[Congressional Record (Bound Edition), Volume 160 (2014), Part 4]
[Senate]
[Pages 5730-5733]
[From the U.S. Government Publishing Office, www.gpo.gov]




 PROTECTING VOLUNTEER FIREFIGHTERS AND EMERGENCY RESPONDERS ACT OF 2014

  The PRESIDING OFFICER. Under the previous order, the Senate will 
resume consideration of H.R. 3979, which the clerk will report.
  The assistant legislative clerk read as follows:

       A bill (H.R. 3979) to amend the Internal Revenue Code of 
     1986 to ensure that emergency services volunteers are not 
     taken into account as employees under the shared 
     responsibility requirements contained in the Patient 
     Protection and Affordable Care Act.

  The PRESIDING OFFICER. Under the previous order, the time until 5:30 
p.m. will be equally divided and controlled between the two leaders or 
their designees.
  Mr. DURBIN. I ask unanimous consent that all time be charged equally 
during quorum calls.
  The PRESIDING OFFICER. Without objection, it is so ordered.
  Mr. GRASSLEY. Mr. President, I would like to take a few minutes to 
discuss the unemployment insurance extension bill currently being 
considered. There is little question that the job market remains tight 
providing few job opportunities for those who are currently unemployed. 
The unemployment rate remains at historically high levels of around 6.7 
percent. However, the unemployment rate only tells part of the story. 
Millions of Americans have become discouraged and left the labor market 
entirely or are underemployed. When you consider these Americans, the 
unemployment rate isn't 6.7 percent, but a much starker 12.7 percent.
  It is obvious from these numbers that many Americans continue to 
struggle in the face of a historically tepid recovery. Republicans and 
Democrats agree that there are things we can and should do to help the 
millions of Americans who are out of work and struggling to make ends 
meet. However, we have conflicting views on the best way to achieve 
this goal.
  In 2008, Congress established the extended Emergency Unemployment 
Compensation program that provided Federal funded unemployment 
insurance benefits to the long-term unemployed. This benefit was on top 
of the 26 weeks of unemployment compensation ordinarily provided by the 
States. This program was never meant to go on forever. It is a 
temporary program that was designed to provide relief while we were in 
the depths of a recession.
  This program has since been extended 11 times and we are now debating 
extending it for the 12th. There are reasonable arguments that at this 
time the emergency unemployment benefits should be extended once more. 
But if we are to extend the emergency unemployment program it should be 
done in a fiscally responsible way.
  While the majority argues that the extension is fully offset, this is 
only true through a budgetary sleight of hand. The largest offset used 
to pay for the unemployment program is a so-called pension smoothing 
provision. This provision essentially allows sponsors of pension plans 
to underfund their pensions over the next few years. This raises 
concerns that pensions could be underfunded in future years, hurting 
pensioners, and potentially putting taxpayers on the hook for these 
plans should they need be taken over by the Pension Benefit Guaranty 
Corporation.
  The Joint Committee on Taxation, JCT, estimates that over the long 
term the provision will actually cost the Treasury billions of dollars 
in revenue. As a result, the Congressional Budget Office, CBO, and JCT 
estimate that overall the bill before us would increase deficits by 
more than $5 billion between 2024 and 2033.
  Moreover, while an extension of emergency employment benefits is well 
intentioned, it serves only to treat the symptoms of unemployment, 
while doing nothing to address its cause. Instead of the debate we are 
having on extending unemployment benefits we should be focused on what 
can be done to ensure those who want to work are able to find good 
paying jobs.
  Republicans have offered such an approach with the Good Jobs, Good 
Wages, and Good Hours Act, which was filed as an amendment to the 
underlying unemployment insurance bill.
  This amendment is targeted at job creation by providing small 
businesses who are responsible for creating 70 percent of jobs in our 
economy with permanent tax relief aimed at incentivizing new 
investments. It would further cut red tape that imposes unnecessary 
burdens on job creators and would modify or repeal provisions of 
Obamacare that are proven job killers. Moreover, the amendment would 
spur job creation by increasing energy development by, amongst other 
things, authorizing the construction of the Keystone XL Pipeline. I ask 
unanimous consent that a summary of this amendment be printed in the 
Record.
  Unfortunately, the majority leader filled the amendment tree, thereby 
blocking all amendments. This prevented us from having an up-or-down 
vote on the jobs amendment I just described as well as several other 
amendments that sought to improve the underlying bill. As a result, the 
underlying bill is not fiscally responsible and would do nothing to 
address the causes of weak job creation. As such, I cannot in good 
conscience vote in favor of extending unemployment insurance at this 
time.
  There being no objection, the material was ordered to be printed in 
the Record, as follows:

    Good Jobs, Good Wages, Good Hours Act--Omnibus Alternative to UI


                      Title I--Energy Development

       Approve Keystone XL and LNG Exports: This provision would 
     approve the Keystone XL pipeline by removing the requirement 
     of a presidential permit. It would also require the 
     Department of Energy to automatically approve LNG export 
     applications to Ukraine, Japan, and other NATO countries. 
     (Hoeven UI Amdt. #2891)
       The Saving Coal Jobs Act: This provision would block EPA 
     regulations of greenhouse gas emissions for new and existing 
     power plants. It would also streamline the mine permitting 
     process and automatically approve permits the EPA has not 
     acted on after a certain period of time. (McConnell UI Amdt. 
     #2955)
       Prohibit a Carbon Tax: This provision would create a point 
     of order against any legislation that would establish a 
     carbon tax. (Blunt UI Amdt. #2885)


                       Title II--ObamaCare Relief

       Restore the 40-hour Workweek: This provision would amend 
     the definition of a full-time employee under ObamaCare from 
     an employee who works 30 hours per week to an employee who 
     works 40 hours per week. (S. 1188--Collins)
       Repeal the ObamaCare Individual Mandate: This provision 
     would permanently repeal the individual mandate under 
     ObamaCare. (S. 40--Hatch)
       Repeal the Medical Device Tax: This provision would repeal 
     the 2.3% ObamaCare medical device tax, which has already 
     destroyed over 30,000 jobs. (S. 232--Hatch/Toomey/Coats)
       Exempt the Long-Term Unemployed from ObamaCare Employer 
     Mandate: This provision would exempt long-term unemployed 
     from the ObamaCare employer mandate headcount. (Thune UI 
     Amdt. #2899)
       Hire More Heroes Act: This provision would exempt veterans 
     from the ObamaCare employer mandate headcount. A similar 
     provision passed that House 406-1. (S. 2190--Blunt)
       Full Repeal of ObamaCare: This provision repeals those 
     sections of ObamaCare that were not repealed by the preceding 
     sections.


                  Title III--Tax and Regulatory Relief

       Permanent Expansion Section 179 Expensing: This section 
     would make the $500,000 Section 179 expensing permanent. 
     Without any changes to the current law, the Section

[[Page 5731]]

     179 expensing allowance would drop to $25,000 for qualified 
     assets acquired and placed in service in 2014.
       Permanent Expansion of Section 1202 Stock: This provision 
     would make permanent the 100 percent exclusion for Section 
     1202 small business stock, increase the gross asset limit to 
     $150 million, and index this limit for inflation. To 
     encourage investment in start-up businesses, investors may 
     exclude 100 percent (reverted back to 50 percent in 2014) of 
     the capital gains from selling Section 1202 stock that was 
     acquired at original issue and held for more than five years.
       Permanent Double Deductions for Start-up Businesses: This 
     provision would permanently double the maximum allowable 
     deduction for start-up costs to $10,000.
       Permanent Reduction in S-Corporation Built-In Gains Tax: 
     Corporations that convert to S-corporation status are subject 
     to a tax on appreciated assets that the corporation held 
     before the conversion. The required holding period was 
     shortened from 10 years to five years for sales of assets in 
     2012 and 2013. This provision would make permanent the five-
     year holding period.
       Permanent Deduction for Health Insurance Costs in Computing 
     Self-Employment Taxes: This provision would permanently place 
     the self-employed on a level playing field with other 
     businesses that currently exclude health insurance costs for 
     both income and payroll tax purposes.
       Permanent Expansion of Cash Accounting: This provision 
     would permanently expand cash accounting to firms with annual 
     gross receipts of up to $10 million and inventories of up to 
     the $10 million--current law is $5 million. Cash accounting 
     affords small businesses greater flexibility in managing 
     their cash flow, as it allows recognition of income and 
     expenses when they are realized rather than when events give 
     rise to the income (such as when a contract is signed).
       Regulatory Accountability: This provision would enact 
     targeted reforms of the federal rulemaking process. It would 
     require that agencies conduct a cost-benefit analysis and 
     consider alternatives to proposed regulations, and it would 
     require advanced public notice of major rulemakings with 
     greater than $100 million in annual costs. (S. 1606 from the 
     112th Congress--Portman)


                          Title IV--SKILLS Act

       Strengthen Federal Worker Training Programs: This provision 
     includes the House-passed SKILLS Act, which reforms and 
     streamlines federal worker training programs and empowers 
     Governors to further improve worker training programs. (Scott 
     UI Amdt. #2899)

  Mr. DURBIN. I suggest the absence of a quorum.
  The PRESIDING OFFICER. The clerk will call the roll.
  The assistant legislative clerk proceeded to call the roll.
  Mr. CARDIN. Mr. President, I ask unanimous consent that the order for 
the quorum call be rescinded.
  The PRESIDING OFFICER. Without objection, it is so ordered.
  Under the previous order, all postcloture time is considered expired.
  The amendment was ordered to be engrossed and the bill to be read a 
third time.
  The bill was read the third time.
  The PRESIDING OFFICER. Under the previous order, the bill having been 
read the third time, the question is, Shall it pass?
  Mr. BARRASSO. I ask for the yeas and nays.
  The PRESIDING OFFICER. Is there a sufficient second?
  There appears to be a sufficient second.
  The clerk will call the roll.
  The assistant legislative clerk called the roll.
  The PRESIDING OFFICER (Mr. Donnelly). Are there any other Senators in 
the Chamber desiring to vote?
  Mr. DURBIN. I announce that the Senator from Louisiana (Ms. 
Landrieu), and the Senator from Missouri (Mrs. McCaskill) are 
necessarily absent.
  Mr. CORNYN. The following Senator is necessarily absent: the Senator 
from Oklahoma (Mr. Coburn).
  The result was announced--yeas 59, nays 38, as follows:

                      [Rollcall Vote No. 101 Leg.]

                                YEAS--59

     Ayotte
     Baldwin
     Begich
     Bennet
     Blumenthal
     Booker
     Boxer
     Brown
     Cantwell
     Cardin
     Carper
     Casey
     Collins
     Coons
     Donnelly
     Durbin
     Feinstein
     Franken
     Gillibrand
     Hagan
     Harkin
     Heinrich
     Heitkamp
     Heller
     Hirono
     Johnson (SD)
     Kaine
     King
     Kirk
     Klobuchar
     Leahy
     Levin
     Manchin
     Markey
     Menendez
     Merkley
     Mikulski
     Murkowski
     Murphy
     Murray
     Nelson
     Portman
     Pryor
     Reed
     Reid
     Rockefeller
     Sanders
     Schatz
     Schumer
     Shaheen
     Stabenow
     Tester
     Udall (CO)
     Udall (NM)
     Walsh
     Warner
     Warren
     Whitehouse
     Wyden

                                NAYS--38

     Alexander
     Barrasso
     Blunt
     Boozman
     Burr
     Chambliss
     Coats
     Cochran
     Corker
     Cornyn
     Crapo
     Cruz
     Enzi
     Fischer
     Flake
     Graham
     Grassley
     Hatch
     Hoeven
     Inhofe
     Isakson
     Johanns
     Johnson (WI)
     Lee
     McCain
     McConnell
     Moran
     Paul
     Risch
     Roberts
     Rubio
     Scott
     Sessions
     Shelby
     Thune
     Toomey
     Vitter
     Wicker

                             NOT VOTING--3

     Coburn
     Landrieu
     McCaskill
  The bill (H.R. 3979), as amended, was passed, as follows:

                               H.R. 3979

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

     SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

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

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

     SEC. 2. EXTENSION OF EMERGENCY UNEMPLOYMENT COMPENSATION 
                   PROGRAM.

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

     SEC. 3. TEMPORARY EXTENSION OF EXTENDED BENEFIT PROVISIONS.

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

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

       (a) Extension.--
       (1) In general.--Section 4004(c)(2)(A) of the Supplemental 
     Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 
     note) is amended by striking ``through fiscal year 2014'' and 
     inserting ``through the first five months of fiscal year 
     2015''.

[[Page 5732]]

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

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

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

     SEC. 6. FLEXIBILITY FOR UNEMPLOYMENT PROGRAM AGREEMENTS.

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

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

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

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

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

     SEC. 9. FUNDING STABILIZATION.

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


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

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


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

       (2) Conforming amendment.--
       (A) In general.--Clause (ii) of section 101(f)(2)(D) of 
     such Act is amended by striking ``2015'' and inserting 
     ``2020''.
       (B) Statements.--The Secretary of Labor shall modify the 
     statements required under subclauses (I) and (II) of section 
     101(f)(2)(D)(i) of such Act to conform to the amendments made 
     by this section.
       (c) Stabilization Not To Apply for Purposes of Certain 
     Accelerated Benefit Distribution Rules.--
       (1) Internal revenue code of 1986.--The second sentence of 
     paragraph (2) of section 436(d) of the Internal Revenue Code 
     of 1986 is amended by striking ``of such plan'' and inserting 
     ``of

[[Page 5733]]

     such plan (determined by not taking into account any 
     adjustment of segment rates under section 
     430(h)(2)(C)(iv))''.
       (2) Employee retirement income security act of 1974.--The 
     second sentence of subparagraph (B) of section 206(g)(3) of 
     the Employee Retirement Income Security Act of 1974 (29 
     U.S.C. 1056(g)(3)(B)) is amended by striking ``of such plan'' 
     and inserting ``of such plan (determined by not taking into 
     account any adjustment of segment rates under section 
     303(h)(2)(C)(iv))''.
       (3) Effective date.--
       (A) In general.--Except as provided in subparagraph (B), 
     the amendments made by this subsection shall apply to plan 
     years beginning after December 31, 2014.
       (B) Collectively bargained plans.--In the case of a plan 
     maintained pursuant to 1 or more collective bargaining 
     agreements, the amendments made by this subsection shall 
     apply to plan years beginning after December 31, 2015.
       (4) Provisions relating to plan amendments.--
       (A) In general.--If this paragraph applies to any amendment 
     to any plan or annuity contract, such plan or contract shall 
     be treated as being operated in accordance with the terms of 
     the plan during the period described in subparagraph (B)(ii).
       (B) Amendments to which paragraph applies.--
       (i) In general.--This paragraph shall apply to any 
     amendment to any plan or annuity contract which is made--

       (I) pursuant to the amendments made by this subsection, or 
     pursuant to any regulation issued by the Secretary of the 
     Treasury or the Secretary of Labor under any provision as so 
     amended, and
       (II) on or before the last day of the first plan year 
     beginning on or after January 1, 2016, or such later date as 
     the Secretary of the Treasury may prescribe.

       (ii) Conditions.--This subsection shall not apply to any 
     amendment unless, during the period--

       (I) beginning on the date that the amendments made by this 
     subsection or the regulation described in clause (i)(I) takes 
     effect (or in the case of a plan or contract amendment not 
     required by such amendments or such regulation, the effective 
     date specified by the plan), and
       (II) ending on the date described in clause (i)(II) (or, if 
     earlier, the date the plan or contract amendment is adopted),

     the plan or contract is operated as if such plan or contract 
     amendment were in effect, and such plan or contract amendment 
     applies retroactively for such period.
       (C) Anti-cutback relief.--A plan shall not be treated as 
     failing to meet the requirements of section 204(g) of the 
     Employee Retirement Income Security Act of 1974 and section 
     411(d)(6) of the Internal Revenue Code of 1986 solely by 
     reason of a plan amendment to which this paragraph applies.
       (d) Modification of Funding Target Determination Periods.--
       (1) Internal revenue code of 1986.--Clause (i) of section 
     430(h)(2)(B) of the Internal Revenue Code of 1986 is amended 
     by striking ``the first day of the plan year'' and inserting 
     ``the valuation date for the plan year''.
       (2) Employee retirement income security act of 1974.--
     Clause (i) of section 303(h)(2)(B) of the Employee Retirement 
     Income Security Act of 1974 (29 U.S.C. 1083(h)(2)(B)(i)) is 
     amended by striking ``the first day of the plan year'' and 
     inserting ``the valuation date for the plan year''.
       (e) Effective Date.--
       (1) In general.--The amendments made by subsections (a), 
     (b), and (d) shall apply with respect to plan years beginning 
     after December 31, 2012.
       (2) Elections.--A plan sponsor may elect not to have the 
     amendments made by subsections (a), (b), and (d) apply to any 
     plan year beginning before January 1, 2014, either (as 
     specified in the election)--
       (A) for all purposes for which such amendments apply, or
       (B) solely for purposes of determining the adjusted funding 
     target attainment percentage under sections 436 of the 
     Internal Revenue Code of 1986 and 206(g) of the Employee 
     Retirement Income Security Act of 1974 for such plan year.
     A plan shall not be treated as failing to meet the 
     requirements of section 204(g) of such Act and section 
     411(d)(6) of such Code solely by reason of an election under 
     this paragraph.

     SEC. 10. PREPAYMENT OF CERTAIN PBGC PREMIUMS.

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

     SEC. 11. EXTENSION OF CUSTOMS USER FEES.

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

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

       (a) In General.--Section 4980H(c) of the Internal Revenue 
     Code of 1986 is amended by redesignating paragraphs (5), (6), 
     and (7) as paragraphs (6), (7), and (8), respectively, and by 
     inserting after paragraph (4) the following new paragraph:
       ``(5) Special rules for certain emergency services, 
     government, and nonprofit volunteers.--
       ``(A) Emergency services volunteers.--Qualified services 
     rendered as a bona fide volunteer to an eligible employer 
     shall not be taken into account under this section as service 
     provided by an employee. For purposes of the preceding 
     sentence, the terms `qualified services', `bona fide 
     volunteer', and `eligible employer' shall have the respective 
     meanings given such terms under section 457(e).
       ``(B) Certain other government and nonprofit volunteers.--
       ``(i) In general.--Services rendered as a bona fide 
     volunteer to a specified employer shall not be taken into 
     account under this section as service provided by an 
     employee.
       ``(ii) Bona fide volunteer.--For purposes of this 
     subparagraph, the term `bona fide volunteer' means an 
     employee of a specified employer whose only compensation from 
     such employer is in the form of--

       ``(I) reimbursement for (or reasonable allowance for) 
     reasonable expenses incurred in the performance of services 
     by volunteers, or
       ``(II) reasonable benefits (including length of service 
     awards), and nominal fees, customarily paid by similar 
     entities in connection with the performance of services by 
     volunteers.

       ``(iii) Specified employer.--For purposes of this 
     subparagraph, the term `specified employer' means--

       ``(I) any government entity, and
       ``(II) any organization described in section 501(c) and 
     exempt from tax under section 501(a).

       ``(iv) Coordination with subparagraph (A).--This 
     subparagraph shall not fail to apply with respect to services 
     merely because such services are qualified services (as 
     defined in section 457(e)(11)(C)).''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to months beginning after December 31, 2013.

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