[Congressional Record Volume 160, Number 56 (Monday, April 7, 2014)]
[Senate]
[Pages S2175-S2178]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
PROTECTING VOLUNTEER FIREFIGHTERS AND EMERGENCY RESPONDERS ACT OF 2014
The PRESIDING OFFICER. Under the previous order, the Senate will
resume consideration of H.R. 3979, which the clerk will report.
The assistant legislative clerk read as follows:
A bill (H.R. 3979) 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.
The PRESIDING OFFICER. Under the previous order, the time until 5:30
p.m. will be equally divided and controlled between the two leaders or
their designees.
Mr. DURBIN. I ask unanimous consent that all time be charged equally
during quorum calls.
The PRESIDING OFFICER. Without objection, it is so ordered.
Mr. GRASSLEY. Mr. President, I would like to take a few minutes to
discuss the unemployment insurance extension bill currently being
considered. There is little question that the job market remains tight
providing few job opportunities for those who are currently unemployed.
The unemployment rate remains at historically high levels of around 6.7
percent. However, the unemployment rate only tells part of the story.
Millions of Americans have become discouraged and left the labor market
entirely or are underemployed. When you consider these Americans, the
unemployment rate isn't 6.7 percent, but a much starker 12.7 percent.
It is obvious from these numbers that many Americans continue to
struggle in the face of a historically tepid recovery. Republicans and
Democrats agree that there are things we can and should do to help the
millions of Americans who are out of work and struggling to make ends
meet. However, we have conflicting views on the best way to achieve
this goal.
In 2008, Congress established the extended Emergency Unemployment
Compensation program that provided Federal funded unemployment
insurance benefits to the long-term unemployed. This benefit was on top
of the 26 weeks of unemployment compensation ordinarily provided by the
States. This program was never meant to go on forever. It is a
temporary program that was designed to provide relief while we were in
the depths of a recession.
This program has since been extended 11 times and we are now debating
extending it for the 12th. There are reasonable arguments that at this
time the emergency unemployment benefits should be extended once more.
But if we are to extend the emergency unemployment program it should be
done in a fiscally responsible way.
While the majority argues that the extension is fully offset, this is
only true through a budgetary sleight of hand. The largest offset used
to pay for the unemployment program is a so-called pension smoothing
provision. This provision essentially allows sponsors of pension plans
to underfund their pensions over the next few years. This raises
concerns that pensions could be underfunded in future years, hurting
pensioners, and potentially putting taxpayers on the hook for these
plans should they need be taken over by the Pension Benefit Guaranty
Corporation.
The Joint Committee on Taxation, JCT, estimates that over the long
term the provision will actually cost the Treasury billions of dollars
in revenue. As a result, the Congressional Budget Office, CBO, and JCT
estimate that overall the bill before us would increase deficits by
more than $5 billion between 2024 and 2033.
Moreover, while an extension of emergency employment benefits is well
intentioned, it serves only to treat the symptoms of unemployment,
while doing nothing to address its cause. Instead of the debate we are
having on extending unemployment benefits we should be focused on what
can be done to ensure those who want to work are able to find good
paying jobs.
Republicans have offered such an approach with the Good Jobs, Good
Wages, and Good Hours Act, which was filed as an amendment to the
underlying unemployment insurance bill.
This amendment is targeted at job creation be providing small
businesses who are responsible for creating 70 percent of jobs in our
economy with permanent tax relief aimed at incentivizing new
investments. It would further cut red tape that imposes unnecessary
burdens on job creators and would modify or repeal provisions of
Obamacare that are proven job killers. Moreover, the amendment would
spur job creation by increasing energy development by, amongst other
things, authorizing the construction of the Keystone XL Pipeline. I ask
unanimous consent that a summary of this amendment be printed in the
Record.
Unfortunately, the majority leader filled the amendment tree, thereby
blocking all amendments. This prevented us from having an up-or-down
vote on the jobs amendment I just described as well as several other
amendments that sought to improve the underlying bill. As a result, the
underlying bill is not fiscally responsible and would do nothing to
address the causes of weak job creation. As such, I cannot in good
conscience vote in favor of extending unemployment insurance at this
time.
There being no objection, the material was ordered to be printed in
the Record, as follows:
Good Jobs, Good Wages, Good Hours Act--Omnibus Alternative to UI
Title I--Energy Development
Approve Keystone XL and LNG Exports: This provision would
approve the Keystone XL pipeline by removing the requirement
of a presidential permit. It would also require the
Department of Energy to automatically approve LNG export
applications to Ukraine, Japan, and other NATO countries.
(Hoeven UI Amdt. #2891)
The Saving Coal Jobs Act: This provision would block EPA
regulations of greenhouse gas emissions for new and existing
power plants. It would also streamline the mine permitting
process and automatically approve permits the EPA has not
acted on after a certain period of time. (McConnell UI Amdt.
#2955)
Prohibit a Carbon Tax: This provision would create a point
of order against any legislation that would establish a
carbon tax. (Blunt UI Amdt. #2885)
Title II--ObamaCare Relief
Restore the 40-hour Workweek: This provision would amend
the definition of a full-time employee under ObamaCare from
an employee who works 30 hours per week to an employee who
works 40 hours per week. (S. 1188--Collins)
Repeal the ObamaCare Individual Mandate: This provision
would permanently repeal the individual mandate under
ObamaCare. (S. 40--Hatch)
Repeal the Medical Device Tax: This provision would repeal
the 2.3% ObamaCare medical device tax, which has already
destroyed over 30,000 jobs. (S. 232--Hatch/Toomey/Coats)
Exempt the Long-Term Unemployed from ObamaCare Employer
Mandate: This provision would exempt long-term unemployed
from the ObamaCare employer mandate headcount. (Thune UI
Amdt. #2899)
Hire More Heroes Act: This provision would exempt veterans
from the ObamaCare employer mandate headcount. A similar
provision passed that House 406-1. (S. 2190--Blunt)
Full Repeal of ObamaCare: This provision repeals those
sections of ObamaCare that were not repealed by the preceding
sections.
Title III--Tax and Regulatory Relief
Permanent Expansion Section 179 Expensing: This section
would make the $500,000 Section 179 expensing permanent.
Without any changes to the current law, the Section 179
expensing allowance would drop to $25,000 for qualified
assets acquired and placed in service in 2014.
Permanent Expansion of Section 1202 Stock: This provision
would make permanent the 100 percent exclusion for Section
[[Page S2176]]
1202 small business stock, increase the gross asset limit to
$150 million, and index this limit for inflation. To
encourage investment in start-up businesses, investors may
exclude 100 percent (reverted back to 50 percent in 2014) of
the capital gains from selling Section 1202 stock that was
acquired at original issue and held for more than five years.
Permanent Double Deductions for Start-up Businesses: This
provision would permanently double the maximum allowable
deduction for start-up costs to $10,000.
Permanent Reduction in S-Corporation Built-In Gains Tax:
Corporations that convert to S-corporation status are subject
to a tax on appreciated assets that the corporation held
before the conversion. The required holding period was
shortened from 10 years to five years for sales of assets in
2012 and 2013. This provision would make permanent the five-
year holding period.
Permanent Deduction for Health Insurance Costs in Computing
Self-Employment Taxes: This provision would permanently place
the self-employed on a level playing field with other
businesses that currently exclude health insurance costs for
both income and payroll tax purposes.
Permanent Expansion of Cash Accounting: This provision
would permanently expand cash accounting to firms with annual
gross receipts of up to $10 million and inventories of up to
the $10 million--current law is $5 million. Cash accounting
affords small businesses greater flexibility in managing
their cash flow, as it allows recognition of income and
expenses when they are realized rather than when events give
rise to the income (such as when a contract is signed).
Regulatory Accountability: This provision would enact
targeted reforms of the federal rulemaking process. It would
require that agencies conduct a cost-benefit analysis and
consider alternatives to proposed regulations, and it would
require advanced public notice of major rulemakings with
greater than $100 million in annual costs. (S. 1606 from the
112th Congress--Portman)
Title IV--SKILLS Act
Strengthen Federal Worker Training Programs: This provision
includes the House-passed SKILLS Act, which reforms and
streamlines federal worker training programs and empowers
Governors to further improve worker training programs. (Scott
UI Amdt. #2899)
Mr. DURBIN. I suggest the absence of a quorum.
The PRESIDING OFFICER. The clerk will call the roll.
The assistant legislative clerk proceeded to call the roll.
Mr. CARDIN. Mr. President, I ask unanimous consent that the order for
the quorum call be rescinded.
The PRESIDING OFFICER. Without objection, it is so ordered.
Under the previous order, all postcloture time is considered expired.
The amendment was ordered to be engrossed and the bill to be read a
third time.
The bill was read the third time.
The PRESIDING OFFICER. Under the previous order, the bill having been
read the third time, the question is, Shall it pass?
Mr. BARRASSO. I ask for the yeas and nays.
The PRESIDING OFFICER. Is there a sufficient second?
There appears to be a sufficient second.
The clerk will call the roll.
The assistant legislative clerk called the roll.
The PRESIDING OFFICER (Mr. Donnelly). Are there any other Senators in
the Chamber desiring to vote?
Mr. DURBIN. I announce that the Senator from Louisiana (Ms.
Landrieu), and the Senator from Missouri (Mrs. McCaskill) are
necessarily absent.
Mr. CORNYN. The following Senator is necessarily absent: the Senator
from Oklahoma (Mr. Coburn).
The result was announced--yeas 59, nays 38, as follows:
[Rollcall Vote No. 101 Leg.]
YEAS--59
Ayotte
Baldwin
Begich
Bennet
Blumenthal
Booker
Boxer
Brown
Cantwell
Cardin
Carper
Casey
Collins
Coons
Donnelly
Durbin
Feinstein
Franken
Gillibrand
Hagan
Harkin
Heinrich
Heitkamp
Heller
Hirono
Johnson (SD)
Kaine
King
Kirk
Klobuchar
Leahy
Levin
Manchin
Markey
Menendez
Merkley
Mikulski
Murkowski
Murphy
Murray
Nelson
Portman
Pryor
Reed
Reid
Rockefeller
Sanders
Schatz
Schumer
Shaheen
Stabenow
Tester
Udall (CO)
Udall (NM)
Walsh
Warner
Warren
Whitehouse
Wyden
NAYS--38
Alexander
Barrasso
Blunt
Boozman
Burr
Chambliss
Coats
Cochran
Corker
Cornyn
Crapo
Cruz
Enzi
Fischer
Flake
Graham
Grassley
Hatch
Hoeven
Inhofe
Isakson
Johanns
Johnson (WI)
Lee
McCain
McConnell
Moran
Paul
Risch
Roberts
Rubio
Scott
Sessions
Shelby
Thune
Toomey
Vitter
Wicker
NOT VOTING--3
Coburn
Landrieu
McCaskill
The bill (H.R. 3979), as amended, was passed, as follows:
H.R. 3979
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
[[Page S2177]]
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
[[Page S2178]]
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.
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