1.Short title; table of
contents
(a)This Act may be cited
as the Trade Extenders Act of
2011
.
(b)The table of contents for this Act is as follows:
Sec. 1. Short title; table of
contents.
TITLE I—Trade Adjustment Assistance and health coverage
improvement
Subtitle A—Extension of Trade Adjustment
Assistance
Sec. 101. Extension of Trade Adjustment Assistance.
Sec. 102. Merit staffing for State administration of Trade
Adjustment Assistance.
Subtitle B—Health coverage improvement
Sec. 111. Improvement of the affordability of the
credit.
Sec. 112. Payment for the monthly premiums paid prior to
commencement of the advance payments of credit.
Sec. 113. TAA recipients not enrolled in training programs
eligible for credit.
Sec. 114. TAA pre-certification period rule for purposes of
determining whether there is a 63-day lapse in creditable coverage.
Sec. 115. Continued qualification of family members after
certain events.
Sec. 116. Extension of COBRA benefits for certain TAA-eligible
individuals and PBGC recipients.
Sec. 117. Addition of coverage through voluntary employees'
beneficiary associations.
Sec. 118. Notice requirements.
TITLE II—Generalized System of Preferences and Andean Trade
Preference Act
Sec. 201. Extension of Generalized System of
Preferences.
Sec. 202. Ineligibility of certain sleeping bags for
preferential treatment under the Generalized System of Preferences.
Sec. 203. Extension of Andean Trade Preference Act.
TITLE III—Offsets
Sec. 301. Customs user fees.
Sec. 302. Time for payment of corporate estimated
taxes.
TITLE IV—Budgetary effects
Sec. 401. Compliance with PAYGO.
<enum>I</enum><header>Trade
Adjustment Assistance and health coverage improvement</header>
<subtitle id="H3086251B43304BA2A15A765F0BE84C09"><enum>A</enum><header>Extension of Trade
Adjustment Assistance</header>
<section id="H96B148505EB24BF38954F86F537F39E8" section-type="subsequent-section"><enum>101.</enum><header>Extension of Trade
Adjustment Assistance</header>
<subsection id="HDA634A600E8A411993B34BC7CF9D6B5F"><enum>(a)</enum><header>In
general</header><text>Section 1893(a) of the Trade and Globalization Adjustment
Assistance Act of 2009 (Public Law 111–5; 123 Stat. 422) is amended by striking
<quote>Febrary 13, 2011</quote> each place it appears and inserting <quote>July
1, 2012</quote>.</text>
</subsection><subsection id="HC15FB57BAF2D4ACCA778E813FFFCE017"><enum>(b)</enum><header>Application of
prior law</header><text>Section 1893(b) of the Trade and Globalization
Adjustment Assistance Act of 2009 (Public Law 111–5; 123 Stat. 422 (19 U.S.C.
2271 note prec.)) is amended to read as follows:</text>
<quoted-block display-inline="no-display-inline" id="HAF3A01F3D10D4294923FD00507EE7FDD" style="OLC">
<subsection id="H99CDD572E0C6499184A43D7964304EE9"><enum>(b)</enum><header>Application of
prior law</header><text>Chapters 2, 3, 4, 5, and 6 of title II of the Trade Act
of 1974 (19 U.S.C. 2271 et seq.) shall be applied and administered beginning
July 1, 2012, as if the amendments made by this subtitle (other than part VI)
had never been enacted, except that in applying and administering such
chapters—</text>
<paragraph id="H3EB52E9E7CD1454AA3290C2028F5534F"><enum>(1)</enum><text>section 245 of
that Act shall be applied and administered by substituting <quote>June 30,
2013</quote> for <quote>December 31, 2007</quote>;</text>
</paragraph><paragraph id="H9A6C2584FD6745BA81EAA1CF65C916B7"><enum>(2)</enum><text>section 246(b)(1)
of that Act shall be applied and administered by substituting <quote>June 30,
2013</quote> for <quote>the date that is 5 years</quote> and all that follows
through <quote>State</quote>;</text>
</paragraph><paragraph commented="no" id="H5F796AD1210F447A8A718AAFD0547759"><enum>(3)</enum><text>section 256(b) of
that Act shall be applied and administered by substituting <quote>the 1-year
period beginning July 1, 2012, and ending June 30, 2013,</quote> for
<quote>each of fiscal years 2003 through 2007, and $4,000,000 for the 3-month
period beginning on October 1, 2007,</quote>;</text>
</paragraph><paragraph commented="no" id="HC9D666BFE00B4EA2835C6ACEAB9AB782"><enum>(4)</enum><text>section 298(a) of
that Act shall be applied and administered by substituting <quote>the 1-year
period beginning July 1, 2012, and ending June 30, 2013</quote> for <quote>each
of the fiscal years</quote> and all that follows through <quote>October 1,
2007</quote>; and</text>
</paragraph><paragraph id="HCCA1F0522623496A8FFE29E24B033E49"><enum>(5)</enum><text>subject to
subsection (a)(2), section 285 of that Act shall be applied and
administered—</text>
<subparagraph id="HD68DF35E4B2A4085A2D643EF761C57BF"><enum>(A)</enum><text display-inline="yes-display-inline">in subsection (a), by substituting
<quote>June 30, 2013</quote> for <quote>December 31, 2007</quote> each place it
appears; and</text>
</subparagraph><subparagraph id="H54DF33A67CEF4895AB31166E4C9A3EF6"><enum>(B)</enum><text>by applying and
administering subsection (b) as if it read as follows:</text>
<quoted-block display-inline="no-display-inline" id="HF7C8AC2ABE52480E808FD588EEFC46A1" style="OLC">
<subsection id="HC5B18392CBFE40858A51EAE9DC5523F5"><enum>(b)</enum><header>Other
assistance</header>
<paragraph id="HB32F518F212E41709C3BBA17FD8EA017"><enum>(1)</enum><header>Assistance for
firms</header>
<subparagraph id="H115E7CAE1EB94AD18356FC60DA1B5CEE"><enum>(A)</enum><header>In
general</header><text>Except as provided in subparagraph (B), assistance may
not be provided under chapter 3 after June 30, 2013.</text>
</subparagraph><subparagraph id="H68800118423F4414A2FD6C2FBD6A06BE"><enum>(B)</enum><header>Exception</header><text display-inline="yes-display-inline">Notwithstanding subparagraph (A), any
assistance approved under chapter 3 on or before June 30, 2013, may be
provided—</text>
<clause id="HD719DF689A944A89852AED0E8461E413"><enum>(i)</enum><text>to the extent
funds are available pursuant to such chapter for such purpose; and</text>
</clause><clause id="H4F0E94A6413F4032B1F66886F52588B9"><enum>(ii)</enum><text>to the extent the
recipient of the assistance is otherwise eligible to receive such
assistance.</text>
</clause></subparagraph></paragraph><paragraph id="H1BB5D1F8814B4F4BB2A6B47F73E3B4E9"><enum>(2)</enum><header>Farmers</header>
<subparagraph id="H2EC857003E0C4779AF08E7412F764D80"><enum>(A)</enum><header>In
general</header><text display-inline="yes-display-inline">Except as provided in
subparagraph (B), assistance may not be provided under chapter 6 after June 30,
2013.</text>
</subparagraph><subparagraph id="H8593BEEEC1A74E6B90C76380AE2B1922"><enum>(B)</enum><header>Exception</header><text display-inline="yes-display-inline">Notwithstanding subparagraph (A), any
assistance approved under chapter 6 on or before June 30, 2013, may be
provided—</text>
<clause id="H39B039914AFA467DB1AA8A269A9404C4"><enum>(i)</enum><text>to the extent
funds are available pursuant to such chapter for such purpose; and</text>
</clause><clause id="HC0A260BB8EDF402FA01F5BEE220831C8"><enum>(ii)</enum><text>to the extent the
recipient of the assistance is otherwise eligible to receive such
assistance.</text>
</clause></subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block>
</subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection id="H86E9CD3D000C4CBF87CCE36392F8C5F6"><enum>(c)</enum><header>Conforming
amendments</header>
<paragraph id="H0BF111995C14497FAA63C6178038F94F"><enum>(1)</enum><text>Section
236(a)(2)(A) of the Trade Act of 1974 (19 U.S.C. 2296(a)(2)(A)) is amended by
striking clauses (i) and (ii) and inserting the following:</text>
<quoted-block display-inline="no-display-inline" id="idFA99F11F25A342A8973CE1462995D5C8" style="OLC">
<clause id="IDC834B866BF3647159B7F835BB18245A8" indent="up2"><enum>(i)</enum><text>$575,000,000 for each of the fiscal
years 2010 and 2011; and</text>
</clause><clause id="ID252334E3F52940B29F420B3EC76FB561" indent="up2"><enum>(ii)</enum><text>$431,250,000 for the 9-month period
beginning October 1, 2011, and ending June 30,
2012.</text>
</clause><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph><paragraph id="HD9802E13591C4446B6A23FFBCC8AB53B"><enum>(2)</enum><text>Section 245(a) of
the Trade Act of 1974 (19 U.S.C. 2317(a)) is amended by striking
<quote>February 12, 2011</quote> and inserting <quote>June 30,
2012</quote>.</text>
</paragraph><paragraph commented="no" id="HA08E3A0CA07740869D31561CD82FCF93"><enum>(3)</enum><text display-inline="yes-display-inline">Section 246(b)(1) of the Trade Act of 1974
(19 U.S.C. 2318(b)(1)) is amended by striking <quote>February 12, 2011</quote>
and inserting <quote>June 30, 2012</quote>.</text>
</paragraph><paragraph id="H326625FE0E164363AE1AC56E53C0BC4E"><enum>(4)</enum><text>Section 255 of the
Trade Act of 1974 (19 U.S.C. 2345) is amended—</text>
<subparagraph id="id64C19DE4803B42CC89855BE701A179DD"><enum>(A)</enum><text>by redesignating
subsection (b) as subsection (c); and</text>
</subparagraph><subparagraph id="id3D4AABBC6902403894A00DE9D2035E51"><enum>(B)</enum><text>by striking
subsection (a) and inserting the following:</text>
<quoted-block display-inline="no-display-inline" id="id37432FD734C8409FA3B88783222AE9A5" style="OLC">
<subsection commented="no" display-inline="no-display-inline" id="ID536B18C44A7B477199191110F434BC60"><enum>(a)</enum><header display-inline="yes-display-inline">In general</header><text display-inline="yes-display-inline">There are authorized to be appropriated to
the Secretary to carry out the provisions of this chapter—</text>
<paragraph commented="no" display-inline="no-display-inline" id="id11289A13E76E42FAA619AC1E2714BE70"><enum>(1)</enum><text display-inline="yes-display-inline">$50,000,000 for each of the fiscal years
2010 and 2011; and</text>
</paragraph><paragraph commented="no" display-inline="no-display-inline" id="idBF555E793ED14AA3BAC100ADEC95F57B"><enum>(2)</enum><text display-inline="yes-display-inline">$37,500,000 for the 9-month period
beginning October 1, 2011, and ending June 30, 2012.</text>
</paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="idB3699991346E4EDCA3982569663D111F"><enum>(b)</enum><header>Availability of
amounts</header><text display-inline="yes-display-inline">Amounts appropriated
pursuant to this section shall—</text>
<paragraph commented="no" display-inline="no-display-inline" id="ID9C7EE604B45348E988E8549B1E705E8E"><enum>(1)</enum><text>be available to
provide adjustment assistance to firms that file a petition for such assistance
pursuant to this chapter on or before June 30, 2012; and</text>
</paragraph><paragraph commented="no" display-inline="no-display-inline" id="ID43910549D98F49589E21AD7704BB00D8"><enum>(2)</enum><text>otherwise remain
available until
expended.</text>
</paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block>
</subparagraph></paragraph><paragraph id="HCF57281CC5EC4E58BEFD8BEA5506B1ED"><enum>(5)</enum><text>Section 275(f) of
the Trade Act of 1974 (19 U.S.C. 2371d(f)) is amended by striking
<quote>December 15 in each of the calendar years 2009 through</quote> and
inserting <quote>December 15, 2009,</quote>.</text>
</paragraph><paragraph id="HD51881727108490C9091CB7FF8945B9F"><enum>(6)</enum><text>Section 276(c)(2)
of the Trade Act of 1974 (19 U.S.C. 2371e(c)(2)) is amended by striking
subparagraphs (A) and (B) and inserting the following:</text>
<quoted-block display-inline="no-display-inline" id="id3D2BE12528FB40CD92FFB242F538CD03" style="OLC">
<subparagraph id="ID9F1768F01345438699470923A54C42A9"><enum>(A)</enum><text>$25,000,000 for
each of the fiscal years 2010 and 2011; and</text>
</subparagraph><subparagraph id="IDCB7A33577D7744BCA8ED91CA0D226BE9"><enum>(B)</enum><text>$18,750,000 for
the 9-month period beginning October 1, 2011, and ending June 30,
2012.</text>
</subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph><paragraph id="HB687712A489C418BB2185500A49BA43D"><enum>(7)</enum><text>Section 277(c) of
the Trade Act of 1974 (19 U.S.C. 2371f(c)) is amended—</text>
<subparagraph id="HD29FEA2B698144CDB94412D01E66CA3B"><enum>(A)</enum><text>in paragraph (1),
by striking subparagraphs (A) and (B) and inserting the following:</text>
<quoted-block display-inline="no-display-inline" id="id59A31EBE0A7245C6952AF9BDB3D604F6" style="OLC">
<subparagraph id="IDB1BEAF88CFC94E5C9C48869EB1009865"><enum>(A)</enum><text>$150,000,000 for
each of the fiscal years 2010 and 2011; and</text>
</subparagraph><subparagraph id="ID0ADE4622C96F4BB2BDF845546F0F346B"><enum>(B)</enum><text>$112,500,000 for
the 9-month period beginning October 1, 2011, and ending June 30,
2012.</text>
</subparagraph><after-quoted-block>;
and</after-quoted-block></quoted-block>
</subparagraph><subparagraph id="H86DE32FAB5B64DB2BD749FDCF7C8C370"><enum>(B)</enum><text display-inline="yes-display-inline">in paragraph (2)(A), by striking
<quote>February 12, 2011</quote> and inserting <quote>June 30,
2012</quote>.</text>
</subparagraph></paragraph><paragraph commented="no" id="HB4451B4A478449BD922034D716B39974"><enum>(8)</enum><text>Section 278(e) of
the Trade Act of 1974 (19 U.S.C. 2372(e)) is amended by striking
<quote>December 15 in each of the calendar years 2009 through</quote> and
inserting <quote>December 15, 2009,</quote>.</text>
</paragraph><paragraph commented="no" id="H15C46BD98EB6496DBBC2EEABB1C90A1F"><enum>(9)</enum><text display-inline="yes-display-inline">Section 279A(h)(2) of the Trade Act of 1974
(19 U.S.C. 2373(h)(2)) is amended by striking <quote>December 15 in each of the
calendar years 2009 through</quote> and inserting <quote>December 15,
2009,</quote>.</text>
</paragraph><paragraph id="H6A137AF8C7AE4690B4098C1B198670F1"><enum>(10)</enum><text>Section
279B(a)(1) of the Trade Act of 1974 (19 U.S.C. 2373a(a)(1)) is amended by
striking subparagraphs (A) and (B) and inserting the following:</text>
<quoted-block display-inline="no-display-inline" id="idAA7E1F335E304E6E923F2914AEBC2B33" style="OLC">
<subparagraph id="ID3255D7C725B84E80AEFD714F5525F837"><enum>(A)</enum><text>$40,000,000 for
each of the fiscal years 2010 and 2011; and</text>
</subparagraph><subparagraph id="ID961608A7DD5D4486B926F381F759F445"><enum>(B)</enum><text>$30,000,000 for
the 9-month period beginning October 1, 2011, and ending June 30,
2012.</text>
</subparagraph><after-quoted-block>.</after-quoted-block></quoted-block>
</paragraph><paragraph id="H4272DDBED6BD4A0190D84C9BD62D68D1"><enum>(11)</enum><text display-inline="yes-display-inline">Section 285 of the Trade Act of 1974 (19
U.S.C. 2271 note) is amended by striking <quote>February 12, 2011</quote> each
place it appears and inserting <quote>June 30, 2012</quote>.</text>
</paragraph><paragraph id="H66BC3C70DC5E4900B1D384112B090738"><enum>(12)</enum><text>Section 298(a) of
the Trade Act of 1974 (19 U.S.C. 2401g(a)) is amended—</text>
<subparagraph id="id31CEACAF75514B46B640CA44FDF5A87A"><enum>(A)</enum><text>by striking
<quote>not to exceed $10,400,000 for the 6-week period beginning January 1,
2011, and ending February 12, 2011,</quote>;</text>
</subparagraph><subparagraph id="id61F636C96FEA4AC784615CD0BAA02144"><enum>(B)</enum><text>by striking the
end period and inserting <quote>—</quote>; and</text>
</subparagraph><subparagraph id="id07B3F6BCD20A4BAEB73300C422AA12A5"><enum>(C)</enum><text>by adding at the
end the following:</text>
<quoted-block display-inline="no-display-inline" id="id178FED311F31472CA9CE550BDCBA24FD" style="OLC">
<paragraph id="id78DC9F19E17A49519840716D67D7C933"><enum>(1)</enum><text>$90,000,000 for
each of the fiscal years 2010 and 2011; and</text>
</paragraph><paragraph id="id3BEA5263757440B3911AF1F03F93ED71"><enum>(2)</enum><text>$67,500,000 for
the 9-month period beginning October 1, 2011, and ending June 30,
2012.</text>
</paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subparagraph></paragraph></subsection><subsection id="H9C9828ACA8444A48B62933E522F2172F"><enum>(d)</enum><header>Effective
date</header><text>The amendments made by this section shall take effect on
February 12, 2011.</text>
</subsection></section><section commented="no" id="H62B14E7A5935438D9963BA96B7505C5C"><enum>102.</enum><header>Merit staffing
for State administration of Trade Adjustment Assistance</header>
<subsection commented="no" id="idB4C9CACE13C5474B9EFDD16D3C47751D"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">Section 102(a) of the
Omnibus Trade Act of 2010 (Public Law 111–344) is amended by striking
<quote>February 12, 2011</quote> and inserting <quote>June 30,
2012</quote>.</text>
</subsection><subsection commented="no" id="id5F8241030E9C407DAB9F0236F5A2D082"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall take effect on
February 12, 2011.</text>
</subsection></section></subtitle><subtitle id="HF375C35C2D604C6E9209C08F4213A17E"><enum>B</enum><header>Health coverage
improvement</header>
<section id="HF1A3F53BF1E14AF68B07DE8DC18044BB"><enum>111.</enum><header>Improvement of
the affordability of the credit</header>
<subsection id="H340B5324FE7B458691A314A261376841"><enum>(a)</enum><header>In
general</header><text>Section 35(a) of the Internal Revenue Code of 1986 is
amended by striking <quote>February 13, 2011</quote> and inserting <quote>July
1, 2012</quote>.</text>
</subsection><subsection id="HE246FD90498C421891C6D537021FD228"><enum>(b)</enum><header>Conforming
amendment</header><text>Section 7527(b) of such Code is amended by striking
<quote>February 13, 2011</quote> and inserting <quote>July 1,
2012</quote>.</text>
</subsection><subsection commented="no" id="H8A551099A8E54E08A6A1FB57F6CB3DBA"><enum>(c)</enum><header>Effective
date</header><text>The amendments made by this section shall apply to coverage
months beginning after February 12, 2011.</text>
</subsection></section><section id="H8C8A3219EDB74A9CAB8357A2630D9696"><enum>112.</enum><header>Payment for the
monthly premiums paid prior to commencement of the advance payments of
credit</header>
<subsection id="HF5DB990031E8426F977969609CA5946F"><enum>(a)</enum><header>In
general</header><text>Section 7527(e) of the Internal Revenue Code of 1986 is
amended by striking <quote>February 13, 2011</quote> and inserting <quote>July
1, 2012</quote>.</text>
</subsection><subsection id="H6F2B2ED671CF49EE8FC9F79B1BDC75EE"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to coverage
months beginning after February 12, 2011.</text>
</subsection></section><section id="H091942D831744E55984B4235990F9986"><enum>113.</enum><header>TAA recipients
not enrolled in training programs eligible for credit</header>
<subsection id="H5E3F64D7792E4ACBAB16AE3FFCEDFA18"><enum>(a)</enum><header>In
general</header><text>Section 35(c)(2)(B) of the Internal Revenue Code of 1986
is amended by striking <quote>February 13, 2011</quote> and inserting
<quote>July 1, 2012</quote>.</text>
</subsection><subsection id="H5220FAB480BE47C18C70F92F54E3BDD1"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to coverage
months beginning after February 12, 2011.</text>
</subsection></section><section id="HE2BFE6B2967C4BF6BC78F2DE17840F62"><enum>114.</enum><header>TAA
pre-certification period rule for purposes of determining whether there is a
63-day lapse in creditable coverage</header>
<subsection id="H4852D94F15314111A43FFC3CDF7B2775"><enum>(a)</enum><header>IRC
amendment</header><text>Section 9801(c)(2)(D) of the Internal Revenue Code of
1986 is amended by striking <quote>February 13, 2011</quote> and inserting
<quote>July 1, 2012</quote>.</text>
</subsection><subsection id="H6156B32CBBE04509A0C92E916EA29915"><enum>(b)</enum><header>ERISA
amendment</header><text>Section 701(c)(2)(C) of the Employee Retirement Income
Security Act of 1974 (29 U.S.C. 1181(c)(2)(C)) is amended by striking
<quote>February 13, 2011</quote> and inserting <quote>July 1,
2012</quote>.</text>
</subsection><subsection id="H0B23D795FA684C4AA374569E94C3373E"><enum>(c)</enum><header>PHSA
amendment</header><text>Section 2701(c)(2)(C) of the Public Health Service Act
(as in effect for plan years beginning before January 1, 2014 (42 U.S.C. 300gg
note)) is amended by striking <quote>February 13, 2011</quote> and inserting
<quote>July 1, 2012</quote>.</text>
</subsection><subsection id="H8680508F27F94EACBF45475BBD6CA8BC"><enum>(d)</enum><header>Effective
date</header><text>The amendments made by this section shall apply to plan
years beginning after February 12, 2011.</text>
</subsection></section><section id="H89E52BA80984413BBD2B384F393F82BA"><enum>115.</enum><header>Continued
qualification of family members after certain events</header>
<subsection id="HEFA0633DBC624DABB04B39DB9505768D"><enum>(a)</enum><header>In
general</header><text display-inline="yes-display-inline">Section 35(g)(9) of
the Internal Revenue Code of 1986, as added by section 1899E(a) of the American
Recovery and Reinvestment Tax Act of 2009 (relating to continued qualification
of family members after certain events), is amended by striking <quote>February
13, 2011</quote> and inserting <quote>July 1, 2012</quote>.</text>
</subsection><subsection id="H12CA57C102B843BC911783AE14EE7EC2"><enum>(b)</enum><header>Conforming
amendment</header><text>Section 173(f)(8) of the Workforce Investment Act of
1998 (29 U.S.C. 2918(f)(8)) is amended by striking <quote>February 13,
2011</quote> and inserting <quote>July 1, 2012</quote>.</text>
</subsection><subsection id="HDEB455805F3D44FEA769ED8864A888EC"><enum>(c)</enum><header>Effective
date</header><text>The amendments made by this section shall apply to months
beginning after February 12, 2011.</text>
</subsection></section><section id="HF4D7D7518911496A830F035F69C33FDE"><enum>116.</enum><header>Extension of
COBRA benefits for certain TAA-eligible individuals and PBGC
recipients</header>
<subsection id="H0E6AB189E7B64359835A12C75EA53B1A"><enum>(a)</enum><header>ERISA
amendments</header>
<paragraph id="H97B1DDFD615647DEBF2B719B70BC25DC"><enum>(1)</enum><header>PBGC
recipients</header><text>Section 602(2)(A)(v) of the Employee Retirement Income
Security Act of 1974 (29 U.S.C. 1162(2)(A)(v)) is amended by striking
<quote>February 12, 2011</quote> and inserting <quote>June 30,
2012</quote>.</text>
</paragraph><paragraph id="H8018E59DA645478196F4F24BC397F3B4"><enum>(2)</enum><header>TAA-eligible
individuals</header><text>Section 602(2)(A)(vi) of such Act (29 U.S.C.
1162(2)(A)(vi)) is amended by striking <quote>February 12, 2011</quote> and
inserting <quote>June 30, 2012</quote>.</text>
</paragraph></subsection><subsection id="HF8522D270EA3447F8AC57F98C74ABBD2"><enum>(b)</enum><header>IRC
amendments</header>
<paragraph id="H9EC8E5221A1846CE92C8BCB4B3B5B20D"><enum>(1)</enum><header>PBGC
recipients</header><text>Section 4980B(f)(2)(B)(i)(V) of the Internal Revenue
Code of 1986 is amended by striking <quote>February 12, 2011</quote> and
inserting <quote>June 30, 2012</quote>.</text>
</paragraph><paragraph id="HFEA95BD8F7F1492E95DC7852CEF2031B"><enum>(2)</enum><header>TAA-eligible
individuals</header><text>Section 4980B(f)(2)(B)(i)(VI) of such Code is amended
by striking <quote>February 12, 2011</quote> and inserting <quote>June 30,
2012</quote>.</text>
</paragraph></subsection><subsection id="HCB14268C97C64CD3B68C49AA333DC002"><enum>(c)</enum><header>PHSA
amendments</header><text>Section 2202(2)(A)(iv) of the Public Health Service
Act (42 U.S.C. 300bb–2(2)(A)(iv)) is amended by striking <quote>February 12,
2011</quote> and inserting <quote>June 30, 2012</quote>.</text>
</subsection><subsection id="H13572E3AAE1C47358D7B8AFC5C7AEF5C"><enum>(d)</enum><header>Effective
date</header><text>The amendments made by this section shall apply to periods
of coverage which would (without regard to the amendments made by this section)
end on or after February 13, 2011.</text>
</subsection></section><section id="HF86950A57284438A90532CFCCEC10109"><enum>117.</enum><header>Addition of
coverage through voluntary employees' beneficiary associations</header>
<subsection id="H742DB1F77EC543E0AA9A2ABCF19AE509"><enum>(a)</enum><header>In
general</header><text>Section 35(e)(1)(K) of the Internal Revenue Code of 1986
is amended by striking <quote>February 13, 2012</quote> and inserting
<quote>July 1, 2012</quote>.</text>
</subsection><subsection id="H9BDAD868805848F5A314F4B2B0130317"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to coverage
months beginning after February 12, 2011.</text>
</subsection></section><section id="H3FCA7DDB317144EEB6DFE9B7C243E041"><enum>118.</enum><header>Notice
requirements</header>
<subsection id="H9D81B00FFFE24750A99088489F6E11BA"><enum>(a)</enum><header>In
general</header><text>Section 7527(d)(2) of the Internal Revenue Code of 1986
is amended by striking <quote>February 13, 2011</quote> and inserting
<quote>July 1, 2012</quote>.</text>
</subsection><subsection commented="no" display-inline="no-display-inline" id="H13010EAAD56348A18C5102986147C966"><enum>(b)</enum><header>Effective
date</header><text>The amendment made by this section shall apply to
certificates issued after February 12, 2011.</text>
</subsection></section></subtitle><enum>II</enum><header>Generalized
System of Preferences and Andean Trade Preference Act</header>
<section id="HD29F4781769242DE9564B94EC769EAAA" section-type="subsequent-section"><enum>201.</enum><header>Extension of
Generalized System of Preferences</header>
<subsection id="H54A5C8DD10CC47C08E1A3AD378687D26"><enum>(a)</enum><header>Extension</header><text display-inline="yes-display-inline">Section 505 of the Trade Act of 1974 (19
U.S.C. 2465) is amended by striking <quote>December 31, 2010</quote> and
inserting <quote>June 30, 2012</quote>.</text>
</subsection><subsection id="H1CE2BD86AF684A1896F0CF93BBC08099"><enum>(b)</enum><header>Effective
date</header>
<paragraph id="id595B12652E39409396141E14A2AD8CBD"><enum>(1)</enum><header>In
general</header><text>The amendment made by subsection (a) shall apply to goods
entered on or after the 15th day after the date of the enactment of this
Act.</text>
</paragraph><paragraph id="idE6666774F66B45F0B51BC0E516FA1A03"><enum>(2)</enum><header>Retroactive
application for certain liquidations and reliquidations</header>
<subparagraph commented="no" display-inline="no-display-inline" id="H3C65C142CD764F5EB5413BF5BFC92FE7"><enum>(A)</enum><header>In
general</header><text>Notwithstanding section 514 of the Tariff Act of 1930 (19
U.S.C. 1514) or any other provision of law and subject to subparagraph (B), any
entry of an article (other than an article described in section 503(b)(5) of
the Trade Act of 1974, as amended by section 202(a) of this Act) to which
duty-free treatment under title V of the Trade Act of 1974 would have applied
if the entry had been made on December 31, 2010, that was made—</text>
<clause commented="no" id="H5A6367B19E1548C4B5B8BE4D06835D53"><enum>(i)</enum><text>after December 31,
2010; and</text>
</clause><clause commented="no" id="id329EBDEBF69E4D9ABF9BD75509179812"><enum>(ii)</enum><text>before the 15th
day after the date of the enactment of this Act,</text>
</clause><continuation-text commented="no" continuation-text-level="subparagraph">shall be liquidated or
reliquidated as though such entry occurred on the date that is 15 days after
the date of the enactment of this Act.</continuation-text></subparagraph><subparagraph id="HF689ACECD96841288C6A87EF5573F40C"><enum>(B)</enum><header>Requests</header><text>A
liquidation or reliquidation may be made under subparagraph (A) with respect to
an entry only if a request therefor is filed with U.S. Customs and Border
Protection not later than 180 days after the date of the enactment of this Act
that contains sufficient information to enable U.S. Customs and Border
Protection—</text>
<clause id="H010E5867C33B49C787343F6E35DE1B39"><enum>(i)</enum><text>to
locate the entry; or</text>
</clause><clause id="HCC38F9C033E44A2AA2185877A9B5DECE"><enum>(ii)</enum><text>to
reconstruct the entry if it cannot be located.</text>
</clause></subparagraph><subparagraph id="HE374738F42F645B59FE72D645683D7BB"><enum>(C)</enum><header>Payment of
amounts owed</header><text>Any amounts owed by the United States pursuant to
the liquidation or reliquidation of an entry of an article under subparagraph
(A) shall be paid, without interest, not later than 90 days after the date of
the liquidation or reliquidation (as the case may be).</text>
</subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="H8F7E55A4B0C14623B5F60C2BC33D5813"><enum>(3)</enum><header>Definition</header><text>As
used in this subsection, the term <term>entry</term> includes a withdrawal from
warehouse for consumption.</text>
</paragraph></subsection></section><section id="idC3B4DED6753D42D286BC5196C81A4792" section-type="subsequent-section"><enum>202.</enum><header>Ineligibility of
certain sleeping bags for preferential treatment under the Generalized System
of Preferences</header>
<subsection id="ID384a40a7fdba4fc0b6fd402d5a5e833b"><enum>(a)</enum><header>In
general</header><text>Section 503(b) of the Trade Act of 1974 (19 U.S.C.
2463(b)) is amended by adding at the end the following:</text>
<quoted-block display-inline="no-display-inline" id="idB8CA3218A707442C8E981C8B7F811926" style="OLC">
<paragraph id="idC2C6F04054AD467683F1DC53F75098E8"><enum>(5)</enum><header>Certain
sleeping bags</header>
<subparagraph id="idAF7B695FDCDE43968EABC9BB5B0438C8"><enum>(A)</enum><header>In
general</header><text>An article described in subparagraph (B) shall not be an
eligible article for purposes of subsection (a).</text>
</subparagraph><subparagraph id="id5C57A0A4267440838954A288E0CBA4BA"><enum>(B)</enum><header>Article
described</header>
<clause id="id6B9D3CB044AB4861B2AE81E35E3DFD2E"><enum>(i)</enum><header>In
general</header><text>Except as provided in clause (ii), an article described
in this subparagraph is an article that is classifiable under subheading
9404.30.80 of the Harmonized Tariff Schedule of the United States.</text>
</clause><clause id="idF6B94F184A58425088365B0E2CA5E543"><enum>(ii)</enum><header>Exceptions</header>
<subclause id="idD6863F008E574683817E18429D8829E1"><enum>(I)</enum><header>Higher-value
sleeping bags</header><text>An article described in this subparagraph does not
include—</text>
<item id="id501ACB1B3D674FF0BB4A24A7E9E899F3"><enum>(aa)</enum><text>in
2011, any sleeping bag valued at more than $11;</text>
</item><item id="idEB7FEFF4469E444FAEBF9EAD30A4DF67"><enum>(bb)</enum><text>in
2012, any sleeping bag valued at more than $12; or</text>
</item><item id="id6B2C802D1B4B4634821774C464484985"><enum>(cc)</enum><text>in
2013 and any year thereafter, any sleeping bag valued at more than $13.</text>
</item></subclause><subclause id="idC2A1DCD87059437C9D3E014E5F5AF88F"><enum>(II)</enum><header>Kits</header><text>An
article described in this subparagraph does not include any sleeping bag
that—</text>
<item id="id7203CB9140E94452967E75FC53D28FD8"><enum>(aa)</enum><text>contains less
than 1 pound of insulation (fill);</text>
</item><item id="idB395B97CDBA14ACF86AF27A2D9E86DA8"><enum>(bb)</enum><text>is
less than 28 inches wide and less than 60 inches in length;</text>
</item><item id="id6DCB1D2F2C534DAFA7A030BB40D2AAF0"><enum>(cc)</enum><text>is
packaged with at least a backpack and flashlight; and</text>
</item><item id="id0C69771B85C14131AD598758980EB926"><enum>(dd)</enum><text>is
intended to be sold with the items described in item (cc) as a
kit.</text>
</item></subclause></clause></subparagraph></paragraph><after-quoted-block>.</after-quoted-block></quoted-block>
</subsection><subsection commented="no" id="IDba1492d500544e4e800f84c225d51030"><enum>(b)</enum><header>Applicability</header><text>The
amendment made by subsection (a) shall apply to articles entered, or withdrawn
from warehouse for consumption, on or after the 15th day after the date of the
enactment of this Act.</text>
</subsection></section><section id="HAD995541B2254868BE855DBDE8A95474" section-type="subsequent-section"><enum>203.</enum><header>Extension of Andean
Trade Preference Act</header>
<subsection id="HB279B1A7DAED4E5C8471000A7048284F"><enum>(a)</enum><header>Extension</header><text display-inline="yes-display-inline">Section 208(a) of the Andean Trade
Preference Act (19 U.S.C. 3206(a)) is amended—</text>
<paragraph id="H6E0DF91C62F0467B889836EE8E51E336"><enum>(1)</enum><text>in paragraph
(1)(A), by striking <quote>February 12, 2011</quote> and inserting <quote>June
30, 2012</quote>; and</text>
</paragraph><paragraph id="H6F42CBCEE78E4C55940E45C53E889D5C"><enum>(2)</enum><text display-inline="yes-display-inline">in paragraph (2), by striking
<quote>February 12, 2011</quote> and inserting <quote>June 30,
2012</quote>.</text>
</paragraph></subsection><subsection commented="no" id="HB85FEE77930D48ED92959BFB50CA9F83"><enum>(b)</enum><header>Treatment of
certain apparel articles</header><text display-inline="yes-display-inline">Section 204(b)(3) of the Andean Trade
Preference Act (19 U.S.C. 3203(b)(3)) is amended—</text>
<paragraph commented="no" id="H271E5753113440E4AD7112156963FE58"><enum>(1)</enum><text>in subparagraph
(B)—</text>
<subparagraph commented="no" id="HFC2A0D7399BC4434B7E90FF7BE0476E6"><enum>(A)</enum><text>in clause
(iii)—</text>
<clause commented="no" id="H6F69239679CB419EAE71D88974964ED8"><enum>(i)</enum><text display-inline="yes-display-inline">in subclause (II), by striking <quote>8
succeeding 1-year periods</quote> and inserting <quote>9 succeeding 1-year
periods</quote>; and</text>
</clause><clause commented="no" id="HB3CE33D6A01C4326AFE138F79A1998CB"><enum>(ii)</enum><text>in subclause
(III)(bb), by striking <quote>and for the succeeding 3-year period</quote> and
inserting <quote>and for the succeeding 4-year period</quote>; and</text>
</clause></subparagraph><subparagraph commented="no" id="HBA4E508A86EF409BAEEDA4095279A627"><enum>(B)</enum><text>in clause (v)(II),
by striking <quote>7 succeeding 1-year periods</quote> and inserting <quote>8
succeeding 1-year periods</quote>; and</text>
</subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="HDA161940729A4EC9A5FDE48CC4871617"><enum>(2)</enum><text display-inline="yes-display-inline">in subparagraph (E)(ii)(II), by striking
<quote>February 12, 2011</quote> and inserting <quote>June 30,
2012</quote>.</text>
</paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="id07AAD957F9094310A956795ADD0D7AA0"><enum>(c)</enum><header>Effective
date</header><text>The amendments made by this section shall take effect on
February 12, 2011.</text>
</subsection></section><enum>III</enum><header>Offsets</header>
<section commented="no" display-inline="no-display-inline" id="H7127400964664CE0A2B5AAF4A639B7AA"><enum>301.</enum><header>Customs user
fees</header><text display-inline="no-display-inline">Section 13031(j)(3) of
the Consolidated Omnibus Budget Reconciliation Act of 1985 (19 U.S.C.
58c(j)(3)) is amended—</text>
<paragraph commented="no" id="H35A1FD25F41E42D5A33B269C5ABCDAD6"><enum>(1)</enum><text>in subparagraph
(A), by striking <quote>January 7, 2020</quote> and inserting <quote>September
30, 2020</quote>; and</text>
</paragraph><paragraph commented="no" id="H0FA6EFF67059410FB7BE307FF8E25507"><enum>(2)</enum><text>in subparagraph
(B)(i), by striking <quote>January 14, 2020</quote> and inserting
<quote>November 30, 2020</quote>.</text>
</paragraph></section><section commented="no" display-inline="no-display-inline" id="H9DCDD634B1F34B8D8D9CA1182868A24F" section-type="subsequent-section"><enum>302.</enum><header>Time for payment of
corporate estimated taxes</header><text display-inline="no-display-inline">The
percentage under paragraph (2) of section 561 of the Hiring Incentives to
Restore Employment Act in effect on the date of the enactment of this Act is
increased by 4.5 percentage points.</text>
</section><enum>IV</enum><header>Budgetary
effects</header>
<section commented="no" display-inline="no-display-inline" id="H54C155511E3343E58C3D93400819B475" section-type="subsequent-section"><enum>401.</enum><header>Compliance with
PAYGO</header><text display-inline="no-display-inline">The budgetary effects of
this Act, for the purpose of complying with the Statutory Pay-As-You-Go Act of
2010, shall be determined by reference to the latest statement titled
<quote>Budgetary Effects of PAYGO Legislation</quote> for this Act, submitted
for printing in the Congressional Record by the Chairman of the Senate Budget
Committee, provided that such statement has been submitted prior to the vote on
passage.</text>
</section>