIC 
      SUPPLIES AND ELIMINATION OF OVERPAYMENT FOR DIABETIC SUPPLIES.
    (a) Application of Competitive Bidding Prices for Diabetic 
Supplies.--Section 1834(a)(1) of the Social Security Act (42 U.S.C. 
1395m(a)(1)) is amended--
        (1) in subparagraph (F), in the matter preceding clause (i), by 
    striking ``subparagraph (G)'' and inserting ``subparagraphs (G) and 
    (H)''; and
        (2) by adding at the end the following new subparagraph:
            ``(H) Diabetic supplies.--
                ``(i) In general.--On or after the date described in 
            clause (ii), the payment amount under this part for 
            diabetic supplies, including testing strips, that are non-
            mail order items (as defined by the Secretary) shall be 
            equal to the single payment amounts established under the 
            national mail order competition for diabetic supplies under 
            section 1847.
                ``(ii) Date described.--The date described in this 
            clause is the date of the implementation of the single 
            payment amounts under the national mail order competition 
            for diabetic supplies under section 1847.''.
    (b) Overpayment Elimination for Diabetic Supplies.--Section 1834(a) 
of the Social Security Act (42 U.S.C. 1395m(a)) is amended by adding at 
the end the following new paragraph:
        ``(22) Special payment rule for diabetic supplies.--
    Notwithstanding the preceding provisions of this subsection, for 
    purposes of determining the payment amount under this subsection 
    for diabetic supplies furnished on or after the first day of the 
    calendar quarter during 2013 that is at least 30 days after the 
    date of the enactment of this paragraph and before the date 
    described in paragraph (1)(H)(ii), the Secretary shall recalculate 
    and apply the covered item update under paragraph (14) as if 
    subparagraph (J)(i) of such paragraph was amended by striking `but 
    only if furnished through mail order'.''.
    SEC. 637. MEDICARE PAYMENT ADJUSTMENT FOR NON-EMERGENCY AMBULANCE 
      TRANSPORTS FOR ESRD BENEFICIARIES.
    Section 1834(l) of the Social Security Act (42 U.S.C. 1395m(l)) is 
amended by adding at the end the following new paragraph:
        ``(15) Payment adjustment for non-emergency ambulance 
    transports for esrd beneficiaries.--The fee schedule amount 
    otherwise applicable under the preceding provisions of this 
    subsection shall be reduced by 10 percent for ambulance services 
    furnished on or after October 1, 2013, consisting of non-emergency 
    basic life support services involving transport of an individual 
    with end-stage renal disease for renal dialysis services (as 
    described in section 1881(b)(14)(B)) furnished other than on an 
    emergency basis by a provider of services or a renal dialysis 
    facility.''.
    SEC. 638. REMOVING OBSTACLES TO COLLECTION OF OVERPAYMENTS.
    (a) In General.--The last sentence of subsections (b) and (c) of 
section 1870 of the Social Security Act (42 U.S.C. 1395gg) are each 
amended--
        (1) by striking ``third year'' and inserting ``fifth year''; 
    and
        (2) by striking ``three-year'' and inserting ``five-year''.
    (b) Effective Date.--The amendments made by subsection (a) shall 
take effect on the date of the enactment of this Act.
    SEC. 639. MEDICARE ADVANTAGE CODING INTENSITY ADJUSTMENT.
    Section 1853(a)(1)(C)(ii)(III) of the Social Security Act (42 
U.S.C. 1395w-23(a)(1)(C)(ii)(III)) is amended--
        (1) by striking ``1.3 percentage points'' and inserting ``1.5 
    percentage points''; and
        (2) by striking ``5.7 percent'' and inserting ``5.9 percent''.
    SEC. 640. ELIMINATION OF ALL FUNDING FOR THE MEDICARE IMPROVEMENT 
      FUND.
    Section 1898(b)(1) of the Social Security Act (42 U.S.C. 
1395iii(b)(1)) is amended by striking subparagraphs (A), (B), and (C) 
and inserting the following new subparagraphs:
            ``(A) fiscal year 2014, $0; and
            ``(B) fiscal year 2015, $0.''.
    SEC. 641. REBASING OF STATE DSH ALLOTMENTS.
    Section 1923(f)(8) of the Social Security Act (42 U.S.C. 1396r-
4(f)(8)) is amended to read as follows:
        ``(8) Special rules for calculating dsh allotments for certain 
    fiscal years.--
            ``(A) Fiscal year 2021.--Only with respect to fiscal year 
        2021, the DSH allotment for a State, in lieu of the amount 
        determined under paragraph (3) for the State for that year, 
        shall be equal to the DSH allotment for the State as reduced 
        under paragraph (7) for fiscal year 2020, increased, subject to 
        subparagraphs (B) and (C) of paragraph (3), and paragraph (5), 
        by the percentage change in the consumer price index for all 
        urban consumers (all items; U.S. city average), for fiscal year 
        2020.
            ``(B) Fiscal year 2022.--Only with respect to fiscal year 
        2022, the DSH allotment for a State, in lieu of the amount 
        determined under paragraph (3) for the State for that year, 
        shall be equal to the DSH allotment for the State for fiscal 
        year 2021, as determined under subparagraph (A), increased, 
        subject to subparagraphs (B) and (C) of paragraph (3), and 
        paragraph (5), by the percentage change in the consumer price 
        index for all urban consumers (all items; U.S. city average), 
        for fiscal year 2021.
            ``(C) Subsequent fiscal years.--The DSH allotment for a 
        State for fiscal years after fiscal year 2022 shall be 
        calculated under paragraph (3) without regard to this paragraph 
        and paragraph (7).''.
    SEC. 642. REPEAL OF CLASS PROGRAM.
    (a) Repeal.--Title XXXII of the Public Health Service Act (42 
U.S.C. 300ll et seq.; relating to the CLASS program) is repealed.
    (b) Conforming Changes.--
        (1) Title VIII of the Patient Protection and Affordable Care 
    Act (Public Law 111-148; 124 Stat. 119, 846-847) is repealed.
        (2) Section 1902(a) of the Social Security Act (42 U.S.C. 
    1396a(a)) is amended--
            (A) by striking paragraphs (81) and (82);
            (B) in paragraph (80), by inserting ``and'' at the end; and
            (C) by redesignating paragraph (83) as paragraph (81).
        (3) Paragraphs (2) and (3) of section 6021(d) of the Deficit 
    Reduction Act of 2005 (42 U.S.C. 1396p note) are amended to read as 
    such paragraphs were in effect on the day before the date of the 
    enactment of section 8002(d) of the Patient Protection and 
    Affordable Care Act (Public Law 111-148). Of the funds appropriated 
    by paragraph (3) of such section 6021(d), as amended by the Patient 
    Protection and Affordable Care Act, the unobligated balance is 
    rescinded.
    SEC. 643. COMMISSION ON LONG-TERM CARE.
    (a) Establishment.--There is established a commission to be known 
as the Commission on Long-Term Care (referred to in this section as the 
``Commission'').
    (b) Duties.--
        (1) In general.--The Commission shall develop a plan for the 
    establishment, implementation, and financing of a comprehensive, 
    coordinated, and high-quality system that ensures the availability 
    of long-term services and supports for individuals in need of such 
    services and supports, including elderly individuals, individuals 
    with substantial cognitive or functional limitations, other 
    individuals who require assistance to perform activities of daily 
    living, and individuals desiring to plan for future long-term care 
    needs.
        (2) Existing health care programs.--For purposes of developing 
    the plan described in paragraph (1), the Commission shall provide 
    recommendations for--
            (A) addressing the interaction of a long-term services and 
        support system with existing programs for long-term services 
        and supports, including the Medicare program under title XVIII 
        of the Social Security Act (42 U.S.C. 1395 et seq.) and the 
        Medicaid program under title XIX of the Social Security Act (42 
        U.S.C. 1396 et seq.), and private long-term care insurance;
            (B) improvements to such health care programs that are 
        necessary for ensuring the availability of long-term services 
        and supports; and
            (C) issues related to workers who provide long-term 
        services and supports, including--
                (i) whether the number of such workers is adequate to 
            provide long-term services and supports to individuals with 
            long-term care needs;
                (ii) workforce development necessary to deliver high-
            quality services to such individuals;
                (iii) development of entities that have the capacity to 
            serve as employers and fiscal agents for workers who 
            provide long-term services and supports in the homes of 
            such individuals; and
                (iv) addressing gaps in Federal and State 
            infrastructure that prevent delivery of high-quality long 
            term services and supports to such individuals.
        (3) Additional considerations.--For purposes of developing the 
    plan described in paragraph (1), the Commission shall take into 
    account projected demographic changes and trends in the population 
    of the United States, as well as the potential for development of 
    new technologies, delivery systems, or other mechanisms to improve 
    the availability and quality of long-term services and supports.
        (4) Consultation.--For purposes of developing the plan 
    described in paragraph (1), the Commission shall consult with the 
    Medicare Payment Advisory Commission, the Medicaid and CHIP Payment 
    and Access Commission, the National Council on Disability, and 
    relevant consumer groups.
    (c) Membership.--
        (1) In general.--The Commission shall be composed of 15 
    members, to be appointed not later than 30 days after the date of 
    enactment of this Act, as follows:
            (A) The President of the United States shall appoint 3 
        members.
            (B) The majority leader of the Senate shall appoint 3 
        members.
            (C) The minority leader of the Senate shall appoint 3 
        members.
            (D) The Speaker of the House of Representatives shall 
        appoint 3 members.
            (E) The minority leader of the House of Representatives 
        shall appoint 3 members.
        (2) Representation.--The membership of the Commission shall 
    include individuals who--
            (A) represent the interests of--
                (i) consumers of long-term services and supports and 
            related insurance products, as well as their 
            representatives;
                (ii) older adults;
                (iii) individuals with cognitive or functional 
            limitations;
                (iv) family caregivers for individuals described in 
            clause (i), (ii), or (iii);
                (v) the health care workforce who directly provide 
            long-term services and supports;
                (vi) private long-term care insurance providers;
                (vii) employers;
                (viii) State insurance departments; and
                (ix) State Medicaid agencies;
            (B) have demonstrated experience in dealing with issues 
        related to long-term services and supports, health care policy, 
        and public and private insurance; and
            (C) represent the health care interests and needs of a 
        variety of geographic areas and demographic groups.
        (3) Chairman and vice-chairman.--The Commission shall elect a 
    chairman and vice chairman from among its members.
        (4) Vacancies.--Any vacancy in the membership of the Commission 
    shall be filled in the manner in which the original appointment was 
    made and shall not affect the power of the remaining members to 
    execute the duties of the Commission.
        (5) Quorum.--A quorum shall consist of 8 members of the 
    Commission, except that 4 members may conduct a hearing under 
    subsection (e)(1).
        (6) Meetings.--The Commission shall meet at the call of its 
    chairman or a majority of its members.
        (7) Compensation and reimbursement of expenses.--
            (A) In general.--To enable the Commission to exercise its 
        powers, functions, and duties, there are authorized to be 
        disbursed by the Senate the actual and necessary expenses of 
        the Commission approved by the chairman and vice chairman, 
        subject to subparagraph (B) and the rules and regulations of 
        the Senate.
            (B) Members.--Members of the Commission are not entitled to 
        receive compensation for service on the Commission. Members may 
        be reimbursed for travel, subsistence, and other necessary 
        expenses incurred in carrying out the duties of the Commission.
    (d) Staff and Ethical Standards.--
        (1) Staff.--The chairman and vice chairman of the Commission 
    may jointly appoint and fix the compensation of staff as they deem 
    necessary, within the guidelines for employees of the Senate and 
    following all applicable rules and employment requirements of the 
    Senate.
        (2) Ethical standards.--Members of the Commission who serve in 
    the House of Representatives shall be governed by the ethics rules 
    and requirements of the House. Members of the Senate who serve on 
    the Commission and staff of the Commission shall comply with the 
    ethics rules of the Senate.
    (e) Powers.--
        (1) Hearings and other activities.--For the purpose of carrying 
    out its duties, the Commission may hold such hearings and undertake 
    such other activities as the Commission determines to be necessary 
    to carry out its duties.
        (2) Studies by general accounting office.--Upon the request of 
    the Commission, the Comptroller General of the United States shall 
    conduct such studies or investigations as the Commission determines 
    to be necessary to carry out its duties.
        (3) Cost estimates by congressional budget office.--Upon the 
    request of the Commission, the Director of the Congressional Budget 
    Office shall provide to the Commission such cost estimates as the 
    Commission determines to be necessary to carry out its duties.
        (4) Detail of federal employees.--Upon the request of the 
    Commission, the head of any Federal agency is authorized to detail, 
    without reimbursement, any of the personnel of such agency to the 
    Commission to assist the Commission in carrying out its duties. Any 
    such detail shall not interrupt or otherwise affect the civil 
    service status or privileges of the Federal employee.
        (5) Technical assistance.--Upon the request of the Commission, 
    the head of a Federal agency shall provide such technical 
    assistance to the Commission as the Commission determines to be 
    necessary to carry out its duties.
        (6) Use of mails.--The Commission may use the United States 
    mails in the same manner and under the same conditions as Federal 
    agencies.
        (7) Obtaining information.--The Commission may secure directly 
    from any Federal agency information necessary to enable it to carry 
    out its duties, if the information may be disclosed under section 
    552 of title 5, United States Code. Upon request of the Chairman of 
    the Commission, the head of such agency shall furnish such 
    information to the Commission.
        (8) Administrative support services.--Upon the request of the 
    Commission, the Administrator of General Services shall provide to 
    the Commission on a reimbursable basis such administrative support 
    services as the Commission may request.
    (f) Commission Consideration.--
        (1) Approval of report and legislative language.--
            (A) In general.--Not later than 6 months after appointment 
        of the members of the Commission (as described in subsection 
        (c)(1)), the Commission shall vote on a comprehensive and 
        detailed report based on the long-term care plan described in 
        subsection (b)(1) that contains any recommendations or 
        proposals for legislative or administrative action as the 
        Commission deems appropriate, including proposed legislative 
        language to carry out the recommendations or proposals 
        (referred to in this section as the ``Commission bill'').
            (B) Approval by majority of members.--The Commission bill 
        shall require the approval of a majority of the members of the 
        Commission.
        (2) Transmission of commission bill.--
            (A) In general.--If the Commission bill is approved by the 
        Commission pursuant to paragraph (1), then not later than 10 
        days after such approval, the Commission shall submit the 
        Commission bill to the President, the Vice President, the 
        Speaker of the House of Representatives, and the majority and 
        minority Leaders of each House on Congress.
            (B) Commission bill to be made public.--Upon the approval 
        or disapproval of the Commission bill pursuant to paragraph 
        (1), the Commission shall promptly make such proposal, and a 
        record of the vote, available to the public.
    (g) Termination.--The Commission shall terminate 30 days after the 
vote described in subsection (f)(1).
    (h) Consideration of Commission Recommendations.--If approved by 
the majority required by subsection (f)(1), the Commission bill that 
has been submitted pursuant to subsection (f)(2)(A) shall be introduced 
in the Senate (by request) on the next day on which the Senate is in 
session by the majority leader of the Senate or by a Member of the 
Senate designated by the majority leader of the Senate and shall be 
introduced in the House of Representatives (by request) on the next 
legislative day by the majority leader of the House or by a member of 
the House designated by the majority leader of the House.
    SEC. 644. CONSUMER OPERATED AND ORIENTED PLAN PROGRAM CONTINGENCY 
      FUND.
    (a) Establishment.--The Secretary of Health and Human Services 
shall establish a fund to be used to provide assistance and oversight 
to qualified nonprofit health insurance issuers that have been awarded 
loans or grants under section 1322 of the Patient Protection and 
Affordable Care Act (42 U.S.C. 18042) prior to the date of enactment of 
this Act.
    (b) Transfer and Rescission.--
        (1) Transfer.--From the unobligated balance of funds 
    appropriated under section 1322(g) of the Patient Protection and 
    Affordable Care Act (42 U.S.C. 18042(g)), 10 percent of such sums 
    are hereby transferred to the fund established under subsection (a) 
    to remain available until expended.
        (2) Rescission.--Except as provided for in paragraph (1), 
    amounts appropriated under section 1322(g) of the Patient 
    Protection and Affordable Care Act (42 U.S.C. 18042(g)) that are 
    unobligated as of the date of enactment of this Act are rescinded.

             TITLE VII--EXTENSION OF AGRICULTURAL PROGRAMS

    SEC. 701. 1-YEAR EXTENSION OF AGRICULTURAL PROGRAMS.
    (a) Extension.--Except as otherwise provided in this section and 
amendments made by this section and notwithstanding any other provision 
of law, the authorities provided by each provision of the Food, 
Conservation, and Energy Act of 2008 (Public Law 110-246; 122 Stat. 
1651) and each amendment made by that Act (and for mandatory programs 
at such funding levels), as in effect on September 30, 2012, shall 
continue, and the Secretary of Agriculture shall carry out the 
authorities, until the later of--
        (1) September 30, 2013; or
        (2) the date specified in the provision of that Act or 
    amendment made by that Act.
    (b) Commodity Programs.--
        (1) In general.--The terms and conditions applicable to a 
    covered commodity or loan commodity (as those terms are defined in 
    section 1001 of the Food, Conservation, and Energy Act of 2008 (7 
    U.S.C. 8702)) or to peanuts, sugarcane, or sugar beets for the 2012 
    crop year pursuant to title I of that Act (7 U.S.C. 8702 et seq.) 
    and each amendment made by that title shall be applicable to the 
    2013 crop year for that covered commodity, loan commodity, peanuts, 
    sugarcane, or sugar beets.
        (2) Milk.--
            (A) In general.--Notwithstanding subsection (a), the 
        Secretary of Agriculture shall carry out the dairy product 
        price support program under section 1501 of the Food, 
        Conservation, and Energy Act of 2008 (7 U.S.C. 8771) through 
        December 31, 2013.
            (B) Milk income loss contract program.--Section 1506 of the 
        Food, Conservation, and Energy Act of 2008 (7 U.S.C. 8773) is 
        amended by striking ``2012'' each place it appears in 
        subsections (c)(3), (d)(1), (d)(2), (e)(2)(A), (g), and (h)(1) 
        and inserting ``2013''.
        (3) Suspension of permanent price support authorities.--The 
    provisions of law specified in subsections (a) through (c) of 
    section 1602 of the Food, Conservation, and Energy Act of 2008 (7 
    U.S.C. 8782) shall be suspended--
            (A) for the 2013 crop or production year of a covered 
        commodity (as that term is defined in section 1001 of that Act 
        (7 U.S.C. 8702)), peanuts, sugarcane, and sugar, as 
        appropriate; and
            (B) in the case of milk, through December 31, 2013.
    (c) Conservation Programs.--
        (1) Conservation reserve.--Section 1231(d) of the Food Security 
    Act of 1985 (16 U.S.C. 3831(d)) is amended in the second sentence 
    by striking ``and 2012'' and inserting ``2012, and 2013''.
        (2) Voluntary public access.--Section 1240R of the Food 
    Security Act of 1985 (16 U.S.C. 3839bb-5) is amended by striking 
    subsection (f) and inserting the following:
    ``(f) Funding.--
        ``(1) Fiscal years 2009 through 2012.--Of the funds of the 
    Commodity Credit Corporation, the Secretary shall use to carry out 
    this section, to the maximum extent practicable, $50,000,000 for 
    the period of fiscal years 2009 through 2012.
        ``(2) Authorization of appropriations.--There is authorized to 
    be appropriated to carry out this section $10,000,000 for fiscal 
    year 2013.''.
    (d) Supplemental Nutrition Assistance Program.--
        (1) Employment and training program.--Section 16(h)(1)(A) of 
    the Food and Nutrition Act of 2008 (7 U.S.C. 2025(h)(1)(A)) is 
    amended by inserting ``, except that for fiscal year 2013, the 
    amount shall be $79,000,000'' before the period at the end.
        (2) Nutrition education.--Section 28(d)(1) of the Food and 
    Nutrition Act of 2008 (7 U.S.C. 2036a(d)(1)) is amended--
            (A) in subparagraph (A), by striking ``and'' after the 
        semicolon at the end; and
            (B) by striking subparagraph (B) and inserting the 
        following:
            ``(B) for fiscal year 2012, $388,000,000;
            ``(C) for fiscal year 2013, $285,000,000;
            ``(D) for fiscal year 2014, $401,000,000;
            ``(E) for fiscal year 2015, $407,000,000; and
            ``(F) for fiscal year 2016 and each subsequent fiscal year, 
        the applicable amount during the preceding fiscal year, as 
        adjusted to reflect any increases for the 12-month period 
        ending the preceding June 30 in the Consumer Price Index for 
        All Urban Consumers published by the Bureau of Labor Statistics 
        of the Department of Labor.''.
    (e) Research Programs.--
        (1) Organic agriculture research and extension initiative.--
    Section 1672B(f) of the Food, Agriculture, Conservation, and Trade 
    Act of 1990 (7 U.S.C. 5925b(f)) is amended--
            (A) in the heading of paragraph (1), by striking ``In 
        general'' and inserting ``Mandatory funding for fiscal years 
        2009 through 2012'';
            (B) in the heading of paragraph (2), by striking 
        ``Additional funding'' and inserting ``Discretionary funding 
        for fiscal years 2009 through 2012''; and
            (C) by adding at the end the following:
        ``(3) Fiscal year 2013.--There is authorized to be appropriated 
    to carry out this section $25,000,000 for fiscal year 2013.''.
        (2) Specialty crop research initiative.--Section 412(h) of the 
    Agricultural Research, Extension, and Education Reform Act of 1998 
    (7 U.S.C. 7632(h)) is amended--
            (A) in the heading of paragraph (1), by striking ``In 
        general'' and inserting ``Mandatory funding for fiscal years 
        2008 through 2012'';
            (B) in the heading of paragraph (2), by inserting ``for 
        fiscal years 2008 through 2012'' after ``Appropriations'';
            (C) by redesignating paragraphs (3) and (4) as paragraphs 
        (4) and (5), respectively; and
            (D) by inserting after paragraph (2) the following:
        ``(3) Fiscal year 2013.--There is authorized to be appropriated 
    to carry out this section $100,000,000 for fiscal year 2013.''.
        (3) Beginning farmer and rancher development program.--Section 
    7405(h) of the Farm Security and Rural Investment Act of 2002 (7 
    U.S.C. 3319f(h)) is amended--
            (A) in the heading of paragraph (1), by striking ``In 
        general'' and inserting ``Mandatory funding for fiscal years 
        2009 through 2012'';
            (B) in the heading of paragraph (2), by inserting ``for 
        fiscal years 2008 through 2012'' after ``Appropriations''; and
            (C) by adding at the end the following:
        ``(3) Fiscal year 2013.--There is authorized to be appropriated 
    to carry out this section $30,000,000 for fiscal year 2013.''.
    (f) Energy Programs.--
        (1) Biobased markets program.--Section 9002(h) of the Farm 
    Security and Rural Investment Act of 2002 (7 U.S.C. 8102(h)) is 
    amended in paragraph (2) by striking ``2012'' and inserting 
    ``2013''.
        (2) Biorefinery assistance.--Section 9003(h)(2) of the Farm 
    Security and Rural Investment Act of 2002 (7 U.S.C. 8103(h)(2)) is 
    amended by striking ``2012'' and inserting ``2013''.
        (3) Repowering assistance.--Section 9004(d)(2) of the Farm 
    Security and Rural Investment Act of 2002 (7 U.S.C. 8104(d)(2)) is 
    amended by striking ``2012'' and inserting ``2013''.
        (4) Bioenergy program for advanced biofuels.--Section 
    9005(g)(2) of the Farm Security and Rural Investment Act of 2002 (7 
    U.S.C. 8105(g)(2)) is amended by striking ``2012'' and inserting 
    ``2013''.
        (5) Biodiesel fuel education program.--Section 9006 of the Farm 
    Security and Rural Investment Act of 2002 (7 U.S.C. 8106) is 
    amended by striking subsection (d) and inserting the following:
    ``(d) Funding.--
        ``(1) Fiscal years 2009 through 2012.--Of the funds of the 
    Commodity Credit Corporation, the Secretary shall use to carry out 
    this section $1,000,000 for each of fiscal years 2008 through 2012.
        ``(2) Authorization of appropriations.--There is authorized to 
    be appropriated to carry out this section $1,000,000 for fiscal 
    year 2013.''.
        (6) Rural energy for america program.--Section 9007(g)(3) of 
    the Farm Security and Rural Investment Act of 2002 (7 U.S.C. 
    8107(g)(3)) is amended by striking ``2012'' and inserting ``2013''.
        (7) Biomass research and development.--Section 9008(h)(2) of 
    the Farm Security and Rural Investment Act of 2002 (7 U.S.C. 
    8108(h)(2)) is amended by striking ``2012'' and inserting ``2013''.
        (8) Rural energy self-sufficiency initiative.--Section 9009(d) 
    of the Farm Security and Rural Investment Act of 2002 (7 U.S.C. 
    8109(d)) is amended by striking ``2012'' and inserting ``2013''.
        (9) Feedstock flexibility program for bioenergy producers.--
    Section 9010(b) of the Farm Security and Rural Investment Act of 
    2002 (7 U.S.C. 8110(b)) is amended in paragraphs (1)(A) and (2)(A) 
    by striking ``2012'' each place it appears and inserting ``2013''.
        (10) Biomass crop assistance program.--Section 9011(f) of the 
    Farm Security and Rural Investment Act of 2002 (7 U.S.C. 8111(f)) 
    is amended--
            (A) by striking ``(f) Funding.--Of the funds'' and 
        inserting ``(f) Funding.--
        ``(1) Fiscal years 2008 through 2012.--Of the funds''; and
            (B) adding at the end the following:
        ``(2) Fiscal year 2013.--
            ``(A) In general.--There is authorized to be appropriated 
        to carry out this section $20,000,000 for fiscal year 2013.
            ``(B) Multiyear contracts.--For each multiyear contract 
        entered into by the Secretary during a fiscal year under this 
        paragraph, the Secretary shall ensure that sufficient funds are 
        obligated from the amounts appropriated for that fiscal year to 
        fully cover all payments required by the contract for all years 
        of the contract.''.
        (11) Forest biomass for energy.--Section 9012(d) of the Farm 
    Security and Rural Investment Act of 2002 (7 U.S.C. 8112(d)) is 
    amended by striking ``2012'' and inserting ``2013''.
        (12) Community wood energy program.--Section 9013(e) of the 
    Farm Security and Rural Investment Act of 2002 (7 U.S.C. 8113(e)) 
    is amended by striking ``2012'' and inserting ``2013''.
    (g) Horticulture and Organic Agriculture Programs.--
        (1) Farmers market promotion program.--Section 6(e) of the 
    Farmer-to-Consumer Direct Marketing Act of 1976 (7 U.S.C. 3005(e)) 
    is amended--
            (A) in the heading of paragraph (1), by striking ``In 
        general'' and inserting ``Fiscal years 2008 through 2012'';
            (B) by redesignating paragraphs (2), (3), and (4) as 
        paragraphs (3), (4), and (5), respectively;
            (C) by inserting after paragraph (1) the following:
        ``(2) Fiscal year 2013.--There is authorized to be appropriated 
    to carry out this section $10,000,000 for fiscal year 2013.'';
            (D) in paragraph (3) (as so redesignated), by striking 
        ``paragraph (1)'' and inserting ``paragraph (1) or (2)''; and
            (E) in paragraph (5) (as so redesignated), by striking 
        ``paragraph (2)'' and inserting ``paragraph (3)''.
        (2) National clean plant network.--Section 10202(e) of the 
    Food, Conservation, and Energy Act of 2008 (7 U.S.C. 7761(e)) is 
    amended--
            (A) by striking ``Of the funds'' and inserting the 
        following:
        ``(1) Fiscal years 2009 through 2012.--Of the funds''; and
            (B) by adding at the end the following:
        ``(2) Fiscal year 2013.--There is authorized to be appropriated 
    to carry out the Program $5,000,000 for fiscal year 2013.''.
        (3) National organic certification cost-share program.--Section 
    10606 of the Farm Security and Rural Investment Act of 2002 (7 
    U.S.C. 6523) is amended--
            (A) in subsection (a), by striking ``Of funds of the 
        Commodity Credit Corporation, the Secretary of Agriculture 
        (acting through the Agricultural Marketing Service) shall use 
        $22,000,000 for fiscal year 2008, to remain available until 
        expended, to'' and inserting ``The Secretary of Agriculture 
        (acting through the Agricultural Marketing Service) shall''; 
        and
            (B) by adding at the end the following:
    ``(d) Funding.--
        ``(1) Mandatory funding for fiscal years 2008 through 2012.--Of 
    the funds of the Commodity Credit Corporation, the Secretary shall 
    make available to carry out this section $22,000,000 for the period 
    of fiscal years 2008 through 2012.
        ``(2) Fiscal year 2013.--There is authorized to be appropriated 
    to carry out this section $22,000,000 for fiscal year 2013, to 
    remain available until expended.''.
        (4) Organic production and market data initiatives.--Section 
    7407(d) of the Farm Security and Rural Investment Act of 2002 (7 
    U.S.C. 5925c(d)) is amended--
            (A) in the heading of paragraph (1), by striking ``In 
        general'' and inserting ``Mandatory funding through fiscal year 
        2012'';
            (B) in the heading of paragraph (2), by striking 
        ``Additional funding'' and inserting ``Discretionary funding 
        for fiscal years 2008 through 2012''; and
            (C) by adding at the end the following:
        ``(3) Fiscal year 2013.--There is authorized to be appropriated 
    to carry out this section $5,000,000, to remain available until 
    expended.''.
    (h) Outreach and Technical Assistance for Socially Disadvantaged 
Farmers or Ranchers.--Section 2501(a)(4) of the Food, Agriculture, 
Conservation, and Trade Act of 1990 (7 U.S.C. 2279(a)(4)) is amended--
        (1) in the heading of subparagraph (A), by striking ``In 
    general'' and inserting ``Fiscal years 2009 through 2012'';
        (2) by redesignating subparagraphs (B) and (C) as subparagraphs 
    (C) and (D), respectively;
        (3) by inserting after subparagraph (A) the following:
            ``(B) Fiscal year 2013.--There is authorized to be 
        appropriated to carry out this section $20,000,000 for fiscal 
        year 2013.'';
        (4) in subparagraph (C) (as so redesignated), by striking 
    ``subparagraph (A)'' and inserting ``subparagraph (A) or (B)''; and
        (5) in subparagraph (D) (as so redesignated), by striking 
    ``subparagraph (A)'' and inserting ``subparagraph (A) or (B)''.
    (i) Exceptions.--
        (1) In general.--Subsection (a) does not apply with respect to 
    mandatory funding provided by programs authorized by provisions of 
    law amended by subsections (d) through (h).
        (2) Conservation.--Subsection (a) does not apply with respect 
    to the programs specified in paragraphs (3)(B), (4), (6), and (7) 
    of section 1241(a) of the Food Security Act of 1985 (16 U.S.C. 
    3841(a)), relating to the conservation stewardship program, 
    farmland protection program, environmental quality incentives 
    program, and wildlife habitat incentives program, for which program 
    authority was extended through fiscal year 2014 by section 716 of 
    Public Law 112-55 (125 Stat. 582).
        (3) Trade.--Subsection (a) does not apply with respect to the 
    following provisions of law:
            (A) Section 3206 of the Food, Conservation, and Energy Act 
        of 2008 (7 U.S.C. 1726c) relating to the use of Commodity 
        Credit Corporation funds to support local and regional food aid 
        procurement projects.
            (B) Section 3107(l)(1) of the Farm Security and Rural 
        Investment Act of 2002 (7 U.S.C. 1736o-1(l)(1)) relating to the 
        use of Commodity Credit Corporation funds to carry out the 
        McGovern-Dole International Food for Education and Child 
        Nutrition Program.
        (4) Survey of foods purchased by school food authorities.--
    Subsection (a) does not apply with respect to section 4307 of the 
    Food, Conservation, and Energy Act of 2008 (Public Law 110-246; 122 
    Stat. 1893) relating to the use of Commodity Credit Corporation 
    funds for a survey and report regarding foods purchased by school 
    food authorities.
        (5) Rural development.--Subsection (a) does not apply with 
    respect to the following provisions of law:
            (A) Section 379E(d)(1) of the Consolidated Farm and Rural 
        Development Act (7 U.S.C. 2008s(d)(1)), relating to funding of 
        the rural microentrepreneur assistance program.
            (B) Section 6029 of the Food, Conservation, and Energy Act 
        of 2008 (Public Law 110-246; 122 Stat. 1955) relating to 
        funding of pending rural development loan and grant 
        applications.
            (C) Section 231(b)(7)(A) of the Agricultural Risk 
        Protection Act of 2000 (7 U.S.C. 1632a(b)(7)(A)), relating to 
        funding of value-added agricultural market development program 
        grants.
            (D) Section 375(e)(6)(B) of the Consolidated Farm and Rural 
        Development Act (7 U.S.C. 2008j(e)(6)(B)) relating to the use 
        of Commodity Credit Corporation funds for the National Sheep 
        Industry Improvement Center.
        (6) Market loss assistance for asparagus producers.--Subsection 
    (a) does not apply with respect to section 10404(d) of the Food, 
    Conservation, and Energy Act of 2008 (Public Law 110-246; 122 Stat. 
    2112).
        (7) Supplemental agricultural disaster assistance.--Subsection 
    (a) does not apply with respect to section 531 of the Federal Crop 
    Insurance Act (7 U.S.C. 1531) and title IX of the Trade Act of 1974 
    (19 U.S.C. 2497 et seq.) relating to the provision of supplemental 
    agricultural disaster assistance.
        (8) Pigford claims.--Subsection (a) does not apply with respect 
    to section 14012 of the Food, Conservation, and Energy Act of 2008 
    (Public Law 110-246; 122 Stat. 2209) relating to determination on 
    the merits of Pigford claims.
        (9) Heartland, habitat, harvest, and horticulture act of 
    2008.--Subsection (a) does not apply with respect to title XV of 
    the Food, Conservation, and Energy Act of 2008 (Public Law 110-246; 
    122 Stat. 2246), and amendments made by that title, relating to the 
    provision of supplemental agricultural disaster assistance under 
    title IX of the Trade Act of 1974 (19 U.S.C. 2497 et seq.), certain 
    revenue and tax provisions, and certain trade benefits and other 
    matters.
    (j) Effective Date.--Except as otherwise provided in this section, 
this section and the amendments made by this section take effect on the 
earlier of--
        (1) the date of the enactment of this Act; or
        (2) September 30, 2012.
    SEC. 702. SUPPLEMENTAL AGRICULTURAL DISASTER ASSISTANCE.
    (a) In General.--Section 531 of the Federal Crop Insurance Act (7 
U.S.C. 1531) is amended--
        (1) in subsection (a)(5)--
            (A) in the matter preceding clause (i), by striking the 
        first ``under''; and
            (B) by redesignating clauses (i) through (iii) as 
        subparagraphs (A), (B), and (C), respectively, and indenting 
        appropriately;
        (2) in subsection (c)--
            (A) in paragraph (1), by striking ``use such sums as are 
        necessary from the Trust Fund to''; and
            (B) by adding at the end the following:
        ``(3) Authorization of appropriations.--There is authorized to 
    be appropriated to carry out this subsection $80,000,000 for each 
    of fiscal years 2012 and 2013.'';
        (3) in subsection (d)--
            (A) in paragraph (2), by striking ``use such sums as are 
        necessary from the Trust Fund to''; and
            (B) by adding at the end the following:
        ``(7) Authorization of appropriations.--There is authorized to 
    be appropriated to carry out this subsection $400,000,000 for each 
    of fiscal years 2012 and 2013.'';
        (4) in subsection (e)--
            (A) in paragraph (1), by striking ``use up to $50,000,000 
        per year from the Trust Fund to''; and
            (B) by adding at the end the following:
        ``(4) Authorization of appropriations.--There is authorized to 
    be appropriated to carry out this subsection $50,000,000 for each 
    of fiscal years 2012 and 2013.'';
        (5) in subsection (f)--
            (A) in paragraph (2)(A), by striking ``use such sums as are 
        necessary from the Trust Fund to''; and
            (B) by adding at the end the following:
        ``(5) Authorization of appropriations.--There is authorized to 
    be appropriated to carry out this subsection $20,000,000 for each 
    of fiscal years 2012 and 2013.''; and
        (6) in subsection (i), by inserting ``or, in the case of 
    subsections (c) through (f), September 30, 2013'' after ``2011,''.
    (b) Effective Date.--The amendments made by subsection (a) shall 
take effect on October 1, 2012.

                  TITLE VIII--MISCELLANEOUS PROVISIONS

    SEC. 801. STRATEGIC DELIVERY SYSTEMS.
    (a) In General.--Paragraph 3 of section 495(c) of title 10, United 
States Code,, as added by section 1035 of the National Defense 
Authorization Act for Fiscal Year 2013, is amended--
        (1) by striking ``that'' before ``the Russian Federation'' and 
    inserting ``whether''; and
        (2) by inserting ``strategic'' before ``arms control 
    obligations''.
    (b) Effective Date.--The amendments made by subsection (a) shall 
take effect as if included in the enactment of the National Defense 
Authorization Act for Fiscal Year 2013.
    SEC. 802. NO COST OF LIVING ADJUSTMENT IN PAY OF MEMBERS OF 
      CONGRESS.
    Notwithstanding any other provision of law, no adjustment shall be 
made under section 601(a) of the Legislative Reorganization Act of 1946 
(2 U.S.C. 31) (relating to cost of living adjustments for Members of 
Congress) during fiscal year 2013.

                      TITLE IX--BUDGET PROVISIONS
               Subtitle A--Modifications of Sequestration

    SEC. 901. TREATMENT OF SEQUESTER.
    (a) Adjustment.--Section 251A(3) of the Balanced Budget and 
Emergency Deficit Control Act of 1985 is amended--
        (1) in subparagraph (C), by striking ``and'' after the 
    semicolon;
        (2) in subparagraph (D), by striking the period and inserting`` 
    ; and''; and
        (3) by inserting at the end the following:
            ``(E) for fiscal year 2013, reducing the amount calculated 
        under subparagraphs (A) through (D) by $24,000,000,000.''.
    (b) After Session Sequester.--Notwithstanding any other provision 
of law, the fiscal year 2013 spending reductions required by section 
251(a)(1) of the Balanced Budget and Emergency Deficit Control Act of 
1985 shall be evaluated and implemented on March 27, 2013.
    (c) Postponement of Budget Control Act Sequester for Fiscal Year 
2013.--Section 251A of the Balanced Budget and Emergency Deficit 
Control Act of 1985 is amended--
        (1) in paragraph (4), by striking ``January 2, 2013'' and 
    inserting ``March 1, 2013''; and
        (2) in paragraph (7)(A), by striking ``January 2, 2013'' and 
    inserting ``March 1, 2013''.
    (d) Additional Adjustments.--
        (1) Section 251.--Paragraphs (2) and (3) of section 251(c) of 
    the Balanced Budget and Emergency Deficit Control Act of 1985 are 
    amended to read as follows:
        ``(2) for fiscal year 2013--
            ``(A) for the security category, as defined in section 
        250(c)(4)(B), $684,000,000,000 in budget authority; and
            ``(B) for the nonsecurity category, as defined in section 
        250(c)(4)(A), $359,000,000,000 in budget authority;
        ``(3) for fiscal year 2014--
            ``(A) for the security category, $552,000,000,000 in budget 
        authority; and
            ``(B) for the nonsecurity category, $506,000,000,000 in 
        budget authority;''.
    (e) 2013 Sequester.--On March 1, 2013, the President shall order a 
sequestration for fiscal year 2013 pursuant to section 251A of the 
Balanced Budget and Emergency Deficit Control Act of 1985, as amended 
by this section, pursuant to which, only for the purposes of the 
calculation in sections 251A(5)(A), 251A(6)(A), and 251A(7)(A), section 
251(c)(2) shall be applied as if it read as follows:
        ``(2) For fiscal year 2013--
            ``(A) for the security category, $544,000,000,000 in budget 
        authority; and
            ``(B) for the nonsecurity category, $499,000,000,000 in 
        budget authority;''.
    SEC. 902. AMOUNTS IN APPLICABLE RETIREMENT PLANS MAY BE TRANSFERRED 
      TO DESIGNATED ROTH ACCOUNTS WITHOUT DISTRIBUTION.
    (a) In General.--Section 402A(c)(4) is amended by adding at the end 
the following:
            ``(E) Special rule for certain transfers.--In the case of 
        an applicable retirement plan which includes a qualified Roth 
        contribution program--
                ``(i) the plan may allow an individual to elect to have 
            the plan transfer any amount not otherwise distributable 
            under the plan to a designated Roth account maintained for 
            the benefit of the individual,
                ``(ii) such transfer shall be treated as a distribution 
            to which this paragraph applies which was contributed in a 
            qualified rollover contribution (within the meaning of 
            section 408A(e)) to such account, and
                ``(iii) the plan shall not be treated as violating the 
            provisions of section 401(k)(2)(B)(i), 403(b)(7)(A)(i), 
            403(b)(11), or 457(d)(1)(A), or of section 8433 of title 5, 
            United States Code, solely by reason of such transfer.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to transfers after December 31, 2012, in taxable years ending after 
such date.

                     Subtitle B--Budgetary Effects

    SEC. 911. BUDGETARY EFFECTS.
    (a) PAYGO Scorecard.--The budgetary effects of this Act shall not 
be entered on either PAYGO scorecard maintained pursuant to section 
4(d) of the Statutory Pay-As-You-Go Act of 2010.
    (b) Senate PAYGO Scorecard.--The budgetary effects of this Act 
shall not be entered on any PAYGO scorecard maintained for purposes of 
section 201 of S. Con. Res. 21 (110th Congress).

                               Speaker of the House of Representatives.

                            Vice President of the United States and    
                                               President of the Senate.