1.
(a)This Act may be cited as the American Taxpayer Relief Act of 2012
.
(b)Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986.
(c)The table of contents for this Act is as follows:
Sec. 1. Short title, 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.
<enum>I</enum><header>General extensions</header>
<section id="H4565FB07D15D49718E5DF2A570D3DCCD"><enum>101.</enum><header>Permanent extension and modification of 2001 tax relief</header>
<subsection id="H60620020BD864DDE9384134A74E35E06"><enum>(a)</enum><header>Permanent extension</header>
<paragraph id="H8C1BD3C8592B44DAA23FC3ED2CC909FF"><enum>(1)</enum><header>In general</header><text>The Economic Growth and Tax Relief Reconciliation Act of 2001 is amended by striking title IX.</text></paragraph>
<paragraph id="H03B35AEDC5B44A3FA10D512B13E2CFB6"><enum>(2)</enum><header>Conforming amendment</header><text>The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 is amended by striking section 304.</text></paragraph>
<paragraph commented="no" display-inline="no-display-inline" id="HA5E2999CBBFD468C8F845ABE5A32CC2F"><enum>(3)</enum><header>Effective date</header><text>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.</text></paragraph></subsection>
<subsection id="H6C818F49418446788A1D3786E08F4A20"><enum>(b)</enum><header>Application of income tax to certain high-Income taxpayers</header>
<paragraph id="H618556963FAC48D28AE7F62333526E35"><enum>(1)</enum><header>Income tax rates</header>
<subparagraph id="HC0DB162F5A964068BCB05FF79AD703DD"><enum>(A)</enum><header>Treatment of 25-, 28-, and 33-percent rate brackets</header><text display-inline="yes-display-inline">Paragraph (2) of section 1(i) is amended to read as follows:</text>
<quoted-block display-inline="no-display-inline" id="H9FE5D467F38C4FD6AFE789A51651510C" style="OLC">
<paragraph id="HBFB1C5ECA65548A2B393876A6C48E05E"><enum>(2)</enum><header><enum-in-header>25-</enum-in-header>, 28-, and 33-percent rate brackets</header><text display-inline="yes-display-inline">The tables under subsections (a), (b), (c), (d), and (e) shall be applied—</text>
<subparagraph id="H6481D81C58984489A2AB4F66C2AA9C23"><enum>(A)</enum><text>by substituting <quote>25%</quote> for <quote>28%</quote> each place it appears (before the application of subparagraph (B)),</text></subparagraph>
<subparagraph id="H7E51013B8A944C3CB5F9087D89A09D8D"><enum>(B)</enum><text>by substituting <quote>28%</quote> for <quote>31%</quote> each place it appears, and</text></subparagraph>
<subparagraph id="HC59EC1FA1C2B496FBB2579E9326965C2"><enum>(C)</enum><text>by substituting <quote>33%</quote> for <quote>36%</quote> each place it appears.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph>
<subparagraph id="H8A6E7A90333D4836BE63859E300361F9"><enum>(B)</enum><header>35-percent rate bracket</header><text>Subsection (i) of section 1 is amended by redesignating paragraph (3) as paragraph (4) and by inserting after paragraph (2) the following new paragraph:</text>
<quoted-block display-inline="no-display-inline" id="HE2B46DD219FB45AC9AB22C6DC52DEC57" style="OLC">
<paragraph id="H18AA7CC1C299465CB823B07CD1841502"><enum>(3)</enum><header>Modifications to income tax brackets for high-income taxpayers</header>
<subparagraph id="HCE3B56693DD8416F8178CE717986A904"><enum>(A)</enum><header>35-percent rate bracket</header><text>In the case of taxable years beginning after December 31, 2012—</text>
<clause id="HE844A10618C4466792EEB963F51EED21"><enum>(i)</enum><text display-inline="yes-display-inline">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—</text>
<subclause id="HF721CBB087AD4E608973FF213160DE68"><enum>(I)</enum><text display-inline="yes-display-inline">the applicable threshold, over</text></subclause>
<subclause id="H093BAA3389AE4D77934A186D753209D4"><enum>(II)</enum><text display-inline="yes-display-inline">the dollar amount at which such bracket begins, and</text></subclause></clause>
<clause id="H14524BED62A348818DA064F1AD42FCD2"><enum>(ii)</enum><text>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.</text></clause></subparagraph>
<subparagraph id="H8B246BA8C1114536A2A6B400273B41CE"><enum>(B)</enum><header>Applicable threshold</header><text>For purposes of this paragraph, the term <quote>applicable threshold</quote> means—</text>
<clause id="H3B2CEF91DD82472593A1B5745343A97D"><enum>(i)</enum><text>$450,000 in the case of subsection (a),</text></clause>
<clause commented="no" id="H172343CCF0F64F518777C7B33E38DC04"><enum>(ii)</enum><text>$425,000 in the case of subsection (b),</text></clause>
<clause id="HF7EA5D25CCF24421BC9C7B29AFC15B98"><enum>(iii)</enum><text>$400,000 in the case of subsection (c), and</text></clause>
<clause id="H3362814464634FF3B4308AEA97BD408D"><enum>(iv)</enum><text><fraction>1/2</fraction> the amount applicable under clause (i) (after adjustment, if any, under subparagraph (C)) in the case of subsection (d).</text></clause></subparagraph>
<subparagraph id="H49B3D2908355445E99F4F1C613679194"><enum>(C)</enum><header>Inflation adjustment</header><text>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 <quote>2012</quote> for <quote>1992</quote>.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph>
<paragraph id="H825627AB6141497892DBDB80F37FC18E"><enum>(2)</enum><header>Phaseout of personal exemptions and itemized deductions</header>
<subparagraph display-inline="no-display-inline" id="H6CD7BF4C2B494B4FA1B02B1F3C1D28FB"><enum>(A)</enum><header>Overall limitation on itemized deductions</header><text display-inline="yes-display-inline">Section 68 is amended—</text>
<clause id="H0B00B978BB9A4C06881105C979B03483"><enum>(i)</enum><text>by striking subsection (b) and inserting the following:</text>
<quoted-block display-inline="no-display-inline" id="H92DFC233328149C3B9660BDFAB988892" style="OLC">
<subsection id="HB8B87074C69644F89BC0A5266E438A52"><enum>(b)</enum><header>Applicable amount</header>
<paragraph id="H27DF029FB1D44F348C4400B63FE99AC1"><enum>(1)</enum><header>In general</header><text>For purposes of this section, the term <quote>applicable amount</quote> means—</text>
<subparagraph id="HCA7C2FEE3E494B029A66851905A54F83"><enum>(A)</enum><text>$300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),</text></subparagraph>
<subparagraph commented="no" id="HB292B11047E64C5080450487D1A42A07"><enum>(B)</enum><text>$275,000 in the case of a head of household (as defined in section 2(b)),</text></subparagraph>
<subparagraph id="H941FA5FF9CD2430C840B264421F60975"><enum>(C)</enum><text>$250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and</text></subparagraph>
<subparagraph id="H2281267C93434C8E8302DA90410E0111"><enum>(D)</enum><text><fraction>1/2</fraction> the amount applicable under subparagraph (A) (after adjustment, if any, under paragraph (2)) in the case of a married individual filing a separate return.</text></subparagraph><continuation-text continuation-text-level="paragraph">For purposes of this paragraph, marital status shall be determined under section 7703.</continuation-text></paragraph>
<paragraph id="HEC8B76358CF348F784E44860452972D1"><enum>(2)</enum><header>Inflation adjustment</header><text>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—</text>
<subparagraph id="H521EDD1FC8F24ADCBBC91598E4748482"><enum>(A)</enum><text>such dollar amount, multiplied by</text></subparagraph>
<subparagraph id="HD0BD1A34D03F44AAAB78CBA08A2211E2"><enum>(B)</enum><text>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 <quote>2012</quote> for <quote>1992</quote>.</text></subparagraph><continuation-text continuation-text-level="paragraph">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.</continuation-text></paragraph></subsection><after-quoted-block>, and</after-quoted-block></quoted-block></clause>
<clause id="H0AE9C8456B7847FF8ABBEECC5BE5D0C1"><enum>(ii)</enum><text>by striking subsections (f) and (g).</text></clause></subparagraph>
<subparagraph display-inline="no-display-inline" id="H4F7C09C450EF4355B673C56EA27A6E7D"><enum>(B)</enum><header>Phaseout of deductions for personal exemptions</header>
<clause id="HA2CE24FFAA814DF0A24F6C304BE909A0"><enum>(i)</enum><header>In general</header><text>Paragraph (3) of section 151(d) is amended—</text>
<subclause id="H809816D67F04499C98BE84CDFF1DEBE3"><enum>(I)</enum><text>by striking <quote>the threshold amount</quote> in subparagraphs (A) and (B) and inserting <quote>the applicable amount in effect under section 68(b)</quote>,</text></subclause>
<subclause id="HA2C539099B254ABD849DBA9EF8527D7A"><enum>(II)</enum><text>by striking subparagraph (C) and redesignating subparagraph (D) as subparagraph (C), and</text></subclause>
<subclause id="H9B18065915B14223A7B35E11EEA3C257"><enum>(III)</enum><text>by striking subparagraphs (E) and (F).</text></subclause></clause>
<clause id="HF83C9C1224994C889AFDBFFC54C1334E"><enum>(ii)</enum><header>Conforming amendments</header><text>Paragraph (4) of section 151(d) is amended—</text>
<subclause id="H3AE8CBEE1BBA4B75884C0ADC1E1E5C05"><enum>(I)</enum><text>by striking subparagraph (B),</text></subclause>
<subclause id="HE798E9C891904E42BAA7B6A250FDA535"><enum>(II)</enum><text>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</text></subclause>
<subclause id="HAA6153FE6B8C4CB4B2446BABE399D76A"><enum>(III)</enum><text>by striking all that precedes <quote>in a calendar year after 1989,</quote> and inserting the following:</text>
<quoted-block display-inline="no-display-inline" id="H7ACF21A371E944FD93FC948BCBF6A0EE" style="OLC">
<paragraph id="H4F5A909ED98A4D13846D5B0ECDE4AA27"><enum>(4)</enum><header>Inflation adjustment</header><text display-inline="yes-display-inline">In the case of any taxable year beginning</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subclause></clause></subparagraph></paragraph>
<paragraph commented="no" display-inline="no-display-inline" id="H7C099E5A7AE9486BB363EF44DA8017EA"><enum>(3)</enum><header>Effective date</header><text>The amendments made by this subsection shall apply to taxable years beginning after December 31, 2012.</text></paragraph></subsection>
<subsection id="HD50EB987C1CE4218B05DA5D31AD9290D"><enum>(c)</enum><header>Modifications of estate tax</header>
<paragraph id="H172DB148FE4B40F0B05401F3CEBA1272"><enum>(1)</enum><header>Maximum estate tax rate equal to 40 percent</header><text>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 <quote>Over $500,000</quote> and all that follows and inserting the following:</text>
<quoted-block display-inline="no-display-inline" id="HD85E7CB280C84FF3A194F51C136625C0" style="OLC">
<table align-to-level="section" blank-lines-before="1" colsep="0" frame="none" line-rules="no-gen" rowsep="0" rule-weights="0.0.0.0.0.0" table-template-name="Generic: 2 text, even cols" table-type="">
<tgroup cols="2" grid-typeface="1.1" rowsep="0" thead-tbody-ldg-size="10.10.12"><colspec coldef="txt" colname="column1" colwidth="163pts" min-data-value="150"/><colspec coldef="txt-no-ldr" colname="column2" colwidth="163pts" min-data-value="150"/>
<tbody>
<row><entry align="left" colname="column1" leader-modify="force-ldr" stub-definition="txt-ldr" stub-hierarchy="1">Over $500,000 but not over $750,000</entry><entry align="left" colname="column2" leader-modify="clr-ldr">$155,800, plus 37 percent of the excess of such amount over $500,000.</entry></row>
<row><entry align="left" colname="column1" leader-modify="force-ldr" stub-definition="txt-ldr" stub-hierarchy="1">Over $750,000 but not over $1,000,000</entry><entry align="left" colname="column2" leader-modify="clr-ldr">$248,300, plus 39 percent of the excess of such amount over $750,000.</entry></row>
<row><entry align="left" colname="column1" leader-modify="force-ldr" stub-definition="txt-ldr" stub-hierarchy="1">Over $1,000,000</entry><entry align="left" colname="column2" leader-modify="clr-ldr">$345,800, plus 40 percent of the excess of such amount over $1,000,000.</entry></row></tbody></tgroup></table><after-quoted-block>.</after-quoted-block></quoted-block></paragraph>
<paragraph commented="no" id="HD885CFA2E7AD494F960ECE1F20DB0FD7"><enum>(2)</enum><header>Technical correction</header><text>Clause (i) of section 2010(c)(4)(B) is amended by striking <quote>basic exclusion amount</quote> and inserting <quote>applicable exclusion amount</quote>.</text></paragraph>
<paragraph id="H4920617464EB424D8A52B5F3FE0B1BFA"><enum>(3)</enum><header>Effective dates</header>
<subparagraph id="H0FD57706E6654D5BAF9E45076A94AF35"><enum>(A)</enum><header>In general</header><text>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.</text></subparagraph>
<subparagraph commented="no" display-inline="no-display-inline" id="H9FC5ED985DE94CB18EF396695C151B5D"><enum>(B)</enum><header>Technical correction</header><text display-inline="yes-display-inline">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.</text></subparagraph></paragraph></subsection></section>
<section id="HBF08472568774A10A6C7B0A4C52423B0"><enum>102.</enum><header>Permanent extension and modification of 2003 tax relief</header>
<subsection id="HBEEE337F75364C4E977EA27196CBC4F9"><enum>(a)</enum><header>Permanent extension</header><text display-inline="yes-display-inline">The Jobs and Growth Tax Relief Reconciliation Act of 2003 is amended by striking section 303.</text></subsection>
<subsection id="H573494A974CC4EA3BAD5FA12021D1D2F"><enum>(b)</enum><header>20-Percent capital gains rate for certain high income individuals</header>
<paragraph id="H7F4D38284C1C4445B59BA679A6F2BBC8"><enum>(1)</enum><header>In general</header><text>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:</text>
<quoted-block display-inline="no-display-inline" id="H332680680E924EB4A5F251A2061AC622" style="OLC">
<subparagraph id="H3E56FB960527473FB94869E17F01AC61"><enum>(C)</enum><text display-inline="yes-display-inline">15 percent of the lesser of—</text>
<clause id="H4F4696BA6A37410F8BAA320FD9D67272"><enum>(i)</enum><text>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</text></clause>
<clause id="HB19678CEFF564708A184E6B0BEB520AF"><enum>(ii)</enum><text>the excess of—</text>
<subclause id="HE74762466FF54DE697BA44D4EC1E15CE"><enum>(I)</enum><text>the amount of taxable income which would (without regard to this paragraph) be taxed at a rate below 39.6 percent, over</text></subclause>
<subclause id="H19CA28E68566463186959F3E837A9DF7"><enum>(II)</enum><text>the sum of the amounts on which a tax is determined under subparagraphs (A) and (B),</text></subclause></clause></subparagraph>
<subparagraph id="H07F29B422EB24918B80094AE8D75F5ED"><enum>(D)</enum><text display-inline="yes-display-inline">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),</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph>
<paragraph commented="no" id="H26DC2719D9454F7797ED356D916EB04C"><enum>(2)</enum><header>Minimum tax</header><text>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:</text>
<quoted-block display-inline="no-display-inline" id="H65DF5C6D4E04407DAA3CF17EB0C56091" style="OLC">
<subparagraph commented="no" id="HE9B418308A0648618F2D5AEF00F67818"><enum>(C)</enum><text display-inline="yes-display-inline">15 percent of the lesser of—</text>
<clause commented="no" id="H4195A92F9E584D3DBB606B928A907564"><enum>(i)</enum><text>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</text></clause>
<clause commented="no" id="H3372D2314C3449B3AABC22354C55C41C"><enum>(ii)</enum><text>the excess described in section 1(h)(1)(C)(ii), plus</text></clause></subparagraph>
<subparagraph commented="no" id="H2AF59E852CB24995A5D96D4C440C6C34"><enum>(D)</enum><text display-inline="yes-display-inline">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</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection>
<subsection id="H1EB56FD182DC4EE9BBD2326907837CED"><enum>(c)</enum><header>Conforming amendments</header>
<paragraph id="HAABF3DE62E6F4F36B5BABBE868651F5C"><enum>(1)</enum><text>The following provisions are each amended by striking <quote>15 percent</quote> and inserting <quote>20 percent</quote>:</text>
<subparagraph id="H480D446125EF4DD283107E2F0C63B6C3"><enum>(A)</enum><text>Section 531.</text></subparagraph>
<subparagraph id="HE7264F3A91CE45DA9459F5CE831117F4"><enum>(B)</enum><text>Section 541.</text></subparagraph>
<subparagraph id="HF6D50E0AFE5A4D03A4BBF0BF637C7BB8"><enum>(C)</enum><text>Section 1445(e)(1).</text></subparagraph>
<subparagraph id="H06D958B08280453CA944B5854315AF18"><enum>(D)</enum><text>The second sentence of section 7518(g)(6)(A).</text></subparagraph>
<subparagraph id="H56BBAE10599B4ED3BF1F4826BA567F32"><enum>(E)</enum><text>Section 53511(f)(2) of title 46, United States Code.</text></subparagraph></paragraph>
<paragraph id="H2CE93AA4FEC84B129EE76FC4F5A4B69C"><enum>(2)</enum><text>Sections 1(h)(1)(B) and 55(b)(3)(B) are each amended by striking <quote>5 percent (0 percent in the case of taxable years beginning after 2007)</quote> and inserting <quote>0 percent</quote>.</text></paragraph>
<paragraph id="H0764C6C411EC4F9FA3573D928D20760A"><enum>(3)</enum><text display-inline="yes-display-inline">Section 1445(e)(6) is amended by striking <quote>15 percent (20 percent in the case of taxable years beginning after December 31, 2010)</quote> and inserting <quote>20 percent</quote>.</text></paragraph></subsection>
<subsection id="HEE30A1DFCF464FFDB3A8B3F797D244BB"><enum>(d)</enum><header>Effective dates</header>
<paragraph id="HB920FFD127B1465EB376C0B9713635F9"><enum>(1)</enum><header>In general</header><text>Except as otherwise provided, the amendments made by subsections (b) and (c) shall apply to taxable years beginning after December 31, 2012.</text></paragraph>
<paragraph commented="no" display-inline="no-display-inline" id="H90FE527CE83D4972BA8221F32AC9AC11"><enum>(2)</enum><header>Withholding</header><text>The amendments made by paragraphs (1)(C) and (3) of subsection (c) shall apply to amounts paid on or after January 1, 2013.</text></paragraph></subsection></section>
<section id="H162280AD1BA84A4AB1E77B3EB894BA4A"><enum>103.</enum><header>Extension of 2009 tax relief</header>
<subsection id="H56E8A3B6328E4D80AA7E866604B92B80"><enum>(a)</enum><header>5-year extension of American Opportunity Tax Credit</header>
<paragraph id="H7D38AFFC762B4B339F9D3587F3ECB41B"><enum>(1)</enum><header>In general</header><text>Section 25A(i) is amended by striking <quote>in 2009, 2010, 2011, or 2012</quote> and inserting <quote>after 2008 and before 2018</quote>.</text></paragraph>
<paragraph id="H7FB6CF220E2A4CC6993D2A689DFE8C0D"><enum>(2)</enum><header>Treatment of possessions</header><text>Section 1004(c)(1) of division B of the American Recovery and Reinvestment Tax Act of 2009 is amended by striking <quote>in 2009, 2010, 2011, and 2012</quote> each place it appears and inserting <quote>after 2008 and before 2018</quote>.</text></paragraph></subsection>
<subsection id="HDA1ED036CC314CE19534D8CDEAAA20F2"><enum>(b)</enum><header>5-year extension of child tax credit</header><text>Section 24(d)(4) is amended—</text>
<paragraph id="H5084B7AB6F884AC7BAAEF8007FA86521"><enum>(1)</enum><text>by striking <quote><header-in-text level="paragraph" style="OLC">2009, 2010, 2011, and 2012</header-in-text></quote> in the heading and inserting <quote><header-in-text level="paragraph" style="OLC">for certain years</header-in-text></quote>, and</text></paragraph>
<paragraph id="HDC6DC51DD1B44BDEAE960D1AB86F8733"><enum>(2)</enum><text>by striking <quote>in 2009, 2010, 2011, or 2012</quote> and inserting <quote>after 2008 and before 2018</quote>.</text></paragraph></subsection>
<subsection id="H60ED9CC8DBEF4120AADCDF3C02610C2A"><enum>(c)</enum><header>5-year extension of earned income tax credit</header><text>Section 32(b)(3) is amended—</text>
<paragraph id="H857BC43F1C8E4A368EF193C8A4A7C7F1"><enum>(1)</enum><text>by striking <quote><header-in-text level="paragraph" style="OLC">2009, 2010, 2011, and 2012</header-in-text></quote> in the heading and inserting <quote><header-in-text level="paragraph" style="OLC">for certain years</header-in-text></quote>, and</text></paragraph>
<paragraph id="H52CF350F9CA4493A9232643007DF9C2D"><enum>(2)</enum><text>by striking <quote>in 2009, 2010, 2011, or 2012</quote> and inserting <quote>after 2008 and before 2018</quote>.</text></paragraph></subsection>
<subsection commented="no" display-inline="no-display-inline" id="HFF3F62013B794B89AF2F91D997F41C8D"><enum>(d)</enum><header>Permanent extension of rule disregarding refunds in the administration of federal programs and federally assisted programs</header><text>Section 6409 is amended to read as follows:</text>
<quoted-block display-inline="no-display-inline" id="H093AAC96D88A487AAD2276EDF57934BD" style="OLC">
<section id="H71A31D708CF7432E9C5CC96B7E8AB28C"><enum>6409.</enum><header>Refunds disregarded in the administration of federal programs and federally assisted programs</header><text display-inline="no-display-inline">Notwithstanding any other provision of law, any refund (or advance payment with respect to a refundable credit) made to any individual under this title shall not be taken into account as income, and shall not be taken into account as resources for a period of 12 months from receipt, for purposes of determining the eligibility of such individual (or any other individual) for benefits or assistance (or the amount or extent of benefits or assistance) under any Federal program or under any State or local program financed in whole or in part with Federal funds.</text></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection>
<subsection id="HB3B739752F7D45BC861C7DAF63FE6FD5"><enum>(e)</enum><header>Effective dates</header>
<paragraph id="H46E1DCD2111E45509CAEE686F316AF02"><enum>(1)</enum><header>In general</header><text>Except as provided in paragraph (2), the amendments made by this section shall apply to taxable years beginning after December 31, 2012.</text></paragraph>
<paragraph id="HE59D4CF8AA234975A0337E927A59F4EE"><enum>(2)</enum><header>Rule regarding disregard of refunds</header><text>The amendment made by subsection (d) shall apply to amounts received after December 31, 2012.</text></paragraph></subsection></section>
<section id="H03FA5C184B714DFFA33A2203C3E3D9B8"><enum>104.</enum><header>Permanent alternative minimum tax relief</header>
<subsection commented="no" id="H0FD9953BB0924072BD8565B05BF7E4B0"><enum>(a)</enum><header>2012 exemption amounts made permanent</header>
<paragraph id="H0945BDAF53664C8CB59F932C3D828CC7"><enum>(1)</enum><header>In general</header><text>Paragraph (1) of section 55(d) is amended—</text>
<subparagraph id="H24B6832226CD41598C3A8960B607996E"><enum>(A)</enum><text>by striking <quote>$45,000</quote> and all that follows through <quote>2011)</quote> in subparagraph (A) and inserting <quote>$78,750</quote>,</text></subparagraph>
<subparagraph id="H1D7C9B0B911C45148815E252EFF5BB63"><enum>(B)</enum><text>by striking <quote>$33,750</quote> and all that follows through <quote>2011)</quote> in subparagraph (B) and inserting <quote>$50,600</quote>, and</text></subparagraph>
<subparagraph commented="no" display-inline="no-display-inline" id="H69FB4231316C4A499FEBC703AEE1790F"><enum>(C)</enum><text>by striking <quote>paragraph (1)(A)</quote> in subparagraph (C) and inserting <quote>subparagraph (A)</quote>.</text></subparagraph></paragraph></subsection>
<subsection id="H47C31182E02D48CE8445C12230AC30E6"><enum>(b)</enum><header>Exemption amounts indexed for inflation</header>
<paragraph id="H10327BE1AC1641CB8A063C8DFE9B1817"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">Subsection (d) of section 55 is amended by adding at the end the following new paragraph:</text>
<quoted-block display-inline="no-display-inline" id="HE2F9246DFCB64EBBBAE15E484F7BAA1B" style="OLC">
<paragraph id="H8E5CC6B1398C45A3958A8D80DA9F38F1"><enum>(4)</enum><header>Inflation adjustment</header>
<subparagraph id="H7FD318EF483249DFB156ADF6FB5AAE4F"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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—</text>
<clause id="H4820BA70641E4FC1830C50A6D2776219"><enum>(i)</enum><text>such dollar amount, multiplied by</text></clause>
<clause id="HEB77ECA6CD324698A4489B6F913E18CB"><enum>(ii)</enum><text>the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting <quote>calendar year 2011</quote> for <quote>calendar year 1992</quote> in subparagraph (B) thereof.</text></clause></subparagraph>
<subparagraph id="HC9EAC0F426AE4F18976F400635DBF6B1"><enum>(B)</enum><header>Amounts described</header><text>The amounts described in this subparagraph are—</text>
<clause id="HDBE53BB519DC44FAAA740A85D9EFECAE"><enum>(i)</enum><text>each of the dollar amounts contained in subsection (b)(1)(A)(i),</text></clause>
<clause id="HE2DDF8A501D845FAA354B65CB9BBDB19"><enum>(ii)</enum><text>each of the dollar amounts contained in paragraph (1), and</text></clause>
<clause id="H374931CB4FAB4AA38B4CF5095C9EF015"><enum>(iii)</enum><text>each of the dollar amounts in subparagraphs (A) and (B) of paragraph (3).</text></clause></subparagraph>
<subparagraph id="HFF0678F7173A4D339AEF5A2B089CDC94"><enum>(C)</enum><header>Rounding</header><text>Any increase determined under subparagraph (A) shall be rounded to the nearest multiple of $100.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph>
<paragraph id="HB4449D24723B4A3CBA611B3EE1DC7613"><enum>(2)</enum><header>Conforming amendments</header>
<subparagraph id="H4B60E8BEB75D4DA997776B54BA378256"><enum>(A)</enum><text>Clause (iii) of section 55(b)(1)(A) is amended by striking <quote>by substituting</quote> and all that follows through <quote>appears.</quote> and inserting <quote>by substituting 50 percent of the dollar amount otherwise applicable under subclause (I) and subclause (II) thereof.</quote>.</text></subparagraph>
<subparagraph id="H5663CD5B4C104546B70DC10B3D0C8FDA"><enum>(B)</enum><text>Paragraph (3) of section 55(d) is amended—</text>
<clause id="H62496447079B443A81CCCF36E3B8A373"><enum>(i)</enum><text>by striking <quote>or (2)</quote> in subparagraph (A),</text></clause>
<clause id="H9B2E1566F5F74988BE9215560A3A44CD"><enum>(ii)</enum><text>by striking <quote>and</quote> at the end of subparagraph (B), and</text></clause>
<clause id="HD3715293388943A1B2434D57DE5EBA96"><enum>(iii)</enum><text>by striking subparagraph (C) and inserting the following new subparagraphs:</text>
<quoted-block display-inline="no-display-inline" id="HDBD05E61C4364C7E81E4F802D3F936FF" style="OLC">
<subparagraph id="HB83640A9470D4A45AC1FDCCED49E512D"><enum>(C)</enum><text>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</text></subparagraph>
<subparagraph id="H4848D2DC2D464F8E9905A3B58604B9BC"><enum>(D)</enum><text>$150,000 in the case of a taxpayer described in paragraph (2).</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></clause></subparagraph></paragraph></subsection>
<subsection commented="no" display-inline="no-display-inline" id="H5EDE125A7E10491DA74557BC104E04B8"><enum>(c)</enum><header>Alternative minimum tax relief for nonrefundable credits</header>
<paragraph commented="no" display-inline="no-display-inline" id="H616EE3E589A34C0D86F311F5DFD2D48B"><enum>(1)</enum><header>In general</header><text>Subsection (a) of section 26 is amended to read as follows:</text>
<quoted-block display-inline="no-display-inline" id="H1A64CE3DE36146F68BB4E37F5248C0E8" style="OLC">
<subsection commented="no" display-inline="no-display-inline" id="H3EC25EBE5DA84A52B74F6BB058671C2A"><enum>(a)</enum><header>Limitation based on amount of tax</header><text>The aggregate amount of credits allowed by this subpart for the taxable year shall not exceed the sum of—</text>
<paragraph id="H5FBEE473C11C46D68BFD5C70CF20834C"><enum>(1)</enum><text>the taxpayer's regular tax liability for the taxable year reduced by the foreign tax credit allowable under section 27(a), and</text></paragraph>
<paragraph id="HACA24682385C4ABFB3C5F878FFB62A01"><enum>(2)</enum><text>the tax imposed by section 55(a) for the taxable year.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph>
<paragraph commented="no" display-inline="no-display-inline" id="H8D981F04199544AB881205507FD8AF67"><enum>(2)</enum><header>Conforming amendments</header>
<subparagraph commented="no" display-inline="no-display-inline" id="HC13C4D34D7C8484F8323C16DA500C37A"><enum>(A)</enum><header>Adoption credit</header>
<clause commented="no" display-inline="no-display-inline" id="H2E8B7D07A3DF45AA807583567AA08C28"><enum>(i)</enum><text>Section 23(b) is amended by striking paragraph (4).</text></clause>
<clause commented="no" display-inline="no-display-inline" id="H632D860C40314B8BA328F9B53D7791EC"><enum>(ii)</enum><text>Section 23(c) is amended by striking paragraphs (1) and (2) and inserting the following:</text>
<quoted-block display-inline="no-display-inline" id="HCA97C100A7D8465EBC54B84D27E48166" style="OLC">
<paragraph commented="no" display-inline="no-display-inline" id="H018B0D7952DF42A7B1B0594C2EDCF503"><enum>(1)</enum><header>In general</header><text>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.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></clause>
<clause commented="no" display-inline="no-display-inline" id="H6B76F1874AE24D8D9EF9F232CBE07661"><enum>(iii)</enum><text>Section 23(c) is amended by redesignating paragraph (3) as paragraph (2).</text></clause></subparagraph>
<subparagraph commented="no" display-inline="no-display-inline" id="HDE8EFBBB3E044D7E8D66045802B7245F"><enum>(B)</enum><header>Child tax credit</header>
<clause commented="no" display-inline="no-display-inline" id="H839B88BAC5BF4880AA08469B519B4E08"><enum>(i)</enum><text>Section 24(b) is amended by striking paragraph (3).</text></clause>
<clause commented="no" display-inline="no-display-inline" id="H27C1193259844A56A3F54AAD68E75EEE"><enum>(ii)</enum><text>Section 24(d)(1) is amended—</text>
<subclause commented="no" display-inline="no-display-inline" id="HF32CDCAB018146A4AEC889104320C14F"><enum>(I)</enum><text>by striking <quote>section 26(a)(2) or subsection (b)(3), as the case may be,</quote> each place it appears in subparagraphs (A) and (B) and inserting <quote>section 26(a)</quote>, and</text></subclause>
<subclause commented="no" display-inline="no-display-inline" id="H5B4FF1DB7A3D4B3FABCCFB310BC804D7"><enum>(II)</enum><text>by striking <quote>section 26(a)(2) or subsection (b)(3), as the case may be</quote> in the second last sentence and inserting <quote>section 26(a)</quote>.</text></subclause></clause></subparagraph>
<subparagraph commented="no" display-inline="no-display-inline" id="HF6B4261B8DDB459AA4A70A07FC668EBD"><enum>(C)</enum><header>Credit for interest on certain home mortgages</header><text>Section 25(e)(1)(C) is amended to read as follows:</text>
<quoted-block display-inline="no-display-inline" id="H5C68EF55089441DDABBB0B6B72E8CBB7" style="OLC">
<subparagraph commented="no" display-inline="no-display-inline" id="H48E9D8ECDBCD49BDA3CB20EA963E08C6"><enum>(C)</enum><header>Applicable tax limit</header><text>For purposes of this paragraph, the term <quote>applicable tax limit</quote> 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).</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph>
<subparagraph commented="no" display-inline="no-display-inline" id="HD5C827BD2B6441F89295C2630B7328EC"><enum>(D)</enum><header>Hope and lifetime learning credits</header><text>Section 25A(i) is amended—</text>
<clause commented="no" display-inline="no-display-inline" id="HD5D333848FA840FF85F55040D5BF9419"><enum>(i)</enum><text>by striking paragraph (5) and by redesignating paragraphs (6) and (7) as paragraphs (5) and (6), respectively, and</text></clause>
<clause commented="no" display-inline="no-display-inline" id="H693926705833450A88DC2B2651302243"><enum>(ii)</enum><text>by striking <quote>section 26(a)(2) or paragraph (5), as the case may be</quote> in paragraph (5), as redesignated by clause (i), and inserting <quote>section 26(a)</quote>.</text></clause></subparagraph>
<subparagraph commented="no" display-inline="no-display-inline" id="H78A098B91E4E4F6CB74B2C15209A72F5"><enum>(E)</enum><header>Savers' credit</header><text>Section 25B is amended by striking subsection (g).</text></subparagraph>
<subparagraph commented="no" display-inline="no-display-inline" id="H67B5F478C3D64B3CADF1033BBC685CA6"><enum>(F)</enum><header>Residential energy efficient property</header><text>Section 25D(c) is amended to read as follows:</text>
<quoted-block display-inline="no-display-inline" id="H813F067946B546FC89C548FCF1FEAF0D" style="OLC">
<subsection commented="no" display-inline="no-display-inline" id="H55AF497ED28340C188871123871E2DD7"><enum>(c)</enum><header>Carryforward of unused credit</header><text>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.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph>
<subparagraph commented="no" display-inline="no-display-inline" id="H693FA43B1BB6403D96D0CA674323C0EC"><enum>(G)</enum><header>Certain plug-in electric vehicles</header><text>Section 30(c)(2) is amended to read as follows:</text>
<quoted-block display-inline="no-display-inline" id="H7E4B117C3E744003B03E5E0400380AD7" style="OLC">
<paragraph commented="no" display-inline="no-display-inline" id="H89C0D26D11054F5AA2F5E1BCB8083755"><enum>(2)</enum><header>Personal credit</header><text>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.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph>
<subparagraph commented="no" display-inline="no-display-inline" id="H49226A4AAF6444CD90B33BBB46CCAAAC"><enum>(H)</enum><header>Alternative motor vehicle credit</header><text>Section 30B(g)(2) is amended to read as follows:</text>
<quoted-block display-inline="no-display-inline" id="H6F5B50566DDC4D5DA3324A7D4C01D8AA" style="OLC">
<paragraph commented="no" display-inline="no-display-inline" id="HFA2AF26817B748A295A2C8B9EEC5739C"><enum>(2)</enum><header>Personal credit</header><text>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.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph>
<subparagraph commented="no" display-inline="no-display-inline" id="H37F980554A5C49F28D53FD11253756B6"><enum>(I)</enum><header>New qualified plug-in electric vehicle credit</header><text>Section 30D(c)(2) is amended to read as follows:</text>
<quoted-block display-inline="no-display-inline" id="HF2922F5747044D27BF1A2343F43F1BA6" style="OLC">
<paragraph commented="no" display-inline="no-display-inline" id="HC7542F95FC1F458B96AADD5B9377AE15"><enum>(2)</enum><header>Personal credit</header><text>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.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph>
<subparagraph commented="no" display-inline="no-display-inline" id="H39429FEC9F89493C9DA5E1E033B49DA4"><enum>(J)</enum><header>Cross references</header><text>Section 55(c)(3) is amended by striking <quote>26(a), 30C(d)(2),</quote> and inserting <quote>30C(d)(2)</quote>.</text></subparagraph>
<subparagraph commented="no" display-inline="no-display-inline" id="HEF113F9B5B0A4E1F80491CF18464413B"><enum>(K)</enum><header>Foreign tax credit</header><text>Section 904 is amended by striking subsection (i) and by redesignating subsections (j), (k), and (l) as subsections (i), (j), and (k), respectively.</text></subparagraph>
<subparagraph commented="no" display-inline="no-display-inline" id="HECCE84A6741A410E97F1F4BBB83F4091"><enum>(L)</enum><header>First-time home buyer credit for the District of Columbia</header><text>Section 1400C(d) is amended to read as follows:</text>
<quoted-block display-inline="no-display-inline" id="HD948ADA907324CC4B253AF0A19AF87B3" style="OLC">
<subsection commented="no" display-inline="no-display-inline" id="HB499F849D2314C60A453598DCDDCF634"><enum>(d)</enum><header>Carryforward of unused credit</header><text>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.</text></subsection><after-quoted-block>. </after-quoted-block></quoted-block></subparagraph></paragraph></subsection>
<subsection commented="no" display-inline="no-display-inline" id="HD1280A9BBBAB43D5A27D185DEEE69205"><enum>(d)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2011.</text></subsection></section>
<enum>II</enum><header>Individual tax extenders</header>
<section id="H5FD202E846744BE4AEDC0C560B089510"><enum>201.</enum><header>Extension of deduction for certain expenses of elementary and secondary school teachers</header>
<subsection id="H763DCA45106F4713A995A777EF692B78"><enum>(a)</enum><header>In general</header><text>Subparagraph (D) of section 62(a)(2) is amended by striking <quote>or 2011</quote> and inserting <quote>2011, 2012, or 2013</quote>.</text></subsection>
<subsection commented="no" display-inline="no-display-inline" id="H908311DE364F4C358AF04432F564739E"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to taxable years beginning after December 31, 2011.</text></subsection></section>
<section id="H0BD1B9424BC0444EA6F6099E0A0D6754" section-type="subsequent-section"><enum>202.</enum><header>Extension of exclusion from gross income of discharge of qualified principal residence indebtedness</header>
<subsection id="H40BAAE831029489D8F16A4B04140D8D9"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Subparagraph (E) of section 108(a)(1) is amended by striking <quote>January 1, 2013</quote> and inserting <quote>January 1, 2014</quote>.</text></subsection>
<subsection commented="no" display-inline="no-display-inline" id="H702719DA9FAB420A93E8BEF03876A353"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to indebtedness discharged after December 31, 2012.</text></subsection></section>
<section id="H1E3C22AB8DED4213A01524BA6697A60D"><enum>203.</enum><header>Extension of parity for exclusion from income for employer-provided mass transit and parking benefits</header>
<subsection id="H0701ED58D4024F2F8AB8E7A28E932AF2"><enum>(a)</enum><header>In general</header><text>Paragraph (2) of section 132(f) is amended by striking <quote>January 1, 2012</quote> and inserting <quote>January 1, 2014</quote>.</text></subsection>
<subsection commented="no" display-inline="no-display-inline" id="H92A12B76D1F145F5A877FF05479C4635"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to months after December 31, 2011.</text></subsection></section>
<section id="H764D5B9C4A8B451CA0BEAE8AB93D5073"><enum>204.</enum><header>Extension of mortgage insurance premiums treated as qualified residence interest</header>
<subsection id="HF082A09F7EE6423E934FF0F3D8C6E381"><enum>(a)</enum><header>In general</header><text>Subclause (I) of section 163(h)(3)(E)(iv) is amended by striking <quote>December 31, 2011</quote> and inserting <quote>December 31, 2013</quote>.</text></subsection>
<subsection id="HE6434C6DD85349BD848BF40272C7B643"><enum>(b)</enum><header>Technical amendments</header><text>Clause (i) of section 163(h)(4)(E) is amended—</text>
<paragraph id="H0D1224622328407F885715641372EB8A"><enum>(1)</enum><text>by striking <quote>Veterans Administration</quote> and inserting <quote>Department of Veterans Affairs</quote>, and</text></paragraph>
<paragraph id="H17ECCACD84784ABFAD469829FBA94907"><enum>(2)</enum><text>by striking <quote>Rural Housing Administration</quote> and inserting <quote>Rural Housing Service</quote>.</text></paragraph></subsection>
<subsection commented="no" display-inline="no-display-inline" id="H1BD2113A97F2413C8F2C4C1329FC283C"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to amounts paid or accrued after December 31, 2011.</text></subsection></section>
<section id="H97B73C3DB1A548C8B9F8A5396898597C"><enum>205.</enum><header>Extension of deduction of State and local general sales taxes</header>
<subsection id="HC6D76DE9EC214494B441A5F16C586F29"><enum>(a)</enum><header>In general</header><text>Subparagraph (I) of section 164(b)(5) is amended by striking <quote>January 1, 2012</quote> and inserting <quote>January 1, 2014</quote>.</text></subsection>
<subsection commented="no" display-inline="no-display-inline" id="H5CF425A4C8504AA89F270C79B5FA3046"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to taxable years beginning after December 31, 2011.</text></subsection></section>
<section id="H8FF38B14C3D3442F83E9CB02C8666974"><enum>206.</enum><header>Extension of special rule for contributions of capital gain real property made for conservation purposes</header>
<subsection id="H3C01CEEAB63A40CEB5A33F76D493AC9B"><enum>(a)</enum><header>In general</header><text>Clause (vi) of section 170(b)(1)(E) is amended by striking <quote>December 31, 2011</quote> and inserting <quote>December 31, 2013</quote>.</text></subsection>
<subsection id="HE83C7FA8EBDB457282E71927A974005E"><enum>(b)</enum><header>Contributions by certain corporate farmers and ranchers</header><text>Clause (iii) of section 170(b)(2)(B) is amended by striking <quote>December 31, 2011</quote> and inserting <quote>December 31, 2013</quote>.</text></subsection>
<subsection commented="no" display-inline="no-display-inline" id="HFC6E259DDC444E16B1C4D6E24889DD90"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to contributions made in taxable years beginning after December 31, 2011.</text></subsection></section>
<section commented="no" display-inline="no-display-inline" id="HE5431B44D3E4411F81C675BFB5E42751"><enum>207.</enum><header>Extension of above-the-line deduction for qualified tuition and related expenses</header>
<subsection id="H2B2BB52E25C7407A9310F8A174452C71"><enum>(a)</enum><header>In general</header><text>Subsection (e) of section 222 is amended by striking <quote>December 31, 2011</quote> and inserting <quote>December 31, 2013</quote>.</text></subsection>
<subsection commented="no" display-inline="no-display-inline" id="H7493A80E7E6743A482D32946FD2A2DFC"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to taxable years beginning after December 31, 2011.</text></subsection></section>
<section id="H854DEF56A8D14AB5A29D61709BC0A02F"><enum>208.</enum><header>Extension of tax-free distributions from individual retirement plans for charitable purposes</header>
<subsection id="H3284083A238841DC900B6507F67BB624"><enum>(a)</enum><header>In general</header><text>Subparagraph (F) of section 408(d)(8) is amended by striking <quote>December 31, 2011</quote> and inserting <quote>December 31, 2013</quote>.</text></subsection>
<subsection commented="no" display-inline="no-display-inline" id="H5D0B65032E8C4C2194D90CB284585284"><enum>(b)</enum><header>Effective date; special rule</header>
<paragraph commented="no" display-inline="no-display-inline" id="HA1440F4649724DEB9545CBC0BDD29508"><enum>(1)</enum><header>Effective date</header><text>The amendment made by this section shall apply to distributions made in taxable years beginning after December 31, 2011.</text></paragraph>
<paragraph commented="no" display-inline="no-display-inline" id="HA19EE4E5CAFD4D289C30E7D69FA2BD35"><enum>(2)</enum><header>Special rules</header><text>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)—</text>
<subparagraph commented="no" display-inline="no-display-inline" id="H1D933A103A534FC4947F3A0B0F565750"><enum>(A)</enum><text>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</text></subparagraph>
<subparagraph commented="no" display-inline="no-display-inline" id="H461A78F8852B487EBC202A814237E784"><enum>(B)</enum><text>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—</text>
<clause commented="no" display-inline="no-display-inline" id="HBE864731662049E6989CB3627875FA12"><enum>(i)</enum><text>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</text></clause>
<clause commented="no" display-inline="no-display-inline" id="H96037416ED184D36B5A63AAD293AD14D"><enum>(ii)</enum><text>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).</text></clause></subparagraph></paragraph></subsection></section>
<section id="HDC6E840384364405B7FCD57F96A72FEE"><enum>209.</enum><header>Improve and make permanent the provision authorizing the Internal Revenue Service to disclose certain return and return information to certain prison officials</header>
<subsection id="H9F1C69010F3D4624A479872260DB339A"><enum>(a)</enum><header>In general</header><text>Paragraph (10) of section 6103(k) is amended to read as follows:</text>
<quoted-block display-inline="no-display-inline" id="H5A202D69C4754865AFAFE05056CD75C5" style="OLC">
<paragraph id="H63765959C1BC4195B0A8198005DFC781"><enum>(10)</enum><header>Disclosure of certain returns and return information to certain prison officials</header>
<subparagraph id="HE282A164168A41CA83967188269E01C6"><enum>(A)</enum><header>In general</header><text>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.</text></subparagraph>
<subparagraph id="H122C43737ED94F9C8B0754490B926649"><enum>(B)</enum><header>Disclosure to contractor-run prisons</header><text>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.</text></subparagraph>
<subparagraph id="HC2290433CC34452E9A259F29A660BEEF"><enum>(C)</enum><header>Restrictions on use of disclosed information</header><text>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.</text></subparagraph>
<subparagraph id="H5DD6146E55384E8FA2295E85B140216B"><enum>(D)</enum><header>Restrictions on redisclosure and disclosure to legal representatives</header><text>Notwithstanding subsection (h)—</text>
<clause id="HEBEEC0AEA9754104888BA4FAD4E391FC"><enum>(i)</enum><header>Restrictions on redisclosure</header><text>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.</text></clause>
<clause id="HB099F399C19040CCB507416A11ED6266"><enum>(ii)</enum><header>Disclosure to legal representatives</header><text>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.</text></clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection>
<subsection id="H59912BE5B77941E7B77AE3AE6BE9B6AE"><enum>(b)</enum><header>Conforming amendments</header>
<paragraph id="H35EE87C7D2FE4596BB5DB5034FF3C5E4"><enum>(1)</enum><text>Paragraph (3) of section 6103(a) is amended by inserting <quote>subsection (k)(10),</quote> after <quote>subsection (e)(1)(D)(iii),</quote>.</text></paragraph>
<paragraph id="H2BAFE72A46D14620A02CB432D0577BCF"><enum>(2)</enum><text>Paragraph (4) of section 6103(p) is amended—</text>
<subparagraph id="HC8E5B33EBB5240B4BC1BD605F2227AE3"><enum>(A)</enum><text>by inserting <quote>subsection (k)(10),</quote> before <quote>subsection (l)(10),</quote> in the matter preceding subparagraph (A),</text></subparagraph>
<subparagraph id="H9F459E16C32B41638AF74FAD36670644"><enum>(B)</enum><text>in subparagraph (F)(i)—</text>
<clause id="HD66B4A16594140838B3A7A6E0AA3D96B"><enum>(i)</enum><text>by inserting <quote>(k)(10),</quote> before <quote>or (l)(6),</quote>, and</text></clause>
<clause id="H30A01E7F697E4B0B98DE2F110193AC89"><enum>(ii)</enum><text>by inserting <quote>subsection (k)(10) or</quote> before <quote>subsection (l)(10),</quote>, and</text></clause></subparagraph>
<subparagraph id="HC9BE4BF186E3481AB8CC47B0F2F1C88D"><enum>(C)</enum><text>by inserting <quote>subsection (k)(10) or</quote> before <quote>subsection (l)(10),</quote> both places it appears in the matter following subparagraph (F)(iii).</text></subparagraph></paragraph>
<paragraph id="H3CA8BB3810294B3988C8A362B70E121D"><enum>(3)</enum><text>Paragraph (2) of section 7213(a) is amended by inserting <quote>(k)(10),</quote> before <quote>(l)(6),</quote>.</text></paragraph></subsection>
<subsection commented="no" display-inline="no-display-inline" id="HED142BED5BBF47A78F93CE48680E770F"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall take effect on the date of the enactment of this Act.</text></subsection></section>
<enum>III</enum><header>Business tax extenders</header>
<section id="H03B657D6D0A344BA820ACED3EF97614D"><enum>301.</enum><header>Extension and modification of research credit</header>
<subsection id="HE9241D975CDC4E5EBC9559B5746B509D"><enum>(a)</enum><header>Extension</header>
<paragraph id="HF62D914268254651B1AA6A6369404A32"><enum>(1)</enum><header>In general</header><text>Subparagraph (B) of section 41(h)(1) is amended by striking <quote>December 31, 2011</quote> and inserting <quote>December 31, 2013</quote>.</text></paragraph>
<paragraph id="H8ECFB4FEF17E45ACA271BA6EB762693E"><enum>(2)</enum><header>Conforming amendment</header><text>Subparagraph (D) of section 45C(b)(1) is amended by striking <quote>December 31, 2011</quote> and inserting <quote>December 31, 2013</quote>.</text></paragraph></subsection>
<subsection id="HD7FEF916407F470D858435CBA7613424"><enum>(b)</enum><header>Inclusion of qualified research expenses and gross receipts of an acquired person</header>
<paragraph id="HA53AC8FC016C419B85A23D132855E381"><enum>(1)</enum><header>Partial inclusion of pre-acquisition qualified research expenses and gross receipts</header><text>Subparagraph (A) of section 41(f)(3) is amended to read as follows:</text>
<quoted-block act-name="" id="H69DEA03AA1D04642B66FCA5542FC6513" style="OLC">
<subparagraph id="H69E581DE91114DA0914664286660E944"><enum>(A)</enum><header>Acquisitions</header>
<clause id="HF192DBF62A1B4A518A08EDF75D437CFB"><enum>(i)</enum><header>In general</header><text>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 <quote>acquired business</quote>) of another person (hereinafter in this paragraph referred to as the <quote>predecessor</quote>), 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).</text></clause>
<clause id="H29FBB845A2B74AE1B88E40D1B3F78008"><enum>(ii)</enum><header>Amount determined with respect to qualified research expenses</header><text>The amount determined under this clause is—</text>
<subclause id="H30A9BB614A1C4807896672EFD048FF24"><enum>(I)</enum><text>for purposes of applying this section for the taxable year in which such acquisition is made, the acquisition year amount, and</text></subclause>
<subclause id="HD1D37B34777446AF8C26CA52D9466474"><enum>(II)</enum><text>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.</text></subclause></clause>
<clause id="H75390CC9F37D411B9778FA083BD552CD"><enum>(iii)</enum><header>Amount determined with respect to gross receipts</header><text>The amount determined under this clause is the amount which would be determined under clause (ii) if <quote>the gross receipts of</quote> were substituted for <quote>the qualified research expenses paid or incurred by</quote> each place it appears in clauses (ii) and (iv).</text></clause>
<clause id="HAF4BB3788E8C4A52A30C9F25761B31A1"><enum>(iv)</enum><header>Acquisition year amount</header><text>For purposes of clause (ii), the acquisition year amount is the amount equal to the product of—</text>
<subclause id="HA68B950DFF8749CE8C8D6312537EE564"><enum>(I)</enum><text>the qualified research expenses paid or incurred by the predecessor with respect to the acquired business during the measurement period, and</text></subclause>
<subclause id="H9AE78352B71A4ED8BF5AFEE0A15C1729"><enum>(II)</enum><text>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,</text></subclause><continuation-text continuation-text-level="clause">divided by the number of days in the acquiring person's taxable year.</continuation-text></clause>
<clause id="H1FA6993BE377497C99B07168B25721A7"><enum>(v)</enum><header>Special rules for coordinating taxable years</header><text>In the case of an acquiring person and a predecessor whose taxable years do not begin on the same date—</text>
<subclause id="HC76A9254409C48729CB8696371CD1EFD"><enum>(I)</enum><text>each reference to a taxable year in clauses (ii) and (iv) shall refer to the appropriate taxable year of the acquiring person,</text></subclause>
<subclause id="H90D4E174869B41FF9AD2447FAC33C46F"><enum>(II)</enum><text>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,</text></subclause>
<subclause id="H492187B1A4C04580A29A484FF9F207AB"><enum>(III)</enum><text>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</text></subclause>
<subclause id="H0863E2C814E649B5974E2E01A74DC7FB"><enum>(IV)</enum><text>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.</text></subclause></clause>
<clause id="H499BD15B7C8C44B28F6FB29740CA2BAE"><enum>(vi)</enum><header>Measurement period</header><text>For purposes of this subparagraph, the term <term>measurement period</term> 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.</text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph>
<paragraph id="H2E0EBEE01303415DAA77DB0AA2A62015"><enum>(2)</enum><header>Expenses and gross receipts of a predecessor</header><text>Subparagraph (B) of section 41(f)(3) is amended to read as follows:</text>
<quoted-block display-inline="no-display-inline" id="H750F08DFC9014E3BA9A8EBF4CBC39033" style="OLC">
<subparagraph id="HBE930FC84776449ABF0F77D1D0C8F78B"><enum>(B)</enum><header>Dispositions</header><text>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 <quote>predecessor</quote> for <quote>acquiring person</quote> each place it appears) shall be reduced by—</text>
<clause id="HBA874C420F5349928760B5D6F2739BE8"><enum>(i)</enum><text>in the case of the taxable year in which such disposition is made, an amount equal to the product of—</text>
<subclause id="HADEA3C9A3F6C407889B0FD02E78426B4"><enum>(I)</enum><text>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</text></subclause>
<subclause id="H17D39A0D8028403FBAD29DE56F52CB28"><enum>(II)</enum><text>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,</text></subclause><continuation-text continuation-text-level="clause">divided by the number of days in the taxable year of the predecessor, and</continuation-text></clause>
<clause id="H4FB973CFDC0847F9BFB4A09CDB223338"><enum>(ii)</enum><text>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).</text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection>
<subsection id="HB61B86EF387046D797CC2A0B72CAB111"><enum>(c)</enum><header>Aggregation of expenditures</header><text>Paragraph (1) of section 41(f) is amended—</text>
<paragraph id="H6443BC33ACB94C349B6C6D8525FC7D31"><enum>(1)</enum><text>by striking <quote>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</quote> in subparagraph (A)(ii) and inserting <quote>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</quote>, and</text></paragraph>
<paragraph commented="no" display-inline="no-display-inline" id="H722846CC1E244850A814AA98DD540AE6"><enum>(2)</enum><text>by striking <quote>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</quote> in subparagraph (B)(ii) and inserting <quote>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</quote>.</text></paragraph></subsection>
<subsection id="H090397DAA9B94D589C5CCA3B1FE777F5"><enum>(d)</enum><header>Effective date</header>
<paragraph commented="no" display-inline="no-display-inline" id="H956AEA19B70C4EBB8EA8F4B8A074969E"><enum>(1)</enum><header>Extension</header><text>The amendments made by subsection (a) shall apply to amounts paid or incurred after December 31, 2011.</text></paragraph>
<paragraph commented="no" display-inline="no-display-inline" id="H24A3A2B16C774655A9AE70EF3BB04C98"><enum>(2)</enum><header>Modifications</header><text>The amendments made by subsections (b) and (c) shall apply to taxable years beginning after December 31, 2011.</text></paragraph></subsection></section>
<section commented="no" id="HE0DEA5181CA149FA8650BCD4480218C5"><enum>302.</enum><header>Extension of temporary minimum low-income tax credit rate for non-federally subsidized new buildings</header>
<subsection commented="no" id="H7DAC5932023340558B05A83D29DB2C40"><enum>(a)</enum><header>In general</header><text>Subparagraph (A) of section 42(b)(2) is amended by striking <quote>and before December 31, 2013</quote> and inserting <quote>with respect to housing credit dollar amount allocations made before January 1, 2014</quote>.</text></subsection>
<subsection commented="no" display-inline="no-display-inline" id="HE4302F21AE3B43638A5B40C0C30A9955"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall take effect on the date of the enactment of this Act.</text></subsection></section>
<section id="H98917F0A3EBD4D4A829D80010D95BC95"><enum>303.</enum><header>Extension of housing allowance exclusion for determining area median gross income for qualified residential rental project exempt facility bonds</header>
<subsection id="H9A03670B5CBA42F2816ECA69E1012DD1"><enum>(a)</enum><header>In general</header><text>Subsection (b) of section 3005 of the Housing Assistance Tax Act of 2008 is amended by striking <quote>January 1, 2012</quote> each place it appears and inserting <quote>January 1, 2014</quote>.</text></subsection>
<subsection id="H850EBB9D839C4A7489C502241ECB5ACC"><enum>(b)</enum><header>Effective date</header><text>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.</text></subsection></section>
<section id="HCD3A213F105E4A5BA4A2151EC6DD676D"><enum>304.</enum><header>Extension of Indian employment tax credit</header>
<subsection id="HE97B594CB7794E888F68E4665526C9CB"><enum>(a)</enum><header>In general</header><text>Subsection (f) of section 45A is amended by striking <quote>December 31, 2011</quote> and inserting <quote>December 31, 2013</quote>.</text></subsection>
<subsection commented="no" display-inline="no-display-inline" id="H30BCBB37A9904A52855CEB162DA354D7"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to taxable years beginning after December 31, 2011.</text></subsection></section>
<section commented="no" display-inline="no-display-inline" id="H969D9792891443C8B5DC75EF93202039"><enum>305.</enum><header>Extension of new markets tax credit</header>
<subsection id="H62044615EA3749A596EF950C3EE7774F"><enum>(a)</enum><header>In general</header><text>Subparagraph (G) of section 45D(f)(1) is amended by striking <quote>2010 and 2011</quote> and inserting <quote>2010, 2011, 2012, and 2013</quote>.</text></subsection>
<subsection id="H1AC5653037324C7F9CA8D601263031BD"><enum>(b)</enum><header>Carryover of unused limitation</header><text>Paragraph (3) of section 45D(f) is amended by striking <quote>2016</quote> and inserting <quote>2018</quote>.</text></subsection>
<subsection commented="no" display-inline="no-display-inline" id="H3F3401E495FA49DB954BF44E7F949292"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to calendar years beginning after December 31, 2011.</text></subsection></section>
<section commented="no" display-inline="no-display-inline" id="H71D11CE34F6B43959CCFA91CCECAE02A"><enum>306.</enum><header>Extension of railroad track maintenance credit</header>
<subsection commented="no" display-inline="no-display-inline" id="HBEAF273C831F42E8894FA46374C2D075"><enum>(a)</enum><header>In general</header><text>Subsection (f) of section 45G is amended by striking <quote>January 1, 2012</quote> and inserting <quote>January 1, 2014</quote>.</text></subsection>
<subsection commented="no" display-inline="no-display-inline" id="H244E453E3F2F4E02BE7F36A54B510744"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to expenditures paid or incurred in taxable years beginning after December 31, 2011.</text></subsection></section>
<section id="H56E8D30D20DD4AA19EA6BDF3C3FA9B4E"><enum>307.</enum><header>Extension of mine rescue team training credit</header>
<subsection id="HC266F33E39D34627B4866CC9048009F8"><enum>(a)</enum><header>In general</header><text>Subsection (e) of section 45N is amended by striking <quote>December 31, 2011</quote> and inserting <quote>December 31, 2013</quote>.</text></subsection>
<subsection commented="no" display-inline="no-display-inline" id="HEF233C0CC539473C8AF337EAD9935C71"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to taxable years beginning after December 31, 2011.</text></subsection></section>
<section commented="no" display-inline="no-display-inline" id="H85B649F71DEE494482ED46C6E2742B78"><enum>308.</enum><header>Extension of employer wage credit for employees who are active duty members of the uniformed services</header>
<subsection commented="no" display-inline="no-display-inline" id="HCAB8952EF69C4B968175F58AF19AB452"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Subsection (f) of section 45P is amended by striking <quote>December 31, 2011</quote> and inserting <quote>December 31, 2013</quote>.</text></subsection>
<subsection commented="no" display-inline="no-display-inline" id="HCD55FAFCA1A34CF4AE2FE8692B4E8FC6"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to payments made after December 31, 2011.</text></subsection></section>
<section commented="no" display-inline="no-display-inline" id="HBA801EDC08434C0C98FBFDD246C40C3F"><enum>309.</enum><header>Extension of work opportunity tax credit</header>
<subsection commented="no" display-inline="no-display-inline" id="H9F1ADB8EB5F4466389D9DAF23AAA1954"><enum>(a)</enum><header>In general</header><text>Subparagraph (B) of section 51(c)(4) is amended by striking <quote>after</quote> and all that follows and inserting <quote>after December 31, 2013</quote>.</text></subsection>
<subsection commented="no" display-inline="no-display-inline" id="HF02666BED4D94BCE87BBBAF158CAE43B"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to individuals who begin work for the employer after December 31, 2011.</text></subsection></section>
<section commented="no" display-inline="no-display-inline" id="HBA5DAC5A66B14FEB8F747C29D027A025"><enum>310.</enum><header>Extension of qualified zone academy bonds</header>
<subsection commented="no" display-inline="no-display-inline" id="H5E152A30D7034355BDF3FA2180C0C720"><enum>(a)</enum><header>In general</header><text>Paragraph (1) of section 54E(c) is amended by inserting <quote>, 2012, and 2013</quote> after <quote>for 2011</quote>.</text></subsection>
<subsection commented="no" display-inline="no-display-inline" id="HB9EFA94CCC674A9DBEBFD3AC523A40D0"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section shall apply to obligations issued after December 31, 2011.</text></subsection></section>
<section id="H28A21590EEFA4BFF97DC771BBF020DCE"><enum>311.</enum><header>Extension of 15-year straight-line cost recovery for qualified leasehold improvements, qualified restaurant buildings and improvements, and qualified retail improvements</header>
<subsection id="H4E35399CD5EA42228ECED918ED0D0FF9"><enum>(a)</enum><header>In general</header><text>Clauses (iv), (v), and (ix) of section 168(e)(3)(E) are each amended by striking <quote>January 1, 2012</quote> and inserting <quote>January 1, 2014</quote>.</text></subsection>
<subsection commented="no" display-inline="no-display-inline" id="H3D82D94D82E243EFACC690596598FA0C"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section shall apply to property placed in service after December 31, 2011.</text></subsection></section>
<section id="H27C3542DA6D1419CBB675D91A474CC09"><enum>312.</enum><header>Extension of 7-year recovery period for motorsports entertainment complexes</header>
<subsection id="H5C402EA92B6B4848BED9C4E0F4702795"><enum>(a)</enum><header>In general</header><text>Subparagraph (D) of section 168(i)(15) is amended by striking <quote>December 31, 2011</quote> and inserting <quote>December 31, 2013</quote>.</text></subsection>
<subsection commented="no" display-inline="no-display-inline" id="H5CAC53176FDE4F3CB22AE51D6D993C37"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to property placed in service after December 31, 2011.</text></subsection></section>
<section id="H4FC91879556C4259B1C6FC99501A4FF7"><enum>313.</enum><header>Extension of accelerated depreciation for business property on an Indian reservation</header>
<subsection id="H586DFBFFFA8A4530A15FE07CE1B9C9F9"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Paragraph (8) of section 168(j) is amended by striking <quote>December 31, 2011</quote> and inserting <quote>December 31, 2013</quote>.</text></subsection>
<subsection commented="no" display-inline="no-display-inline" id="HB7374D3355B3458C8A121A29240E4DA3"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to property placed in service after December 31, 2011.</text></subsection></section>
<section id="H26831CA66714465FAC937AF5046F93D2"><enum>314.</enum><header>Extension of enhanced charitable deduction for contributions of food inventory</header>
<subsection id="H4D248D70D5F44CD2B6FE20231D936168"><enum>(a)</enum><header>In general</header><text>Clause (iv) of section 170(e)(3)(C) is amended by striking <quote>December 31, 2011</quote> and inserting <quote>December 31, 2013</quote>.</text></subsection>
<subsection commented="no" display-inline="no-display-inline" id="HF9C4088828F64BB6B1AEF18B2D1A2266"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to contributions made after December 31, 2011.</text></subsection></section>
<section id="H7DD3D418B67C4C25ACB144625EB08283"><enum>315.</enum><header>Extension of increased expensing limitations and treatment of certain real property as section 179 property</header>
<subsection id="H105531FDDA7D4D4AA3000570C328FD8C"><enum>(a)</enum><header>In general</header>
<paragraph id="H798980BABF5247ED818F16B146785DC2"><enum>(1)</enum><header>Dollar limitation</header><text>Section 179(b)(1) is amended—</text>
<subparagraph id="H0893ADFC196F442EB717E7A8DD4A76A1"><enum>(A)</enum><text>by striking <quote>2010 or 2011,</quote> in subparagraph (B) and inserting <quote>2010, 2011, 2012, or 2013, and</quote>,</text></subparagraph>
<subparagraph id="H4DC88B63D0F1463D897E013D55158B59"><enum>(B)</enum><text>by striking subparagraph (C),</text></subparagraph>
<subparagraph id="H6E6B4167E2494642858598593636E949"><enum>(C)</enum><text>by redesignating subparagraph (D) as subparagraph (C), and</text></subparagraph>
<subparagraph id="H80FD18864352408494242AD42E48B86D"><enum>(D)</enum><text>in subparagraph (C), as so redesignated, by striking <quote>2012</quote> and inserting <quote>2013</quote>.</text></subparagraph></paragraph>
<paragraph id="H6041537FA1F140CB87997D69F83CABFD"><enum>(2)</enum><header>Reduction in limitation</header><text>Section 179(b)(2) is amended—</text>
<subparagraph id="HE591592723D34C7B8452937A02A74946"><enum>(A)</enum><text>by striking <quote>2010 or 2011,</quote> in subparagraph (B) and inserting <quote>2010, 2011, 2012, or 2013, and</quote>,</text></subparagraph>
<subparagraph id="H813700ACD47346D7AD86FB126D6A37E1"><enum>(B)</enum><text>by striking subparagraph (C),</text></subparagraph>
<subparagraph id="H7244593B9AC543E29F2973505CFB823E"><enum>(C)</enum><text>by redesignating subparagraph (D) as subparagraph (C), and</text></subparagraph>
<subparagraph id="H3473AEA1BFAA46E484B58EFBF9616D2B"><enum>(D)</enum><text>in subparagraph (C), as so redesignated, by striking <quote>2012</quote> and inserting <quote>2013</quote>.</text></subparagraph></paragraph>
<paragraph commented="no" display-inline="no-display-inline" id="H353B61A1549343369D06AFA9E6C5BAE4"><enum>(3)</enum><header>Conforming amendment</header><text>Subsection (b) of section 179 is amended by striking paragraph (6).</text></paragraph></subsection>
<subsection id="HFCD45F73F3E94395AE7FD79F12FA253B"><enum>(b)</enum><header>Computer software</header><text>Section 179(d)(1)(A)(ii) is amended by striking <quote>2013</quote> and inserting <quote>2014</quote>.</text></subsection>
<subsection id="HDF80E46B14F147BD8BD357BDE9C34C91"><enum>(c)</enum><header>Election</header><text>Section 179(c)(2) is amended by striking <quote>2013</quote> and inserting <quote>2014</quote>.</text></subsection>
<subsection id="HAD51EFF93D4C40A1BDD5E85B1E4A826C"><enum>(d)</enum><header>Special rules for treatment of qualified real property</header>
<paragraph id="H8A62B27206954190BDFD43AE97BCDD00"><enum>(1)</enum><header>In general</header><text>Section 179(f)(1) is amended by striking <quote>2010 or 2011</quote> and inserting <quote>2010, 2011, 2012, or 2013</quote>.</text></paragraph>
<paragraph id="H636299960B064CAD9C1311244F60D12B"><enum>(2)</enum><header>Carryover limitation</header>
<subparagraph id="H57A86D1125C042A49C095DABBF10BDCD"><enum>(A)</enum><header>In general</header><text>Section 179(f)(4) is amended by striking <quote>2011</quote> each place it appears and inserting <quote>2013</quote>.</text></subparagraph>
<subparagraph id="HBB1771D4BD924BE394F771ADE49EA127"><enum>(B)</enum><header>Conforming amendment</header><text>Subparagraph (C) of section 179(f)(4) is amended—</text>
<clause id="HED815489F9ED4E8AA9B52C8D25B34336"><enum>(i)</enum><text>in the heading, by striking <quote>2010</quote> and inserting <quote>2010, 2011 <header-in-text level="subparagraph" style="OLC">and</header-in-text> 2012</quote>, and</text></clause>
<clause id="H8F7498B2F3354142A8A925DE6BEFF591"><enum>(ii)</enum><text>by adding at the end the following: <quote>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.</quote>.</text></clause></subparagraph></paragraph></subsection>
<subsection id="H8BC5B26C12B44B728D66CBA3CC08A6FB"><enum>(e)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2011.</text></subsection></section>
<section commented="no" display-inline="no-display-inline" id="HF93970A37DDF4272A1DFE8176B614464"><enum>316.</enum><header>Extension of election to expense mine safety equipment</header>
<subsection id="H6DBC842A8D7746BC8C9868B20F9773AC"><enum>(a)</enum><header>In general</header><text>Subsection (g) of section 179E is amended by striking <quote>December 31, 2011</quote> and inserting <quote>December 31, 2013</quote>.</text></subsection>
<subsection commented="no" display-inline="no-display-inline" id="H8E1EDDD6F6534419916A6FD1AEB2DBC3"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to property placed in service after December 31, 2011.</text></subsection></section>
<section commented="no" display-inline="no-display-inline" id="H84CD15D6ACAC430BAD50B6B0EC2C70DA"><enum>317.</enum><header>Extension of special expensing rules for certain film and television productions</header>
<subsection id="HD5F285368E7D40F3B40C6FAB82FBF53E"><enum>(a)</enum><header>In general</header><text>Subsection (f) of section 181 is amended by striking <quote>December 31, 2011</quote> and inserting <quote>December 31, 2013</quote>.</text></subsection>
<subsection commented="no" display-inline="no-display-inline" id="H571D4414A4934034AD807923AE9BE42D"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to productions commencing after December 31, 2011.</text></subsection></section>
<section id="H50586FFE2CEA4DF1AB1F870700911665"><enum>318.</enum><header>Extension of deduction allowable with respect to income attributable to domestic production activities in Puerto Rico</header>
<subsection id="HE3ED2EB4AF0A46ACAAB7BD207DCB0E9D"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Subparagraph (C) of section 199(d)(8) is amended—</text>
<paragraph id="H79A0D98C207246F2BA296976DEC1F0C7"><enum>(1)</enum><text display-inline="yes-display-inline">by striking <quote>first 6 taxable years</quote> and inserting <quote>first 8 taxable years</quote>, and</text></paragraph>
<paragraph id="HCF425F063F654220BF6FE8C604B1C3A6"><enum>(2)</enum><text>by striking <quote>January 1, 2012</quote> and inserting <quote>January 1, 2014</quote>.</text></paragraph></subsection>
<subsection commented="no" display-inline="no-display-inline" id="H6D76EDAA16594409B02E8954CB60B11C"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2011.</text></subsection></section>
<section id="H1D8DCE64D91540A1A89E4B500301B44D"><enum>319.</enum><header>Extension of modification of tax treatment of certain payments to controlling exempt organizations</header>
<subsection id="H12E14E6DFB3C40A1BA3A58AF6BBA7F21"><enum>(a)</enum><header>In general</header><text>Clause (iv) of section 512(b)(13)(E) is amended by striking <quote>December 31, 2011</quote> and inserting <quote>December 31, 2013</quote>.</text></subsection>
<subsection commented="no" display-inline="no-display-inline" id="H50389D049FAA4548B4CFDBAD01304984"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to payments received or accrued after December 31, 2011.</text></subsection></section>
<section id="H0BA1556CE5C94FE99D4A4F3BE849DF3A"><enum>320.</enum><header>Extension of treatment of certain dividends of regulated investment companies</header>
<subsection id="HDE16ECA31CCA47D4B595830DDA4DFADB"><enum>(a)</enum><header>In general</header><text>Paragraphs (1)(C)(v) and (2)(C)(v) of section 871(k) are each amended by striking <quote>December 31, 2011</quote> and inserting <quote>December 31, 2013</quote>.</text></subsection>
<subsection commented="no" display-inline="no-display-inline" id="H473830E053EA409A8B33D8C74F56F588"><enum>(b)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2011.</text></subsection></section>
<section commented="no" display-inline="no-display-inline" id="H468BF1A70BAA41F0BA14FD238E6D478C"><enum>321.</enum><header>Extension of RIC qualified investment entity treatment under FIRPTA</header>
<subsection id="H316281B0A1F34CCB972035D2A09417AE"><enum>(a)</enum><header>In general</header><text>Clause (ii) of section 897(h)(4)(A) is amended by striking <quote>December 31, 2011</quote> and inserting <quote>December 31, 2013</quote>.</text></subsection>
<subsection commented="no" display-inline="no-display-inline" id="H9C95D72553AD4CE9862A6A4A71D4EBF8"><enum>(b)</enum><header>Effective date</header>
<paragraph commented="no" display-inline="no-display-inline" id="H60BA07B4750847E4A6F57A43C19967C8"><enum>(1)</enum><header>In general</header><text>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.</text></paragraph>
<paragraph commented="no" display-inline="no-display-inline" id="H32833F64B2CB4968AE90AE540AECBD6F"><enum>(2)</enum><header>Amounts withheld on or before date of enactment</header><text>In the case of a regulated investment company—</text>
<subparagraph commented="no" display-inline="no-display-inline" id="H561882B87F294D068C72172A7ABDFCF8"><enum>(A)</enum><text>which makes a distribution after December 31, 2011, and before the date of the enactment of this Act; and</text></subparagraph>
<subparagraph commented="no" display-inline="no-display-inline" id="H2D07E941120A4E179EA11E147506F327"><enum>(B)</enum><text>which would (but for the second sentence of paragraph (1)) have been required to withhold with respect to such distribution under section 1445 of such Code,</text></subparagraph><continuation-text commented="no" continuation-text-level="paragraph">such investment company shall not be liable to any person to whom such distribution was made for any amount so withheld and paid over to the Secretary of the Treasury.</continuation-text></paragraph></subsection></section>
<section id="H7BF1B66D363A4799857AB5D5213E253C"><enum>322.</enum><header>Extension of subpart F exception for active financing income</header>
<subsection id="HDAA324F9DF9C449EB453388E77473D6C"><enum>(a)</enum><header>Exempt insurance income</header><text display-inline="yes-display-inline">Paragraph (10) of section 953(e) is amended—</text>
<paragraph id="H1C801C038A9241F69C9BAE402C2949C0"><enum>(1)</enum><text display-inline="yes-display-inline">by striking <quote>January 1, 2012</quote> and inserting <quote>January 1, 2014</quote>, and</text></paragraph>
<paragraph id="HAADA3351AFAB46D69D2B9C29CB439784"><enum>(2)</enum><text>by striking <quote>December 31, 2011</quote> and inserting <quote>December 31, 2013</quote>.</text></paragraph></subsection>
<subsection id="H1AE766277FAD42E2A50DF68C01663128"><enum>(b)</enum><header>Special rule for income derived in the active conduct of banking, financing, or similar businesses</header><text>Paragraph (9) of section 954(h) is amended by striking <quote>January 1, 2012</quote> and inserting <quote>January 1, 2014</quote>.</text></subsection>
<subsection commented="no" display-inline="no-display-inline" id="HDE33156A063F4606965B9367C95A9C43"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years of foreign corporations beginning after December 31, 2011, and to taxable years of United States shareholders with or within which any such taxable year of such foreign corporation ends.</text></subsection></section>
<section commented="no" display-inline="no-display-inline" id="H3586C015FD284412860E6D416AB4AFE4"><enum>323.</enum><header>Extension of look-thru treatment of payments between related controlled foreign corporations under foreign personal holding company rules</header>
<subsection commented="no" display-inline="no-display-inline" id="HE779E268B37440D3AADBA706B798BD01"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Subparagraph (C) of section 954(c)(6) is amended by striking <quote>January 1, 2012</quote> and inserting <quote>January 1, 2014</quote>.</text></subsection>
<subsection commented="no" display-inline="no-display-inline" id="H48B7EFF9B31347A88F45F1BC63608644"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to taxable years of foreign corporations beginning after December 31, 2011, and to taxable years of United States shareholders with or within which such taxable years of foreign corporations end.</text></subsection></section>
<section id="H6C6E68BCA22B4E39B1F37503D7419ABB"><enum>324.</enum><header>Extension of temporary exclusion of 100 percent of gain on certain small business stock</header>
<subsection id="H1A512A0B3C9C4FABB1FC9A5B5A09CCD6"><enum>(a)</enum><header>In general</header><text>Paragraph (4) of section 1202(a) is amended—</text>
<paragraph id="HA83BEBBC1DCD47C4B68C8A1170D28D04"><enum>(1)</enum><text>by striking <quote>January 1, 2012</quote> and inserting <quote>January 1, 2014</quote>, and</text></paragraph>
<paragraph id="H681A4172D3CF4F298A40A2587A09EA3B"><enum>(2)</enum><text>by striking <quote><header-in-text level="paragraph" style="OLC">and</header-in-text> 2011</quote> and inserting <quote>, 2011, 2012, <header-in-text level="paragraph" style="OLC">and</header-in-text> 2013</quote> in the heading thereof.</text></paragraph></subsection>
<subsection commented="no" id="HEEE2BCC24FDE449FBD958D6D54F487FB"><enum>(b)</enum><header>Technical amendments</header>
<paragraph commented="no" id="H700F0E8B2FEF4984B98323167AE85E3F"><enum>(1)</enum><header>Special rule for 2009 and certain period in 2010</header><text>Paragraph (3) of section 1202(a) is amended by adding at the end the following new flush sentence:</text><continuation-text commented="no" continuation-text-level="paragraph"><quote>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.</quote>.</continuation-text></paragraph>
<paragraph commented="no" id="H293F948B0BC14A789D309B86601CB96B"><enum>(2)</enum><header>100 percent exclusion</header><text>Paragraph (4) of section 1202(a) is amended by adding at the end the following new flush sentence:</text><continuation-text commented="no" continuation-text-level="paragraph"><quote>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.</quote>.</continuation-text></paragraph></subsection>
<subsection commented="no" id="HC1F7F7B6D3E7491EBBED8223CF44AE49"><enum>(c)</enum><header>Effective dates</header>
<paragraph commented="no" id="H10D5136C1FD3435299EFF9E2D97301B8"><enum>(1)</enum><header>In general</header><text>The amendments made by subsection (a) shall apply to stock acquired after December 31, 2011.</text></paragraph>
<paragraph commented="no" id="H9FDA55BDCAD3483C9D99EEA70F1FE164"><enum>(2)</enum><header>Subsection <enum-in-header>(b)(1)</enum-in-header></header><text>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.</text></paragraph>
<paragraph commented="no" display-inline="no-display-inline" id="HF553902A749F4C7492880925910F36A0"><enum>(3)</enum><header>Subsection <enum-in-header>(b)(2)</enum-in-header></header><text>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.</text></paragraph></subsection></section>
<section id="H4EF15C7591894140820E609929217AF2"><enum>325.</enum><header>Extension of basis adjustment to stock of S corporations making charitable contributions of property</header>
<subsection id="HF6D6DE4321D24FCBAEE3E70C41519D9E"><enum>(a)</enum><header>In general</header><text>Paragraph (2) of section 1367(a) is amended by striking <quote>December 31, 2011</quote> and inserting <quote>December 31, 2013</quote>.</text></subsection>
<subsection commented="no" display-inline="no-display-inline" id="H8519B9E9B79346BFB53B13815D36B4B4"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to contributions made in taxable years beginning after December 31, 2011.</text></subsection></section>
<section id="H7B626D6EF193443493FA6C2556F01629"><enum>326.</enum><header>Extension of reduction in S-corporation recognition period for built-in gains tax</header>
<subsection id="H1402F778A85D42BAB6139B84496E9097"><enum>(a)</enum><header>In general</header><text>Paragraph (7) of section 1374(d) is amended—</text>
<paragraph id="H26D60A596CF84AC4A1BFCE2BEF80C7E5"><enum>(1)</enum><text>by redesignating subparagraph (C) as subparagraph (D), and</text></paragraph>
<paragraph id="HAB47D16BD6FF4E418897BA605095F2E3"><enum>(2)</enum><text>by inserting after subparagraph (B) the following new subparagraph:</text>
<quoted-block act-name="" id="H760EE4CFC6B940AFB21E9286F89CDAA0" style="OLC">
<subparagraph id="H8D70A68336624C80BC05CAA1CFEE699A"><enum>(C)</enum><header>Special rule for 2012 and 2013</header><text>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 <quote>5-year</quote> for <quote>10-year</quote>.</text></subparagraph><after-quoted-block>, and</after-quoted-block></quoted-block></paragraph>
<paragraph id="HA616C316B84C44B6A3816712DFC69176"><enum>(3)</enum><text>by adding at the end the following new subparagraph:</text>
<quoted-block display-inline="no-display-inline" id="HED50F5D1BBC14E1CA0168694A0EE67DF" style="OLC">
<subparagraph id="H6695F42D86CE49519223DB23C154B8E6"><enum>(E)</enum><header>Installment sales</header><text>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.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection>
<subsection id="HF78DF10D5D9B42DA9B8947CEC5689976"><enum>(b)</enum><header>Technical amendment</header><text>Subparagraph (B) of section 1374(d)(2) is amended by inserting <quote>described in subparagraph (A)</quote> after <quote>, for any taxable year</quote>.</text></subsection>
<subsection commented="no" display-inline="no-display-inline" id="H759C1566251F4EB3B3D7494D3E9DD4EA"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after December 31, 2011.</text></subsection></section>
<section id="H8D225A8DE1E149CB968363B0300CE9E5"><enum>327.</enum><header>Extension of empowerment zone tax incentives</header>
<subsection id="H9C5E0173B9904DF1B858AA0B75057588"><enum>(a)</enum><header>In general</header><text>Clause (i) of section 1391(d)(1)(A) is amended by striking <quote>December 31, 2011</quote> and inserting <quote>December 31, 2013</quote>.</text></subsection>
<subsection id="H546CE9133D284837B864FEF3DB5FF6AB"><enum>(b)</enum><header>Increased exclusion of gain on stock of empowerment zone businesses</header><text>Subparagraph (C) of section 1202(a)(2) is amended—</text>
<paragraph id="HE39334E18C644E9DAEBF036AEB92B6B7"><enum>(1)</enum><text>by striking <quote>December 31, 2016</quote> and inserting <quote>December 31, 2018</quote>; and</text></paragraph>
<paragraph id="H080EE15B45824D74A57C4F0A2D52A0C0"><enum>(2)</enum><text>by striking <quote><header-in-text level="subparagraph" style="OLC">2016</header-in-text></quote> in the heading and inserting <quote><header-in-text level="subparagraph" style="OLC">2018</header-in-text></quote>.</text></paragraph></subsection>
<subsection commented="no" id="H96D08775010B4A08BDF3575EA09AF453"><enum>(c)</enum><header>Treatment of certain termination dates specified in nominations</header><text>In the case of a designation of an empowerment zone the nomination for which included a termination date which is contemporaneous with the date specified in subparagraph (A)(i) of section 1391(d)(1) of the Internal Revenue Code of 1986 (as in effect before the enactment of this Act), subparagraph (B) of such section shall not apply with respect to such designation 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.</text></subsection>
<subsection commented="no" display-inline="no-display-inline" id="HDDB7CD13420C43F8BFA4BE18E001CF7F"><enum>(d)</enum><header>Effective date</header><text>The amendments made by this section shall apply to periods after December 31, 2011.</text></subsection></section>
<section commented="no" display-inline="no-display-inline" id="H1BD0E38DD9EE4CA89E4BCFCB40E6DFD4"><enum>328.</enum><header>Extension of tax-exempt financing for New York Liberty Zone</header>
<subsection commented="no" display-inline="no-display-inline" id="HE67923B969AD469C90C2622CEC5210CA"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Subparagraph (D) of section 1400L(d)(2) is amended by striking <quote>January 1, 2012</quote> and inserting <quote>January 1, 2014</quote>.</text></subsection>
<subsection commented="no" display-inline="no-display-inline" id="HF76CC9954F3049A7A8236E17A48FFCE4"><enum>(b)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendment made by this section shall apply to bonds issued after December 31, 2011.</text></subsection></section>
<section id="H37310E15ACAC414DB0048F3AAE75B5D1"><enum>329.</enum><header>Extension of temporary increase in limit on cover over of rum excise taxes to Puerto Rico and the Virgin Islands</header>
<subsection id="HC267F7B505034C09B4BE07EF119D235E"><enum>(a)</enum><header>In general</header><text>Paragraph (1) of section 7652(f) is amended by striking <quote>January 1, 2012</quote> and inserting <quote>January 1, 2014</quote>.</text></subsection>
<subsection commented="no" display-inline="no-display-inline" id="HE491632F10284717BBCBA0211F9572B7"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to distilled spirits brought into the United States after December 31, 2011.</text></subsection></section>
<section commented="no" display-inline="no-display-inline" id="H81DB0DACC83842C4937DCB0019F14DFC"><enum>330.</enum><header>Modification and extension of American Samoa economic development credit</header>
<subsection commented="no" display-inline="no-display-inline" id="H2CB1B21D51984F1BB4BBF68AE05A8091"><enum>(a)</enum><header>Modification</header>
<paragraph commented="no" display-inline="no-display-inline" id="H579E3DA3BF334B68852278203B70EEF9"><enum>(1)</enum><header>In general</header><text>Subsection (a) of section 119 of division A of the Tax Relief and Health Care Act of 2006 is amended by striking <quote>if such corporation</quote> and all that follows and inserting</text>
<quoted-block display-inline="yes-display-inline" id="HC8C22A7E1F6A4B84ACB14A5E0BC3E37B" style="OLC"><text>if—</text>
<paragraph commented="no" display-inline="no-display-inline" id="HACAF5507402A414BA8D2632BDD60991C"><enum>(1)</enum><text>in the case of a taxable year beginning before January 1, 2012, such corporation—</text>
<subparagraph commented="no" display-inline="no-display-inline" id="H6B127452875E414BA22730B789DB9FC5"><enum>(A)</enum><text>is an existing credit claimant with respect to American Samoa, and</text></subparagraph>
<subparagraph commented="no" display-inline="no-display-inline" id="HD5F1840E37DE4B5AB2B1B364CF5CA3F7"><enum>(B)</enum><text>elected the application of section 936 of the Internal Revenue Code of 1986 for its last taxable year beginning before January 1, 2006, and</text></subparagraph></paragraph>
<paragraph commented="no" display-inline="no-display-inline" id="H7FD2D5B135B041F0A4A61EB6C4919845"><enum>(2)</enum><text>in the case of a taxable year beginning after December 31, 2011, such corporation meets the requirements of subsection (e).</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph>
<paragraph commented="no" display-inline="no-display-inline" id="HB994853D971D45B6AFEB0E67D5BB5321"><enum>(2)</enum><header>Requirements</header><text>Section 119 of division A of such Act is amended by adding at the end the following new subsection:</text>
<quoted-block display-inline="no-display-inline" id="H50D2C8627E8F4FCEB32FE097207F7BAD" style="OLC">
<subsection commented="no" display-inline="no-display-inline" id="HBC6BCE8E957B47899DC1DB0712AAE464"><enum>(e)</enum><header>Qualified production activities income requirement</header><text>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 <quote>American Samoa</quote> for <quote>the United States</quote> each place it appears in paragraphs (3), (4), and (6) of such subsection (c), for the taxable year.</text></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection>
<subsection commented="no" display-inline="no-display-inline" id="H477A45C01C13410AB512AEB61A471AE0"><enum>(b)</enum><header>Extension</header><text>Subsection (d) of section 119 of division A of the Tax Relief and Health Care Act of 2006 is amended by striking <quote>shall apply</quote> and all that follows and inserting</text>
<quoted-block display-inline="yes-display-inline" id="HB4544604A496451793C198E8183656C1" style="OLC"><text>shall apply—</text>
<paragraph commented="no" display-inline="no-display-inline" id="HCF4A373098534CB98022C6EAECE1766A"><enum>(1)</enum><text>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</text></paragraph>
<paragraph commented="no" display-inline="no-display-inline" id="H1C1C02131D5743DC9A52FE82FEDFC370"><enum>(2)</enum><text>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.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection>
<subsection commented="no" display-inline="no-display-inline" id="H2562D652FF65449380545DD499ED8996"><enum>(c)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendments made by this section shall apply to taxable years beginning after December 31, 2011.</text></subsection></section>
<section id="HECD16D2972C54A80A987AA47CE1A8948"><enum>331.</enum><header>Extension and modification of bonus depreciation</header>
<subsection id="HBEB4C739AE1D492BB3AAE37152EFB2EE"><enum>(a)</enum><header>In general</header><text>Paragraph (2) of section 168(k) is amended—</text>
<paragraph id="H3A62FBB1D4C64E70935733E4C54591D6"><enum>(1)</enum><text>by striking <quote>January 1, 2014</quote> in subparagraph (A)(iv) and inserting <quote>January 1, 2015</quote>, and</text></paragraph>
<paragraph id="H21F72B51F7F0491EAB6F28E7D6AB9506"><enum>(2)</enum><text>by striking <quote>January 1, 2013</quote> each place it appears and inserting <quote>January 1, 2014</quote>.</text></paragraph></subsection>
<subsection id="H578C5F4DA6B846CD8521EC26163654FF"><enum>(b)</enum><header>Special rule for Federal long-Term contracts</header><text>Clause (ii) of section 460(c)(6)(B) is amended by inserting <quote>, 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))</quote> before the period.</text></subsection>
<subsection commented="no" display-inline="no-display-inline" id="H178576BEA174440FAAD68BB51891F65B"><enum>(c)</enum><header>Extension of election To accelerate the AMT credit in lieu of bonus depreciation</header>
<paragraph commented="no" display-inline="no-display-inline" id="HE46F72D245794A8B80A32C7A27E939AA"><enum>(1)</enum><header>In general</header><text>Subclause (II) of section 168(k)(4)(D)(iii) is amended by striking <quote>2013</quote> and inserting <quote>2014</quote>.</text></paragraph>
<paragraph commented="no" display-inline="no-display-inline" id="HC01922EFD81F4504A1C9504E7EDC2CB9"><enum>(2)</enum><header>Round 3 extension property</header><text>Paragraph (4) of section 168(k) is amended by adding at the end the following new subparagraph:</text>
<quoted-block display-inline="no-display-inline" id="HB7B1A75DB2874B64932FCBF6A1194365" style="OLC">
<subparagraph commented="no" id="HD1836676B09B4DB9B9C0F5DD4E0CDA26"><enum>(J)</enum><header>Special rules for round 3 extension property</header>
<clause commented="no" id="H78D95B2A89E1458285A7FC449F76F8C7"><enum>(i)</enum><header>In general</header><text>In the case of round 3 extension property, this paragraph shall be applied without regard to—</text>
<subclause commented="no" id="H6A24C4F0EFDE45DCAA6D88C286CE4183"><enum>(I)</enum><text>the limitation described in subparagraph (B)(i) thereof, and</text></subclause>
<subclause commented="no" id="HD40D149AA22440E5A3DDA41287F02E2F"><enum>(II)</enum><text>the business credit increase amount under subparagraph (E)(iii) thereof.</text></subclause></clause>
<clause commented="no" id="HE40C4C44B27C428D9A0C981F03B0355A"><enum>(ii)</enum><header>Taxpayers previously electing acceleration</header><text>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—</text>
<subclause commented="no" id="H78FB29904B584C6686A56163CA7CE744"><enum>(I)</enum><text>the taxpayer may elect not to have this paragraph apply to round 3 extension property, but</text></subclause>
<subclause commented="no" id="HCB4C24D707D9432EB11344512C97CC5C"><enum>(II)</enum><text>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.</text></subclause><continuation-text commented="no" continuation-text-level="clause">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.</continuation-text></clause>
<clause commented="no" id="H550FBE5FAC894BDD8EC3194BED718A7F"><enum>(iii)</enum><header>Taxpayers not previously electing acceleration</header><text>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—</text>
<subclause commented="no" id="H0F517B469A744774B745032F186D8B28"><enum>(I)</enum><text>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</text></subclause>
<subclause commented="no" id="H9F5B590EEA84493585A20E95F03BD8F6"><enum>(II)</enum><text>if the taxpayer makes the election under subclause (I), this paragraph shall only apply to eligible qualified property which is round 3 extension property.</text></subclause></clause>
<clause commented="no" display-inline="no-display-inline" id="H306D9D52B00C40E59510BFD465711FE8"><enum>(iv)</enum><header>Round 3 extension property</header><text>For purposes of this subparagraph, the term <term>round 3 extension property</term> 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 <short-title>American Taxpayer Relief Act of 2012</short-title> (and the application of such extension to this paragraph pursuant to the amendment made by section 331(c)(1) of such Act).</text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection>
<subsection id="HE31F46BF95FF4DE282C4BE67DFFF5780"><enum>(d)</enum><header>Normalization rules amendment</header><text>Clause (ii) of section 168(i)(9)(A) is amended by inserting <quote>(respecting all elections made by the taxpayer under this section)</quote> after <quote>such property</quote>.</text></subsection>
<subsection id="HBE1640A27FE3428DB425CC1C4B7A2659"><enum>(e)</enum><header>Conforming amendments</header>
<paragraph id="H108B720E12CD43E7A5F05BE8F5D75A0E"><enum>(1)</enum><text>The heading for subsection (k) of section 168 is amended by striking <quote><header-in-text level="subsection" style="OLC">January 1, 2013</header-in-text></quote> and inserting <quote><header-in-text level="subsection" style="OLC">January 1, 2014</header-in-text></quote>.</text></paragraph>
<paragraph id="H4F4FD649818D4232AD7EC7189CECBF9C"><enum>(2)</enum><text>The heading for clause (ii) of section 168(k)(2)(B) is amended by striking <quote><header-in-text level="clause" style="OLC">pre-January 1, 2013</header-in-text></quote> and inserting <quote><header-in-text level="clause" style="OLC">pre-January 1, 2014</header-in-text></quote>.</text></paragraph>
<paragraph id="H89EEFD9EF07C44F0AD6823CC6AF2A12E"><enum>(3)</enum><text>Subparagraph (C) of section 168(n)(2) is amended by striking <quote>January 1, 2013</quote> and inserting <quote>January 1, 2014</quote>.</text></paragraph>
<paragraph id="H449A63A2F2C249A6BF3B23D01EC150CC"><enum>(4)</enum><text>Subparagraph (D) of section 1400L(b)(2) is amended by striking <quote>January 1, 2013</quote> and inserting <quote>January 1, 2014</quote>.</text></paragraph>
<paragraph commented="no" display-inline="no-display-inline" id="H409BE7FCD69546048458DE70B8085105"><enum>(5)</enum><text>Subparagraph (B) of section 1400N(d)(3) is amended by striking <quote>January 1, 2013</quote> and inserting <quote>January 1, 2014</quote>.</text></paragraph></subsection>
<subsection commented="no" display-inline="no-display-inline" id="H90807F4A518C4962B164716512580168"><enum>(f)</enum><header>Effective date</header><text>The amendments made by this section shall apply to property placed in service after December 31, 2012, in taxable years ending after such date.</text></subsection></section>
<enum>IV</enum><header>Energy tax extenders</header>
<section commented="no" display-inline="no-display-inline" id="HA21EBA5C2AB547CBA784398BB136086E"><enum>401.</enum><header>Extension of credit for energy-efficient existing homes</header>
<subsection commented="no" display-inline="no-display-inline" id="H4837F65EC82F423CA2F518940E1A4D44"><enum>(a)</enum><header>In general</header><text>Paragraph (2) of section 25C(g) is amended by striking <quote>December 31, 2011</quote> and inserting <quote>December 31, 2013</quote>.</text></subsection>
<subsection commented="no" display-inline="no-display-inline" id="HD368A58D20124508A3E8FB931936066C"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to property placed in service after December 31, 2011.</text></subsection></section>
<section id="H3BD24AE708564066A8EC36EAE19C12AF"><enum>402.</enum><header>Extension of credit for alternative fuel vehicle refueling property</header>
<subsection id="H413E55B128994EE9856D17895AFAC5F9"><enum>(a)</enum><header>In general</header><text>Paragraph (2) of section 30C(g) is amended by striking <quote>December 31, 2011.</quote> and inserting <quote>December 31, 2013</quote>.</text></subsection>
<subsection id="HD8CEB60D32744D7FA9B819BB516E560A"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to property placed in service after December 31, 2011.</text></subsection></section>
<section commented="no" id="H7210A0A8AF314F4BA93F2655921E5CD4" section-type="subsequent-section"><enum>403.</enum><header>Extension of credit for 2- or 3-wheeled plug-in electric vehicles</header>
<subsection commented="no" id="H35BF8E087B3F4CDF8D212C854223F49C"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 30D is amended by adding at the end the following new subsection:</text>
<quoted-block display-inline="no-display-inline" id="H4667D5AA0F274D86AAF2FB7FEA8788DF" style="OLC">
<subsection commented="no" id="H55907C06EF4C400285E00555F4EE4C64"><enum>(g)</enum><header>Credit allowed for 2- and 3-wheeled plug-in electric vehicles</header>
<paragraph commented="no" id="HE1875EC58CF34D70B65245DD19A47722"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">In the case of a qualified 2- or 3-wheeled plug-in electric vehicle—</text>
<subparagraph commented="no" id="HF1694D44B7014FBE9E79A70F00C6AD1F"><enum>(A)</enum><text display-inline="yes-display-inline">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</text></subparagraph>
<subparagraph commented="no" id="H887E95E0D0CB4D26AF249F990CB4083C"><enum>(B)</enum><text>the amount of the credit allowed under subparagraph (A) shall be treated as a credit allowed under subsection (a).</text></subparagraph></paragraph>
<paragraph commented="no" id="HD8BD52C8A146450D9FC12C287D409287"><enum>(2)</enum><header>Applicable amount</header><text display-inline="yes-display-inline">For purposes of paragraph (1), the applicable amount is an amount equal to the lesser of—</text>
<subparagraph commented="no" id="HEE9F2FACF7FD4DE09416EA38719E0E42"><enum>(A)</enum><text display-inline="yes-display-inline">10 percent of the cost of the qualified 2- or 3-wheeled plug-in electric vehicle, or</text></subparagraph>
<subparagraph commented="no" id="H3E449EECAA20460CB725D6BB971A5585"><enum>(B)</enum><text display-inline="yes-display-inline">$2,500.</text></subparagraph></paragraph>
<paragraph commented="no" id="HF86864E83B15431EAE06794E3AC606F0"><enum>(3)</enum><header>Qualified 2- or 3-wheeled plug-in electric vehicle</header><text>The term <term>qualified 2- or 3-wheeled plug-in electric vehicle</term> means any vehicle which—</text>
<subparagraph commented="no" id="H405B1F9D5F4B42A5873B26BC77F6C494"><enum>(A)</enum><text>has 2 or 3 wheels,</text></subparagraph>
<subparagraph commented="no" id="HEAF3ACFC3F8E42DB89EB02CFB1D75896"><enum>(B)</enum><text>meets the requirements of subparagraphs (A), (B), (C), (E), and (F) of subsection (d)(1) (determined by substituting <quote>2.5 kilowatt hours</quote> for <quote>4 kilowatt hours</quote> in subparagraph (F)(i)),</text></subparagraph>
<subparagraph commented="no" id="H464F1491A9F34E4B8378F3C4F531CF9E"><enum>(C)</enum><text>is manufactured primarily for use on public streets, roads, and highways,</text></subparagraph>
<subparagraph commented="no" id="H8295CBF87EFE476BA0E3C548A139E811"><enum>(D)</enum><text>is capable of achieving a speed of 45 miles per hour or greater, and</text></subparagraph>
<subparagraph commented="no" id="HABAE4E084F3F42B7AF3F6F0385FF79C8"><enum>(E)</enum><text>is acquired after December 31, 2011, and before January 1, 2014.</text></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subsection>
<subsection commented="no" id="H4AB380A79B5F44F48A26CCBE3256CE65"><enum>(b)</enum><header>Conforming amendments</header>
<paragraph commented="no" id="H6FB80DACF2C04BAF8CCAA132C79E4224"><enum>(1)</enum><header>No double benefit</header><text>Paragraph (2) of section 30D(f) is amended—</text>
<subparagraph commented="no" id="HB9E2441F6BE34D138B99581C3F4D775E"><enum>(A)</enum><text>by striking <quote>new qualified plug-in electric drive motor vehicle</quote> and inserting <quote>vehicle for which a credit is allowable under subsection (a)</quote>, and</text></subparagraph>
<subparagraph commented="no" id="H2C54B68C46D94730BF3DA6E6EC2E7923"><enum>(B)</enum><text>by striking <quote>allowed under subsection (a)</quote> and inserting <quote>allowed under such subsection</quote>.</text></subparagraph></paragraph>
<paragraph commented="no" display-inline="no-display-inline" id="H5CF1E7B8AA1646E2B8BFF7954BE51AE3"><enum>(2)</enum><header>Air quality and safety standards</header><text>Section 30D(f)(7) is amended by striking <quote>motor vehicle</quote> and inserting <quote>vehicle</quote>.</text></paragraph></subsection>
<subsection commented="no" display-inline="no-display-inline" id="H9C1A1D51CFE249B785F723D8DC39C578"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to vehicles acquired after December 31, 2011.</text></subsection></section>
<section commented="no" id="H5E5E67EACCE94652981427EFEFC75210"><enum>404.</enum><header>Extension and modification of cellulosic biofuel producer credit</header>
<subsection id="HD07F0D990B7E4A2085C7B11FA48C72F1"><enum>(a)</enum><header>Extension</header>
<paragraph id="HB1700E0EF3134C3B98C90C17ED687E3C"><enum>(1)</enum><header>In general</header><text>Subparagraph (H) of section 40(b)(6) is amended to read as follows:</text>
<quoted-block display-inline="no-display-inline" id="H7AF475B283D349A5998D7F6A4453E73F" style="OLC">
<subparagraph id="HF772E1ACECA646788923511E08E57486"><enum>(H)</enum><header>Application of paragraph</header>
<clause id="HD22C2CFDC8B5410F8A4DE6738971DC9D"><enum>(i)</enum><header>In general</header><text>This paragraph shall apply with respect to qualified cellulosic biofuel production after December 31, 2008, and before January 1, 2014.</text></clause>
<clause id="H78B3B2A723424A2188BAC66A4F473C54"><enum>(ii)</enum><header>No carryover to certain years after expiration</header><text>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.</text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph>
<paragraph commented="no" id="HE30F94138E6C4B72A0F0FB4AC7B93F8E"><enum>(2)</enum><header>Conforming amendment</header><text>Paragraph (2) of section 40(e) is amended by striking <quote>or subsection (b)(6)(H)</quote>.</text></paragraph>
<paragraph commented="no" id="HF167BD05CF9248BE925C5B4CCD0F4F6E"><enum>(3)</enum><header>Effective date</header><text>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.</text></paragraph></subsection>
<subsection display-inline="no-display-inline" id="HCAF35FC9DB084B94B9A3625107ABFBD8"><enum>(b)</enum><header>Algae treated as a qualified feedstock</header>
<paragraph id="HE8E0DCD6E3C54D648876C52E321ADC0A"><enum>(1)</enum><header>In general</header><text>Subclause (I) of section 40(b)(6)(E)(i) is amended to read as follows:</text>
<quoted-block display-inline="no-display-inline" id="H7584F80C78EB4C54BF1E53DB73030155" style="OLC">
<subclause id="H04EFBE39B03B4B63B10FAED061395945"><enum>(I)</enum><text display-inline="yes-display-inline">is derived by, or from, qualified feedstocks, and</text></subclause><after-quoted-block>.</after-quoted-block></quoted-block></paragraph>
<paragraph id="H8F83E15C3B1049BBA1C30DC4AF08FB5C"><enum>(2)</enum><header>Qualified feedstock; special rules for algae</header><text>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:</text>
<quoted-block display-inline="no-display-inline" id="H76C17A8E8F2F49C2A0BB7E8C9D5D6695" style="OLC">
<subparagraph id="H7125C5FC713D4CFC928372DA84ADB576"><enum>(F)</enum><header>Qualified feedstock</header><text display-inline="yes-display-inline">For purposes of this paragraph, the term <term>qualified feedstock</term> means—</text>
<clause id="H8CAB5B52EBFE4FF59B2234DF3D24B1C9"><enum>(i)</enum><text>any lignocellulosic or hemicellulosic matter that is available on a renewable or recurring basis, and</text></clause>
<clause id="HECEFD62C3590457D94E1DA9CD2B1882C"><enum>(ii)</enum><text>any cultivated algae, cyanobacteria, or lemna.</text></clause></subparagraph>
<subparagraph id="HD49FD8FB55E4426AA4DA9AFD22A3BCDA"><enum>(G)</enum><header>Special rules for algae</header><text>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)—</text>
<clause id="H7622E199C1B04E1189F5B0175FCF94AE"><enum>(i)</enum><text>such sale shall be treated as described in subparagraph (C)(i),</text></clause>
<clause id="H13AEE7F38D6D4D83818E1EA14E288616"><enum>(ii)</enum><text>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</text></clause>
<clause id="HD91634B6852A47B3910B4B5646AC4F49"><enum>(iii)</enum><text>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.</text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph>
<paragraph id="H50A902F706AC46A0AF866A03DFD53F01"><enum>(3)</enum><header>Conforming amendments</header>
<subparagraph id="HA66A7BF4D4AE46CF9CADF65B25EBE732"><enum>(A)</enum><text>Section 40, as amended by paragraph (2), is amended—</text>
<clause id="H23F0FA81E11941F5B03B0A04D207A261"><enum>(i)</enum><text>by striking <quote>cellulosic biofuel</quote> each place it appears in the text thereof and inserting <quote>second generation biofuel</quote>,</text></clause>
<clause id="HE8EB522919D44FB49DC90A7FF1483198"><enum>(ii)</enum><text>by striking <quote><header-in-text level="paragraph" style="OLC">Cellulosic</header-in-text></quote> in the headings of subsections (b)(6), (b)(6)(E), and (d)(3)(D) and inserting <quote><header-in-text level="paragraph" style="OLC">Second generation</header-in-text></quote>, and</text></clause>
<clause id="HDD652F2EBD114F9498A74B37D40F69C7"><enum>(iii)</enum><text display-inline="yes-display-inline">by striking <quote><header-in-text level="paragraph" style="OLC">cellulosic</header-in-text></quote> in the headings of subsections (b)(6)(C), (b)(6)(D), (b)(6)(H), (d)(6), and (e)(3) and inserting <quote><header-in-text level="paragraph" style="OLC">second generation</header-in-text></quote>.</text></clause></subparagraph>
<subparagraph id="HA21190D9DEAB4DCDA12B7333735C05C6"><enum>(B)</enum><text>Clause (ii) of section 40(b)(6)(E) is amended by striking <quote>Such term shall not</quote> and inserting <quote>The term <quote>second generation biofuel</quote> shall not</quote>.</text></subparagraph>
<subparagraph id="HDF5831A5258945E58AE4A995C4260F42"><enum>(C)</enum><text>Paragraph (1) of section 4101(a) is amended by striking <quote>cellulosic biofuel</quote> and inserting <quote>second generation biofuel</quote>.</text></subparagraph></paragraph>
<paragraph id="HB0067F7455224D40AA2D21E92D0ED31F"><enum>(4)</enum><header>Effective date</header><text>The amendments made by this subsection shall apply to fuels sold or used after the date of the enactment of this Act.</text></paragraph></subsection></section>
<section id="HD09248414DE8415E9014A85A09235109"><enum>405.</enum><header>Extension of incentives for biodiesel and renewable diesel</header>
<subsection id="HA3B769E592AF4779BA7E7EAA2DB8F46C"><enum>(a)</enum><header>Credits for biodiesel and renewable diesel used as fuel</header><text>Subsection (g) of section 40A is amended by striking <quote>December 31, 2011</quote> and inserting <quote>December 31, 2013</quote>.</text></subsection>
<subsection id="H7606CB3931C44B76827D015BAA49C9D3"><enum>(b)</enum><header>Excise tax credits and outlay payments for biodiesel and renewable diesel fuel mixtures</header>
<paragraph id="HE7996E8F2006423ABA7480C910393C5C"><enum>(1)</enum><text>Paragraph (6) of section 6426(c) is amended by striking <quote>December 31, 2011</quote> and inserting <quote>December 31, 2013</quote>.</text></paragraph>
<paragraph id="H63730E3AC8ED4DF899918DE2D2331B6D"><enum>(2)</enum><text>Subparagraph (B) of section 6427(e)(6) is amended by striking <quote>December 31, 2011</quote> and inserting <quote>December 31, 2013</quote>.</text></paragraph></subsection>
<subsection commented="no" display-inline="no-display-inline" id="H59178B8EF633406A908E4A68E17CD152"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to fuel sold or used after December 31, 2011.</text></subsection></section>
<section id="H22F5055778C74DDC8DA263548F4D9A2B"><enum>406.</enum><header>Extension of production credit for Indian coal facilities placed in service before 2009</header>
<subsection id="H404713F9882347F7ADE58D0F65281AC6"><enum>(a)</enum><header>In general</header><text>Subparagraph (A) of section 45(e)(10) is amended by striking <quote>7-year period</quote> each place it appears and inserting <quote>8-year period</quote>.</text></subsection>
<subsection commented="no" display-inline="no-display-inline" id="H96DB0E22F624448BACA57F6288CDE14B"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to coal produced after December 31, 2012.</text></subsection></section>
<section commented="no" id="H98DE057010EF4E45837889BD02A40941"><enum>407.</enum><header>Extension and modification of credits with respect to facilities producing energy from certain renewable resources</header>
<subsection commented="no" id="H89E4678E30B04C46A57033F1D47FCAF7"><enum>(a)</enum><header>Production tax credit</header>
<paragraph commented="no" id="H809D4FD4EA054DE9B68413FC3E96C873"><enum>(1)</enum><header>Extension for wind facilities</header><text display-inline="yes-display-inline">Paragraph (1) of section 45(d) is amended by striking <quote>January 1, 2013</quote> and inserting <quote>January 1, 2014</quote>.</text></paragraph>
<paragraph id="H6654900FDBAF4A0F8A2819664A3BC45B"><enum>(2)</enum><header>Exclusion of paper which is commonly recycled from definition of municipal solid waste</header><text>Section 45(c)(6) is amended by inserting <quote>, except that such term does not include paper which is commonly recycled and which has been segregated from other solid waste (as so defined)</quote> after <quote>(42 U.S.C. 6903)</quote>.</text></paragraph>
<paragraph id="HCAB2F234C98D4A7BB18E7A152FE3A34E"><enum>(3)</enum><header>Modification to definition of qualified facility</header>
<subparagraph id="H30ECE912342F4E12AC37DC8C57CAAA23"><enum>(A)</enum><header>In general</header><text>The following provisions of section 45(d), as amended by paragraph (1), are each amended by striking <quote>before January 1, 2014</quote> and inserting <quote>the construction of which begins before January 1, 2014</quote>:</text>
<clause id="HEE544E66EECF4FEAB110E9A7067BD3AE"><enum>(i)</enum><text>Paragraph (1).</text></clause>
<clause id="HC6ECEE8F9B27418698AC22E4252FF84D"><enum>(ii)</enum><text>Paragraph (2)(A)(i).</text></clause>
<clause id="HCCE27FA6DF434D9189AFC27061FA41F5"><enum>(iii)</enum><text>Paragraph (3)(A)(i)(I).</text></clause>
<clause id="H79FC2AA9FCDA43CDBC8D5980D01AACC4"><enum>(iv)</enum><text>Paragraph (6).</text></clause>
<clause id="HA4126B7AB03840D2A975C134A98AB520"><enum>(v)</enum><text>Paragraph (7).</text></clause>
<clause id="H2E0491CE6F89442495D5E35596B3C0B4"><enum>(vi)</enum><text>Paragraph (9)(B).</text></clause>
<clause id="HBF4D4F3ABA2647A6BDAA9B8A817B8479"><enum>(vii)</enum><text>Paragraph (11)(B).</text></clause></subparagraph>
<subparagraph id="HAC5227C41C8645BAA0AC5DE269EDDA66"><enum>(B)</enum><header>Certain closed-loop biomass facilities</header><text>Subparagraph (A) of section 45(d)(2) is amended by adding at the end the following new flush sentence:</text>
<quoted-block display-inline="no-display-inline" id="HD7CF43C903024D81B97BD38A973E49A2" style="OLC">
<quoted-block-continuation-text quoted-block-continuation-text-level="subparagraph">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.</quoted-block-continuation-text><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph>
<subparagraph id="H0B7D5A84AF7142B393F8D1A796051DDE"><enum>(C)</enum><header>Certain open-loop biomass facilities</header><text>Clause (ii) of section 45(d)(3)(A) is amended by striking <quote>is originally placed in service</quote> and inserting <quote>the construction of which begins</quote>.</text></subparagraph>
<subparagraph id="HD15BEF6F651B4C7AB6B99CD8C9B485A4"><enum>(D)</enum><header>Geothermal facilities</header>
<clause id="H726AFD74011B4E98B0B8CC93A69E945D"><enum>(i)</enum><header>In general</header><text>Paragraph (4) of section 45(d) is amended by striking <quote>and before January 1, 2014</quote> and all that follows and inserting</text>
<quoted-block display-inline="yes-display-inline" id="HB8A6C5989AC74D81B1FB02515430CCAB" style="OLC"><text>and which—</text>
<subparagraph id="HF39B8DCC5E2A4BAD9174FA56D0A1C0A9"><enum>(A)</enum><text>in the case of a facility using solar energy, is placed in service before January 1, 2006, or</text></subparagraph>
<subparagraph id="HD4BDCD773A6C4E5C8693F1A96B96E100"><enum>(B)</enum><text>in the case of a facility using geothermal energy, the construction of which begins before January 1, 2014.</text></subparagraph>
<quoted-block-continuation-text quoted-block-continuation-text-level="paragraph">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.</quoted-block-continuation-text><after-quoted-block>.</after-quoted-block></quoted-block></clause></subparagraph>
<subparagraph id="H5DD6F5C4A0334ED1B34BFCD5D98AF00E"><enum>(E)</enum><header>Incremental hydropower production</header><text>Paragraph (9) of section 45(d) is amended—</text>
<clause id="H84767E3438934CE3A7858FC2387894E4"><enum>(i)</enum><text>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,</text></clause>
<clause id="H3D2A1748BDC84CA5A3424A71AD513686"><enum>(ii)</enum><text>by striking <quote>In the case of a facility</quote> and inserting the following:</text>
<quoted-block display-inline="no-display-inline" id="H77910861199C443994AB7DCA3474DE4F" style="OLC">
<subparagraph id="H72DF549EA8114EA29E59604FBCC5B852"><enum>(A)</enum><header>In general</header><text>In the case of a facility</text></subparagraph><after-quoted-block>, </after-quoted-block></quoted-block></clause>
<clause id="HCEE39649B8A0428CB60AD7B227325221"><enum>(iii)</enum><text>by redesignating subparagraph (C) as subparagraph (B), and</text></clause>
<clause id="H485CB8C6BEEF409D8689BE6CC2AE27CE"><enum>(iv)</enum><text>by adding at the end the following new subparagraph:</text>
<quoted-block display-inline="no-display-inline" id="HECFA30F90625479085CFA3969BB2B7B4" style="OLC">
<subparagraph id="H7DB3AC38250D450D87A37EA6DF18C0DA"><enum>(C)</enum><header>Special rule</header><text>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.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></clause></subparagraph></paragraph></subsection>
<subsection commented="no" id="H482F90454D6645BDBC87E3A3397F374E"><enum>(b)</enum><header>Extension of election to treat qualified facilities as energy property</header><text>Subparagraph (C) of section 48(a)(5) is amended to read as follows:</text>
<quoted-block display-inline="no-display-inline" id="H98920AEB5BD94B149731C1D55C5ED9C3" style="OLC">
<subparagraph id="HF0E1255CF696434482BB0D32C32C0BA0"><enum>(C)</enum><header>Qualified investment credit facility</header><text>For purposes of this paragraph, the term <term>qualified investment credit facility</term> means any facility—</text>
<clause id="HD24D24524E054C098C6536CD6F2F87E6"><enum>(i)</enum><text>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),</text></clause>
<clause id="HA1EEE84D197F4FB488FD776669EFCEB8"><enum>(ii)</enum><text>which is placed in service after 2008 and the construction of which begins before January 1, 2014, and</text></clause>
<clause id="H1C4FD9ECD68045218E70FE1C6BB58E17"><enum>(iii)</enum><text>with respect to which—</text>
<subclause id="H3876265C0A7D4C7885D5D4449D01DFD6"><enum>(I)</enum><text>no credit has been allowed under section 45, and</text></subclause>
<subclause id="HEA55AAC6167C47A2A1D84E7BDEE9DF4C"><enum>(II)</enum><text>the taxpayer makes an irrevocable election to have this paragraph apply.</text></subclause></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection>
<subsection commented="no" id="HFB88D94757E24FE9ACEF8D9B74F4978C"><enum>(c)</enum><header>Technical corrections</header>
<paragraph commented="no" id="HE5D9648C82374EC4BD58017A2129370D"><enum>(1)</enum><text>Subparagraph (D) of section 48(a)(5) is amended—</text>
<subparagraph commented="no" id="HCC04E4719ECF404BAEABE6FAE01C36C0"><enum>(A)</enum><text>by striking <quote>and</quote> at the end of clause (i)(II),</text></subparagraph>
<subparagraph commented="no" id="H0F6A9CC0519F48E497FF9DEFA6BD5DB0"><enum>(B)</enum><text>by striking the period at the end of clause (ii) and inserting a comma, and</text></subparagraph>
<subparagraph commented="no" id="HA4B6D6CAF36F46C7922FFFDD75BEEEB2"><enum>(C)</enum><text>by adding at the end the following new clauses:</text>
<quoted-block act-name="" id="HAD3E35FCC75144AC8DD878249484E52A" style="OLC">
<clause commented="no" id="H46BEB0B4CF78489EBF82C670F7E7DEE3"><enum>(iii)</enum><text>which is constructed, reconstructed, erected, or acquired by the taxpayer, and</text></clause>
<clause commented="no" id="H9B865D56DC094D05918FBA4AA94E6B0D"><enum>(iv)</enum><text>the original use of which commences with the taxpayer.</text></clause><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph>
<paragraph commented="no" display-inline="no-display-inline" id="H12E7B507D5B341EC92B005C1081744E8"><enum>(2)</enum><text>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 <quote>placed in service</quote> and inserting <quote>originally placed in service by such person</quote>.</text></paragraph></subsection>
<subsection commented="no" id="H24EE0ACD874241EA88F4E595D8DADFED"><enum>(d)</enum><header>Effective dates</header>
<paragraph commented="no" id="H797321E27E7D4A79BF82E681034285CA"><enum>(1)</enum><header>In general</header><text>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.</text></paragraph>
<paragraph commented="no" id="H339F4877372240F1944F9CA5DAF3C093"><enum>(2)</enum><header>Modification to definition of municipal solid waste</header><text>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.</text></paragraph>
<paragraph commented="no" display-inline="no-display-inline" id="H2A35DB621E6A468DBBBA4001680F89CE"><enum>(3)</enum><header>Technical corrections</header><text>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.</text></paragraph></subsection></section>
<section commented="no" display-inline="no-display-inline" id="H9E9CCFF7494E48B4AE39520F7E54B144"><enum>408.</enum><header>Extension of credit for energy-efficient new homes</header>
<subsection commented="no" display-inline="no-display-inline" id="HF486386154254A97B724C139AF7F80F0"><enum>(a)</enum><header>In general</header><text>Subsection (g) of section 45L is amended by striking <quote>December 31, 2011</quote> and inserting <quote>December 31, 2013</quote>.</text></subsection>
<subsection commented="no" display-inline="no-display-inline" id="HA10C11967A80457490EE64E0F069CBAD"><enum>(b)</enum><header>Energy savings requirements</header><text>Clause (i) of section 45L(c)(1)(A) is amended by striking <quote>2003 International Energy Conservation Code, as such Code (including supplements) is in effect on the date of the enactment of this section</quote>and inserting <quote>2006 International Energy Conservation Code, as such Code (including supplements) is in effect on January 1, 2006</quote>.</text></subsection>
<subsection commented="no" display-inline="no-display-inline" id="HD17C5DA442DA47CB9F06F2DA863457E0"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to homes acquired after December 31, 2011.</text></subsection></section>
<section commented="no" display-inline="no-display-inline" id="HBA460E321B3B4A9EA2BDD1EB61AB8D27"><enum>409.</enum><header>Extension of credit for energy-efficient appliances</header>
<subsection commented="no" display-inline="no-display-inline" id="H561148FC12084F9BB1AD1E378E8B4EA4"><enum>(a)</enum><header>In general</header><text>Section 45M(b) is amended by striking <quote>2011</quote> each place it appears other than in the provisions specified in subsection (b) and inserting <quote>2011, 2012, or 2013</quote>.</text></subsection>
<subsection commented="no" display-inline="no-display-inline" id="H3E5F7A055ADC46CA925BDEEB0C49ECC3"><enum>(b)</enum><header>Provisions specified</header><text>The provisions of section 45M(b) specified in this subsection are subparagraph (C) of paragraph (1) and subparagraph (E) of paragraph (2).</text></subsection>
<subsection commented="no" display-inline="no-display-inline" id="HF01E7526F3F141D0B79DC0E60D94B6E7"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to appliances produced after December 31, 2011.</text></subsection></section>
<section commented="no" display-inline="no-display-inline" id="HC18546377B644884B96E7FBF19F6609B"><enum>410.</enum><header>Extension and modification of special allowance for cellulosic biofuel plant property</header>
<subsection commented="no" display-inline="no-display-inline" id="H16A130BD35244F5AAFB8A7A97AEECDF7"><enum>(a)</enum><header>Extension</header>
<paragraph commented="no" display-inline="no-display-inline" id="H9F2F3768CF834321996E974D0D921E27"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">Subparagraph (D) of section 168(l)(2) is amended by striking <quote>January 1, 2013</quote> and inserting <quote>January 1, 2014</quote>.</text></paragraph>
<paragraph commented="no" display-inline="no-display-inline" id="H8E0493205C934659A4472FC41A6D20AF"><enum>(2)</enum><header>Effective date</header><text>The amendment made by this subsection shall apply to property placed in service after December 31, 2012.</text></paragraph></subsection>
<subsection commented="no" display-inline="no-display-inline" id="H4869B2A86B54415A8AEDC48932C73B58"><enum>(b)</enum><header>Algae treated as a qualified feedstock for purposes of bonus depreciation for biofuel plant property</header>
<paragraph commented="no" id="H2E69B8C451DF42B896FD0E4726815E3F"><enum>(1)</enum><header>In general</header><text>Subparagraph (A) of section 168(l)(2) is amended by striking <quote>solely to produce cellulosic biofuel</quote> and inserting <quote>solely to produce second generation biofuel (as defined in section 40(b)(6)(E))</quote>.</text></paragraph>
<paragraph commented="no" id="H8EC6856223D84404845799018B452C98"><enum>(2)</enum><header>Conforming amendments</header><text>Subsection (l) of section 168, as amended by subsection (a), is amended—</text>
<subparagraph commented="no" id="H412BDF0F02E54899887CEB18E37EB115"><enum>(A)</enum><text>by striking <quote>cellulosic biofuel</quote> each place it appears in the text thereof and inserting <quote>second generation biofuel</quote>,</text></subparagraph>
<subparagraph commented="no" id="HF217637465A14CC890392074E4F9C819"><enum>(B)</enum><text>by striking paragraph (3) and redesignating paragraphs (4) through (8) as paragraphs (3) through (7), respectively,</text></subparagraph>
<subparagraph commented="no" id="H8E01FAE1D2CD41BF9FA29AC5AD242920"><enum>(C)</enum><text display-inline="yes-display-inline">by striking <quote><header-in-text level="subsection" style="OLC">Cellulosic</header-in-text></quote> in the heading of such subsection and inserting <quote><header-in-text level="subsection" style="OLC">Second Generation</header-in-text></quote>, and</text></subparagraph>
<subparagraph commented="no" display-inline="no-display-inline" id="H0E7843649B9841B48B656BBAB31A0F77"><enum>(D)</enum><text display-inline="yes-display-inline">by striking <quote><header-in-text level="paragraph" style="OLC">cellulosic</header-in-text></quote> in the heading of paragraph (2) and inserting <quote><header-in-text level="paragraph" style="OLC">second generation</header-in-text></quote>.</text></subparagraph></paragraph>
<paragraph commented="no" display-inline="no-display-inline" id="HA77D44985CB84356A4DE5A3CD85B5446"><enum>(3)</enum><header>Effective date</header><text>The amendments made by this subsection shall apply to property placed in service after the date of the enactment of this Act.</text></paragraph></subsection></section>
<section id="HA7DEEACE019D405D9369CFCA2DBB0130"><enum>411.</enum><header>Extension of special rule for sales or dispositions to implement FERC or State electric restructuring policy for qualified electric utilities</header>
<subsection id="H5ED35B8E90A54EA7971D716AE3EFD5C8"><enum>(a)</enum><header>In general</header><text>Paragraph (3) of section 451(i) is amended by striking <quote>January 1, 2012</quote> and inserting <quote>January 1, 2014</quote>.</text></subsection>
<subsection commented="no" display-inline="no-display-inline" id="HE3594E2A33904A3E988FB84D10E84CE0"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to dispositions after December 31, 2011.</text></subsection></section>
<section commented="no" display-inline="no-display-inline" id="HACDA3F50211C4202BE37A488D7A26136"><enum>412.</enum><header>Extension of alternative fuels excise tax credits</header>
<subsection commented="no" display-inline="no-display-inline" id="H9CB735D53C1C491F9512D93ECCE497E9"><enum>(a)</enum><header>In general</header><text>Sections 6426(d)(5) and 6426(e)(3) are each amended by striking <quote>December 31, 2011</quote> and inserting <quote>December 31, 2013</quote>.</text></subsection>
<subsection commented="no" display-inline="no-display-inline" id="HBA9EA9B6A0784C77BB3E6F237FF6840F"><enum>(b)</enum><header>Outlay payments for alternative fuels</header><text>Paragraph (6) of section 6427(e) is amended—</text>
<paragraph commented="no" display-inline="no-display-inline" id="H378677E04261484D9D8526E798E5FF0F"><enum>(1)</enum><text>in subparagraph (C)—</text>
<subparagraph commented="no" display-inline="no-display-inline" id="HB974F7939AED447FA5163238EA2EB461"><enum>(A)</enum><text>by striking <quote>or alternative fuel mixture (as defined in subsection (d)(2) or (e)(3) of section 6426)</quote> and inserting <quote>(as defined in section 6426(d)(2))</quote>, and</text></subparagraph>
<subparagraph commented="no" display-inline="no-display-inline" id="HA0A748031B294C86AC71010C30B5BA1B"><enum>(B)</enum><text>by striking <quote>December 31, 2011, and</quote> and inserting <quote>December 31, 2013,</quote>,</text></subparagraph></paragraph>
<paragraph commented="no" display-inline="no-display-inline" id="H4736FE5CEDF84BBAAA7B76BDA6A9E2F0"><enum>(2)</enum><text>in subparagraph (D)—</text>
<subparagraph commented="no" display-inline="no-display-inline" id="HEEB35CCE5D004A438A7D1B53ECF6339A"><enum>(A)</enum><text>by striking <quote>or alternative fuel mixture</quote>, and</text></subparagraph>
<subparagraph commented="no" display-inline="no-display-inline" id="H323598298CB54C58A52324AF6F9DA617"><enum>(B)</enum><text>by striking the period at the end and inserting <quote>, and</quote>, and</text></subparagraph></paragraph>
<paragraph commented="no" display-inline="no-display-inline" id="H3F81DF7738E84DD389681BE0FE77AE3A"><enum>(3)</enum><text>by adding at the end the following new subparagraph:</text>
<quoted-block display-inline="no-display-inline" id="H54383F83DAF7457889AA175BD10B5F34" style="OLC">
<subparagraph commented="no" display-inline="no-display-inline" id="HFB238B909A824DD09B7F20EF7EA431AD"><enum>(E)</enum><text>any alternative fuel mixture (as defined in section 6426(e)(2)) sold or used after December 31, 2011.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection>
<subsection commented="no" display-inline="no-display-inline" id="H78B1822F8B5143C8BB6FBF0D8CE2185C"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to fuel sold or used after December 31, 2011.</text></subsection></section>
<enum>V</enum><header>Unemployment</header>
<section id="H5AEC0A0A2819492F8CFF3D50F45EDF35"><enum>501.</enum><header>Extension of emergency unemployment compensation program</header>
<subsection id="HEFA1888134C94DF8A6145451C8CD0B4D"><enum>(a)</enum><header>Extension</header><text>Section 4007(a)(2) of the Supplemental Appropriations Act, 2008 (Public Law 110–252; 26 U.S.C. 3304 note) is amended by striking <quote>January 2, 2013</quote> and inserting <quote>January 1, 2014</quote>.</text></subsection>
<subsection commented="no" id="H1EBC330DFBEF480DBB82439916ED0602"><enum>(b)</enum><header>Funding</header><text>Section 4004(e)(1) of the Supplemental Appropriations Act, 2008 (Public Law 110–252; 26 U.S.C. 3304 note) is amended—</text>
<paragraph commented="no" id="H74C8FFB96219404FB80743A9510E4AD1"><enum>(1)</enum><text>in subparagraph (H), by striking <quote>and</quote> at the end; and</text></paragraph>
<paragraph commented="no" id="H4D495E3425F24BEBBD9A840ED43F1DF8"><enum>(2)</enum><text>by inserting after subparagraph (I) the following:</text>
<quoted-block id="H62622F707A504B259B80276FA82299A4" style="OLC">
<subparagraph commented="no" id="HF42B7D6BB1B34C6F92DC56B8ED620FBD"><enum>(J)</enum><text>the amendments made by section 501(a) of the <short-title>American Taxpayer Relief Act of 2012</short-title>;</text></subparagraph><after-quoted-block>. </after-quoted-block></quoted-block></paragraph></subsection>
<subsection commented="no" id="H6AD7D689CD3545B3B51EEE0C4C705BF5"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall take effect as if included in the enactment of the Unemployment Benefits Extension Act of 2012 (Public Law 112–96)</text></subsection></section>
<section display-inline="no-display-inline" id="HBF61E23E927C425B8064EFDCB059498D" section-type="subsequent-section"><enum>502.</enum><header>Temporary extension of extended benefit provisions</header>
<subsection id="H870066899E3C4480A9A3DC8B8E0EA243"><enum>(a)</enum><header>In general</header><text>Section 2005 of the Assistance for Unemployed Workers and Struggling Families Act, as contained in Public Law 111–5 (26 U.S.C. 3304 note), is amended—</text>
<paragraph id="HA2E1FCCBB8C04D0CB0482705A59B62BA"><enum>(1)</enum><text>by striking <quote>December 31, 2012</quote> each place it appears and inserting <quote>December 31, 2013</quote>; and</text></paragraph>
<paragraph id="H7331D7F326374BFBB65E0D1774D753B0"><enum>(2)</enum><text>in subsection (c), by striking <quote>June 30, 2013</quote> and inserting <quote>June 30, 2014</quote>.</text></paragraph></subsection>
<subsection id="H035705CEB7DE4DB59FA4E343BB3A5C8A"><enum>(b)</enum><header>Extension of matching for states with no waiting week</header><text>Section 5 of the Unemployment Compensation Extension Act of 2008 (Public Law 110–449; 26 U.S.C. 3304 note) is amended by striking <quote>June 30, 2013</quote> and inserting <quote>June 30, 2014</quote>.</text></subsection>
<subsection id="HE820F4BD0A7244C8A6D7635FCEB6FC92"><enum>(c)</enum><header>Extension of modification of indicators under the extended benefit program</header><text display-inline="yes-display-inline">Section 203 of the Federal-State Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note) is amended—</text>
<paragraph id="HB98C222610A14B6183F24839CC1C54E2"><enum>(1)</enum><text>in subsection (d), by striking <quote>December 31, 2012</quote> and inserting <quote>December 31, 2013</quote>; and</text></paragraph>
<paragraph id="HDB7C437EBDF148F1ADC8F88F33184831"><enum>(2)</enum><text>in subsection (f)(2), by striking <quote>December 31, 2012</quote> and inserting <quote>December 31, 2013</quote>.</text></paragraph></subsection>
<subsection commented="no" id="HEE413DB17B2744EFADC38DA6C698393F"><enum>(d)</enum><header>Effective date</header><text>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).</text></subsection></section>
<section commented="no" id="H12740C2E7C6140969155C8F240A7278E"><enum>503.</enum><header>Extension of funding for reemployment services and reemployment and eligibility assessment activities</header>
<subsection commented="no" id="H03DBC08224A14C788B76D7C063D184C3"><enum>(a)</enum><header>In general</header><text>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 <quote>through fiscal year 2013</quote> and inserting <quote>through fiscal year 2014</quote>.</text></subsection>
<subsection commented="no" id="HA6B2AD3E6AE442EB8A9CD1589ED8417B"><enum>(b)</enum><header>Effective date</header><text>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).</text></subsection></section>
<section id="H82496F49082946AE92ABD6D7E955ABA4"><enum>504.</enum><header>Additional extended unemployment benefits under the Railroad Unemployment Insurance Act</header>
<subsection id="H5E35E691359F44C0A86270C671AB6F66"><enum>(a)</enum><header>Extension</header><text>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—</text>
<paragraph id="H7E846824787C4A0FB0CDE5B437672986"><enum>(1)</enum><text>by striking <quote>June 30, 2012</quote> and inserting <quote>June 30, 2013</quote>; and</text></paragraph>
<paragraph id="H03F395B9CB3841DC9B8AD427639A246A"><enum>(2)</enum><text>by striking <quote>December 31, 2012</quote> and inserting <quote>December 31, 2013</quote>.</text></paragraph></subsection>
<subsection id="H60C0DAFAF0634B3EB97CA9F2AD517669"><enum>(b)</enum><header>Clarification on authority to use funds</header><text>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.</text></subsection>
<subsection commented="no" display-inline="no-display-inline" id="HE8EC7F0B79B0477BA8E27F6796A5A917"><enum>(c)</enum><header>Funding for administration</header><text display-inline="yes-display-inline">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.</text></subsection></section>
<enum>VI</enum><header>Medicare and Other Health Extensions</header>
<subtitle id="HF0A5ADB068A049049AC65ACFD5226070"><enum>A</enum><header>Medicare Extensions</header>
<section id="H0E58A38214214F17B01265CCCD3BB3AD"><enum>601.</enum><header>Medicare physician payment update</header>
<subsection id="H255D5E68B72F4CC1983630FA8DFB08A9"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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:</text>
<quoted-block display-inline="no-display-inline" id="H1D6DE3F11D0B440AA9C8905303F39438" style="OLC">
<paragraph id="HC5ECEE87EDD644589E1A7FE7C5D8C8F0"><enum>(14)</enum><header>Update for 2013</header>
<subparagraph id="H8D5F936A1D1249E5BADD3EAF0DF174AD"><enum>(A)</enum><header>In general</header><text>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.</text></subparagraph>
<subparagraph commented="no" display-inline="no-display-inline" id="H4A56242D7E7B4C87B9A30BFD6E2C4E88"><enum>(B)</enum><header>No effect on computation of conversion factor for 2014 and subsequent years</header><text display-inline="yes-display-inline">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.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection>
<subsection id="H93672000B958448CABEA374EE5832B74"><enum>(b)</enum><header>Advancement of clinical data registries To improve the quality of health care</header>
<paragraph id="H55F448465A1A4F64890E4A1AD8DE9CA7"><enum>(1)</enum><header>In general</header><text>Section 1848(m)(3) of the Social Security Act (42 U.S.C. 1395w–4(m)(3)) is amended—</text>
<subparagraph id="H37A673B5E93446D098393E26F37438E3"><enum>(A)</enum><text>by redesignating subparagraph (D) as subparagraph (F); and</text></subparagraph>
<subparagraph id="H905418E68A8F4DE2B44BC436FF30AAF6"><enum>(B)</enum><text>by inserting after subparagraph (C) the following new subparagraphs:</text>
<quoted-block display-inline="no-display-inline" id="HC3803CA3802A44DEB528593D576DE3FB" style="OLC">
<subparagraph id="H61B40799C9A24EA490F321E65B55A07A"><enum>(D)</enum><header>Satisfactory reporting measures through participation in a qualified clinical data registry</header><text>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.</text></subparagraph>
<subparagraph id="H84C2E49EE51E4A178710C83FD24AA395"><enum>(E)</enum><header>Qualified clinical data registry</header>
<clause commented="no" id="H8683DE4CA7C84C34914AB9B885B11619"><enum>(i)</enum><header>In general</header><text>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.</text></clause>
<clause commented="no" id="HCBCCAC077E74477C9BDA450DBF91D294"><enum>(ii)</enum><header>Considerations</header><text>In establishing the requirements under clause (i), the Secretary shall consider whether an entity—</text>
<subclause commented="no" id="H6BF1801480F94755BE2341ACDE2F8656"><enum>(I)</enum><text>has in place mechanisms for the transparency of data elements and specifications, risk models, and measures;</text></subclause>
<subclause commented="no" id="HD0023CFD530442FCBB4DA15BFBDA424A"><enum>(II)</enum><text>requires the submission of data from participants with respect to multiple payers;</text></subclause>
<subclause commented="no" id="H635B1FB90A6E42EE8CECFEBCA80BE45B"><enum>(III)</enum><text>provides timely performance reports to participants at the individual participant level; and</text></subclause>
<subclause commented="no" id="H672C4563AE744D2CA2C1CC565572E033"><enum>(IV)</enum><text>supports quality improvement initiatives for participants.</text></subclause></clause>
<clause commented="no" id="H60D50F47DA1C46C4A83F1BE48D392012"><enum>(iii)</enum><header>Measures</header><text>With respect to measures used by a qualified clinical data registry—</text>
<subclause id="HB2504C2139304CF4BBD685A7ADE5741B"><enum>(I)</enum><text>sections 1890(b)(7) and 1890A(a) shall not apply; and</text></subclause>
<subclause id="H33817066726846B394718700448F3928"><enum>(II)</enum><text>measures endorsed by the entity with a contract with the Secretary under section 1890(a) may be used.</text></subclause></clause>
<clause id="HA01D653AAB8140638A9D7582837EFE72"><enum>(iv)</enum><header>Consultation</header><text>In carrying out this subparagraph, the Secretary shall consult with interested parties.</text></clause>
<clause id="H1A04C0FF335042CC8494A4772180C2A8"><enum>(v)</enum><header>Determination</header><text>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:</text>
<subclause id="H2D8516F952C74B0E93264BAFB37B8D02"><enum>(I)</enum><text>A determination by the Secretary.</text></subclause>
<subclause id="H914C6591423A47799037923D67083597"><enum>(II)</enum><text>A designation by the Secretary of one or more independent organizations to make such determination.</text></subclause></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph>
<paragraph id="H3406FCF587724B62AD6EF65F1D2BD08A"><enum>(2)</enum><header>GAO study and report on incorporating registry data into the Medicare program in order to improve quality and efficiency</header>
<subparagraph id="H75F98F4731DC45E5B7CADC6A26074CE7"><enum>(A)</enum><header>Study</header><text>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.</text></subparagraph>
<subparagraph commented="no" display-inline="no-display-inline" id="HA4B1B720DD474D06A728C4A2DD391072"><enum>(B)</enum><header>Report</header><text>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.</text></subparagraph></paragraph></subsection></section>
<section id="HF0242196A653445F85192E9EFE2401E4"><enum>602.</enum><header>Work geographic adjustment</header><text display-inline="no-display-inline">Section 1848(e)(1)(E) of the Social Security Act (42 U.S.C. 1395w–4(e)(1)(E)) is amended by striking <quote>before January 1, 2013</quote> and inserting <quote>before January 1, 2014</quote>.</text></section>
<section id="H496B81C886AE486C86979947367BF27A"><enum>603.</enum><header>Payment for outpatient therapy services</header>
<subsection id="HEA667998D8FC45A5BB67BFF07812E165"><enum>(a)</enum><header>Extension</header><text display-inline="yes-display-inline">Section 1833(g) of the Social Security Act (42 U.S.C. 1395l(g)) is amended—</text>
<paragraph id="H99A575A977574066BDAE8163AD2D383A"><enum>(1)</enum><text>in paragraph (5)(A), in the first sentence, by striking <quote>December 31, 2012</quote> and inserting <quote>December 31, 2013</quote>; and</text></paragraph>
<paragraph id="HB8457430096949F7B3E5B8B728674946"><enum>(2)</enum><text display-inline="yes-display-inline">in paragraph (6)—</text>
<subparagraph id="HDC6382948A394142944C501087CE3DDB"><enum>(A)</enum><text display-inline="yes-display-inline">by striking <quote>December 31, 2012</quote> and inserting <quote>December 31, 2013</quote>; and</text></subparagraph>
<subparagraph id="HC16E69DCED054FDE9BCBCD5DFC720F4D"><enum>(B)</enum><text>by inserting <quote>or 2013</quote> after <quote>during 2012</quote>.</text></subparagraph></paragraph></subsection>
<subsection id="H70B0F3DCC47D4AC584E09269FD08F93C"><enum>(b)</enum><header>Application of therapy cap to therapy furnished as part of outpatient critical access hospital services</header><text display-inline="yes-display-inline">Section 1833(g)(6) of the Social Security Act (42 U.S.C. 1395l(g)(6)), as amended by subsection (a), is amended—</text>
<paragraph id="H81FBDE6649A34B3F9973C4B4A0D4E122"><enum>(1)</enum><text>by striking <quote>In applying</quote> and inserting <quote><header-in-text level="subparagraph" style="OLC"><enum-in-header>(A) </enum-in-header></header-in-text>In applying</quote>; and</text></paragraph>
<paragraph id="HC2D065E4DAFF49D2B4DF55477CB11E0B"><enum>(2)</enum><text>by adding at the end the following new subparagraph:</text>
<quoted-block display-inline="no-display-inline" id="HB6A9A15593144CE1929BB2EA8BE7CBB9" style="OLC">
<subparagraph id="H89C9531E59D94B1494261CAC192DB1AE" indent="up2"><enum>(B)</enum>
<clause commented="no" display-inline="yes-display-inline" id="HBD65242ACF7F4BEE9553A89B160AEFD6"><enum>(i)</enum><text display-inline="yes-display-inline">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).</text></clause>
<clause commented="no" display-inline="no-display-inline" id="HD6D3A67EF0BE4BE1AE0BF50CF033479D" indent="up1"><enum>(ii)</enum><text>Nothing in clause (i) shall be construed as changing the method of payment for outpatient therapy services under section 1834(g).</text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection>
<subsection id="H564757B6D21B451F8A5AAE229A39347D"><enum>(c)</enum><header>Beneficiary protections</header><text>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:</text>
<quoted-block display-inline="no-display-inline" id="H38FDB64B504D44469C2CCB193DB4C478" style="OLC">
<subparagraph id="HED79D6A5582A4AE09885B3F0A98E5B10" indent="up2"><enum>(D)</enum><text display-inline="yes-display-inline">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).</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection>
<subsection commented="no" display-inline="no-display-inline" id="H75ACC1E37FAA46FDBBF9564B2DD1F127"><enum>(d)</enum><header>Implementation</header><text display-inline="yes-display-inline">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.</text></subsection></section>
<section id="H0F41B83EEDFD45CEB070BA20FFA0E017"><enum>604.</enum><header>Ambulance add-on payments</header>
<subsection id="H1D16E1C1F7EE4A2D9B9F07D8A3B2C2F9"><enum>(a)</enum><header>Ground Ambulance</header><text>Section 1834(l)(13)(A) of the Social Security Act (42 U.S.C. 1395m(l)(13)(A)) is amended—</text>
<paragraph id="H74F88D66FA3A4800AF9F364C0115321F"><enum>(1)</enum><text>in the matter preceding clause (i), by striking <quote>January 1, 2013</quote> and inserting <quote>January 1, 2014</quote>; and</text></paragraph>
<paragraph id="H35F484FB30834639A888B9010F9437B2"><enum>(2)</enum><text>in each of clauses (i) and (ii), by striking <quote>January 1, 2013</quote> and inserting <quote>January 1, 2014</quote> each place it appears.</text></paragraph></subsection>
<subsection id="HB0171758E7004D968D5ABC467C906594"><enum>(b)</enum><header>Air ambulance</header><text>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 <quote>December 31, 2012</quote> and inserting <quote>June 30, 2013</quote>.</text></subsection>
<subsection commented="no" display-inline="no-display-inline" id="H98EC66AAEB2C4368A0AF4FD476D4385C"><enum>(c)</enum><header>Super Rural Ambulance</header><text display-inline="yes-display-inline">Section 1834(l)(12)(A) of the Social Security Act (42 U.S.C. 1395m(l)(12)(A)) is amended in the first sentence by striking <quote>January 1, 2013</quote> and inserting <quote>January 1, 2014</quote>.</text></subsection>
<subsection id="HDC2EB58857864FA6A6477750DAD48621"><enum>(d)</enum><header>Studies of ambulance costs</header>
<paragraph id="H3297DD04812242E5AA0FD722EC8972D0"><enum>(1)</enum><header>In general</header><text>The Secretary of Health and Health and Human Services (in this subsection referred to as the <quote>Secretary</quote>) shall conduct a study of each of the following:</text>
<subparagraph id="HA8A6CA7854694031B8D46ACE74A9DCF6"><enum>(A)</enum><text>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.</text></subparagraph>
<subparagraph id="H0FA526BC9F9645C58B218911D7306B2B"><enum>(B)</enum><text>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.</text></subparagraph></paragraph>
<paragraph id="H21498896299941BD965F8E163D5F1CB3"><enum>(2)</enum><header>Components of one of the studies</header><text>In conducting the study under paragraph (1)(B), the Secretary shall—</text>
<subparagraph id="H37E8AA9C5BCC40BA96A9D939960E9B63"><enum>(A)</enum><text>consult with industry on the design of such cost collection efforts;</text></subparagraph>
<subparagraph id="H6A209D654AD940EE84A25CC097009067"><enum>(B)</enum><text>explore use of cost surveys and cost reports to collect appropriate cost data and the periodicity of such cost data collection;</text></subparagraph>
<subparagraph id="H2D3424538D4C4F1F91CFB5E7B6377548"><enum>(C)</enum><text>examine the feasibility of development of a standard cost reporting tool for providers of services and suppliers of ground ambulance services; and</text></subparagraph>
<subparagraph id="H66812139214D4DB7A1135DBC8329FEBD"><enum>(D)</enum><text>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.</text></subparagraph></paragraph>
<paragraph id="HDFDEF82F9E3C4F58BE3099DD100B902C"><enum>(3)</enum><header>Reports</header>
<subparagraph id="HCF4F99827FBB48B7A4646D4BBE482398"><enum>(A)</enum><header>Existing cost reports</header><text>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.</text></subparagraph>
<subparagraph id="H34FD18D42546403193F5A89FD67C241E"><enum>(B)</enum><header>Obtaining cost data</header><text>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.</text></subparagraph></paragraph></subsection></section>
<section id="H9478C08212214D60998804F0D5CE8F9B"><enum>605.</enum><header>Extension of Medicare inpatient hospital payment adjustment for low-volume hospitals</header><text display-inline="no-display-inline">Section 1886(d)(12) of the Social Security Act (42 U.S.C. 1395ww(d)(12)) is amended—</text>
<paragraph id="H4C3C989AE80A48AF8B7EC1F81672E1F3"><enum>(1)</enum><text>in subparagraph (B), in the matter preceding clause (i), by striking <quote>2013</quote> and inserting <quote>2014</quote>;</text></paragraph>
<paragraph id="H5E4B2D94194D4A22BA94C31022039701"><enum>(2)</enum><text display-inline="yes-display-inline">in subparagraph (C)(i), by striking <quote>and 2012</quote> each place it appears and inserting <quote>, 2012, and 2013</quote>; and</text></paragraph>
<paragraph id="H618C6D148A4B4BF7B7FCDD5057EA6815"><enum>(3)</enum><text>in subparagraph (D), by striking <quote>and 2012</quote> and inserting <quote>, 2012, and 2013</quote>.</text></paragraph></section>
<section id="H604924252A5A48B2BD155EFE87DEBF84"><enum>606.</enum><header>Extension of the Medicare-dependent hospital (MDH) program</header>
<subsection id="H38A551AEC24C40198D32A5C84F0D98A5"><enum>(a)</enum><header>Extension of payment methodology</header><text>Section 1886(d)(5)(G) of the <act-name parsable-cite="SSA">Social Security Act</act-name> (42 U.S.C. 1395ww(d)(5)(G)) is amended—</text>
<paragraph id="H4B6FC8AC281B487BADD8E71FBC471BB5"><enum>(1)</enum><text>in clause (i), by striking <quote>October 1, 2012</quote> and inserting <quote>October 1, 2013</quote>; and</text></paragraph>
<paragraph id="HDEB94572B0064FBF9CB00C686AF230E6"><enum>(2)</enum><text>in clause (ii)(II), by striking <quote>October 1, 2012</quote> and inserting <quote>October 1, 2013</quote>.</text></paragraph></subsection>
<subsection id="H58F6572D60D64C329EFF6600A72EF937"><enum>(b)</enum><header>Conforming amendments</header>
<paragraph id="HB5B000189E574C65A9571827B3620C46"><enum>(1)</enum><header>Extension of target amount</header><text>Section 1886(b)(3)(D) of the <act-name parsable-cite="SSA">Social Security Act</act-name> (42 U.S.C. 1395ww(b)(3)(D)) is amended—</text>
<subparagraph id="H5EB3C9B4B5284EA5B45EDF31FEE50079"><enum>(A)</enum><text>in the matter preceding clause (i), by striking <quote>October 1, 2012</quote> and inserting <quote>October 1, 2013</quote>; and</text></subparagraph>
<subparagraph id="H4E2335EBCCF94D26B96B2BF2A67E1F20"><enum>(B)</enum><text>in clause (iv), by striking <quote>through fiscal year 2012</quote> and inserting <quote>through fiscal year 2013</quote>.</text></subparagraph></paragraph>
<paragraph commented="no" display-inline="no-display-inline" id="H6F7C0DF88F8A41E5A411EA183BF2E9E1"><enum>(2)</enum><header>Permitting hospitals to decline reclassification</header><text>Section 13501(e)(2) of the <act-name parsable-cite="OBRA93">Omnibus Budget Reconciliation Act of 1993</act-name> (42 U.S.C. 1395ww note) is amended by striking <quote>through fiscal year 2012</quote> and inserting <quote>through fiscal year 2013</quote>.</text></paragraph></subsection></section>
<section commented="no" display-inline="no-display-inline" id="H614382B67DF84D57AFB37807BA7F1721"><enum>607.</enum><header>Extension for specialized Medicare Advantage plans for special needs individuals</header><text display-inline="no-display-inline">Section 1859(f)(1) of the Social Security Act (42 U.S.C. 1395w–28(f)(1)) is amended by striking <quote>2014</quote> and inserting <quote>2015</quote>.</text></section>
<section commented="no" display-inline="no-display-inline" id="H57AABC4ED16F44EB97383E6D726611B5" section-type="subsequent-section"><enum>608.</enum><header>Extension of Medicare reasonable cost contracts</header><text display-inline="no-display-inline">Section 1876(h)(5)(C)(ii) of the Social Security Act (42 U.S.C. 1395mm(h)(5)(C)(ii)) is amended, in the matter preceding subclause (I), by striking <quote>January 1, 2013</quote> and inserting <quote>January 1, 2014</quote>.</text></section>
<section commented="no" display-inline="no-display-inline" id="H732879260CD849808EC0EC5167A183B8" section-type="subsequent-section"><enum>609.</enum><header>Performance improvement</header>
<subsection commented="no" display-inline="no-display-inline" id="HDC6C357A6BAB4072BB18635EDBEDC86D"><enum>(a)</enum><header>Extension of funding for contract with consensus-based entity regarding performance measurement</header>
<paragraph commented="no" id="H583F9E61D6F54961807A1C3ED015194F"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">Section 1890(d) of the Social Security Act (42 U.S.C. 1395aaa(d)) is amended by striking <quote>fiscal years 2009 through 2012</quote> and inserting <quote>fiscal years 2009 through 2013</quote>.</text></paragraph>
<paragraph commented="no" id="HEEC272D096894ABDA6A5ACD73B86F77C"><enum>(2)</enum><header>Revision to duties</header><text>Section 1890(b) of the Social Security Act (42 U.S.C. 1395aaa(b)) is amended by striking paragraph (4).</text></paragraph></subsection>
<subsection commented="no" id="H9A807D4A474F4A1FA18962772CDEDF93"><enum>(b)</enum><header>Providing data for performance improvement in a timely manner</header>
<paragraph id="H01202F7E12B54EEDA80F4C5E3A10E1D0"><enum>(1)</enum><header>In general</header><text>The Secretary of Health and Human Services (in this subsection referred to as the <quote>Secretary</quote>) 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:</text>
<subparagraph id="HBAE4C481E0D143008A13CBAF452EBE45"><enum>(A)</enum><text>Utilization data, including such data for items and services under parts A, B, and D of the Medicare program.</text></subparagraph>
<subparagraph id="H071415A9B3F44FCFBE091FD481B0F1E3"><enum>(B)</enum><text>Feedback on quality data submitted by the applicable provider under the Medicare program.</text></subparagraph></paragraph>
<paragraph id="H18012EA789B74AE3A5FF8231003EDB63"><enum>(2)</enum><header>Considerations</header><text>In developing the strategy under paragraph (1), the Secretary shall consider—</text>
<subparagraph id="H34DB190EC1294818825B64FB7EDEDAD6"><enum>(A)</enum><text>the type of applicable provider receiving the data;</text></subparagraph>
<subparagraph id="HC0B01FE3FD6D44CABD1D2A97E725758A"><enum>(B)</enum><text>the frequency of providing the data so that it can be the most relevant in improving provider performance;</text></subparagraph>
<subparagraph id="HAFCCD3B2851043F5AA43E2CF3417FC37"><enum>(C)</enum><text>risk adjustment methods;</text></subparagraph>
<subparagraph id="H3C5D401AC67C49958A27A7776CF9AA66"><enum>(D)</enum><text>presentation of the data in a meaningful manner and easily understandable format;</text></subparagraph>
<subparagraph id="HCA2DFC1F8709462FB550A091595CF97F"><enum>(E)</enum><text>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</text></subparagraph>
<subparagraph id="H6D9742D525B94C728A410CFED43F9C94"><enum>(F)</enum><text>administrative costs involved with providing data.</text></subparagraph></paragraph>
<paragraph id="HE02304916C744500AAFDBDF3905C3292"><enum>(3)</enum><header>Submission and availability of initial strategy</header><text>Not later than 1 year after the date of the enactment of this Act, the Secretary shall—</text>
<subparagraph id="H4F6B3E6B90BD4A9AA453AE3661157F4B"><enum>(A)</enum><text>submit to the relevant committees of Congress the strategy described in paragraph (1); and</text></subparagraph>
<subparagraph id="H760B72DF8DDF41D58FE328A32273DB21"><enum>(B)</enum><text>post such strategy on the website of the Centers for Medicare & Medicaid Services.</text></subparagraph></paragraph>
<paragraph id="H6876F7DED7AB4F2787B9DE26AC2E63AE"><enum>(4)</enum><header>Strategy update</header>
<subparagraph id="H56115894CF1E41AA98E00C65191658B8"><enum>(A)</enum><header>Feedback from stakeholders</header><text>The Secretary shall seek feedback from stakeholders on the initial strategy submitted under paragraph (3).</text></subparagraph>
<subparagraph id="H44F43C5ABD47406B9004161CAECBBBC6"><enum>(B)</enum><header>Strategy update</header><text>The Secretary shall—</text>
<clause id="H92942B3F4B34486A868839B6D1913747"><enum>(i)</enum><text>update the strategy described in paragraph (1) based on the feedback submitted under subparagraph (A); and</text></clause>
<clause id="HBABD7B0237674A52AD22018AEC878968"><enum>(ii)</enum><text>not later than 18 months after the date of the enactment of this Act—</text>
<subclause id="H225EE079D16E4A0EACEFF4FBF12884A7"><enum>(I)</enum><text>submit such updated strategy to the relevant committees of Congress; and</text></subclause>
<subclause id="HD8AD993DAEE14351A9CAFCDCFFFCDCEA"><enum>(II)</enum><text>post such updated strategy on the website of the Centers for Medicare & Medicaid Services.</text></subclause></clause></subparagraph></paragraph>
<paragraph id="HD0C24EA60B9945A59E4BDB93FA1FC088"><enum>(5)</enum><header>GAO study and report on private sector information sharing activities</header>
<subparagraph id="H8278A9C90E1C4C2CB95AB810C84F344F"><enum>(A)</enum><header>Study</header><text>The Comptroller General of the United States (in this paragraph referred to as the <quote>Comptroller General</quote>) shall conduct a study on information sharing activities. Such study shall include an analysis of—</text>
<clause id="HDF41997876BE41ACAF0AB09BD545189F"><enum>(i)</enum><text>how private sector entities share timely data with hospitals, physicians, and other providers and what lessons can be learned from those activities;</text></clause>
<clause id="HD26E3C02E7494DACAE4F1730AD25336B"><enum>(ii)</enum><text>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;</text></clause>
<clause id="HEE67748B8B7742CDB03A97B3E1D3C10F"><enum>(iii)</enum><text>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</text></clause>
<clause id="H8329F2E2140F4AAC80FDD03663C12772"><enum>(iv)</enum><text>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.</text></clause></subparagraph>
<subparagraph id="H04951329A7E942CF8E68E611098D63D5"><enum>(B)</enum><header>Report</header><text>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.</text></subparagraph></paragraph>
<paragraph id="H0EEB924358DD468483C5DA586537DB50"><enum>(6)</enum><header>Definitions</header><text>In this subsection:</text>
<subparagraph id="H869B62CE91354FAB80B3DD362FC1ADB8"><enum>(A)</enum><header>Applicable provider</header><text>The term <term>applicable provider</term> means the following:</text>
<clause id="H3CED1B5ACF0C4E73B5ADD62750EB2D9C"><enum>(i)</enum><text>A critical access hospital (as defined in section 1861(mm)(1) of the Social Security Act (42 U.S.C. 1395xx(mm)(1))).</text></clause>
<clause id="H2F4D3F821DEC4161808C9B67C7565677"><enum>(ii)</enum><text>A hospital (as defined in section 1861(e) of such Act (42 U.S.C. 1395x(e))).</text></clause>
<clause id="H2E29F5E9D3A64512BC64270B8FE4BA13"><enum>(iii)</enum><text>A physician (as defined in section 1861(r) of such Act (42 U.S.C. 1395x(r))).</text></clause>
<clause id="H29BEDEA0BA954BE0BD935FF586356627"><enum>(iv)</enum><text>Any other provider the Secretary determines should receive the information described in subsection (a).</text></clause></subparagraph>
<subparagraph id="H7CDEA7AEF4E445189BB69D362274EFFC"><enum>(B)</enum><header>Performance improvement</header><text>The term <term>performance improvement</term> means improvements in quality, reducing per capita costs, and other criteria the Secretary determines appropriate.</text></subparagraph></paragraph></subsection></section>
<section commented="no" display-inline="no-display-inline" id="HF10BBAA62B694CE59A363C05E14B93FB" section-type="subsequent-section"><enum>610.</enum><header display-inline="yes-display-inline">Extension of funding outreach and assistance for low-income programs</header>
<subsection commented="no" display-inline="no-display-inline" id="HF82C565F79AF4232A15E17FFBA02C54B"><enum>(a)</enum><header display-inline="yes-display-inline">Additional funding for State health insurance programs</header><text>Subsection (a)(1)(B) of section 119 of the Medicare Improvements for Patients and Providers Act of 2008 (42 U.S.C. 1395b–3 note), as amended by section 3306 of the Patient Protection and Affordable Care Act Public Law 111–148), is amended—</text>
<paragraph commented="no" display-inline="no-display-inline" id="H498A4D32EB6D4444BBAD9B7C5024D8B8"><enum>(1)</enum><text>in clause (i), by striking <quote>and</quote> at the end;</text></paragraph>
<paragraph commented="no" display-inline="no-display-inline" id="H49A9705A27A945CE9D5ED001AA7025BA"><enum>(2)</enum><text>in clause (ii), by striking the period at the end and inserting <quote>; and</quote>; and</text></paragraph>
<paragraph commented="no" display-inline="no-display-inline" id="H88447729BD3F4F4098F03713F154B376"><enum>(3)</enum><text>by inserting after clause (ii) the following new clause:</text>
<quoted-block display-inline="no-display-inline" id="H9E32A508BECB44EEB08BE6249C01B477" style="OLC">
<clause commented="no" display-inline="no-display-inline" id="HE45AD4002DEA412986C1D4898132B9D4"><enum>(iii)</enum><text>for fiscal year 2013, of $7,500,000.</text></clause><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection>
<subsection commented="no" display-inline="no-display-inline" id="HE6798B7BB40640BAAF6CD30257A52806"><enum>(b)</enum><header>Additional funding for area agencies on aging</header><text>Subsection (b)(1)(B) of such section 119, as so amended, is amended—</text>
<paragraph commented="no" display-inline="no-display-inline" id="HC774F8F033BF48ECA0A70A819844342A"><enum>(1)</enum><text>in clause (i), by striking <quote>and</quote> at the end;</text></paragraph>
<paragraph commented="no" display-inline="no-display-inline" id="HDD205035A9AD4E9D9F31560F1AD66098"><enum>(2)</enum><text>in clause (ii), by striking the period at the end and inserting <quote>; and</quote>; and</text></paragraph>
<paragraph commented="no" display-inline="no-display-inline" id="H4EC6F1862B874B79A6D3F98C6E0FC719"><enum>(3)</enum><text>by inserting after clause (ii) the following new clause:</text>
<quoted-block display-inline="no-display-inline" id="H729BA7531CE044328A9B830F9EDFE312" style="OLC">
<clause commented="no" display-inline="no-display-inline" id="HAF679563CBB4431ABED9127985CE9506"><enum>(iii)</enum><text>for fiscal year 2013, of $7,500,000.</text></clause><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection>
<subsection commented="no" display-inline="no-display-inline" id="H2C1B63D0AC0047579C2CC754322C2DBE"><enum>(c)</enum><header>Additional funding for aging and disability resource centers</header><text>Subsection (c)(1)(B) of such section 119, as so amended, is amended—</text>
<paragraph commented="no" display-inline="no-display-inline" id="H5C10C52079E34F0CA119472853D3ADEE"><enum>(1)</enum><text>in clause (i), by striking <quote>and</quote> at the end;</text></paragraph>
<paragraph commented="no" display-inline="no-display-inline" id="HC5079612635240858FDEC2478DE48B18"><enum>(2)</enum><text>in clause (ii), by striking the period at the end and inserting <quote>; and</quote>; and</text></paragraph>
<paragraph commented="no" display-inline="no-display-inline" id="H88DCEA56F3A643C8A931350BB7DBA883"><enum>(3)</enum><text>by inserting after clause (ii) the following new clause:</text>
<quoted-block display-inline="no-display-inline" id="H1E397A447F0245A99771A9528AE6D758" style="OLC">
<clause commented="no" display-inline="no-display-inline" id="H0ED1A4CF6DBD41DE99242996969F9D89"><enum>(iii)</enum><text>for fiscal year 2013, of $5,000,000.</text></clause><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection>
<subsection commented="no" display-inline="no-display-inline" id="H2005002C633E4C83B536F742796BBA0F"><enum>(d)</enum><header>Additional funding for contract with the national center for benefits and outreach enrollment</header><text>Subsection (d)(2) of such section 119, as so amended, is amended—</text>
<paragraph commented="no" display-inline="no-display-inline" id="H945A1206083A47CCA89D627AA945D585"><enum>(1)</enum><text>in clause (i), by striking <quote>and</quote> at the end;</text></paragraph>
<paragraph commented="no" display-inline="no-display-inline" id="H6D9C54DFBAC14AEC9D55604141B76923"><enum>(2)</enum><text>in clause (ii), by striking the period at the end and inserting <quote>; and</quote>; and</text></paragraph>
<paragraph commented="no" display-inline="no-display-inline" id="HC63B82BEE06D49F495721977F2890F8D"><enum>(3)</enum><text>by inserting after clause (ii) the following new clause:</text>
<quoted-block display-inline="no-display-inline" id="H5EEA7BA7C50446648FDF2D44ADC120A4" style="OLC">
<clause commented="no" display-inline="no-display-inline" id="H7B43A7F8292E4A98B217061E54B32AD0"><enum>(iii)</enum><text>for fiscal year 2013, of $5,000,000.</text></clause><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection></section></subtitle>
<subtitle id="H60C1FC121CDB415D9A5EDBE14697DC25"><enum>B</enum><header>Other Health Extensions</header>
<section id="H11020ECE9233481CA1F3C1BA5119A05E"><enum>621.</enum><header>Extension of the qualifying individual (QI) program</header>
<subsection id="H393271F8ADB7482BB07713EF16684687"><enum>(a)</enum><header>Extension</header><text display-inline="yes-display-inline">Section 1902(a)(10)(E)(iv) of the Social Security Act (42 U.S.C. 1396a(a)(10)(E)(iv)) is amended by striking <quote>2012</quote> and inserting <quote>2013</quote>.</text></subsection>
<subsection id="H92A83A3245EB49F4BF2EEDC38DA0F989"><enum>(b)</enum><header>Extending total amount available for allocation</header><text>Section 1933(g) of such Act (42 U.S.C. 1396u–3(g)) is amended—</text>
<paragraph id="H5C7DC1D528FD47BEBFF4AE85770AE61B"><enum>(1)</enum><text>in paragraph (2)—</text>
<subparagraph id="H6D288C16D4004CEAAAF161CE4BCA412A"><enum>(A)</enum><text>in subparagraph (Q), by striking <quote>and</quote> after the semicolon;</text></subparagraph>
<subparagraph id="H9D4D37B2C05F4F0C9A5AAD6FBE3DCCE9"><enum>(B)</enum><text>in subparagraph (R), by striking the period at the end and inserting a semicolon; and</text></subparagraph>
<subparagraph id="HB261E122E6854139A569EEEE39FE9807"><enum>(C)</enum><text>by adding at the end the following new subparagraphs:</text>
<quoted-block display-inline="no-display-inline" id="H527C802994094353A20647289538C589" style="OLC">
<subparagraph id="H5D5DEFE6EA7943298923D7F25A563EE9"><enum>(S)</enum><text>for the period that begins on January 1, 2013, and ends on September 30, 2013, the total allocation amount is $485,000,000; and</text></subparagraph>
<subparagraph id="HD667581D2E394D688DEBC5D30411AD90"><enum>(T)</enum><text>for the period that begins on October 1, 2013, and ends on December 31, 2013, the total allocation amount is $300,000,000.</text></subparagraph><after-quoted-block>; and</after-quoted-block></quoted-block></subparagraph></paragraph>
<paragraph id="HCD489A4D475646E58F12F41CB8103651"><enum>(2)</enum><text>in paragraph (3), in the matter preceding subparagraph (A), by striking <quote>or (R)</quote> and inserting <quote>(R), or (T)</quote>.</text></paragraph></subsection></section>
<section commented="no" display-inline="no-display-inline" id="H77C00E354A394170B68D5EB99F85EA03" section-type="subsequent-section"><enum>622.</enum><header>Extension of Transitional Medical Assistance (TMA)</header><text display-inline="no-display-inline">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 <quote>2012</quote> and inserting <quote>2013</quote>.</text></section>
<section commented="no" display-inline="no-display-inline" id="H7B34C76356504935A00DE4F28DA1DF25" section-type="subsequent-section"><enum>623.</enum><header display-inline="yes-display-inline">Extension of Medicaid and CHIP Express Lane option</header><text display-inline="no-display-inline">Section 1902(e)(13)(I) of the Social Security Act (42 U.S.C. 1396a(e)(13)(I)) is amended by striking <quote>2013</quote> and inserting <quote>2014</quote>.</text></section>
<section id="H9275EE9A2595405B99C056785CBB0FA8"><enum>624.</enum><header>Extension of family-to-family health information centers</header><text display-inline="no-display-inline">Section 501(c)(1)(A)(iii) of the Social Security Act (42 U.S.C. 701(c)(1)(A)(iii)) is amended by striking <quote>2012</quote> and inserting <quote>2013</quote>.</text></section>
<section id="H4AC2F9804E254802A5E6194A69F95585"><enum>625.</enum><header>Extension of Special Diabetes Program for Type I diabetes and for Indians</header>
<subsection id="H5677F7465ADC43368EE5EA24FC232CB6"><enum>(a)</enum><header>Special Diabetes Programs for Type I Diabetes</header><text>Section 330B(b)(2)(C) of the Public Health Service Act (42 U.S.C. 254c–2(b)(2)(C)) is amended by striking <quote>2013</quote> and inserting <quote>2014</quote>.</text></subsection>
<subsection id="H94EC1500D708443594B87D028ABF764F"><enum>(b)</enum><header>Special Diabetes Programs for Indians</header><text>Section 330C(c)(2)(C) of the Public Health Service Act (42 U.S.C. 254c–3(c)(2)(C)) is amended by striking <quote>2013</quote> and inserting <quote>2014</quote>.</text></subsection></section></subtitle>
<subtitle id="HE59A0E4D759E4B409404EB74935D5A5F"><enum>C</enum><header>Other Health Provisions</header>
<section id="H826D120FFE5845BB9D487F75941341B2" section-type="subsequent-section"><enum>631.</enum><header>IPPS documentation and coding adjustment for implementation of MS-DRGs</header>
<subsection id="H85CDF6058DB1402A8553AB8A022FE5D8"><enum>(a)</enum><header>Rule of construction and clarification</header>
<paragraph id="H2DB8F60411F94A83AF86778E3BC38B3D"><enum>(1)</enum><header>Rule of construction</header><text>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.</text></paragraph>
<paragraph id="H260ACA006EFA45DAA19488BAF25ECDAA"><enum>(2)</enum><header>Clarification</header><text>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.</text></paragraph></subsection>
<subsection id="H8FBB0C183B44405B9DF0D9ABE4810CEE"><enum>(b)</enum><header>Adjustment</header><text>Section 7 of the TMA, Abstinence Education, and QI Programs Extension Act of 2007 (Public Law 110–90; 121 Stat. 986) is amended—</text>
<paragraph id="H2E9340F04B5B4DA591E777EEB147A9FF"><enum>(1)</enum><text>in the heading, by striking <quote><header-in-text level="section" style="OLC">limitation</header-in-text></quote> and all that follows through <quote><header-in-text level="section" style="OLC">adjustment</header-in-text></quote> and inserting <quote><header-in-text level="section" style="OLC">documentation and coding adjustments</header-in-text></quote>; and</text></paragraph>
<paragraph id="H80EE1C81738D4C44ACD2F5D95C94FB8C"><enum>(2)</enum><text>in subsection (b)—</text>
<subparagraph display-inline="no-display-inline" id="H33C20ABBB7534471B45C6067F72B1CE5"><enum>(A)</enum><text>in paragraph (1)—</text>
<clause id="HE423610CD80448E39B8344D2623BEF50"><enum>(i)</enum><text>in the matter before subparagraph (A)—</text>
<subclause id="HAFB99A6ED0D640CBA05501EE4E3A709A"><enum>(I)</enum><text>by striking <quote>or 2009</quote> and inserting <quote>, 2009, or 2010</quote>; and</text></subclause>
<subclause id="HADFDCD5CC9D04508A167E2E7F6CAD4C6"><enum>(II)</enum><text>by inserting <quote>or otherwise applied for such year</quote> after <quote>applied under subsection (a)</quote>; and</text></subclause></clause>
<clause id="H2037991DB99D49F5AC1C9CCFA3AE4374"><enum>(ii)</enum><text>in subparagraph (B)—</text>
<subclause id="HAE91B57C3A0A4289B1A63A72114C6395"><enum>(I)</enum><text>by inserting <quote>(i)</quote> after <quote>(B)</quote>;</text></subclause>
<subclause id="H797C488AC1BC41B5AE7BB95502D297B8"><enum>(II)</enum><text>by striking <quote>or decrease</quote>;</text></subclause>
<subclause id="H4CC39FAC0E6E450CA1A84B922A2A40E9"><enum>(III)</enum><text>by striking the period at the end and inserting <quote>; and</quote>; and</text></subclause>
<subclause id="H19F9096C13454E4EB779F41FE9F30384"><enum>(IV)</enum><text>by adding at the end the following:</text>
<quoted-block display-inline="no-display-inline" id="H62A2ACC5D119450A8DD1018ED26EF76E" style="OLC">
<clause id="H35C586ABE119412CBC771C72F71EE35E" indent="up1"><enum>(ii)</enum><text display-inline="yes-display-inline">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).</text></clause><after-quoted-block>; and</after-quoted-block></quoted-block></subclause></clause></subparagraph>
<subparagraph id="H6098B160892943279F5C440B778A9D5C"><enum>(B)</enum><text display-inline="yes-display-inline">in paragraph (3)—</text>
<clause id="H1741AC23EB2E4E0B9517CB4673BAD3D6"><enum>(i)</enum><text>in subparagraph (A), by inserting before the semicolon the following: <quote>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</quote>; and</text></clause>
<clause commented="no" display-inline="no-display-inline" id="HD7561668861A4D15824B6E91A0F0DD38"><enum>(ii)</enum><text>in subparagraph (B), by striking <quote>and 2012</quote> and inserting <quote>2012, 2014, 2015, 2016, and 2017</quote>.</text></clause></subparagraph></paragraph></subsection></section>
<section id="H6255D8D15CA94AB2B423DFD874E1D555"><enum>632.</enum><header>Revisions to the Medicare ESRD bundled payment system to reflect findings in the GAO report</header>
<subsection id="H93958CB9819C4CC8ADFF6D98F71BBF89"><enum>(a)</enum><header>Adjustment to ESRD bundled payment rate To account for changes in the utilization of certain drugs and biologicals</header><text>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:</text>
<quoted-block display-inline="no-display-inline" id="H9723BFC490254F38A4732802B6C88FA9" style="OLC">
<subparagraph id="HA40270AD89F64EE78B2165188CEAE3F8" indent="up2"><enum>(I)</enum><text display-inline="yes-display-inline">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).</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection>
<subsection id="H93C97D1DA2654D3EB59BAC5073C5101C"><enum>(b)</enum><header>Two-year delay of implementation of oral-Only ESRD-Related drugs in the ESRD prospective payment system; monitoring</header>
<paragraph id="H81720C53EF764482977718ABEC53D259"><enum>(1)</enum><header>Delay</header><text>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.</text></paragraph>
<paragraph id="H639531F29A084E33A339B5236FA83D29"><enum>(2)</enum><header>Monitoring</header><text>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.</text></paragraph></subsection>
<subsection commented="no" id="HF1A9387F2B234DA7A8E0546194AC240A"><enum>(c)</enum><header>Analysis of case mix payment adjustments</header><text>By not later than January 1, 2016, the Secretary of Health and Human Services shall—</text>
<paragraph commented="no" id="HF9F3C44669F44E81B81274D911DBFF43"><enum>(1)</enum><text>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</text></paragraph>
<paragraph commented="no" id="H316E799B09F54E3282306DE84829F9F2"><enum>(2)</enum><text>make appropriate revisions to such case mix payment adjustments.</text></paragraph></subsection>
<subsection commented="no" display-inline="no-display-inline" id="H65C9A897CEF047508C592A083E60948F"><enum>(d)</enum><header>Updated GAO report</header><text>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)).</text></subsection></section>
<section id="H778FAD6D47E44643A38F255C9CBAEA83"><enum>633.</enum><header>Treatment of multiple service payment policies for therapy services</header>
<subsection id="HDBE3F6EF372F459698B140BAEB3AF4A0"><enum>(a)</enum><header>Services furnished by physicians and certain other providers</header><text display-inline="yes-display-inline">Section 1848(b)(7) of the Social Security Act (42 U.S.C. 1395w–4(b)(7)) is amended—</text>
<paragraph id="H1E9BE119B6ED4AD5AC4E5FD5E30CF3DA"><enum>(1)</enum><text>by striking <quote>2011,</quote> and inserting <quote>2011, and before April 1, 2013,</quote>; and</text></paragraph>
<paragraph id="HF7F60CB81AA0401F95C38AFF6358D4CC"><enum>(2)</enum><text>by adding at the end the following new sentence: <quote>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.</quote>.</text></paragraph></subsection>
<subsection id="HE5D7B9BB460E4CAB9A48C59C327CE921"><enum>(b)</enum><header>Services furnished by other providers</header><text>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:</text>
<quoted-block display-inline="no-display-inline" id="HCAC6795DA45347AAA979EA9D3E9CCEA6" style="OLC">
<paragraph id="H730693EBCB9A4832A3F97D8FB0C2DCAE"><enum>(7)</enum><header>Adjustment in discount for certain multiple therapy services</header><text>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.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection></section>
<section id="H0C1E74D584A148A282139BD97DEA6106"><enum>634.</enum><header>Payment for certain radiology services furnished under the Medicare hospital outpatient department prospective payment system</header><text display-inline="no-display-inline">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:</text>
<quoted-block display-inline="no-display-inline" id="H0178A0398CD54312B77922DD3A594C3D" style="OLC">
<subparagraph id="H3220909ACB524A39A945B8BBC91F9A1B"><enum>(D)</enum><header>Special payment rule</header>
<clause id="HE7054BB6D6164F748A52D2926611E3CD"><enum>(i)</enum><header>In general</header><text>In the case of covered OPD services furnished on or after April 1, 2013, in a hospital described in clause (ii), if—</text>
<subclause id="H73C9BFB34F0D4A7FBA024F76722633D5"><enum>(I)</enum><text>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</text></subclause>
<subclause id="H6E4CA6E68DB2479F92DAA94DAC2C7D18"><enum>(II)</enum><text>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)),</text></subclause><continuation-text continuation-text-level="clause">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).</continuation-text></clause>
<clause id="H43062168EB3841FA9D94870857B90F9F"><enum>(ii)</enum><header>Hospital described</header><text>A hospital described in this clause is a hospital that is not—</text>
<subclause id="H34FB129A423841F0ADC088AFAE84870D"><enum>(I)</enum><text>located in a rural area (as defined in section 1886(d)(2)(D));</text></subclause>
<subclause id="H7DD1CDEF1DD84A8298CFB6338A37401B"><enum>(II)</enum><text>classified as a rural referral center under section 1886(d)(5)(C); or</text></subclause>
<subclause id="H9DDEE9368FDE47C280F0D1AFF781664A"><enum>(III)</enum><text>a sole community hospital (as defined in section 1886(d)(5)(D)(iii)).</text></subclause></clause>
<clause id="HA61E7656D127468E86AE4AEBC6B92557"><enum>(iii)</enum><header>Not budget neutral</header><text>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.</text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></section>
<section id="HFE3901AFA41A4B93812F18A2A4BC74AC" section-type="subsequent-section"><enum>635.</enum><header>Adjustment of equipment utilization rate for advanced imaging services</header><text display-inline="no-display-inline">Section 1848 of the Social Security Act (42 U.S.C. 1395w–4) is amended—</text>
<paragraph id="HC2695C5CF0FF4341B075C0C3FDDDA33B"><enum>(1)</enum><text>in subsection (b)(4)(C)—</text>
<subparagraph id="HBD9F117215024003AF871875D1833D05"><enum>(A)</enum><text>by striking <quote>and subsequent years</quote> and inserting <quote>, 2012, and 2013</quote>; and</text></subparagraph>
<subparagraph id="H154967AA02D24FD48A9F8D055D62B554"><enum>(B)</enum><text>by adding at the end the following new sentence: <quote>With respect to fee schedules established for 2014 and subsequent years, in such methodology, the Secretary shall use a 90 percent utilization rate.</quote>; and</text></subparagraph></paragraph>
<paragraph commented="no" display-inline="no-display-inline" id="H004BAB1E8565495895B070C5EE33586F"><enum>(2)</enum><text>in subsection (c)(2)(B)(v)(III), by striking <quote>change in the utilization rate applicable to 2011, as described in</quote> and inserting <quote>changes in the utilization rate applicable to 2011 and 2014, as described in the first and second sentence, respectively, of</quote>.</text></paragraph></section>
<section id="H6A7CC6E788E649B6978EBEA7F375156F"><enum>636.</enum><header>Medicare payment of competitive prices for diabetic supplies and elimination of overpayment for diabetic supplies</header>
<subsection id="H8B79F33E40334D7FA962A2F5F781E952"><enum>(a)</enum><header>Application of competitive bidding prices for diabetic supplies</header><text>Section 1834(a)(1) of the Social Security Act (42 U.S.C. 1395m(a)(1)) is amended—</text>
<paragraph id="H04D71DC87B7A4CF89E8CE70D115A305D"><enum>(1)</enum><text>in subparagraph (F), in the matter preceding clause (i), by striking <quote>subparagraph (G)</quote> and inserting <quote>subparagraphs (G) and (H)</quote>; and</text></paragraph>
<paragraph id="H709370145694419D8AE7C8E891FD2719"><enum>(2)</enum><text>by adding at the end the following new subparagraph:</text>
<quoted-block display-inline="no-display-inline" id="HAE8B30F041784CC6AD9EDA77F7CE9383" style="OLC">
<subparagraph id="HF0A43D5C4B1444029EE01BDB48FFE16D"><enum>(H)</enum><header>Diabetic supplies</header>
<clause id="HD9AB494BF1D24348A1192120F2D83CEC"><enum>(i)</enum><header>In general</header><text>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.</text></clause>
<clause id="H83391CBC6D7548EBBE8CDFD640534DDD"><enum>(ii)</enum><header>Date described</header><text>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.</text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection>
<subsection id="HF448444138F542EF83AE826F1C037067"><enum>(b)</enum><header>Overpayment elimination for diabetic supplies</header><text>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:</text>
<quoted-block display-inline="no-display-inline" id="H0A34D902F7C64D738383BE5FF98DF524" style="OLC">
<paragraph commented="no" display-inline="no-display-inline" id="HCA0BD660A8A144A2BD93BB9BA3752BFA"><enum>(22)</enum><header display-inline="yes-display-inline">Special payment rule for diabetic supplies</header><text display-inline="yes-display-inline">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 <quote>but only if furnished through mail order</quote>.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection></section>
<section id="H9650330727E7430E857FF72888A20AC3"><enum>637.</enum><header>Medicare payment adjustment for non-emergency ambulance transports for ESRD beneficiaries</header><text display-inline="no-display-inline">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:</text>
<quoted-block display-inline="no-display-inline" id="HD6074B0EEF3449D5A3DD60E04A6E3EA1" style="OLC">
<paragraph id="H8F394F9E1F77456E94FF1E5A285304D0"><enum>(15)</enum><header>Payment adjustment for non-emergency ambulance transports for ESRD beneficiaries</header><text>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.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></section>
<section id="HC93CBBC3C2414007886D8B67AA8227F7"><enum>638.</enum><header>Removing obstacles to collection of overpayments</header>
<subsection id="H294AC83D98124947A32914546B738BBA"><enum>(a)</enum><header>In general</header><text>The last sentence of subsections (b) and (c) of section 1870 of the Social Security Act (42 U.S.C. 1395gg) are each amended—</text>
<paragraph id="HBA07C0E07D304A8ABB5415FAECCD9FF3"><enum>(1)</enum><text>by striking <quote>third year</quote> and inserting <quote>fifth year</quote>; and</text></paragraph>
<paragraph id="H4B415663A819458AB2939958854692A3"><enum>(2)</enum><text>by striking <quote>three-year</quote> and inserting <quote>five-year</quote>.</text></paragraph></subsection>
<subsection id="H8A15DB084D634CC1BF6746799E271E78"><enum>(b)</enum><header>Effective date</header><text>The amendments made by subsection (a) shall take effect on the date of the enactment of this Act.</text></subsection></section>
<section id="H9E100FC080874D879F0FCB792981DFDD"><enum>639.</enum><header>Medicare advantage coding intensity adjustment</header><text display-inline="no-display-inline">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—</text>
<paragraph id="H434476EABB8F4B3BB8A85928E9EA837D"><enum>(1)</enum><text display-inline="yes-display-inline">by striking <quote>1.3 percentage points</quote> and inserting <quote>1.5 percentage points</quote>; and</text></paragraph>
<paragraph id="H648FC74F58344443B2644B3DCBA6F040"><enum>(2)</enum><text display-inline="yes-display-inline">by striking <quote>5.7 percent</quote> and inserting <quote>5.9 percent</quote>.</text></paragraph></section>
<section id="HA2693E6C993C435C833D68AB9D1630EB"><enum>640.</enum><header>Elimination of all funding for the Medicare Improvement Fund</header><text display-inline="no-display-inline">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:</text>
<quoted-block display-inline="no-display-inline" id="H01D4E5BCB3F64B119A345A8EA3141A16" style="OLC">
<subparagraph id="H8A14B488F80F421AA42FFC34D06136A9"><enum>(A)</enum><text display-inline="yes-display-inline">fiscal year 2014, $0; and</text></subparagraph>
<subparagraph id="H1C7291DF35FA45FBA08F4834E3B69425"><enum>(B)</enum><text>fiscal year 2015, $0.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></section>
<section commented="no" id="H73EF63D41AF4417EA7328154573ED7C0"><enum>641.</enum><header>Rebasing of State DSH allotments</header><text display-inline="no-display-inline">Section 1923(f)(8) of the Social Security Act (42 U.S.C. 1396r–4(f)(8)) is amended to read as follows:</text>
<quoted-block display-inline="no-display-inline" id="H0B8BAE39FA0642F0B0D1E28F603C333E" style="OLC">
<paragraph commented="no" display-inline="no-display-inline" id="H70552BB1467A48569AD9263D8AB243F5"><enum>(8)</enum><header>Special rules for calculating DSH allotments for certain fiscal years</header>
<subparagraph commented="no" display-inline="no-display-inline" id="H91DBA38A606A4F6BAF87A6003F78F724"><enum>(A)</enum><header>Fiscal year 2021</header><text>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.</text></subparagraph>
<subparagraph id="H4D244EFAE69B42C7A7D1AF3878BA04B9"><enum>(B)</enum><header>Fiscal year 2022</header><text>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.</text></subparagraph>
<subparagraph id="HAFB26614ABC44A16BA54F1495ED6F634"><enum>(C)</enum><header>Subsequent fiscal years</header><text>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).</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></section>
<section id="HFBEF003B8F054074A5AB97587C08B7A2"><enum>642.</enum><header>Repeal of CLASS program</header>
<subsection id="H4FE0D8660F9A44999F2BAD8DB63C8AD6"><enum>(a)</enum><header>Repeal</header><text>Title XXXII of the Public Health Service Act (42 U.S.C. 300ll et seq.; relating to the CLASS program) is repealed.</text></subsection>
<subsection commented="no" id="H6A60C0CB3E1D447FAAB3E7C7FA5090CA"><enum>(b)</enum><header>Conforming changes</header>
<paragraph commented="no" id="H8721F7B8CB8E4CF387F161C579EFF60F"><enum>(1)</enum><text>Title VIII of the Patient Protection and Affordable Care Act (Public Law 111–148; 124 Stat. 119, 846–847) is repealed.</text></paragraph>
<paragraph commented="no" id="H8775269CD7CD4252A59AB83FE11B596D"><enum>(2)</enum><text display-inline="yes-display-inline">Section 1902(a) of the Social Security Act (42 U.S.C. 1396a(a)) is amended—</text>
<subparagraph commented="no" id="HE45D8080EF9E4F12B96E515BCB20695B"><enum>(A)</enum><text>by striking paragraphs (81) and (82);</text></subparagraph>
<subparagraph commented="no" id="HB61156AD8BC2421F800013C30F912A03"><enum>(B)</enum><text>in paragraph (80), by inserting <quote>and</quote> at the end; and</text></subparagraph>
<subparagraph commented="no" id="H77F675CA8B514802A25E04DA4BD56459"><enum>(C)</enum><text>by redesignating paragraph (83) as paragraph (81).</text></subparagraph></paragraph>
<paragraph commented="no" id="H0789704505734A19B1617AD60A5216CB"><enum>(3)</enum><text>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.</text></paragraph></subsection></section>
<section id="H3641F4DF6A6E411C8271DEB9E4F0C9F8"><enum>643.</enum><header>Commission on Long-Term Care</header>
<subsection id="H447580ED18434697BDAF7965B9BCD740"><enum>(a)</enum><header>Establishment</header><text>There is established a commission to be known as the Commission on Long-Term Care (referred to in this section as the <term>Commission</term>).</text></subsection>
<subsection id="H442EFA5890CF4911897F7D0DD43EBBDC"><enum>(b)</enum><header>Duties</header>
<paragraph id="H251C9E7E743D42F391D18AE5C0B41048"><enum>(1)</enum><header>In general</header><text>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.</text></paragraph>
<paragraph id="HEB869610B6AD4923BB5B476A6757B205"><enum>(2)</enum><header>Existing health care programs</header><text>For purposes of developing the plan described in paragraph (1), the Commission shall provide recommendations for—</text>
<subparagraph id="H999A68979C3E4049B83F07742A0D573D"><enum>(A)</enum><text>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;</text></subparagraph>
<subparagraph id="HFD373A313228470C86270FD41AB27523"><enum>(B)</enum><text>improvements to such health care programs that are necessary for ensuring the availability of long-term services and supports; and</text></subparagraph>
<subparagraph id="H41F1BD1905994018BCA0A8F39DFE0C3C"><enum>(C)</enum><text>issues related to workers who provide long-term services and supports, including—</text>
<clause id="H8883ED7D25684117889BC023A1976815"><enum>(i)</enum><text>whether the number of such workers is adequate to provide long-term services and supports to individuals with long-term care needs;</text></clause>
<clause id="HC6BBAD8287E844A2B44259055347DCDC"><enum>(ii)</enum><text>workforce development necessary to deliver high-quality services to such individuals;</text></clause>
<clause id="H3A58DDECE42A48529E80B6AAE092A799"><enum>(iii)</enum><text>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</text></clause>
<clause id="H6C65509BD4004BC0AC013EE53429CB5F"><enum>(iv)</enum><text>addressing gaps in Federal and State infrastructure that prevent delivery of high-quality long term services and supports to such individuals.</text></clause></subparagraph></paragraph>
<paragraph id="HBA3E3B1EB8014E54B8E28706353980E7"><enum>(3)</enum><header>Additional considerations</header><text>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.</text></paragraph>
<paragraph id="H76E30FD574914E63B154EC2DA35FB8A1"><enum>(4)</enum><header>Consultation</header><text>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.</text></paragraph></subsection>
<subsection id="H55EFE6349975469D8425C5647CB7726E"><enum>(c)</enum><header>Membership</header>
<paragraph id="H2A981AAF46B94F6C8517792F916C9583"><enum>(1)</enum><header>In general</header><text>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:</text>
<subparagraph id="H7564957D149B4C28B87F7F211ABFB976"><enum>(A)</enum><text>The President of the United States shall appoint 3 members.</text></subparagraph>
<subparagraph id="H914B7D41DD71488DBD4EE70EA053AA78"><enum>(B)</enum><text>The majority leader of the Senate shall appoint 3 members.</text></subparagraph>
<subparagraph id="HFD02FC9CCD254669BED5BFFE40179D18"><enum>(C)</enum><text>The minority leader of the Senate shall appoint 3 members.</text></subparagraph>
<subparagraph id="H4625A3C2F49D4E9880198ED2B6DC3063"><enum>(D)</enum><text>The Speaker of the House of Representatives shall appoint 3 members.</text></subparagraph>
<subparagraph id="HD6F93869104D4F559C95AC3C4CF65D55"><enum>(E)</enum><text>The minority leader of the House of Representatives shall appoint 3 members.</text></subparagraph></paragraph>
<paragraph id="H626FE7B457E24DF3AB23C3B549652960"><enum>(2)</enum><header>Representation</header><text>The membership of the Commission shall include individuals who—</text>
<subparagraph id="H553C4EDEA60C4FC2A931EE5AA60797BB"><enum>(A)</enum><text>represent the interests of—</text>
<clause id="H3F75258F3570415AACEA25A447493A94"><enum>(i)</enum><text>consumers of long-term services and supports and related insurance products, as well as their representatives;</text></clause>
<clause id="H80786F5E4BE24C70807ABD8ABC5DC2E0"><enum>(ii)</enum><text>older adults;</text></clause>
<clause id="HC80A862A0D5640FC90A6031FF3D6CEAE"><enum>(iii)</enum><text>individuals with cognitive or functional limitations;</text></clause>
<clause id="HF2D4AB73EA934AAF982BE2B2D9F7AD4E"><enum>(iv)</enum><text>family caregivers for individuals described in clause (i), (ii), or (iii);</text></clause>
<clause id="H14B8641E033B4FCEB6CEE1D44FED0F64"><enum>(v)</enum><text>the health care workforce who directly provide long-term services and supports;</text></clause>
<clause id="H9C4651F7FE104743AA9E9155AC3E265E"><enum>(vi)</enum><text>private long-term care insurance providers;</text></clause>
<clause id="HAAB15790D580455BAB98296E7E592E8D"><enum>(vii)</enum><text>employers;</text></clause>
<clause id="H40463D5EDEA34D7CBC57804770AAA338"><enum>(viii)</enum><text>State insurance departments; and</text></clause>
<clause id="HDE852D1FA9D74208B57BAB4378429D02"><enum>(ix)</enum><text>State Medicaid agencies;</text></clause></subparagraph>
<subparagraph id="H10D1E8E95CC84CE8866BFCAC207720B3"><enum>(B)</enum><text>have demonstrated experience in dealing with issues related to long-term services and supports, health care policy, and public and private insurance; and</text></subparagraph>
<subparagraph id="H324A90F226EE4CA693CF634C2BBB7DEB"><enum>(C)</enum><text>represent the health care interests and needs of a variety of geographic areas and demographic groups.</text></subparagraph></paragraph>
<paragraph id="H6585FEA1D5994D299628FDA53119E28E"><enum>(3)</enum><header>Chairman and Vice-Chairman</header><text>The Commission shall elect a chairman and vice chairman from among its members.</text></paragraph>
<paragraph id="HD79A6D20A6FD4244909522F9C248CA31"><enum>(4)</enum><header>Vacancies</header><text>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.</text></paragraph>
<paragraph id="H7886617B54F946958DDE673B24CF0B4A"><enum>(5)</enum><header>Quorum</header><text>A quorum shall consist of 8 members of the Commission, except that 4 members may conduct a hearing under subsection (e)(1).</text></paragraph>
<paragraph id="HED4C1C9612954F259D13104912EB361A"><enum>(6)</enum><header>Meetings</header><text>The Commission shall meet at the call of its chairman or a majority of its members.</text></paragraph>
<paragraph id="H26757D35B27242C0A36A9E023D20C3A0"><enum>(7)</enum><header>Compensation and reimbursement of expenses</header>
<subparagraph id="H00C86994CFAB4D63B6CBD9FD9264DB59"><enum>(A)</enum><header>In general</header><text>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.</text></subparagraph>
<subparagraph id="HEF0986DB027F48D7B98F089EBEEDFBF8"><enum>(B)</enum><header>Members</header><text>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.</text></subparagraph></paragraph></subsection>
<subsection id="H6ACB35C5E6D347E6819E9DB6BEF622EA"><enum>(d)</enum><header>Staff and ethical standards</header>
<paragraph id="H856B2AB000BC41038355FD4666FC49FB"><enum>(1)</enum><header>Staff</header><text>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.</text></paragraph>
<paragraph id="HB5EC2B1D1D4C40A59E82B29AFC2A9FB8"><enum>(2)</enum><header>Ethical standards</header><text>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.</text></paragraph></subsection>
<subsection id="H72C9B34593FC472FA22C3613B0AC45F4"><enum>(e)</enum><header>Powers</header>
<paragraph id="H8DAF0600ABFC42B597B1CDB313EA9508"><enum>(1)</enum><header>Hearings and other activities</header><text>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.</text></paragraph>
<paragraph id="HA26734B0E765498E99623FFD3116B0C6"><enum>(2)</enum><header>Studies by general accounting office</header><text>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.</text></paragraph>
<paragraph id="HC8411A04D7A944219C8788F22D8811B7"><enum>(3)</enum><header>Cost estimates by congressional budget office</header><text>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.</text></paragraph>
<paragraph id="H298BB66B244843B3AF58C951BBC7DA74"><enum>(4)</enum><header>Detail of federal employees</header><text>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.</text></paragraph>
<paragraph id="H6083E8AFABE241AAB3B606E3D821D92F"><enum>(5)</enum><header>Technical assistance</header><text>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.</text></paragraph>
<paragraph id="H0BC8A21DD9C344EB8CFD3485DCF0F8EB"><enum>(6)</enum><header>Use of mails</header><text>The Commission may use the United States mails in the same manner and under the same conditions as Federal agencies.</text></paragraph>
<paragraph id="H8386DEAF06EA4E10BF16023ABAD48D01"><enum>(7)</enum><header>Obtaining information</header><text>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.</text></paragraph>
<paragraph id="HEDBE04C5FDC741DF9C334AEEF71F4A7A"><enum>(8)</enum><header>Administrative support services</header><text>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.</text></paragraph></subsection>
<subsection id="H88A2DCC943D3475498F026739340C4E6"><enum>(f)</enum><header>Commission consideration</header>
<paragraph id="H7CE1E0F194B34FCAB5AD0E2AB351E2BE"><enum>(1)</enum><header>Approval of report and legislative language</header>
<subparagraph id="HEB3B546D111146CDB529D31B2AAA24E8"><enum>(A)</enum><header>In general</header><text>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 <term>Commission bill</term>).</text></subparagraph>
<subparagraph id="H62C3B4045B424369A4CE6E7AD19F28F7"><enum>(B)</enum><header>Approval by majority of members</header><text>The Commission bill shall require the approval of a majority of the members of the Commission.</text></subparagraph></paragraph>
<paragraph id="H470993AC00724B25B0ABFF12A63C2EEB"><enum>(2)</enum><header>Transmission of Commission bill</header>
<subparagraph id="H3167545F672C4D4F9DDF4F61B82AE08F"><enum>(A)</enum><header>In general</header><text>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.</text></subparagraph>
<subparagraph id="HD92CDC33A105447194CAF777C23486D0"><enum>(B)</enum><header>Commission bill to be made public</header><text>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.</text></subparagraph></paragraph></subsection>
<subsection id="H7182852AD4F5411D9766F3B898EA8137"><enum>(g)</enum><header>Termination</header><text>The Commission shall terminate 30 days after the vote described in subsection (f)(1).</text></subsection>
<subsection commented="no" id="H09885094866645A6A71D71005DCAF7F4"><enum>(h)</enum><header>Consideration of Commission Recommendations</header><text>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.</text></subsection></section>
<section id="H3FCA72B01C43475BA04D576FCE82EE4E"><enum>644.</enum><header>Consumer Operated and Oriented Plan program contingency fund</header>
<subsection id="H0ADD2993F06A4DDF973DF1DE59D5CB44"><enum>(a)</enum><header>Establishment</header><text>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.</text></subsection>
<subsection id="HCAA1C7824A7C4A9199731E28D4B9F1C4"><enum>(b)</enum><header>Transfer and rescission</header>
<paragraph id="H81EAB3CB1CF14D5EB653D7CE06AFA687"><enum>(1)</enum><header>Transfer</header><text>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.</text></paragraph>
<paragraph id="H2AE5E2A577D44A80861AA3B339B425EC"><enum>(2)</enum><header>Rescission</header><text>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.</text></paragraph></subsection></section></subtitle>
<enum>VII</enum><header>Extension of agricultural programs</header>
<section id="H825B0B8914F8412D9F1264113663F7D6" section-type="subsequent-section"><enum>701.</enum><header>1-year extension of agricultural programs</header>
<subsection id="H438C120531244C5FA8250FE84F198F27"><enum>(a)</enum><header>Extension</header><text display-inline="yes-display-inline">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—</text>
<paragraph id="H2B15F4B3C0764E0298DFFDF18DD68A37"><enum>(1)</enum><text>September 30, 2013; or</text></paragraph>
<paragraph commented="no" id="H68A9464F9DB24C9C8D5CDE9DF23FB9BE"><enum>(2)</enum><text display-inline="yes-display-inline">the date specified in the provision of that Act or amendment made by that Act.</text></paragraph></subsection>
<subsection id="H89189C4109814718870193C16905CFFB"><enum>(b)</enum><header>Commodity programs</header>
<paragraph id="H60946F23B1D9454184F22E747EAB1555"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></paragraph>
<paragraph id="H238298B90F5B459BA5F7323DFF08CB28"><enum>(2)</enum><header>Milk</header>
<subparagraph id="HD024ADFA70234F908A728E561BE5B3DF"><enum>(A)</enum><header>In general</header><text display-inline="yes-display-inline">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.</text></subparagraph>
<subparagraph id="H984B5FB5671F44E3AC972D963405388F"><enum>(B)</enum><header>Milk income loss contract program</header><text>Section 1506 of the Food, Conservation, and Energy Act of 2008 (7 U.S.C. 8773) is amended by striking <quote>2012</quote> each place it appears in subsections (c)(3), (d)(1), (d)(2), (e)(2)(A), (g), and (h)(1) and inserting <quote>2013</quote>.</text></subparagraph></paragraph>
<paragraph id="H1EE2F141F3CA4665A37B25E12D3438D1"><enum>(3)</enum><header>Suspension of permanent price support authorities</header><text display-inline="yes-display-inline">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—</text>
<subparagraph id="HCA23C3587C154C34B8E3C13138A0FFD5"><enum>(A)</enum><text display-inline="yes-display-inline">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</text></subparagraph>
<subparagraph id="HE83E07227992491EA515D6892C2FE138"><enum>(B)</enum><text>in the case of milk, through December 31, 2013.</text></subparagraph></paragraph></subsection>
<subsection commented="no" id="HAC96AABDB7664A79AA32E93B6F57264D"><enum>(c)</enum><header>Conservation programs</header>
<paragraph commented="no" id="H7774487BF98D45AF851F1739266C0B5E"><enum>(1)</enum><header>Conservation reserve</header><text>Section 1231(d) of the Food Security Act of 1985 (16 U.S.C. 3831(d)) is amended in the second sentence by striking <quote>and 2012</quote> and inserting <quote>2012, and 2013</quote>.</text></paragraph>
<paragraph display-inline="no-display-inline" id="H73F73F7EC6B84110B58941526630BFB6"><enum>(2)</enum><header>Voluntary public access</header><text display-inline="yes-display-inline">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:</text>
<quoted-block display-inline="no-display-inline" id="H8C8A0B043FD244D19B0E3F876336A9B7" style="OLC">
<subsection id="H063EC6450CAD48E2B00D42B00ABF0F84"><enum>(f)</enum><header>Funding</header>
<paragraph id="H45C27008E1574E568211D5ED306EABFC"><enum>(1)</enum><header>Fiscal years 2009 through 2012</header><text display-inline="yes-display-inline">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.</text></paragraph>
<paragraph id="H88952245A217439794378FEDD9966FBA"><enum>(2)</enum><header>Authorization of appropriations</header><text>There is authorized to be appropriated to carry out this section $10,000,000 for fiscal year 2013.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection>
<subsection id="H99AA2E04FD3B4DBFB3B79E730A0E1AC1"><enum>(d)</enum><header>Supplemental nutrition assistance program</header>
<paragraph id="H127349C6B1A149B1A3511B0176C0AF00"><enum>(1)</enum><header>Employment and training program</header><text>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 <quote>, except that for fiscal year 2013, the amount shall be $79,000,000</quote> before the period at the end.</text></paragraph>
<paragraph id="H9763704B0FE1439F851F9AD61D606318"><enum>(2)</enum><header>Nutrition education</header><text>Section 28(d)(1) of the Food and Nutrition Act of 2008 (7 U.S.C. 2036a(d)(1)) is amended—</text>
<subparagraph id="H0650B831D91B4063B87291E3DC1DA9D1"><enum>(A)</enum><text>in subparagraph (A), by striking <quote>and</quote> after the semicolon at the end; and</text></subparagraph>
<subparagraph id="H9A1B78035BBF4ECC8A9FE70D04CA9459"><enum>(B)</enum><text>by striking subparagraph (B) and inserting the following:</text>
<quoted-block display-inline="no-display-inline" id="H3A5AC5C421D04008AE970641DDD31B8D" style="OLC">
<subparagraph id="H34634F93D4A64D03BE3712770FF21D6A"><enum>(B)</enum><text>for fiscal year 2012, $388,000,000;</text></subparagraph>
<subparagraph id="H4BE24011B51B4C7B81EEA0456FF91892"><enum>(C)</enum><text>for fiscal year 2013, $285,000,000;</text></subparagraph>
<subparagraph id="HF7579A6F184C428E86F86D96E49BB67F"><enum>(D)</enum><text>for fiscal year 2014, $401,000,000;</text></subparagraph>
<subparagraph id="HB8C9ADB0447D461EAD15ADB28F6C4682"><enum>(E)</enum><text>for fiscal year 2015, $407,000,000; and</text></subparagraph>
<subparagraph id="H847A463A66504A5EA0ED40DAA91C2239"><enum>(F)</enum><text>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.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph></subsection>
<subsection id="HEA4AEA65B46B4554B9E1BCFFA8ABD405"><enum>(e)</enum><header>Research programs</header>
<paragraph id="H804489CD5E17443AA7F7A48A7C06D016"><enum>(1)</enum><header>Organic agriculture research and extension initiative</header><text display-inline="yes-display-inline">Section 1672B(f) of the Food, Agriculture, Conservation, and Trade Act of 1990 (7 U.S.C. 5925b(f)) is amended—</text>
<subparagraph id="H9B8C9FFB46E143BB877D9B2D83CCF482"><enum>(A)</enum><text>in the heading of paragraph (1), by striking <quote><header-in-text level="paragraph" style="OLC">In general</header-in-text></quote> and inserting <quote><header-in-text level="paragraph" style="OLC">Mandatory funding for fiscal years 2009 through 2012</header-in-text></quote>;</text></subparagraph>
<subparagraph id="HE97E54B0A46E43449E6414E69786605D"><enum>(B)</enum><text>in the heading of paragraph (2), by striking <quote><header-in-text level="paragraph" style="OLC">Additional funding</header-in-text></quote> and inserting <quote><header-in-text level="paragraph" style="OLC">Discretionary funding for fiscal years 2009 through 2012</header-in-text></quote>; and</text></subparagraph>
<subparagraph id="H9FE50B2DA7A54688B7D4CFA8300B47F0"><enum>(C)</enum><text>by adding at the end the following:</text>
<quoted-block display-inline="no-display-inline" id="HC424B53E32E048CFBAFCF624744D9457" style="OLC">
<paragraph id="H64AB448D2A66491B9C6468DF35D43BEE"><enum>(3)</enum><header>Fiscal year 2013</header><text display-inline="yes-display-inline">There is authorized to be appropriated to carry out this section $25,000,000 for fiscal year 2013.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph>
<paragraph id="H90FAF51C0DB44202BDD21E7ABAFF5A7A"><enum>(2)</enum><header>Specialty crop research initiative</header><text display-inline="yes-display-inline">Section 412(h) of the Agricultural Research, Extension, and Education Reform Act of 1998 (7 U.S.C. 7632(h)) is amended—</text>
<subparagraph id="H925B2FEAC1E84F15AE514ED27DAA70A7"><enum>(A)</enum><text>in the heading of paragraph (1), by striking <quote><header-in-text level="paragraph" style="OLC">In general</header-in-text></quote> and inserting <quote><header-in-text level="paragraph" style="OLC">Mandatory funding for fiscal years 2008 through 2012</header-in-text></quote>;</text></subparagraph>
<subparagraph id="H1A059BDED91648978102D9FBA17AB558"><enum>(B)</enum><text>in the heading of paragraph (2), by inserting <quote><header-in-text level="paragraph" style="OLC">for fiscal years 2008 through 2012</header-in-text></quote> after <quote><header-in-text level="paragraph" style="OLC">Appropriations</header-in-text></quote>;</text></subparagraph>
<subparagraph id="H5CAA0BA89F8B46DAAA0D4994F7010DDE"><enum>(C)</enum><text>by redesignating paragraphs (3) and (4) as paragraphs (4) and (5), respectively; and</text></subparagraph>
<subparagraph id="H5644D6BD41F84CA9BD003942CB2E8B8D"><enum>(D)</enum><text>by inserting after paragraph (2) the following:</text>
<quoted-block display-inline="no-display-inline" id="HD3EA18277992439D9EBBED6E18EE4EE2" style="OLC">
<paragraph id="H2272734C229B45149403EEDBB974BCBF"><enum>(3)</enum><header>Fiscal year 2013</header><text display-inline="yes-display-inline">There is authorized to be appropriated to carry out this section $100,000,000 for fiscal year 2013.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph>
<paragraph display-inline="no-display-inline" id="HFDC5C8818A3048278987E749C32EDE3C"><enum>(3)</enum><header>Beginning farmer and rancher development program</header><text display-inline="yes-display-inline">Section 7405(h) of the Farm Security and Rural Investment Act of 2002 (7 U.S.C. 3319f(h)) is amended—</text>
<subparagraph id="H2C60C444C6DA4B809501AC3D33FEC64D"><enum>(A)</enum><text display-inline="yes-display-inline">in the heading of paragraph (1), by striking <quote><header-in-text level="paragraph" style="OLC">In general</header-in-text></quote> and inserting <quote><header-in-text level="paragraph" style="OLC">Mandatory funding for fiscal years 2009 through 2012</header-in-text></quote>;</text></subparagraph>
<subparagraph id="H229849F36F8947F6939FB79F0F11F53B"><enum>(B)</enum><text display-inline="yes-display-inline">in the heading of paragraph (2), by inserting <quote><header-in-text level="paragraph" style="OLC">for fiscal years 2008 through 2012</header-in-text></quote> after <quote><header-in-text level="paragraph" style="OLC">Appropriations</header-in-text></quote>; and</text></subparagraph>
<subparagraph id="H35CC8537B3084E12A1448F43DBB4A04C"><enum>(C)</enum><text>by adding at the end the following:</text>
<quoted-block display-inline="no-display-inline" id="HE86BD0E10D5E4589ABA272405E0A282C" style="OLC">
<paragraph id="HA177357613B34E66A14DFCC4BE5828C9"><enum>(3)</enum><header>Fiscal year 2013</header><text display-inline="yes-display-inline">There is authorized to be appropriated to carry out this section $30,000,000 for fiscal year 2013.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph></subsection>
<subsection display-inline="no-display-inline" id="H2417F7C9D7E947A4968C743F066AA0EC"><enum>(f)</enum><header>Energy programs</header>
<paragraph id="HC6071E0A411D4C239853D2430910E37D"><enum>(1)</enum><header>Biobased markets program</header><text display-inline="yes-display-inline">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 <quote>2012</quote> and inserting <quote>2013</quote>.</text></paragraph>
<paragraph id="HB9245097FEB94BB6AC42E56FD7F91C59"><enum>(2)</enum><header>Biorefinery assistance</header><text display-inline="yes-display-inline">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 <quote>2012</quote> and inserting <quote>2013</quote>.</text></paragraph>
<paragraph id="H8C967D6B05CD4C3894A05CB856520B04"><enum>(3)</enum><header>Repowering assistance</header><text display-inline="yes-display-inline">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 <quote>2012</quote> and inserting <quote>2013</quote>.</text></paragraph>
<paragraph id="HEE4A8B4DA107406DA7CCE3FB3D763EC3"><enum>(4)</enum><header>Bioenergy program for advanced biofuels</header><text display-inline="yes-display-inline">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 <quote>2012</quote> and inserting <quote>2013</quote>.</text></paragraph>
<paragraph id="H3B8125489F3E4FD992AA5CC6AE79481F"><enum>(5)</enum><header>Biodiesel fuel education program</header><text display-inline="yes-display-inline">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:</text>
<quoted-block display-inline="no-display-inline" id="HB967D0830F364D3ABAC117D65F39A8AF" style="OLC">
<subsection id="H8D9F53C267D34C0688D31A945C6B8B86"><enum>(d)</enum><header>Funding</header>
<paragraph id="H3B553B82736E4528B8BB1542446F46EC"><enum>(1)</enum><header>Fiscal years 2009 through 2012</header><text display-inline="yes-display-inline">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.</text></paragraph>
<paragraph id="HAE7DAD7A38174C50875575939E1A5F0E"><enum>(2)</enum><header>Authorization of Appropriations</header><text>There is authorized to be appropriated to carry out this section $1,000,000 for fiscal year 2013.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></paragraph>
<paragraph id="HE542653A90DB4D09A9FF53D1E218C9FF"><enum>(6)</enum><header>Rural Energy for America Program</header><text display-inline="yes-display-inline">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 <quote>2012</quote> and inserting <quote>2013</quote>.</text></paragraph>
<paragraph id="HFFDEFEA0B2EC4F739ECC323181CA20E1"><enum>(7)</enum><header>Biomass research and development</header><text display-inline="yes-display-inline">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 <quote>2012</quote> and inserting <quote>2013</quote>.</text></paragraph>
<paragraph id="H4D1BAFBB2D8147ED902CCADB6A33B66E"><enum>(8)</enum><header>Rural Energy Self-Sufficiency Initiative</header><text display-inline="yes-display-inline">Section 9009(d) of the Farm Security and Rural Investment Act of 2002 (7 U.S.C. 8109(d)) is amended by striking <quote>2012</quote> and inserting <quote>2013</quote>.</text></paragraph>
<paragraph id="H705845C6671C46ED8EE22260A4F4889E"><enum>(9)</enum><header>Feedstock flexibility program for bioenergy producers</header><text display-inline="yes-display-inline">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 <quote>2012</quote> each place it appears and inserting <quote>2013</quote>.</text></paragraph>
<paragraph commented="no" id="HE0576FC7226B4206BA2F75EAF434371E"><enum>(10)</enum><header>Biomass Crop Assistance Program</header><text>Section 9011(f) of the Farm Security and Rural Investment Act of 2002 (7 U.S.C. 8111(f)) is amended—</text>
<subparagraph commented="no" id="H49EACDC6895A4259AD05A4A4D414D95B"><enum>(A)</enum><text>by striking <quote><header-in-text level="subsection" style="OLC"><enum-in-header>(f) </enum-in-header>Funding.—</header-in-text>Of the funds</quote> and inserting</text>
<quoted-block display-inline="yes-display-inline" id="HF9F2ACC622FE434EA861E331E071E2E6" style="OLC"><text><header-in-text level="subsection" style="OLC"><enum-in-header>(f) </enum-in-header>Funding.—</header-in-text></text>
<paragraph commented="no" id="HB411D117B46847CA8B8C7304D6F2F275"><enum>(1)</enum><header>Fiscal years 2008 through 2012</header><text display-inline="yes-display-inline">Of the funds</text></paragraph><after-quoted-block>; and</after-quoted-block></quoted-block></subparagraph>
<subparagraph commented="no" id="H5EB120AB8B4A48209941613B7C2015D2"><enum>(B)</enum><text>adding at the end the following:</text>
<quoted-block display-inline="no-display-inline" id="HF893AB4D94CF40C4B1373244A61D4E1C" style="OLC">
<paragraph commented="no" id="H8386D5F032864BF88EF068AC692DF2CB"><enum>(2)</enum><header>Fiscal year 2013</header>
<subparagraph id="H2F16C684ED454BA9BCFD0A979339EA16"><enum>(A)</enum><header>In general</header><text>There is authorized to be appropriated to carry out this section $20,000,000 for fiscal year 2013.</text></subparagraph>
<subparagraph id="H00310DD92E734CC08B0E8399B3659ED5"><enum>(B)</enum><header>Multiyear contracts</header><text display-inline="yes-display-inline">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.</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph>
<paragraph id="HB7704E99C362434B8A1737941EE1A097"><enum>(11)</enum><header>Forest biomass for energy</header><text display-inline="yes-display-inline">Section 9012(d) of the Farm Security and Rural Investment Act of 2002 (7 U.S.C. 8112(d)) is amended by striking <quote>2012</quote> and inserting <quote>2013</quote>.</text></paragraph>
<paragraph id="H285656BD18054C68882799351CA3F2B9"><enum>(12)</enum><header>Community wood energy program</header><text display-inline="yes-display-inline">Section 9013(e) of the Farm Security and Rural Investment Act of 2002 (7 U.S.C. 8113(e)) is amended by striking <quote>2012</quote> and inserting <quote>2013</quote>.</text></paragraph></subsection>
<subsection id="H4BAF34F62B34401D84F3EA3726B66F25"><enum>(g)</enum><header>Horticulture and organic agriculture programs</header>
<paragraph id="HDF6D36324C714761847525D84D8416C7"><enum>(1)</enum><header>Farmers Market Promotion Program</header><text display-inline="yes-display-inline">Section 6(e) of the Farmer-to-Consumer Direct Marketing Act of 1976 (7 U.S.C. 3005(e)) is amended—</text>
<subparagraph id="H74F9970A442647ED80054D2CB2B56FE4"><enum>(A)</enum><text>in the heading of paragraph (1), by striking <quote><header-in-text level="paragraph" style="OLC">In general</header-in-text></quote> and inserting <quote><header-in-text level="paragraph" style="OLC">Fiscal years 2008 through 2012</header-in-text></quote>;</text></subparagraph>
<subparagraph id="HA14C1E487B37456CA2ABD00ACD562292"><enum>(B)</enum><text>by redesignating paragraphs (2), (3), and (4) as paragraphs (3), (4), and (5), respectively;</text></subparagraph>
<subparagraph id="H3108501A4F7F4696BE0F7FEB4B2A2145"><enum>(C)</enum><text>by inserting after paragraph (1) the following:</text>
<quoted-block display-inline="no-display-inline" id="HB098364FB514409CBF2976ADBBFAE437" style="OLC">
<paragraph id="HDF0B7CB4953849569C1231C0B7F93B98"><enum>(2)</enum><header>Fiscal year 2013</header><text display-inline="yes-display-inline">There is authorized to be appropriated to carry out this section $10,000,000 for fiscal year 2013.</text></paragraph><after-quoted-block>;</after-quoted-block></quoted-block></subparagraph>
<subparagraph id="H3E0C29A617BE447AB4ADA0754CDC249B"><enum>(D)</enum><text display-inline="yes-display-inline">in paragraph (3) (as so redesignated), by striking <quote>paragraph (1)</quote> and inserting <quote>paragraph (1) or (2)</quote>; and</text></subparagraph>
<subparagraph id="H4C60BBE2CD5243A4A0B1C8051B15DA20"><enum>(E)</enum><text>in paragraph (5) (as so redesignated), by striking <quote>paragraph (2)</quote> and inserting <quote>paragraph (3)</quote>.</text></subparagraph></paragraph>
<paragraph id="H928589B30CAA48B2BEAEAE4A0A14003C"><enum>(2)</enum><header>National Clean Plant Network</header><text>Section 10202(e) of the Food, Conservation, and Energy Act of 2008 (7 U.S.C. 7761(e)) is amended—</text>
<subparagraph id="HD90DBB0430FB4BCD83F5EE9F8F4AD788"><enum>(A)</enum><text>by striking <quote>Of the funds</quote> and inserting the following:</text>
<quoted-block display-inline="no-display-inline" id="HC994502145064B518C5139A5784C6991" style="OLC">
<paragraph id="HF6E771651A364DC1B283F6831F2108AE"><enum>(1)</enum><header>Fiscal years 2009 through 2012</header><text>Of the funds</text></paragraph><after-quoted-block>; and</after-quoted-block></quoted-block></subparagraph>
<subparagraph id="H5F0B421EBA00482C825AD1AB67C198CE"><enum>(B)</enum><text>by adding at the end the following:</text>
<quoted-block display-inline="no-display-inline" id="HF9D9C5EC9DF84AACA950F0691F84E01B" style="OLC">
<paragraph id="H60CEE28E71C644E6A729D5A8EFD34115"><enum>(2)</enum><header>Fiscal year 2013</header><text display-inline="yes-display-inline">There is authorized to be appropriated to carry out the Program $5,000,000 for fiscal year 2013.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph>
<paragraph display-inline="no-display-inline" id="HFB268DF7229449B4838F0DCA7B3A30C9"><enum>(3)</enum><header>National organic certification cost-share program</header><text display-inline="yes-display-inline">Section 10606 of the Farm Security and Rural Investment Act of 2002 (7 U.S.C. 6523) is amended—</text>
<subparagraph id="HB4A2C74E9A0B4D9D8DE6FA4C62F618B7"><enum>(A)</enum><text>in subsection (a), by striking <quote>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</quote> and inserting <quote>The Secretary of Agriculture (acting through the Agricultural Marketing Service) shall</quote>; and</text></subparagraph>
<subparagraph id="H1383E9090B9C4253B68AFF08FFBC99E4"><enum>(B)</enum><text>by adding at the end the following:</text>
<quoted-block display-inline="no-display-inline" id="H94568EDECE0B4A4581E6EB04698F7743" style="OLC">
<subsection id="H2136A91D45AB4E21B90EBE1D25155691"><enum>(d)</enum><header>Funding</header>
<paragraph id="H57DCB95C13A34AAC993E83E54379637E"><enum>(1)</enum><header>Mandatory funding for fiscal years 2008 through 2012</header><text display-inline="yes-display-inline">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.</text></paragraph>
<paragraph id="H0F450122FC704A16B8ED3B32ED3D54B8"><enum>(2)</enum><header>Fiscal year 2013</header><text>There is authorized to be appropriated to carry out this section $22,000,000 for fiscal year 2013, to remain available until expended.</text></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph>
<paragraph display-inline="no-display-inline" id="H7C1D713419594CC1BA5266084DD8737F"><enum>(4)</enum><header>Organic production and market data initiatives</header><text display-inline="yes-display-inline">Section 7407(d) of the Farm Security and Rural Investment Act of 2002 (7 U.S.C. 5925c(d)) is amended—</text>
<subparagraph id="H98FF3553A5A4489B89CC07E8673C7826"><enum>(A)</enum><text display-inline="yes-display-inline">in the heading of paragraph (1), by striking <quote><header-in-text level="paragraph" style="OLC">In general</header-in-text></quote> and inserting <quote><header-in-text level="paragraph" style="OLC">Mandatory funding through fiscal year 2012</header-in-text></quote>;</text></subparagraph>
<subparagraph id="HEE07F130F665448B8F0A06B288B79914"><enum>(B)</enum><text display-inline="yes-display-inline">in the heading of paragraph (2), by striking <quote><header-in-text level="paragraph" style="OLC">Additional funding</header-in-text></quote> and inserting <quote><header-in-text level="paragraph" style="OLC">Discretionary funding for fiscal years 2008 through 2012</header-in-text></quote>; and</text></subparagraph>
<subparagraph id="H9599035433854D6984E2737B153D58B8"><enum>(C)</enum><text>by adding at the end the following:</text>
<quoted-block display-inline="no-display-inline" id="HCB8E2EC242D645BF8A37B7E8086838D3" style="OLC">
<paragraph id="H8048FA21D95341FB840DF99775E7DD3A"><enum>(3)</enum><header>Fiscal year 2013</header><text display-inline="yes-display-inline">There is authorized to be appropriated to carry out this section $5,000,000, to remain available until expended.</text></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subparagraph></paragraph></subsection>
<subsection display-inline="no-display-inline" id="H39BFF6098A3B4C1D9C7A53D9E9F3A0DD"><enum>(h)</enum><header>Outreach and technical assistance for socially disadvantaged farmers or ranchers</header><text>Section 2501(a)(4) of the Food, Agriculture, Conservation, and Trade Act of 1990 (7 U.S.C. 2279(a)(4)) is amended—</text>
<paragraph id="HB9EFDAED9B6C4445B2B6826CB716B0C1"><enum>(1)</enum><text>in the heading of subparagraph (A), by striking <quote><header-in-text level="subparagraph" style="OLC">In general</header-in-text></quote> and inserting <quote><header-in-text level="subparagraph" style="OLC">Fiscal years 2009 through 2012</header-in-text></quote>;</text></paragraph>
<paragraph id="HB8CE4FE9D3084A959A1E59502E1E6567"><enum>(2)</enum><text>by redesignating subparagraphs (B) and (C) as subparagraphs (C) and (D), respectively;</text></paragraph>
<paragraph id="HD0A5D1E2828D4713B933EDC372E8A1DE"><enum>(3)</enum><text>by inserting after subparagraph (A) the following:</text>
<quoted-block display-inline="no-display-inline" id="H702D222EEC0E41998AAFA0A222349E72" style="OLC">
<subparagraph id="H81EA146EB5054B2395067AF7B8E8678C"><enum>(B)</enum><header>Fiscal year 2013</header><text display-inline="yes-display-inline">There is authorized to be appropriated to carry out this section $20,000,000 for fiscal year 2013.</text></subparagraph><after-quoted-block>;</after-quoted-block></quoted-block></paragraph>
<paragraph id="H4D287FC049DC45F5A23EC6F604C71E7B"><enum>(4)</enum><text display-inline="yes-display-inline">in subparagraph (C) (as so redesignated), by striking <quote>subparagraph (A)</quote> and inserting <quote>subparagraph (A) or (B)</quote>; and</text></paragraph>
<paragraph id="HFC9809C437DD455E8A2A86F341D1B540"><enum>(5)</enum><text display-inline="yes-display-inline">in subparagraph (D) (as so redesignated), by striking <quote>subparagraph (A)</quote> and inserting <quote>subparagraph (A) or (B)</quote>.</text></paragraph></subsection>
<subsection id="H950CC910CD724FC9AD1DC2AB6F6D4249"><enum>(i)</enum><header>Exceptions</header>
<paragraph id="HB658C04D3D214F47A3C8F43F4145C16C"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">Subsection (a) does not apply with respect to mandatory funding provided by programs authorized by provisions of law amended by subsections (d) through (h).</text></paragraph>
<paragraph id="H7A8E579952384FC382F6A23405D9D3AB"><enum>(2)</enum><header>Conservation</header><text display-inline="yes-display-inline">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).</text></paragraph>
<paragraph id="H77A3DABF59B046E9BE18F577DAE0173A"><enum>(3)</enum><header>Trade</header><text display-inline="yes-display-inline">Subsection (a) does not apply with respect to the following provisions of law:</text>
<subparagraph id="H5AFBB99ADC8646318E9CEC323D9AD081"><enum>(A)</enum><text>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.</text></subparagraph>
<subparagraph id="H83CC9AB21A5A4DF5B59486FA84E12559"><enum>(B)</enum><text display-inline="yes-display-inline">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.</text></subparagraph></paragraph>
<paragraph id="HEFFED76E9AF745CAACE0169CBF602876"><enum>(4)</enum><header>Survey of foods purchased by school food authorities</header><text display-inline="yes-display-inline">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.</text></paragraph>
<paragraph display-inline="no-display-inline" id="HA93A7D38886D40369CD0105B7D9E9761"><enum>(5)</enum><header>Rural development</header><text display-inline="yes-display-inline">Subsection (a) does not apply with respect to the following provisions of law:</text>
<subparagraph id="H3DD27A792C464E14BC0E411B5295D953"><enum>(A)</enum><text display-inline="yes-display-inline">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.</text></subparagraph>
<subparagraph id="H1CF4F11AB43546649CAE0FBF45A08A75"><enum>(B)</enum><text display-inline="yes-display-inline">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.</text></subparagraph>
<subparagraph id="H16CECC9125794D65836E8E5F303E2CE9"><enum>(C)</enum><text display-inline="yes-display-inline">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.</text></subparagraph>
<subparagraph id="HFE35CE2780704085B7DF3CC183C19523"><enum>(D)</enum><text display-inline="yes-display-inline">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.</text></subparagraph></paragraph>
<paragraph id="H61AE44A13D844B91958867B5CCC4231F"><enum>(6)</enum><header>Market Loss Assistance for Asparagus Producers</header><text display-inline="yes-display-inline">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).</text></paragraph>
<paragraph id="H5ABB4C97CAE64CF586D6E02647FC839A"><enum>(7)</enum><header>Supplemental agricultural disaster assistance</header><text display-inline="yes-display-inline">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.</text></paragraph>
<paragraph id="H73B3CF8C7D554EA68753C0D2275C01A1"><enum>(8)</enum><header>Pigford claims</header><text display-inline="yes-display-inline">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.</text></paragraph>
<paragraph id="HA1CAC99A80524C588A12143F8B5D23D2"><enum>(9)</enum><header>Heartland, habitat, harvest, and horticulture act of 2008</header><text display-inline="yes-display-inline">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.</text></paragraph></subsection>
<subsection commented="no" id="H899F6F03D389490291A6FF27001A94CE"><enum>(j)</enum><header>Effective Date</header><text display-inline="yes-display-inline">Except as otherwise provided in this section, this section and the amendments made by this section take effect on the earlier of—</text>
<paragraph commented="no" id="HD36C62D9C0BE49C5AC051CE15E076CCA"><enum>(1)</enum><text>the date of the enactment of this Act; or</text></paragraph>
<paragraph commented="no" id="H236E954A36D44E57AB3721228083FB10"><enum>(2)</enum><text>September 30, 2012.</text></paragraph></subsection></section>
<section id="HFD7701D1962945C78258037A44C352A2"><enum>702.</enum><header>Supplemental agricultural disaster assistance</header>
<subsection id="HD4CF0A7174954B92B84D8D523AD9EF4E"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Section 531 of the Federal Crop Insurance Act (7 U.S.C. 1531) is amended—</text>
<paragraph id="H2B302971E9CD4C8EAA460E7B465240B0"><enum>(1)</enum><text>in subsection (a)(5)—</text>
<subparagraph id="H573CECAF9C0C4B4FA16AA5367419C78C"><enum>(A)</enum><text>in the matter preceding clause (i), by striking the first <quote>under</quote>; and</text></subparagraph>
<subparagraph id="HBB4FA3794DD44DFD82A59C251482392D"><enum>(B)</enum><text>by redesignating clauses (i) through (iii) as subparagraphs (A), (B), and (C), respectively, and indenting appropriately;</text></subparagraph></paragraph>
<paragraph id="H6ED3135BD7CE4F599E16A9A4DA125CEF"><enum>(2)</enum><text>in subsection (c)—</text>
<subparagraph id="HD2361F0E2E514AF9A4FC7DBB10DF9036"><enum>(A)</enum><text>in paragraph (1), by striking <quote>use such sums as are necessary from the Trust Fund to</quote>; and</text></subparagraph>
<subparagraph id="H993B9A6B3C8C46268E96C4C7FFC77CDC"><enum>(B)</enum><text>by adding at the end the following:</text>
<quoted-block display-inline="no-display-inline" id="HDB90EA77554E4E76BD0518480BB13217" style="OLC">
<paragraph id="H37EB93094FF845FD9F426C72155C9F4A"><enum>(3)</enum><header>Authorization of appropriations</header><text>There is authorized to be appropriated to carry out this subsection $80,000,000 for each of fiscal years 2012 and 2013.</text></paragraph><after-quoted-block>;</after-quoted-block></quoted-block></subparagraph></paragraph>
<paragraph id="HBDE0C1C9329C45DFBE1B8CC73D40383A"><enum>(3)</enum><text>in subsection (d)—</text>
<subparagraph id="H413A18618CF14FF39268B3DAE5FC6FFE"><enum>(A)</enum><text>in paragraph (2), by striking <quote>use such sums as are necessary from the Trust Fund to</quote>; and</text></subparagraph>
<subparagraph id="HD38BE2C714D24DEC9B96F004BDC518F7"><enum>(B)</enum><text>by adding at the end the following:</text>
<quoted-block display-inline="no-display-inline" id="H49BF9D225AF04B67881F3B9E93E2D6D0" style="OLC">
<paragraph id="HB696D686B7144E99842A5A1B14D31A8D"><enum>(7)</enum><header>Authorization of appropriations</header><text>There is authorized to be appropriated to carry out this subsection $400,000,000 for each of fiscal years 2012 and 2013.</text></paragraph><after-quoted-block>;</after-quoted-block></quoted-block></subparagraph></paragraph>
<paragraph id="H6E1986AB892E471EBC07746592603770"><enum>(4)</enum><text>in subsection (e)—</text>
<subparagraph id="H7022586725EC4836929C798C82F60C0D"><enum>(A)</enum><text>in paragraph (1), by striking <quote>use up to $50,000,000 per year from the Trust Fund to</quote>; and</text></subparagraph>
<subparagraph id="H3B90911DD8B440DE93926AB5A0D9AB03"><enum>(B)</enum><text>by adding at the end the following:</text>
<quoted-block display-inline="no-display-inline" id="HF41C24B7D0D3489D8B6891384FA96992" style="OLC">
<paragraph id="HF47A425FC17044A581F77EDE46D0AF88"><enum>(4)</enum><header>Authorization of appropriations</header><text>There is authorized to be appropriated to carry out this subsection $50,000,000 for each of fiscal years 2012 and 2013.</text></paragraph><after-quoted-block>;</after-quoted-block></quoted-block></subparagraph></paragraph>
<paragraph id="HDDD399BF1AEA459DBA23D13EEE5C9238"><enum>(5)</enum><text>in subsection (f)—</text>
<subparagraph id="HA5191A04116C45E4B0E0862B584924B0"><enum>(A)</enum><text>in paragraph (2)(A), by striking <quote>use such sums as are necessary from the Trust Fund to</quote>; and</text></subparagraph>
<subparagraph id="H35AA83F62B4D4791957B080AA3FD3AC4"><enum>(B)</enum><text>by adding at the end the following:</text>
<quoted-block display-inline="no-display-inline" id="H4AC09D822D8E4C23828B254A8AB56B28" style="OLC">
<paragraph id="H8F45BBC2C17F4EF68D320A81AAF263F6"><enum>(5)</enum><header>Authorization of appropriations</header><text>There is authorized to be appropriated to carry out this subsection $20,000,000 for each of fiscal years 2012 and 2013.</text></paragraph><after-quoted-block>; and</after-quoted-block></quoted-block></subparagraph></paragraph>
<paragraph id="HCA712F6895C846F4A5F384F59A277227"><enum>(6)</enum><text>in subsection (i), by inserting <quote>or, in the case of subsections (c) through (f), September 30, 2013</quote> after <quote>2011,</quote>.</text></paragraph></subsection>
<subsection id="H6BECB5544BE346C69486C790BE46EAB8"><enum>(b)</enum><header>Effective date</header><text>The amendments made by subsection (a) shall take effect on October 1, 2012.</text></subsection></section>
<enum>VIII</enum><header>Miscellaneous provisions</header>
<section id="H3547593A67B944A18DC800ACDC48D948"><enum>801.</enum><header>Strategic delivery systems</header>
<subsection id="HB74FA0A8B5BD46FFB1A999B126F3E6A6"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">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—</text>
<paragraph id="HD12F5A28751E4BB59C47D8F4EAA5F5FF"><enum>(1)</enum><text>by striking <quote>that</quote> before <quote>the Russian Federation</quote> and inserting <quote>whether</quote>; and</text></paragraph>
<paragraph id="HAC588C6E751946B4824A348995ADBEAE"><enum>(2)</enum><text>by inserting <quote>strategic</quote> before <quote>arms control obligations</quote>.</text></paragraph></subsection>
<subsection id="H7CCCE9628D634F849A926EBE3BE1B6F1"><enum>(b)</enum><header>Effective date</header><text>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.</text></subsection></section>
<section id="H00F91196380D4C33857D29F872B5D537" section-type="subsequent-section"><enum>802.</enum><header>No cost of living adjustment in pay of members of congress</header><text display-inline="no-display-inline">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.</text></section>
<enum>IX</enum><header>Budget provisions</header>
<subtitle id="H76F8EDB57B094325972405440A77A98C"><enum>A</enum><header>Modifications of sequestration</header>
<section id="H545E3B7AC8D245C38C9DEA84AF2AD216"><enum>901.</enum><header>Treatment of sequester</header>
<subsection id="HCA241BA0B8294320839926ABD5FDC0EF"><enum>(a)</enum><header>Adjustment</header><text>Section 251A(3) of the Balanced Budget and Emergency Deficit Control Act of 1985 is amended—</text>
<paragraph id="H3BA0D1AA9777447AB87DC4D31C93E327"><enum>(1)</enum><text>in subparagraph (C), by striking <quote>and</quote> after the semicolon;</text></paragraph>
<paragraph id="H303968CC04094ED5BDB2ABDB4AE1ADB1"><enum>(2)</enum><text>in subparagraph (D), by striking the period and inserting<quote> ; and</quote>; and</text></paragraph>
<paragraph id="HE113A5F95F5E46AFA416C88EF7EF442A"><enum>(3)</enum><text>by inserting at the end the following:</text>
<quoted-block display-inline="no-display-inline" id="H593786EA132B4405BFAB725328E6F911" style="OLC">
<subparagraph id="HBE4DEBB78B3E4DC697F22C7B78273667"><enum>(E)</enum><text>for fiscal year 2013, reducing the amount calculated under subparagraphs (A) through (D) by $24,000,000,000.</text></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection>
<subsection id="HD9D8934886004EB7BF6BC5AF0A85328A"><enum>(b)</enum><header>After session sequester</header><text>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.</text></subsection>
<subsection id="HA74C07BBDB1A42468A11C9FC60DB348F"><enum>(c)</enum><header>Postponement of Budget Control Act sequester for fiscal year 2013</header><text display-inline="yes-display-inline">Section 251A of the Balanced Budget and Emergency Deficit Control Act of 1985 is amended—</text>
<paragraph id="H8207483538A643A08A71F0C3C7A9BA13"><enum>(1)</enum><text>in paragraph (4), by striking <quote>January 2, 2013</quote> and inserting <quote>March 1, 2013</quote>; and</text></paragraph>
<paragraph id="H705B291827534014BDBEB8B57CD3F26E"><enum>(2)</enum><text>in paragraph (7)(A), by striking <quote>January 2, 2013</quote> and inserting <quote>March 1, 2013</quote>.</text></paragraph></subsection>
<subsection id="HEEB88AF4268A4A3592DDE65C1F80B0DE"><enum>(d)</enum><header>Additional adjustments</header>
<paragraph id="H3C0B7946615448DEB10B7727AECA7E4B"><enum>(1)</enum><header>Section 251</header><text>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:</text>
<quoted-block display-inline="no-display-inline" id="HB01BB291EEF74AC3A5EEE4B100248BCA" style="OLC">
<paragraph id="H37B017EA9E5C4A8C87AC09C1C09359ED"><enum>(2)</enum><text>for fiscal year 2013—</text>
<subparagraph id="HFBD39AC09EB14A53A8640BA374D43D81"><enum>(A)</enum><text>for the security category, as defined in section 250(c)(4)(B), $684,000,000,000 in budget authority; and</text></subparagraph>
<subparagraph id="HBD686465DA9A4168AF3E5FCAFA04091C"><enum>(B)</enum><text>for the nonsecurity category, as defined in section 250(c)(4)(A), $359,000,000,000 in budget authority;</text></subparagraph></paragraph>
<paragraph commented="no" id="HD36D0C94A46544B2BA2984FD819A1610"><enum>(3)</enum><text>for fiscal year 2014—</text>
<subparagraph commented="no" id="HC9E8C505A800461EBE4DC9F5A6640F25"><enum>(A)</enum><text>for the security category, $552,000,000,000 in budget authority; and</text></subparagraph>
<subparagraph commented="no" id="H4F99D9C71D424A6FAF205406D4FDADB3"><enum>(B)</enum><text>for the nonsecurity category, $506,000,000,000 in budget authority;</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></paragraph></subsection>
<subsection id="HC25A9286991740B1A4E2E4D4A1E525FC"><enum>(e)</enum><header>2013 sequester</header><text display-inline="yes-display-inline">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:</text>
<quoted-block display-inline="no-display-inline" id="H4DDB0FAB52814F518115FB6E85DE50F5" style="OLC">
<paragraph id="HF29D75616D3D42D39CB8C7C9336FAFEC"><enum>(2)</enum><text>For fiscal year 2013—</text>
<subparagraph id="H1181FE9C5DB54543A87973AE19A69BE3"><enum>(A)</enum><text>for the security category, $544,000,000,000 in budget authority; and</text></subparagraph>
<subparagraph id="HDD17D31766BB42D780031F0F0D886C1A"><enum>(B)</enum><text>for the nonsecurity category, $499,000,000,000 in budget authority;</text></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection></section>
<section id="HAD7B7F71E8D84E41BEE3E9D8A79ADD72"><enum>902.</enum><header>Amounts in applicable retirement plans may be transferred to designated Roth accounts without distribution</header>
<subsection id="H38AFB972D260475DA56978E04FA66CFD"><enum>(a)</enum><header>In general</header><text>Section 402A(c)(4) is amended by adding at the end the following:</text>
<quoted-block display-inline="no-display-inline" id="H7F5F5964C9B74E1CA6A02BD6C49688DF" style="OLC">
<subparagraph id="HB0BACE61175A476298CA027C95BDF4AF"><enum>(E)</enum><header>Special rule for certain transfers</header><text>In the case of an applicable retirement plan which includes a qualified Roth contribution program—</text>
<clause id="H874035153167460D9DD300C4C0015AD3"><enum>(i)</enum><text>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,</text></clause>
<clause id="HACEA5CB21BEF4442AAE79A5B8BD3C3B3"><enum>(ii)</enum><text>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</text></clause>
<clause id="HF4763C7B40E8489FA636AF9E038C622D"><enum>(iii)</enum><text>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.</text></clause></subparagraph><after-quoted-block>.</after-quoted-block></quoted-block></subsection>
<subsection id="HB269290276914A718B56C6214105D54B"><enum>(b)</enum><header>Effective date</header><text>The amendment made by this section shall apply to transfers after December 31, 2012, in taxable years ending after such date.</text></subsection></section></subtitle>
<subtitle id="HE3125E44ED0F407CB5E002E07101588F"><enum>B</enum><header>Budgetary effects</header>
<section commented="no" display-inline="no-display-inline" id="H852132353EBB4485A87625C74B443CDC" section-type="subsequent-section"><enum>911.</enum><header display-inline="yes-display-inline">Budgetary effects</header>
<subsection commented="no" display-inline="no-display-inline" id="HF18A5C7516894E3A8980E3E1F7EECD16"><enum>(a)</enum><header display-inline="yes-display-inline">PAYGO Scorecard</header><text display-inline="yes-display-inline">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.</text></subsection>
<subsection commented="no" display-inline="no-display-inline" id="HD686B09B74B64CF284C72D57C161E1F8"><enum>(b)</enum><header display-inline="yes-display-inline">Senate PAYGO Scorecard</header><text display-inline="yes-display-inline">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).</text></subsection></section></subtitle>
Speaker of the House of Representatives.Vice President of the United States and President of the Senate.