[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3979 Engrossed Amendment Senate (EAS)]

                  In the Senate of the United States,

                                                         April 7, 2014.
    Resolved, That the bill from the House of Representatives (H.R. 
3979) entitled ``An Act to amend the Internal Revenue Code of 1986 to 
ensure that emergency services volunteers are not taken into account as 
employees under the shared responsibility requirements contained in the 
Patient Protection and Affordable Care Act.'', do pass with the 
following

                               AMENDMENT:

SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

    (a) Short Title.--This Act may be cited as the ``Emergency 
Unemployment Compensation Extension Act of 2014''.
    (b) Table of Contents.--The table of contents of this Act is as 
follows:

Sec. 1. Short title; table of contents.
Sec. 2. Extension of emergency unemployment compensation program.
Sec. 3. Temporary extension of extended benefit provisions.
Sec. 4. Extension of funding for reemployment services and reemployment 
                            and eligibility assessment activities.
Sec. 5. Additional extended unemployment benefits under the Railroad 
                            Unemployment Insurance Act.
Sec. 6. Flexibility for unemployment program agreements.
Sec. 7. Ending unemployment payments to jobless millionaires and 
                            billionaires.
Sec. 8. GAO study on the use of work suitability requirements in 
                            unemployment insurance programs.
Sec. 9. Funding stabilization.
Sec. 10. Prepayment of certain PBGC premiums.
Sec. 11. Extension of customs user fees.
Sec. 12. Emergency services, government, and certain nonprofit 
                            volunteers.

SEC. 2. EXTENSION OF EMERGENCY UNEMPLOYMENT COMPENSATION PROGRAM.

    (a) Extension.--Section 4007(a)(2) of the Supplemental 
Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 note) is 
amended by striking ``January 1, 2014'' and inserting ``June 1, 2014''.
    (b) Funding.--Section 4004(e)(1) of the Supplemental Appropriations 
Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 note) is amended--
            (1) in subparagraph (I), by striking ``and'' at the end;
            (2) in subparagraph (J), by inserting ``and'' at the end; 
        and
            (3) by inserting after subparagraph (J) the following:
                    ``(K) the amendment made by section 2(a) of the 
                Emergency Unemployment Compensation Extension Act of 
                2014;''.
    (c) Effective Date.--The amendments made by this section shall take 
effect as if included in the enactment of the American Taxpayer Relief 
Act of 2012 (Public Law 112-240).

SEC. 3. TEMPORARY EXTENSION OF EXTENDED BENEFIT PROVISIONS.

    (a) In General.--Section 2005 of the Assistance for Unemployed 
Workers and Struggling Families Act, as contained in Public Law 111-5 
(26 U.S.C. 3304 note), is amended--
            (1) by striking ``December 31, 2013'' each place it appears 
        and inserting ``May 31, 2014''; and
            (2) in subsection (c), by striking ``June 30, 2014'' and 
        inserting ``November 30, 2014''.
    (b) Extension of Matching for States With No Waiting Week.--Section 
5 of the Unemployment Compensation Extension Act of 2008 (Public Law 
110-449; 26 U.S.C. 3304 note) is amended by striking ``June 30, 2014'' 
and inserting ``November 30, 2014''.
    (c) Extension of Modification of Indicators Under the Extended 
Benefit Program.--Section 203 of the Federal-State Extended 
Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note) is 
amended--
            (1) in subsection (d), by striking ``December 31, 2013'' 
        and inserting ``May 31, 2014''; and
            (2) in subsection (f)(2), by striking ``December 31, 2013'' 
        and inserting ``May 31, 2014''.
    (d) Effective Date.--The amendments made by this section shall take 
effect as if included in the enactment of the American Taxpayer Relief 
Act of 2012 (Public Law 112-240).

SEC. 4. EXTENSION OF FUNDING FOR REEMPLOYMENT SERVICES AND REEMPLOYMENT 
              AND ELIGIBILITY ASSESSMENT ACTIVITIES.

    (a) Extension.--
            (1) In general.--Section 4004(c)(2)(A) of the Supplemental 
        Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 
        note) is amended by striking ``through fiscal year 2014'' and 
        inserting ``through the first five months of fiscal year 
        2015''.
            (2) Effective date.--The amendment made by this subsection 
        shall take effect as if included in the enactment of the 
        American Taxpayer Relief Act of 2012 (Public Law 112-240).
    (b) Timing for Services and Activities.--
            (1) In general.--Section 4001(i)(1)(A) of the Supplemental 
        Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 
        note) is amended by adding at the end the following new 
        sentence:
                ``At a minimum, such reemployment services and 
                reemployment and eligibility assessment activities 
                shall be provided to an individual within a time period 
                (determined appropriate by the Secretary) after the 
                date the individual begins to receive amounts under 
                section 4002(b) (first tier benefits) and, if 
                applicable, again within a time period (determined 
                appropriate by the Secretary) after the date the 
                individual begins to receive amounts under section 
                4002(d) (third tier benefits).''.
            (2) Effective date.--The amendment made by this subsection 
        shall apply on and after the date of the enactment of this Act.
    (c) Purposes of Services and Activities.--The purposes of the 
reemployment services and reemployment and eligibility assessment 
activities under section 4001(i) of the Supplemental Appropriations 
Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 note) are--
            (1) to better link the unemployed with the overall 
        workforce system by bringing individuals receiving unemployment 
        insurance benefits in for personalized assessments and 
        referrals to reemployment services; and
            (2) to provide individuals receiving unemployment insurance 
        benefits with early access to specific strategies that can help 
        get them back into the workforce faster, including through--
                    (A) the development of a reemployment plan;
                    (B) the provision of access to relevant labor 
                market information;
                    (C) the provision of access to information about 
                industry-recognized credentials that are regionally 
                relevant or nationally portable;
                    (D) the provision of referrals to reemployment 
                services and training; and
                    (E) an assessment of the individual's on-going 
                eligibility for unemployment insurance benefits.

SEC. 5. ADDITIONAL EXTENDED UNEMPLOYMENT BENEFITS UNDER THE RAILROAD 
              UNEMPLOYMENT INSURANCE ACT.

    (a) Extension.--Section 2(c)(2)(D)(iii) of the Railroad 
Unemployment Insurance Act (45 U.S.C. 352(c)(2)(D)(iii)) is amended--
            (1) by striking ``June 30, 2013'' and inserting ``November 
        30, 2013''; and
            (2) by striking ``December 31, 2013'' and inserting ``May 
        31, 2014''.
    (b) Clarification on Authority To Use Funds.--Funds appropriated 
under either the first or second sentence of clause (iv) of section 
2(c)(2)(D) of the Railroad Unemployment Insurance Act shall be 
available to cover the cost of additional extended unemployment 
benefits provided under such section 2(c)(2)(D) by reason of the 
amendments made by subsection (a) as well as to cover the cost of such 
benefits provided under such section 2(c)(2)(D), as in effect on the 
day before the date of enactment of this Act.
    (c) Funding for Administration.--Out of any funds in the Treasury 
not otherwise appropriated, there are appropriated to the Railroad 
Retirement Board $105,000 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.

SEC. 6. FLEXIBILITY FOR UNEMPLOYMENT PROGRAM AGREEMENTS.

    (a) Flexibility.--
            (1) In general.--Subsection (g) of section 4001 of the 
        Supplemental Appropriations Act, 2008 (Public Law 110-252; 26 
        U.S.C. 3304 note) shall not apply with respect to a State that 
        has enacted a law before December 1, 2013, that, upon taking 
        effect, would violate such subsection.
            (2) Effective date.--Paragraph (1) is effective with 
        respect to weeks of unemployment beginning on or after December 
        29, 2013.
    (b) Permitting a Subsequent Agreement.--Nothing in title IV of the 
Supplemental Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 
3304 note) shall preclude a State whose agreement under such title was 
terminated from entering into a subsequent agreement under such title 
on or after the date of the enactment of this Act if the State, taking 
into account the application of subsection (a), would otherwise meet 
the requirements for an agreement under such title.

SEC. 7. ENDING UNEMPLOYMENT PAYMENTS TO JOBLESS MILLIONAIRES AND 
              BILLIONAIRES.

    (a) Prohibition.--Notwithstanding any other provision of law, no 
Federal funds may be used for payments of unemployment compensation 
under the emergency unemployment compensation program under title IV of 
the Supplemental Appropriations Act, 2008 (Public Law 110-252; 26 
U.S.C. 3304 note) to an individual whose adjusted gross income in the 
preceding year was equal to or greater than $1,000,000.
    (b) Compliance.--Unemployment Insurance applications shall include 
a form or procedure for an individual applicant to certify the 
individual's adjusted gross income was not equal to or greater than 
$1,000,000 in the preceding year.
    (c) Audits.--The certifications required by subsection (b) shall be 
auditable by the U.S. Department of Labor or the U.S. Government 
Accountability Office.
    (d) Status of Applicants.--It is the duty of the States to verify 
the residency, employment, legal, and income status of applicants for 
Unemployment Insurance and no Federal funds may be expended for 
purposes of determining whether or not the prohibition under subsection 
(a) applies with respect to an individual.
    (e) Effective Date.--The prohibition under subsection (a) shall 
apply to weeks of unemployment beginning on or after the date of the 
enactment of this Act.

SEC. 8. GAO STUDY ON THE USE OF WORK SUITABILITY REQUIREMENTS IN 
              UNEMPLOYMENT INSURANCE PROGRAMS.

    (a) Study.--The Comptroller General of the United States shall 
conduct a study on the use of work suitability requirements to 
strengthen requirements to ensure that unemployment insurance benefits 
are being provided to individuals who are actively looking for work and 
who truly want to return to the labor force. Such study shall include 
an analysis of--
            (1) how work suitability requirements work under both State 
        and Federal unemployment insurance programs; and
            (2) how to incorporate and improve such requirements under 
        Federal unemployment insurance programs; and
            (3) other items determined appropriate by the Comptroller 
        General.
    (b) Briefing.--Not later than 90 days after the date of the 
enactment of this Act, the Comptroller General of the United States 
shall brief Congress on the ongoing study required under subsection 
(a). Such briefing shall include preliminary recommendations for such 
legislation and administrative action as the Comptroller General 
determines appropriate.

SEC. 9. FUNDING STABILIZATION.

    (a) Funding Stabilization Under the Internal Revenue Code.--The 
table in subclause (II) of section 430(h)(2)(C)(iv) of the Internal 
Revenue Code of 1986 is amended to read as follows:


----------------------------------------------------------------------------------------------------------------
                                            The applicable minimum
      ``If the calendar year is:                percentage is:           The applicable maximum percentage is:
----------------------------------------------------------------------------------------------------------------
2012, 2013, 2014, 2015, 2016, or 2017.  90%..........................  110%
2018..................................  85%..........................  115%
2019..................................  80%..........................  120%
2020..................................  75%..........................  125%
After 2020............................  70%..........................  130%''.
----------------------------------------------------------------------------------------------------------------

    (b) Funding Stabilization Under ERISA.--
            (1) In general.--The table in subclause (II) of section 
        303(h)(2)(C)(iv) of the Employee Retirement Income Security Act 
        of 1974 is amended to read as follows:


----------------------------------------------------------------------------------------------------------------
                                            The applicable minimum
      ``If the calendar year is:                percentage is:           The applicable maximum percentage is:
----------------------------------------------------------------------------------------------------------------
2012, 2013, 2014, 2015, 2016, or 2017.  90%..........................  110%
2018..................................  85%..........................  115%
2019..................................  80%..........................  120%
2020..................................  75%..........................  125%
After 2020............................  70%..........................  130%''.
----------------------------------------------------------------------------------------------------------------

            (2) Conforming amendment.--
                    (A) In general.--Clause (ii) of section 
                101(f)(2)(D) of such Act is amended by striking 
                ``2015'' and inserting ``2020''.
                    (B) Statements.--The Secretary of Labor shall 
                modify the statements required under subclauses (I) and 
                (II) of section 101(f)(2)(D)(i) of such Act to conform 
                to the amendments made by this section.
    (c) Stabilization Not To Apply for Purposes of Certain Accelerated 
Benefit Distribution Rules.--
            (1) Internal revenue code of 1986.--The second sentence of 
        paragraph (2) of section 436(d) of the Internal Revenue Code of 
        1986 is amended by striking ``of such plan'' and inserting ``of 
        such plan (determined by not taking into account any adjustment 
        of segment rates under section 430(h)(2)(C)(iv))''.
            (2) Employee retirement income security act of 1974.--The 
        second sentence of subparagraph (B) of section 206(g)(3) of the 
        Employee Retirement Income Security Act of 1974 (29 U.S.C. 
        1056(g)(3)(B)) is amended by striking ``of such plan'' and 
        inserting ``of such plan (determined by not taking into account 
        any adjustment of segment rates under section 
        303(h)(2)(C)(iv))''.
            (3) Effective date.--
                    (A) In general.--Except as provided in subparagraph 
                (B), the amendments made by this subsection shall apply 
                to plan years beginning after December 31, 2014.
                    (B) Collectively bargained plans.--In the case of a 
                plan maintained pursuant to 1 or more collective 
                bargaining agreements, the amendments made by this 
                subsection shall apply to plan years beginning after 
                December 31, 2015.
            (4) Provisions relating to plan amendments.--
                    (A) In general.--If this paragraph applies to any 
                amendment to any plan or annuity contract, such plan or 
                contract shall be treated as being operated in 
                accordance with the terms of the plan during the period 
                described in subparagraph (B)(ii).
                    (B) Amendments to which paragraph applies.--
                            (i) In general.--This paragraph shall apply 
                        to any amendment to any plan or annuity 
                        contract which is made--
                                    (I) pursuant to the amendments made 
                                by this subsection, or pursuant to any 
                                regulation issued by the Secretary of 
                                the Treasury or the Secretary of Labor 
                                under any provision as so amended, and
                                    (II) on or before the last day of 
                                the first plan year beginning on or 
                                after January 1, 2016, or such later 
                                date as the Secretary of the Treasury 
                                may prescribe.
                            (ii) Conditions.--This subsection shall not 
                        apply to any amendment unless, during the 
                        period--
                                    (I) beginning on the date that the 
                                amendments made by this subsection or 
                                the regulation described in clause 
                                (i)(I) takes effect (or in the case of 
                                a plan or contract amendment not 
                                required by such amendments or such 
                                regulation, the effective date 
                                specified by the plan), and
                                    (II) ending on the date described 
                                in clause (i)(II) (or, if earlier, the 
                                date the plan or contract amendment is 
                                adopted),
                        the plan or contract is operated as if such 
                        plan or contract amendment were in effect, and 
                        such plan or contract amendment applies 
                        retroactively for such period.
                    (C) Anti-cutback relief.--A plan shall not be 
                treated as failing to meet the requirements of section 
                204(g) of the Employee Retirement Income Security Act 
                of 1974 and section 411(d)(6) of the Internal Revenue 
                Code of 1986 solely by reason of a plan amendment to 
                which this paragraph applies.
    (d) Modification of Funding Target Determination Periods.--
            (1) Internal revenue code of 1986.--Clause (i) of section 
        430(h)(2)(B) of the Internal Revenue Code of 1986 is amended by 
        striking ``the first day of the plan year'' and inserting ``the 
        valuation date for the plan year''.
            (2) Employee retirement income security act of 1974.--
        Clause (i) of section 303(h)(2)(B) of the Employee Retirement 
        Income Security Act of 1974 (29 U.S.C. 1083(h)(2)(B)(i)) is 
        amended by striking ``the first day of the plan year'' and 
        inserting ``the valuation date for the plan year''.
    (e) Effective Date.--
            (1) In general.--The amendments made by subsections (a), 
        (b), and (d) shall apply with respect to plan years beginning 
        after December 31, 2012.
            (2) Elections.--A plan sponsor may elect not to have the 
        amendments made by subsections (a), (b), and (d) apply to any 
        plan year beginning before January 1, 2014, either (as 
        specified in the election)--
                    (A) for all purposes for which such amendments 
                apply, or
                    (B) solely for purposes of determining the adjusted 
                funding target attainment percentage under sections 436 
                of the Internal Revenue Code of 1986 and 206(g) of the 
                Employee Retirement Income Security Act of 1974 for 
                such plan year.
        A plan shall not be treated as failing to meet the requirements 
        of section 204(g) of such Act and section 411(d)(6) of such 
        Code solely by reason of an election under this paragraph.

SEC. 10. PREPAYMENT OF CERTAIN PBGC PREMIUMS.

    (a) In General.--Section 4007 of the Employee Retirement Income 
Security Act of 1974 (29 U.S.C. 1307) is amended by adding at the end 
the following new subsection:
    ``(f) Election To Prepay Flat Dollar Premiums.--
            ``(1) In general.--The designated payor may elect to prepay 
        during any plan year the premiums due under clause (i) or (v), 
        whichever is applicable, of section 4006(a)(3)(A) for the 
        number of consecutive subsequent plan years (not greater than 
        5) specified in the election.
            ``(2) Amount of prepayment.--
                    ``(A) In general.--The amount of the prepayment for 
                any subsequent plan year under paragraph (1) shall be 
                equal to the amount of the premium determined under 
                clause (i) or (v), whichever is applicable, of section 
                4006(a)(3)(A) for the plan year in which the prepayment 
                is made.
                    ``(B) Additional participants.--If there is an 
                increase in the number of participants in the plan 
                during any plan year with respect to which a prepayment 
                has been made, the designated payor shall pay a premium 
                for such additional participants at the premium rate in 
                effect under clause (i) or (v), whichever is 
                applicable, of section 4006(a)(3)(A) for such plan 
                year. No credit or other refund shall be granted in the 
                case of a plan that has a decrease in number of 
                participants during a plan year with respect to which a 
                prepayment has been made.
                    ``(C) Coordination with premium for unfunded vested 
                benefits.--The amount of the premium determined under 
                section 4006(a)(3)(A)(i) for the purpose of determining 
                the prepayment amount for any plan year shall be 
                determined without regard to the increase in such 
                premium under section 4006(a)(3)(E). Such increase 
                shall be paid in the same amount and at the same time 
                as it would otherwise be paid without regard to this 
                subsection.
            ``(3) Election.--The election under this subsection shall 
        be made at such time and in such manner as the corporation may 
        prescribe.''.
    (b) Conforming Amendment.--The second sentence of subsection (a) of 
section 4007 of the Employee Retirement Income Security Act of 1974 (29 
U.S.C. 1307) is amended by striking ``Premiums'' and inserting ``Except 
as provided in subsection (f), premiums''.
    (c) Effective Date.--The amendments made by this section shall 
apply to plan years beginning after the date of the enactment of this 
Act.

SEC. 11. EXTENSION OF CUSTOMS USER FEES.

    Section 13031(j)(3) of the Consolidated Omnibus Budget 
Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) is amended--
            (1) in subparagraph (A), by striking ``September 30, 2023'' 
        and inserting ``September 30, 2024''; and
            (2) in subparagraph (B)(i), by striking ``September 30, 
        2023'' and inserting ``September 30, 2024''.

SEC. 12. EMERGENCY SERVICES, GOVERNMENT, AND CERTAIN NONPROFIT 
              VOLUNTEERS.

    (a) In General.--Section 4980H(c) of the Internal Revenue Code of 
1986 is amended by redesignating paragraphs (5), (6), and (7) as 
paragraphs (6), (7), and (8), respectively, and by inserting after 
paragraph (4) the following new paragraph:
            ``(5) Special rules for certain emergency services, 
        government, and nonprofit volunteers.--
                    ``(A) Emergency services volunteers.--Qualified 
                services rendered as a bona fide volunteer to an 
                eligible employer shall not be taken into account under 
                this section as service provided by an employee. For 
                purposes of the preceding sentence, the terms 
                `qualified services', `bona fide volunteer', and 
                `eligible employer' shall have the respective meanings 
                given such terms under section 457(e).
                    ``(B) Certain other government and nonprofit 
                volunteers.--
                            ``(i) In general.--Services rendered as a 
                        bona fide volunteer to a specified employer 
                        shall not be taken into account under this 
                        section as service provided by an employee.
                            ``(ii) Bona fide volunteer.--For purposes 
                        of this subparagraph, the term `bona fide 
                        volunteer' means an employee of a specified 
                        employer whose only compensation from such 
                        employer is in the form of--
                                    ``(I) reimbursement for (or 
                                reasonable allowance for) reasonable 
                                expenses incurred in the performance of 
                                services by volunteers, or
                                    ``(II) reasonable benefits 
                                (including length of service awards), 
                                and nominal fees, customarily paid by 
                                similar entities in connection with the 
                                performance of services by volunteers.
                            ``(iii) Specified employer.--For purposes 
                        of this subparagraph, the term `specified 
                        employer' means--
                                    ``(I) any government entity, and
                                    ``(II) any organization described 
                                in section 501(c) and exempt from tax 
                                under section 501(a).
                            ``(iv) Coordination with subparagraph 
                        (A).--This subparagraph shall not fail to apply 
                        with respect to services merely because such 
                        services are qualified services (as defined in 
                        section 457(e)(11)(C)).''.
    (b) Effective Date.--The amendments made by this section shall 
apply to months beginning after December 31, 2013.

            Attest:

                                                             Secretary.
113th CONGRESS

  2d Session

                               H.R. 3979

_______________________________________________________________________

                               AMENDMENT