    [United States Statutes at Large, Volume 124, 111th Congress, 2nd Session]
    [From the U.S. Government Publishing Office, www.gpo.gov]

    Public Law 111-226
    111th Congress

    An Act

    To modernize the air traffic control system, improve the safety,
    reliability, and availability of transportation by air in the United
    States, provide for modernization of the air traffic control system,
    reauthorize the Federal Aviation Administration, and for other
    purposes. <>

    Be it enacted by the Senate and House of Representatives of the
    United States of America in Congress assembled,

    short title

    Section 1. This Act <>  may be cited as the
    ``______Act of____''.

    TITLE I

    EDUCATION JOBS FUND

    education jobs funds

    Sec. 101. There are authorized to be appropriated and there are
    appropriated out of any money in the Treasury not otherwise obligated
    for necessary expenses for an Education Jobs Fund, $10,000,000,000:
    Provided, That the amount under this heading shall be administered under
    the terms and conditions of sections 14001 through 14013 and title XV of
    division A of the American Recovery and Reinvestment Act of 2009 (Public
    Law 111-5) except as follows:
    (1) Allocation of funds.--
    (A) Funds appropriated under this heading shall be
    available only for allocation by the Secretary of
    Education (in this heading referred to as the Secretary)
    in accordance with subsections (a), (b), (d), (e), and
    (f) of section 14001 of division A of Public Law 111-5
    and subparagraph (B) of this paragraph, except that the
    amount reserved under such subsection (b) shall not
    exceed $1,000,000 and such subsection (f) shall be
    applied by substituting one year for two years.
    (B) Prior to allocating funds to States under
    section 14001(d) of division A of Public Law 111-5, the
    Secretary shall allocate 0.5 percent to the Secretary of
    the Interior for schools operated or funded by the
    Bureau of Indian Affairs on the basis of the schools'
    respective needs for activities consistent with this
    heading under such terms and conditions as the Secretary
    of the Interior may determine.

    [[Page 2390]]

    (2) Reservation.--A State that receives an allocation of
    funds appropriated under this heading may reserve not more than
    2 percent for the administrative costs of carrying out its
    responsibilities with respect to those funds.
    (3) Awards to local educational agencies.--
    (A) Except as specified in paragraph (2), an
    allocation of funds to a State shall be used only for
    awards to local educational agencies for the support of
    elementary and secondary education in accordance with
    paragraph (5) for the 2010-2011 school year (or, in the
    case of reallocations made under section 14001(f) of
    division A of Public Law 111-5, for the 2010-2011 or the
    2011-2012 school year).
    (B) Funds used to support elementary and secondary
    education shall be distributed through a State's primary
    elementary and secondary funding formulae or based on
    local educational agencies' relative shares of funds
    under part A of title I of the Elementary and Secondary
    Education Act of 1965 (20 U.S.C. 6311 et seq.) for the
    most recent fiscal year for which data are available.
    (C) Subsections (a) and (b) of section 14002 of
    division A of Public Law 111-5 shall not apply to funds
    appropriated under this heading.
    (4) Compliance with education reform assurances.--For
    purposes of awarding funds appropriated under this heading, any
    State that has an approved application for Phase II of the State
    Fiscal Stabilization Fund that was submitted in accordance with
    the application notice published in the Federal Register on
    November 17, 2009 (74 Fed. Reg. 59142) shall be deemed to be in
    compliance with subsection (b) and paragraphs (2) through (5) of
    subsection (d) of section 14005 of division A of Public Law 111-
    5.
    (5) Requirement to use funds to retain or create education
    jobs.--Notwithstanding section 14003(a) of division A of Public
    Law 111-5, funds awarded to local educational agencies under
    paragraph (3)--
    (A) may be used only for compensation and benefits
    and other expenses, such as support services, necessary
    to retain existing employees, to recall or rehire former
    employees, and to hire new employees, in order to
    provide early childhood, elementary, or secondary
    educational and related services; and
    (B) may not be used for general administrative
    expenses or for other support services expenditures as
    those terms were defined by the National Center for
    Education Statistics in its Common Core of Data as of
    the date of enactment of this Act.
    (6) Prohibition on use of funds for rainy-day funds or debt
    retirement.--A State that receives an allocation may not use
    such funds, directly or indirectly, to--
    (A) establish, restore, or supplement a rainy-day
    fund;
    (B) supplant State funds in a manner that has the
    effect of establishing, restoring, or supplementing a
    rainy-day fund;
    (C) reduce or retire debt obligations incurred by
    the State; or

    [[Page 2391]]

    (D) supplant State funds in a manner that has the
    effect of reducing or retiring debt obligations incurred
    by the State.
    (7) Deadline for award.--The Secretary shall award funds
    appropriated under this heading not later than 45 days after the
    date of the enactment of this Act to States that have submitted
    applications meeting the requirements applicable to funds under
    this heading. The Secretary shall not require information in
    applications beyond what is necessary to determine compliance
    with applicable provisions of law.
    (8) <>  Alternate
    distribution of funds.--If, within 30 days after the date of the
    enactment of this Act, a Governor has not submitted an
    approvable application, the Secretary shall provide for funds
    allocated to that State to be distributed to another entity or
    other entities in the State (notwithstanding section 14001(e) of
    division A of Public Law 111-5) for support of elementary and
    secondary education, under such terms and conditions as the
    Secretary may establish, provided that all terms and conditions
    that apply to funds appropriated under this heading shall apply
    to such funds distributed to such entity or entities. No
    distribution shall be made to a State under this paragraph,
    however, unless the Secretary has determined (on the basis of
    such information as may be available) that the requirements of
    clauses (i), (ii), or (iii) of paragraph 10(A) are likely to be
    met, notwithstanding the lack of an application from the
    Governor of that State.
    (9) Local educational agency application.--Section 442 of
    the General Education Provisions Act shall not apply to a local
    educational agency that has previously submitted an application
    to the State under title XIV of division A of Public Law 111-5.
    The assurances provided under that application shall continue to
    apply to funds awarded under this heading.
    (10) Maintenance of effort.--
    (A) Except as provided in paragraph (8), the
    Secretary shall not allocate funds to a State under
    paragraph (1) unless the Governor of the State provides
    an assurance to the Secretary that--
    (i) for State fiscal year 2011, the State will
    maintain State support for elementary and
    secondary education (in the aggregate or on the
    basis of expenditures per pupil) and for public
    institutions of higher education (not including
    support for capital projects or for research and
    development or tuition and fees paid by students)
    at not less than the level of such support for
    each of the two categories, respectively, for
    State fiscal year 2009;
    (ii) for State fiscal year 2011, the State
    will maintain State support for elementary and
    secondary education and for public institutions of
    higher education (not including support for
    capital projects or for research and development
    or tuition and fees paid by students) at a
    percentage of the total revenues available to the
    State that is equal to or greater than the
    percentage provided for each of the two
    categories, respectively, for State fiscal year
    2010; or

    [[Page 2392]]

    (iii) in the case of a State in which State
    tax collections for calendar year 2009 were less
    than State tax collections for calendar year 2006,
    for State fiscal year 2011 the State will maintain
    State support for elementary and secondary
    education (in the aggregate) and for public
    institutions of higher education (not including
    support for capital projects or for research and
    development or tuition and fees paid by
    students)--
    (I) at not less than the level of
    such support for each of the two
    categories, respectively, for State
    fiscal year 2006; or
    (II) at a percentage of the total
    revenues available to the State that is
    equal to or greater than the percentage
    provided for each of the two categories,
    respectively, for State fiscal year
    2006.
    (B) Section 14005(d)(1) and subsections (a) through
    (c) of section 14012 of division A of Public Law 111-5
    shall not apply to funds appropriated under this
    heading.
    (11) Additional requirements for the state of texas.--The
    following <>  requirements shall apply to
    the State of Texas:
    (A) Notwithstanding paragraph (3)(B), funds used to
    support elementary and secondary education shall be
    distributed based on local educational agencies'
    relative shares of funds under part A of title I of the
    Elementary and Secondary Education Act of 1965 (20
    U.S.C. 6311 et seq.) for the most recent fiscal year
    which data are available. Funds distributed pursuant to
    this paragraph shall be used to supplement and not
    supplant State formula funding that is distributed on a
    similar basis to part A of title I of the Elementary and
    Secondary Education Act of 1965 (20 U.S.C. 6311 et
    seq.).
    (B) The Secretary shall not allocate funds to the
    State of Texas under paragraph (1) unless the Governor
    of the State provides an assurance to the Secretary that
    the State will for fiscal years 2011, 2012, and 2013
    maintain State support for elementary and secondary
    education at a percentage of the total revenues
    available to the State that is equal to or greater than
    the percentage provided for such purpose for fiscal year
    2011 prior to the enactment of this Act.
    (C) Notwithstanding paragraph (8), no distribution
    shall be made to the State of Texas or local education
    agencies therein unless the Governor of Texas makes an
    assurance to the Secretary that the requirements in
    paragraphs (11)(A) and (11)(B) will be met,
    notwithstanding the lack of an application from the
    Governor of Texas.

    [[Page 2393]]

    TITLE II

    STATE FISCAL RELIEF AND OTHER PROVISIONS; REVENUE OFFSETS

    Subtitle A--State Fiscal Relief and Other Provisions

    extension of arra increase in fmap

    Sec. 201. Section 5001 of the American Recovery and Reinvestment Act
    of 2009 (Public Law 111-5) <>  is amended--
    (1) in subsection (a)(3), by striking ``first calendar
    quarter'' and inserting ``first 3 calendar quarters'';
    (2) in subsection (b)--
    (A) in paragraph (1), by striking ``paragraph (2)''
    and inserting ``paragraphs (2) and (3)''; and
    (B) by adding at the end the following:
    ``(3) Phase-down of general increase.--
    ``(A) Second quarter of fiscal year 2011.--For each
    State, for the second quarter of fiscal year 2011, the
    FMAP percentage increase for the State under paragraph
    (1) or (2) (as applicable) shall be 3.2 percentage
    points.
    ``(B) Third quarter of fiscal year 2011.--For each
    State, for the third quarter of fiscal year 2011, the
    FMAP percentage increase for the State under paragraph
    (1) or (2) (as applicable) shall be 1.2 percentage
    points.'';
    (3) in subsection (c)--
    (A) in paragraph (2)(B), by striking ``July 1,
    2010'' and inserting ``January 1, 2011'';
    (B) in paragraph (3)(B)(i), by striking ``July 1,
    2010'' and inserting ``January 1, 2011'' each place it
    appears; and
    (C) in paragraph (4)(C)(ii), by striking ``the 3-
    consecutive-month period beginning with January 2010''
    and inserting ``any 3-consecutive-month period that
    begins after December 2009 and ends before January
    2011'';
    (4) in subsection (e), by adding at the end the following:

    ``Notwithstanding paragraph <>
    (5), effective for payments made on or after January 1, 2010, the
    increases in the FMAP for a State under this section shall apply to
    payments under title XIX of such Act that are attributable to
    expenditures for medical assistance provided to nonpregnant childless
    adults made eligible under a State plan under such title (including
    under any waiver under such title or under section 1115 of such Act (42
    U.S.C. 1315)) who would have been eligible for child health assistance
    or other health benefits under eligibility standards in effect as of
    December 31, 2009, of a waiver of the State child health plan under the
    title XXI of such Act.'';
    (5) in subsection (g)--
    (A) in paragraph (1), by striking ``September 30,
    2011'' and inserting ``March 31, 2012'';
    (B) in paragraph (2), by inserting ``of such Act''
    after ``1923''; and
    (C) by adding at the end the following:
    ``(3) <>  Certification by
    chief executive officer.--No additional Federal funds shall be
    paid to a State as a result of this section with respect to a
    calendar quarter occurring during the period beginning on
    January 1, 2011, and ending on June

    [[Page 2394]]

    30, 2011, unless, not later than 45 days after the date of
    enactment of this paragraph, the chief executive officer of the
    State certifies that the State will request and use such
    additional Federal funds.''; and
    (6) in subsection (h)(3), by striking ``December 31, 2010''
    and inserting ``June 30, 2011''.

    treatment of certain drugs for computation of medicaid amp

    Sec. 202. Effective as if included in the enactment of Public Law
    111-148, section 1927(k)(1)(B)(i)(IV) of the Social Security Act (42
    U.S.C. 1396r-8(k)(1)(B)(i)(IV)), as amended by section 2503(a)(2)(B) of
    Public Law 111-148 and section 1101(c)(2) of Public Law 111-
    152, <>  is amended by adding at the end the
    following: ``, unless the drug is an inhalation, infusion, instilled,
    implanted, or injectable drug that is not generally dispensed through a
    retail community pharmacy; and''.

    sunset of temporary increase in benefits under the supplemental
    nutrition assistance program

    Sec. 203. Section 101(a) of title I of division A of Public Law 111-
    5 (123 Stat. 120), as amended by section 4262 of this Act, is amended by
    striking paragraph (2) and inserting the following:
    ``(2) Termination.--The authority provided by this
    subsection shall terminate after March 31, 2014.''.

    Subtitle B--Revenue Offsets

    rules to prevent splitting foreign tax credits from the income to which
    they relate

    Sec. 211.  (a) In General.--Subpart A of part III of subchapter N of
    chapter 1 of the Internal Revenue Code of 1986 is amended by adding at
    the end the following new section:
    ``SEC. 909. <>  SUSPENSION OF TAXES AND CREDITS
    UNTIL RELATED INCOME TAKEN INTO ACCOUNT.

    ``(a) In General.--If there is a foreign tax credit splitting event
    with respect to a foreign income tax paid or accrued by the taxpayer,
    such tax shall not be taken into account for purposes of this title
    before the taxable year in which the related income is taken into
    account under this chapter by the taxpayer.
    ``(b) Special Rules With Respect to Section 902 Corporations.--If
    there is a foreign tax credit splitting event with respect to a foreign
    income tax paid or accrued by a section 902 corporation, such tax shall
    not be taken into account--
    ``(1) for purposes of section 902 or 960, or
    ``(2) for purposes of determining earnings and profits under
    section 964(a),

    before the taxable year in which the related income is taken into
    account under this chapter by such section 902 corporation or a domestic
    corporation which meets the ownership requirements of subsection (a) or
    (b) of section 902 with respect to such section 902 corporation.
    ``(c) Special Rules.--For purposes of this section--
    ``(1) Application to partnerships, etc.--In the case of a
    partnership, subsections (a) and (b) shall be applied at the
    partner level. Except as otherwise provided by the Secretary,

    [[Page 2395]]

    a rule similar to the rule of the preceding sentence shall apply
    in the case of any S corporation or trust.
    ``(2) Treatment of foreign taxes after suspension.--In the
    case of any foreign income tax not taken into account by reason
    of subsection (a) or (b), except as otherwise provided by the
    Secretary, such tax shall be so taken into account in the
    taxable year referred to in such subsection (other than for
    purposes of section 986(a)) as a foreign income tax paid or
    accrued in such taxable year.

    ``(d) Definitions.--For purposes of this section--
    ``(1) Foreign tax credit splitting event.--There is a
    foreign tax credit splitting event with respect to a foreign
    income tax if the related income is (or will be) taken into
    account under this chapter by a covered person.
    ``(2) Foreign income tax.--The term `foreign income tax'
    means any income, war profits, or excess profits tax paid or
    accrued to any foreign country or to any possession of the
    United States.
    ``(3) Related income.--The term `related income' means, with
    respect to any portion of any foreign income tax, the income
    (or, as appropriate, earnings and profits) to which such portion
    of foreign income tax relates.
    ``(4) Covered person.--The term `covered person' means, with
    respect to any person who pays or accrues a foreign income tax
    (hereafter in this paragraph referred to as the `payor')--
    ``(A) any entity in which the payor holds, directly
    or indirectly, at least a 10 percent ownership interest
    (determined by vote or value),
    ``(B) any person which holds, directly or
    indirectly, at least a 10 percent ownership interest
    (determined by vote or value) in the payor,
    ``(C) any person which bears a relationship to the
    payor described in section 267(b) or 707(b), and
    ``(D) any other person specified by the Secretary
    for purposes of this paragraph.
    ``(5) Section 902 corporation.--The term `section 902
    corporation' means any foreign corporation with respect to which
    one or more domestic corporations meets the ownership
    requirements of subsection (a) or (b) of section 902.

    ``(e) Regulations.--The Secretary may issue such regulations or
    other guidance as is necessary or appropriate to carry out the purposes
    of this section, including regulations or other guidance which
    provides--
    ``(1) appropriate exceptions from the provisions of this
    section, and
    ``(2) for the proper application of this section with
    respect to hybrid instruments.''.

    (b) Clerical Amendment.--The table of sections for subpart A of part
    III of subchapter N of chapter 1 of the Internal Revenue Code of 1986 is
    amended by adding at the end the following new item:

    ``Sec. 909. Suspension of taxes and credits until related income taken
    into account.''.

    (c) <>  Effective Date.--The amendments made
    by this section shall apply to--

    [[Page 2396]]

    (1) foreign income taxes (as defined in section 909(d) of
    the Internal Revenue Code of 1986, as added by this section)
    paid or accrued in taxable years beginning after December 31,
    2010; and
    (2) foreign income taxes (as so defined) paid or accrued by
    a section 902 corporation (as so defined) in taxable years
    beginning on or before such date (and not deemed paid under
    section 902(a) or 960 of such Code on or before such date), but
    only for purposes of applying sections 902 and 960 with respect
    to periods after such date.

    Section 909(b)(2) of the Internal Revenue Code of 1986, as added by this
    section, shall not apply to foreign income taxes described in paragraph
    (2).

    denial of foreign tax credit with respect to foreign income not subject
    to united states taxation by reason of covered asset acquisitions

    Sec. 212.  (a) In General.--Section 901 of the Internal Revenue Code
    of 1986 <>  is amended by redesignating subsection
    (m) as subsection (n) and by inserting after subsection (l) the
    following new subsection:

    ``(m) <>  Denial of Foreign Tax Credit With
    Respect to Foreign Income Not Subject to United States Taxation by
    Reason of Covered Asset Acquisitions.--
    ``(1) In general.--In the case of a covered asset
    acquisition, the disqualified portion of any foreign income tax
    determined with respect to the income or gain attributable to
    the relevant foreign assets--
    ``(A) shall not be taken into account in determining
    the credit allowed under subsection (a), and
    ``(B) in the case of a foreign income tax paid by a
    section 902 corporation (as defined in section
    909(d)(5)), shall not be taken into account for purposes
    of section 902 or 960.
    ``(2) Covered asset acquisition.--For purposes of this
    section, the term `covered asset acquisition' means--
    ``(A) a qualified stock purchase (as defined in
    section 338(d)(3)) to which section 338(a) applies,
    ``(B) any transaction which--
    ``(i) is treated as an acquisition of assets
    for purposes of this chapter, and
    ``(ii) is treated as the acquisition of stock
    of a corporation (or is disregarded) for purposes
    of the foreign income taxes of the relevant
    jurisdiction,
    ``(C) any acquisition of an interest in a
    partnership which has an election in effect under
    section 754, and
    ``(D) to the extent provided by the Secretary, any
    other similar transaction.
    ``(3) Disqualified portion.--For purposes of this section--
    ``(A) In general.--The term `disqualified portion'
    means, with respect to any covered asset acquisition,
    for any taxable year, the ratio (expressed as a
    percentage) of--
    ``(i) the aggregate basis differences (but not
    below zero) allocable to such taxable year under
    subparagraph (B) with respect to all relevant
    foreign assets, divided by

    [[Page 2397]]

    ``(ii) the income on which the foreign income
    tax referred to in paragraph (1) is determined
    (or, if the taxpayer fails to substantiate such
    income to the satisfaction of the Secretary, such
    income shall be determined by dividing the amount
    of such foreign income tax by the highest marginal
    tax rate applicable to such income in the relevant
    jurisdiction).
    ``(B) Allocation of basis difference.--For purposes
    of subparagraph (A)(i)--
    ``(i) In general.--The basis difference with
    respect to any relevant foreign asset shall be
    allocated to taxable years using the applicable
    cost recovery method under this chapter.
    ``(ii) Special rule for disposition of
    assets.--Except as otherwise provided by the
    Secretary, in the case of the disposition of any
    relevant foreign asset--
    ``(I) the basis difference allocated
    to the taxable year which includes the
    date of such disposition shall be the
    excess of the basis difference with
    respect to such asset over the aggregate
    basis difference with respect to such
    asset which has been allocated under
    clause (i) to all prior taxable years,
    and
    ``(II) no basis difference with
    respect to such asset shall be allocated
    under clause (i) to any taxable year
    thereafter.
    ``(C) Basis difference.--
    ``(i) In general.--The term `basis difference'
    means, with respect to any relevant foreign asset,
    the excess of--
    ``(I) the adjusted basis of such
    asset immediately after the covered
    asset acquisition, over
    ``(II) the adjusted basis of such
    asset immediately before the covered
    asset acquisition.
    ``(ii) Built-in loss assets.--In the case of a
    relevant foreign asset with respect to which the
    amount described in clause (i)(II) exceeds the
    amount described in clause (i)(I), such excess
    shall be taken into account under this subsection
    as a basis difference of a negative amount.
    ``(iii) Special rule for section 338
    elections.--In the case of a covered asset
    acquisition described in paragraph (2)(A), the
    covered asset acquisition shall be treated for
    purposes of this subparagraph as occurring at the
    close of the acquisition date (as defined in
    section 338(h)(2)).
    ``(4) Relevant foreign assets.--For purposes of this
    section, the term `relevant foreign asset' means, with respect
    to any covered asset acquisition, any asset (including any
    goodwill, going concern value, or other intangible) with respect
    to such acquisition if income, deduction, gain, or loss
    attributable to such asset is taken into account in determining
    the foreign income tax referred to in paragraph (1).
    ``(5) Foreign income tax.--For purposes of this section, the
    term `foreign income tax' means any income, war profits, or
    excess profits tax paid or accrued to any foreign country or to
    any possession of the United States.

    [[Page 2398]]

    ``(6) Taxes allowed as a deduction, etc.--Sections 275 and
    78 shall not apply to any tax which is not allowable as a credit
    under subsection (a) by reason of this subsection.
    ``(7) Regulations.--The Secretary may issue such regulations
    or other guidance as is necessary or appropriate to carry out
    the purposes of this subsection, including to exempt from the
    application of this subsection certain covered asset
    acquisitions, and relevant foreign assets with respect to which
    the basis difference is de minimis.''.

    (b) <>  Effective Date.--
    (1) In general.--Except as provided in paragraph (2), the
    amendments made by this section shall apply to covered asset
    acquisitions (as defined in section 901(m)(2) of the Internal
    Revenue Code of 1986, as added by this section) after December
    31, 2010.
    (2) Transition rule.--The amendments made by this section
    shall not apply to any covered asset acquisition (as so defined)
    with respect to which the transferor and the transferee are not
    related if such acquisition is--
    (A) made pursuant to a written agreement which was
    binding on January 1, 2011, and at all times thereafter,
    (B) described in a ruling request submitted to the
    Internal Revenue Service on or before July 29, 2010, or
    (C) described on or before January 1, 2011, in a
    public announcement or in a filing with the Securities
    and Exchange Commission.
    (3) Related persons.--For purposes of this subsection, a
    person shall be treated as related to another person if the
    relationship between such persons is described in section 267 or
    707(b) of the Internal Revenue Code of 1986.

    separate application of foreign tax credit limitation, etc., to items
    resourced under treaties

    Sec. 213.  (a) In General.--Subsection (d) of section 904 of the
    Internal Revenue Code of 1986 <>  is amended by
    redesignating paragraph (6) as paragraph (7) and by inserting after
    paragraph (5) the following new paragraph:
    ``(6) Separate application to items resourced under
    treaties.--
    ``(A) In general.--If--
    ``(i) without regard to any treaty obligation
    of the United States, any item of income would be
    treated as derived from sources within the United
    States,
    ``(ii) under a treaty obligation of the United
    States, such item would be treated as arising from
    sources outside the United States, and
    ``(iii) the taxpayer chooses the benefits of
    such treaty obligation,
    subsections (a), (b), and (c) of this section and
    sections 902, 907, and 960 shall be applied separately
    with respect to each such item.
    ``(B) Coordination with other provisions.--This
    paragraph shall not apply to any item of income to which
    subsection (h)(10) or section 865(h) applies.
    ``(C) Regulations.--The Secretary may issue such
    regulations or other guidance as is necessary or
    appropriate

    [[Page 2399]]

    to carry out the purposes of this paragraph, including
    regulations or other guidance which provides that
    related items of income may be aggregated for purposes
    of this paragraph.''.

    (b) <>  Effective Date.--The amendments made
    by this section shall apply to taxable years beginning after the date of
    the enactment of this Act.

    limitation on the amount of foreign taxes deemed paid with respect to
    section 956 inclusions

    Sec. 214.  (a) In General.--Section 960 of the Internal Revenue Code
    of 1986 <>  is amended by adding at the end the
    following new subsection:

    ``(c) Limitation With Respect to Section 956 Inclusions.--
    ``(1) In general.--If there is included under section
    951(a)(1)(B) in the gross income of a domestic corporation any
    amount attributable to the earnings and profits of a foreign
    corporation which is a member of a qualified group (as defined
    in section 902(b)) with respect to the domestic corporation, the
    amount of any foreign income taxes deemed to have been paid
    during the taxable year by such domestic corporation under
    section 902 by reason of subsection (a) with respect to such
    inclusion in gross income shall not exceed the amount of the
    foreign income taxes which would have been deemed to have been
    paid during the taxable year by such domestic corporation if
    cash in an amount equal to the amount of such inclusion in gross
    income were distributed as a series of distributions (determined
    without regard to any foreign taxes which would be imposed on an
    actual distribution) through the chain of ownership which begins
    with such foreign corporation and ends with such domestic
    corporation.
    ``(2) Authority to prevent abuse.--The
    Secretary <>  shall issue such
    regulations or other guidance as is necessary or appropriate to
    carry out the purposes of this subsection, including regulations
    or other guidance which prevent the inappropriate use of the
    foreign corporation's foreign income taxes not deemed paid by
    reason of paragraph (1).''.

    (b) <>  Effective Date.--The amendment made
    by this section shall apply to acquisitions of United States property
    (as defined in section 956(c) of the Internal Revenue Code of 1986)
    after December 31, 2010.

    special rule with respect to certain redemptions by foreign subsidiaries

    Sec. 215.  (a) In General.--Paragraph (5) of section 304(b) of the
    Internal Revenue Code of 1986 <>  is amended by
    redesignating subparagraph (B) as subparagraph (C) and by inserting
    after subparagraph (A) the following new subparagraph:
    ``(B) Special rule in case of foreign acquiring
    corporation.--In the case of any acquisition to which
    subsection (a) applies in which the acquiring
    corporation is a foreign corporation, no earnings and
    profits shall be taken into account under paragraph
    (2)(A) (and subparagraph (A) shall not apply) if more
    than 50 percent of the dividends arising from such
    acquisition (determined without regard to this
    subparagraph) would neither--

    [[Page 2400]]

    ``(i) be subject to tax under this chapter for
    the taxable year in which the dividends arise, nor
    ``(ii) be includible in the earnings and
    profits of a controlled foreign corporation (as
    defined in section 957 and without regard to
    section 953(c)).''.

    (b) <>  Effective Date.--The amendments made
    by this section shall apply to acquisitions after the date of the
    enactment of this Act.

    modification of affiliation rules for purposes of rules allocating
    interest expense

    Sec. 216.  (a) In General.--Subparagraph (A) of section 864(e)(5) of
    the Internal Revenue Code of 1986 <>  is amended by
    adding at the end the following: ``Notwithstanding the preceding
    sentence, a foreign corporation shall be treated as a member of the
    affiliated group if--
    ``(i) more than 50 percent of the gross income
    of such foreign corporation for the taxable year
    is effectively connected with the conduct of a
    trade or business within the United States, and
    ``(ii) at least 80 percent of either the vote
    or value of all outstanding stock of such foreign
    corporation is owned directly or indirectly by
    members of the affiliated group (determined with
    regard to this sentence).''.

    (b) <>  Effective Date.--The amendment made
    by this section shall apply to taxable years beginning after the date of
    the enactment of this Act.

    termination of special rules for interest and dividends received from
    persons meeting the 80-percent foreign business requirements

    Sec. 217.  (a) In General.--Paragraph (1) of section 861(a) of the
    Internal Revenue Code of 1986 <>  is amended by
    striking subparagraph (A) and by redesignating subparagraphs (B) and (C)
    as subparagraphs (A) and (B), respectively.

    (b) Grandfather Rule With Respect To Withholding on Interest and
    Dividends Received From Persons Meeting the 80-percent Foreign Business
    Requirements.--
    (1) In general.--Subparagraph (B) of section 871(i)(2) of
    the Internal Revenue Code of 1986 <>  is
    amended to read as follows:
    ``(B) The active foreign business percentage of--
    ``(i) any dividend paid by an existing 80/20
    company, and
    ``(ii) any interest paid by an existing 80/20
    company.''.
    (2) Definitions and special rules.--Section 871 of such Code
    is amended by redesignating subsections (l) and (m) as
    subsections (m) and (n), respectively, and by inserting after
    subsection (k) the following new subsection:

    ``(l) Rules Relating to Existing 80/20 Companies.--For purposes of
    this subsection and subsection (i)(2)(B)--
    ``(1) Existing 80/20 company.--
    ``(A) In general.--The term `existing 80/20 company'
    means any corporation if--

    [[Page 2401]]

    ``(i) such corporation met the 80-percent
    foreign business requirements of section 861(c)(1)
    (as in effect before the date of the enactment of
    this subsection) for such corporation's last
    taxable year beginning before January 1, 2011,
    ``(ii) such corporation meets the 80-percent
    foreign business requirements of subparagraph (B)
    with respect to each taxable year after the
    taxable year referred to in clause (i), and
    ``(iii) there has not been an addition of a
    substantial line of business with respect to such
    corporation after the date of the enactment of
    this subsection.
    ``(B) Foreign business requirements.--
    ``(i) In general.--Except as provided in
    clause (iv), a corporation meets the 80-percent
    foreign business requirements of this subparagraph
    if it is shown to the satisfaction of the
    Secretary that at least 80 percent of the gross
    income from all sources of such corporation for
    the testing period is active foreign business
    income.
    ``(ii) Active foreign business income.--For
    purposes of clause (i), the term `active foreign
    business income' means gross income which--
    ``(I) is derived from sources
    outside the United States (as determined
    under this subchapter), and
    ``(II) is attributable to the active
    conduct of a trade or business in a
    foreign country or possession of the
    United States.
    ``(iii) Testing period.--For purposes of this
    subsection, the term `testing period' means the 3-
    year period ending with the close of the taxable
    year of the corporation preceding the payment (or
    such part of such period as may be applicable). If
    the corporation has no gross income for such 3-
    year period (or part thereof), the testing period
    shall be the taxable year in which the payment is
    made.
    ``(iv) Transition rule.--In the case of a
    taxable year for which the testing period includes
    1 or more taxable years beginning before January
    1, 2011--
    ``(I) a corporation meets the 80-
    percent foreign business requirements of
    this subparagraph if and only if the
    weighted average of--
    ``(aa) the percentage of the
    corporation's gross income from
    all sources that is active
    foreign business income (as
    defined in subparagraph (B) of
    section 861(c)(1) (as in effect
    before the date of the enactment
    of this subsection)) for the
    portion of the testing period
    that includes taxable years
    beginning before January 1,
    2011, and
    ``(bb) the percentage of the
    corporation's gross income from
    all sources that is active
    foreign business income (as
    defined in clause (ii) of this
    subparagraph) for the portion of
    the testing period, if any, that
    includes taxable years beginning
    on or after January 1, 2011,
    is at least 80 percent, and

    [[Page 2402]]

    ``(II) the active foreign business
    percentage for such taxable year shall
    equal the weighted average percentage
    determined under subclause (I).
    ``(2) Active foreign business percentage.--Except as
    provided in paragraph (1)(B)(iv), the term `active foreign
    business percentage' means, with respect to any existing 80/20
    company, the percentage which--
    ``(A) the active foreign business income of such
    company for the testing period, is of
    ``(B) the gross income of such company for the
    testing period from all sources.
    ``(3) Aggregation rules.--For
    purposes <>  of applying paragraph (1)
    (other than subparagraphs (A)(i) and (B)(iv) thereof) and
    paragraph (2)--
    ``(A) In general.--The corporation referred to in
    paragraph (1)(A) and all of such corporation's
    subsidiaries shall be treated as one corporation.
    ``(B) Subsidiaries.--For purposes of subparagraph
    (A), the term `subsidiary' means any corporation in
    which the corporation referred to in subparagraph (A)
    owns (directly or indirectly) stock meeting the
    requirements of section 1504(a)(2) (determined by
    substituting `50 percent' for `80 percent' each place it
    appears and without regard to section 1504(b)(3)).
    ``(4) Regulations.--The Secretary may issue such regulations
    or other guidance as is necessary or appropriate to carry out
    the purposes of this section, including regulations or other
    guidance which provide for the proper application of the
    aggregation rules described in paragraph (3).''.

    (c) Conforming Amendments.--
    (1) Section 861 of the Internal Revenue Code of
    1986 <>  is amended by striking subsection
    (c) and by redesignating subsections (d), (e), and (f) as
    subsections (c), (d), and (e), respectively.
    (2) Paragraph (9) of section 904(h) of such Code <>  is amended to read as follows:
    ``(9) Treatment of certain domestic corporations.--In the
    case of any dividend treated as not from sources within the
    United States under section 861(a)(2)(A), the corporation paying
    such dividend shall be treated for purposes of this subsection
    as a United States-owned foreign corporation.''.
    (3) Subsection (c) of section 2104 of such Code <>  is amended in the last sentence by striking ``or to
    a debt obligation of a domestic corporation'' and all that
    follows and inserting a period.

    (d) <>  Effective Date.--
    (1) In general.--Except as provided in paragraph (2), the
    amendments made by this section shall apply to taxable years
    beginning after December 31, 2010.
    (2) Grandfather rule for outstanding debt obligations.--
    (A) In general.--The amendments made by this section
    shall not apply to payments of interest on obligations
    issued before the date of the enactment of this Act.
    (B) Exception for related party debt.--Subparagraph
    (A) shall not apply to any interest which is payable

    [[Page 2403]]

    to a related person (determined under rules similar to
    the rules of section 954(d)(3)).
    (C) Significant modifications treated as new
    issues.--For purposes of subparagraph (A), a significant
    modification of the terms of any obligation (including
    any extension of the term of such obligation) shall be
    treated as a new issue.

    limitation on extension of statute of limitations for failure to notify
    secretary of certain foreign transfers

    Sec. 218.  (a) In General.--Paragraph (8) of section 6501(c) of the
    Internal Revenue Code of 1986 <>  is amended--
    (1) by striking ``In the case of any information'' and
    inserting the following:
    ``(A) In general.--In the case of any information'';
    and
    (2) by adding at the end the following:
    ``(B) Application to failures due to reasonable
    cause.--If the failure to furnish the information
    referred to in subparagraph (A) is due to reasonable
    cause and not willful neglect, subparagraph (A) shall
    apply only to the item or items related to such
    failure.''.

    (b) <>  Effective Date.--The amendments
    made by this section shall take effect as if included in section 513 of
    the Hiring Incentives to Restore Employment Act.

    elimination of advance refundability of earned income credit

    Sec. 219.  (a) In General.--The following provisions of the Internal
    Revenue Code of 1986 are repealed:
    (1) <>  Section 3507.
    (2) <>  Subsection (g) of section 32.
    (3) <>  Paragraph (7) of section
    6051(a).

    (b) Conforming Amendments.--
    (1) Section 6012(a) of the Internal Revenue Code of 1986 is
    amended <>  by striking paragraph (8) and by
    redesignating paragraph (9) as paragraph (8).
    (2) Section 6302 of such Code <>  is
    amended by striking subsection (i).
    (3) The table of sections for chapter 25 of such Code is
    amended by striking the item relating to section 3507.

    (c) <>  Effective Date.--The repeals and
    amendments made by this section shall apply to taxable years beginning
    after December 31, 2010.

    TITLE III

    RESCISSIONS

    Sec. 301.  There is rescinded from accounts under the heading
    ``Department of Agriculture--Rural Development'', $122,000,000, to be
    derived from the unobligated balances of funds that were provided for
    such accounts in prior appropriation Acts (other than Public Law 111-5)
    and that were designated by the Congress in such Acts as an emergency
    requirement pursuant to a concurrent

    [[Page 2404]]

    resolution on the budget or the Balanced Budget and Emergency Deficit
    Control Act of 1985.
    Sec. 302.  Of the funds made available for ``Department of
    Commerce--National Telecommunications and Information Administration--
    Broadband Technology Opportunities Program'' in title II of division A
    of Public Law 111-5, $302,000,000 are rescinded.
    Sec. 303.  Of the funds appropriated in Department of Defense
    Appropriations Acts, the following funds are rescinded from the
    following accounts in the specified amounts:
    ``Aircraft Procurement, Army, 2008/2010'', $21,000,000;
    ``Procurement of Weapons and Tracked Combat Vehicles, Army,
    2008/2010'', $21,000,000;
    ``Procurement of Ammunition, Army, 2008/2010'', $17,000,000;
    ``Other Procurement, Army, 2008/2010'', $75,000,000;
    ``Weapons Procurement, Navy, 2008/2010'', $26,000,000;
    ``Other Procurement, Navy, 2008/2010'', $42,000,000;
    ``Procurement, Marine Corps, 2008/2010'', $13,000,000;
    ``Aircraft Procurement, Air Force, 2008/2010'',
    $102,000,000;
    ``Missile Procurement, Air Force, 2008/2010'', $28,000,000;
    ``Procurement of Ammunition, Air Force, 2008/2010'',
    $7,000,000;
    ``Other Procurement, Air Force, 2008/2010'', $130,000,000;
    ``Procurement, Defense-Wide, 2008/2010'', $33,000,000;
    ``Research, Development, Test and Evaluation, Army, 2009/
    2010'', $76,000,000;
    ``Research, Development, Test and Evaluation, Air Force,
    2009/2010'', $164,000,000;
    ``Research, Development, Test and Evaluation, Defense-Wide,
    2009/2010'', $137,000,000;
    ``Operation, Test and Evaluation, Defense, 2009/2010'',
    $1,000,000;
    ``Operation and Maintenance, Army, 2010'', $154,000,000;
    ``Operation and Maintenance, Navy, 2010'', $155,000,000;
    ``Operation and Maintenance, Marine Corps, 2010'',
    $25,000,000;
    ``Operation and Maintenance, Air Force, 2010'',
    $155,000,000;
    ``Operation and Maintenance, Defense-Wide, 2010'',
    $126,000,000;
    ``Operation and Maintenance, Army Reserve, 2010'',
    $12,000,000;
    ``Operation and Maintenance, Navy Reserve, 2010'',
    $6,000,000;
    ``Operation and Maintenance, Marine Corps Reserve, 2010'',
    $1,000,000;
    ``Operation and Maintenance, Air Force Reserve, 2010'',
    $14,000,000;
    ``Operation and Maintenance, Army National Guard, 2010'',
    $28,000,000; and
    ``Operation and Maintenance, Air National Guard, 2010'',
    $27,000,000.

    Sec. 304. (a) Of the funds appropriated in the American Recovery and
    Reinvestment Act of 2009 (Public Law 111-5), the

    [[Page 2405]]

    following funds are rescinded from the following accounts in the
    specified amounts:
    ``Operation and Maintenance, Army, 2009/2010'',
    $113,500,000;
    ``Operation and Maintenance, Navy, 2009/2010'', $34,000,000;
    ``Operation and Maintenance, Marine Corps, 2009/2010'',
    $7,000,000;
    ``Operation and Maintenance, Air Force, 2009/2010'',
    $61,000,000;
    ``Operation and Maintenance, Army Reserve, 2009/2010'',
    $3,500,000;
    ``Operation and Maintenance, Navy Reserve, 2009/2010'',
    $8,000,000;
    ``Operation and Maintenance, Marine Corps Reserve, 2009/
    2010'', $1,000,000;
    ``Operation and Maintenance, Air Force Reserve, 2009/2010'',
    $2,000,000;
    ``Operation and Maintenance, Army National Guard, 2009/
    2010'', $1,000,000;
    ``Operation and Maintenance, Air National Guard, 2009/
    2010'', $2,500,000; and
    ``Defense Health Program, 2009/2010'', $27,000,000.

    (b) Of the funds appropriated in the Supplemental Appropriations
    Act, 2008 (Public Law 110-252), the following funds are rescinded from
    the following account in the specified amount:
    ``Procurement, Marine Corps, 2009/2011'', $122,000,000.

    Sec. 305. (a) Of the funds appropriated for ``Procurement of Weapons
    and Tracked Combat Vehicles, Army'' in title III of division A of public
    Law 111-118, $116,000,000 are rescinded.
    (b) Of the funds appropriated for ``Other Procurement, Army'' in
    title III of division C of Public Law 110-329, $87,000,000 are
    rescinded.
    Sec. 306.  There are rescinded the following amounts from the
    specified accounts:
    (1) $20,000,000, to be derived from unobligated balances of
    funds made available in prior appropriations Acts under the
    heading ``Department of Energy--Nuclear Energy''.

    Sec. 307.  Of the unobligated balances of funds provided under the
    heading ``Nuclear Regulatory Commission'' in prior appropriations Acts,
    $18,000,000 is permanently rescinded.
    Sec. 308.  Of the funds made available for ``Department of Energy--
    Title 17--Innovative Technology Loan Guarantee Program'' in title III of
    division A of Public Law 111-5, $1,500,000,000 are rescinded.
    Sec. 309.  There are permanently rescinded from ``General Services
    Administration--Real Property Activities--Federal Building Fund'',
    $75,000,000 from Rental of Space and $25,000,000 from Building
    Operations, to be derived from unobligated balances that were provided
    in previous appropriations Acts.
    Sec. 310.  Of the funds made available for ``Bureau of Indian
    Affairs--Indian Guaranteed Loan Program Account'' in title VII of
    division A of Public Law 111-5, $6,820,000 are rescinded.
    Sec. 311.  Of the funds made available for ``Environmental
    Protection Agency--Hazardous Substance Superfund'' in title VII of
    division A of Public Law 111-5, $2,600,000 are rescinded.

    [[Page 2406]]

    Sec. 312.  Of the funds made available for ``Environmental
    Protection Agency--Leaking Underground Storage Tank Trust Fund Program''
    in title VII of division A of Public Law 111-5, $9,200,000 are
    rescinded.
    Sec. 313.  Of the funds made available for transfer in title VII of
    division A of Public Law 111-5, ``Environmental Protection Agency--
    Environmental Programs and Management'', $10,000,000 are rescinded.
    Sec. 314.  Of the funds made available for ``National Park Service--
    Construction'' in chapter 7 of division B of Public Law 108-324,
    $4,800,000 are rescinded.
    Sec. 315.  Of the funds made available for ``National Park Service--
    Construction'' in chapter 5 of title II of Public Law 109-234,
    $6,400,000 are rescinded.
    Sec. 316.  Of the funds made available for ``Fish and Wildlife
    Service--Construction'' in chapter 6 of title I of division B of Public
    Law 110-329, $3,000,000 are rescinded.
    Sec. 317.  The unobligated balance of funds appropriated in the
    Departments of Labor, Health and Human Services, and Education, and
    Related Agencies Appropriations Act, 1995 (Public Law 103-333; 108 Stat.
    2574) under the heading ``Public Health and Social Services Emergency
    Fund'' is rescinded.
    Sec. 318.  Of the funds appropriated for the Commissioner of Social
    Security under section 2201(e)(2)(B) in title II of division B of Public
    Law 111-5, $47,000,000 are rescinded.
    Sec. 319.  Of the funds appropriated in part VI of subtitle I of
    title II of division B of Public Law 111-5, $110,000,000 are rescinded,
    to be derived only from the amount provided under section 1899K(b) of
    such title.
    Sec. 320.  Of the funds appropriated for ``Department of Education--
    Education for the Disadvantaged'' in division D of Public Law 111-117,
    $50,000,000 are rescinded, to be derived only from the amount provided
    for a comprehensive literacy development and education program under
    section 1502 of the Elementary and Secondary Education Act of 1965.
    Sec. 321.  Of the funds appropriated for ``Department of Education--
    Student Aid Administration'' in division D of Public Law 111-117,
    $82,000,000 are rescinded.
    Sec. 322.  Of the funds appropriated for ``Department of Education--
    Innovation and Improvement'' in division D of Public Law 111-117,
    $10,700,000 are rescinded, to be derived only from the amount provided
    to carry out subpart 8 of part D of title V of the Elementary and
    Secondary Education Act of 1965.
    Sec. 323.  Of the unobligated balances available under ``Department
    of Defense, Military Construction, Army'' from prior appropriations
    Acts, $340,000,000 is rescinded: <>
    Provided, That no funds may be rescinded from amounts that were
    designated by the Congress as an emergency requirement or as
    appropriations for overseas deployments and other activities pursuant to
    a concurrent resolution on the budget or the Balanced Budget and
    Emergency Deficit Control Act of 1985.

    Sec. 324.  Of the unobligated balances available under ``Department
    of Defense, Military Construction, Navy and Marine Corps'' from prior
    appropriations Acts, $110,000,000 is rescinded: <>  Provided, That no funds may be rescinded from amounts
    that were designated by the Congress as an emergency requirement or as
    appropriations

    [[Page 2407]]

    for overseas deployments and other activities pursuant to a concurrent
    resolution on the budget or the Balanced Budget and Emergency Deficit
    Control Act of 1985.

    Sec. 325.  Of the unobligated balances available under ``Department
    of Defense, Military Construction, Air Force'' from prior appropriations
    Acts, $50,000,000 is rescinded: <>
    Provided, That no funds may be rescinded from amounts that were
    designated by the Congress as an emergency requirement or as
    appropriations for overseas deployments and other activities pursuant to
    a concurrent resolution on the budget or the Balanced Budget and
    Emergency Deficit Control Act of 1985.

    Sec. 326.  Of the funds made available for the General Operating
    Expenses account of the Department of Veterans Affairs in section
    2201(e)(4)(A)(ii) of division B of Public Law 111-5 (123 Stat. 454; 26
    U.S.C. 6428 note), $6,100,000 are rescinded.
    Sec. 327.  Of the amount appropriated or otherwise made available by
    title X of division A of Public Law 111-5, the American Recovery and
    Reinvestment Act of 2009, under the heading `` Departmental
    Administration, Information Technology Systems'' $5,000,000 is hereby
    rescinded.
    Sec. 328. (a) Millennium Challenge Corporation.--Of the unobligated
    balances available under the heading ``Millennium Challenge
    Corporation'' in title III of division H of Public Law 111-8 and under
    such heading in prior Acts making appropriations for the Department of
    State, foreign operations, and related programs, $50,000,000 are
    rescinded.
    (b) Civilian Stabilization Initiative.--
    (1) Department of state.--Of the unobligated balances
    available under the heading ``Department of State--
    Administration of Foreign Affairs--Civilian Stabilization
    Initiative'' in prior Acts making appropriations for the
    Department of State, foreign operations, and related programs,
    $40,000,000 are rescinded.
    (2) United states agency for international development.--Of
    the unobligated balances available under the heading ``United
    States Agency for International Development--Funds Appropriated
    to the President--Civilian Stabilization Initiative'' in prior
    Acts making appropriations for the Department of State, foreign
    operations, and related programs, $30,000,000 are rescinded.

    Sec. 329.  There are rescinded the following amounts from the
    specified accounts:
    (1) ``Department of Transportation--Federal Aviation
    Administration--Facilities and Equipment'', $2,182,544, to be
    derived from unobligated balances made available under this
    heading in Public Law 108-324.
    (2) ``Department of Transportation--Federal Aviation
    Administration--Facilities and Equipment'', $5,705,750, to be
    derived from unobligated balances made available under this
    heading in Public Law 109-148.

    Sec. 330.  Of the unobligated balances of funds apportioned to each
    State under chapter 1 of title 23, United States Code, $2,200,000,000
    are permanently rescinded: <>
    Provided, That such rescission shall be distributed among the States in
    the same proportion as the funds subject to such rescission were
    apportioned to the States for fiscal year 2009: Provided further, That
    such rescission shall not apply to the funds distributed in accordance
    with

    [[Page 2408]]

    sections 130(f) and 104(b)(5) of title 23, United States Code; sections
    133(d)(1) and 163 of such title, as in effect on the day before the date
    of enactment of Public Law 109-59; and the first sentence of section
    133(d)(3)(A) of such title: <>  Provided further, That notwithstanding
    section 1132 of Public Law 110-140, in administering the rescission
    required under this heading, the Secretary of Transportation shall allow
    each State to determine the amount of the required rescission to be
    drawn from the programs to which the rescission applies.

    TITLE IV

    BUDGETARY PROVISIONS

    budgetary provisions

    Sec. 401. The budgetary effects of this Act, for the purpose of
    complying with the Statutory Pay-As-You-Go Act of 2010, shall be
    determined by reference to the latest statement titled ``Budgetary
    Effects of PAYGO Legislation'' for this Act, jointly submitted for
    printing in the Congressional Record by the Chairmen of the House and
    Senate Budget Committees, provided that such statement has been
    submitted prior to the vote on passage in the House acting first on this
    conference report or amendment between the Houses.

    Approved August 10, 2010.

    LEGISLATIVE HISTORY--H.R. 1586:
    ---------------------------------------------------------------------------

    CONGRESSIONAL RECORD:
    Vol. 155 (2009):
    Mar. 19, considered and passed
    House.
    Vol. 156 (2010):
    Mar. 10, 11, 16-19, 22, considered
    and passed Senate, amended.
    Mar. 25, House concurred in Senate
    amendments with an amendment.
    July 29, Aug. 2, 4, 5, Senate
    considered and concurred in
    House amendment with an
    amendment.
    Aug. 10, House concurred in Senate
    amendment.