[United States Statutes at Large, Volume 128, 113th Congress, 2nd Session]
[From the U.S. Government Publishing Office, www.gpo.gov]


Public Law 113-243
113th Congress

An Act


 
To amend certain provisions of the FAA Modernization and Reform Act of
2012. <>

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. ROLLOVER OF AMOUNTS RECEIVED IN AIRLINE CARRIER
BANKRUPTCY.

(a) Extension of Time To File Claim for Refund.--Section 1106(a)(3)
of the FAA Modernization and Reform Act of 2012 (26 U.S.C. 408 note) is
amended by striking ``2013'' and inserting ``2015''.
(b) Definitions and Special Rules.--Section 1106(c) of such Act is
amended--
(1) in paragraph (1)(A)(i) by inserting ``or filed on
November 29, 2011,'' after ``2007,''; and
(2) in paragraph (2)(B)--
(A) by striking ``terminated or'' and inserting
``terminated,''; and
(B) by inserting ``, or was frozen effective
November 1, 2012'' after ``Pension Protection Act of
2006''.

Approved December 18, 2014.

LEGISLATIVE HISTORY--H.R. 2591 (S. 2614):
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CONGRESSIONAL RECORD, Vol. 160 (2014):
Dec. 11, considered and passed House.
Dec. 13, considered and passed Senate.