[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2591 Enrolled Bill (ENR)]

        H.R.2591

                     One Hundred Thirteenth Congress

                                 of the

                        United States of America


                          AT THE SECOND SESSION

           Begun and held at the City of Washington on Friday,
           the third day of January, two thousand and fourteen


                                 An Act


 
 To amend certain provisions of the FAA Modernization and Reform Act of 
                                  2012.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,
SECTION 1. ROLLOVER OF AMOUNTS RECEIVED IN AIRLINE CARRIER BANKRUPTCY.
    (a) Extension of Time To File Claim for Refund.--Section 1106(a)(3) 
of the FAA Modernization and Reform Act of 2012 (26 U.S.C. 408 note) is 
amended by striking ``2013'' and inserting ``2015''.
    (b) Definitions and Special Rules.--Section 1106(c) of such Act is 
amended--
        (1) in paragraph (1)(A)(i) by inserting ``or filed on November 
    29, 2011,'' after ``2007,''; and
        (2) in paragraph (2)(B)--
            (A) by striking ``terminated or'' and inserting 
        ``terminated,''; and
            (B) by inserting ``, or was frozen effective November 1, 
        2012'' after ``Pension Protection Act of 2006''.

                               Speaker of the House of Representatives.

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