[Congressional Record (Bound Edition), Volume 158 (2012), Part 13]
[Senate]
[Pages 18509-18526]
[From the U.S. Government Publishing Office, www.gpo.gov]




                           TEXT OF AMENDMENTS

  SA 3448. Mr. REID (for himself and Mr. McConnell) proposed an 
amendment to the bill H.R. 8, providing for comprehensive tax reform, 
and for other purposes; as follows:

       Strike all after the enacting clause and insert the 
     following:

     SECTION 1. SHORT TITLE, ETC.

       (a) Short Title.--This Act may be cited as the ``American 
     Taxpayer Relief Act of 2012''.
       (b) Amendment of 1986 Code.--Except as otherwise expressly 
     provided, whenever in this Act an amendment or repeal is 
     expressed in terms of an amendment to, or repeal of, a 
     section or other provision, the reference shall be considered 
     to be made to a section or other provision of the Internal 
     Revenue Code of 1986.
       (c) Table of Contents.--The table of contents for this Act 
     is as follows:

Sec. 1. Short title, etc.

                      TITLE I--GENERAL EXTENSIONS

                         Subtitle A--Tax Relief

Sec. 101. Permanent extension and modification of 2001 tax relief.
Sec. 102. Permanent extension and modification of 2003 tax relief.
Sec. 103. Extension of 2009 tax relief.
Sec. 104. Permanent alternative minimum tax relief.

                   TITLE II--INDIVIDUAL TAX EXTENDERS

Sec. 201. Extension of deduction for certain expenses of elementary and 
              secondary school teachers.
Sec. 202. Extension of exclusion from gross income of discharge of 
              qualified principal residence indebtedness.
Sec. 203. Extension of parity for exclusion from income for employer-
              provided mass transit and parking benefits.
Sec. 204. Extension of mortgage insurance premiums treated as qualified 
              residence interest.

[[Page 18510]]

Sec. 205. Extension of deduction of State and local general sales 
              taxes.
Sec. 206. Extension of special rule for contributions of capital gain 
              real property made for conservation purposes.
Sec. 207. Extension of above-the-line deduction for qualified tuition 
              and related expenses.
Sec. 208. Extension of tax-free distributions from individual 
              retirement plans for charitable purposes.
Sec. 209. Improve and make permanent the provision authorizing the 
              Internal Revenue Service to disclose certain return and 
              return information to certain prison officials.

                   TITLE III--BUSINESS TAX EXTENDERS

Sec. 301. Extension and modification of research credit.
Sec. 302. Extension of temporary minimum low-income tax credit rate for 
              non-federally subsidized new buildings.
Sec. 303. Extension of housing allowance exclusion for determining area 
              median gross income for qualified residential rental 
              project exempt facility bonds.
Sec. 304. Extension of Indian employment tax credit.
Sec. 305. Extension of new markets tax credit.
Sec. 306. Extension of railroad track maintenance credit.
Sec. 307. Extension of mine rescue team training credit.
Sec. 308. Extension of employer wage credit for employees who are 
              active duty members of the uniformed services.
Sec. 309. Extension of work opportunity tax credit.
Sec. 310. Extension of qualified zone academy bonds.
Sec. 311. Extension of 15-year straight-line cost recovery for 
              qualified leasehold improvements, qualified restaurant 
              buildings and improvements, and qualified retail 
              improvements.
Sec. 312. Extension of 7-year recovery period for motorsports 
              entertainment complexes.
Sec. 313. Extension of accelerated depreciation for business property 
              on an Indian reservation.
Sec. 314. Extension of enhanced charitable deduction for contributions 
              of food inventory.
Sec. 315. Extension of increased expensing limitations and treatment of 
              certain real property as section 179 property.
Sec. 316. Extension of election to expense mine safety equipment.
Sec. 317. Extension of special expensing rules for certain film and 
              television productions.
Sec. 318. Extension of deduction allowable with respect to income 
              attributable to domestic production activities in Puerto 
              Rico.
Sec. 319. Extension of modification of tax treatment of certain 
              payments to controlling exempt organizations.
Sec. 320. Extension of treatment of certain dividends of regulated 
              investment companies.
Sec. 321. Extension of RIC qualified investment entity treatment under 
              FIRPTA.
Sec. 322. Extension of subpart F exception for active financing income.
Sec. 323. Extension of look-thru treatment of payments between related 
              controlled foreign corporations under foreign personal 
              holding company rules.
Sec. 324. Extension of temporary exclusion of 100 percent of gain on 
              certain small business stock.
Sec. 325. Extension of basis adjustment to stock of S corporations 
              making charitable contributions of property.
Sec. 326. Extension of reduction in S-corporation recognition period 
              for built-in gains tax.
Sec. 327. Extension of empowerment zone tax incentives.
Sec. 328. Extension of tax-exempt financing for New York Liberty Zone.
Sec. 329. Extension of temporary increase in limit on cover over of rum 
              excise taxes to Puerto Rico and the Virgin Islands.
Sec. 330. Modification and extension of American Samoa economic 
              development credit.
Sec. 331. Extension and modification of bonus depreciation.

                     TITLE IV--ENERGY TAX EXTENDERS

Sec. 401. Extension of credit for energy-efficient existing homes.
Sec. 402. Extension of credit for alternative fuel vehicle refueling 
              property.
Sec. 403. Extension of credit for 2- or 3-wheeled plug-in electric 
              vehicles.
Sec. 404. Extension and modification of cellulosic biofuel producer 
              credit.
Sec. 405. Extension of incentives for biodiesel and renewable diesel.
Sec. 406. Extension of production credit for Indian coal facilities 
              placed in service before 2009.
Sec. 407. Extension and modification of credits with respect to 
              facilities producing energy from certain renewable 
              resources.
Sec. 408. Extension of credit for energy-efficient new homes.
Sec. 409. Extension of credit for energy-efficient appliances.
Sec. 410. Extension and modification of special allowance for 
              cellulosic biofuel plant property.
Sec. 411. Extension of special rule for sales or dispositions to 
              implement FERC or State electric restructuring policy for 
              qualified electric utilities.
Sec. 412. Extension of alternative fuels excise tax credits.

                         TITLE V--UNEMPLOYMENT

Sec. 501. Extension of emergency unemployment compensation program.
Sec. 502. Temporary extension of extended benefit provisions.
Sec. 503. Extension of funding for reemployment services and 
              reemployment and eligibility assessment activities.
Sec. 504. Additional extended unemployment benefits under the Railroad 
              Unemployment Insurance Act.

             TITLE VI--MEDICARE AND OTHER HEALTH EXTENSIONS

                    Subtitle A--Medicare Extensions

Sec. 601. Medicare physician payment update.
Sec. 602. Work geographic adjustment.
Sec. 603. Payment for outpatient therapy services.
Sec. 604. Ambulance add-on payments.
Sec. 605. Extension of Medicare inpatient hospital payment adjustment 
              for low-volume hospitals.
Sec. 606. Extension of the Medicare-dependent hospital (MDH) program.
Sec. 607. Extension for specialized Medicare Advantage plans for 
              special needs individuals.
Sec. 608. Extension of Medicare reasonable cost contracts.
Sec. 609. Performance improvement.
Sec. 610. Extension of funding outreach and assistance for low-income 
              programs.

                  Subtitle B--Other Health Extensions

Sec. 621. Extension of the qualifying individual (QI) program.
Sec. 622. Extension of Transitional Medical Assistance (TMA).
Sec. 623. Extension of Medicaid and CHIP Express Lane option.
Sec. 624. Extension of family-to-family health information centers.
Sec. 625. Extension of Special Diabetes Program for Type I diabetes and 
              for Indians.

                  Subtitle C--Other Health Provisions

Sec. 631. IPPS documentation and coding adjustment for implementation 
              of MS-DRGs.
Sec. 632. Revisions to the Medicare ESRD bundled payment system to 
              reflect findings in the GAO report.
Sec. 633. Treatment of multiple service payment policies for therapy 
              services.
Sec. 634. Payment for certain radiology services furnished under the 
              Medicare hospital outpatient department prospective 
              payment system.
Sec. 635. Adjustment of equipment utilization rate for advanced imaging 
              services.
Sec. 636. Medicare payment of competitive prices for diabetic supplies 
              and elimination of overpayment for diabetic supplies.
Sec. 637. Medicare payment adjustment for non-emergency ambulance 
              transports for ESRD beneficiaries.
Sec. 638. Removing obstacles to collection of overpayments.
Sec. 639. Medicare advantage coding intensity adjustment.
Sec. 640. Elimination of all funding for the Medicare Improvement Fund.
Sec. 641. Rebasing of State DSH allotments.
Sec. 642. Repeal of CLASS program.
Sec. 643. Commission on Long-Term Care.
Sec. 644. Consumer Operated and Oriented Plan program contingency fund.

             TITLE VII--EXTENSION OF AGRICULTURAL PROGRAMS

Sec. 701. 1-year extension of agricultural programs.
Sec. 702. Supplemental agricultural disaster assistance.

                   TITLE IX--MISCELLANEOUS PROVISIONS

Sec. 901. Strategic delivery systems.
Sec. 902. No cost of living adjustment in pay of members of congress.

                       TITLE X--BUDGET PROVISIONS

               Subtitle A--Modifications of Sequestration

Sec. 1001. Treatment of sequester.
Sec. 1002. Amounts in applicable retirement plans may be transferred to 
              designated Roth accounts without distribution.

[[Page 18511]]

                     Subtitle B--Budgetary Effects

Sec. 1011. Budgetary effects.

                      TITLE I--GENERAL EXTENSIONS

                         Subtitle A--Tax Relief

     SEC. 101. PERMANENT EXTENSION AND MODIFICATION OF 2001 TAX 
                   RELIEF.

       (a) Permanent Extension.--
       (1) In general.--The Economic Growth and Tax Relief 
     Reconciliation Act of 2001 is amended by striking title IX.
       (2) Conforming amendment.--The Tax Relief, Unemployment 
     Insurance Reauthorization, and Job Creation Act of 2010 is 
     amended by striking section 304.
       (3) Effective date.--The amendments made by this subsection 
     shall apply to taxable, plan, or limitation years beginning 
     after December 31, 2012, and estates of decedents dying, 
     gifts made, or generation skipping transfers after December 
     31, 2012.
       (b) Application of Income Tax to Certain High-Income 
     Taxpayers.--
       (1) Income tax rates.--
       (A) Treatment of 25-, 28-, and 33-percent rate brackets.--
     Paragraph (2) of section 1(i) is amended to read as follows:
       ``(2) 25-, 28-, and 33-percent rate brackets.--The tables 
     under subsections (a), (b), (c), (d), and (e) shall be 
     applied--
       ``(A) by substituting `25%' for `28%' each place it appears 
     (before the application of subparagraph (B)),
       ``(B) by substituting `28%' for `31%' each place it 
     appears, and
       ``(C) by substituting `33%' for `36%' each place it 
     appears.''.
       (B) 35-percent rate bracket.--Subsection (i) of section 1 
     is amended by redesignating paragraph (3) as paragraph (4) 
     and by inserting after paragraph (2) the following new 
     paragraph:
       ``(3) Modifications to income tax brackets for high-income 
     taxpayers.--
       ``(A) 35-percent rate bracket.--In the case of taxable 
     years beginning after December 31, 2012--
       ``(i) the rate of tax under subsections (a), (b), (c), and 
     (d) on a taxpayer's taxable income in the highest rate 
     bracket shall be 35 percent to the extent such income does 
     not exceed an amount equal to the excess of--

       ``(I) the applicable threshold, over
       ``(II) the dollar amount at which such bracket begins, and

       ``(ii) the 39.6 percent rate of tax under such subsections 
     shall apply only to the taxpayer's taxable income in such 
     bracket in excess of the amount to which clause (i) applies.
       ``(B) Applicable threshold.--For purposes of this 
     paragraph, the term `applicable threshold' means--
       ``(i) $450,000 in the case of subsection (a),
       ``(ii) $425,000 in the case of subsection (b),
       ``(iii) $400,000 in the case of subsection (c), and
       ``(iv) \1/2\ the amount applicable under clause (i) (after 
     adjustment, if any, under subparagraph (C)) in the case of 
     subsection (d).
       ``(C) Inflation adjustment.--For purposes of this 
     paragraph, with respect to taxable years beginning in 
     calendar years after 2013, each of the dollar amounts under 
     clauses (i), (ii), and (iii) of subparagraph (B) shall be 
     adjusted in the same manner as under paragraph (1)(C)(i), 
     except that subsection (f)(3)(B) shall be applied by 
     substituting `2012' for `1992'.''.
       (2) Phaseout of personal exemptions and itemized 
     deductions.--
       (A) Overall limitation on itemized deductions.--Section 68 
     is amended--
       (i) by striking subsection (b) and inserting the following:
       ``(b) Applicable Amount.--
       ``(1) In general.--For purposes of this section, the term 
     `applicable amount' means--
       ``(A) $300,000 in the case of a joint return or a surviving 
     spouse (as defined in section 2(a)),
       ``(B) $275,000 in the case of a head of household (as 
     defined in section 2(b)),
       ``(C) $250,000 in the case of an individual who is not 
     married and who is not a surviving spouse or head of 
     household, and
       ``(D) \1/2\ the amount applicable under subparagraph (A) 
     (after adjustment, if any, under paragraph (2)) in the case 
     of a married individual filing a separate return.
     For purposes of this paragraph, marital status shall be 
     determined under section 7703.
       ``(2) Inflation adjustment.--In the case of any taxable 
     year beginning in calendar years after 2013, each of the 
     dollar amounts under subparagraphs (A), (B), and (C) of 
     paragraph (1) shall be shall be increased by an amount equal 
     to--
       ``(A) such dollar amount, multiplied by
       ``(B) the cost-of-living adjustment determined under 
     section 1(f)(3) for the calendar year in which the taxable 
     year begins, except that section 1(f)(3)(B) shall be applied 
     by substituting `2012' for `1992'.
     If any amount after adjustment under the preceding sentence 
     is not a multiple of $50, such amount shall be rounded to the 
     next lowest multiple of $50.'', and
       (ii) by striking subsections (f) and (g).
       (B) Phaseout of deductions for personal exemptions.--
       (i) In general.--Paragraph (3) of section 151(d) is 
     amended--

       (I) by striking ``the threshold amount'' in subparagraphs 
     (A) and (B) and inserting ``the applicable amount in effect 
     under section 68(b)'',
       (II) by striking subparagraph (C) and redesignating 
     subparagraph (D) as subparagraph (C), and
       (III) by striking subparagraphs (E) and (F).

       (ii) Conforming amendments.--Paragraph (4) of section 
     151(d) is amended--

       (I) by striking subparagraph (B),
       (II) by redesignating clauses (i) and (ii) of subparagraph 
     (A) as subparagraphs (A) and (B), respectively, and by 
     indenting such subparagraphs (as so redesignated) 
     accordingly, and
       (III) by striking all that precedes ``in a calendar year 
     after 1989,'' and inserting the following:

       ``(4) Inflation adjustment.--In the case of any taxable 
     year beginning''.
       (3) Effective date.--The amendments made by this subsection 
     shall apply to taxable years beginning after December 31, 
     2012.
       (c) Modifications of Estate Tax.--
       (1) Maximum estate tax rate equal to 40 percent.--The table 
     contained in subsection (c) of section 2001, as amended by 
     section 302(a)(2) of the Tax Relief, Unemployment Insurance 
     Reauthorization, and Job Creation Act of 2010, is amended by 
     striking ``Over $500,000'' and all that follows and inserting 
     the following:


``Over $500,000 but not over $750,000........  $155,800, plus 37 percent of the excess of such amount over
                                                $500,000.
Over $750,000 but not over $1,000,000........  $248,300, plus 39 percent of the excess of such amount over
                                                $750,000.
Over $1,000,000..............................  $345,800, plus 40 percent of the excess of such amount over
                                                $1,000,000.''.
 

       (2) Technical correction.--Clause (i) of section 
     2010(c)(4)(B) is amended by striking ``basic exclusion 
     amount'' and inserting ``applicable exclusion amount''.
       (3) Effective dates.--
       (A) In general.--Except as otherwise provided by in this 
     paragraph, the amendments made by this subsection shall apply 
     to estates of decedents dying, generation-skipping transfers, 
     and gifts made, after December 31, 2012.
       (B) Technical correction.--The amendment made by paragraph 
     (2) shall take effect as if included in the amendments made 
     by section 303 of the Tax Relief, Unemployment Insurance 
     Reauthorization, and Job Creation Act of 2010.

     SEC. 102. PERMANENT EXTENSION AND MODIFICATION OF 2003 TAX 
                   RELIEF.

       (a) Permanent Extension.--The Jobs and Growth Tax Relief 
     Reconciliation Act of 2003 is amended by striking section 
     303.
       (b) 20-Percent Capital Gains Rate for Certain High Income 
     Individuals.--
       (1) In general.--Paragraph (1) of section 1(h) is amended 
     by striking subparagraph (C), by redesignating subparagraphs 
     (D) and (E) as subparagraphs (E) and (F) and by inserting 
     after subparagraph (B) the following new subparagraphs:
       ``(C) 15 percent of the lesser of--
       ``(i) so much of the adjusted net capital gain (or, if 
     less, taxable income) as exceeds the amount on which a tax is 
     determined under subparagraph (B), or
       ``(ii) the excess of--

       ``(I) the amount of taxable income which would (without 
     regard to this paragraph) be taxed at a rate below 39.6 
     percent, over
       ``(II) the sum of the amounts on which a tax is determined 
     under subparagraphs (A) and (B),

       ``(D) 20 percent of the adjusted net capital gain (or, if 
     less, taxable income) in excess of the sum of the amounts on 
     which tax is determined under subparagraphs (B) and (C),''.
       (2) Minimum tax.--Paragraph (3) of section 55(b) is amended 
     by striking subparagraph (C), by redesignating subparagraph 
     (D) as subparagraph (E), and by inserting after subparagraph 
     (B) the following new subparagraphs:
       ``(C) 15 percent of the lesser of--
       ``(i) so much of the adjusted net capital gain (or, if 
     less, taxable excess) as exceeds the amount on which tax is 
     determined under subparagraph (B), or
       ``(ii) the excess described in section 1(h)(1)(C)(ii), plus
       ``(D) 20 percent of the adjusted net capital gain (or, if 
     less, taxable excess) in excess of the sum of the amounts on 
     which tax is determined under subparagraphs (B) and (C), 
     plus''.
       (c) Conforming Amendments.--
       (1) The following provisions are each amended by striking 
     ``15 percent'' and inserting ``20 percent'':
       (A) Section 531.
       (B) Section 541.
       (C) Section 1445(e)(1).
       (D) The second sentence of section 7518(g)(6)(A).
       (E) Section 53511(f)(2) of title 46, United States Code.

[[Page 18512]]

       (2) Sections 1(h)(1)(B) and 55(b)(3)(B) are each amended by 
     striking ``5 percent (0 percent in the case of taxable years 
     beginning after 2007)'' and inserting ``0 percent''.
       (3) Section 1445(e)(6) is amended by striking ``15 percent 
     (20 percent in the case of taxable years beginning after 
     December 31, 2010)'' and inserting ``20 percent''.
       (d) Effective Dates.--
       (1) In general.--Except as otherwise provided, the 
     amendments made by subsections (b) and (c) shall apply to 
     taxable years beginning after December 31, 2012.
       (2) Withholding.--The amendments made by paragraphs (1)(C) 
     and (3) of subsection (c) shall apply to amounts paid on or 
     after January 1, 2013.

     SEC. 103. EXTENSION OF 2009 TAX RELIEF.

       (a) 5-year Extension of American Opportunity Tax Credit.--
       (1) In general.--Section 25A(i) is amended by striking ``in 
     2009, 2010, 2011, or 2012'' and inserting ``after 2008 and 
     before 2018''.
       (2) Treatment of possessions.--Section 1004(c)(1) of 
     division B of the American Recovery and Reinvestment Tax Act 
     of 2009 is amended by striking ``in 2009, 2010, 2011, and 
     2012'' each place it appears and inserting ``after 2008 and 
     before 2018''.
       (b) 5-year Extension of Child Tax Credit.--Section 24(d)(4) 
     is amended--
       (1) by striking ``2009, 2010, 2011, and 2012'' in the 
     heading and inserting ``for certain years'', and
       (2) by striking ``in 2009, 2010, 2011, or 2012'' and 
     inserting ``after 2008 and before 2018''.
       (c) 5-year Extension of Earned Income Tax Credit.--Section 
     32(b)(3) is amended--
       (1) by striking ``2009, 2010, 2011, and 2012'' in the 
     heading and inserting ``for certain years'', and
       (2) by striking ``in 2009, 2010, 2011, or 2012'' and 
     inserting ``after 2008 and before 2018''.
       (d) Permanent Extension of Rule Disregarding Refunds in the 
     Administration of Federal Programs and Federally Assisted 
     Programs.--Section 6409 is amended to read as follows:

     ``SEC. 6409. REFUNDS DISREGARDED IN THE ADMINISTRATION OF 
                   FEDERAL PROGRAMS AND FEDERALLY ASSISTED 
                   PROGRAMS.

       ``Notwithstanding any other provision of law, any refund 
     (or advance payment with respect to a refundable credit) made 
     to any individual under this title shall not be taken into 
     account as income, and shall not be taken into account as 
     resources for a period of 12 months from receipt, for 
     purposes of determining the eligibility of such individual 
     (or any other individual) for benefits or assistance (or the 
     amount or extent of benefits or assistance) under any Federal 
     program or under any State or local program financed in whole 
     or in part with Federal funds.''.
       (e) Effective Dates.--
       (1) In general.--Except as provided in paragraph (2), the 
     amendments made by this section shall apply to taxable years 
     beginning after December 31, 2012.
       (2) Rule regarding disregard of refunds.--The amendment 
     made by subsection (d) shall apply to amounts received after 
     December 31, 2012.

     SEC. 104. PERMANENT ALTERNATIVE MINIMUM TAX RELIEF.

       (a) 2012 Exemption Amounts Made Permanent.--
       (1) In general.--Paragraph (1) of section 55(d) is 
     amended--
       (A) by striking ``$45,000'' and all that follows through 
     ``2011)'' in subparagraph (A) and inserting ``$78,750'',
       (B) by striking ``$33,750'' and all that follows through 
     ``2011)'' in subparagraph (B) and inserting ``$50,600'', and
       (C) by striking ``paragraph (1)(A)'' in subparagraph (C) 
     and inserting ``subparagraph (A)''.
       (b) Exemption Amounts Indexed for Inflation.--
       (1) In general.--Subsection (d) of section 55 is amended by 
     adding at the end the following new paragraph:
       ``(4) Inflation adjustment.--
       ``(A) In general.--In the case of any taxable year 
     beginning in a calendar year after 2012, the amounts 
     described in subparagraph (B) shall each be increased by an 
     amount equal to--
       ``(i) such dollar amount, multiplied by
       ``(ii) the cost-of-living adjustment determined under 
     section 1(f)(3) for the calendar year in which the taxable 
     year begins, determined by substituting `calendar year 2011' 
     for `calendar year 1992' in subparagraph (B) thereof.
       ``(B) Amounts described.--The amounts described in this 
     subparagraph are--
       ``(i) each of the dollar amounts contained in subsection 
     (b)(1)(A)(i),
       ``(ii) each of the dollar amounts contained in paragraph 
     (1), and
       ``(iii) each of the dollar amounts in subparagraphs (A) and 
     (B) of paragraph (3).
       ``(C) Rounding.--Any increase determined under subparagraph 
     (A) shall be rounded to the nearest multiple of $100.''.
       (2) Conforming amendments.--
       (A) Clause (iii) of section 55(b)(1)(A) is amended by 
     striking ``by substituting'' and all that follows through 
     ``appears.'' and inserting ``by substituting 50 percent of 
     the dollar amount otherwise applicable under subclause (I) 
     and subclause (II) thereof.''.
       (B) Paragraph (3) of section 55(d) is amended--
       (i) by striking ``or (2)'' in subparagraph (A),
       (ii) by striking ``and'' at the end of subparagraph (B), 
     and
       (iii) by striking subparagraph (C) and inserting the 
     following new subparagraphs:
       ``(C) 50 percent of the dollar amount applicable under 
     subparagraph (A) in the case of a taxpayer described in 
     subparagraph (C) or (D) of paragraph (1), and
       ``(D) $150,000 in the case of a taxpayer described in 
     paragraph (2).''.
       (c) Alternative Minimum Tax Relief for Nonrefundable 
     Credits.--
       (1) In general.--Subsection (a) of section 26 is amended to 
     read as follows:
       ``(a) Limitation Based on Amount of Tax.--The aggregate 
     amount of credits allowed by this subpart for the taxable 
     year shall not exceed the sum of--
       ``(1) the taxpayer's regular tax liability for the taxable 
     year reduced by the foreign tax credit allowable under 
     section 27(a), and
       ``(2) the tax imposed by section 55(a) for the taxable 
     year.''.
       (2) Conforming amendments.--
       (A) Adoption credit.--
       (i) Section 23(b) is amended by striking paragraph (4).
       (ii) Section 23(c) is amended by striking paragraphs (1) 
     and (2) and inserting the following:
       ``(1) In general.--If the credit allowable under subsection 
     (a) for any taxable year exceeds the limitation imposed by 
     section 26(a) for such taxable year reduced by the sum of the 
     credits allowable under this subpart (other than this section 
     and sections 25D and 1400C), such excess shall be carried to 
     the succeeding taxable year and added to the credit allowable 
     under subsection (a) for such taxable year.''.
       (iii) Section 23(c) is amended by redesignating paragraph 
     (3) as paragraph (2).
       (B) Child tax credit.--
       (i) Section 24(b) is amended by striking paragraph (3).
       (ii) Section 24(d)(1) is amended--

       (I) by striking ``section 26(a)(2) or subsection (b)(3), as 
     the case may be,'' each place it appears in subparagraphs (A) 
     and (B) and inserting ``section 26(a)'', and
       (II) by striking ``section 26(a)(2) or subsection (b)(3), 
     as the case may be'' in the second last sentence and 
     inserting ``section 26(a)''.

       (C) Credit for interest on certain home mortgages.--Section 
     25(e)(1)(C) is amended to read as follows:
       ``(C) Applicable tax limit.--For purposes of this 
     paragraph, the term `applicable tax limit' means the 
     limitation imposed by section 26(a) for the taxable year 
     reduced by the sum of the credits allowable under this 
     subpart (other than this section and sections 23, 25D, and 
     1400C).''.
       (D) Hope and lifetime learning credits.--Section 25A(i) is 
     amended--
       (i) by striking paragraph (5) and by redesignating 
     paragraphs (6) and (7) as paragraphs (5) and (6), 
     respectively, and
       (ii) by striking ``section 26(a)(2) or paragraph (5), as 
     the case may be'' in paragraph (5), as redesignated by clause 
     (i), and inserting ``section 26(a)''.
       (E) Savers' credit.--Section 25B is amended by striking 
     subsection (g).
       (F) Residential energy efficient property.--Section 25D(c) 
     is amended to read as follows:
       ``(c) Carryforward of Unused Credit.--If the credit 
     allowable under subsection (a) exceeds the limitation imposed 
     by section 26(a) for such taxable year reduced by the sum of 
     the credits allowable under this subpart (other than this 
     section), such excess shall be carried to the succeeding 
     taxable year and added to the credit allowable under 
     subsection (a) for such succeeding taxable year.''.
       (G) Certain plug-in electric vehicles.--Section 30(c)(2) is 
     amended to read as follows:
       ``(2) Personal credit.--For purposes of this title, the 
     credit allowed under subsection (a) for any taxable year 
     (determined after application of paragraph (1)) shall be 
     treated as a credit allowable under subpart A for such 
     taxable year.''.
       (H) Alternative motor vehicle credit.--Section 30B(g)(2) is 
     amended to read as follows:
       ``(2) Personal credit.--For purposes of this title, the 
     credit allowed under subsection (a) for any taxable year 
     (determined after application of paragraph (1)) shall be 
     treated as a credit allowable under subpart A for such 
     taxable year.''.
       (I) New qualified plug-in electric vehicle credit.--Section 
     30D(c)(2) is amended to read as follows:
       ``(2) Personal credit.--For purposes of this title, the 
     credit allowed under subsection (a) for any taxable year 
     (determined after application of paragraph (1)) shall be 
     treated as a credit allowable under subpart A for such 
     taxable year.''.
       (J) Cross references.--Section 55(c)(3) is amended by 
     striking ``26(a), 30C(d)(2),'' and inserting ``30C(d)(2)''.
       (K) Foreign tax credit.--Section 904 is amended by striking 
     subsection (i) and by redesignating subsections (j) , (k), 
     and (l) as subsections (i), (j), and (k), respectively.
       (L) First-time home buyer credit for the district of 
     columbia.--Section 1400C(d) is amended to read as follows:

[[Page 18513]]

       ``(d) Carryforward of Unused Credit.--If the credit 
     allowable under subsection (a) exceeds the limitation imposed 
     by section 26(a) for such taxable year reduced by the sum of 
     the credits allowable under subpart A of part IV of 
     subchapter A (other than this section and section 25D), such 
     excess shall be carried to the succeeding taxable year and 
     added to the credit allowable under subsection (a) for such 
     taxable year.''.
       (d) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2011.

                   TITLE II--INDIVIDUAL TAX EXTENDERS

     SEC. 201. EXTENSION OF DEDUCTION FOR CERTAIN EXPENSES OF 
                   ELEMENTARY AND SECONDARY SCHOOL TEACHERS.

       (a) In General.--Subparagraph (D) of section 62(a)(2) is 
     amended by striking ``or 2011'' and inserting ``2011, 2012, 
     or 2013''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to taxable years beginning after December 31, 
     2011.

     SEC. 202. EXTENSION OF EXCLUSION FROM GROSS INCOME OF 
                   DISCHARGE OF QUALIFIED PRINCIPAL RESIDENCE 
                   INDEBTEDNESS.

       (a) In General.--Subparagraph (E) of section 108(a)(1) is 
     amended by striking ``January 1, 2013'' and inserting 
     ``January 1, 2014''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to indebtedness discharged after December 31, 
     2012.

     SEC. 203. EXTENSION OF PARITY FOR EXCLUSION FROM INCOME FOR 
                   EMPLOYER-PROVIDED MASS TRANSIT AND PARKING 
                   BENEFITS.

       (a) In General.--Paragraph (2) of section 132(f) is amended 
     by striking ``January 1, 2012'' and inserting ``January 1, 
     2014''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to months after December 31, 2011.

     SEC. 204. EXTENSION OF MORTGAGE INSURANCE PREMIUMS TREATED AS 
                   QUALIFIED RESIDENCE INTEREST.

       (a) In General.--Subclause (I) of section 163(h)(3)(E)(iv) 
     is amended by striking ``December 31, 2011'' and inserting 
     ``December 31, 2013''.
       (b) Technical Amendments.--Clause (i) of section 
     163(h)(4)(E) is amended--
       (1) by striking ``Veterans Administration'' and inserting 
     ``Department of Veterans Affairs'', and
       (2) by striking ``Rural Housing Administration'' and 
     inserting ``Rural Housing Service''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to amounts paid or accrued after December 31, 
     2011.

     SEC. 205. EXTENSION OF DEDUCTION OF STATE AND LOCAL GENERAL 
                   SALES TAXES.

       (a) In General.--Subparagraph (I) of section 164(b)(5) is 
     amended by striking ``January 1, 2012'' and inserting 
     ``January 1, 2014''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to taxable years beginning after December 31, 
     2011.

     SEC. 206. EXTENSION OF SPECIAL RULE FOR CONTRIBUTIONS OF 
                   CAPITAL GAIN REAL PROPERTY MADE FOR 
                   CONSERVATION PURPOSES.

       (a) In General.--Clause (vi) of section 170(b)(1)(E) is 
     amended by striking ``December 31, 2011'' and inserting 
     ``December 31, 2013''.
       (b) Contributions by Certain Corporate Farmers and 
     Ranchers.--Clause (iii) of section 170(b)(2)(B) is amended by 
     striking ``December 31, 2011'' and inserting ``December 31, 
     2013''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to contributions made in taxable years beginning 
     after December 31, 2011.

     SEC. 207. EXTENSION OF ABOVE-THE-LINE DEDUCTION FOR QUALIFIED 
                   TUITION AND RELATED EXPENSES.

       (a) In General.--Subsection (e) of section 222 is amended 
     by striking ``December 31, 2011'' and inserting ``December 
     31, 2013''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to taxable years beginning after December 31, 
     2011.

     SEC. 208. EXTENSION OF TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL 
                   RETIREMENT PLANS FOR CHARITABLE PURPOSES.

       (a) In General.--Subparagraph (F) of section 408(d)(8) is 
     amended by striking ``December 31, 2011'' and inserting 
     ``December 31, 2013''.
       (b) Effective Date; Special Rule.--
       (1) Effective date.--The amendment made by this section 
     shall apply to distributions made in taxable years beginning 
     after December 31, 2011.
       (2) Special rules.--For purposes of subsections (a)(6), 
     (b)(3), and (d)(8) of section 408 of the Internal Revenue 
     Code of 1986, at the election of the taxpayer (at such time 
     and in such manner as prescribed by the Secretary of the 
     Treasury)--
       (A) any qualified charitable distribution made after 
     December 31, 2012, and before February 1, 2013, shall be 
     deemed to have been made on December 31, 2012, and
       (B) any portion of a distribution from an individual 
     retirement account to the taxpayer after November 30, 2012, 
     and before January 1, 2013, may be treated as a qualified 
     charitable distribution to the extent that--
       (i) such portion is transferred in cash after the 
     distribution to an organization described in section 
     408(d)(8)(B)(i) before February 1, 2013, and
       (ii) such portion is part of a distribution that would meet 
     the requirements of section 408(d)(8) but for the fact that 
     the distribution was not transferred directly to an 
     organization described in section 408(d)(8)(B)(i).

     SEC. 209. IMPROVE AND MAKE PERMANENT THE PROVISION 
                   AUTHORIZING THE INTERNAL REVENUE SERVICE TO 
                   DISCLOSE CERTAIN RETURN AND RETURN INFORMATION 
                   TO CERTAIN PRISON OFFICIALS.

       (a) In General.--Paragraph (10) of section 6103(k) is 
     amended to read as follows:
       ``(10) Disclosure of certain returns and return information 
     to certain prison officials.--
       ``(A) In general.--Under such procedures as the Secretary 
     may prescribe, the Secretary may disclose to officers and 
     employees of the Federal Bureau of Prisons and of any State 
     agency charged with the responsibility for administration of 
     prisons any returns or return information with respect to 
     individuals incarcerated in Federal or State prison systems 
     whom the Secretary has determined may have filed or 
     facilitated the filing of a false or fraudulent return to the 
     extent that the Secretary determines that such disclosure is 
     necessary to permit effective Federal tax administration.
       ``(B) Disclosure to contractor-run prisons.--Under such 
     procedures as the Secretary may prescribe, the disclosures 
     authorized by subparagraph (A) may be made to contractors 
     responsible for the operation of a Federal or State prison on 
     behalf of such Bureau or agency.
       ``(C) Restrictions on use of disclosed information.--Any 
     return or return information received under this paragraph 
     shall be used only for the purposes of and to the extent 
     necessary in taking administrative action to prevent the 
     filing of false and fraudulent returns, including 
     administrative actions to address possible violations of 
     administrative rules and regulations of the prison facility 
     and in administrative and judicial proceedings arising from 
     such administrative actions.
       ``(D) Restrictions on redisclosure and disclosure to legal 
     representatives.--Notwithstanding subsection (h)--
       ``(i) Restrictions on redisclosure.--Except as provided in 
     clause (ii), any officer, employee, or contractor of the 
     Federal Bureau of Prisons or of any State agency charged with 
     the responsibility for administration of prisons shall not 
     disclose any information obtained under this paragraph to any 
     person other than an officer or employee or contractor of 
     such Bureau or agency personally and directly engaged in the 
     administration of prison facilities on behalf of such Bureau 
     or agency.
       ``(ii) Disclosure to legal representatives.--The returns 
     and return information disclosed under this paragraph may be 
     disclosed to the duly authorized legal representative of the 
     Federal Bureau of Prisons, State agency, or contractor 
     charged with the responsibility for administration of 
     prisons, or of the incarcerated individual accused of filing 
     the false or fraudulent return who is a party to an action or 
     proceeding described in subparagraph (C), solely in 
     preparation for, or for use in, such action or proceeding.''.
       (b) Conforming Amendments.--
       (1) Paragraph (3) of section 6103(a) is amended by 
     inserting ``subsection (k)(10),'' after ``subsection 
     (e)(1)(D)(iii),''.
       (2) Paragraph (4) of section 6103(p) is amended--
       (A) by inserting ``subsection (k)(10),'' before 
     ``subsection (l)(10),'' in the matter preceding subparagraph 
     (A),
       (B) in subparagraph (F)(i)--
       (i) by inserting ``(k)(10),'' before ``or (l)(6),'', and
       (ii) by inserting ``subsection (k)(10) or'' before 
     ``subsection (l)(10),'', and
       (C) by inserting ``subsection (k)(10) or'' before 
     ``subsection (l)(10),'' both places it appears in the matter 
     following subparagraph (F)(iii).
       (3) Paragraph (2) of section 7213(a) is amended by 
     inserting ``(k)(10),'' before ``(l)(6),''.
       (c) Effective Date.--The amendments made by this section 
     shall take effect on the date of the enactment of this Act.

                   TITLE III--BUSINESS TAX EXTENDERS

     SEC. 301. EXTENSION AND MODIFICATION OF RESEARCH CREDIT.

       (a) Extension.--
       (1) In general.--Subparagraph (B) of section 41(h)(1) is 
     amended by striking ``December 31, 2011'' and inserting 
     ``December 31, 2013''.
       (2) Conforming amendment.--Subparagraph (D) of section 
     45C(b)(1) is amended by striking ``December 31, 2011'' and 
     inserting ``December 31, 2013''.
       (b) Inclusion of Qualified Research Expenses and Gross 
     Receipts of an Acquired Person.--
       (1) Partial inclusion of pre-acquisition qualified research 
     expenses and gross receipts.--Subparagraph (A) of section 
     41(f)(3) is amended to read as follows:
       ``(A) Acquisitions.--
       ``(i) In general.--If a person acquires the major portion 
     of either a trade or business or a separate unit of a trade 
     or business (hereinafter in this paragraph referred to as the 
     `acquired business') of another person (hereinafter in this 
     paragraph referred to as the

[[Page 18514]]

     `predecessor'), then the amount of qualified research 
     expenses paid or incurred by the acquiring person during the 
     measurement period shall be increased by the amount 
     determined under clause (ii), and the gross receipts of the 
     acquiring person for such period shall be increased by the 
     amount determined under clause (iii).
       ``(ii) Amount determined with respect to qualified research 
     expenses.--The amount determined under this clause is--

       ``(I) for purposes of applying this section for the taxable 
     year in which such acquisition is made, the acquisition year 
     amount, and
       ``(II) for purposes of applying this section for any 
     taxable year after the taxable year in which such acquisition 
     is made, the qualified research expenses paid or incurred by 
     the predecessor with respect to the acquired business during 
     the measurement period.

       ``(iii) Amount determined with respect to gross receipts.--
     The amount determined under this clause is the amount which 
     would be determined under clause (ii) if `the gross receipts 
     of' were substituted for `the qualified research expenses 
     paid or incurred by' each place it appears in clauses (ii) 
     and (iv).
       ``(iv) Acquisition year amount.--For purposes of clause 
     (ii), the acquisition year amount is the amount equal to the 
     product of--

       ``(I) the qualified research expenses paid or incurred by 
     the predecessor with respect to the acquired business during 
     the measurement period, and
       ``(II) the number of days in the period beginning on the 
     date of the acquisition and ending on the last day of the 
     taxable year in which the acquisition is made,

     divided by the number of days in the acquiring person's 
     taxable year.
       ``(v) Special rules for coordinating taxable years.--In the 
     case of an acquiring person and a predecessor whose taxable 
     years do not begin on the same date--

       ``(I) each reference to a taxable year in clauses (ii) and 
     (iv) shall refer to the appropriate taxable year of the 
     acquiring person,
       ``(II) the qualified research expenses paid or incurred by 
     the predecessor, and the gross receipts of the predecessor, 
     during each taxable year of the predecessor any portion of 
     which is part of the measurement period shall be allocated 
     equally among the days of such taxable year,
       ``(III) the amount of such qualified research expenses 
     taken into account under clauses (ii) and (iv) with respect 
     to a taxable year of the acquiring person shall be equal to 
     the total of the expenses attributable under subclause (II) 
     to the days occurring during such taxable year, and
       ``(IV) the amount of such gross receipts taken into account 
     under clause (iii) with respect to a taxable year of the 
     acquiring person shall be equal to the total of the gross 
     receipts attributable under subclause (II) to the days 
     occurring during such taxable year.

       ``(vi) Measurement period.--For purposes of this 
     subparagraph, the term `measurement period' means, with 
     respect to the taxable year of the acquiring person for which 
     the credit is determined, any period of the acquiring person 
     preceding such taxable year which is taken into account for 
     purposes of determining the credit for such year.''.
       (2) Expenses and gross receipts of a predecessor.--
     Subparagraph (B) of section 41(f)(3) is amended to read as 
     follows:
       ``(B) Dispositions.--If the predecessor furnished to the 
     acquiring person such information as is necessary for the 
     application of subparagraph (A), then, for purposes of 
     applying this section for any taxable year ending after such 
     disposition, the amount of qualified research expenses paid 
     or incurred by, and the gross receipts of, the predecessor 
     during the measurement period (as defined in subparagraph 
     (A)(vi), determined by substituting `predecessor' for 
     `acquiring person' each place it appears) shall be reduced 
     by--
       ``(i) in the case of the taxable year in which such 
     disposition is made, an amount equal to the product of--

       ``(I) the qualified research expenses paid or incurred by, 
     or gross receipts of, the predecessor with respect to the 
     acquired business during the measurement period (as so 
     defined and so determined), and
       ``(II) the number of days in the period beginning on the 
     date of acquisition (as determined for purposes of 
     subparagraph (A)(iv)(II)) and ending on the last day of the 
     taxable year of the predecessor in which the disposition is 
     made,

     divided by the number of days in the taxable year of the 
     predecessor, and
       ``(ii) in the case of any taxable year ending after the 
     taxable year in which such disposition is made, the amount 
     described in clause (i)(I).''.
       (c) Aggregation of Expenditures.--Paragraph (1) of section 
     41(f) is amended--
       (1) by striking ``shall be its proportionate shares of the 
     qualified research expenses, basic research payments, and 
     amounts paid or incurred to energy research consortiums, 
     giving rise to the credit'' in subparagraph (A)(ii) and 
     inserting ``shall be determined on a proportionate basis to 
     its share of the aggregate of the qualified research 
     expenses, basic research payments, and amounts paid or 
     incurred to energy research consortiums, taken into account 
     by such controlled group for purposes of this section'', and
       (2) by striking ``shall be its proportionate shares of the 
     qualified research expenses, basic research payments, and 
     amounts paid or incurred to energy research consortiums, 
     giving rise to the credit'' in subparagraph (B)(ii) and 
     inserting ``shall be determined on a proportionate basis to 
     its share of the aggregate of the qualified research 
     expenses, basic research payments, and amounts paid or 
     incurred to energy research consortiums, taken into account 
     by all such persons under common control for purposes of this 
     section''.
       (d) Effective Date.--
       (1) Extension.--The amendments made by subsection (a) shall 
     apply to amounts paid or incurred after December 31, 2011.
       (2) Modifications.--The amendments made by subsections (b) 
     and (c) shall apply to taxable years beginning after December 
     31, 2011.

     SEC. 302. EXTENSION OF TEMPORARY MINIMUM LOW-INCOME TAX 
                   CREDIT RATE FOR NON-FEDERALLY SUBSIDIZED NEW 
                   BUILDINGS.

       (a) In General.--Subparagraph (A) of section 42(b)(2) is 
     amended by striking ``and before December 31, 2013'' and 
     inserting ``with respect to housing credit dollar amount 
     allocations made before January 1, 2014''.
       (b) Effective Date.--The amendment made by this section 
     shall take effect on the date of the enactment of this Act.

     SEC. 303. EXTENSION OF HOUSING ALLOWANCE EXCLUSION FOR 
                   DETERMINING AREA MEDIAN GROSS INCOME FOR 
                   QUALIFIED RESIDENTIAL RENTAL PROJECT EXEMPT 
                   FACILITY BONDS.

       (a) In General.--Subsection (b) of section 3005 of the 
     Housing Assistance Tax Act of 2008 is amended by striking 
     ``January 1, 2012'' each place it appears and inserting 
     ``January 1, 2014''.
       (b) Effective Date.--The amendment made by this section 
     shall take effect as if included in the enactment of section 
     3005 of the Housing Assistance Tax Act of 2008.

     SEC. 304. EXTENSION OF INDIAN EMPLOYMENT TAX CREDIT.

       (a) In General.--Subsection (f) of section 45A is amended 
     by striking ``December 31, 2011'' and inserting ``December 
     31, 2013''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to taxable years beginning after December 31, 
     2011.

     SEC. 305. EXTENSION OF NEW MARKETS TAX CREDIT.

       (a) In General.--Subparagraph (G) of section 45D(f)(1) is 
     amended by striking ``2010 and 2011'' and inserting ``2010, 
     2011, 2012, and 2013''.
       (b) Carryover of Unused Limitation.--Paragraph (3) of 
     section 45D(f) is amended by striking ``2016'' and inserting 
     ``2018''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to calendar years beginning after December 31, 
     2011.

     SEC. 306. EXTENSION OF RAILROAD TRACK MAINTENANCE CREDIT.

       (a) In General.--Subsection (f) of section 45G is amended 
     by striking ``January 1, 2012'' and inserting ``January 1, 
     2014''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to expenditures paid or incurred in taxable years 
     beginning after December 31, 2011.

     SEC. 307. EXTENSION OF MINE RESCUE TEAM TRAINING CREDIT.

       (a) In General.--Subsection (e) of section 45N is amended 
     by striking ``December 31, 2011'' and inserting ``December 
     31, 2013''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to taxable years beginning after December 31, 
     2011.

     SEC. 308. EXTENSION OF EMPLOYER WAGE CREDIT FOR EMPLOYEES WHO 
                   ARE ACTIVE DUTY MEMBERS OF THE UNIFORMED 
                   SERVICES.

       (a) In General.--Subsection (f) of section 45P is amended 
     by striking ``December 31, 2011'' and inserting ``December 
     31, 2013''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to payments made after December 31, 2011.

     SEC. 309. EXTENSION OF WORK OPPORTUNITY TAX CREDIT.

       (a) In General.--Subparagraph (B) of section 51(c)(4) is 
     amended by striking ``after'' and all that follows and 
     inserting ``after December 31, 2013''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to individuals who begin work for the employer 
     after December 31, 2011.

     SEC. 310. EXTENSION OF QUALIFIED ZONE ACADEMY BONDS.

       (a) In General.--Paragraph (1) of section 54E(c) is amended 
     by inserting ``, 2012, and 2013'' after ``for 2011''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to obligations issued after December 31, 2011.

     SEC. 311. EXTENSION OF 15-YEAR STRAIGHT-LINE COST RECOVERY 
                   FOR QUALIFIED LEASEHOLD IMPROVEMENTS, QUALIFIED 
                   RESTAURANT BUILDINGS AND IMPROVEMENTS, AND 
                   QUALIFIED RETAIL IMPROVEMENTS.

       (a) In General.--Clauses (iv), (v), and (ix) of section 
     168(e)(3)(E) are each amended by striking ``January 1, 2012'' 
     and inserting ``January 1, 2014''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to property placed in service after December 31, 
     2011.

     SEC. 312. EXTENSION OF 7-YEAR RECOVERY PERIOD FOR MOTORSPORTS 
                   ENTERTAINMENT COMPLEXES.

       (a) In General.--Subparagraph (D) of section 168(i)(15) is 
     amended by striking ``December 31, 2011'' and inserting 
     ``December 31, 2013''.

[[Page 18515]]

       (b) Effective Date.--The amendment made by this section 
     shall apply to property placed in service after December 31, 
     2011.

     SEC. 313. EXTENSION OF ACCELERATED DEPRECIATION FOR BUSINESS 
                   PROPERTY ON AN INDIAN RESERVATION.

       (a) In General.--Paragraph (8) of section 168(j) is amended 
     by striking ``December 31, 2011'' and inserting ``December 
     31, 2013''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to property placed in service after December 31, 
     2011.

     SEC. 314. EXTENSION OF ENHANCED CHARITABLE DEDUCTION FOR 
                   CONTRIBUTIONS OF FOOD INVENTORY.

       (a) In General.--Clause (iv) of section 170(e)(3)(C) is 
     amended by striking ``December 31, 2011'' and inserting 
     ``December 31, 2013''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to contributions made after December 31, 2011.

     SEC. 315. EXTENSION OF INCREASED EXPENSING LIMITATIONS AND 
                   TREATMENT OF CERTAIN REAL PROPERTY AS SECTION 
                   179 PROPERTY.

       (a) In General.--
       (1) Dollar limitation.--Section 179(b)(1) is amended--
       (A) by striking ``2010 or 2011,'' in subparagraph (B) and 
     inserting ``2010, 2011, 2012, or 2013, and'',
       (B) by striking subparagraph (C),
       (C) by redesignating subparagraph (D) as subparagraph (C), 
     and
       (D) in subparagraph (C), as so redesignated, by striking 
     ``2012'' and inserting ``2013''.
       (2) Reduction in limitation.--Section 179(b)(2) is 
     amended--
       (A) by striking ``2010 or 2011,'' in subparagraph (B) and 
     inserting ``2010, 2011, 2012, or 2013, and'',
       (B) by striking subparagraph (C),
       (C) by redesignating subparagraph (D) as subparagraph (C), 
     and
       (D) in subparagraph (C), as so redesignated, by striking 
     ``2012'' and inserting ``2013''.
       (3) Conforming amendment.--Subsection (b) of section 179 is 
     amended by striking paragraph (6).
       (b) Computer Software.--Section 179(d)(1)(A)(ii) is amended 
     by striking ``2013'' and inserting ``2014''.
       (c) Election.--Section 179(c)(2) is amended by striking 
     ``2013'' and inserting ``2014''.
       (d) Special Rules for Treatment of Qualified Real 
     Property.--
       (1) In general.--Section 179(f)(1) is amended by striking 
     ``2010 or 2011'' and inserting ``2010, 2011, 2012, or 2013''.
       (2) Carryover limitation.--
       (A) In general.--Section 179(f)(4) is amended by striking 
     ``2011'' each place it appears and inserting ``2013''.
       (B) Conforming amendment.--Subparagraph (C) of section 
     179(f)(4) is amended--
       (i) in the heading, by striking ``2010'' and inserting 
     ``2010, 2011 and 2012'', and
       (ii) by adding at the end the following: ``For the last 
     taxable year beginning in 2013, the amount determined under 
     subsection (b)(3)(A) for such taxable year shall be 
     determined without regard to this paragraph.''.
       (e) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2011.

     SEC. 316. EXTENSION OF ELECTION TO EXPENSE MINE SAFETY 
                   EQUIPMENT.

       (a) In General.--Subsection (g) of section 179E is amended 
     by striking ``December 31, 2011'' and inserting ``December 
     31, 2013''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to property placed in service after December 31, 
     2011.

     SEC. 317. EXTENSION OF SPECIAL EXPENSING RULES FOR CERTAIN 
                   FILM AND TELEVISION PRODUCTIONS.

       (a) In General.--Subsection (f) of section 181 is amended 
     by striking ``December 31, 2011'' and inserting ``December 
     31, 2013''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to productions commencing after December 31, 
     2011.

     SEC. 318. EXTENSION OF DEDUCTION ALLOWABLE WITH RESPECT TO 
                   INCOME ATTRIBUTABLE TO DOMESTIC PRODUCTION 
                   ACTIVITIES IN PUERTO RICO.

       (a) In General.--Subparagraph (C) of section 199(d)(8) is 
     amended--
       (1) by striking ``first 6 taxable years'' and inserting 
     ``first 8 taxable years'', and
       (2) by striking ``January 1, 2012'' and inserting ``January 
     1, 2014''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2011.

     SEC. 319. EXTENSION OF MODIFICATION OF TAX TREATMENT OF 
                   CERTAIN PAYMENTS TO CONTROLLING EXEMPT 
                   ORGANIZATIONS.

       (a) In General.--Clause (iv) of section 512(b)(13)(E) is 
     amended by striking ``December 31, 2011'' and inserting 
     ``December 31, 2013''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to payments received or accrued after December 
     31, 2011.

     SEC. 320. EXTENSION OF TREATMENT OF CERTAIN DIVIDENDS OF 
                   REGULATED INVESTMENT COMPANIES.

       (a) In General.--Paragraphs (1)(C)(v) and (2)(C)(v) of 
     section 871(k) are each amended by striking ``December 31, 
     2011'' and inserting ``December 31, 2013''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2011.

     SEC. 321. EXTENSION OF RIC QUALIFIED INVESTMENT ENTITY 
                   TREATMENT UNDER FIRPTA.

       (a) In General.--Clause (ii) of section 897(h)(4)(A) is 
     amended by striking ``December 31, 2011'' and inserting 
     ``December 31, 2013''.
       (b) Effective Date.--
       (1) In general.--The amendment made by subsection (a) shall 
     take effect on January 1, 2012. Notwithstanding the preceding 
     sentence, such amendment shall not apply with respect to the 
     withholding requirement under section 1445 of the Internal 
     Revenue Code of 1986 for any payment made before the date of 
     the enactment of this Act.
       (2) Amounts withheld on or before date of enactment.--In 
     the case of a regulated investment company--
       (A) which makes a distribution after December 31, 2011, and 
     before the date of the enactment of this Act; and
       (B) which would (but for the second sentence of paragraph 
     (1)) have been required to withhold with respect to such 
     distribution under section 1445 of such Code,
     such investment company shall not be liable to any person to 
     whom such distribution was made for any amount so withheld 
     and paid over to the Secretary of the Treasury.

     SEC. 322. EXTENSION OF SUBPART F EXCEPTION FOR ACTIVE 
                   FINANCING INCOME.

       (a) Exempt Insurance Income.--Paragraph (10) of section 
     953(e) is amended--
       (1) by striking ``January 1, 2012'' and inserting ``January 
     1, 2014'', and
       (2) by striking ``December 31, 2011'' and inserting 
     ``December 31, 2013''.
       (b) Special Rule for Income Derived in the Active Conduct 
     of Banking, Financing, or Similar Businesses.--Paragraph (9) 
     of section 954(h) is amended by striking ``January 1, 2012'' 
     and inserting ``January 1, 2014''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to taxable years of foreign corporations 
     beginning after December 31, 2011, and to taxable years of 
     United States shareholders with or within which any such 
     taxable year of such foreign corporation ends.

     SEC. 323. EXTENSION OF LOOK-THRU TREATMENT OF PAYMENTS 
                   BETWEEN RELATED CONTROLLED FOREIGN CORPORATIONS 
                   UNDER FOREIGN PERSONAL HOLDING COMPANY RULES.

       (a) In General.--Subparagraph (C) of section 954(c)(6) is 
     amended by striking ``January 1, 2012'' and inserting 
     ``January 1, 2014''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to taxable years of foreign corporations 
     beginning after December 31, 2011, and to taxable years of 
     United States shareholders with or within which such taxable 
     years of foreign corporations end.

     SEC. 324. EXTENSION OF TEMPORARY EXCLUSION OF 100 PERCENT OF 
                   GAIN ON CERTAIN SMALL BUSINESS STOCK.

       (a) In General.--Paragraph (4) of section 1202(a) is 
     amended--
       (1) by striking ``January 1, 2012'' and inserting ``January 
     1, 2014'', and
       (2) by striking ``and 2011'' and inserting ``, 2011, 2012, 
     and 2013'' in the heading thereof.
       (b) Technical Amendments.--
       (1) Special rule for 2009 and certain period in 2010.--
     Paragraph (3) of section 1202(a) is amended by adding at the 
     end the following new flush sentence:
     ``In the case of any stock which would be described in the 
     preceding sentence (but for this sentence), the acquisition 
     date for purposes of this subsection shall be the first day 
     on which such stock was held by the taxpayer determined after 
     the application of section 1223.''.
       (2) 100 percent exclusion.--Paragraph (4) of section 
     1202(a) is amended by adding at the end the following new 
     flush sentence:
     ``In the case of any stock which would be described in the 
     preceding sentence (but for this sentence), the acquisition 
     date for purposes of this subsection shall be the first day 
     on which such stock was held by the taxpayer determined after 
     the application of section 1223.''.
       (c) Effective Dates.--
       (1) In general.--The amendments made by subsection (a) 
     shall apply to stock acquired after December 31, 2011.
       (2) Subsection (b)(1).--The amendment made by subsection 
     (b)(1) shall take effect as if included in section 1241(a) of 
     division B of the American Recovery and Reinvestment Act of 
     2009.
       (3) Subsection (b)(2).--The amendment made by subsection 
     (b)(2) shall take effect as if included in section 2011(a) of 
     the Creating Small Business Jobs Act of 2010.

     SEC. 325. EXTENSION OF BASIS ADJUSTMENT TO STOCK OF S 
                   CORPORATIONS MAKING CHARITABLE CONTRIBUTIONS OF 
                   PROPERTY.

       (a) In General.--Paragraph (2) of section 1367(a) is 
     amended by striking ``December 31, 2011'' and inserting 
     ``December 31, 2013''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to contributions made in taxable years beginning 
     after December 31, 2011.

     SEC. 326. EXTENSION OF REDUCTION IN S-CORPORATION RECOGNITION 
                   PERIOD FOR BUILT-IN GAINS TAX.

       (a) In General.--Paragraph (7) of section 1374(d) is 
     amended--
       (1) by redesignating subparagraph (C) as subparagraph (D), 
     and

[[Page 18516]]

       (2) by inserting after subparagraph (B) the following new 
     subparagraph:
       ``(C) Special rule for 2012 and 2013.--For purposes of 
     determining the net recognized built-in gain for taxable 
     years beginning in 2012 or 2013, subparagraphs (A) and (D) 
     shall be applied by substituting `5-year' for `10-year'.'', 
     and
       (3) by adding at the end the following new subparagraph:
       ``(E) Installment sales.--If an S corporation sells an 
     asset and reports the income from the sale using the 
     installment method under section 453, the treatment of all 
     payments received shall be governed by the provisions of this 
     paragraph applicable to the taxable year in which such sale 
     was made.''.
       (b) Technical Amendment.--Subparagraph (B) of section 
     1374(d)(2) is amended by inserting ``described in 
     subparagraph (A)'' after ``, for any taxable year''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2011.

     SEC. 327. EXTENSION OF EMPOWERMENT ZONE TAX INCENTIVES.

       (a) In General.--Clause (i) of section 1391(d)(1)(A) is 
     amended by striking ``December 31, 2011'' and inserting 
     ``December 31, 2013''.
       (b) Increased Exclusion of Gain on Stock of Empowerment 
     Zone Businesses.--Subparagraph (C) of section 1202(a)(2) is 
     amended--
       (1) by striking ``December 31, 2016'' and inserting 
     ``December 31, 2018''; and
       (2) by striking ``2016'' in the heading and inserting 
     ``2018''.
       (c) Treatment of Certain Termination Dates Specified in 
     Nominations.--In the case of a designation of an empowerment 
     zone the nomination for which included a termination date 
     which is contemporaneous with the date specified in 
     subparagraph (A)(i) of section 1391(d)(1) of the Internal 
     Revenue Code of 1986 (as in effect before the enactment of 
     this Act), subparagraph (B) of such section shall not apply 
     with respect to such designation if, after the date of the 
     enactment of this section, the entity which made such 
     nomination amends the nomination to provide for a new 
     termination date in such manner as the Secretary of the 
     Treasury (or the Secretary's designee) may provide.
       (d) Effective Date.--The amendments made by this section 
     shall apply to periods after December 31, 2011.

     SEC. 328. EXTENSION OF TAX-EXEMPT FINANCING FOR NEW YORK 
                   LIBERTY ZONE.

       (a) In General.--Subparagraph (D) of section 1400L(d)(2) is 
     amended by striking ``January 1, 2012'' and inserting 
     ``January 1, 2014''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to bonds issued after December 31, 2011.

     SEC. 329. EXTENSION OF TEMPORARY INCREASE IN LIMIT ON COVER 
                   OVER OF RUM EXCISE TAXES TO PUERTO RICO AND THE 
                   VIRGIN ISLANDS.

       (a) In General.--Paragraph (1) of section 7652(f) is 
     amended by striking ``January 1, 2012'' and inserting 
     ``January 1, 2014''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to distilled spirits brought into the United 
     States after December 31, 2011.

     SEC. 330. MODIFICATION AND EXTENSION OF AMERICAN SAMOA 
                   ECONOMIC DEVELOPMENT CREDIT.

       (a) Modification.--
       (1) In general.--Subsection (a) of section 119 of division 
     A of the Tax Relief and Health Care Act of 2006 is amended by 
     striking ``if such corporation'' and all that follows and 
     inserting ``if--
       ``(1) in the case of a taxable year beginning before 
     January 1, 2012, such corporation--
       ``(A) is an existing credit claimant with respect to 
     American Samoa, and
       ``(B) elected the application of section 936 of the 
     Internal Revenue Code of 1986 for its last taxable year 
     beginning before January 1, 2006, and
       ``(2) in the case of a taxable year beginning after 
     December 31, 2011, such corporation meets the requirements of 
     subsection (e).''.
       (2) Requirements.--Section 119 of division A of such Act is 
     amended by adding at the end the following new subsection:
       ``(e) Qualified Production Activities Income Requirement.--
     A corporation meets the requirement of this subsection if 
     such corporation has qualified production activities income, 
     as defined in subsection (c) of section 199 of the Internal 
     Revenue Code of 1986, determined by substituting `American 
     Samoa' for `the United States' each place it appears in 
     paragraphs (3), (4), and (6) of such subsection (c), for the 
     taxable year.''.
       (b) Extension.--Subsection (d) of section 119 of division A 
     of the Tax Relief and Health Care Act of 2006 is amended by 
     striking ``shall apply'' and all that follows and inserting 
     ``shall apply--
       ``(1) in the case of a corporation that meets the 
     requirements of subparagraphs (A) and (B) of subsection 
     (a)(1), to the first 8 taxable years of such corporation 
     which begin after December 31, 2006, and before January 1, 
     2014, and
       ``(2) in the case of a corporation that does not meet the 
     requirements of subparagraphs (A) and (B) of subsection 
     (a)(1), to the first 2 taxable years of such corporation 
     which begin after December 31, 2011, and before January 1, 
     2014.''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2011.

     SEC. 331. EXTENSION AND MODIFICATION OF BONUS DEPRECIATION.

       (a) In General.--Paragraph (2) of section 168(k) is 
     amended--
       (1) by striking ``January 1, 2014'' in subparagraph (A)(iv) 
     and inserting ``January 1, 2015'', and
       (2) by striking ``January 1, 2013'' each place it appears 
     and inserting ``January 1, 2014''.
       (b) Special Rule for Federal Long-term Contracts.--Clause 
     (ii) of section 460(c)(6)(B) is amended by inserting ``, or 
     after December 31, 2012, and before January 1, 2014 (January 
     1, 2015, in the case of property described in section 
     168(k)(2)(B))'' before the period.
       (c) Extension of Election To Accelerate the AMT Credit in 
     Lieu of Bonus Depreciation.--
       (1) In general.--Subclause (II) of section 
     168(k)(4)(D)(iii) is amended by striking ``2013'' and 
     inserting ``2014''.
       (2) Round 3 extension property.--Paragraph (4) of section 
     168(k) is amended by adding at the end the following new 
     subparagraph:
       ``(J) Special rules for round 3 extension property.--
       ``(i) In general.--In the case of round 3 extension 
     property, this paragraph shall be applied without regard to--

       ``(I) the limitation described in subparagraph (B)(i) 
     thereof, and
       ``(II) the business credit increase amount under 
     subparagraph (E)(iii) thereof.

       ``(ii) Taxpayers previously electing acceleration.--In the 
     case of a taxpayer who made the election under subparagraph 
     (A) for its first taxable year ending after March 31, 2008, a 
     taxpayer who made the election under subparagraph (H)(ii) for 
     its first taxable year ending after December 31, 2008, or a 
     taxpayer who made the election under subparagraph (I)(iii) 
     for its first taxable year ending after December 31, 2010--

       ``(I) the taxpayer may elect not to have this paragraph 
     apply to round 3 extension property, but
       ``(II) if the taxpayer does not make the election under 
     subclause (I), in applying this paragraph to the taxpayer the 
     bonus depreciation amount, maximum amount, and maximum 
     increase amount shall be computed and applied to eligible 
     qualified property which is round 3 extension property.

     The amounts described in subclause (II) shall be computed 
     separately from any amounts computed with respect to eligible 
     qualified property which is not round 3 extension property.
       ``(iii) Taxpayers not previously electing acceleration.--In 
     the case of a taxpayer who neither made the election under 
     subparagraph (A) for its first taxable year ending after 
     March 31, 2008, nor made the election under subparagraph 
     (H)(ii) for its first taxable year ending after December 31, 
     2008, nor made the election under subparagraph (I)(iii) for 
     any taxable year ending after December 31, 2010--

       ``(I) the taxpayer may elect to have this paragraph apply 
     to its first taxable year ending after December 31, 2012, and 
     each subsequent taxable year, and
       ``(II) if the taxpayer makes the election under subclause 
     (I), this paragraph shall only apply to eligible qualified 
     property which is round 3 extension property.

       ``(iv) Round 3 extension property.--For purposes of this 
     subparagraph, the term `round 3 extension property' means 
     property which is eligible qualified property solely by 
     reason of the extension of the application of the special 
     allowance under paragraph (1) pursuant to the amendments made 
     by section 331(a) of the American Taxpayer Relief Act of 2012 
     (and the application of such extension to this paragraph 
     pursuant to the amendment made by section 331(c)(1) of such 
     Act).''.
       (d) Normalization Rules Amendment.--Clause (ii) of section 
     168(i)(9)(A) is amended by inserting ``(respecting all 
     elections made by the taxpayer under this section)'' after 
     ``such property''.
       (e) Conforming Amendments.--
       (1) The heading for subsection (k) of section 168 is 
     amended by striking ``January 1, 2013'' and inserting 
     ``January 1, 2014''.
       (2) The heading for clause (ii) of section 168(k)(2)(B) is 
     amended by striking ``pre-january 1, 2013'' and inserting 
     ``pre-january 1, 2014''.
       (3) Subparagraph (C) of section 168(n)(2) is amended by 
     striking ``January 1, 2013'' and inserting ``January 1, 
     2014''.
       (4) Subparagraph (D) of section 1400L(b)(2) is amended by 
     striking ``January 1, 2013'' and inserting ``January 1, 
     2014''.
       (5) Subparagraph (B) of section 1400N(d)(3) is amended by 
     striking ``January 1, 2013'' and inserting ``January 1, 
     2014''.
       (f) Effective Date.--The amendments made by this section 
     shall apply to property placed in service after December 31, 
     2012, in taxable years ending after such date.

                     TITLE IV--ENERGY TAX EXTENDERS

     SEC. 401. EXTENSION OF CREDIT FOR ENERGY-EFFICIENT EXISTING 
                   HOMES.

       (a) In General.--Paragraph (2) of section 25C(g) is amended 
     by striking ``December 31, 2011'' and inserting ``December 
     31, 2013''.

[[Page 18517]]

       (b) Effective Date.--The amendment made by this section 
     shall apply to property placed in service after December 31, 
     2011.

     SEC. 402. EXTENSION OF CREDIT FOR ALTERNATIVE FUEL VEHICLE 
                   REFUELING PROPERTY.

       (a) In General.--Paragraph (2) of section 30C(g) is amended 
     by striking ``December 31, 2011.'' and inserting ``December 
     31, 2013''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to property placed in service after December 31, 
     2011.

     SEC. 403. EXTENSION OF CREDIT FOR 2- OR 3-WHEELED PLUG-IN 
                   ELECTRIC VEHICLES.

       (a) In General.--Section 30D is amended by adding at the 
     end the following new subsection:
       ``(g) Credit Allowed for 2- and 3-wheeled Plug-in Electric 
     Vehicles.--
       ``(1) In general.--In the case of a qualified 2- or 3-
     wheeled plug-in electric vehicle--
       ``(A) there shall be allowed as a credit against the tax 
     imposed by this chapter for the taxable year an amount equal 
     to the sum of the applicable amount with respect to each such 
     qualified 2- or 3-wheeled plug-in electric vehicle placed in 
     service by the taxpayer during the taxable year, and
       ``(B) the amount of the credit allowed under subparagraph 
     (A) shall be treated as a credit allowed under subsection 
     (a).
       ``(2) Applicable amount.--For purposes of paragraph (1), 
     the applicable amount is an amount equal to the lesser of--
       ``(A) 10 percent of the cost of the qualified 2- or 3-
     wheeled plug-in electric vehicle, or
       ``(B) $2,500.
       ``(3) Qualified 2- or 3-wheeled plug-in electric vehicle.--
     The term `qualified 2- or 3-wheeled plug-in electric vehicle' 
     means any vehicle which--
       ``(A) has 2 or 3 wheels,
       ``(B) meets the requirements of subparagraphs (A), (B), 
     (C), (E), and (F) of subsection (d)(1) (determined by 
     substituting `2.5 kilowatt hours' for `4 kilowatt hours' in 
     subparagraph (F)(i)),
       ``(C) is manufactured primarily for use on public streets, 
     roads, and highways,
       ``(D) is capable of achieving a speed of 45 miles per hour 
     or greater, and
       ``(E) is acquired after December 31, 2011, and before 
     January 1, 2014.''.
       (b) Conforming Amendments.--
       (1) No double benefit.--Paragraph (2) of section 30D(f) is 
     amended--
       (A) by striking ``new qualified plug-in electric drive 
     motor vehicle'' and inserting ``vehicle for which a credit is 
     allowable under subsection (a)'', and
       (B) by striking ``allowed under subsection (a)'' and 
     inserting ``allowed under such subsection''.
       (2) Air quality and safety standards.--Section 30D(f)(7) is 
     amended by striking ``motor vehicle'' and inserting 
     ``vehicle''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to vehicles acquired after December 31, 2011.

     SEC. 404. EXTENSION AND MODIFICATION OF CELLULOSIC BIOFUEL 
                   PRODUCER CREDIT.

       (a) Extension.--
       (1) In general.--Subparagraph (H) of section 40(b)(6) is 
     amended to read as follows:
       ``(H) Application of paragraph.--
       ``(i) In general.--This paragraph shall apply with respect 
     to qualified cellulosic biofuel production after December 31, 
     2008, and before January 1, 2014.
       ``(ii) No carryover to certain years after expiration.--If 
     this paragraph ceases to apply for any period by reason of 
     clause (i), rules similar to the rules of subsection (e)(2) 
     shall apply.''.
       (2) Conforming amendment.--Paragraph (2) of section 40(e) 
     is amended by striking ``or subsection (b)(6)(H)''.
       (3) Effective date.--The amendments made by this subsection 
     shall take effect as if included in section 15321(b) of the 
     Heartland, Habitat, and Horticulture Act of 2008.
       (b) Algae Treated as a Qualified Feedstock.--
       (1) In general.--Subclause (I) of section 40(b)(6)(E)(i) is 
     amended to read as follows:

       ``(I) is derived by, or from, qualified feedstocks, and''.

       (2) Qualified feedstock; special rules for algae.--
     Paragraph (6) of section 40(b) is amended by redesignating 
     subparagraphs (F), (G), and (H), as amended by this Act, as 
     subparagraphs (H), (I), and (J), respectively, and by 
     inserting after subparagraph (E) the following new 
     subparagraphs:
       ``(F) Qualified feedstock.--For purposes of this paragraph, 
     the term `qualified feedstock' means--
       ``(i) any lignocellulosic or hemicellulosic matter that is 
     available on a renewable or recurring basis, and
       ``(ii) any cultivated algae, cyanobacteria, or lemna.
       ``(G) Special rules for algae.--In the case of fuel which 
     is derived by, or from, feedstock described in subparagraph 
     (F)(ii) and which is sold by the taxpayer to another person 
     for refining by such other person into a fuel which meets the 
     requirements of subparagraph (E)(i)(II) and the refined fuel 
     is not excluded under subparagraph (E)(iii)--
       ``(i) such sale shall be treated as described in 
     subparagraph (C)(i),
       ``(ii) such fuel shall be treated as meeting the 
     requirements of subparagraph (E)(i)(II) and as not being 
     excluded under subparagraph (E)(iii) in the hands of such 
     taxpayer, and
       ``(iii) except as provided in this subparagraph, such fuel 
     (and any fuel derived from such fuel) shall not be taken into 
     account under subparagraph (C) with respect to the taxpayer 
     or any other person.''.
       (3) Conforming amendments.--
       (A) Section 40, as amended by paragraph (2), is amended--
       (i) by striking ``cellulosic biofuel'' each place it 
     appears in the text thereof and inserting ``second generation 
     biofuel'',
       (ii) by striking ``Cellulosic'' in the headings of 
     subsections (b)(6), (b)(6)(E), and (d)(3)(D) and inserting 
     ``Second generation'', and
       (iii) by striking ``cellulosic'' in the headings of 
     subsections (b)(6)(C), (b)(6)(D), (b)(6)(H), (d)(6), and 
     (e)(3) and inserting ``second generation''.
       (B) Clause (ii) of section 40(b)(6)(E) is amended by 
     striking ``Such term shall not'' and inserting ``The term 
     `second generation biofuel' shall not''.
       (C) Paragraph (1) of section 4101(a) is amended by striking 
     ``cellulosic biofuel'' and inserting ``second generation 
     biofuel''.
       (4) Effective date.--The amendments made by this subsection 
     shall apply to fuels sold or used after the date of the 
     enactment of this Act.

     SEC. 405. EXTENSION OF INCENTIVES FOR BIODIESEL AND RENEWABLE 
                   DIESEL.

       (a) Credits for Biodiesel and Renewable Diesel Used as 
     Fuel.--Subsection (g) of section 40A is amended by striking 
     ``December 31, 2011'' and inserting ``December 31, 2013''.
       (b) Excise Tax Credits and Outlay Payments for Biodiesel 
     and Renewable Diesel Fuel Mixtures.--
       (1) Paragraph (6) of section 6426(c) is amended by striking 
     ``December 31, 2011'' and inserting ``December 31, 2013''.
       (2) Subparagraph (B) of section 6427(e)(6) is amended by 
     striking ``December 31, 2011'' and inserting ``December 31, 
     2013''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to fuel sold or used after December 31, 2011.

     SEC. 406. EXTENSION OF PRODUCTION CREDIT FOR INDIAN COAL 
                   FACILITIES PLACED IN SERVICE BEFORE 2009.

       (a) In General.--Subparagraph (A) of section 45(e)(10) is 
     amended by striking ``7-year period'' each place it appears 
     and inserting ``8-year period''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to coal produced after December 31, 2012.

     SEC. 407. EXTENSION AND MODIFICATION OF CREDITS WITH RESPECT 
                   TO FACILITIES PRODUCING ENERGY FROM CERTAIN 
                   RENEWABLE RESOURCES.

       (a) Production Tax Credit.--
       (1) Extension for wind facilities.--Paragraph (1) of 
     section 45(d) is amended by striking ``January 1, 2013'' and 
     inserting ``January 1, 2014''.
       (2) Exclusion of paper which is commonly recycled from 
     definition of municipal solid waste.--Section 45(c)(6) is 
     amended by inserting ``, except that such term does not 
     include paper which is commonly recycled and which has been 
     segregated from other solid waste (as so defined)'' after 
     ``(42 U.S.C. 6903)''.
       (3) Modification to definition of qualified facility.--
       (A) In general.--The following provisions of section 45(d), 
     as amended by paragraph (1), are each amended by striking 
     ``before January 1, 2014'' and inserting ``the construction 
     of which begins before January 1, 2014'':
       (i) Paragraph (1).
       (ii) Paragraph (2)(A)(i).
       (iii) Paragraph (3)(A)(i)(I).
       (iv) Paragraph (6).
       (v) Paragraph (7).
       (vi) Paragraph (9)(B).
       (vii) Paragraph (11)(B).
       (B) Certain closed-loop biomass facilities.--Subparagraph 
     (A) of section 45(d)(2) is amended by adding at the end the 
     following new flush sentence:
     ``For purposes of clause (ii), a facility shall be treated as 
     modified before January 1, 2014, if the construction of such 
     modification begins before such date.''.
       (C) Certain open-loop biomass facilities.--Clause (ii) of 
     section 45(d)(3)(A) is amended by striking ``is originally 
     placed in service'' and inserting ``the construction of which 
     begins''.
       (D) Geothermal facilities.--
       (i) In general.--Paragraph (4) of section 45(d) is amended 
     by striking ``and before January 1, 2014'' and all that 
     follows and inserting ``and which--
       ``(A) in the case of a facility using solar energy, is 
     placed in service before January 1, 2006, or
       ``(B) in the case of a facility using geothermal energy, 
     the construction of which begins before January 1, 2014.
     Such term shall not include any property described in section 
     48(a)(3) the basis of which is taken into account by the 
     taxpayer for purposes of determining the energy credit under 
     section 48.''.
       (E) Incremental hydropower production.--Paragraph (9) of 
     section 45(d) is amended--
       (i) by redesignating subparagraphs (A) and (B), as amended 
     by subparagraph (A), as

[[Page 18518]]

     clauses (i) and (ii), respectively, and by moving such 
     clauses (as so redesignated) 2 ems to the right,
       (ii) by striking ``In the case of a facility'' and 
     inserting the following:
       ``(A) In general.--In the case of a facility'',
       (iii) by redesignating subparagraph (C) as subparagraph 
     (B), and
       (iv) by adding at the end the following new subparagraph:
       ``(C) Special rule.--For purposes of subparagraph (A)(i), 
     an efficiency improvement or addition to capacity shall be 
     treated as placed in service before January 1, 2014, if the 
     construction of such improvement or addition begins before 
     such date.''.
       (b) Extension of Election to Treat Qualified Facilities as 
     Energy Property.--Subparagraph (C) of section 48(a)(5) is 
     amended to read as follows:
       ``(C) Qualified investment credit facility.--For purposes 
     of this paragraph, the term `qualified investment credit 
     facility' means any facility--
       ``(i) which is a qualified facility (within the meaning of 
     section 45) described in paragraph (1), (2), (3), (4), (6), 
     (7), (9), or (11) of section 45(d),
       ``(ii) which is placed in service after 2008 and the 
     construction of which begins before January 1, 2014, and
       ``(iii) with respect to which--

       ``(I) no credit has been allowed under section 45, and
       ``(II) the taxpayer makes an irrevocable election to have 
     this paragraph apply.''.

       (c) Technical Corrections.--
       (1) Subparagraph (D) of section 48(a)(5) is amended--
       (A) by striking ``and'' at the end of clause (i)(II),
       (B) by striking the period at the end of clause (ii) and 
     inserting a comma, and
       (C) by adding at the end the following new clauses:
       ``(iii) which is constructed, reconstructed, erected, or 
     acquired by the taxpayer, and
       ``(iv) the original use of which commences with the 
     taxpayer.''.
       (2) Paragraphs (1) and (2) of subsection (a) of section 
     1603 of division B of the American Recovery and Reinvestment 
     Act of 2009 are each amended by striking ``placed in 
     service'' and inserting ``originally placed in service by 
     such person''.
       (d) Effective Dates.--
       (1) In general.--Except as provided in paragraphs (2) and 
     (3), the amendments made by this section shall take effect on 
     the date of the enactment of this Act.
       (2) Modification to definition of municipal solid waste.--
     The amendments made by subsection (a)(2) shall apply to 
     electricity produced and sold after the date of the enactment 
     of this Act, in taxable years ending after such date.
       (3) Technical corrections.--The amendments made by 
     subsection (c) shall apply as if included in the enactment of 
     the provisions of the American Recovery and Reinvestment Act 
     of 2009 to which they relate.

     SEC. 408. EXTENSION OF CREDIT FOR ENERGY-EFFICIENT NEW HOMES.

       (a) In General.--Subsection (g) of section 45L is amended 
     by striking ``December 31, 2011'' and inserting ``December 
     31, 2013''.
       (b) Energy Savings Requirements.--Clause (i) of section 
     45L(c)(1)(A) is amended by striking ``2003 International 
     Energy Conservation Code, as such Code (including 
     supplements) is in effect on the date of the enactment of 
     this section''and inserting ``2006 International Energy 
     Conservation Code, as such Code (including supplements) is in 
     effect on January 1, 2006''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to homes acquired after December 31, 2011.

     SEC. 409. EXTENSION OF CREDIT FOR ENERGY-EFFICIENT 
                   APPLIANCES.

       (a) In General.--Section 45M(b) is amended by striking 
     ``2011'' each place it appears other than in the provisions 
     specified in subsection (b) and inserting ``2011, 2012, or 
     2013''.
       (b) Provisions Specified.--The provisions of section 45M(b) 
     specified in this subsection are subparagraph (C) of 
     paragraph (1) and subparagraph (E) of paragraph (2).
       (c) Effective Date.--The amendments made by this section 
     shall apply to appliances produced after December 31, 2011.

     SEC. 410. EXTENSION AND MODIFICATION OF SPECIAL ALLOWANCE FOR 
                   CELLULOSIC BIOFUEL PLANT PROPERTY.

       (a) Extension.--
       (1) In general.--Subparagraph (D) of section 168(l)(2) is 
     amended by striking ``January 1, 2013'' and inserting 
     ``January 1, 2014''.
       (2) Effective date.--The amendment made by this subsection 
     shall apply to property placed in service after December 31, 
     2012.
       (b) Algae Treated as a Qualified Feedstock for Purposes of 
     Bonus Depreciation for Biofuel Plant Property.--
       (1) In general.--Subparagraph (A) of section 168(l)(2) is 
     amended by striking ``solely to produce cellulosic biofuel'' 
     and inserting ``solely to produce second generation biofuel 
     (as defined in section 40(b)(6)(E))''.
       (2) Conforming amendments.--Subsection (l) of section 168, 
     as amended by subsection (a), is amended--
       (A) by striking ``cellulosic biofuel'' each place it 
     appears in the text thereof and inserting ``second generation 
     biofuel'',
       (B) by striking paragraph (3) and redesignating paragraphs 
     (4) through (8) as paragraphs (3) through (7), respectively,
       (C) by striking ``Cellulosic'' in the heading of such 
     subsection and inserting ``Second Generation'', and
       (D) by striking ``cellulosic'' in the heading of paragraph 
     (2) and inserting ``second generation''.
       (3) Effective date.--The amendments made by this subsection 
     shall apply to property placed in service after the date of 
     the enactment of this Act.

     SEC. 411. EXTENSION OF SPECIAL RULE FOR SALES OR DISPOSITIONS 
                   TO IMPLEMENT FERC OR STATE ELECTRIC 
                   RESTRUCTURING POLICY FOR QUALIFIED ELECTRIC 
                   UTILITIES.

       (a) In General.--Paragraph (3) of section 451(i) is amended 
     by striking ``January 1, 2012'' and inserting ``January 1, 
     2014''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to dispositions after December 31, 2011.

     SEC. 412. EXTENSION OF ALTERNATIVE FUELS EXCISE TAX CREDITS.

       (a) In General.--Sections 6426(d)(5) and 6426(e)(3) are 
     each amended by striking ``December 31, 2011'' and inserting 
     ``December 31, 2013''.
       (b) Outlay Payments for Alternative Fuels.--Paragraph (6) 
     of section 6427(e) is amended--
       (1) in subparagraph (C)--
       (A) by striking ``or alternative fuel mixture (as defined 
     in subsection (d)(2) or (e)(3) of section 6426)'' and 
     inserting ``(as defined in section 6426(d)(2))'', and
       (B) by striking ``December 31, 2011, and'' and inserting 
     ``December 31, 2013,'',
       (2) in subparagraph (D)--
       (A) by striking ``or alternative fuel mixture'', and
       (B) by striking the period at the end and inserting ``, 
     and'', and
       (3) by adding at the end the following new subparagraph:
       ``(E) any alternative fuel mixture (as defined in section 
     6426(e)(2)) sold or used after December 31, 2011.''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to fuel sold or used after December 31, 2011.

                         TITLE V--UNEMPLOYMENT

     SEC. 501. 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 2, 2013'' and 
     inserting ``January 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 (H), by striking ``and'' at the end; 
     and
       (2) by inserting after subparagraph (I) the following:
       ``(J) the amendments made by section 501(a) of the American 
     Taxpayer Relief Act of 2012;''.
       (c) Effective Date.--The amendments made by this section 
     shall take effect as if included in the enactment of the 
     Unemployment Benefits Extension Act of 2012 (Public Law 112-
     96)

     SEC. 502. 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, 2012'' each place it appears 
     and inserting ``December 31, 2013''; and
       (2) in subsection (c), by striking ``June 30, 2013'' and 
     inserting ``June 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, 2013'' and inserting ``June 
     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, 2012'' 
     and inserting ``December 31, 2013''; and
       (2) in subsection (f)(2), by striking ``December 31, 2012'' 
     and inserting ``December 31, 2013''.
       (d) Effective Date.--The amendments made by this section 
     shall take effect as if included in the enactment of the 
     Unemployment Benefits Extension Act of 2012 (Public Law 112-
     96).

     SEC. 503. EXTENSION OF FUNDING FOR REEMPLOYMENT SERVICES AND 
                   REEMPLOYMENT AND ELIGIBILITY ASSESSMENT 
                   ACTIVITIES.

       (a) 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 2013'' and 
     inserting ``through fiscal year 2014''.
       (b) Effective Date.--The amendments made by this section 
     shall take effect as if included in the enactment of the 
     Unemployment Benefits Extension Act of 2012 (Public Law 112-
     96).

[[Page 18519]]



     SEC. 504. ADDITIONAL EXTENDED UNEMPLOYMENT BENEFITS UNDER THE 
                   RAILROAD UNEMPLOYMENT INSURANCE ACT.

       (a) Extension.--Section 2(c)(2)(D)(iii) of the Railroad 
     Unemployment Insurance Act, as added by section 2006 of the 
     American Recovery and Reinvestment Act of 2009 (Public Law 
     111-5) and as amended by section 9 of the Worker, 
     Homeownership, and Business Assistance Act of 2009 (Public 
     Law 111-92), section 505 of the Tax Relief, Unemployment 
     Insurance Reauthorization, and Job Creation Act of 2010 
     (Public Law 111-312), section 202 of the Temporary Payroll 
     Tax Cut Continuation Act of 2011 (Public Law 112-78), and 
     section 2124 of the Unemployment Benefits Extension Act of 
     2012 (Public Law 112-96), is amended--
       (1) by striking ``June 30, 2012'' and inserting ``June 30, 
     2013''; and
       (2) by striking ``December 31, 2012'' and inserting 
     ``December 31, 2013''.
       (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 $250,000 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.

             TITLE VI--MEDICARE AND OTHER HEALTH EXTENSIONS

                    Subtitle A--Medicare Extensions

     SEC. 601. MEDICARE PHYSICIAN PAYMENT UPDATE.

       (a) In General.--Section 1848(d) of the Social Security Act 
     (42 U.S.C. 1395w-4(d)) is amended by adding at the end the 
     following new paragraph:
       ``(14) Update for 2013.--
       ``(A) In general.--Subject to paragraphs (7)(B), (8)(B), 
     (9)(B), (10)(B), (11)(B), (12)(B), and (13)(B), in lieu of 
     the update to the single conversion factor established in 
     paragraph (1)(C) that would otherwise apply for 2013, the 
     update to the single conversion factor for such year shall be 
     zero percent.
       ``(B) No effect on computation of conversion factor for 
     2014 and subsequent years.--The conversion factor under this 
     subsection shall be computed under paragraph (1)(A) for 2014 
     and subsequent years as if subparagraph (A) had never 
     applied.''.
       (b) Advancement of Clinical Data Registries To Improve the 
     Quality of Health Care.--
       (1) In general.--Section 1848(m)(3) of the Social Security 
     Act (42 U.S.C. 1395w-4(m)(3)) is amended--
       (A) by redesignating subparagraph (D) as subparagraph (F); 
     and
       (B) by inserting after subparagraph (C) the following new 
     subparagraphs:
       ``(D) Satisfactory reporting measures through participation 
     in a qualified clinical data registry.--For 2014 and 
     subsequent years, the Secretary shall treat an eligible 
     professional as satisfactorily submitting data on quality 
     measures under subparagraph (A) if, in lieu of reporting 
     measures under subsection (k)(2)(C), the eligible 
     professional is satisfactorily participating, as determined 
     by the Secretary, in a qualified clinical data registry (as 
     described in subparagraph (E)) for the year.
       ``(E) Qualified clinical data registry.--
       ``(i) In general.--The Secretary shall establish 
     requirements for an entity to be considered a qualified 
     clinical data registry. Such requirements shall include a 
     requirement that the entity provide the Secretary with such 
     information, at such times, and in such manner, as the 
     Secretary determines necessary to carry out this subsection.
       ``(ii) Considerations.--In establishing the requirements 
     under clause (i), the Secretary shall consider whether an 
     entity--

       ``(I) has in place mechanisms for the transparency of data 
     elements and specifications, risk models, and measures;
       ``(II) requires the submission of data from participants 
     with respect to multiple payers;
       ``(III) provides timely performance reports to participants 
     at the individual participant level; and
       ``(IV) supports quality improvement initiatives for 
     participants.

       ``(iii) Measures.--With respect to measures used by a 
     qualified clinical data registry--

       ``(I) sections 1890(b)(7) and 1890A(a) shall not apply; and
       ``(II) measures endorsed by the entity with a contract with 
     the Secretary under section 1890(a) may be used.

       ``(iv) Consultation.--In carrying out this subparagraph, 
     the Secretary shall consult with interested parties.
       ``(v) Determination.--The Secretary shall establish a 
     process to determine whether or not an entity meets the 
     requirements established under clause (i). Such process may 
     involve one or both of the following:

       ``(I) A determination by the Secretary.
       ``(II) A designation by the Secretary of one or more 
     independent organizations to make such determination.''.

       (2) GAO study and report on incorporating registry data 
     into the medicare program in order to improve quality and 
     efficiency.--
       (A) Study.--The Comptroller General of the United States 
     shall conduct a study on the potential of clinical data 
     registries to improve the quality and efficiency of care in 
     the Medicare program, including through payment system 
     incentives. Such study shall include an analysis of the role 
     of health information technology in facilitating clinical 
     data registries and the use of data from such registries 
     among private health insurers as well as other entities the 
     Comptroller General determines appropriate.
       (B) Report.--Not later than November 15, 2013, the 
     Comptroller General of the United States shall submit to 
     Congress a report on the study conducted under subparagraph 
     (A), together with recommendations for such legislation and 
     administrative action as the Comptroller General determines 
     appropriate.

     SEC. 602. WORK GEOGRAPHIC ADJUSTMENT.

       Section 1848(e)(1)(E) of the Social Security Act (42 U.S.C. 
     1395w-4(e)(1)(E)) is amended by striking ``before January 1, 
     2013'' and inserting ``before January 1, 2014''.

     SEC. 603. PAYMENT FOR OUTPATIENT THERAPY SERVICES.

       (a) Extension.--Section 1833(g) of the Social Security Act 
     (42 U.S.C. 1395l(g)) is amended--
       (1) in paragraph (5)(A), in the first sentence, by striking 
     ``December 31, 2012'' and inserting ``December 31, 2013''; 
     and
       (2) in paragraph (6)--
       (A) by striking ``December 31, 2012'' and inserting 
     ``December 31, 2013''; and
       (B) by inserting ``or 2013'' after ``during 2012''.
       (b) Application of Therapy Cap to Therapy Furnished as Part 
     of Outpatient Critical Access Hospital Services.--Section 
     1833(g)(6) of the Social Security Act (42 U.S.C. 
     1395l(g)(6)), as amended by subsection (a), is amended--
       (1) by striking ``In applying'' and inserting ``(A) In 
     applying''; and
       (2) by adding at the end the following new subparagraph:
       ``(B)(i) With respect to outpatient therapy services 
     furnished beginning on or after January 1, 2013, and before 
     January 1, 2014, for which payment is made under section 
     1834(g), the Secretary shall count toward the uniform dollar 
     limitations described in paragraphs (1) and (3) and the 
     threshold described in paragraph (5)(C) the amount that would 
     be payable under this part if such services were paid under 
     section 1834(k)(1)(B) instead of being paid under section 
     1834(g).
       ``(ii) Nothing in clause (i) shall be construed as changing 
     the method of payment for outpatient therapy services under 
     section 1834(g).''.
       (c) Beneficiary Protections.--Section 1833(g)(5) of the 
     Social Security Act (42 U.S.C. 1395l(g)(5)) is amended by 
     adding at the end the following new subparagraph:
       ``(D) With respect to services furnished on or after 
     January 1, 2013, where payment may not be made as a result of 
     application of paragraphs (1) and (3), section 1879 shall 
     apply in the same manner as such section applies to a denial 
     that is made by reason of section 1862(a)(1).''.
       (d) Implementation.--Notwithstanding any other provision of 
     law, the Secretary of Health and Human Services may implement 
     the provisions of, and the amendments made by, this section 
     by program instruction or otherwise.

     SEC. 604. AMBULANCE ADD-ON PAYMENTS.

       (a) Ground Ambulance.--Section 1834(l)(13)(A) of the Social 
     Security Act (42 U.S.C. 1395m(l)(13)(A)) is amended--
       (1) in the matter preceding clause (i), by striking 
     ``January 1, 2013'' and inserting ``January 1, 2014''; and
       (2) in each of clauses (i) and (ii), by striking ``January 
     1, 2013'' and inserting ``January 1, 2014'' each place it 
     appears.
       (b) Air Ambulance.--Section 146(b)(1) of the Medicare 
     Improvements for Patients and Providers Act of 2008 (Public 
     Law 110-275), as amended by sections 3105(b) and 10311(b) of 
     the Patient Protection and Affordable Care Act (Public Law 
     111-148), section 106(b) of the Medicare and Medicaid 
     Extenders Act of 2010 (Public Law 111-309), section 306(b) of 
     the Temporary Payroll Tax Cut Continuation Act of 2011 
     (Public Law 112-78), and section 3007(b) of the Middle Class 
     Tax Relief and Job Creation Act of 2012 (Public Law 112-96), 
     is amended by striking ``December 31, 2012'' and inserting 
     ``June 30, 2013''.
       (c) Super Rural Ambulance.--Section 1834(l)(12)(A) of the 
     Social Security Act (42 U.S.C. 1395m(l)(12)(A)) is amended in 
     the first sentence by striking ``January 1, 2013'' and 
     inserting ``January 1, 2014''.
       (d) Studies of Ambulance Costs.--
       (1) In general.--The Secretary of Health and Health and 
     Human Services (in this subsection referred to as the 
     ``Secretary'') shall conduct a study of each of the 
     following:
       (A) A study that analyzes data on existing cost reports for 
     ambulance services furnished by hospitals and critical access 
     hospitals, including variation by characteristics of such 
     providers of services.

[[Page 18520]]

       (B) A study of the feasibility of obtaining cost data on a 
     periodic basis from all ambulance providers of services and 
     suppliers for potential use in examining the appropriateness 
     of the Medicare add-on payments for ground ambulance services 
     furnished under the fee schedule under section 1834(l) of the 
     Social Security Act (42 U.S.C. 1395m(l)) and in preparing for 
     future reform of such payment system.
       (2) Components of one of the studies.--In conducting the 
     study under paragraph (1)(B), the Secretary shall--
       (A) consult with industry on the design of such cost 
     collection efforts;
       (B) explore use of cost surveys and cost reports to collect 
     appropriate cost data and the periodicity of such cost data 
     collection;
       (C) examine the feasibility of development of a standard 
     cost reporting tool for providers of services and suppliers 
     of ground ambulance services; and
       (D) examine the ability to furnish such cost data by 
     various types of ambulance providers of services and 
     suppliers, especially by rural and super-rural providers of 
     services and suppliers.
       (3) Reports.--
       (A) Existing cost reports.--Not later than October 1, 2013, 
     the Secretary shall submit a report to Congress on the study 
     conducted under paragraph (1)(A), together with 
     recommendations for such legislation and administrative 
     action as the Secretary determines appropriate.
       (B) Obtaining cost data.--Not later than July 1, 2014, the 
     Secretary shall submit a report to Congress on the study 
     conducted under paragraph (1)(B), together with 
     recommendations for such legislation and administrative 
     action as the Secretary determines appropriate.

     SEC. 605. EXTENSION OF MEDICARE INPATIENT HOSPITAL PAYMENT 
                   ADJUSTMENT FOR LOW-VOLUME HOSPITALS.

       Section 1886(d)(12) of the Social Security Act (42 U.S.C. 
     1395ww(d)(12)) is amended--
       (1) in subparagraph (B), in the matter preceding clause 
     (i), by striking ``2013'' and inserting ``2014'';
       (2) in subparagraph (C)(i), by striking ``and 2012'' each 
     place it appears and inserting ``, 2012, and 2013''; and
       (3) in subparagraph (D), by striking ``and 2012'' and 
     inserting ``, 2012, and 2013''.

     SEC. 606. EXTENSION OF THE MEDICARE-DEPENDENT HOSPITAL (MDH) 
                   PROGRAM.

       (a) Extension of Payment Methodology.--Section 
     1886(d)(5)(G) of the Social Security Act (42 U.S.C. 
     1395ww(d)(5)(G)) is amended--
       (1) in clause (i), by striking ``October 1, 2012'' and 
     inserting ``October 1, 2013''; and
       (2) in clause (ii)(II), by striking ``October 1, 2012'' and 
     inserting ``October 1, 2013''.
       (b) Conforming Amendments.--
       (1) Extension of target amount.--Section 1886(b)(3)(D) of 
     the Social Security Act (42 U.S.C. 1395ww(b)(3)(D)) is 
     amended--
       (A) in the matter preceding clause (i), by striking 
     ``October 1, 2012'' and inserting ``October 1, 2013''; and
       (B) in clause (iv), by striking ``through fiscal year 
     2012'' and inserting ``through fiscal year 2013''.
       (2) Permitting hospitals to decline reclassification.--
     Section 13501(e)(2) of the Omnibus Budget Reconciliation Act 
     of 1993 (42 U.S.C. 1395ww note) is amended by striking 
     ``through fiscal year 2012'' and inserting ``through fiscal 
     year 2013''.

     SEC. 607. EXTENSION FOR SPECIALIZED MEDICARE ADVANTAGE PLANS 
                   FOR SPECIAL NEEDS INDIVIDUALS.

       Section 1859(f)(1) of the Social Security Act (42 U.S.C. 
     1395w-28(f)(1)) is amended by striking ``2014'' and inserting 
     ``2015''.

     SEC. 608. EXTENSION OF MEDICARE REASONABLE COST CONTRACTS.

       Section 1876(h)(5)(C)(ii) of the Social Security Act (42 
     U.S.C. 1395mm(h)(5)(C)(ii)) is amended, in the matter 
     preceding subclause (I), by striking ``January 1, 2013'' and 
     inserting ``January 1, 2014''.

     SEC. 609. PERFORMANCE IMPROVEMENT.

       (a) Extension of Funding for Contract With Consensus-based 
     Entity Regarding Performance Measurement.--
       (1) In general.--Section 1890(d) of the Social Security Act 
     (42 U.S.C. 1395aaa(d)) is amended by striking ``fiscal years 
     2009 through 2012'' and inserting ``fiscal years 2009 through 
     2013''.
       (2) Revision to duties.--Section 1890(b) of the Social 
     Security Act (42 U.S.C. 1395aaa(b)) is amended by striking 
     paragraph (4).
       (b) Providing Data for Performance Improvement in a Timely 
     Manner.--
       (1) In general.--The Secretary of Health and Human Services 
     (in this subsection referred to as the ``Secretary'') shall 
     develop a strategy to provide data for performance 
     improvement in a timely manner to applicable providers under 
     the Medicare program under title XVIII of the Social Security 
     Act (42 U.S.C. 1395 et seq.), including with respect to the 
     provision of the following:
       (A) Utilization data, including such data for items and 
     services under parts A, B, and D of the Medicare program.
       (B) Feedback on quality data submitted by the applicable 
     provider under the Medicare program.
       (2) Considerations.--In developing the strategy under 
     paragraph (1), the Secretary shall consider--
       (A) the type of applicable provider receiving the data;
       (B) the frequency of providing the data so that it can be 
     the most relevant in improving provider performance;
       (C) risk adjustment methods;
       (D) presentation of the data in a meaningful manner and 
     easily understandable format;
       (E) with respect to utilization data, the provision of data 
     that the Secretary determines would be useful to improve the 
     performance of the type of applicable provider involved; and
       (F) administrative costs involved with providing data.
       (3) Submission and availability of initial strategy.--Not 
     later than 1 year after the date of the enactment of this 
     Act, the Secretary shall--
       (A) submit to the relevant committees of Congress the 
     strategy described in paragraph (1); and
       (B) post such strategy on the website of the Centers for 
     Medicare & Medicaid Services.
       (4) Strategy update.--
       (A) Feedback from stakeholders.--The Secretary shall seek 
     feedback from stakeholders on the initial strategy submitted 
     under paragraph (3).
       (B) Strategy update.--The Secretary shall--
       (i) update the strategy described in paragraph (1) based on 
     the feedback submitted under subparagraph (A); and
       (ii) not later than 18 months after the date of the 
     enactment of this Act--

       (I) submit such updated strategy to the relevant committees 
     of Congress; and
       (II) post such updated strategy on the website of the 
     Centers for Medicare & Medicaid Services.

       (5) GAO study and report on private sector information 
     sharing activities.--
       (A) Study.--The Comptroller General of the United States 
     (in this paragraph referred to as the ``Comptroller 
     General'') shall conduct a study on information sharing 
     activities. Such study shall include an analysis of--
       (i) how private sector entities share timely data with 
     hospitals, physicians, and other providers and what lessons 
     can be learned from those activities;
       (ii) how the Medicare program currently shares data with 
     providers, including what data is provided and to which 
     providers, and what divisions within the Centers for Medicare 
     & Medicaid Services oversee those efforts;
       (iii) what, if any, differences there are between the 
     private sector and the Medicare program under title XVIII of 
     the Social Security Act (42 U.S.C. 1395 et seq.) in terms of 
     sharing data; and
       (iv) what, if any, barriers there are for the Centers for 
     Medicare & Medicaid Services to sharing timely data with 
     applicable providers and recommendations to eliminate or 
     reduce such barriers.
       (B) Report.--Not later than 8 months after the date of the 
     enactment of this Act, the Comptroller General shall submit 
     to the relevant committees of Congress a report containing 
     the results of the study conducted under subparagraph (A), 
     together with recommendations for such legislation and 
     administrative action as the Comptroller General determines 
     appropriate.
       (6) Definitions.--In this subsection:
       (A) Applicable provider.--The term ``applicable provider'' 
     means the following:
       (i) A critical access hospital (as defined in section 
     1861(mm)(1) of the Social Security Act (42 U.S.C. 
     1395xx(mm)(1))).
       (ii) A hospital (as defined in section 1861(e) of such Act 
     (42 U.S.C. 1395x(e))).
       (iii) A physician (as defined in section 1861(r) of such 
     Act (42 U.S.C. 1395x(r))).
       (iv) Any other provider the Secretary determines should 
     receive the information described in subsection (a).
       (B) Performance improvement.--The term ``performance 
     improvement'' means improvements in quality, reducing per 
     capita costs, and other criteria the Secretary determines 
     appropriate.

     SEC. 610. EXTENSION OF FUNDING OUTREACH AND ASSISTANCE FOR 
                   LOW-INCOME PROGRAMS.

       (a) Additional Funding for State Health Insurance 
     Programs.--Subsection (a)(1)(B) of section 119 of the 
     Medicare Improvements for Patients and Providers Act of 2008 
     (42 U.S.C. 1395b-3 note), as amended by section 3306 of the 
     Patient Protection and Affordable Care Act Public Law 111-
     148), is amended--
       (1) in clause (i), by striking ``and'' at the end;
       (2) in clause (ii), by striking the period at the end and 
     inserting ``; and''; and
       (3) by inserting after clause (ii) the following new 
     clause:
       ``(iii) for fiscal year 2013, of $7,500,000.''.
       (b) Additional Funding for Area Agencies on Aging.--
     Subsection (b)(1)(B) of such section 119, as so amended, is 
     amended--
       (1) in clause (i), by striking ``and'' at the end;
       (2) in clause (ii), by striking the period at the end and 
     inserting ``; and''; and
       (3) by inserting after clause (ii) the following new 
     clause:

[[Page 18521]]

       ``(iii) for fiscal year 2013, of $7,500,000.''.
       (c) Additional Funding for Aging and Disability Resource 
     Centers.--Subsection (c)(1)(B) of such section 119, as so 
     amended, is amended--
       (1) in clause (i), by striking ``and'' at the end;
       (2) in clause (ii), by striking the period at the end and 
     inserting ``; and''; and
       (3) by inserting after clause (ii) the following new 
     clause:
       ``(iii) for fiscal year 2013, of $5,000,000.''.
       (d) Additional Funding for Contract With the National 
     Center for Benefits and Outreach Enrollment.--Subsection 
     (d)(2) of such section 119, as so amended, is amended--
       (1) in clause (i), by striking ``and'' at the end;
       (2) in clause (ii), by striking the period at the end and 
     inserting ``; and''; and
       (3) by inserting after clause (ii) the following new 
     clause:
       ``(iii) for fiscal year 2013, of $5,000,000.''.

                  Subtitle B--Other Health Extensions

     SEC. 621. EXTENSION OF THE QUALIFYING INDIVIDUAL (QI) 
                   PROGRAM.

       (a) Extension.--Section 1902(a)(10)(E)(iv) of the Social 
     Security Act (42 U.S.C. 1396a(a)(10)(E)(iv)) is amended by 
     striking ``2012'' and inserting ``2013''.
       (b) Extending Total Amount Available for Allocation.--
     Section 1933(g) of such Act (42 U.S.C. 1396u-3(g)) is 
     amended--
       (1) in paragraph (2)--
       (A) in subparagraph (Q), by striking ``and'' after the 
     semicolon;
       (B) in subparagraph (R), by striking the period at the end 
     and inserting a semicolon; and
       (C) by adding at the end the following new subparagraphs:
       ``(S) for the period that begins on January 1, 2013, and 
     ends on September 30, 2013, the total allocation amount is 
     $485,000,000; and
       ``(T) for the period that begins on October 1, 2013, and 
     ends on December 31, 2013, the total allocation amount is 
     $300,000,000.''; and
       (2) in paragraph (3), in the matter preceding subparagraph 
     (A), by striking ``or (R)'' and inserting ``(R), or (T)''.

     SEC. 622. EXTENSION OF TRANSITIONAL MEDICAL ASSISTANCE (TMA).

       Sections 1902(e)(1)(B) and 1925(f) of the Social Security 
     Act (42 U.S.C. 1396a(e)(1)(B), 1396r-6(f)) are each amended 
     by striking ``2012'' and inserting ``2013''.

     SEC. 623. EXTENSION OF MEDICAID AND CHIP EXPRESS LANE OPTION.

       Section 1902(e)(13)(I) of the Social Security Act (42 
     U.S.C. 1396a(e)(13)(I)) is amended by striking ``2013'' and 
     inserting ``2014''.

     SEC. 624. EXTENSION OF FAMILY-TO-FAMILY HEALTH INFORMATION 
                   CENTERS.

       Section 501(c)(1)(A)(iii) of the Social Security Act (42 
     U.S.C. 701(c)(1)(A)(iii)) is amended by striking ``2012'' and 
     inserting ``2013''.

     SEC. 625. EXTENSION OF SPECIAL DIABETES PROGRAM FOR TYPE I 
                   DIABETES AND FOR INDIANS.

       (a) Special Diabetes Programs for Type I Diabetes.--Section 
     330B(b)(2)(C) of the Public Health Service Act (42 U.S.C. 
     254c-2(b)(2)(C)) is amended by striking ``2013'' and 
     inserting ``2014''.
       (b) Special Diabetes Programs for Indians.--Section 
     330C(c)(2)(C) of the Public Health Service Act (42 U.S.C. 
     254c-3(c)(2)(C)) is amended by striking ``2013'' and 
     inserting ``2014''.

                  Subtitle C--Other Health Provisions

     SEC. 631. IPPS DOCUMENTATION AND CODING ADJUSTMENT FOR 
                   IMPLEMENTATION OF MS-DRGS.

       (a) Rule of Construction and Clarification.--
       (1) Rule of construction.--Nothing in the amendments made 
     by subsection (b) shall be construed as changing the existing 
     authority under section 1886(d) of the Social Security Act 
     (42 U.S.C. 1395ww(d)) to make prospective documentation and 
     coding adjustments to the standardized amounts under such 
     section 1886(d) to correct for changes in the coding or 
     classification of discharges that do not reflect real changes 
     in case mix.
       (2) Clarification.--Effective on the date of the enactment 
     of this section, except as provided in section 7(b)(1)(B)(ii) 
     of the TMA, Abstinence Education, and QI Programs Extension 
     Act of 2007, as added by subsection (b)(2)(A)(ii)(IV) of this 
     section, the Secretary of Health and Human Services shall not 
     have authority to fully recoup past overpayments related to 
     documentation and coding changes from fiscal years 2008 and 
     2009.
       (b) Adjustment.--Section 7 of the TMA, Abstinence 
     Education, and QI Programs Extension Act of 2007 (Public Law 
     110-90; 121 Stat. 986) is amended--
       (1) in the heading, by striking ``limitation'' and all that 
     follows through ``adjustment'' and inserting ``documentation 
     and coding adjustments''; and
       (2) in subsection (b)--
       (A) in paragraph (1)--
       (i) in the matter before subparagraph (A)--

       (I) by striking ``or 2009'' and inserting ``, 2009, or 
     2010''; and
       (II) by inserting ``or otherwise applied for such year'' 
     after ``applied under subsection (a)''; and

       (ii) in subparagraph (B)--

       (I) by inserting ``(i)'' after ``(B)'';
       (II) by striking ``or decrease'';
       (III) by striking the period at the end and inserting ``; 
     and''; and
       (IV) by adding at the end the following:

       ``(ii) make an additional adjustment to the standardized 
     amounts under such section 1886(d) based upon the Secretary's 
     estimates for discharges occurring only during fiscal years 
     2014, 2015, 2016, and 2017 to fully offset $11,000,000,000 
     (which represents the amount of the increase in aggregate 
     payments from fiscal years 2008 through 2013 for which an 
     adjustment was not previously applied).''; and
       (B) in paragraph (3)--
       (i) in subparagraph (A), by inserting before the semicolon 
     the following: ``or affecting the Secretary's authority under 
     such paragraph to apply a prospective adjustment to offset 
     aggregate additional payments related to documentation and 
     coding improvements made with respect to discharges during 
     fiscal year 2010''; and
       (ii) in subparagraph (B), by striking ``and 2012'' and 
     inserting ``2012, 2014, 2015, 2016, and 2017''.

     SEC. 632. REVISIONS TO THE MEDICARE ESRD BUNDLED PAYMENT 
                   SYSTEM TO REFLECT FINDINGS IN THE GAO REPORT.

       (a) Adjustment to ESRD Bundled Payment Rate To Account for 
     Changes in the Utilization of Certain Drugs and 
     Biologicals.--Section 1881(b)(14) of the Social Security Act 
     (42 U.S.C. 1395rr(b)(14)) is amended by adding at the end the 
     following new subparagraph:
       ``(I) For services furnished on or after January 1, 2014, 
     the Secretary shall, by comparing per patient utilization 
     data from 2007 with such data from 2012, make reductions to 
     the single payment that would otherwise apply under this 
     paragraph for renal dialysis services to reflect the 
     Secretary's estimate of the change in the utilization of 
     drugs and biologicals described in clauses (ii), (iii), and 
     (iv) of subparagraph (B) (other than oral-only ESRD-related 
     drugs, as such term is used in the final rule promulgated by 
     the Secretary in the Federal Register on August 12, 2010 (75 
     Fed. Reg. 49030)). In making reductions under the preceding 
     sentence, the Secretary shall take into account the most 
     recently available data on average sales prices and changes 
     in prices for drugs and biological reflected in the ESRD 
     market basket percentage increase factor under subparagraph 
     (F).''.
       (b) Two-year Delay of Implementation of Oral-Only ESRD-
     Related Drugs in the ESRD Prospective Payment System; 
     Monitoring.--
       (1) Delay.--The Secretary of Health and Human Services may 
     not implement the policy under section 413.174(f)(6) of title 
     42, Code of Federal Regulations (relating to oral-only ESRD-
     related drugs in the ESRD prospective payment system), prior 
     to January 1, 2016.
       (2) Monitoring.--With respect to the implementation of 
     oral-only ESRD-related drugs in the ESRD prospective payment 
     system under subsection (b)(14) of section 1881 of the Social 
     Security Act (42 U.S.C. 1395rr(b)(14)), the Secretary of 
     Health and Human Services shall monitor the bone and mineral 
     metabolism of individuals with end stage renal disease.
       (c) Analysis of Case Mix Payment Adjustments.--By not later 
     than January 1, 2016, the Secretary of Health and Human 
     Services shall--
       (1) conduct an analysis of the case mix payment adjustments 
     being used under section 1881(b)(14)(D)(i) of the Social 
     Security Act (42 U.S.C. 1395rr(b)(14)(D)(i)); and
       (2) make appropriate revisions to such case mix payment 
     adjustments.
       (d) Updated GAO Report.--Not later than December 31, 2015, 
     the Comptroller General of the United States shall submit to 
     Congress a report that updates the report submitted to 
     Congress under section 10336 of the Patient Protection and 
     Affordable Care Act (Public Law 111-148; 124 Stat. 974). The 
     updated report shall include an analysis of how the Secretary 
     of Health and Human Services has addressed points raised in 
     the report submitted under such section 10336 with respect to 
     the Secretary's preparations to implement payment for oral-
     only ESRD-related drugs in the bundled prospective payment 
     system under section 1881(b)(14) of the Social Security Act 
     (42 U.S.C. 1395rr(b)(14)).

     SEC. 633. TREATMENT OF MULTIPLE SERVICE PAYMENT POLICIES FOR 
                   THERAPY SERVICES.

       (a) Services Furnished by Physicians and Certain Other 
     Providers.--Section 1848(b)(7) of the Social Security Act (42 
     U.S.C. 1395w-4(b)(7)) is amended--
       (1) by striking ``2011,'' and inserting ``2011, and before 
     April 1, 2013,''; and
       (2) by adding at the end the following new sentence: ``In 
     the case of such services furnished on or after April 1, 
     2013, and for which payment is made under such fee schedules, 
     instead of the 25 percent multiple procedure payment 
     reduction specified in such final rule, the reduction 
     percentage shall be 50 percent.''.
       (b) Services Furnished by Other Providers.--Section 1834(k) 
     of the Social Security Act (42 U.S.C. 1395m(k)) is amended by 
     adding at the end the following new paragraph:

[[Page 18522]]

       ``(7) Adjustment in discount for certain multiple therapy 
     services.--In the case of therapy services furnished on or 
     after April 1, 2013, and for which payment is made under this 
     subsection pursuant to the applicable fee schedule amount (as 
     defined in paragraph (3)), instead of the 25 percent multiple 
     procedure payment reduction specified in the final rule 
     published by the Secretary in the Federal Register on 
     November 29, 2010, the reduction percentage shall be 50 
     percent.''.

     SEC. 634. PAYMENT FOR CERTAIN RADIOLOGY SERVICES FURNISHED 
                   UNDER THE MEDICARE HOSPITAL OUTPATIENT 
                   DEPARTMENT PROSPECTIVE PAYMENT SYSTEM.

       Section 1833(t)(16) of the Social Security Act (42 U.S.C. 
     1395l(t)(16)) is amended by adding at the end the following 
     new subparagraph:
       ``(D) Special payment rule.--
       ``(i) In general.--In the case of covered OPD services 
     furnished on or after April 1, 2013, in a hospital described 
     in clause (ii), if--

       ``(I) the payment rate that would otherwise apply under 
     this subsection for stereotactic radiosurgery, complete 
     course of treatment of cranial lesion(s) consisting of 1 
     session that is multi-source Cobalt 60 based (identified as 
     of January 1, 2013, by HCPCS code 77371 (and any succeeding 
     code) and reimbursed as of such date under APC 0127 (and any 
     succeeding classification group)); exceeds
       ``(II) the payment rate that would otherwise apply under 
     this subsection for linear accelerator based stereotactic 
     radiosurgery, complete course of therapy in one session 
     (identified as of January 1, 2013, by HCPCS code G0173 (and 
     any succeeding code) and reimbursed as of such date under APC 
     0067 (and any succeeding classification group)),

     the payment rate for the service described in subclause (I) 
     shall be reduced to an amount equal to the payment rate for 
     the service described in subclause (II).
       ``(ii) Hospital described.--A hospital described in this 
     clause is a hospital that is not--

       ``(I) located in a rural area (as defined in section 
     1886(d)(2)(D));
       ``(II) classified as a rural referral center under section 
     1886(d)(5)(C); or
       ``(III) a sole community hospital (as defined in section 
     1886(d)(5)(D)(iii)).

       ``(iii) Not budget neutral.--In making any budget 
     neutrality adjustments under this subsection for 2013 (with 
     respect to covered OPD services furnished on or after April 
     1, 2013, and before January 1, 2014) or a subsequent year, 
     the Secretary shall not take into account the reduced 
     expenditures that result from the application of this 
     subparagraph.''.

     SEC. 635. ADJUSTMENT OF EQUIPMENT UTILIZATION RATE FOR 
                   ADVANCED IMAGING SERVICES.

       Section 1848 of the Social Security Act (42 U.S.C. 1395w-4) 
     is amended--
       (1) in subsection (b)(4)(C)--
       (A) by striking ``and subsequent years'' and inserting ``, 
     2012, and 2013''; and
       (B) by adding at the end the following new sentence: ``With 
     respect to fee schedules established for 2014 and subsequent 
     years, in such methodology, the Secretary shall use a 90 
     percent utilization rate.''; and
       (2) in subsection (c)(2)(B)(v)(III), by striking ``change 
     in the utilization rate applicable to 2011, as described in'' 
     and inserting ``changes in the utilization rate applicable to 
     2011 and 2014, as described in the first and second sentence, 
     respectively, of''.

     SEC. 636. MEDICARE PAYMENT OF COMPETITIVE PRICES FOR DIABETIC 
                   SUPPLIES AND ELIMINATION OF OVERPAYMENT FOR 
                   DIABETIC SUPPLIES.

       (a) Application of Competitive Bidding Prices for Diabetic 
     Supplies.--Section 1834(a)(1) of the Social Security Act (42 
     U.S.C. 1395m(a)(1)) is amended--
       (1) in subparagraph (F), in the matter preceding clause 
     (i), by striking ``subparagraph (G)'' and inserting 
     ``subparagraphs (G) and (H)''; and
       (2) by adding at the end the following new subparagraph:
       ``(H) Diabetic supplies.--
       ``(i) In general.--On or after the date described in clause 
     (ii), the payment amount under this part for diabetic 
     supplies, including testing strips, that are non-mail order 
     items (as defined by the Secretary) shall be equal to the 
     single payment amounts established under the national mail 
     order competition for diabetic supplies under section 1847.
       ``(ii) Date described.--The date described in this clause 
     is the date of the implementation of the single payment 
     amounts under the national mail order competition for 
     diabetic supplies under section 1847.''.
       (b) Overpayment Elimination for Diabetic Supplies.--Section 
     1834(a) of the Social Security Act (42 U.S.C. 1395m(a)) is 
     amended by adding at the end the following new paragraph:
       ``(22) Special payment rule for diabetic supplies.--
     Notwithstanding the preceding provisions of this subsection, 
     for purposes of determining the payment amount under this 
     subsection for diabetic supplies furnished on or after the 
     first day of the calendar quarter during 2013 that is at 
     least 30 days after the date of the enactment of this 
     paragraph and before the date described in paragraph 
     (1)(H)(ii), the Secretary shall recalculate and apply the 
     covered item update under paragraph (14) as if subparagraph 
     (J)(i) of such paragraph was amended by striking `but only if 
     furnished through mail order'.''.

     SEC. 637. MEDICARE PAYMENT ADJUSTMENT FOR NON-EMERGENCY 
                   AMBULANCE TRANSPORTS FOR ESRD BENEFICIARIES.

       Section 1834(l) of the Social Security Act (42 U.S.C. 
     1395m(l)) is amended by adding at the end the following new 
     paragraph:
       ``(15) Payment adjustment for non-emergency ambulance 
     transports for esrd beneficiaries.--The fee schedule amount 
     otherwise applicable under the preceding provisions of this 
     subsection shall be reduced by 10 percent for ambulance 
     services furnished on or after October 1, 2013, consisting of 
     non-emergency basic life support services involving transport 
     of an individual with end-stage renal disease for renal 
     dialysis services (as described in section 1881(b)(14)(B)) 
     furnished other than on an emergency basis by a provider of 
     services or a renal dialysis facility.''.

     SEC. 638. REMOVING OBSTACLES TO COLLECTION OF OVERPAYMENTS.

       (a) In General.--The last sentence of subsections (b) and 
     (c) of section 1870 of the Social Security Act (42 U.S.C. 
     1395gg) are each amended--
       (1) by striking ``third year'' and inserting ``fifth 
     year''; and
       (2) by striking ``three-year'' and inserting ``five-year''.
       (b) Effective Date.--The amendments made by subsection (a) 
     shall take effect on the date of the enactment of this Act.

     SEC. 639. MEDICARE ADVANTAGE CODING INTENSITY ADJUSTMENT.

       Section 1853(a)(1)(C)(ii)(III) of the Social Security Act 
     (42 U.S.C. 1395w-23(a)(1)(C)(ii)(III)) is amended--
       (1) by striking ``1.3 percentage points'' and inserting 
     ``1.5 percentage points''; and
       (2) by striking ``5.7 percent'' and inserting ``5.9 
     percent''.

     SEC. 640. ELIMINATION OF ALL FUNDING FOR THE MEDICARE 
                   IMPROVEMENT FUND.

       Section 1898(b)(1) of the Social Security Act (42 U.S.C. 
     1395iii(b)(1)) is amended by striking subparagraphs (A), (B), 
     and (C) and inserting the following new subparagraphs:
       ``(A) fiscal year 2014, $0; and
       ``(B) fiscal year 2015, $0.''.

     SEC. 641. REBASING OF STATE DSH ALLOTMENTS.

       Section 1923(f)(8) of the Social Security Act (42 U.S.C. 
     1396r-4(f)(8)) is amended to read as follows:
       ``(8) Special rules for calculating dsh allotments for 
     certain fiscal years.--
       ``(A) Fiscal year 2021.--Only with respect to fiscal year 
     2021, the DSH allotment for a State, in lieu of the amount 
     determined under paragraph (3) for the State for that year, 
     shall be equal to the DSH allotment for the State as reduced 
     under paragraph (7) for fiscal year 2020, increased, subject 
     to subparagraphs (B) and (C) of paragraph (3), and paragraph 
     (5), by the percentage change in the consumer price index for 
     all urban consumers (all items; U.S. city average), for 
     fiscal year 2020.
       ``(B) Fiscal year 2022.--Only with respect to fiscal year 
     2022, the DSH allotment for a State, in lieu of the amount 
     determined under paragraph (3) for the State for that year, 
     shall be equal to the DSH allotment for the State for fiscal 
     year 2021, as determined under subparagraph (A), increased, 
     subject to subparagraphs (B) and (C) of paragraph (3), and 
     paragraph (5), by the percentage change in the consumer price 
     index for all urban consumers (all items; U.S. city average), 
     for fiscal year 2021.
       ``(C) Subsequent fiscal years.--The DSH allotment for a 
     State for fiscal years after fiscal year 2022 shall be 
     calculated under paragraph (3) without regard to this 
     paragraph and paragraph (7).''.

     SEC. 642. REPEAL OF CLASS PROGRAM.

       (a) Repeal.--Title XXXII of the Public Health Service Act 
     (42 U.S.C. 300ll et seq.; relating to the CLASS program) is 
     repealed.
       (b) Conforming Changes.--
       (1) Title VIII of the Patient Protection and Affordable 
     Care Act (Public Law 111-148; 124 Stat. 119, 846-847) is 
     repealed.
       (2) Section 1902(a) of the Social Security Act (42 U.S.C. 
     1396a(a)) is amended--
       (A) by striking paragraphs (81) and (82);
       (B) in paragraph (80), by inserting ``and'' at the end; and
       (C) by redesignating paragraph (83) as paragraph (81).
       (3) Paragraphs (2) and (3) of section 6021(d) of the 
     Deficit Reduction Act of 2005 (42 U.S.C. 1396p note) are 
     amended to read as such paragraphs were in effect on the day 
     before the date of the enactment of section 8002(d) of the 
     Patient Protection and Affordable Care Act (Public Law 111-
     148). Of the funds appropriated by paragraph (3) of such 
     section 6021(d), as amended by the Patient Protection and 
     Affordable Care Act, the unobligated balance is rescinded.

     SEC. 643. COMMISSION ON LONG-TERM CARE.

       (a) Establishment.--There is established a commission to be 
     known as the Commission on Long-Term Care (referred to in 
     this section as the ``Commission'').

[[Page 18523]]

       (b) Duties.--
       (1) In general.--The Commission shall develop a plan for 
     the establishment, implementation, and financing of a 
     comprehensive, coordinated, and high-quality system that 
     ensures the availability of long-term services and supports 
     for individuals in need of such services and supports, 
     including elderly individuals, individuals with substantial 
     cognitive or functional limitations, other individuals who 
     require assistance to perform activities of daily living, and 
     individuals desiring to plan for future long-term care needs.
       (2) Existing health care programs.--For purposes of 
     developing the plan described in paragraph (1), the 
     Commission shall provide recommendations for--
       (A) addressing the interaction of a long-term services and 
     support system with existing programs for long-term services 
     and supports, including the Medicare program under title 
     XVIII of the Social Security Act (42 U.S.C. 1395 et seq.) and 
     the Medicaid program under title XIX of the Social Security 
     Act (42 U.S.C. 1396 et seq.), and private long-term care 
     insurance;
       (B) improvements to such health care programs that are 
     necessary for ensuring the availability of long-term services 
     and supports; and
       (C) issues related to workers who provide long-term 
     services and supports, including--
       (i) whether the number of such workers is adequate to 
     provide long-term services and supports to individuals with 
     long-term care needs;
       (ii) workforce development necessary to deliver high-
     quality services to such individuals;
       (iii) development of entities that have the capacity to 
     serve as employers and fiscal agents for workers who provide 
     long-term services and supports in the homes of such 
     individuals; and
       (iv) addressing gaps in Federal and State infrastructure 
     that prevent delivery of high-quality long term services and 
     supports to such individuals.
       (3) Additional considerations.--For purposes of developing 
     the plan described in paragraph (1), the Commission shall 
     take into account projected demographic changes and trends in 
     the population of the United States, as well as the potential 
     for development of new technologies, delivery systems, or 
     other mechanisms to improve the availability and quality of 
     long-term services and supports.
       (4) Consultation.--For purposes of developing the plan 
     described in paragraph (1), the Commission shall consult with 
     the Medicare Payment Advisory Commission, the Medicaid and 
     CHIP Payment and Access Commission, the National Council on 
     Disability, and relevant consumer groups.
       (c) Membership.--
       (1) In general.--The Commission shall be composed of 15 
     members, to be appointed not later than 30 days after the 
     date of enactment of this Act, as follows:
       (A) The President of the United States shall appoint 3 
     members.
       (B) The majority leader of the Senate shall appoint 3 
     members.
       (C) The minority leader of the Senate shall appoint 3 
     members.
       (D) The Speaker of the House of Representatives shall 
     appoint 3 members.
       (E) The minority leader of the House of Representatives 
     shall appoint 3 members.
       (2) Representation.--The membership of the Commission shall 
     include individuals who--
       (A) represent the interests of--
       (i) consumers of long-term services and supports and 
     related insurance products, as well as their representatives;
       (ii) older adults;
       (iii) individuals with cognitive or functional limitations;
       (iv) family caregivers for individuals described in clause 
     (i), (ii), or (iii);
       (v) the health care workforce who directly provide long-
     term services and supports;
       (vi) private long-term care insurance providers;
       (vii) employers;
       (viii) State insurance departments; and
       (ix) State Medicaid agencies;
       (B) have demonstrated experience in dealing with issues 
     related to long-term services and supports, health care 
     policy, and public and private insurance; and
       (C) represent the health care interests and needs of a 
     variety of geographic areas and demographic groups.
       (3) Chairman and vice-chairman.--The Commission shall elect 
     a chairman and vice chairman from among its members.
       (4) Vacancies.--Any vacancy in the membership of the 
     Commission shall be filled in the manner in which the 
     original appointment was made and shall not affect the power 
     of the remaining members to execute the duties of the 
     Commission.
       (5) Quorum.--A quorum shall consist of 8 members of the 
     Commission, except that 4 members may conduct a hearing under 
     subsection (e)(1).
       (6) Meetings.--The Commission shall meet at the call of its 
     chairman or a majority of its members.
       (7) Compensation and reimbursement of expenses.--
       (A) In general.--To enable the Commission to exercise its 
     powers, functions, and duties, there are authorized to be 
     disbursed by the Senate the actual and necessary expenses of 
     the Commission approved by the chairman and vice chairman, 
     subject to subparagraph (B) and the rules and regulations of 
     the Senate.
       (B) Members.--Members of the Commission are not entitled to 
     receive compensation for service on the Commission. Members 
     may be reimbursed for travel, subsistence, and other 
     necessary expenses incurred in carrying out the duties of the 
     Commission.
       (d) Staff and Ethical Standards.--
       (1) Staff.--The chairman and vice chairman of the 
     Commission may jointly appoint and fix the compensation of 
     staff as they deem necessary, within the guidelines for 
     employees of the Senate and following all applicable rules 
     and employment requirements of the Senate.
       (2) Ethical standards.--Members of the Commission who serve 
     in the House of Representatives shall be governed by the 
     ethics rules and requirements of the House. Members of the 
     Senate who serve on the Commission and staff of the 
     Commission shall comply with the ethics rules of the Senate.
       (e) Powers.--
       (1) Hearings and other activities.--For the purpose of 
     carrying out its duties, the Commission may hold such 
     hearings and undertake such other activities as the 
     Commission determines to be necessary to carry out its 
     duties.
       (2) Studies by general accounting office.--Upon the request 
     of the Commission, the Comptroller General of the United 
     States shall conduct such studies or investigations as the 
     Commission determines to be necessary to carry out its 
     duties.
       (3) Cost estimates by congressional budget office.--Upon 
     the request of the Commission, the Director of the 
     Congressional Budget Office shall provide to the Commission 
     such cost estimates as the Commission determines to be 
     necessary to carry out its duties.
       (4) Detail of federal employees.--Upon the request of the 
     Commission, the head of any Federal agency is authorized to 
     detail, without reimbursement, any of the personnel of such 
     agency to the Commission to assist the Commission in carrying 
     out its duties. Any such detail shall not interrupt or 
     otherwise affect the civil service status or privileges of 
     the Federal employee.
       (5) Technical assistance.--Upon the request of the 
     Commission, the head of a Federal agency shall provide such 
     technical assistance to the Commission as the Commission 
     determines to be necessary to carry out its duties.
       (6) Use of mails.--The Commission may use the United States 
     mails in the same manner and under the same conditions as 
     Federal agencies.
       (7) Obtaining information.--The Commission may secure 
     directly from any Federal agency information necessary to 
     enable it to carry out its duties, if the information may be 
     disclosed under section 552 of title 5, United States Code. 
     Upon request of the Chairman of the Commission, the head of 
     such agency shall furnish such information to the Commission.
       (8) Administrative support services.--Upon the request of 
     the Commission, the Administrator of General Services shall 
     provide to the Commission on a reimbursable basis such 
     administrative support services as the Commission may 
     request.
       (f) Commission Consideration.--
       (1) Approval of report and legislative language.--
       (A) In general.--Not later than 6 months after appointment 
     of the members of the Commission (as described in subsection 
     (c)(1)), the Commission shall vote on a comprehensive and 
     detailed report based on the long-term care plan described in 
     subsection (b)(1) that contains any recommendations or 
     proposals for legislative or administrative action as the 
     Commission deems appropriate, including proposed legislative 
     language to carry out the recommendations or proposals 
     (referred to in this section as the ``Commission bill'').
       (B) Approval by majority of members.--The Commission bill 
     shall require the approval of a majority of the members of 
     the Commission.
       (2) Transmission of commission bill.--
       (A) In general.--If the Commission bill is approved by the 
     Commission pursuant to paragraph (1), then not later than 10 
     days after such approval, the Commission shall submit the 
     Commission bill to the President, the Vice President, the 
     Speaker of the House of Representatives, and the majority and 
     minority Leaders of each House on Congress.
       (B) Commission bill to be made public.--Upon the approval 
     or disapproval of the Commission bill pursuant to paragraph 
     (1), the Commission shall promptly make such proposal, and a 
     record of the vote, available to the public.
       (g) Termination.--The Commission shall terminate 30 days 
     after the vote described in subsection (f)(1).
       (h) Consideration of Commission Recommendations.--If 
     approved by the majority required by subsection (f)(1), the 
     Commission bill that has been submitted pursuant to 
     subsection (f)(2)(A) shall be introduced in the Senate (by 
     request) on the next day on which

[[Page 18524]]

     the Senate is in session by the majority leader of the Senate 
     or by a Member of the Senate designated by the majority 
     leader of the Senate and shall be introduced in the House of 
     Representatives (by request) on the next legislative day by 
     the majority leader of the House or by a member of the House 
     designated by the majority leader of the House.

     SEC. 644. CONSUMER OPERATED AND ORIENTED PLAN PROGRAM 
                   CONTINGENCY FUND.

       (a) Establishment.--The Secretary of Health and Human 
     Services shall establish a fund to be used to provide 
     assistance and oversight to qualified nonprofit health 
     insurance issuers that have been awarded loans or grants 
     under section 1322 of the Patient Protection and Affordable 
     Care Act (42 U.S.C. 18042) prior to the date of enactment of 
     this Act.
       (b) Transfer and Rescission.--
       (1) Transfer.--From the unobligated balance of funds 
     appropriated under section 1322(g) of the Patient Protection 
     and Affordable Care Act (42 U.S.C. 18042(g)), 10 percent of 
     such sums are hereby transferred to the fund established 
     under subsection (a) to remain available until expended.
       (2) Rescission.--Except as provided for in paragraph (1), 
     amounts appropriated under section 1322(g) of the Patient 
     Protection and Affordable Care Act (42 U.S.C. 18042(g)) that 
     are unobligated as of the date of enactment of this Act are 
     rescinded.

             TITLE VII--EXTENSION OF AGRICULTURAL PROGRAMS

     SEC. 701. 1-YEAR EXTENSION OF AGRICULTURAL PROGRAMS.

       (a) Extension.--Except as otherwise provided in this 
     section and amendments made by this section and 
     notwithstanding any other provision of law, the authorities 
     provided by each provision of the Food, Conservation, and 
     Energy Act of 2008 (Public Law 110-246; 122 Stat. 1651) and 
     each amendment made by that Act (and for mandatory programs 
     at such funding levels), as in effect on September 30, 2012, 
     shall continue, and the Secretary of Agriculture shall carry 
     out the authorities, until the later of--
       (1) September 30, 2013; or
       (2) the date specified in the provision of that Act or 
     amendment made by that Act.
       (b) Commodity Programs.--
       (1) In general.--The terms and conditions applicable to a 
     covered commodity or loan commodity (as those terms are 
     defined in section 1001 of the Food, Conservation, and Energy 
     Act of 2008 (7 U.S.C. 8702)) or to peanuts, sugarcane, or 
     sugar beets for the 2012 crop year pursuant to title I of 
     that Act (7 U.S.C. 8702 et seq.) and each amendment made by 
     that title shall be applicable to the 2013 crop year for that 
     covered commodity, loan commodity, peanuts, sugarcane, or 
     sugar beets.
       (2) Milk.--
       (A) In general.--Notwithstanding subsection (a), the 
     Secretary of Agriculture shall carry out the dairy product 
     price support program under section 1501 of the Food, 
     Conservation, and Energy Act of 2008 (7 U.S.C. 8771) through 
     December 31, 2013.
       (B) Milk income loss contract program.--Section 1506 of the 
     Food, Conservation, and Energy Act of 2008 (7 U.S.C. 8773) is 
     amended by striking ``2012'' each place it appears in 
     subsections (c)(3), (d)(1), (d)(2), (e)(2)(A), (g), and 
     (h)(1) and inserting ``2013''.
       (3) Suspension of permanent price support authorities.--The 
     provisions of law specified in subsections (a) through (c) of 
     section 1602 of the Food, Conservation, and Energy Act of 
     2008 (7 U.S.C. 8782) shall be suspended--
       (A) for the 2013 crop or production year of a covered 
     commodity (as that term is defined in section 1001 of that 
     Act (7 U.S.C. 8702)), peanuts, sugarcane, and sugar, as 
     appropriate; and
       (B) in the case of milk, through December 31, 2013.
       (c) Conservation Programs.--
       (1) Conservation reserve.--Section 1231(d) of the Food 
     Security Act of 1985 (16 U.S.C. 3831(d)) is amended in the 
     second sentence by striking ``and 2012'' and inserting 
     ``2012, and 2013''.
       (2) Voluntary public access.--Section 1240R of the Food 
     Security Act of 1985 (16 U.S.C. 3839bb-5) is amended by 
     striking subsection (f) and inserting the following:
       ``(f) Funding.--
       ``(1) Fiscal years 2009 through 2012.--Of the funds of the 
     Commodity Credit Corporation, the Secretary shall use to 
     carry out this section, to the maximum extent practicable, 
     $50,000,000 for the period of fiscal years 2009 through 2012.
       ``(2) Authorization of appropriations.--There is authorized 
     to be appropriated to carry out this section $10,000,000 for 
     fiscal year 2013.''.
       (d) Supplemental Nutrition Assistance Program.--
       (1) Employment and training program.--Section 16(h)(1)(A) 
     of the Food and Nutrition Act of 2008 (7 U.S.C. 
     2025(h)(1)(A)) is amended by inserting ``, except that for 
     fiscal year 2013, the amount shall be $79,000,000'' before 
     the period at the end.
       (2) Nutrition education.--Section 28(d)(1) of the Food and 
     Nutrition Act of 2008 (7 U.S.C. 2036a(d)(1)) is amended--
       (A) in subparagraph (A), by striking ``and'' after the 
     semicolon at the end; and
       (B) by striking subparagraph (B) and inserting the 
     following:
       ``(B) for fiscal year 2012, $388,000,000;
       ``(C) for fiscal year 2013, $285,000,000;
       ``(D) for fiscal year 2014, $401,000,000;
       ``(E) for fiscal year 2015, $407,000,000; and
       ``(F) for fiscal year 2016 and each subsequent fiscal year, 
     the applicable amount during the preceding fiscal year, as 
     adjusted to reflect any increases for the 12-month period 
     ending the preceding June 30 in the Consumer Price Index for 
     All Urban Consumers published by the Bureau of Labor 
     Statistics of the Department of Labor.''.
       (e) Research Programs.--
       (1) Organic agriculture research and extension 
     initiative.--Section 1672B(f) of the Food, Agriculture, 
     Conservation, and Trade Act of 1990 (7 U.S.C. 5925b(f)) is 
     amended--
       (A) in the heading of paragraph (1), by striking ``In 
     general'' and inserting ``Mandatory funding for fiscal years 
     2009 through 2012'';
       (B) in the heading of paragraph (2), by striking 
     ``Additional funding'' and inserting ``Discretionary funding 
     for fiscal years 2009 through 2012''; and
       (C) by adding at the end the following:
       ``(3) Fiscal year 2013.--There is authorized to be 
     appropriated to carry out this section $25,000,000 for fiscal 
     year 2013.''.
       (2) Specialty crop research initiative.--Section 412(h) of 
     the Agricultural Research, Extension, and Education Reform 
     Act of 1998 (7 U.S.C. 7632(h)) is amended--
       (A) in the heading of paragraph (1), by striking ``In 
     general'' and inserting ``Mandatory funding for fiscal years 
     2008 through 2012'';
       (B) in the heading of paragraph (2), by inserting ``for 
     fiscal years 2008 through 2012'' after ``Appropriations'';
       (C) by redesignating paragraphs (3) and (4) as paragraphs 
     (4) and (5), respectively; and
       (D) by inserting after paragraph (2) the following:
       ``(3) Fiscal year 2013.--There is authorized to be 
     appropriated to carry out this section $100,000,000 for 
     fiscal year 2013.''.
       (3) Beginning farmer and rancher development program.--
     Section 7405(h) of the Farm Security and Rural Investment Act 
     of 2002 (7 U.S.C. 3319f(h)) is amended--
       (A) in the heading of paragraph (1), by striking ``In 
     general'' and inserting ``Mandatory funding for fiscal years 
     2009 through 2012'';
       (B) in the heading of paragraph (2), by inserting ``for 
     fiscal years 2008 through 2012'' after ``Appropriations''; 
     and
       (C) by adding at the end the following:
       ``(3) Fiscal year 2013.--There is authorized to be 
     appropriated to carry out this section $30,000,000 for fiscal 
     year 2013.''.
       (f) Energy Programs.--
       (1) Biobased markets program.--Section 9002(h) of the Farm 
     Security and Rural Investment Act of 2002 (7 U.S.C. 8102(h)) 
     is amended in paragraph (2) by striking ``2012'' and 
     inserting ``2013''.
       (2) Biorefinery assistance.--Section 9003(h)(2) of the Farm 
     Security and Rural Investment Act of 2002 (7 U.S.C. 
     8103(h)(2)) is amended by striking ``2012'' and inserting 
     ``2013''.
       (3) Repowering assistance.--Section 9004(d)(2) of the Farm 
     Security and Rural Investment Act of 2002 (7 U.S.C. 
     8104(d)(2)) is amended by striking ``2012'' and inserting 
     ``2013''.
       (4) Bioenergy program for advanced biofuels.--Section 
     9005(g)(2) of the Farm Security and Rural Investment Act of 
     2002 (7 U.S.C. 8105(g)(2)) is amended by striking ``2012'' 
     and inserting ``2013''.
       (5) Biodiesel fuel education program.--Section 9006 of the 
     Farm Security and Rural Investment Act of 2002 (7 U.S.C. 
     8106) is amended by striking subsection (d) and inserting the 
     following:
       ``(d) Funding.--
       ``(1) Fiscal years 2009 through 2012.--Of the funds of the 
     Commodity Credit Corporation, the Secretary shall use to 
     carry out this section $1,000,000 for each of fiscal years 
     2008 through 2012.
       ``(2) Authorization of appropriations.--There is authorized 
     to be appropriated to carry out this section $1,000,000 for 
     fiscal year 2013.''.
       (6) Rural energy for america program.--Section 9007(g)(3) 
     of the Farm Security and Rural Investment Act of 2002 (7 
     U.S.C. 8107(g)(3)) is amended by striking ``2012'' and 
     inserting ``2013''.
       (7) Biomass research and development.--Section 9008(h)(2) 
     of the Farm Security and Rural Investment Act of 2002 (7 
     U.S.C. 8108(h)(2)) is amended by striking ``2012'' and 
     inserting ``2013''.
       (8) Rural energy self-sufficiency initiative.--Section 
     9009(d) of the Farm Security and Rural Investment Act of 2002 
     (7 U.S.C. 8109(d)) is amended by striking ``2012'' and 
     inserting ``2013''.
       (9) Feedstock flexibility program for bioenergy 
     producers.--Section 9010(b) of the Farm Security and Rural 
     Investment Act of 2002 (7 U.S.C. 8110(b)) is amended in 
     paragraphs (1)(A) and (2)(A) by striking ``2012'' each place 
     it appears and inserting ``2013''.
       (10) Biomass crop assistance program.--Section 9011(f) of 
     the Farm Security and Rural Investment Act of 2002 (7 U.S.C. 
     8111(f)) is amended--
       (A) by striking ``(f) Funding.--Of the funds'' and 
     inserting ``(f) Funding.--

[[Page 18525]]

       ``(1) Fiscal years 2008 through 2012.--Of the funds''; and
       (B) adding at the end the following:
       ``(2) Fiscal year 2013.--
       ``(A) In general.--There is authorized to be appropriated 
     to carry out this section $20,000,000 for fiscal year 2013.
       ``(B) Multiyear contracts.--For each multiyear contract 
     entered into by the Secretary during a fiscal year under this 
     paragraph, the Secretary shall ensure that sufficient funds 
     are obligated from the amounts appropriated for that fiscal 
     year to fully cover all payments required by the contract for 
     all years of the contract.''.
       (11) Forest biomass for energy.--Section 9012(d) of the 
     Farm Security and Rural Investment Act of 2002 (7 U.S.C. 
     8112(d)) is amended by striking ``2012'' and inserting 
     ``2013''.
       (12) Community wood energy program.--Section 9013(e) of the 
     Farm Security and Rural Investment Act of 2002 (7 U.S.C. 
     8113(e)) is amended by striking ``2012'' and inserting 
     ``2013''.
       (g) Horticulture and Organic Agriculture Programs.--
       (1) Farmers market promotion program.--Section 6(e) of the 
     Farmer-to-Consumer Direct Marketing Act of 1976 (7 U.S.C. 
     3005(e)) is amended--
       (A) in the heading of paragraph (1), by striking ``In 
     general'' and inserting ``Fiscal years 2008 through 2012'';
       (B) by redesignating paragraphs (2), (3), and (4) as 
     paragraphs (3), (4), and (5), respectively;
       (C) by inserting after paragraph (1) the following:
       ``(2) Fiscal year 2013.--There is authorized to be 
     appropriated to carry out this section $10,000,000 for fiscal 
     year 2013.'';
       (D) in paragraph (3) (as so redesignated), by striking 
     ``paragraph (1)'' and inserting ``paragraph (1) or (2)''; and
       (E) in paragraph (5) (as so redesignated), by striking 
     ``paragraph (2)'' and inserting ``paragraph (3)''.
       (2) National clean plant network.--Section 10202(e) of the 
     Food, Conservation, and Energy Act of 2008 (7 U.S.C. 7761(e)) 
     is amended--
       (A) by striking ``Of the funds'' and inserting the 
     following:
       ``(1) Fiscal years 2009 through 2012.--Of the funds''; and
       (B) by adding at the end the following:
       ``(2) Fiscal year 2013.--There is authorized to be 
     appropriated to carry out the Program $5,000,000 for fiscal 
     year 2013.''.
       (3) National organic certification cost-share program.--
     Section 10606 of the Farm Security and Rural Investment Act 
     of 2002 (7 U.S.C. 6523) is amended--
       (A) in subsection (a), by striking ``Of funds of the 
     Commodity Credit Corporation, the Secretary of Agriculture 
     (acting through the Agricultural Marketing Service) shall use 
     $22,000,000 for fiscal year 2008, to remain available until 
     expended, to'' and inserting ``The Secretary of Agriculture 
     (acting through the Agricultural Marketing Service) shall''; 
     and
       (B) by adding at the end the following:
       ``(d) Funding.--
       ``(1) Mandatory funding for fiscal years 2008 through 
     2012.--Of the funds of the Commodity Credit Corporation, the 
     Secretary shall make available to carry out this section 
     $22,000,000 for the period of fiscal years 2008 through 2012.
       ``(2) Fiscal year 2013.--There is authorized to be 
     appropriated to carry out this section $22,000,000 for fiscal 
     year 2013, to remain available until expended.''.
       (4) Organic production and market data initiatives.--
     Section 7407(d) of the Farm Security and Rural Investment Act 
     of 2002 (7 U.S.C. 5925c(d)) is amended--
       (A) in the heading of paragraph (1), by striking ``In 
     general'' and inserting ``Mandatory funding through fiscal 
     year 2012'';
       (B) in the heading of paragraph (2), by striking 
     ``Additional funding'' and inserting ``Discretionary funding 
     for fiscal years 2008 through 2012''; and
       (C) by adding at the end the following:
       ``(3) Fiscal year 2013.--There is authorized to be 
     appropriated to carry out this section $5,000,000, to remain 
     available until expended.''.
       (h) Outreach and Technical Assistance for Socially 
     Disadvantaged Farmers or Ranchers.--Section 2501(a)(4) of the 
     Food, Agriculture, Conservation, and Trade Act of 1990 (7 
     U.S.C. 2279(a)(4)) is amended--
       (1) in the heading of subparagraph (A), by striking ``In 
     general'' and inserting ``Fiscal years 2009 through 2012'';
       (2) by redesignating subparagraphs (B) and (C) as 
     subparagraphs (C) and (D), respectively;
       (3) by inserting after subparagraph (A) the following:
       ``(B) Fiscal year 2013.--There is authorized to be 
     appropriated to carry out this section $20,000,000 for fiscal 
     year 2013.'';
       (4) in subparagraph (C) (as so redesignated), by striking 
     ``subparagraph (A)'' and inserting ``subparagraph (A) or 
     (B)''; and
       (5) in subparagraph (D) (as so redesignated), by striking 
     ``subparagraph (A)'' and inserting ``subparagraph (A) or 
     (B)''.
       (i) Exceptions.--
       (1) In general.--Subsection (a) does not apply with respect 
     to mandatory funding provided by programs authorized by 
     provisions of law amended by subsections (d) through (h).
       (2) Conservation.--Subsection (a) does not apply with 
     respect to the programs specified in paragraphs (3)(B), (4), 
     (6), and (7) of section 1241(a) of the Food Security Act of 
     1985 (16 U.S.C. 3841(a)), relating to the conservation 
     stewardship program, farmland protection program, 
     environmental quality incentives program, and wildlife 
     habitat incentives program, for which program authority was 
     extended through fiscal year 2014 by section 716 of Public 
     Law 112-55 (125 Stat. 582).
       (3) Trade.--Subsection (a) does not apply with respect to 
     the following provisions of law:
       (A) Section 3206 of the Food, Conservation, and Energy Act 
     of 2008 (7 U.S.C. 1726c) relating to the use of Commodity 
     Credit Corporation funds to support local and regional food 
     aid procurement projects.
       (B) Section 3107(l)(1) of the Farm Security and Rural 
     Investment Act of 2002 (7 U.S.C. 1736o-1(l)(1)) relating to 
     the use of Commodity Credit Corporation funds to carry out 
     the McGovern-Dole International Food for Education and Child 
     Nutrition Program.
       (4) Survey of foods purchased by school food authorities.--
     Subsection (a) does not apply with respect to section 4307 of 
     the Food, Conservation, and Energy Act of 2008 (Public Law 
     110-246; 122 Stat. 1893) relating to the use of Commodity 
     Credit Corporation funds for a survey and report regarding 
     foods purchased by school food authorities.
       (5) Rural development.--Subsection (a) does not apply with 
     respect to the following provisions of law:
       (A) Section 379E(d)(1) of the Consolidated Farm and Rural 
     Development Act (7 U.S.C. 2008s(d)(1)), relating to funding 
     of the rural microentrepreneur assistance program.
       (B) Section 6029 of the Food, Conservation, and Energy Act 
     of 2008 (Public Law 110-246; 122 Stat. 1955) relating to 
     funding of pending rural development loan and grant 
     applications.
       (C) Section 231(b)(7)(A) of the Agricultural Risk 
     Protection Act of 2000 (7 U.S.C. 1632a(b)(7)(A)), relating to 
     funding of value-added agricultural market development 
     program grants.
       (D) Section 375(e)(6)(B) of the Consolidated Farm and Rural 
     Development Act (7 U.S.C. 2008j(e)(6)(B)) relating to the use 
     of Commodity Credit Corporation funds for the National Sheep 
     Industry Improvement Center.
       (6) Market loss assistance for asparagus producers.--
     Subsection (a) does not apply with respect to section 
     10404(d) of the Food, Conservation, and Energy Act of 2008 
     (Public Law 110-246; 122 Stat. 2112).
       (7) Supplemental agricultural disaster assistance.--
     Subsection (a) does not apply with respect to section 531 of 
     the Federal Crop Insurance Act (7 U.S.C. 1531) and title IX 
     of the Trade Act of 1974 (19 U.S.C. 2497 et seq.) relating to 
     the provision of supplemental agricultural disaster 
     assistance.
       (8) Pigford claims.--Subsection (a) does not apply with 
     respect to section 14012 of the Food, Conservation, and 
     Energy Act of 2008 (Public Law 110-246; 122 Stat. 2209) 
     relating to determination on the merits of Pigford claims.
       (9) Heartland, habitat, harvest, and horticulture act of 
     2008.--Subsection (a) does not apply with respect to title XV 
     of the Food, Conservation, and Energy Act of 2008 (Public Law 
     110-246; 122 Stat. 2246), and amendments made by that title, 
     relating to the provision of supplemental agricultural 
     disaster assistance under title IX of the Trade Act of 1974 
     (19 U.S.C. 2497 et seq.), certain revenue and tax provisions, 
     and certain trade benefits and other matters.
       (j) Effective Date.--Except as otherwise provided in this 
     section, this section and the amendments made by this section 
     take effect on the earlier of--
       (1) the date of the enactment of this Act; or
       (2) September 30, 2012.

     SEC. 702. SUPPLEMENTAL AGRICULTURAL DISASTER ASSISTANCE.

       (a) In General.--Section 531 of the Federal Crop Insurance 
     Act (7 U.S.C. 1531) is amended--
       (1) in subsection (a)(5)--
       (A) in the matter preceding clause (i), by striking the 
     first ``under''; and
       (B) by redesignating clauses (i) through (iii) as 
     subparagraphs (A), (B), and (C), respectively, and indenting 
     appropriately;
       (2) in subsection (c)--
       (A) in paragraph (1), by striking ``use such sums as are 
     necessary from the Trust Fund to''; and
       (B) by adding at the end the following:
       ``(3) Authorization of appropriations.--There is authorized 
     to be appropriated to carry out this subsection $80,000,000 
     for each of fiscal years 2012 and 2013.'';
       (3) in subsection (d)--
       (A) in paragraph (2), by striking ``use such sums as are 
     necessary from the Trust Fund to''; and
       (B) by adding at the end the following:
       ``(7) Authorization of appropriations.--There is authorized 
     to be appropriated to carry out this subsection $400,000,000 
     for each of fiscal years 2012 and 2013.'';
       (4) in subsection (e)--
       (A) in paragraph (1), by striking ``use up to $50,000,000 
     per year from the Trust Fund to''; and

[[Page 18526]]

       (B) by adding at the end the following:
       ``(4) Authorization of appropriations.--There is authorized 
     to be appropriated to carry out this subsection $50,000,000 
     for each of fiscal years 2012 and 2013.'';
       (5) in subsection (f)--
       (A) in paragraph (2)(A), by striking ``use such sums as are 
     necessary from the Trust Fund to''; and
       (B) by adding at the end the following:
       ``(5) Authorization of appropriations.--There is authorized 
     to be appropriated to carry out this subsection $20,000,000 
     for each of fiscal years 2012 and 2013.''; and
       (6) in subsection (i), by inserting ``or, in the case of 
     subsections (c) through (f), September 30, 2013'' after 
     ``2011,''.
       (b) Effective Date.--The amendments made by subsection (a) 
     shall take effect on October 1, 2012.

                  TITLE VIII--MISCELLANEOUS PROVISIONS

     SEC. 901. STRATEGIC DELIVERY SYSTEMS.

       (a) In General.--Paragraph 3 of section 495(c) of title 10, 
     United States Code,, as added by section 1035 of the National 
     Defense Authorization Act for Fiscal Year 2013, is amended--
       (1) by striking ``that'' before ``the Russian Federation'' 
     and inserting ``whether''; and
       (2) by inserting ``strategic'' before ``arms control 
     obligations''.
       (b) Effective Date.--The amendments made by subsection (a) 
     shall take effect as if included in the enactment of the 
     National Defense Authorization Act for Fiscal Year 2013.

     SEC. 902. NO COST OF LIVING ADJUSTMENT IN PAY OF MEMBERS OF 
                   CONGRESS.

       Notwithstanding any other provision of law, no adjustment 
     shall be made under section 601(a) of the Legislative 
     Reorganization Act of 1946 (2 U.S.C. 31) (relating to cost of 
     living adjustments for Members of Congress) during fiscal 
     year 2013.

                      TITLE IX--BUDGET PROVISIONS

               Subtitle A--Modifications of Sequestration

     SEC. 1001. TREATMENT OF SEQUESTER.

       (a) Adjustment.--Section 251A(3) of the Balanced Budget and 
     Emergency Deficit Control Act of 1985 is amended--
       (1) in subparagraph (C), by striking ``and'' after the 
     semicolon;
       (2) in subparagraph (D), by striking the period and 
     inserting`` ; and''; and
       (3) by inserting at the end the following:
       ``(E) for fiscal year 2013, reducing the amount calculated 
     under subparagraphs (A) through (D) by $24,000,000,000.''.
       (b) After Session Sequester.--Notwithstanding any other 
     provision of law, the fiscal year 2013 spending reductions 
     required by section 251(a)(1) of the Balanced Budget and 
     Emergency Deficit Control Act of 1985 shall be evaluated and 
     implemented on March 27, 2013.
       (c) Postponement of Budget Control Act Sequester for Fiscal 
     Year 2013.--Section 251A of the Balanced Budget and Emergency 
     Deficit Control Act of 1985 is amended--
       (1) in paragraph (4), by striking ``January 2, 2013'' and 
     inserting ``March 1, 2013''; and
       (2) in paragraph (7)(A), by striking ``January 2, 2013'' 
     and inserting ``March 1, 2013''.
       (d) Additional Adjustments.--
       (1) Section 251.--Paragraphs (2) and (3) of section 251(c) 
     of the Balanced Budget and Emergency Deficit Control Act of 
     1985 are amended to read as follows:
       ``(2) for fiscal year 2013--
       ``(A) for the security category, as defined in section 
     250(c)(4)(B), $684,000,000,000 in budget authority; and
       ``(B) for the nonsecurity category, as defined in section 
     250(c)(4)(A), $359,000,000,000 in budget authority;
       ``(3) for fiscal year 2014--
       ``(A) for the security category, $552,000,000,000 in budget 
     authority; and
       ``(B) for the nonsecurity category, $506,000,000,000 in 
     budget authority;''.
       (e) 2013 Sequester.--On March 1, 2013, the President shall 
     order a sequestration for fiscal year 2013 pursuant to 
     section 251A of the Balanced Budget and Emergency Deficit 
     Control Act of 1985, as amended by this section, pursuant to 
     which, only for the purposes of the calculation in sections 
     251A(5)(A), 251A(6)(A), and 251A(7)(A), section 251(c)(2) 
     shall be applied as if it read as follows:
       ``(2) For fiscal year 2013--
       ``(A) for the security category, $544,000,000,000 in budget 
     authority; and
       ``(B) for the nonsecurity category, $499,000,000,000 in 
     budget authority;''.

     SEC. 1002. AMOUNTS IN APPLICABLE RETIREMENT PLANS MAY BE 
                   TRANSFERRED TO DESIGNATED ROTH ACCOUNTS WITHOUT 
                   DISTRIBUTION.

       (a) In General.--Section 402A(c)(4) is amended by adding at 
     the end the following:
       ``(E) Special rule for certain transfers.--In the case of 
     an applicable retirement plan which includes a qualified Roth 
     contribution program--
       ``(i) the plan may allow an individual to elect to have the 
     plan transfer any amount not otherwise distributable under 
     the plan to a designated Roth account maintained for the 
     benefit of the individual,
       ``(ii) such transfer shall be treated as a distribution to 
     which this paragraph applies which was contributed in a 
     qualified rollover contribution (within the meaning of 
     section 408A(e)) to such account, and
       ``(iii) the plan shall not be treated as violating the 
     provisions of section 401(k)(2)(B)(i), 403(b)(7)(A)(i), 
     403(b)(11), or 457(d)(1)(A), or of section 8433 of title 5, 
     United States Code, solely by reason of such transfer.''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to transfers after December 31, 2012, in taxable 
     years ending after such date.

                     Subtitle B--Budgetary Effects

     SEC. 1011. BUDGETARY EFFECTS.

       (a) PAYGO Scorecard.--The budgetary effects of this Act 
     shall not be entered on either PAYGO scorecard maintained 
     pursuant to section 4(d) of the Statutory Pay-As-You-Go Act 
     of 2010.
       (b) Senate PAYGO Scorecard.--The budgetary effects of this 
     Act shall not be entered on any PAYGO scorecard maintained 
     for purposes of section 201 of S. Con. Res. 21 (110th 
     Congress).
                                 ______
                                 
  SA 3449. Mr. PRYOR (for Mr. Nelson of Florida (for himself and Mrs. 
Hutchison)) proposed an amendment to the bill H.R. 6586, to extend the 
application of certain space launch liability provisions through 2014; 
as follows:

       Strike all after the enacting clause and insert the 
     following:

     SECTION 1. SHORT TITLE.

       This Act may be cited as the ``Space Exploration 
     Sustainability Act''.

     SEC. 2. ASSURANCE OF CORE CAPABILITIES.

       Section 203 of the National Aeronautics and Space 
     Administration Authorization Act of 2010 (42 U.S.C. 18313) is 
     amended by adding at the end the following:
       ``(c) Sense of Congress Regarding Human Space Flight 
     Capability Assurance.--It is the sense of Congress that the 
     Administrator shall proceed with the utilization of the ISS, 
     technology development, and follow-on transportation systems 
     (including the Space Launch System, multi-purpose crew 
     vehicle, and commercial crew and cargo transportation 
     capabilities) under titles III and IV of this Act in a manner 
     that ensures--
       ``(1) that these capabilities remain inherently 
     complementary and interrelated;
       ``(2) a balance of the development, sustainment, and use of 
     each of these capabilities, which are of critical importance 
     to the viability and sustainability of the U.S. space 
     program; and
       ``(3) that resources required to support the timely and 
     sustainable development of these capabilities authorized in 
     either title III or title IV of this Act are not derived from 
     a reduction in resources for the capabilities authorized in 
     the other title.''.
       ``(d) Limitation--Nothing in subsection (c) shall apply to 
     or affect any capability authorized by any other title of 
     this Act.''

     SEC. 3. EXTENSION OF CERTAIN SPACE LAUNCH LIABILITY 
                   PROVISIONS.

       Section 50915(f) of title 51, United States Code, is 
     amended by striking ``December 31, 2012'' and inserting 
     ``December 31, 2013''.

     SEC. 4. EXEMPTION FROM INKSNA.

       Section 7(1)(B) of the Iran, North Korea, and Syria 
     Nonproliferation Act (50 U.S.C. 1701 note) is amended--
       (1) by striking ``, or for the purchase of goods or 
     services relating to human space flight, that are''; and
       (2) by striking ``prior to July 1, 2016'' and inserting 
     ``prior to December 31, 2020''.
                                 ______
                                 
  SA 3450. Mr. PRYOR (for Mr. Reid) proposed an amendment to the bill 
H.R. 8, providing for comprehensive tax reform, and for other purposes; 
as follows:

       Amended the title as to read:
       An Act entitled the ``American Taxpayer Relief Act of 
     2012''.

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