[Congressional Record (Bound Edition), Volume 156 (2010), Part 2]
[Senate]
[Pages 2856-2857]
[From the U.S. Government Publishing Office, www.gpo.gov]




                           TEXT OF AMENDMENTS

  SA 3448. Mr. LAUTENBERG submitted an amendment intended to be 
proposed to amendment SA 3412 submitted by Mr. Lautenberg and intended 
to be proposed to the amendment SA 3336 proposed by Mr. Baucus to the 
bill H.R. 4213, to amend the Internal Revenue Code of 1986 to extend 
certain expiring provisions, and for other purposes; which was ordered 
to lie on the table; as follows:

       On page 2, line 9, strike ``section 403(a)'' and insert 
     ``sections 403(a) and 423(b)''.
                                 ______
                                 
  SA 3449. Ms. KLOBUCHAR submitted an amendment intended to be proposed 
to amendment SA 3336 proposed by Mr. Baucus to the bill H.R. 4213, to 
amend the Internal Revenue Code of 1986 to extend certain expiring 
provisions, and for other purposes; which was ordered to lie on the 
table; as follows:

       At the appropriate place in the bill, add the following:
       ``With respect to the credit for nonbusiness energy 
     property, windows, doors, and skylights that meet the 
     Environmental Protection Agency's Energy Star standards but 
     that do not meet the standards in the American Recovery and 
     Reinvestment Act shall be eligible for a $1,000 tax credit.
       ``With respect to the credit for nonbusiness energy 
     property, windows, doors, and skylights that meet the 
     standards in the American Recovery and Reinvestment Act shall 
     be eligible for a $1,500 tax credit.''
                                 ______
                                 
  SA 3450. Ms. KLOBUCHAR submitted an amendment intended to be proposed 
to amendment SA 3397 proposed by Mr. Rockefeller (for himself and Mr. 
Grassley) to the amendment SA 3336 proposed by Mr. Baucus to the bill 
H.R. 4213, to amend the Internal Revenue Code of 1986 to extend certain 
expiring provisions, and for other purposes; which was ordered to lie 
on the table; as follows:

       In lieu of the matter proposed to be inserted, insert the 
     following:

     SEC. 6__. MODIFICATION OF STANDARDS FOR WINDOWS, DOORS, AND 
                   SKYLIGHTS WITH RESPECT TO THE CREDIT FOR 
                   NONBUSINESS ENERGY PROPERTY.

       (a) In General.--Paragraph (4) of section 25C(c) is amended 
     by striking ``unless'' and all that follows and inserting 
     ``unless--
       ``(A) such component is equal to or below a U factor of 
     0.30 and SHGC of 0.30, or
       ``(B) for a credit allowable under subsection (a) applied 
     by substituting `$1,000' for `$1,500' in subsection (b), in 
     the case of--
       ``(i) any component placed in service after the date which 
     is 90 days after the date of the enactment of the American 
     Workers, State, and Business Relief Act of 2010, such 
     component meets the criteria for such components established 
     by the 2010 Energy Star Program Requirements for Residential 
     Windows, Doors, and Skylights, Version 5.0 (or any subsequent 
     version of such requirements which is in effect after January 
     4, 2010),
       ``(ii) in the case of any component placed in service after 
     the date of the enactment of the American Workers, State, and 
     Business Relief Act of 2010 and on or before the date which 
     is 90 days after such date, such component meets the criteria 
     described in subparagraph (A) or is equal to or below a U 
     factor of 0.30 and SHGC of 0.30, and
       ``(iii) in the case of any component which is a garage 
     door, such component is equal to or below a U factor of 0.30 
     and SHGC of 0.30.''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to property placed in service after the date of 
     the enactment of this Act.

     SEC. 6__. PARTICIPANTS IN GOVERNMENT SECTION 457 PLANS 
                   ALLOWED TO TREAT ELECTIVE DEFERRALS AS ROTH 
                   CONTRIBUTIONS.

       (a) In General.--Section 402A(e)(1) (defining applicable 
     retirement plan) is amended by striking ``and'' at the end of 
     subparagraph (A), by striking the period at the end of 
     subparagraph (B) and inserting ``, and'', and by adding at 
     the end the following:
       ``(C) an eligible deferred compensation plan (as defined in 
     section 457(b)) of an eligible employer described in section 
     457(e)(1)(A).''.
       (b) Elective Deferrals.--Section 402A(e)(2) (defining 
     elective deferral) is amended to read as follows:
       ``(2) Elective deferral.--The term `elective deferral' 
     means--
       ``(A) any elective deferral described in subparagraph (A) 
     or (C) of section 402(g)(3), and
       ``(B) any elective deferral of compensation by an 
     individual under an eligible deferred compensation plan (as 
     defined in section 457(b)) of an eligible employer described 
     in section 457(e)(1)(A).''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2010.
                                 ______
                                 
  SA 3451. Mr. BAUCUS proposed an amendment to amendment SA 3336 
proposed by Mr. Baucus to the bill H.R. 4213, to amend the Internal 
Revenue Code of 1986 to extend certain expiring provisions, and for 
other purposes; as follows:

       Strike section 201 and insert the following:

     SEC. 201. EXTENSION OF UNEMPLOYMENT INSURANCE PROVISIONS.

       (a) In General.--(1) Section 4007 of the Supplemental 
     Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 
     note) is amended--
       (A) by striking ``April 5, 2010'' each place it appears and 
     inserting ``December 31, 2010'';
       (B) in the heading for subsection (b)(2), by striking 
     ``april 5, 2010'' and inserting ``december 31, 2010''; and
       (C) in subsection (b)(3), by striking ``September 4, 2010'' 
     and inserting ``May 31, 2011''.
       (2) Section 2002(e) of the Assistance for Unemployed 
     Workers and Struggling Families Act, as contained in Public 
     Law 111-5 (26 U.S.C. 3304 note; 123 Stat. 438), is amended--
       (A) in paragraph (1)(B), by striking ``April 5, 2010'' and 
     inserting ``December 31, 2010'';
       (B) in the heading for paragraph (2), by striking ``april 
     5, 2010'' and inserting ``december 31, 2010''; and
       (C) in paragraph (3), by striking ``October 5, 2010'' and 
     inserting ``June 30, 2011''.
       (3) 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; 123 Stat. 444), is amended--
       (A) by striking ``April 5, 2010'' each place it appears and 
     inserting ``January 1, 2011''; and
       (B) in subsection (c), by striking ``September 4, 2010'' 
     and inserting ``June 1, 2011''.
       (4) Section 5 of the Unemployment Compensation Extension 
     Act of 2008 (Public Law 110-449; 26 U.S.C. 3304 note) is 
     amended by striking ``September 4, 2010'' and inserting ``May 
     31, 2011''.
       (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 (C), by striking ``and'' at the end; 
     and
       (2) by inserting after subparagraph (D) the following new 
     subparagraph:
       ``(E) the amendments made by section 201(a)(1) of the 
     American Workers, State, and Business Relief Act of 2010; 
     and''.
       (c) Effective Date.--The amendments made by this section 
     shall take effect as if included in the enactment of the 
     Temporary Extension Act of 2010.
       Strike section 211 and insert the following:

[[Page 2857]]



     SEC. 211. EXTENSION AND IMPROVEMENT OF PREMIUM ASSISTANCE FOR 
                   COBRA BENEFITS.

       (a) Extension of Eligibility Period.--Subsection (a)(3)(A) 
     of section 3001 of division B of the American Recovery and 
     Reinvestment Act of 2009 (Public Law 111-5), as amended by 
     section 3 of the Temporary Extension Act of 2010, is amended 
     by striking ``March 31, 2010'' and inserting ``December 31, 
     2010''.
       (b) Rules Relating to 2010 Extension.--Subsection (a) of 
     section 3001 of division B of the American Recovery and 
     Reinvestment Act of 2009 (Public Law 111-5), as amended by 
     subsection (b)(1)(C), is further amended by adding at the end 
     the following:
       ``(18) Rules related to 2010 extension.--
       ``(A) Election to pay premiums retroactively and maintain 
     cobra coverage.--In the case of any premium for a period of 
     coverage during an assistance eligible individual's 2010 
     transition period, such individual shall be treated for 
     purposes of any COBRA continuation provision as having timely 
     paid the amount of such premium if--
       ``(i) such individual's qualifying event was on or after 
     April 1, 2010 and prior to the date of enactment of this 
     paragraph, and
       ``(ii) such individual pays, by the latest of 60 days after 
     the date of the enactment of this paragraph, 30 days after 
     the date of provision of the notification required under 
     paragraph (16)(D)(ii) (as applied by subparagraph (D) of this 
     paragraph), or the period described in section 
     4980B(f)(2)(B)(iii) of the Internal Revenue Code of 1986, the 
     amount of such premium, after the application of paragraph 
     (1)(A).
       ``(B) Refunds and credits for retroactive premium 
     assistance eligibility.--In the case of an assistance 
     eligible individual who pays, with respect to any period of 
     COBRA continuation coverage during such individual's 2010 
     transition period, the premium amount for such coverage 
     without regard to paragraph (1)(A), rules similar to the 
     rules of paragraph (12)(E) shall apply.
       ``(C) 2010 transition period.--
       ``(i) In general.--For purposes of this paragraph, the term 
     `transition period' means, with respect to any assistance 
     eligible individual, any period of coverage if--

       ``(I) such assistance eligible individual experienced an 
     involuntary termination that was a qualifying event prior to 
     the date of enactment of the American Workers, State, and 
     Business Relief Act of 2010, and
       ``(II) paragraph (1)(A) applies to such period by reason of 
     the amendments made by section 211 of the American Workers, 
     State, and Business Relief Act of 2010.

       ``(ii) Construction.--Any period during the period 
     described in subclauses (I) and (II) of clause (i) for which 
     the applicable premium has been paid pursuant to subparagraph 
     (A) shall be treated as a period of coverage referred to in 
     such paragraph, irrespective of any failure to timely pay the 
     applicable premium (other than pursuant to subparagraph (A)) 
     for such period.
       ``(D) Notification.--Notification provisions similar to the 
     provisions of paragraph (16)(E) shall apply for purposes of 
     this paragraph.''.
       (c) Effective Date.--The amendments made by this section 
     shall take effect as if included in the provisions of section 
     3001 of division B of the American Recovery and Reinvestment 
     Act of 2009.
       In section 212, strike ``December 31, 2009'' and insert 
     ``March 31, 2010''.
       In section 231, strike ``this title'' and insert ``this 
     Act''.
       In section 241(1), strike ``March 1, 2010'' and insert 
     ``March 31, 2010''.
       In section 601(1), strike ``February 28, 2010'' and insert 
     ``March 31, 2010''.
       In section 601(2), strike ``March 1, 2010'' and insert 
     ``April 1, 2010''.

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