[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2266 Enrolled Bill (ENR)]

        H.R.2266

                     One Hundred Fifteenth Congress

                                 of the

                        United States of America


                          AT THE FIRST SESSION

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


                                 An Act


 
   Making additional supplemental appropriations for disaster relief 
  requirements for the fiscal year ending September 30, 2018, and for 
                             other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
    This Act may be cited as the ``Additional Supplemental 
Appropriations for Disaster Relief Requirements Act, 2017''.

DIVISION A--ADDITIONAL SUPPLEMENTAL APPROPRIATIONS FOR DISASTER RELIEF 
                        REQUIREMENTS ACT OF 2017

     The following sums are hereby appropriated, out of any money in 
the Treasury not otherwise appropriated, and out of applicable 
corporate or other revenues, receipts, and funds, for the several 
departments, agencies, corporations, and other organizational units of 
Government for fiscal year 2018, and for other purposes, namely:

                                TITLE I

                    DEPARTMENT OF HOMELAND SECURITY

                  Federal Emergency Management Agency

                          disaster relief fund

                     (including transfers of funds)

    For an additional amount for ``Disaster Relief Fund'' for major 
disasters declared pursuant to the Robert T. Stafford Disaster Relief 
and Emergency Assistance Act (42 U.S.C. 5121 et seq.), $18,670,000,000, 
to remain available until expended, of which $10,000,000 shall be 
transferred to the Department of Homeland Security Office of Inspector 
General for audits and investigations related to disasters: Provided, 
That the Administrator of the Federal Emergency Management Agency shall 
publish on the Agency's website not later than 5 days after an award of 
a public assistance grant under section 406 of the Robert T. Stafford 
Disaster Relief and Emergency Assistance Act (42 U.S.C. 5172) that is 
in excess of $1,000,000, the specifics of each such grant award: 
Provided further, That for any mission assignment or mission assignment 
task order to another Federal department or agency regarding a major 
disaster in excess of $1,000,000, not later than 5 days after the 
issuance of such mission assignment or mission assignment task order, 
the Administrator shall publish on the Agency's website the following: 
the name of the impacted State, the disaster declaration for such 
State, the assigned agency, the assistance requested, a description of 
the disaster, the total cost estimate, and the amount obligated: 
Provided further, That not later than 10 days after the last day of 
each month until a mission assignment or mission assignment task order 
described in the preceding proviso is completed and closed out, the 
Administrator shall update any changes to the total cost estimate and 
the amount obligated: Provided further, That for a disaster declaration 
related to Hurricane Harvey, Hurricane Irma, or Hurricane Maria, the 
Administrator shall submit to the Committees on Appropriations of the 
House of Representatives and the Senate, not later than 5 days after 
the first day of each month beginning after the date of enactment of 
this Act, and shall publish on the Agency's website, not later than 10 
days after the first day of each such month, an estimate or actual 
amount, if available, for the current fiscal year of the cost of the 
following categories of spending: public assistance, individual 
assistance, operations, mitigation, administrative, and any other 
relevant category (including emergency measures and disaster 
resources): Provided further, That not later than 10 days after the 
first day of each month, the Administrator shall publish on the 
Agency's website the report (referred to as the Disaster Relief Monthly 
Report) as required by Public Law 114-4.
     Of the amounts provided in this division for the Disaster Relief 
Fund, up to $4,900,000,000 may be transferred to the Disaster 
Assistance Direct Loan Program Account for the cost of direct loans as 
authorized under section 417 of the Robert T. Stafford Disaster Relief 
and Emergency Assistance Act (42 U.S.C. 5184) to be used to assist 
local governments in providing essential services as a result of 
Hurricanes Harvey, Irma, or Maria: Provided further, That such amounts 
may subsidize gross obligations for the principal amount of direct 
loans not to exceed $4,900,000,000 under section 417 of the Stafford 
Act: Provided further, That notwithstanding section 417 of the Stafford 
Act, a territory or possession, and instrumentalities and local 
governments thereof, of the United States shall be deemed to be a local 
government for purposes of this paragraph: Provided further, That 
notwithstanding section 417(b) of the Stafford Act, the amount of any 
such loan issued to a territory or possession, and instrumentalities 
and local governments thereof, may be based on the projected loss of 
tax and other revenues and on projected cash outlays not previously 
budgeted for a period not to exceed 180 days from the date of the major 
disaster, and may exceed $5,000,000: Provided further, That 
notwithstanding any other provision of law or the constitution of a 
territory or possession that limits the issuance of debt, a territory 
or possession, and instrumentalities and local governments thereof, may 
each receive more than one loan with repayment provisions and other 
terms specific to the type of lost tax and other revenues and on 
projected unbudgeted cash outlays for which the loan is provided: 
Provided further, That notwithstanding section 417(c)(1) of the 
Stafford Act, loans to a territory or possession, and instrumentalities 
and local governments thereof, may be cancelled in whole or in part 
only at the discretion of the Secretary of Homeland Security in 
consultation with the Secretary of the Treasury: Provided further, That 
notwithstanding any other provision of law, the Secretary of Homeland 
Security, in consultation with the Secretary of the Treasury, shall 
determine the terms, conditions, eligible uses, and timing and amount 
of Federal disbursements of loans issued to a territory or possession, 
and instrumentalities and local governments thereof: Provided further, 
That such costs, including the cost of modifying such loans, shall be 
as defined in section 502 of the Congressional Budget Act of 1974 (2 
U.S.C. 661a): Provided further, That FEMA may transfer up to 1.5 
percent of the amount under this paragraph to the Disaster Assistance 
Direct Loan Program Account for administrative expenses to carry out 
under this paragraph the direct loan program, as authorized by section 
417 of the Stafford Act: Provided further, That of the amount provided 
under this paragraph for transfer, up to $150,000,000 may be 
transferred to the Disaster Assistance Direct Loan Program Account for 
the cost to lend a territory or possession of the United States that 
portion of assistance for which the territory or possession is 
responsible under the cost-sharing provisions of the major disaster 
declaration for Hurricanes Irma or Maria, as authorized under section 
319 of the Robert T. Stafford Disaster Relief and Emergency Assistance 
Act (42 U.S.C. 5162): Provided further, That of the amount provided 
under this paragraph for transfer, up to $1,000,000 may be transferred 
to the Disaster Assistance Direct Loan Program Account for 
administrative expenses to carry out the Advance of Non-Federal Share 
program, as authorized by section 319 of the Stafford Act.
    The amount provided under this heading is designated by the 
Congress as being for an emergency requirement pursuant to section 
251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control 
Act of 1985.

                                TITLE II

                       DEPARTMENT OF AGRICULTURE

                             Forest Service

                        wildland fire management

                     (including transfer of funds)

    For an additional amount for ``Wildland Fire Management'', 
$184,500,000, to remain available through September 30, 2021, for 
urgent wildland fire suppression operations: Provided, That such funds 
shall be solely available to be transferred to and merged with other 
appropriations accounts from which funds were previously transferred 
for wildland fire suppression in fiscal year 2017 to fully repay those 
amounts: Provided further, That such amount is designated by the 
Congress as being for an emergency requirement pursuant to section 
251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control 
Act of 1985.

                flame wildfire suppression reserve fund

                     (including transfer of funds)

    For an additional amount for ``FLAME Wildfire Suppression Reserve 
Fund'', $342,000,000, to remain available through September 30, 2021, 
for necessary expenses for large wildland fire suppression operations 
of the Department of Agriculture and as a reserve fund for suppression 
and Federal emergency response activities: Provided, That 
notwithstanding the FLAME Act of 2009 (43 U.S.C. 1748a(e)), such funds 
shall be solely available to be transferred to and merged with other 
appropriations accounts from which funds were previously transferred 
for wildland fire suppression in fiscal year 2017 to fully repay those 
amounts: Provided further, That such amount is designated by the 
Congress as being for an emergency requirement pursuant to section 
251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control 
Act of 1985.

                       DEPARTMENT OF THE INTERIOR

                        Department-Wide Programs

                        wildland fire management

                     (including transfer of funds)

    For an additional amount for ``Wildland Fire Management'', 
$50,000,000, to remain available until expended, for urgent wildland 
fire suppression activities and funds necessary to repay any transfers 
needed for these costs: Provided, That such funds may be available to 
be transferred to and merged with other appropriations accounts to 
fully repay amounts previously transferred for wildland fire 
suppression: Provided further, That such amount is designated by the 
Congress as being for an emergency requirement pursuant to section 
251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control 
Act of 1985.

                               TITLE III

                           GENERAL PROVISIONS

    Sec. 301.  Each amount appropriated or made available by this 
division is in addition to amounts otherwise appropriated for the 
fiscal year involved.
    Sec. 302.  No part of any appropriation contained in this division 
shall remain available for obligation beyond the current fiscal year 
unless expressly so provided herein.
    Sec. 303.  The terms and conditions applicable to the funds 
provided in this division, including those provided by this title, 
shall also apply to the funds made available in division B of Public 
Law 115-56.
    Sec. 304.  Each amount designated in this division by the Congress 
as being for an emergency requirement pursuant to section 
251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control 
Act of 1985 shall be available only if the President subsequently so 
designates all such amounts and transmits such designations to the 
Congress.
    Sec. 305. (a)(1) Not later than December 31, 2017, in accordance 
with criteria to be established by the Director of the Office of 
Management and Budget (referred to in this section as ``OMB''), each 
Federal agency shall submit to OMB, the Government Accountability 
Office, the respective Inspector General of each agency, and the 
Committees on Appropriations of the House of Representatives and the 
Senate internal control plans for funds provided by this division and 
division B of Public Law 115-56.
    (2) Not later than March 31, 2018, the Government Accountability 
Office shall review for the Committees on Appropriations of the House 
of Representatives and the Senate the design of the internal control 
plans required by paragraph (1).
    (b) All programs and activities receiving funds under this division 
shall be deemed to be ``susceptible to significant improper payments'' 
for purposes of the Improper Payments Information Act of 2002 (31 
U.S.C. 3321 note), notwithstanding section 2(a) of such Act.
    (c) Funds for grants provided by this division or division B of 
Public Law 115-56 shall be expended by the grantees within the 24-month 
period following the agency's obligation of funds for the grant, 
unless, in accordance with guidance to be issued by the Director of 
OMB, the Director waives this requirement for a particular grant 
program and submits a written justification for such waiver to the 
Committees on Appropriations of the House of Representatives and the 
Senate. In the case of such grants, the agency shall include a term in 
the grant that requires the grantee to return to the agency any funds 
not expended within the 24-month period.
    Sec. 306. (a) The first proviso under the heading ``Department of 
Housing and Urban Development--Community Planning and Development--
Community Development Fund'' in division B of Public Law 115-56 is 
amended by striking ``State or unit of general local government'' and 
inserting ``State, unit of general local government, or Indian tribe 
(as such term is defined in section 102 of the Housing and Community 
Development Act of 1974 (42 U.S.C. 5302))''.
    (b) Amounts repurposed pursuant to subsection (a) that were 
previously designated by the Congress as an emergency requirement 
pursuant to the Balanced Budget and Emergency Deficit Control Act of 
1985 are designated by the Congress as being for an emergency 
requirement pursuant to section 251(b)(2)(A)(i) of such Act.
    Sec. 307.  Section 101(a)(7) of division D of Public Law 115-56 is 
amended to read as follows:
        ``(7) The Department of the Interior, Environment, and Related 
    Agencies Appropriations Act, 2017 (division G of Public Law 115-
    31), except the language under the heading `FLAME Wildfire 
    Suppression Reserve Fund' in the Departments of Agriculture and the 
    Interior.''.
    Sec. 308. (a) Notwithstanding sections 1309, 1310, and 1310a of the 
National Flood Insurance Act of 1968 (42 U.S.C. 4016-4017a) and section 
15(e) of the Federal Flood Insurance Act of 1956 (42 U.S.C. 2414(e)), 
and any borrowing agreement entered into between the Department of the 
Treasury and the Federal Emergency Management Agency, of the 
indebtedness of the Administrator under any notes or other obligations 
issued pursuant to section 1309(a) of the National Flood Insurance Act 
of 1968 (42 U.S.C. 4016(a)) and section 15(e) of the Federal Insurance 
Act of 1956 (42 U.S.C. 2414(e)) that is outstanding as of the date of 
the enactment of this Act, an amount of $16,000,000,000 is hereby 
cancelled. To the extent of the amount cancelled, the Administrator and 
the National Flood Insurance Fund are relieved of all liability to the 
Secretary of the Treasury under any such notes or other obligations, 
including for any interest due under such notes and any other fees and 
charges payable in connection with such notes, and the total amount of 
notes and obligations issued by the Administrator pursuant to such 
sections shall be considered to be reduced by such amount for the 
purposes of the limitation on such total amount under such section 
1309(a).
    (b) The amount of the indebtedness cancelled under subsection (a) 
may be treated as public debt of the United States.
    (c)(1) This section is designated as an emergency requirement 
pursuant to section 4(g) of the Statutory Pay-As-You-Go Act of 2010 (2 
U.S.C. 933(g)).
    (2) The amount provided in this section is designated by the 
Congress as being for an emergency requirement pursuant to section 
251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control 
Act of 1985.
    Sec. 309.  Notwithstanding section 19(a)(2)(B) of the Food and 
Nutrition Act of 2008 (7 U.S.C. 2028), not to exceed $1,270,000,000 of 
funds made available for the contingency reserve under the heading 
``Supplemental Nutrition Assistance Program'' of division A of Public 
Law 114-113 shall be available for the Secretary to provide a grant to 
the Commonwealth of Puerto Rico for disaster nutrition assistance in 
response to the Presidentially declared major disasters and 
emergencies: Provided, That funds made available to Puerto Rico under 
this section shall remain available for obligation by the Commonwealth 
until September 30, 2019, and shall be in addition to funds otherwise 
made available: Provided further, That such amount is designated by the 
Congress as being for an emergency requirement pursuant to section 
251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control 
Act of 1985.
    Sec. 310.  Notwithstanding section 2208(l)(3) of title 10, United 
States Code, during fiscal year 2018, the dollar limitation on advance 
billing of a customer of a working-capital fund in such section shall 
not apply with respect to the advance billing of the Federal Emergency 
Management Agency. In the preceding sentence, the term ``advance 
billing'' has the meaning given the term in section 2208(l)(4) of title 
10, United States Code.
     This division may be cited as the ``Additional Supplemental 
Appropriations for Disaster Relief Requirements Act of 2017''.

              DIVISION B--BANKRUPTCY JUDGESHIP ACT OF 2017

SEC. 1001. SHORT TITLE.
    This division may be cited as the ``Bankruptcy Judgeship Act of 
2017''.
SEC. 1002. EXTENSION OF TEMPORARY OFFICE OF BANKRUPTCY JUDGES IN 
CERTAIN JUDICIAL DISTRICTS.
    (a) Temporary Office of Bankruptcy Judges Authorized by the 
Bankruptcy Judgeship Act of 2005.--
        (1) Extensions.--The temporary office of bankruptcy judges 
    authorized for the following districts by subsection (b) of the 
    Bankruptcy Judgeship Act of 2005 (28 U.S.C. 152 note) are extended 
    until the applicable vacancy specified in paragraph (2) in the 
    office of a bankruptcy judge for the respective district occurs:
            (A) The district of Delaware.
            (B) The southern district of Florida.
            (C) The district of Maryland.
            (D) The eastern district of Michigan.
            (E) The district of Nevada.
            (F) The eastern district of North Carolina.
            (G) The district of Puerto Rico.
            (H) The eastern district of Virginia.
        (2) Vacancies.--
            (A) Single vacancies.--Except as provided in subparagraphs 
        (B), (C), and (D), the 1st vacancy in the office of a 
        bankruptcy judge for each district specified in paragraph (1)--
                (i) occurring more than 5 years after the date of the 
            enactment of this Act; and
                (ii) resulting from the death, retirement, resignation, 
            or removal of a bankruptcy judge,
        shall not be filled.
            (B) District of delaware.--The 1st, 2d, 3d, and 4th 
        vacancies in the office of a bankruptcy judge for the district 
        of Delaware--
                (i) occurring 5 years or more after the date of the 
            enactment of this Act; and
                (ii) resulting from the death, retirement, resignation, 
            or removal of a bankruptcy judge,
        shall not be filled.
            (C) District of maryland.--
                (i) The 1st vacancy in the office of a bankruptcy judge 
            for the district of Maryland--

                    (I) occurring more than 5 years after the date of 
                the enactment of this Act; and
                    (II) resulting from the death, retirement, 
                resignation, or removal of a bankruptcy judge,

            shall not be filled.
                (ii) The 2d and 3d vacancies in the office of a 
            bankruptcy judge for the district of Maryland resulting 
            from the death, retirement, resignation, or removal of a 
            bankruptcy judge, shall not be filled.
            (D) Southern district of florida.--The 1st and 2d vacancies 
        in the office of a bankruptcy judge for the southern district 
        of Florida--
                (i) occurring more than 5 years after the date of the 
            enactment of this Act; and
                (ii) resulting from the death, retirement, resignation, 
            or removal of a bankruptcy judge,
        shall not be filled.
        (3) Applicability of provisions.--Except as provided in 
    paragraphs (1) and (2), all other provisions of subsection (b) of 
    the Bankruptcy Judgeship Act of 2005 (28 U.S.C. 152 note) and 
    section 2 of the Temporary Bankruptcy Judgeships Extension Act of 
    2012 (28 U.S.C. 152 note) remain applicable to the temporary office 
    of bankruptcy judges referred to in paragraph (1).
    (b) Temporary Office of Bankruptcy Judges Extended by the 
Bankruptcy Judgeship Act of 2005 and the Temporary Bankruptcy 
Judgeships Extension Act of 2012.--
        (1) Extensions.--The temporary office of bankruptcy judges 
    authorized by section 3 of the Bankruptcy Judgeship Act of 1992 (28 
    U.S.C. 152 note) and extended by subsection (c) of the Bankruptcy 
    Judgeship Act of 2005 (28 U.S.C. 152 note) and further extended by 
    section 2 of the Temporary Bankruptcy Judgeships Extension Act of 
    2012 (28 U.S.C. 152 note) for the district of Delaware and the 
    district of Puerto Rico are extended until the applicable vacancy 
    specified in paragraph (2) in the office of a bankruptcy judge for 
    the respective district occurs.
        (2) Vacancies.--
            (A) District of delaware.--The 5th vacancy in the office of 
        a bankruptcy judge for the district of Delaware--
                (i) occurring more than 5 years after the date of the 
            enactment of this Act; and
                (ii) resulting from the death, retirement, resignation, 
            or removal of a bankruptcy judge,
        shall not be filled.
            (B) District of puerto rico.--The 2d vacancy in the office 
        of a bankruptcy judge for the district of Puerto Rico--
                (i) occurring more than 5 years after the date of the 
            enactment of this Act; and
                (ii) resulting from the death, retirement, resignation, 
            or removal of a bankruptcy judge,
        shall not be filled.
        (3) Applicability of other provisions.--Except as provided in 
    paragraphs (1) and (2), all other provisions of section 3 of the 
    Bankruptcy Judgeship Act of 1992 (28 U.S.C. 152 note), subsection 
    (c) of the Bankruptcy Judgeship Act of 2005 (28 U.S.C. 152 note), 
    and section 2 of the Temporary Bankruptcy Judgeships Extension Act 
    of 2012 (28 U.S.C. 152 note) remain applicable to the temporary 
    office of bankruptcy judges referred to in paragraph (1).
SEC. 1003. TEMPORARY OFFICE OF BANKRUPTCY JUDGE AUTHORIZED.
    (a) Appointments.--The following bankruptcy judges shall be 
appointed in the manner prescribed in section 152(a)(1) of title 28, 
United States Code, for the appointment of bankruptcy judges provided 
for in section 152(a)(2) of that title:
        (1) Two additional bankruptcy judges for the district of 
    Delaware.
        (2) One additional bankruptcy judge for the middle district of 
    Florida.
        (3) One additional bankruptcy judge for the eastern district of 
    Michigan.
    (b) Vacancies.--
        (1) District of delaware.--The 6th and 7th vacancies in the 
    office of a bankruptcy judge for the district of Delaware--
            (A) occurring 5 years or more after the appointment date of 
        the bankruptcy judge appointed under subsection (a)(1) to such 
        office; and
            (B) resulting from the death, retirement, resignation, or 
        removal of a bankruptcy judge,
    shall not be filled.
        (2) Middle district of florida.--The 1st vacancy in the office 
    of a bankruptcy judge for the middle district of Florida--
            (A) occurring 5 years or more after the appointment date of 
        the bankruptcy judge appointed under subsection (a)(2) to such 
        office; and
            (B) resulting from the death, retirement, resignation, or 
        removal of a bankruptcy judge,
    shall not be filled.
        (3) Eastern district of michigan.--The 2d vacancy in the office 
    of a bankruptcy judge for the eastern district of Michigan--
            (A) occurring 5 years or more after the appointment date of 
        the bankruptcy judge appointed under subsection (a)(3) to such 
        office; and
            (B) resulting from the death, retirement, resignation, or 
        removal of a bankruptcy judge,
    shall not be filled.
SEC. 1004. BANKRUPTCY FEES.
    (a) Amendments to Title 28 of the United States Code.--Section 
1930(a)(6) of title 28, United States Code, is amended--
        (1) by striking ``(6) In'' and inserting ``(6)(A) Except as 
    provided in subparagraph (B), in''; and
        (2) by adding at the end the following:
        ``(B) During each of fiscal years 2018 through 2022, if the 
    balance in the United States Trustee System Fund as of September 30 
    of the most recent full fiscal year is less than $200,000,000, the 
    quarterly fee payable for a quarter in which disbursements equal or 
    exceed $1,000,000 shall be the lesser of 1 percent of such 
    disbursements or $250,000.''.
    (b) Deposits of Certain Fees for Fiscal Years 2018 Through 2022.--
Notwithstanding section 589a(b) of title 28, United States Code, for 
each of fiscal years 2018 through 2022--
        (1) 98 percent of the fees collected under section 1930(a)(6) 
    of such title shall be deposited as offsetting collections to the 
    appropriation ``United States Trustee System Fund'', to remain 
    available until expended; and
        (2) 2 percent of the fees collected under section 1930(a)(6) of 
    such title shall be deposited in the general fund of the Treasury.
    (c) Application of Amendments.--The amendments made by this section 
shall apply to quarterly fees payable under section 1930(a)(6) of title 
28, United States Code, as amended by this section, for disbursements 
made in any calendar quarter that begins on or after the date of 
enactment of this Act.
SEC. 1005. CLARIFICATION OF RULE ALLOWING DISCHARGE TO GOVERNMENTAL 
CLAIMS ARISING FROM THE DISPOSITION OF FARM ASSETS UNDER CHAPTER 12 
BANKRUPTCIES.
    (a) In General.--Subchapter II of chapter 12 of title 11, United 
States Code, is amended by adding at the end the following:
``Sec. 1232. Claim by a governmental unit based on the disposition of 
    property used in a farming operation
    ``(a) Any unsecured claim of a governmental unit against the debtor 
or the estate that arises before the filing of the petition, or that 
arises after the filing of the petition and before the debtor's 
discharge under section 1228, as a result of the sale, transfer, 
exchange, or other disposition of any property used in the debtor's 
farming operation--
        ``(1) shall be treated as an unsecured claim arising before the 
    date on which the petition is filed;
        ``(2) shall not be entitled to priority under section 507;
        ``(3) shall be provided for under a plan; and
        ``(4) shall be discharged in accordance with section 1228.
    ``(b) For purposes of applying sections 1225(a)(4), 1228(b)(2), and 
1229(b)(1) to a claim described in subsection (a) of this section, the 
amount that would be paid on such claim if the estate of the debtor 
were liquidated in a case under chapter 7 of this title shall be the 
amount that would be paid by the estate in a chapter 7 case if the 
claim were an unsecured claim arising before the date on which the 
petition was filed and were not entitled to priority under section 507.
    ``(c) For purposes of applying sections 523(a), 1228(a)(2), and 
1228(c)(2) to a claim described in subsection (a) of this section, the 
claim shall not be treated as a claim of a kind specified in 
subparagraph (A) or (B) of section 523(a)(1).
    ``(d)(1) A governmental unit may file a proof of claim for a claim 
described in subsection (a) that arises after the date on which the 
petition is filed.
    ``(2) If a debtor files a tax return after the filing of the 
petition for a period in which a claim described in subsection (a) 
arises, and the claim relates to the tax return, the debtor shall serve 
notice of the claim on the governmental unit charged with the 
responsibility for the collection of the tax at the address and in the 
manner designated in section 505(b)(1). Notice under this paragraph 
shall state that the debtor has filed a petition under this chapter, 
state the name and location of the court in which the case under this 
chapter is pending, state the amount of the claim, and include a copy 
of the filed tax return and documentation supporting the calculation of 
the claim.
    ``(3) If notice of a claim has been served on the governmental unit 
in accordance with paragraph (2), the governmental unit may file a 
proof of claim not later than 180 days after the date on which such 
notice was served. If the governmental unit has not filed a timely 
proof of the claim, the debtor or trustee may file proof of the claim 
that is consistent with the notice served under paragraph (2). If a 
proof of claim is filed by the debtor or trustee under this paragraph, 
the governmental unit may not amend the proof of claim.
    ``(4) A claim filed under this subsection shall be determined and 
shall be allowed under subsection (a), (b), or (c) of section 502, or 
disallowed under subsection (d) or (e) of section 502, in the same 
manner as if the claim had arisen immediately before the date of the 
filing of the petition.''.
    (b) Technical and Conforming Amendments.--
        (1) In general.--Subchapter II of chapter 12 of title 11, 
    United States Code, is amended--
            (A) in section 1222(a)--
                (i) in paragraph (2), by striking ``unless--'' and all 
            that follows through ``the holder'' and inserting ``unless 
            the holder'';
                (ii) in paragraph (3), by striking ``and'' at the end;
                (iii) in paragraph (4), by striking the period at the 
            end and inserting ``; and''; and
                (iv) by adding at the end the following:
        ``(5) subject to section 1232, provide for the treatment of any 
    claim by a governmental unit of a kind described in section 
    1232(a).'';
            (B) in section 1228--
                (i) in subsection (a)--

                    (I) in the matter preceding paragraph (1)--

                        (aa) by inserting a comma after ``all debts 
                    provided for by the plan''; and
                        (bb) by inserting a comma after ``allowed under 
                    section 503 of this title''; and

                    (II) in paragraph (2), by striking ``the kind'' and 
                all that follows and inserting ``a kind specified in 
                section 523(a) of this title, except as provided in 
                section 1232(c).''; and

                (ii) in subsection (c)(2), by inserting ``, except as 
            provided in section 1232(c)'' before the period at the end; 
            and
            (C) in section 1229(a)--
                (i) in paragraph (2), by striking ``or'' at the end;
                (ii) in paragraph (3), by striking the period at the 
            end and inserting ``; or''; and
                (iii) by adding at the end the following:
        ``(4) provide for the payment of a claim described in section 
    1232(a) that arose after the date on which the petition was 
    filed.''.
        (2) Table of sections.--The table of sections for subchapter II 
    of chapter 12 of title 11, United States Code, is amended by adding 
    at the end the following:

``1232. Claim by a governmental unit based on the disposition of 
          property used in a farming operation.''.

    (c) Effective Date.--The amendments made by this section shall 
apply to--
        (1) any bankruptcy case--
            (A) that is pending on the date of enactment of this Act;
            (B) in which the plan under chapter 12 of title 11, United 
        States Code, has not been confirmed on the date of enactment of 
        this Act; and
            (C) relating to which an order of discharge under section 
        1228 of title 11, United States Code, has not been entered; and
        (2) any bankruptcy case that commences on or after the date of 
    enactment of this Act.

                               Speaker of the House of Representatives.

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