[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8 Enrolled Bill (ENR)]
H.R.8
One Hundred Twelfth Congress
of the
United States of America
AT THE SECOND SESSION
Begun and held at the City of Washington on Tuesday,
the third day of January, two thousand and twelve
An Act
Entitled the ``American Taxpayer Relief Act of 2012''.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE, ETC.
(a) Short Title.--This Act may be cited as the ``American Taxpayer
Relief Act of 2012''.
(b) Amendment of 1986 Code.--Except as otherwise expressly
provided, whenever in this Act an amendment or repeal is expressed in
terms of an amendment to, or repeal of, a section or other provision,
the reference shall be considered to be made to a section or other
provision of the Internal Revenue Code of 1986.
(c) Table of Contents.--The table of contents for this Act is as
follows:
Sec. 1. Short title, etc.
TITLE I--GENERAL EXTENSIONS
Sec. 101. Permanent extension and modification of 2001 tax relief.
Sec. 102. Permanent extension and modification of 2003 tax relief.
Sec. 103. Extension of 2009 tax relief.
Sec. 104. Permanent alternative minimum tax relief.
TITLE II--INDIVIDUAL TAX EXTENDERS
Sec. 201. Extension of deduction for certain expenses of elementary and
secondary school teachers.
Sec. 202. Extension of exclusion from gross income of discharge of
qualified principal residence indebtedness.
Sec. 203. Extension of parity for exclusion from income for employer-
provided mass transit and parking benefits.
Sec. 204. Extension of mortgage insurance premiums treated as qualified
residence interest.
Sec. 205. Extension of deduction of State and local general sales taxes.
Sec. 206. Extension of special rule for contributions of capital gain
real property made for conservation purposes.
Sec. 207. Extension of above-the-line deduction for qualified tuition
and related expenses.
Sec. 208. Extension of tax-free distributions from individual retirement
plans for charitable purposes.
Sec. 209. Improve and make permanent the provision authorizing the
Internal Revenue Service to disclose certain return and return
information to certain prison officials.
TITLE III--BUSINESS TAX EXTENDERS
Sec. 301. Extension and modification of research credit.
Sec. 302. Extension of temporary minimum low-income tax credit rate for
non-federally subsidized new buildings.
Sec. 303. Extension of housing allowance exclusion for determining area
median gross income for qualified residential rental project
exempt facility bonds.
Sec. 304. Extension of Indian employment tax credit.
Sec. 305. Extension of new markets tax credit.
Sec. 306. Extension of railroad track maintenance credit.
Sec. 307. Extension of mine rescue team training credit.
Sec. 308. Extension of employer wage credit for employees who are active
duty members of the uniformed services.
Sec. 309. Extension of work opportunity tax credit.
Sec. 310. Extension of qualified zone academy bonds.
Sec. 311. Extension of 15-year straight-line cost recovery for qualified
leasehold improvements, qualified restaurant buildings and
improvements, and qualified retail improvements.
Sec. 312. Extension of 7-year recovery period for motorsports
entertainment complexes.
Sec. 313. Extension of accelerated depreciation for business property on
an Indian reservation.
Sec. 314. Extension of enhanced charitable deduction for contributions
of food inventory.
Sec. 315. Extension of increased expensing limitations and treatment of
certain real property as section 179 property.
Sec. 316. Extension of election to expense mine safety equipment.
Sec. 317. Extension of special expensing rules for certain film and
television productions.
Sec. 318. Extension of deduction allowable with respect to income
attributable to domestic production activities in Puerto Rico.
Sec. 319. Extension of modification of tax treatment of certain payments
to controlling exempt organizations.
Sec. 320. Extension of treatment of certain dividends of regulated
investment companies.
Sec. 321. Extension of RIC qualified investment entity treatment under
FIRPTA.
Sec. 322. Extension of subpart F exception for active financing income.
Sec. 323. Extension of look-thru treatment of payments between related
controlled foreign corporations under foreign personal holding
company rules.
Sec. 324. Extension of temporary exclusion of 100 percent of gain on
certain small business stock.
Sec. 325. Extension of basis adjustment to stock of S corporations
making charitable contributions of property.
Sec. 326. Extension of reduction in S-corporation recognition period for
built-in gains tax.
Sec. 327. Extension of empowerment zone tax incentives.
Sec. 328. Extension of tax-exempt financing for New York Liberty Zone.
Sec. 329. Extension of temporary increase in limit on cover over of rum
excise taxes to Puerto Rico and the Virgin Islands.
Sec. 330. Modification and extension of American Samoa economic
development credit.
Sec. 331. Extension and modification of bonus depreciation.
TITLE IV--ENERGY TAX EXTENDERS
Sec. 401. Extension of credit for energy-efficient existing homes.
Sec. 402. Extension of credit for alternative fuel vehicle refueling
property.
Sec. 403. Extension of credit for 2- or 3-wheeled plug-in electric
vehicles.
Sec. 404. Extension and modification of cellulosic biofuel producer
credit.
Sec. 405. Extension of incentives for biodiesel and renewable diesel.
Sec. 406. Extension of production credit for Indian coal facilities
placed in service before 2009.
Sec. 407. Extension and modification of credits with respect to
facilities producing energy from certain renewable resources.
Sec. 408. Extension of credit for energy-efficient new homes.
Sec. 409. Extension of credit for energy-efficient appliances.
Sec. 410. Extension and modification of special allowance for cellulosic
biofuel plant property.
Sec. 411. Extension of special rule for sales or dispositions to
implement FERC or State electric restructuring policy for
qualified electric utilities.
Sec. 412. Extension of alternative fuels excise tax credits.
TITLE V--UNEMPLOYMENT
Sec. 501. Extension of emergency unemployment compensation program.
Sec. 502. Temporary extension of extended benefit provisions.
Sec. 503. Extension of funding for reemployment services and
reemployment and eligibility assessment activities.
Sec. 504. Additional extended unemployment benefits under the Railroad
Unemployment Insurance Act.
TITLE VI--MEDICARE AND OTHER HEALTH EXTENSIONS
Subtitle A--Medicare Extensions
Sec. 601. Medicare physician payment update.
Sec. 602. Work geographic adjustment.
Sec. 603. Payment for outpatient therapy services.
Sec. 604. Ambulance add-on payments.
Sec. 605. Extension of Medicare inpatient hospital payment adjustment
for low-volume hospitals.
Sec. 606. Extension of the Medicare-dependent hospital (MDH) program.
Sec. 607. Extension for specialized Medicare Advantage plans for special
needs individuals.
Sec. 608. Extension of Medicare reasonable cost contracts.
Sec. 609. Performance improvement.
Sec. 610. Extension of funding outreach and assistance for low-income
programs.
Subtitle B--Other Health Extensions
Sec. 621. Extension of the qualifying individual (QI) program.
Sec. 622. Extension of Transitional Medical Assistance (TMA).
Sec. 623. Extension of Medicaid and CHIP Express Lane option.
Sec. 624. Extension of family-to-family health information centers.
Sec. 625. Extension of Special Diabetes Program for Type I diabetes and
for Indians.
Subtitle C--Other Health Provisions
Sec. 631. IPPS documentation and coding adjustment for implementation of
MS-DRGs.
Sec. 632. Revisions to the Medicare ESRD bundled payment system to
reflect findings in the GAO report.
Sec. 633. Treatment of multiple service payment policies for therapy
services.
Sec. 634. Payment for certain radiology services furnished under the
Medicare hospital outpatient department prospective payment
system.
Sec. 635. Adjustment of equipment utilization rate for advanced imaging
services.
Sec. 636. Medicare payment of competitive prices for diabetic supplies
and elimination of overpayment for diabetic supplies.
Sec. 637. Medicare payment adjustment for non-emergency ambulance
transports for ESRD beneficiaries.
Sec. 638. Removing obstacles to collection of overpayments.
Sec. 639. Medicare advantage coding intensity adjustment.
Sec. 640. Elimination of all funding for the Medicare Improvement Fund.
Sec. 641. Rebasing of State DSH allotments.
Sec. 642. Repeal of CLASS program.
Sec. 643. Commission on Long-Term Care.
Sec. 644. Consumer Operated and Oriented Plan program contingency fund.
TITLE VII--EXTENSION OF AGRICULTURAL PROGRAMS
Sec. 701. 1-year extension of agricultural programs.
Sec. 702. Supplemental agricultural disaster assistance.
TITLE VIII--MISCELLANEOUS PROVISIONS
Sec. 801. Strategic delivery systems.
Sec. 802. No cost of living adjustment in pay of members of congress.
TITLE IX--BUDGET PROVISIONS
Subtitle A--Modifications of Sequestration
Sec. 901. Treatment of sequester.
Sec. 902. Amounts in applicable retirement plans may be transferred to
designated Roth accounts without distribution.
Subtitle B--Budgetary Effects
Sec. 911. Budgetary effects.
TITLE I--GENERAL EXTENSIONS
SEC. 101. PERMANENT EXTENSION AND MODIFICATION OF 2001 TAX RELIEF.
(a) Permanent Extension.--
(1) In general.--The Economic Growth and Tax Relief
Reconciliation Act of 2001 is amended by striking title IX.
(2) Conforming amendment.--The Tax Relief, Unemployment
Insurance Reauthorization, and Job Creation Act of 2010 is amended
by striking section 304.
(3) Effective date.--The amendments made by this subsection
shall apply to taxable, plan, or limitation years beginning after
December 31, 2012, and estates of decedents dying, gifts made, or
generation skipping transfers after December 31, 2012.
(b) Application of Income Tax to Certain High-Income Taxpayers.--
(1) Income tax rates.--
(A) Treatment of 25-, 28-, and 33-percent rate brackets.--
Paragraph (2) of section 1(i) is amended to read as follows:
``(2) 25-, 28-, and 33-percent rate brackets.--The tables under
subsections (a), (b), (c), (d), and (e) shall be applied--
``(A) by substituting `25%' for `28%' each place it appears
(before the application of subparagraph (B)),
``(B) by substituting `28%' for `31%' each place it
appears, and
``(C) by substituting `33%' for `36%' each place it
appears.''.
(B) 35-percent rate bracket.--Subsection (i) of section 1
is amended by redesignating paragraph (3) as paragraph (4) and
by inserting after paragraph (2) the following new paragraph:
``(3) Modifications to income tax brackets for high-income
taxpayers.--
``(A) 35-percent rate bracket.--In the case of taxable
years beginning after December 31, 2012--
``(i) the rate of tax under subsections (a), (b), (c),
and (d) on a taxpayer's taxable income in the highest rate
bracket shall be 35 percent to the extent such income does
not exceed an amount equal to the excess of--
``(I) the applicable threshold, over
``(II) the dollar amount at which such bracket
begins, and
``(ii) the 39.6 percent rate of tax under such
subsections shall apply only to the taxpayer's taxable
income in such bracket in excess of the amount to which
clause (i) applies.
``(B) Applicable threshold.--For purposes of this
paragraph, the term `applicable threshold' means--
``(i) $450,000 in the case of subsection (a),
``(ii) $425,000 in the case of subsection (b),
``(iii) $400,000 in the case of subsection (c), and
``(iv) \1/2\ the amount applicable under clause (i)
(after adjustment, if any, under subparagraph (C)) in the
case of subsection (d).
``(C) Inflation adjustment.--For purposes of this
paragraph, with respect to taxable years beginning in calendar
years after 2013, each of the dollar amounts under clauses (i),
(ii), and (iii) of subparagraph (B) shall be adjusted in the
same manner as under paragraph (1)(C)(i), except that
subsection (f)(3)(B) shall be applied by substituting `2012'
for `1992'.''.
(2) Phaseout of personal exemptions and itemized deductions.--
(A) Overall limitation on itemized deductions.--Section 68
is amended--
(i) by striking subsection (b) and inserting the
following:
``(b) Applicable Amount.--
``(1) In general.--For purposes of this section, the term
`applicable amount' means--
``(A) $300,000 in the case of a joint return or a surviving
spouse (as defined in section 2(a)),
``(B) $275,000 in the case of a head of household (as
defined in section 2(b)),
``(C) $250,000 in the case of an individual who is not
married and who is not a surviving spouse or head of household,
and
``(D) \1/2\ the amount applicable under subparagraph (A)
(after adjustment, if any, under paragraph (2)) in the case of
a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined
under section 7703.
``(2) Inflation adjustment.--In the case of any taxable year
beginning in calendar years after 2013, each of the dollar amounts
under subparagraphs (A), (B), and (C) of paragraph (1) shall be
shall be increased by an amount equal to--
``(A) such dollar amount, multiplied by
``(B) the cost-of-living adjustment determined under
section 1(f)(3) for the calendar year in which the taxable year
begins, except that section 1(f)(3)(B) shall be applied by
substituting `2012' for `1992'.
If any amount after adjustment under the preceding sentence is not
a multiple of $50, such amount shall be rounded to the next lowest
multiple of $50.'', and
(ii) by striking subsections (f) and (g).
(B) Phaseout of deductions for personal exemptions.--
(i) In general.--Paragraph (3) of section 151(d) is
amended--
(I) by striking ``the threshold amount'' in
subparagraphs (A) and (B) and inserting ``the
applicable amount in effect under section 68(b)'',
(II) by striking subparagraph (C) and redesignating
subparagraph (D) as subparagraph (C), and
(III) by striking subparagraphs (E) and (F).
(ii) Conforming amendments.--Paragraph (4) of section
151(d) is amended--
(I) by striking subparagraph (B),
(II) by redesignating clauses (i) and (ii) of
subparagraph (A) as subparagraphs (A) and (B),
respectively, and by indenting such subparagraphs (as
so redesignated) accordingly, and
(III) by striking all that precedes ``in a calendar
year after 1989,'' and inserting the following:
``(4) Inflation adjustment.--In the case of any taxable year
beginning''.
(3) Effective date.--The amendments made by this subsection
shall apply to taxable years beginning after December 31, 2012.
(c) Modifications of Estate Tax.--
(1) Maximum estate tax rate equal to 40 percent.--The table
contained in subsection (c) of section 2001, as amended by section
302(a)(2) of the Tax Relief, Unemployment Insurance
Reauthorization, and Job Creation Act of 2010, is amended by
striking ``Over $500,000'' and all that follows and inserting the
following:
``Over $500,000 but not over $750,000........ $155,800, plus 37 percent of the excess of such amount over
$500,000.
Over $750,000 but not over $1,000,000........ $248,300, plus 39 percent of the excess of such amount over
$750,000.
Over $1,000,000.............................. $345,800, plus 40 percent of the excess of such amount over
$1,000,000.''.
(2) Technical correction.--Clause (i) of section 2010(c)(4)(B)
is amended by striking ``basic exclusion amount'' and inserting
``applicable exclusion amount''.
(3) Effective dates.--
(A) In general.--Except as otherwise provided by in this
paragraph, the amendments made by this subsection shall apply
to estates of decedents dying, generation-skipping transfers,
and gifts made, after December 31, 2012.
(B) Technical correction.--The amendment made by paragraph
(2) shall take effect as if included in the amendments made by
section 303 of the Tax Relief, Unemployment Insurance
Reauthorization, and Job Creation Act of 2010.
SEC. 102. PERMANENT EXTENSION AND MODIFICATION OF 2003 TAX RELIEF.
(a) Permanent Extension.--The Jobs and Growth Tax Relief
Reconciliation Act of 2003 is amended by striking section 303.
(b) 20-Percent Capital Gains Rate for Certain High Income
Individuals.--
(1) In general.--Paragraph (1) of section 1(h) is amended by
striking subparagraph (C), by redesignating subparagraphs (D) and
(E) as subparagraphs (E) and (F) and by inserting after
subparagraph (B) the following new subparagraphs:
``(C) 15 percent of the lesser of--
``(i) so much of the adjusted net capital gain (or, if
less, taxable income) as exceeds the amount on which a tax
is determined under subparagraph (B), or
``(ii) the excess of--
``(I) the amount of taxable income which would
(without regard to this paragraph) be taxed at a rate
below 39.6 percent, over
``(II) the sum of the amounts on which a tax is
determined under subparagraphs (A) and (B),
``(D) 20 percent of the adjusted net capital gain (or, if
less, taxable income) in excess of the sum of the amounts on
which tax is determined under subparagraphs (B) and (C),''.
(2) Minimum tax.--Paragraph (3) of section 55(b) is amended by
striking subparagraph (C), by redesignating subparagraph (D) as
subparagraph (E), and by inserting after subparagraph (B) the
following new subparagraphs:
``(C) 15 percent of the lesser of--
``(i) so much of the adjusted net capital gain (or, if
less, taxable excess) as exceeds the amount on which tax is
determined under subparagraph (B), or
``(ii) the excess described in section 1(h)(1)(C)(ii),
plus
``(D) 20 percent of the adjusted net capital gain (or, if
less, taxable excess) in excess of the sum of the amounts on
which tax is determined under subparagraphs (B) and (C),
plus''.
(c) Conforming Amendments.--
(1) The following provisions are each amended by striking ``15
percent'' and inserting ``20 percent'':
(A) Section 531.
(B) Section 541.
(C) Section 1445(e)(1).
(D) The second sentence of section 7518(g)(6)(A).
(E) Section 53511(f)(2) of title 46, United States Code.
(2) Sections 1(h)(1)(B) and 55(b)(3)(B) are each amended by
striking ``5 percent (0 percent in the case of taxable years
beginning after 2007)'' and inserting ``0 percent''.
(3) Section 1445(e)(6) is amended by striking ``15 percent (20
percent in the case of taxable years beginning after December 31,
2010)'' and inserting ``20 percent''.
(d) Effective Dates.--
(1) In general.--Except as otherwise provided, the amendments
made by subsections (b) and (c) shall apply to taxable years
beginning after December 31, 2012.
(2) Withholding.--The amendments made by paragraphs (1)(C) and
(3) of subsection (c) shall apply to amounts paid on or after
January 1, 2013.
SEC. 103. EXTENSION OF 2009 TAX RELIEF.
(a) 5-year Extension of American Opportunity Tax Credit.--
(1) In general.--Section 25A(i) is amended by striking ``in
2009, 2010, 2011, or 2012'' and inserting ``after 2008 and before
2018''.
(2) Treatment of possessions.--Section 1004(c)(1) of division B
of the American Recovery and Reinvestment Tax Act of 2009 is
amended by striking ``in 2009, 2010, 2011, and 2012'' each place it
appears and inserting ``after 2008 and before 2018''.
(b) 5-year Extension of Child Tax Credit.--Section 24(d)(4) is
amended--
(1) by striking ``2009, 2010, 2011, and 2012'' in the heading
and inserting ``for certain years'', and
(2) by striking ``in 2009, 2010, 2011, or 2012'' and inserting
``after 2008 and before 2018''.
(c) 5-year Extension of Earned Income Tax Credit.--Section 32(b)(3)
is amended--
(1) by striking ``2009, 2010, 2011, and 2012'' in the heading
and inserting ``for certain years'', and
(2) by striking ``in 2009, 2010, 2011, or 2012'' and inserting
``after 2008 and before 2018''.
(d) Permanent Extension of Rule Disregarding Refunds in the
Administration of Federal Programs and Federally Assisted Programs.--
Section 6409 is amended to read as follows:
``SEC. 6409. REFUNDS DISREGARDED IN THE ADMINISTRATION OF FEDERAL
PROGRAMS AND FEDERALLY ASSISTED PROGRAMS.
``Notwithstanding any other provision of law, any refund (or
advance payment with respect to a refundable credit) made to any
individual under this title shall not be taken into account as income,
and shall not be taken into account as resources for a period of 12
months from receipt, for purposes of determining the eligibility of
such individual (or any other individual) for benefits or assistance
(or the amount or extent of benefits or assistance) under any Federal
program or under any State or local program financed in whole or in
part with Federal funds.''.
(e) Effective Dates.--
(1) In general.--Except as provided in paragraph (2), the
amendments made by this section shall apply to taxable years
beginning after December 31, 2012.
(2) Rule regarding disregard of refunds.--The amendment made by
subsection (d) shall apply to amounts received after December 31,
2012.
SEC. 104. PERMANENT ALTERNATIVE MINIMUM TAX RELIEF.
(a) 2012 Exemption Amounts Made Permanent.--
(1) In general.--Paragraph (1) of section 55(d) is amended--
(A) by striking ``$45,000'' and all that follows through
``2011)'' in subparagraph (A) and inserting ``$78,750'',
(B) by striking ``$33,750'' and all that follows through
``2011)'' in subparagraph (B) and inserting ``$50,600'', and
(C) by striking ``paragraph (1)(A)'' in subparagraph (C)
and inserting ``subparagraph (A)''.
(b) Exemption Amounts Indexed for Inflation.--
(1) In general.--Subsection (d) of section 55 is amended by
adding at the end the following new paragraph:
``(4) Inflation adjustment.--
``(A) In general.--In the case of any taxable year
beginning in a calendar year after 2012, the amounts described
in subparagraph (B) shall each be increased by an amount equal
to--
``(i) such dollar amount, multiplied by
``(ii) the cost-of-living adjustment determined under
section 1(f)(3) for the calendar year in which the taxable
year begins, determined by substituting `calendar year
2011' for `calendar year 1992' in subparagraph (B) thereof.
``(B) Amounts described.--The amounts described in this
subparagraph are--
``(i) each of the dollar amounts contained in
subsection (b)(1)(A)(i),
``(ii) each of the dollar amounts contained in
paragraph (1), and
``(iii) each of the dollar amounts in subparagraphs (A)
and (B) of paragraph (3).
``(C) Rounding.--Any increase determined under subparagraph
(A) shall be rounded to the nearest multiple of $100.''.
(2) Conforming amendments.--
(A) Clause (iii) of section 55(b)(1)(A) is amended by
striking ``by substituting'' and all that follows through
``appears.'' and inserting ``by substituting 50 percent of the
dollar amount otherwise applicable under subclause (I) and
subclause (II) thereof.''.
(B) Paragraph (3) of section 55(d) is amended--
(i) by striking ``or (2)'' in subparagraph (A),
(ii) by striking ``and'' at the end of subparagraph
(B), and
(iii) by striking subparagraph (C) and inserting the
following new subparagraphs:
``(C) 50 percent of the dollar amount applicable under
subparagraph (A) in the case of a taxpayer described in
subparagraph (C) or (D) of paragraph (1), and
``(D) $150,000 in the case of a taxpayer described in
paragraph (2).''.
(c) Alternative Minimum Tax Relief for Nonrefundable Credits.--
(1) In general.--Subsection (a) of section 26 is amended to
read as follows:
``(a) Limitation Based on Amount of Tax.--The aggregate amount of
credits allowed by this subpart for the taxable year shall not exceed
the sum of--
``(1) the taxpayer's regular tax liability for the taxable year
reduced by the foreign tax credit allowable under section 27(a),
and
``(2) the tax imposed by section 55(a) for the taxable year.''.
(2) Conforming amendments.--
(A) Adoption credit.--
(i) Section 23(b) is amended by striking paragraph (4).
(ii) Section 23(c) is amended by striking paragraphs
(1) and (2) and inserting the following:
``(1) In general.--If the credit allowable under subsection (a)
for any taxable year exceeds the limitation imposed by section
26(a) for such taxable year reduced by the sum of the credits
allowable under this subpart (other than this section and sections
25D and 1400C), such excess shall be carried to the succeeding
taxable year and added to the credit allowable under subsection (a)
for such taxable year.''.
(iii) Section 23(c) is amended by redesignating
paragraph (3) as paragraph (2).
(B) Child tax credit.--
(i) Section 24(b) is amended by striking paragraph (3).
(ii) Section 24(d)(1) is amended--
(I) by striking ``section 26(a)(2) or subsection
(b)(3), as the case may be,'' each place it appears in
subparagraphs (A) and (B) and inserting ``section
26(a)'', and
(II) by striking ``section 26(a)(2) or subsection
(b)(3), as the case may be'' in the second last
sentence and inserting ``section 26(a)''.
(C) Credit for interest on certain home mortgages.--Section
25(e)(1)(C) is amended to read as follows:
``(C) Applicable tax limit.--For purposes of this
paragraph, the term `applicable tax limit' means the limitation
imposed by section 26(a) for the taxable year reduced by the
sum of the credits allowable under this subpart (other than
this section and sections 23, 25D, and 1400C).''.
(D) Hope and lifetime learning credits.--Section 25A(i) is
amended--
(i) by striking paragraph (5) and by redesignating
paragraphs (6) and (7) as paragraphs (5) and (6),
respectively, and
(ii) by striking ``section 26(a)(2) or paragraph (5),
as the case may be'' in paragraph (5), as redesignated by
clause (i), and inserting ``section 26(a)''.
(E) Savers' credit.--Section 25B is amended by striking
subsection (g).
(F) Residential energy efficient property.--Section 25D(c)
is amended to read as follows:
``(c) Carryforward of Unused Credit.--If the credit allowable under
subsection (a) exceeds the limitation imposed by section 26(a) for such
taxable year reduced by the sum of the credits allowable under this
subpart (other than this section), such excess shall be carried to the
succeeding taxable year and added to the credit allowable under
subsection (a) for such succeeding taxable year.''.
(G) Certain plug-in electric vehicles.--Section 30(c)(2) is
amended to read as follows:
``(2) Personal credit.--For purposes of this title, the credit
allowed under subsection (a) for any taxable year (determined after
application of paragraph (1)) shall be treated as a credit
allowable under subpart A for such taxable year.''.
(H) Alternative motor vehicle credit.--Section 30B(g)(2) is
amended to read as follows:
``(2) Personal credit.--For purposes of this title, the credit
allowed under subsection (a) for any taxable year (determined after
application of paragraph (1)) shall be treated as a credit
allowable under subpart A for such taxable year.''.
(I) New qualified plug-in electric vehicle credit.--Section
30D(c)(2) is amended to read as follows:
``(2) Personal credit.--For purposes of this title, the credit
allowed under subsection (a) for any taxable year (determined after
application of paragraph (1)) shall be treated as a credit
allowable under subpart A for such taxable year.''.
(J) Cross references.--Section 55(c)(3) is amended by
striking ``26(a), 30C(d)(2),'' and inserting ``30C(d)(2)''.
(K) Foreign tax credit.--Section 904 is amended by striking
subsection (i) and by redesignating subsections (j), (k), and
(l) as subsections (i), (j), and (k), respectively.
(L) First-time home buyer credit for the district of
columbia.--Section 1400C(d) is amended to read as follows:
``(d) Carryforward of Unused Credit.--If the credit allowable under
subsection (a) exceeds the limitation imposed by section 26(a) for such
taxable year reduced by the sum of the credits allowable under subpart
A of part IV of subchapter A (other than this section and section 25D),
such excess shall be carried to the succeeding taxable year and added
to the credit allowable under subsection (a) for such taxable year.''.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2011.
TITLE II--INDIVIDUAL TAX EXTENDERS
SEC. 201. EXTENSION OF DEDUCTION FOR CERTAIN EXPENSES OF ELEMENTARY
AND SECONDARY SCHOOL TEACHERS.
(a) In General.--Subparagraph (D) of section 62(a)(2) is amended by
striking ``or 2011'' and inserting ``2011, 2012, or 2013''.
(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 2011.
SEC. 202. EXTENSION OF EXCLUSION FROM GROSS INCOME OF DISCHARGE OF
QUALIFIED PRINCIPAL RESIDENCE INDEBTEDNESS.
(a) In General.--Subparagraph (E) of section 108(a)(1) is amended
by striking ``January 1, 2013'' and inserting ``January 1, 2014''.
(b) Effective Date.--The amendment made by this section shall apply
to indebtedness discharged after December 31, 2012.
SEC. 203. EXTENSION OF PARITY FOR EXCLUSION FROM INCOME FOR
EMPLOYER-PROVIDED MASS TRANSIT AND PARKING BENEFITS.
(a) In General.--Paragraph (2) of section 132(f) is amended by
striking ``January 1, 2012'' and inserting ``January 1, 2014''.
(b) Effective Date.--The amendment made by this section shall apply
to months after December 31, 2011.
SEC. 204. EXTENSION OF MORTGAGE INSURANCE PREMIUMS TREATED AS
QUALIFIED RESIDENCE INTEREST.
(a) In General.--Subclause (I) of section 163(h)(3)(E)(iv) is
amended by striking ``December 31, 2011'' and inserting ``December 31,
2013''.
(b) Technical Amendments.--Clause (i) of section 163(h)(4)(E) is
amended--
(1) by striking ``Veterans Administration'' and inserting
``Department of Veterans Affairs'', and
(2) by striking ``Rural Housing Administration'' and inserting
``Rural Housing Service''.
(c) Effective Date.--The amendments made by this section shall
apply to amounts paid or accrued after December 31, 2011.
SEC. 205. EXTENSION OF DEDUCTION OF STATE AND LOCAL GENERAL SALES
TAXES.
(a) In General.--Subparagraph (I) of section 164(b)(5) is amended
by striking ``January 1, 2012'' and inserting ``January 1, 2014''.
(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 2011.
SEC. 206. EXTENSION OF SPECIAL RULE FOR CONTRIBUTIONS OF CAPITAL
GAIN REAL PROPERTY MADE FOR CONSERVATION PURPOSES.
(a) In General.--Clause (vi) of section 170(b)(1)(E) is amended by
striking ``December 31, 2011'' and inserting ``December 31, 2013''.
(b) Contributions by Certain Corporate Farmers and Ranchers.--
Clause (iii) of section 170(b)(2)(B) is amended by striking ``December
31, 2011'' and inserting ``December 31, 2013''.
(c) Effective Date.--The amendments made by this section shall
apply to contributions made in taxable years beginning after December
31, 2011.
SEC. 207. EXTENSION OF ABOVE-THE-LINE DEDUCTION FOR QUALIFIED
TUITION AND RELATED EXPENSES.
(a) In General.--Subsection (e) of section 222 is amended by
striking ``December 31, 2011'' and inserting ``December 31, 2013''.
(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 2011.
SEC. 208. EXTENSION OF TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL
RETIREMENT PLANS FOR CHARITABLE PURPOSES.
(a) In General.--Subparagraph (F) of section 408(d)(8) is amended
by striking ``December 31, 2011'' and inserting ``December 31, 2013''.
(b) Effective Date; Special Rule.--
(1) Effective date.--The amendment made by this section shall
apply to distributions made in taxable years beginning after
December 31, 2011.
(2) Special rules.--For purposes of subsections (a)(6), (b)(3),
and (d)(8) of section 408 of the Internal Revenue Code of 1986, at
the election of the taxpayer (at such time and in such manner as
prescribed by the Secretary of the Treasury)--
(A) any qualified charitable distribution made after
December 31, 2012, and before February 1, 2013, shall be deemed
to have been made on December 31, 2012, and
(B) any portion of a distribution from an individual
retirement account to the taxpayer after November 30, 2012, and
before January 1, 2013, may be treated as a qualified
charitable distribution to the extent that--
(i) such portion is transferred in cash after the
distribution to an organization described in section
408(d)(8)(B)(i) before February 1, 2013, and
(ii) such portion is part of a distribution that would
meet the requirements of section 408(d)(8) but for the fact
that the distribution was not transferred directly to an
organization described in section 408(d)(8)(B)(i).
SEC. 209. IMPROVE AND MAKE PERMANENT THE PROVISION AUTHORIZING THE
INTERNAL REVENUE SERVICE TO DISCLOSE CERTAIN RETURN AND RETURN
INFORMATION TO CERTAIN PRISON OFFICIALS.
(a) In General.--Paragraph (10) of section 6103(k) is amended to
read as follows:
``(10) Disclosure of certain returns and return information to
certain prison officials.--
``(A) In general.--Under such procedures as the Secretary
may prescribe, the Secretary may disclose to officers and
employees of the Federal Bureau of Prisons and of any State
agency charged with the responsibility for administration of
prisons any returns or return information with respect to
individuals incarcerated in Federal or State prison systems
whom the Secretary has determined may have filed or facilitated
the filing of a false or fraudulent return to the extent that
the Secretary determines that such disclosure is necessary to
permit effective Federal tax administration.
``(B) Disclosure to contractor-run prisons.--Under such
procedures as the Secretary may prescribe, the disclosures
authorized by subparagraph (A) may be made to contractors
responsible for the operation of a Federal or State prison on
behalf of such Bureau or agency.
``(C) Restrictions on use of disclosed information.--Any
return or return information received under this paragraph
shall be used only for the purposes of and to the extent
necessary in taking administrative action to prevent the filing
of false and fraudulent returns, including administrative
actions to address possible violations of administrative rules
and regulations of the prison facility and in administrative
and judicial proceedings arising from such administrative
actions.
``(D) Restrictions on redisclosure and disclosure to legal
representatives.--Notwithstanding subsection (h)--
``(i) Restrictions on redisclosure.--Except as provided
in clause (ii), any officer, employee, or contractor of the
Federal Bureau of Prisons or of any State agency charged
with the responsibility for administration of prisons shall
not disclose any information obtained under this paragraph
to any person other than an officer or employee or
contractor of such Bureau or agency personally and directly
engaged in the administration of prison facilities on
behalf of such Bureau or agency.
``(ii) Disclosure to legal representatives.--The
returns and return information disclosed under this
paragraph may be disclosed to the duly authorized legal
representative of the Federal Bureau of Prisons, State
agency, or contractor charged with the responsibility for
administration of prisons, or of the incarcerated
individual accused of filing the false or fraudulent return
who is a party to an action or proceeding described in
subparagraph (C), solely in preparation for, or for use in,
such action or proceeding.''.
(b) Conforming Amendments.--
(1) Paragraph (3) of section 6103(a) is amended by inserting
``subsection (k)(10),'' after ``subsection (e)(1)(D)(iii),''.
(2) Paragraph (4) of section 6103(p) is amended--
(A) by inserting ``subsection (k)(10),'' before
``subsection (l)(10),'' in the matter preceding subparagraph
(A),
(B) in subparagraph (F)(i)--
(i) by inserting ``(k)(10),'' before ``or (l)(6),'',
and
(ii) by inserting ``subsection (k)(10) or'' before
``subsection (l)(10),'', and
(C) by inserting ``subsection (k)(10) or'' before
``subsection (l)(10),'' both places it appears in the matter
following subparagraph (F)(iii).
(3) Paragraph (2) of section 7213(a) is amended by inserting
``(k)(10),'' before ``(l)(6),''.
(c) Effective Date.--The amendments made by this section shall take
effect on the date of the enactment of this Act.
TITLE III--BUSINESS TAX EXTENDERS
SEC. 301. EXTENSION AND MODIFICATION OF RESEARCH CREDIT.
(a) Extension.--
(1) In general.--Subparagraph (B) of section 41(h)(1) is
amended by striking ``December 31, 2011'' and inserting ``December
31, 2013''.
(2) Conforming amendment.--Subparagraph (D) of section
45C(b)(1) is amended by striking ``December 31, 2011'' and
inserting ``December 31, 2013''.
(b) Inclusion of Qualified Research Expenses and Gross Receipts of
an Acquired Person.--
(1) Partial inclusion of pre-acquisition qualified research
expenses and gross receipts.--Subparagraph (A) of section 41(f)(3)
is amended to read as follows:
``(A) Acquisitions.--
``(i) In general.--If a person acquires the major
portion of either a trade or business or a separate unit of
a trade or business (hereinafter in this paragraph referred
to as the `acquired business') of another person
(hereinafter in this paragraph referred to as the
`predecessor'), then the amount of qualified research
expenses paid or incurred by the acquiring person during
the measurement period shall be increased by the amount
determined under clause (ii), and the gross receipts of the
acquiring person for such period shall be increased by the
amount determined under clause (iii).
``(ii) Amount determined with respect to qualified
research expenses.--The amount determined under this clause
is--
``(I) for purposes of applying this section for the
taxable year in which such acquisition is made, the
acquisition year amount, and
``(II) for purposes of applying this section for
any taxable year after the taxable year in which such
acquisition is made, the qualified research expenses
paid or incurred by the predecessor with respect to the
acquired business during the measurement period.
``(iii) Amount determined with respect to gross
receipts.--The amount determined under this clause is the
amount which would be determined under clause (ii) if `the
gross receipts of' were substituted for `the qualified
research expenses paid or incurred by' each place it
appears in clauses (ii) and (iv).
``(iv) Acquisition year amount.--For purposes of clause
(ii), the acquisition year amount is the amount equal to
the product of--
``(I) the qualified research expenses paid or
incurred by the predecessor with respect to the
acquired business during the measurement period, and
``(II) the number of days in the period beginning
on the date of the acquisition and ending on the last
day of the taxable year in which the acquisition is
made,
divided by the number of days in the acquiring person's
taxable year.
``(v) Special rules for coordinating taxable years.--In
the case of an acquiring person and a predecessor whose
taxable years do not begin on the same date--
``(I) each reference to a taxable year in clauses
(ii) and (iv) shall refer to the appropriate taxable
year of the acquiring person,
``(II) the qualified research expenses paid or
incurred by the predecessor, and the gross receipts of
the predecessor, during each taxable year of the
predecessor any portion of which is part of the
measurement period shall be allocated equally among the
days of such taxable year,
``(III) the amount of such qualified research
expenses taken into account under clauses (ii) and (iv)
with respect to a taxable year of the acquiring person
shall be equal to the total of the expenses
attributable under subclause (II) to the days occurring
during such taxable year, and
``(IV) the amount of such gross receipts taken into
account under clause (iii) with respect to a taxable
year of the acquiring person shall be equal to the
total of the gross receipts attributable under
subclause (II) to the days occurring during such
taxable year.
``(vi) Measurement period.--For purposes of this
subparagraph, the term `measurement period' means, with
respect to the taxable year of the acquiring person for
which the credit is determined, any period of the acquiring
person preceding such taxable year which is taken into
account for purposes of determining the credit for such
year.''.
(2) Expenses and gross receipts of a predecessor.--Subparagraph
(B) of section 41(f)(3) is amended to read as follows:
``(B) Dispositions.--If the predecessor furnished to the
acquiring person such information as is necessary for the
application of subparagraph (A), then, for purposes of applying
this section for any taxable year ending after such
disposition, the amount of qualified research expenses paid or
incurred by, and the gross receipts of, the predecessor during
the measurement period (as defined in subparagraph (A)(vi),
determined by substituting `predecessor' for `acquiring person'
each place it appears) shall be reduced by--
``(i) in the case of the taxable year in which such
disposition is made, an amount equal to the product of--
``(I) the qualified research expenses paid or
incurred by, or gross receipts of, the predecessor with
respect to the acquired business during the measurement
period (as so defined and so determined), and
``(II) the number of days in the period beginning
on the date of acquisition (as determined for purposes
of subparagraph (A)(iv)(II)) and ending on the last day
of the taxable year of the predecessor in which the
disposition is made,
divided by the number of days in the taxable year of the
predecessor, and
``(ii) in the case of any taxable year ending after the
taxable year in which such disposition is made, the amount
described in clause (i)(I).''.
(c) Aggregation of Expenditures.--Paragraph (1) of section 41(f) is
amended--
(1) by striking ``shall be its proportionate shares of the
qualified research expenses, basic research payments, and amounts
paid or incurred to energy research consortiums, giving rise to the
credit'' in subparagraph (A)(ii) and inserting ``shall be
determined on a proportionate basis to its share of the aggregate
of the qualified research expenses, basic research payments, and
amounts paid or incurred to energy research consortiums, taken into
account by such controlled group for purposes of this section'',
and
(2) by striking ``shall be its proportionate shares of the
qualified research expenses, basic research payments, and amounts
paid or incurred to energy research consortiums, giving rise to the
credit'' in subparagraph (B)(ii) and inserting ``shall be
determined on a proportionate basis to its share of the aggregate
of the qualified research expenses, basic research payments, and
amounts paid or incurred to energy research consortiums, taken into
account by all such persons under common control for purposes of
this section''.
(d) Effective Date.--
(1) Extension.--The amendments made by subsection (a) shall
apply to amounts paid or incurred after December 31, 2011.
(2) Modifications.--The amendments made by subsections (b) and
(c) shall apply to taxable years beginning after December 31, 2011.
SEC. 302. EXTENSION OF TEMPORARY MINIMUM LOW-INCOME TAX CREDIT RATE
FOR NON-FEDERALLY SUBSIDIZED NEW BUILDINGS.
(a) In General.--Subparagraph (A) of section 42(b)(2) is amended by
striking ``and before December 31, 2013'' and inserting ``with respect
to housing credit dollar amount allocations made before January 1,
2014''.
(b) Effective Date.--The amendment made by this section shall take
effect on the date of the enactment of this Act.
SEC. 303. EXTENSION OF HOUSING ALLOWANCE EXCLUSION FOR DETERMINING
AREA MEDIAN GROSS INCOME FOR QUALIFIED RESIDENTIAL RENTAL PROJECT
EXEMPT FACILITY BONDS.
(a) In General.--Subsection (b) of section 3005 of the Housing
Assistance Tax Act of 2008 is amended by striking ``January 1, 2012''
each place it appears and inserting ``January 1, 2014''.
(b) Effective Date.--The amendment made by this section shall take
effect as if included in the enactment of section 3005 of the Housing
Assistance Tax Act of 2008.
SEC. 304. EXTENSION OF INDIAN EMPLOYMENT TAX CREDIT.
(a) In General.--Subsection (f) of section 45A is amended by
striking ``December 31, 2011'' and inserting ``December 31, 2013''.
(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 2011.
SEC. 305. EXTENSION OF NEW MARKETS TAX CREDIT.
(a) In General.--Subparagraph (G) of section 45D(f)(1) is amended
by striking ``2010 and 2011'' and inserting ``2010, 2011, 2012, and
2013''.
(b) Carryover of Unused Limitation.--Paragraph (3) of section
45D(f) is amended by striking ``2016'' and inserting ``2018''.
(c) Effective Date.--The amendments made by this section shall
apply to calendar years beginning after December 31, 2011.
SEC. 306. EXTENSION OF RAILROAD TRACK MAINTENANCE CREDIT.
(a) In General.--Subsection (f) of section 45G is amended by
striking ``January 1, 2012'' and inserting ``January 1, 2014''.
(b) Effective Date.--The amendment made by this section shall apply
to expenditures paid or incurred in taxable years beginning after
December 31, 2011.
SEC. 307. EXTENSION OF MINE RESCUE TEAM TRAINING CREDIT.
(a) In General.--Subsection (e) of section 45N is amended by
striking ``December 31, 2011'' and inserting ``December 31, 2013''.
(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 2011.
SEC. 308. EXTENSION OF EMPLOYER WAGE CREDIT FOR EMPLOYEES WHO ARE
ACTIVE DUTY MEMBERS OF THE UNIFORMED SERVICES.
(a) In General.--Subsection (f) of section 45P is amended by
striking ``December 31, 2011'' and inserting ``December 31, 2013''.
(b) Effective Date.--The amendment made by this section shall apply
to payments made after December 31, 2011.
SEC. 309. EXTENSION OF WORK OPPORTUNITY TAX CREDIT.
(a) In General.--Subparagraph (B) of section 51(c)(4) is amended by
striking ``after'' and all that follows and inserting ``after December
31, 2013''.
(b) Effective Date.--The amendment made by this section shall apply
to individuals who begin work for the employer after December 31, 2011.
SEC. 310. EXTENSION OF QUALIFIED ZONE ACADEMY BONDS.
(a) In General.--Paragraph (1) of section 54E(c) is amended by
inserting ``, 2012, and 2013'' after ``for 2011''.
(b) Effective Date.--The amendments made by this section shall
apply to obligations issued after December 31, 2011.
SEC. 311. EXTENSION OF 15-YEAR STRAIGHT-LINE COST RECOVERY FOR
QUALIFIED LEASEHOLD IMPROVEMENTS, QUALIFIED RESTAURANT BUILDINGS
AND IMPROVEMENTS, AND QUALIFIED RETAIL IMPROVEMENTS.
(a) In General.--Clauses (iv), (v), and (ix) of section
168(e)(3)(E) are each amended by striking ``January 1, 2012'' and
inserting ``January 1, 2014''.
(b) Effective Date.--The amendments made by this section shall
apply to property placed in service after December 31, 2011.
SEC. 312. EXTENSION OF 7-YEAR RECOVERY PERIOD FOR MOTORSPORTS
ENTERTAINMENT COMPLEXES.
(a) In General.--Subparagraph (D) of section 168(i)(15) is amended
by striking ``December 31, 2011'' and inserting ``December 31, 2013''.
(b) Effective Date.--The amendment made by this section shall apply
to property placed in service after December 31, 2011.
SEC. 313. EXTENSION OF ACCELERATED DEPRECIATION FOR BUSINESS
PROPERTY ON AN INDIAN RESERVATION.
(a) In General.--Paragraph (8) of section 168(j) is amended by
striking ``December 31, 2011'' and inserting ``December 31, 2013''.
(b) Effective Date.--The amendment made by this section shall apply
to property placed in service after December 31, 2011.
SEC. 314. EXTENSION OF ENHANCED CHARITABLE DEDUCTION FOR
CONTRIBUTIONS OF FOOD INVENTORY.
(a) In General.--Clause (iv) of section 170(e)(3)(C) is amended by
striking ``December 31, 2011'' and inserting ``December 31, 2013''.
(b) Effective Date.--The amendment made by this section shall apply
to contributions made after December 31, 2011.
SEC. 315. EXTENSION OF INCREASED EXPENSING LIMITATIONS AND
TREATMENT OF CERTAIN REAL PROPERTY AS SECTION 179 PROPERTY.
(a) In General.--
(1) Dollar limitation.--Section 179(b)(1) is amended--
(A) by striking ``2010 or 2011,'' in subparagraph (B) and
inserting ``2010, 2011, 2012, or 2013, and'',
(B) by striking subparagraph (C),
(C) by redesignating subparagraph (D) as subparagraph (C),
and
(D) in subparagraph (C), as so redesignated, by striking
``2012'' and inserting ``2013''.
(2) Reduction in limitation.--Section 179(b)(2) is amended--
(A) by striking ``2010 or 2011,'' in subparagraph (B) and
inserting ``2010, 2011, 2012, or 2013, and'',
(B) by striking subparagraph (C),
(C) by redesignating subparagraph (D) as subparagraph (C),
and
(D) in subparagraph (C), as so redesignated, by striking
``2012'' and inserting ``2013''.
(3) Conforming amendment.--Subsection (b) of section 179 is
amended by striking paragraph (6).
(b) Computer Software.--Section 179(d)(1)(A)(ii) is amended by
striking ``2013'' and inserting ``2014''.
(c) Election.--Section 179(c)(2) is amended by striking ``2013''
and inserting ``2014''.
(d) Special Rules for Treatment of Qualified Real Property.--
(1) In general.--Section 179(f)(1) is amended by striking
``2010 or 2011'' and inserting ``2010, 2011, 2012, or 2013''.
(2) Carryover limitation.--
(A) In general.--Section 179(f)(4) is amended by striking
``2011'' each place it appears and inserting ``2013''.
(B) Conforming amendment.--Subparagraph (C) of section
179(f)(4) is amended--
(i) in the heading, by striking ``2010'' and inserting
``2010, 2011 and 2012'', and
(ii) by adding at the end the following: ``For the last
taxable year beginning in 2013, the amount determined under
subsection (b)(3)(A) for such taxable year shall be
determined without regard to this paragraph.''.
(e) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2011.
SEC. 316. EXTENSION OF ELECTION TO EXPENSE MINE SAFETY EQUIPMENT.
(a) In General.--Subsection (g) of section 179E is amended by
striking ``December 31, 2011'' and inserting ``December 31, 2013''.
(b) Effective Date.--The amendment made by this section shall apply
to property placed in service after December 31, 2011.
SEC. 317. EXTENSION OF SPECIAL EXPENSING RULES FOR CERTAIN FILM AND
TELEVISION PRODUCTIONS.
(a) In General.--Subsection (f) of section 181 is amended by
striking ``December 31, 2011'' and inserting ``December 31, 2013''.
(b) Effective Date.--The amendment made by this section shall apply
to productions commencing after December 31, 2011.
SEC. 318. EXTENSION OF DEDUCTION ALLOWABLE WITH RESPECT TO INCOME
ATTRIBUTABLE TO DOMESTIC PRODUCTION ACTIVITIES IN PUERTO RICO.
(a) In General.--Subparagraph (C) of section 199(d)(8) is amended--
(1) by striking ``first 6 taxable years'' and inserting ``first
8 taxable years'', and
(2) by striking ``January 1, 2012'' and inserting ``January 1,
2014''.
(b) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2011.
SEC. 319. EXTENSION OF MODIFICATION OF TAX TREATMENT OF CERTAIN
PAYMENTS TO CONTROLLING EXEMPT ORGANIZATIONS.
(a) In General.--Clause (iv) of section 512(b)(13)(E) is amended by
striking ``December 31, 2011'' and inserting ``December 31, 2013''.
(b) Effective Date.--The amendment made by this section shall apply
to payments received or accrued after December 31, 2011.
SEC. 320. EXTENSION OF TREATMENT OF CERTAIN DIVIDENDS OF REGULATED
INVESTMENT COMPANIES.
(a) In General.--Paragraphs (1)(C)(v) and (2)(C)(v) of section
871(k) are each amended by striking ``December 31, 2011'' and inserting
``December 31, 2013''.
(b) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2011.
SEC. 321. EXTENSION OF RIC QUALIFIED INVESTMENT ENTITY TREATMENT
UNDER FIRPTA.
(a) In General.--Clause (ii) of section 897(h)(4)(A) is amended by
striking ``December 31, 2011'' and inserting ``December 31, 2013''.
(b) Effective Date.--
(1) In general.--The amendment made by subsection (a) shall
take effect on January 1, 2012. Notwithstanding the preceding
sentence, such amendment shall not apply with respect to the
withholding requirement under section 1445 of the Internal Revenue
Code of 1986 for any payment made before the date of the enactment
of this Act.
(2) Amounts withheld on or before date of enactment.--In the
case of a regulated investment company--
(A) which makes a distribution after December 31, 2011, and
before the date of the enactment of this Act; and
(B) which would (but for the second sentence of paragraph
(1)) have been required to withhold with respect to such
distribution under section 1445 of such Code,
such investment company shall not be liable to any person to whom
such distribution was made for any amount so withheld and paid over
to the Secretary of the Treasury.
SEC. 322. EXTENSION OF SUBPART F EXCEPTION FOR ACTIVE FINANCING
INCOME.
(a) Exempt Insurance Income.--Paragraph (10) of section 953(e) is
amended--
(1) by striking ``January 1, 2012'' and inserting ``January 1,
2014'', and
(2) by striking ``December 31, 2011'' and inserting ``December
31, 2013''.
(b) Special Rule for Income Derived in the Active Conduct of
Banking, Financing, or Similar Businesses.--Paragraph (9) of section
954(h) is amended by striking ``January 1, 2012'' and inserting
``January 1, 2014''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years of foreign corporations beginning after December
31, 2011, and to taxable years of United States shareholders with or
within which any such taxable year of such foreign corporation ends.
SEC. 323. EXTENSION OF LOOK-THRU TREATMENT OF PAYMENTS BETWEEN
RELATED CONTROLLED FOREIGN CORPORATIONS UNDER FOREIGN PERSONAL
HOLDING COMPANY RULES.
(a) In General.--Subparagraph (C) of section 954(c)(6) is amended
by striking ``January 1, 2012'' and inserting ``January 1, 2014''.
(b) Effective Date.--The amendment made by this section shall apply
to taxable years of foreign corporations beginning after December 31,
2011, and to taxable years of United States shareholders with or within
which such taxable years of foreign corporations end.
SEC. 324. EXTENSION OF TEMPORARY EXCLUSION OF 100 PERCENT OF GAIN
ON CERTAIN SMALL BUSINESS STOCK.
(a) In General.--Paragraph (4) of section 1202(a) is amended--
(1) by striking ``January 1, 2012'' and inserting ``January 1,
2014'', and
(2) by striking ``and 2011'' and inserting ``, 2011, 2012, and
2013'' in the heading thereof.
(b) Technical Amendments.--
(1) Special rule for 2009 and certain period in 2010.--
Paragraph (3) of section 1202(a) is amended by adding at the end
the following new flush sentence:
``In the case of any stock which would be described in the
preceding sentence (but for this sentence), the acquisition date
for purposes of this subsection shall be the first day on which
such stock was held by the taxpayer determined after the
application of section 1223.''.
(2) 100 percent exclusion.--Paragraph (4) of section 1202(a) is
amended by adding at the end the following new flush sentence:
``In the case of any stock which would be described in the
preceding sentence (but for this sentence), the acquisition date
for purposes of this subsection shall be the first day on which
such stock was held by the taxpayer determined after the
application of section 1223.''.
(c) Effective Dates.--
(1) In general.--The amendments made by subsection (a) shall
apply to stock acquired after December 31, 2011.
(2) Subsection (b)(1).--The amendment made by subsection (b)(1)
shall take effect as if included in section 1241(a) of division B
of the American Recovery and Reinvestment Act of 2009.
(3) Subsection (b)(2).--The amendment made by subsection (b)(2)
shall take effect as if included in section 2011(a) of the Creating
Small Business Jobs Act of 2010.
SEC. 325. EXTENSION OF BASIS ADJUSTMENT TO STOCK OF S CORPORATIONS
MAKING CHARITABLE CONTRIBUTIONS OF PROPERTY.
(a) In General.--Paragraph (2) of section 1367(a) is amended by
striking ``December 31, 2011'' and inserting ``December 31, 2013''.
(b) Effective Date.--The amendment made by this section shall apply
to contributions made in taxable years beginning after December 31,
2011.
SEC. 326. EXTENSION OF REDUCTION IN S-CORPORATION RECOGNITION
PERIOD FOR BUILT-IN GAINS TAX.
(a) In General.--Paragraph (7) of section 1374(d) is amended--
(1) by redesignating subparagraph (C) as subparagraph (D), and
(2) by inserting after subparagraph (B) the following new
subparagraph:
``(C) Special rule for 2012 and 2013.--For purposes of
determining the net recognized built-in gain for taxable years
beginning in 2012 or 2013, subparagraphs (A) and (D) shall be
applied by substituting `5-year' for `10-year'.'', and
(3) by adding at the end the following new subparagraph:
``(E) Installment sales.--If an S corporation sells an
asset and reports the income from the sale using the
installment method under section 453, the treatment of all
payments received shall be governed by the provisions of this
paragraph applicable to the taxable year in which such sale was
made.''.
(b) Technical Amendment.--Subparagraph (B) of section 1374(d)(2) is
amended by inserting ``described in subparagraph (A)'' after ``, for
any taxable year''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2011.
SEC. 327. EXTENSION OF EMPOWERMENT ZONE TAX INCENTIVES.
(a) In General.--Clause (i) of section 1391(d)(1)(A) is amended by
striking ``December 31, 2011'' and inserting ``December 31, 2013''.
(b) Increased Exclusion of Gain on Stock of Empowerment Zone
Businesses.--Subparagraph (C) of section 1202(a)(2) is amended--
(1) by striking ``December 31, 2016'' and inserting ``December
31, 2018''; and
(2) by striking ``2016'' in the heading and inserting ``2018''.
(c) Treatment of Certain Termination Dates Specified in
Nominations.--In the case of a designation of an empowerment zone the
nomination for which included a termination date which is
contemporaneous with the date specified in subparagraph (A)(i) of
section 1391(d)(1) of the Internal Revenue Code of 1986 (as in effect
before the enactment of this Act), subparagraph (B) of such section
shall not apply with respect to such designation if, after the date of
the enactment of this section, the entity which made such nomination
amends the nomination to provide for a new termination date in such
manner as the Secretary of the Treasury (or the Secretary's designee)
may provide.
(d) Effective Date.--The amendments made by this section shall
apply to periods after December 31, 2011.
SEC. 328. EXTENSION OF TAX-EXEMPT FINANCING FOR NEW YORK LIBERTY
ZONE.
(a) In General.--Subparagraph (D) of section 1400L(d)(2) is amended
by striking ``January 1, 2012'' and inserting ``January 1, 2014''.
(b) Effective Date.--The amendment made by this section shall apply
to bonds issued after December 31, 2011.
SEC. 329. EXTENSION OF TEMPORARY INCREASE IN LIMIT ON COVER OVER OF
RUM EXCISE TAXES TO PUERTO RICO AND THE VIRGIN ISLANDS.
(a) In General.--Paragraph (1) of section 7652(f) is amended by
striking ``January 1, 2012'' and inserting ``January 1, 2014''.
(b) Effective Date.--The amendment made by this section shall apply
to distilled spirits brought into the United States after December 31,
2011.
SEC. 330. MODIFICATION AND EXTENSION OF AMERICAN SAMOA ECONOMIC
DEVELOPMENT CREDIT.
(a) Modification.--
(1) In general.--Subsection (a) of section 119 of division A of
the Tax Relief and Health Care Act of 2006 is amended by striking
``if such corporation'' and all that follows and inserting ``if--
``(1) in the case of a taxable year beginning before January 1,
2012, such corporation--
``(A) is an existing credit claimant with respect to
American Samoa, and
``(B) elected the application of section 936 of the
Internal Revenue Code of 1986 for its last taxable year
beginning before January 1, 2006, and
``(2) in the case of a taxable year beginning after December
31, 2011, such corporation meets the requirements of subsection
(e).''.
(2) Requirements.--Section 119 of division A of such Act is
amended by adding at the end the following new subsection:
``(e) Qualified Production Activities Income Requirement.--A
corporation meets the requirement of this subsection if such
corporation has qualified production activities income, as defined in
subsection (c) of section 199 of the Internal Revenue Code of 1986,
determined by substituting `American Samoa' for `the United States'
each place it appears in paragraphs (3), (4), and (6) of such
subsection (c), for the taxable year.''.
(b) Extension.--Subsection (d) of section 119 of division A of the
Tax Relief and Health Care Act of 2006 is amended by striking ``shall
apply'' and all that follows and inserting ``shall apply--
``(1) in the case of a corporation that meets the requirements
of subparagraphs (A) and (B) of subsection (a)(1), to the first 8
taxable years of such corporation which begin after December 31,
2006, and before January 1, 2014, and
``(2) in the case of a corporation that does not meet the
requirements of subparagraphs (A) and (B) of subsection (a)(1), to
the first 2 taxable years of such corporation which begin after
December 31, 2011, and before January 1, 2014.''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2011.
SEC. 331. EXTENSION AND MODIFICATION OF BONUS DEPRECIATION.
(a) In General.--Paragraph (2) of section 168(k) is amended--
(1) by striking ``January 1, 2014'' in subparagraph (A)(iv) and
inserting ``January 1, 2015'', and
(2) by striking ``January 1, 2013'' each place it appears and
inserting ``January 1, 2014''.
(b) Special Rule for Federal Long-Term Contracts.--Clause (ii) of
section 460(c)(6)(B) is amended by inserting ``, or after December 31,
2012, and before January 1, 2014 (January 1, 2015, in the case of
property described in section 168(k)(2)(B))'' before the period.
(c) Extension of Election To Accelerate the AMT Credit in Lieu of
Bonus Depreciation.--
(1) In general.--Subclause (II) of section 168(k)(4)(D)(iii) is
amended by striking ``2013'' and inserting ``2014''.
(2) Round 3 extension property.--Paragraph (4) of section
168(k) is amended by adding at the end the following new
subparagraph:
``(J) Special rules for round 3 extension property.--
``(i) In general.--In the case of round 3 extension
property, this paragraph shall be applied without regard
to--
``(I) the limitation described in subparagraph
(B)(i) thereof, and
``(II) the business credit increase amount under
subparagraph (E)(iii) thereof.
``(ii) Taxpayers previously electing acceleration.--In
the case of a taxpayer who made the election under
subparagraph (A) for its first taxable year ending after
March 31, 2008, a taxpayer who made the election under
subparagraph (H)(ii) for its first taxable year ending
after December 31, 2008, or a taxpayer who made the
election under subparagraph (I)(iii) for its first taxable
year ending after December 31, 2010--
``(I) the taxpayer may elect not to have this
paragraph apply to round 3 extension property, but
``(II) if the taxpayer does not make the election
under subclause (I), in applying this paragraph to the
taxpayer the bonus depreciation amount, maximum amount,
and maximum increase amount shall be computed and
applied to eligible qualified property which is round 3
extension property.
The amounts described in subclause (II) shall be computed
separately from any amounts computed with respect to
eligible qualified property which is not round 3 extension
property.
``(iii) Taxpayers not previously electing
acceleration.--In the case of a taxpayer who neither made
the election under subparagraph (A) for its first taxable
year ending after March 31, 2008, nor made the election
under subparagraph (H)(ii) for its first taxable year
ending after December 31, 2008, nor made the election under
subparagraph (I)(iii) for any taxable year ending after
December 31, 2010--
``(I) the taxpayer may elect to have this paragraph
apply to its first taxable year ending after December
31, 2012, and each subsequent taxable year, and
``(II) if the taxpayer makes the election under
subclause (I), this paragraph shall only apply to
eligible qualified property which is round 3 extension
property.
``(iv) Round 3 extension property.--For purposes of
this subparagraph, the term `round 3 extension property'
means property which is eligible qualified property solely
by reason of the extension of the application of the
special allowance under paragraph (1) pursuant to the
amendments made by section 331(a) of the American Taxpayer
Relief Act of 2012 (and the application of such extension
to this paragraph pursuant to the amendment made by section
331(c)(1) of such Act).''.
(d) Normalization Rules Amendment.--Clause (ii) of section
168(i)(9)(A) is amended by inserting ``(respecting all elections made
by the taxpayer under this section)'' after ``such property''.
(e) Conforming Amendments.--
(1) The heading for subsection (k) of section 168 is amended by
striking ``January 1, 2013'' and inserting ``January 1, 2014''.
(2) The heading for clause (ii) of section 168(k)(2)(B) is
amended by striking ``pre-january 1, 2013'' and inserting ``pre-
january 1, 2014''.
(3) Subparagraph (C) of section 168(n)(2) is amended by
striking ``January 1, 2013'' and inserting ``January 1, 2014''.
(4) Subparagraph (D) of section 1400L(b)(2) is amended by
striking ``January 1, 2013'' and inserting ``January 1, 2014''.
(5) Subparagraph (B) of section 1400N(d)(3) is amended by
striking ``January 1, 2013'' and inserting ``January 1, 2014''.
(f) Effective Date.--The amendments made by this section shall
apply to property placed in service after December 31, 2012, in taxable
years ending after such date.
TITLE IV--ENERGY TAX EXTENDERS
SEC. 401. EXTENSION OF CREDIT FOR ENERGY-EFFICIENT EXISTING HOMES.
(a) In General.--Paragraph (2) of section 25C(g) is amended by
striking ``December 31, 2011'' and inserting ``December 31, 2013''.
(b) Effective Date.--The amendment made by this section shall apply
to property placed in service after December 31, 2011.
SEC. 402. EXTENSION OF CREDIT FOR ALTERNATIVE FUEL VEHICLE
REFUELING PROPERTY.
(a) In General.--Paragraph (2) of section 30C(g) is amended by
striking ``December 31, 2011.'' and inserting ``December 31, 2013''.
(b) Effective Date.--The amendment made by this section shall apply
to property placed in service after December 31, 2011.
SEC. 403. EXTENSION OF CREDIT FOR 2- OR 3-WHEELED PLUG-IN ELECTRIC
VEHICLES.
(a) In General.--Section 30D is amended by adding at the end the
following new subsection:
``(g) Credit Allowed for 2- and 3-wheeled Plug-in Electric
Vehicles.--
``(1) In general.--In the case of a qualified 2- or 3-wheeled
plug-in electric vehicle--
``(A) there shall be allowed as a credit against the tax
imposed by this chapter for the taxable year an amount equal to
the sum of the applicable amount with respect to each such
qualified 2- or 3-wheeled plug-in electric vehicle placed in
service by the taxpayer during the taxable year, and
``(B) the amount of the credit allowed under subparagraph
(A) shall be treated as a credit allowed under subsection (a).
``(2) Applicable amount.--For purposes of paragraph (1), the
applicable amount is an amount equal to the lesser of--
``(A) 10 percent of the cost of the qualified 2- or 3-
wheeled plug-in electric vehicle, or
``(B) $2,500.
``(3) Qualified 2- or 3-wheeled plug-in electric vehicle.--The
term `qualified 2- or 3-wheeled plug-in electric vehicle' means any
vehicle which--
``(A) has 2 or 3 wheels,
``(B) meets the requirements of subparagraphs (A), (B),
(C), (E), and (F) of subsection (d)(1) (determined by
substituting `2.5 kilowatt hours' for `4 kilowatt hours' in
subparagraph (F)(i)),
``(C) is manufactured primarily for use on public streets,
roads, and highways,
``(D) is capable of achieving a speed of 45 miles per hour
or greater, and
``(E) is acquired after December 31, 2011, and before
January 1, 2014.''.
(b) Conforming Amendments.--
(1) No double benefit.--Paragraph (2) of section 30D(f) is
amended--
(A) by striking ``new qualified plug-in electric drive
motor vehicle'' and inserting ``vehicle for which a credit is
allowable under subsection (a)'', and
(B) by striking ``allowed under subsection (a)'' and
inserting ``allowed under such subsection''.
(2) Air quality and safety standards.--Section 30D(f)(7) is
amended by striking ``motor vehicle'' and inserting ``vehicle''.
(c) Effective Date.--The amendments made by this section shall
apply to vehicles acquired after December 31, 2011.
SEC. 404. EXTENSION AND MODIFICATION OF CELLULOSIC BIOFUEL PRODUCER
CREDIT.
(a) Extension.--
(1) In general.--Subparagraph (H) of section 40(b)(6) is
amended to read as follows:
``(H) Application of paragraph.--
``(i) In general.--This paragraph shall apply with
respect to qualified cellulosic biofuel production after
December 31, 2008, and before January 1, 2014.
``(ii) No carryover to certain years after
expiration.--If this paragraph ceases to apply for any
period by reason of clause (i), rules similar to the rules
of subsection (e)(2) shall apply.''.
(2) Conforming amendment.--Paragraph (2) of section 40(e) is
amended by striking ``or subsection (b)(6)(H)''.
(3) Effective date.--The amendments made by this subsection
shall take effect as if included in section 15321(b) of the
Heartland, Habitat, and Horticulture Act of 2008.
(b) Algae Treated as a Qualified Feedstock.--
(1) In general.--Subclause (I) of section 40(b)(6)(E)(i) is
amended to read as follows:
``(I) is derived by, or from, qualified feedstocks,
and''.
(2) Qualified feedstock; special rules for algae.--Paragraph
(6) of section 40(b) is amended by redesignating subparagraphs (F),
(G), and (H), as amended by this Act, as subparagraphs (H), (I),
and (J), respectively, and by inserting after subparagraph (E) the
following new subparagraphs:
``(F) Qualified feedstock.--For purposes of this paragraph,
the term `qualified feedstock' means--
``(i) any lignocellulosic or hemicellulosic matter that
is available on a renewable or recurring basis, and
``(ii) any cultivated algae, cyanobacteria, or lemna.
``(G) Special rules for algae.--In the case of fuel which
is derived by, or from, feedstock described in subparagraph
(F)(ii) and which is sold by the taxpayer to another person for
refining by such other person into a fuel which meets the
requirements of subparagraph (E)(i)(II) and the refined fuel is
not excluded under subparagraph (E)(iii)--
``(i) such sale shall be treated as described in
subparagraph (C)(i),
``(ii) such fuel shall be treated as meeting the
requirements of subparagraph (E)(i)(II) and as not being
excluded under subparagraph (E)(iii) in the hands of such
taxpayer, and
``(iii) except as provided in this subparagraph, such
fuel (and any fuel derived from such fuel) shall not be
taken into account under subparagraph (C) with respect to
the taxpayer or any other person.''.
(3) Conforming amendments.--
(A) Section 40, as amended by paragraph (2), is amended--
(i) by striking ``cellulosic biofuel'' each place it
appears in the text thereof and inserting ``second
generation biofuel'',
(ii) by striking ``Cellulosic'' in the headings of
subsections (b)(6), (b)(6)(E), and (d)(3)(D) and inserting
``Second generation'', and
(iii) by striking ``cellulosic'' in the headings of
subsections (b)(6)(C), (b)(6)(D), (b)(6)(H), (d)(6), and
(e)(3) and inserting ``second generation''.
(B) Clause (ii) of section 40(b)(6)(E) is amended by
striking ``Such term shall not'' and inserting ``The term
`second generation biofuel' shall not''.
(C) Paragraph (1) of section 4101(a) is amended by striking
``cellulosic biofuel'' and inserting ``second generation
biofuel''.
(4) Effective date.--The amendments made by this subsection
shall apply to fuels sold or used after the date of the enactment
of this Act.
SEC. 405. EXTENSION OF INCENTIVES FOR BIODIESEL AND RENEWABLE
DIESEL.
(a) Credits for Biodiesel and Renewable Diesel Used as Fuel.--
Subsection (g) of section 40A is amended by striking ``December 31,
2011'' and inserting ``December 31, 2013''.
(b) Excise Tax Credits and Outlay Payments for Biodiesel and
Renewable Diesel Fuel Mixtures.--
(1) Paragraph (6) of section 6426(c) is amended by striking
``December 31, 2011'' and inserting ``December 31, 2013''.
(2) Subparagraph (B) of section 6427(e)(6) is amended by
striking ``December 31, 2011'' and inserting ``December 31, 2013''.
(c) Effective Date.--The amendments made by this section shall
apply to fuel sold or used after December 31, 2011.
SEC. 406. EXTENSION OF PRODUCTION CREDIT FOR INDIAN COAL FACILITIES
PLACED IN SERVICE BEFORE 2009.
(a) In General.--Subparagraph (A) of section 45(e)(10) is amended
by striking ``7-year period'' each place it appears and inserting ``8-
year period''.
(b) Effective Date.--The amendment made by this section shall apply
to coal produced after December 31, 2012.
SEC. 407. EXTENSION AND MODIFICATION OF CREDITS WITH RESPECT TO
FACILITIES PRODUCING ENERGY FROM CERTAIN RENEWABLE RESOURCES.
(a) Production Tax Credit.--
(1) Extension for wind facilities.--Paragraph (1) of section
45(d) is amended by striking ``January 1, 2013'' and inserting
``January 1, 2014''.
(2) Exclusion of paper which is commonly recycled from
definition of municipal solid waste.--Section 45(c)(6) is amended
by inserting ``, except that such term does not include paper which
is commonly recycled and which has been segregated from other solid
waste (as so defined)'' after ``(42 U.S.C. 6903)''.
(3) Modification to definition of qualified facility.--
(A) In general.--The following provisions of section 45(d),
as amended by paragraph (1), are each amended by striking
``before January 1, 2014'' and inserting ``the construction of
which begins before January 1, 2014'':
(i) Paragraph (1).
(ii) Paragraph (2)(A)(i).
(iii) Paragraph (3)(A)(i)(I).
(iv) Paragraph (6).
(v) Paragraph (7).
(vi) Paragraph (9)(B).
(vii) Paragraph (11)(B).
(B) Certain closed-loop biomass facilities.--Subparagraph
(A) of section 45(d)(2) is amended by adding at the end the
following new flush sentence:
``For purposes of clause (ii), a facility shall be treated as
modified before January 1, 2014, if the construction of such
modification begins before such date.''.
(C) Certain open-loop biomass facilities.--Clause (ii) of
section 45(d)(3)(A) is amended by striking ``is originally
placed in service'' and inserting ``the construction of which
begins''.
(D) Geothermal facilities.--
(i) In general.--Paragraph (4) of section 45(d) is
amended by striking ``and before January 1, 2014'' and all
that follows and inserting ``and which--
``(A) in the case of a facility using solar energy, is
placed in service before January 1, 2006, or
``(B) in the case of a facility using geothermal energy,
the construction of which begins before January 1, 2014.
Such term shall not include any property described in section
48(a)(3) the basis of which is taken into account by the taxpayer
for purposes of determining the energy credit under section 48.''.
(E) Incremental hydropower production.--Paragraph (9) of
section 45(d) is amended--
(i) by redesignating subparagraphs (A) and (B), as
amended by subparagraph (A), as clauses (i) and (ii),
respectively, and by moving such clauses (as so
redesignated) 2 ems to the right,
(ii) by striking ``In the case of a facility'' and
inserting the following:
``(A) In general.--In the case of a facility'',
(iii) by redesignating subparagraph (C) as subparagraph
(B), and
(iv) by adding at the end the following new
subparagraph:
``(C) Special rule.--For purposes of subparagraph (A)(i),
an efficiency improvement or addition to capacity shall be
treated as placed in service before January 1, 2014, if the
construction of such improvement or addition begins before such
date.''.
(b) Extension of Election to Treat Qualified Facilities as Energy
Property.--Subparagraph (C) of section 48(a)(5) is amended to read as
follows:
``(C) Qualified investment credit facility.--For purposes
of this paragraph, the term `qualified investment credit
facility' means any facility--
``(i) which is a qualified facility (within the meaning
of section 45) described in paragraph (1), (2), (3), (4),
(6), (7), (9), or (11) of section 45(d),
``(ii) which is placed in service after 2008 and the
construction of which begins before January 1, 2014, and
``(iii) with respect to which--
``(I) no credit has been allowed under section 45,
and
``(II) the taxpayer makes an irrevocable election
to have this paragraph apply.''.
(c) Technical Corrections.--
(1) Subparagraph (D) of section 48(a)(5) is amended--
(A) by striking ``and'' at the end of clause (i)(II),
(B) by striking the period at the end of clause (ii) and
inserting a comma, and
(C) by adding at the end the following new clauses:
``(iii) which is constructed, reconstructed, erected,
or acquired by the taxpayer, and
``(iv) the original use of which commences with the
taxpayer.''.
(2) Paragraphs (1) and (2) of subsection (a) of section 1603 of
division B of the American Recovery and Reinvestment Act of 2009
are each amended by striking ``placed in service'' and inserting
``originally placed in service by such person''.
(d) Effective Dates.--
(1) In general.--Except as provided in paragraphs (2) and (3),
the amendments made by this section shall take effect on the date
of the enactment of this Act.
(2) Modification to definition of municipal solid waste.--The
amendments made by subsection (a)(2) shall apply to electricity
produced and sold after the date of the enactment of this Act, in
taxable years ending after such date.
(3) Technical corrections.--The amendments made by subsection
(c) shall apply as if included in the enactment of the provisions
of the American Recovery and Reinvestment Act of 2009 to which they
relate.
SEC. 408. EXTENSION OF CREDIT FOR ENERGY-EFFICIENT NEW HOMES.
(a) In General.--Subsection (g) of section 45L is amended by
striking ``December 31, 2011'' and inserting ``December 31, 2013''.
(b) Energy Savings Requirements.--Clause (i) of section
45L(c)(1)(A) is amended by striking ``2003 International Energy
Conservation Code, as such Code (including supplements) is in effect on
the date of the enactment of this section''and inserting ``2006
International Energy Conservation Code, as such Code (including
supplements) is in effect on January 1, 2006''.
(c) Effective Date.--The amendments made by this section shall
apply to homes acquired after December 31, 2011.
SEC. 409. EXTENSION OF CREDIT FOR ENERGY-EFFICIENT APPLIANCES.
(a) In General.--Section 45M(b) is amended by striking ``2011''
each place it appears other than in the provisions specified in
subsection (b) and inserting ``2011, 2012, or 2013''.
(b) Provisions Specified.--The provisions of section 45M(b)
specified in this subsection are subparagraph (C) of paragraph (1) and
subparagraph (E) of paragraph (2).
(c) Effective Date.--The amendments made by this section shall
apply to appliances produced after December 31, 2011.
SEC. 410. EXTENSION AND MODIFICATION OF SPECIAL ALLOWANCE FOR
CELLULOSIC BIOFUEL PLANT PROPERTY.
(a) Extension.--
(1) In general.--Subparagraph (D) of section 168(l)(2) is
amended by striking ``January 1, 2013'' and inserting ``January 1,
2014''.
(2) Effective date.--The amendment made by this subsection
shall apply to property placed in service after December 31, 2012.
(b) Algae Treated as a Qualified Feedstock for Purposes of Bonus
Depreciation for Biofuel Plant Property.--
(1) In general.--Subparagraph (A) of section 168(l)(2) is
amended by striking ``solely to produce cellulosic biofuel'' and
inserting ``solely to produce second generation biofuel (as defined
in section 40(b)(6)(E))''.
(2) Conforming amendments.--Subsection (l) of section 168, as
amended by subsection (a), is amended--
(A) by striking ``cellulosic biofuel'' each place it
appears in the text thereof and inserting ``second generation
biofuel'',
(B) by striking paragraph (3) and redesignating paragraphs
(4) through (8) as paragraphs (3) through (7), respectively,
(C) by striking ``Cellulosic'' in the heading of such
subsection and inserting ``Second Generation'', and
(D) by striking ``cellulosic'' in the heading of paragraph
(2) and inserting ``second generation''.
(3) Effective date.--The amendments made by this subsection
shall apply to property placed in service after the date of the
enactment of this Act.
SEC. 411. EXTENSION OF SPECIAL RULE FOR SALES OR DISPOSITIONS TO
IMPLEMENT FERC OR STATE ELECTRIC RESTRUCTURING POLICY FOR
QUALIFIED ELECTRIC UTILITIES.
(a) In General.--Paragraph (3) of section 451(i) is amended by
striking ``January 1, 2012'' and inserting ``January 1, 2014''.
(b) Effective Date.--The amendment made by this section shall apply
to dispositions after December 31, 2011.
SEC. 412. EXTENSION OF ALTERNATIVE FUELS EXCISE TAX CREDITS.
(a) In General.--Sections 6426(d)(5) and 6426(e)(3) are each
amended by striking ``December 31, 2011'' and inserting ``December 31,
2013''.
(b) Outlay Payments for Alternative Fuels.--Paragraph (6) of
section 6427(e) is amended--
(1) in subparagraph (C)--
(A) by striking ``or alternative fuel mixture (as defined
in subsection (d)(2) or (e)(3) of section 6426)'' and inserting
``(as defined in section 6426(d)(2))'', and
(B) by striking ``December 31, 2011, and'' and inserting
``December 31, 2013,'',
(2) in subparagraph (D)--
(A) by striking ``or alternative fuel mixture'', and
(B) by striking the period at the end and inserting ``,
and'', and
(3) by adding at the end the following new subparagraph:
``(E) any alternative fuel mixture (as defined in section
6426(e)(2)) sold or used after December 31, 2011.''.
(c) Effective Date.--The amendments made by this section shall
apply to fuel sold or used after December 31, 2011.
TITLE V--UNEMPLOYMENT
SEC. 501. EXTENSION OF EMERGENCY UNEMPLOYMENT COMPENSATION PROGRAM.
(a) Extension.--Section 4007(a)(2) of the Supplemental
Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 note) is
amended by striking ``January 2, 2013'' and inserting ``January 1,
2014''.
(b) Funding.--Section 4004(e)(1) of the Supplemental Appropriations
Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 note) is amended--
(1) in subparagraph (H), by striking ``and'' at the end; and
(2) by inserting after subparagraph (I) the following:
``(J) the amendments made by section 501(a) of the American
Taxpayer Relief Act of 2012;''.
(c) Effective Date.--The amendments made by this section shall take
effect as if included in the enactment of the Unemployment Benefits
Extension Act of 2012 (Public Law 112-96)
SEC. 502. TEMPORARY EXTENSION OF EXTENDED BENEFIT PROVISIONS.
(a) In General.--Section 2005 of the Assistance for Unemployed
Workers and Struggling Families Act, as contained in Public Law 111-5
(26 U.S.C. 3304 note), is amended--
(1) by striking ``December 31, 2012'' each place it appears and
inserting ``December 31, 2013''; and
(2) in subsection (c), by striking ``June 30, 2013'' and
inserting ``June 30, 2014''.
(b) Extension of Matching for States With No Waiting Week.--Section
5 of the Unemployment Compensation Extension Act of 2008 (Public Law
110-449; 26 U.S.C. 3304 note) is amended by striking ``June 30, 2013''
and inserting ``June 30, 2014''.
(c) Extension of Modification of Indicators Under the Extended
Benefit Program.--Section 203 of the Federal-State Extended
Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note) is
amended--
(1) in subsection (d), by striking ``December 31, 2012'' and
inserting ``December 31, 2013''; and
(2) in subsection (f)(2), by striking ``December 31, 2012'' and
inserting ``December 31, 2013''.
(d) Effective Date.--The amendments made by this section shall take
effect as if included in the enactment of the Unemployment Benefits
Extension Act of 2012 (Public Law 112-96).
SEC. 503. EXTENSION OF FUNDING FOR REEMPLOYMENT SERVICES AND
REEMPLOYMENT AND ELIGIBILITY ASSESSMENT ACTIVITIES.
(a) In General.--Section 4004(c)(2)(A) of the Supplemental
Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 note) is
amended by striking ``through fiscal year 2013'' and inserting
``through fiscal year 2014''.
(b) Effective Date.--The amendments made by this section shall take
effect as if included in the enactment of the Unemployment Benefits
Extension Act of 2012 (Public Law 112-96).
SEC. 504. ADDITIONAL EXTENDED UNEMPLOYMENT BENEFITS UNDER THE
RAILROAD UNEMPLOYMENT INSURANCE ACT.
(a) Extension.--Section 2(c)(2)(D)(iii) of the Railroad
Unemployment Insurance Act, as added by section 2006 of the American
Recovery and Reinvestment Act of 2009 (Public Law 111-5) and as amended
by section 9 of the Worker, Homeownership, and Business Assistance Act
of 2009 (Public Law 111-92), section 505 of the Tax Relief,
Unemployment Insurance Reauthorization, and Job Creation Act of 2010
(Public Law 111-312), section 202 of the Temporary Payroll Tax Cut
Continuation Act of 2011 (Public Law 112-78), and section 2124 of the
Unemployment Benefits Extension Act of 2012 (Public Law 112-96), is
amended--
(1) by striking ``June 30, 2012'' and inserting ``June 30,
2013''; and
(2) by striking ``December 31, 2012'' and inserting ``December
31, 2013''.
(b) Clarification on Authority to Use Funds.--Funds appropriated
under either the first or second sentence of clause (iv) of section
2(c)(2)(D) of the Railroad Unemployment Insurance Act shall be
available to cover the cost of additional extended unemployment
benefits provided under such section 2(c)(2)(D) by reason of the
amendments made by subsection (a) as well as to cover the cost of such
benefits provided under such section 2(c)(2)(D), as in effect on the
day before the date of enactment of this Act.
(c) Funding for Administration.--Out of any funds in the Treasury
not otherwise appropriated, there are appropriated to the Railroad
Retirement Board $250,000 for administrative expenses associated with
the payment of additional extended unemployment benefits provided under
section 2(c)(2)(D) of the Railroad Unemployment Insurance Act by reason
of the amendments made by subsection (a), to remain available until
expended.
TITLE VI--MEDICARE AND OTHER HEALTH EXTENSIONS
Subtitle A--Medicare Extensions
SEC. 601. MEDICARE PHYSICIAN PAYMENT UPDATE.
(a) In General.--Section 1848(d) of the Social Security Act (42
U.S.C. 1395w-4(d)) is amended by adding at the end the following new
paragraph:
``(14) Update for 2013.--
``(A) In general.--Subject to paragraphs (7)(B), (8)(B),
(9)(B), (10)(B), (11)(B), (12)(B), and (13)(B), in lieu of the
update to the single conversion factor established in paragraph
(1)(C) that would otherwise apply for 2013, the update to the
single conversion factor for such year shall be zero percent.
``(B) No effect on computation of conversion factor for
2014 and subsequent years.--The conversion factor under this
subsection shall be computed under paragraph (1)(A) for 2014
and subsequent years as if subparagraph (A) had never
applied.''.
(b) Advancement of Clinical Data Registries To Improve the Quality
of Health Care.--
(1) In general.--Section 1848(m)(3) of the Social Security Act
(42 U.S.C. 1395w-4(m)(3)) is amended--
(A) by redesignating subparagraph (D) as subparagraph (F);
and
(B) by inserting after subparagraph (C) the following new
subparagraphs:
``(D) Satisfactory reporting measures through participation
in a qualified clinical data registry.--For 2014 and subsequent
years, the Secretary shall treat an eligible professional as
satisfactorily submitting data on quality measures under
subparagraph (A) if, in lieu of reporting measures under
subsection (k)(2)(C), the eligible professional is
satisfactorily participating, as determined by the Secretary,
in a qualified clinical data registry (as described in
subparagraph (E)) for the year.
``(E) Qualified clinical data registry.--
``(i) In general.--The Secretary shall establish
requirements for an entity to be considered a qualified
clinical data registry. Such requirements shall include a
requirement that the entity provide the Secretary with such
information, at such times, and in such manner, as the
Secretary determines necessary to carry out this
subsection.
``(ii) Considerations.--In establishing the
requirements under clause (i), the Secretary shall consider
whether an entity--
``(I) has in place mechanisms for the transparency
of data elements and specifications, risk models, and
measures;
``(II) requires the submission of data from
participants with respect to multiple payers;
``(III) provides timely performance reports to
participants at the individual participant level; and
``(IV) supports quality improvement initiatives for
participants.
``(iii) Measures.--With respect to measures used by a
qualified clinical data registry--
``(I) sections 1890(b)(7) and 1890A(a) shall not
apply; and
``(II) measures endorsed by the entity with a
contract with the Secretary under section 1890(a) may
be used.
``(iv) Consultation.--In carrying out this
subparagraph, the Secretary shall consult with interested
parties.
``(v) Determination.--The Secretary shall establish a
process to determine whether or not an entity meets the
requirements established under clause (i). Such process may
involve one or both of the following:
``(I) A determination by the Secretary.
``(II) A designation by the Secretary of one or
more independent organizations to make such
determination.''.
(2) GAO study and report on incorporating registry data into
the medicare program in order to improve quality and efficiency.--
(A) Study.--The Comptroller General of the United States
shall conduct a study on the potential of clinical data
registries to improve the quality and efficiency of care in the
Medicare program, including through payment system incentives.
Such study shall include an analysis of the role of health
information technology in facilitating clinical data registries
and the use of data from such registries among private health
insurers as well as other entities the Comptroller General
determines appropriate.
(B) Report.--Not later than November 15, 2013, the
Comptroller General of the United States shall submit to
Congress a report on the study conducted under subparagraph
(A), together with recommendations for such legislation and
administrative action as the Comptroller General determines
appropriate.
SEC. 602. WORK GEOGRAPHIC ADJUSTMENT.
Section 1848(e)(1)(E) of the Social Security Act (42 U.S.C. 1395w-
4(e)(1)(E)) is amended by striking ``before January 1, 2013'' and
inserting ``before January 1, 2014''.
SEC. 603. PAYMENT FOR OUTPATIENT THERAPY SERVICES.
(a) Extension.--Section 1833(g) of the Social Security Act (42
U.S.C. 1395l(g)) is amended--
(1) in paragraph (5)(A), in the first sentence, by striking
``December 31, 2012'' and inserting ``December 31, 2013''; and
(2) in paragraph (6)--
(A) by striking ``December 31, 2012'' and inserting
``December 31, 2013''; and
(B) by inserting ``or 2013'' after ``during 2012''.
(b) Application of Therapy Cap to Therapy Furnished as Part of
Outpatient Critical Access Hospital Services.--Section 1833(g)(6) of
the Social Security Act (42 U.S.C. 1395l(g)(6)), as amended by
subsection (a), is amended--
(1) by striking ``In applying'' and inserting ``(A) In
applying''; and
(2) by adding at the end the following new subparagraph:
``(B)(i) With respect to outpatient therapy services furnished
beginning on or after January 1, 2013, and before January 1, 2014, for
which payment is made under section 1834(g), the Secretary shall count
toward the uniform dollar limitations described in paragraphs (1) and
(3) and the threshold described in paragraph (5)(C) the amount that
would be payable under this part if such services were paid under
section 1834(k)(1)(B) instead of being paid under section 1834(g).
``(ii) Nothing in clause (i) shall be construed as changing the
method of payment for outpatient therapy services under section
1834(g).''.
(c) Beneficiary Protections.--Section 1833(g)(5) of the Social
Security Act (42 U.S.C. 1395l(g)(5)) is amended by adding at the end
the following new subparagraph:
``(D) With respect to services furnished on or after January 1,
2013, where payment may not be made as a result of application of
paragraphs (1) and (3), section 1879 shall apply in the same manner as
such section applies to a denial that is made by reason of section
1862(a)(1).''.
(d) Implementation.--Notwithstanding any other provision of law,
the Secretary of Health and Human Services may implement the provisions
of, and the amendments made by, this section by program instruction or
otherwise.
SEC. 604. AMBULANCE ADD-ON PAYMENTS.
(a) Ground Ambulance.--Section 1834(l)(13)(A) of the Social
Security Act (42 U.S.C. 1395m(l)(13)(A)) is amended--
(1) in the matter preceding clause (i), by striking ``January
1, 2013'' and inserting ``January 1, 2014''; and
(2) in each of clauses (i) and (ii), by striking ``January 1,
2013'' and inserting ``January 1, 2014'' each place it appears.
(b) Air Ambulance.--Section 146(b)(1) of the Medicare Improvements
for Patients and Providers Act of 2008 (Public Law 110-275), as amended
by sections 3105(b) and 10311(b) of the Patient Protection and
Affordable Care Act (Public Law 111-148), section 106(b) of the
Medicare and Medicaid Extenders Act of 2010 (Public Law 111-309),
section 306(b) of the Temporary Payroll Tax Cut Continuation Act of
2011 (Public Law 112-78), and section 3007(b) of the Middle Class Tax
Relief and Job Creation Act of 2012 (Public Law 112-96), is amended by
striking ``December 31, 2012'' and inserting ``June 30, 2013''.
(c) Super Rural Ambulance.--Section 1834(l)(12)(A) of the Social
Security Act (42 U.S.C. 1395m(l)(12)(A)) is amended in the first
sentence by striking ``January 1, 2013'' and inserting ``January 1,
2014''.
(d) Studies of Ambulance Costs.--
(1) In general.--The Secretary of Health and Health and Human
Services (in this subsection referred to as the ``Secretary'')
shall conduct a study of each of the following:
(A) A study that analyzes data on existing cost reports for
ambulance services furnished by hospitals and critical access
hospitals, including variation by characteristics of such
providers of services.
(B) A study of the feasibility of obtaining cost data on a
periodic basis from all ambulance providers of services and
suppliers for potential use in examining the appropriateness of
the Medicare add-on payments for ground ambulance services
furnished under the fee schedule under section 1834(l) of the
Social Security Act (42 U.S.C. 1395m(l)) and in preparing for
future reform of such payment system.
(2) Components of one of the studies.--In conducting the study
under paragraph (1)(B), the Secretary shall--
(A) consult with industry on the design of such cost
collection efforts;
(B) explore use of cost surveys and cost reports to collect
appropriate cost data and the periodicity of such cost data
collection;
(C) examine the feasibility of development of a standard
cost reporting tool for providers of services and suppliers of
ground ambulance services; and
(D) examine the ability to furnish such cost data by
various types of ambulance providers of services and suppliers,
especially by rural and super-rural providers of services and
suppliers.
(3) Reports.--
(A) Existing cost reports.--Not later than October 1, 2013,
the Secretary shall submit a report to Congress on the study
conducted under paragraph (1)(A), together with recommendations
for such legislation and administrative action as the Secretary
determines appropriate.
(B) Obtaining cost data.--Not later than July 1, 2014, the
Secretary shall submit a report to Congress on the study
conducted under paragraph (1)(B), together with recommendations
for such legislation and administrative action as the Secretary
determines appropriate.
SEC. 605. EXTENSION OF MEDICARE INPATIENT HOSPITAL PAYMENT
ADJUSTMENT FOR LOW-VOLUME HOSPITALS.
Section 1886(d)(12) of the Social Security Act (42 U.S.C.
1395ww(d)(12)) is amended--
(1) in subparagraph (B), in the matter preceding clause (i), by
striking ``2013'' and inserting ``2014'';
(2) in subparagraph (C)(i), by striking ``and 2012'' each place
it appears and inserting ``, 2012, and 2013''; and
(3) in subparagraph (D), by striking ``and 2012'' and inserting
``, 2012, and 2013''.
SEC. 606. EXTENSION OF THE MEDICARE-DEPENDENT HOSPITAL (MDH)
PROGRAM.
(a) Extension of Payment Methodology.--Section 1886(d)(5)(G) of the
Social Security Act (42 U.S.C. 1395ww(d)(5)(G)) is amended--
(1) in clause (i), by striking ``October 1, 2012'' and
inserting ``October 1, 2013''; and
(2) in clause (ii)(II), by striking ``October 1, 2012'' and
inserting ``October 1, 2013''.
(b) Conforming Amendments.--
(1) Extension of target amount.--Section 1886(b)(3)(D) of the
Social Security Act (42 U.S.C. 1395ww(b)(3)(D)) is amended--
(A) in the matter preceding clause (i), by striking
``October 1, 2012'' and inserting ``October 1, 2013''; and
(B) in clause (iv), by striking ``through fiscal year
2012'' and inserting ``through fiscal year 2013''.
(2) Permitting hospitals to decline reclassification.--Section
13501(e)(2) of the Omnibus Budget Reconciliation Act of 1993 (42
U.S.C. 1395ww note) is amended by striking ``through fiscal year
2012'' and inserting ``through fiscal year 2013''.
SEC. 607. EXTENSION FOR SPECIALIZED MEDICARE ADVANTAGE PLANS FOR
SPECIAL NEEDS INDIVIDUALS.
Section 1859(f)(1) of the Social Security Act (42 U.S.C. 1395w-
28(f)(1)) is amended by striking ``2014'' and inserting ``2015''.
SEC. 608. EXTENSION OF MEDICARE REASONABLE COST CONTRACTS.
Section 1876(h)(5)(C)(ii) of the Social Security Act (42 U.S.C.
1395mm(h)(5)(C)(ii)) is amended, in the matter preceding subclause (I),
by striking ``January 1, 2013'' and inserting ``January 1, 2014''.
SEC. 609. PERFORMANCE IMPROVEMENT.
(a) Extension of Funding for Contract With Consensus-based Entity
Regarding Performance Measurement.--
(1) In general.--Section 1890(d) of the Social Security Act (42
U.S.C. 1395aaa(d)) is amended by striking ``fiscal years 2009
through 2012'' and inserting ``fiscal years 2009 through 2013''.
(2) Revision to duties.--Section 1890(b) of the Social Security
Act (42 U.S.C. 1395aaa(b)) is amended by striking paragraph (4).
(b) Providing Data for Performance Improvement in a Timely
Manner.--
(1) In general.--The Secretary of Health and Human Services (in
this subsection referred to as the ``Secretary'') shall develop a
strategy to provide data for performance improvement in a timely
manner to applicable providers under the Medicare program under
title XVIII of the Social Security Act (42 U.S.C. 1395 et seq.),
including with respect to the provision of the following:
(A) Utilization data, including such data for items and
services under parts A, B, and D of the Medicare program.
(B) Feedback on quality data submitted by the applicable
provider under the Medicare program.
(2) Considerations.--In developing the strategy under paragraph
(1), the Secretary shall consider--
(A) the type of applicable provider receiving the data;
(B) the frequency of providing the data so that it can be
the most relevant in improving provider performance;
(C) risk adjustment methods;
(D) presentation of the data in a meaningful manner and
easily understandable format;
(E) with respect to utilization data, the provision of data
that the Secretary determines would be useful to improve the
performance of the type of applicable provider involved; and
(F) administrative costs involved with providing data.
(3) Submission and availability of initial strategy.--Not later
than 1 year after the date of the enactment of this Act, the
Secretary shall--
(A) submit to the relevant committees of Congress the
strategy described in paragraph (1); and
(B) post such strategy on the website of the Centers for
Medicare & Medicaid Services.
(4) Strategy update.--
(A) Feedback from stakeholders.--The Secretary shall seek
feedback from stakeholders on the initial strategy submitted
under paragraph (3).
(B) Strategy update.--The Secretary shall--
(i) update the strategy described in paragraph (1)
based on the feedback submitted under subparagraph (A); and
(ii) not later than 18 months after the date of the
enactment of this Act--
(I) submit such updated strategy to the relevant
committees of Congress; and
(II) post such updated strategy on the website of
the Centers for Medicare & Medicaid Services.
(5) GAO study and report on private sector information sharing
activities.--
(A) Study.--The Comptroller General of the United States
(in this paragraph referred to as the ``Comptroller General'')
shall conduct a study on information sharing activities. Such
study shall include an analysis of--
(i) how private sector entities share timely data with
hospitals, physicians, and other providers and what lessons
can be learned from those activities;
(ii) how the Medicare program currently shares data
with providers, including what data is provided and to
which providers, and what divisions within the Centers for
Medicare & Medicaid Services oversee those efforts;
(iii) what, if any, differences there are between the
private sector and the Medicare program under title XVIII
of the Social Security Act (42 U.S.C. 1395 et seq.) in
terms of sharing data; and
(iv) what, if any, barriers there are for the Centers
for Medicare & Medicaid Services to sharing timely data
with applicable providers and recommendations to eliminate
or reduce such barriers.
(B) Report.--Not later than 8 months after the date of the
enactment of this Act, the Comptroller General shall submit to
the relevant committees of Congress a report containing the
results of the study conducted under subparagraph (A), together
with recommendations for such legislation and administrative
action as the Comptroller General determines appropriate.
(6) Definitions.--In this subsection:
(A) Applicable provider.--The term ``applicable provider''
means the following:
(i) A critical access hospital (as defined in section
1861(mm)(1) of the Social Security Act (42 U.S.C.
1395xx(mm)(1))).
(ii) A hospital (as defined in section 1861(e) of such
Act (42 U.S.C. 1395x(e))).
(iii) A physician (as defined in section 1861(r) of
such Act (42 U.S.C. 1395x(r))).
(iv) Any other provider the Secretary determines should
receive the information described in subsection (a).
(B) Performance improvement.--The term ``performance
improvement'' means improvements in quality, reducing per
capita costs, and other criteria the Secretary determines
appropriate.
SEC. 610. EXTENSION OF FUNDING OUTREACH AND ASSISTANCE FOR LOW-
INCOME PROGRAMS.
(a) Additional Funding for State Health Insurance Programs.--
Subsection (a)(1)(B) of section 119 of the Medicare Improvements for
Patients and Providers Act of 2008 (42 U.S.C. 1395b-3 note), as amended
by section 3306 of the Patient Protection and Affordable Care Act
Public Law 111-148), is amended--
(1) in clause (i), by striking ``and'' at the end;
(2) in clause (ii), by striking the period at the end and
inserting ``; and''; and
(3) by inserting after clause (ii) the following new clause:
``(iii) for fiscal year 2013, of $7,500,000.''.
(b) Additional Funding for Area Agencies on Aging.--Subsection
(b)(1)(B) of such section 119, as so amended, is amended--
(1) in clause (i), by striking ``and'' at the end;
(2) in clause (ii), by striking the period at the end and
inserting ``; and''; and
(3) by inserting after clause (ii) the following new clause:
``(iii) for fiscal year 2013, of $7,500,000.''.
(c) Additional Funding for Aging and Disability Resource Centers.--
Subsection (c)(1)(B) of such section 119, as so amended, is amended--
(1) in clause (i), by striking ``and'' at the end;
(2) in clause (ii), by striking the period at the end and
inserting ``; and''; and
(3) by inserting after clause (ii) the following new clause:
``(iii) for fiscal year 2013, of $5,000,000.''.
(d) Additional Funding for Contract With the National Center for
Benefits and Outreach Enrollment.--Subsection (d)(2) of such section
119, as so amended, is amended--
(1) in clause (i), by striking ``and'' at the end;
(2) in clause (ii), by striking the period at the end and
inserting ``; and''; and
(3) by inserting after clause (ii) the following new clause:
``(iii) for fiscal year 2013, of $5,000,000.''.
Subtitle B--Other Health Extensions
SEC. 621. EXTENSION OF THE QUALIFYING INDIVIDUAL (QI) PROGRAM.
(a) Extension.--Section 1902(a)(10)(E)(iv) of the Social Security
Act (42 U.S.C. 1396a(a)(10)(E)(iv)) is amended by striking ``2012'' and
inserting ``2013''.
(b) Extending Total Amount Available for Allocation.--Section
1933(g) of such Act (42 U.S.C. 1396u-3(g)) is amended--
(1) in paragraph (2)--
(A) in subparagraph (Q), by striking ``and'' after the
semicolon;
(B) in subparagraph (R), by striking the period at the end
and inserting a semicolon; and
(C) by adding at the end the following new subparagraphs:
``(S) for the period that begins on January 1, 2013, and
ends on September 30, 2013, the total allocation amount is
$485,000,000; and
``(T) for the period that begins on October 1, 2013, and
ends on December 31, 2013, the total allocation amount is
$300,000,000.''; and
(2) in paragraph (3), in the matter preceding subparagraph (A),
by striking ``or (R)'' and inserting ``(R), or (T)''.
SEC. 622. EXTENSION OF TRANSITIONAL MEDICAL ASSISTANCE (TMA).
Sections 1902(e)(1)(B) and 1925(f) of the Social Security Act (42
U.S.C. 1396a(e)(1)(B), 1396r-6(f)) are each amended by striking
``2012'' and inserting ``2013''.
SEC. 623. EXTENSION OF MEDICAID AND CHIP EXPRESS LANE OPTION.
Section 1902(e)(13)(I) of the Social Security Act (42 U.S.C.
1396a(e)(13)(I)) is amended by striking ``2013'' and inserting
``2014''.
SEC. 624. EXTENSION OF FAMILY-TO-FAMILY HEALTH INFORMATION CENTERS.
Section 501(c)(1)(A)(iii) of the Social Security Act (42 U.S.C.
701(c)(1)(A)(iii)) is amended by striking ``2012'' and inserting
``2013''.
SEC. 625. EXTENSION OF SPECIAL DIABETES PROGRAM FOR TYPE I DIABETES
AND FOR INDIANS.
(a) Special Diabetes Programs for Type I Diabetes.--Section
330B(b)(2)(C) of the Public Health Service Act (42 U.S.C. 254c-
2(b)(2)(C)) is amended by striking ``2013'' and inserting ``2014''.
(b) Special Diabetes Programs for Indians.--Section 330C(c)(2)(C)
of the Public Health Service Act (42 U.S.C. 254c-3(c)(2)(C)) is amended
by striking ``2013'' and inserting ``2014''.
Subtitle C--Other Health Provisions
SEC. 631. IPPS DOCUMENTATION AND CODING ADJUSTMENT FOR
IMPLEMENTATION OF MS-DRGS.
(a) Rule of Construction and Clarification.--
(1) Rule of construction.--Nothing in the amendments made by
subsection (b) shall be construed as changing the existing
authority under section 1886(d) of the Social Security Act (42
U.S.C. 1395ww(d)) to make prospective documentation and coding
adjustments to the standardized amounts under such section 1886(d)
to correct for changes in the coding or classification of
discharges that do not reflect real changes in case mix.
(2) Clarification.--Effective on the date of the enactment of
this section, except as provided in section 7(b)(1)(B)(ii) of the
TMA, Abstinence Education, and QI Programs Extension Act of 2007,
as added by subsection (b)(2)(A)(ii)(IV) of this section, the
Secretary of Health and Human Services shall not have authority to
fully recoup past overpayments related to documentation and coding
changes from fiscal years 2008 and 2009.
(b) Adjustment.--Section 7 of the TMA, Abstinence Education, and QI
Programs Extension Act of 2007 (Public Law 110-90; 121 Stat. 986) is
amended--
(1) in the heading, by striking ``limitation'' and all that
follows through ``adjustment'' and inserting ``documentation and
coding adjustments''; and
(2) in subsection (b)--
(A) in paragraph (1)--
(i) in the matter before subparagraph (A)--
(I) by striking ``or 2009'' and inserting ``, 2009,
or 2010''; and
(II) by inserting ``or otherwise applied for such
year'' after ``applied under subsection (a)''; and
(ii) in subparagraph (B)--
(I) by inserting ``(i)'' after ``(B)'';
(II) by striking ``or decrease'';
(III) by striking the period at the end and
inserting ``; and''; and
(IV) by adding at the end the following:
``(ii) make an additional adjustment to the standardized
amounts under such section 1886(d) based upon the Secretary's
estimates for discharges occurring only during fiscal years
2014, 2015, 2016, and 2017 to fully offset $11,000,000,000
(which represents the amount of the increase in aggregate
payments from fiscal years 2008 through 2013 for which an
adjustment was not previously applied).''; and
(B) in paragraph (3)--
(i) in subparagraph (A), by inserting before the
semicolon the following: ``or affecting the Secretary's
authority under such paragraph to apply a prospective
adjustment to offset aggregate additional payments related
to documentation and coding improvements made with respect
to discharges during fiscal year 2010''; and
(ii) in subparagraph (B), by striking ``and 2012'' and
inserting ``2012, 2014, 2015, 2016, and 2017''.
SEC. 632. REVISIONS TO THE MEDICARE ESRD BUNDLED PAYMENT SYSTEM TO
REFLECT FINDINGS IN THE GAO REPORT.
(a) Adjustment to ESRD Bundled Payment Rate To Account for Changes
in the Utilization of Certain Drugs and Biologicals.--Section
1881(b)(14) of the Social Security Act (42 U.S.C. 1395rr(b)(14)) is
amended by adding at the end the following new subparagraph:
``(I) For services furnished on or after January 1, 2014, the
Secretary shall, by comparing per patient utilization data from 2007
with such data from 2012, make reductions to the single payment that
would otherwise apply under this paragraph for renal dialysis services
to reflect the Secretary's estimate of the change in the utilization of
drugs and biologicals described in clauses (ii), (iii), and (iv) of
subparagraph (B) (other than oral-only ESRD-related drugs, as such term
is used in the final rule promulgated by the Secretary in the Federal
Register on August 12, 2010 (75 Fed. Reg. 49030)). In making reductions
under the preceding sentence, the Secretary shall take into account the
most recently available data on average sales prices and changes in
prices for drugs and biological reflected in the ESRD market basket
percentage increase factor under subparagraph (F).''.
(b) Two-year Delay of Implementation of Oral-Only ESRD-Related
Drugs in the ESRD Prospective Payment System; Monitoring.--
(1) Delay.--The Secretary of Health and Human Services may not
implement the policy under section 413.174(f)(6) of title 42, Code
of Federal Regulations (relating to oral-only ESRD-related drugs in
the ESRD prospective payment system), prior to January 1, 2016.
(2) Monitoring.--With respect to the implementation of oral-
only ESRD-related drugs in the ESRD prospective payment system
under subsection (b)(14) of section 1881 of the Social Security Act
(42 U.S.C. 1395rr(b)(14)), the Secretary of Health and Human
Services shall monitor the bone and mineral metabolism of
individuals with end stage renal disease.
(c) Analysis of Case Mix Payment Adjustments.--By not later than
January 1, 2016, the Secretary of Health and Human Services shall--
(1) conduct an analysis of the case mix payment adjustments
being used under section 1881(b)(14)(D)(i) of the Social Security
Act (42 U.S.C. 1395rr(b)(14)(D)(i)); and
(2) make appropriate revisions to such case mix payment
adjustments.
(d) Updated GAO Report.--Not later than December 31, 2015, the
Comptroller General of the United States shall submit to Congress a
report that updates the report submitted to Congress under section
10336 of the Patient Protection and Affordable Care Act (Public Law
111-148; 124 Stat. 974). The updated report shall include an analysis
of how the Secretary of Health and Human Services has addressed points
raised in the report submitted under such section 10336 with respect to
the Secretary's preparations to implement payment for oral-only ESRD-
related drugs in the bundled prospective payment system under section
1881(b)(14) of the Social Security Act (42 U.S.C. 1395rr(b)(14)).
SEC. 633. TREATMENT OF MULTIPLE SERVICE PAYMENT POLICIES FOR
THERAPY SERVICES.
(a) Services Furnished by Physicians and Certain Other Providers.--
Section 1848(b)(7) of the Social Security Act (42 U.S.C. 1395w-4(b)(7))
is amended--
(1) by striking ``2011,'' and inserting ``2011, and before
April 1, 2013,''; and
(2) by adding at the end the following new sentence: ``In the
case of such services furnished on or after April 1, 2013, and for
which payment is made under such fee schedules, instead of the 25
percent multiple procedure payment reduction specified in such
final rule, the reduction percentage shall be 50 percent.''.
(b) Services Furnished by Other Providers.--Section 1834(k) of the
Social Security Act (42 U.S.C. 1395m(k)) is amended by adding at the
end the following new paragraph:
``(7) Adjustment in discount for certain multiple therapy
services.--In the case of therapy services furnished on or after
April 1, 2013, and for which payment is made under this subsection
pursuant to the applicable fee schedule amount (as defined in
paragraph (3)), instead of the 25 percent multiple procedure
payment reduction specified in the final rule published by the
Secretary in the Federal Register on November 29, 2010, the
reduction percentage shall be 50 percent.''.
SEC. 634. PAYMENT FOR CERTAIN RADIOLOGY SERVICES FURNISHED UNDER
THE MEDICARE HOSPITAL OUTPATIENT DEPARTMENT PROSPECTIVE PAYMENT
SYSTEM.
Section 1833(t)(16) of the Social Security Act (42 U.S.C.
1395l(t)(16)) is amended by adding at the end the following new
subparagraph:
``(D) Special payment rule.--
``(i) In general.--In the case of covered OPD services
furnished on or after April 1, 2013, in a hospital
described in clause (ii), if--
``(I) the payment rate that would otherwise apply
under this subsection for stereotactic radiosurgery,
complete course of treatment of cranial lesion(s)
consisting of 1 session that is multi-source Cobalt 60
based (identified as of January 1, 2013, by HCPCS code
77371 (and any succeeding code) and reimbursed as of
such date under APC 0127 (and any succeeding
classification group)); exceeds
``(II) the payment rate that would otherwise apply
under this subsection for linear accelerator based
stereotactic radiosurgery, complete course of therapy
in one session (identified as of January 1, 2013, by
HCPCS code G0173 (and any succeeding code) and
reimbursed as of such date under APC 0067 (and any
succeeding classification group)),
the payment rate for the service described in subclause (I)
shall be reduced to an amount equal to the payment rate for
the service described in subclause (II).
``(ii) Hospital described.--A hospital described in
this clause is a hospital that is not--
``(I) located in a rural area (as defined in
section 1886(d)(2)(D));
``(II) classified as a rural referral center under
section 1886(d)(5)(C); or
``(III) a sole community hospital (as defined in
section 1886(d)(5)(D)(iii)).
``(iii) Not budget neutral.--In making any budget
neutrality adjustments under this subsection for 2013 (with
respect to covered OPD services furnished on or after April
1, 2013, and before January 1, 2014) or a subsequent year,
the Secretary shall not take into account the reduced
expenditures that result from the application of this
subparagraph.''.
SEC. 635. ADJUSTMENT OF EQUIPMENT UTILIZATION RATE FOR ADVANCED
IMAGING SERVICES.
Section 1848 of the Social Security Act (42 U.S.C. 1395w-4) is
amended--
(1) in subsection (b)(4)(C)--
(A) by striking ``and subsequent years'' and inserting ``,
2012, and 2013''; and
(B) by adding at the end the following new sentence: ``With
respect to fee schedules established for 2014 and subsequent
years, in such methodology, the Secretary shall use a 90
percent utilization rate.''; and
(2) in subsection (c)(2)(B)(v)(III), by striking ``change in
the utilization rate applicable to 2011, as described in'' and
inserting ``changes in the utilization rate applicable to 2011 and
2014, as described in the first and second sentence, respectively,
of''.
SEC. 636. MEDICARE PAYMENT OF COMPETITIVE PRICES FOR DIABETIC
SUPPLIES AND ELIMINATION OF OVERPAYMENT FOR DIABETIC SUPPLIES.
(a) Application of Competitive Bidding Prices for Diabetic
Supplies.--Section 1834(a)(1) of the Social Security Act (42 U.S.C.
1395m(a)(1)) is amended--
(1) in subparagraph (F), in the matter preceding clause (i), by
striking ``subparagraph (G)'' and inserting ``subparagraphs (G) and
(H)''; and
(2) by adding at the end the following new subparagraph:
``(H) Diabetic supplies.--
``(i) In general.--On or after the date described in
clause (ii), the payment amount under this part for
diabetic supplies, including testing strips, that are non-
mail order items (as defined by the Secretary) shall be
equal to the single payment amounts established under the
national mail order competition for diabetic supplies under
section 1847.
``(ii) Date described.--The date described in this
clause is the date of the implementation of the single
payment amounts under the national mail order competition
for diabetic supplies under section 1847.''.
(b) Overpayment Elimination for Diabetic Supplies.--Section 1834(a)
of the Social Security Act (42 U.S.C. 1395m(a)) is amended by adding at
the end the following new paragraph:
``(22) Special payment rule for diabetic supplies.--
Notwithstanding the preceding provisions of this subsection, for
purposes of determining the payment amount under this subsection
for diabetic supplies furnished on or after the first day of the
calendar quarter during 2013 that is at least 30 days after the
date of the enactment of this paragraph and before the date
described in paragraph (1)(H)(ii), the Secretary shall recalculate
and apply the covered item update under paragraph (14) as if
subparagraph (J)(i) of such paragraph was amended by striking `but
only if furnished through mail order'.''.
SEC. 637. MEDICARE PAYMENT ADJUSTMENT FOR NON-EMERGENCY AMBULANCE
TRANSPORTS FOR ESRD BENEFICIARIES.
Section 1834(l) of the Social Security Act (42 U.S.C. 1395m(l)) is
amended by adding at the end the following new paragraph:
``(15) Payment adjustment for non-emergency ambulance
transports for esrd beneficiaries.--The fee schedule amount
otherwise applicable under the preceding provisions of this
subsection shall be reduced by 10 percent for ambulance services
furnished on or after October 1, 2013, consisting of non-emergency
basic life support services involving transport of an individual
with end-stage renal disease for renal dialysis services (as
described in section 1881(b)(14)(B)) furnished other than on an
emergency basis by a provider of services or a renal dialysis
facility.''.
SEC. 638. REMOVING OBSTACLES TO COLLECTION OF OVERPAYMENTS.
(a) In General.--The last sentence of subsections (b) and (c) of
section 1870 of the Social Security Act (42 U.S.C. 1395gg) are each
amended--
(1) by striking ``third year'' and inserting ``fifth year'';
and
(2) by striking ``three-year'' and inserting ``five-year''.
(b) Effective Date.--The amendments made by subsection (a) shall
take effect on the date of the enactment of this Act.
SEC. 639. MEDICARE ADVANTAGE CODING INTENSITY ADJUSTMENT.
Section 1853(a)(1)(C)(ii)(III) of the Social Security Act (42
U.S.C. 1395w-23(a)(1)(C)(ii)(III)) is amended--
(1) by striking ``1.3 percentage points'' and inserting ``1.5
percentage points''; and
(2) by striking ``5.7 percent'' and inserting ``5.9 percent''.
SEC. 640. ELIMINATION OF ALL FUNDING FOR THE MEDICARE IMPROVEMENT
FUND.
Section 1898(b)(1) of the Social Security Act (42 U.S.C.
1395iii(b)(1)) is amended by striking subparagraphs (A), (B), and (C)
and inserting the following new subparagraphs:
``(A) fiscal year 2014, $0; and
``(B) fiscal year 2015, $0.''.
SEC. 641. REBASING OF STATE DSH ALLOTMENTS.
Section 1923(f)(8) of the Social Security Act (42 U.S.C. 1396r-
4(f)(8)) is amended to read as follows:
``(8) Special rules for calculating dsh allotments for certain
fiscal years.--
``(A) Fiscal year 2021.--Only with respect to fiscal year
2021, the DSH allotment for a State, in lieu of the amount
determined under paragraph (3) for the State for that year,
shall be equal to the DSH allotment for the State as reduced
under paragraph (7) for fiscal year 2020, increased, subject to
subparagraphs (B) and (C) of paragraph (3), and paragraph (5),
by the percentage change in the consumer price index for all
urban consumers (all items; U.S. city average), for fiscal year
2020.
``(B) Fiscal year 2022.--Only with respect to fiscal year
2022, the DSH allotment for a State, in lieu of the amount
determined under paragraph (3) for the State for that year,
shall be equal to the DSH allotment for the State for fiscal
year 2021, as determined under subparagraph (A), increased,
subject to subparagraphs (B) and (C) of paragraph (3), and
paragraph (5), by the percentage change in the consumer price
index for all urban consumers (all items; U.S. city average),
for fiscal year 2021.
``(C) Subsequent fiscal years.--The DSH allotment for a
State for fiscal years after fiscal year 2022 shall be
calculated under paragraph (3) without regard to this paragraph
and paragraph (7).''.
SEC. 642. REPEAL OF CLASS PROGRAM.
(a) Repeal.--Title XXXII of the Public Health Service Act (42
U.S.C. 300ll et seq.; relating to the CLASS program) is repealed.
(b) Conforming Changes.--
(1) Title VIII of the Patient Protection and Affordable Care
Act (Public Law 111-148; 124 Stat. 119, 846-847) is repealed.
(2) Section 1902(a) of the Social Security Act (42 U.S.C.
1396a(a)) is amended--
(A) by striking paragraphs (81) and (82);
(B) in paragraph (80), by inserting ``and'' at the end; and
(C) by redesignating paragraph (83) as paragraph (81).
(3) Paragraphs (2) and (3) of section 6021(d) of the Deficit
Reduction Act of 2005 (42 U.S.C. 1396p note) are amended to read as
such paragraphs were in effect on the day before the date of the
enactment of section 8002(d) of the Patient Protection and
Affordable Care Act (Public Law 111-148). Of the funds appropriated
by paragraph (3) of such section 6021(d), as amended by the Patient
Protection and Affordable Care Act, the unobligated balance is
rescinded.
SEC. 643. COMMISSION ON LONG-TERM CARE.
(a) Establishment.--There is established a commission to be known
as the Commission on Long-Term Care (referred to in this section as the
``Commission'').
(b) Duties.--
(1) In general.--The Commission shall develop a plan for the
establishment, implementation, and financing of a comprehensive,
coordinated, and high-quality system that ensures the availability
of long-term services and supports for individuals in need of such
services and supports, including elderly individuals, individuals
with substantial cognitive or functional limitations, other
individuals who require assistance to perform activities of daily
living, and individuals desiring to plan for future long-term care
needs.
(2) Existing health care programs.--For purposes of developing
the plan described in paragraph (1), the Commission shall provide
recommendations for--
(A) addressing the interaction of a long-term services and
support system with existing programs for long-term services
and supports, including the Medicare program under title XVIII
of the Social Security Act (42 U.S.C. 1395 et seq.) and the
Medicaid program under title XIX of the Social Security Act (42
U.S.C. 1396 et seq.), and private long-term care insurance;
(B) improvements to such health care programs that are
necessary for ensuring the availability of long-term services
and supports; and
(C) issues related to workers who provide long-term
services and supports, including--
(i) whether the number of such workers is adequate to
provide long-term services and supports to individuals with
long-term care needs;
(ii) workforce development necessary to deliver high-
quality services to such individuals;
(iii) development of entities that have the capacity to
serve as employers and fiscal agents for workers who
provide long-term services and supports in the homes of
such individuals; and
(iv) addressing gaps in Federal and State
infrastructure that prevent delivery of high-quality long
term services and supports to such individuals.
(3) Additional considerations.--For purposes of developing the
plan described in paragraph (1), the Commission shall take into
account projected demographic changes and trends in the population
of the United States, as well as the potential for development of
new technologies, delivery systems, or other mechanisms to improve
the availability and quality of long-term services and supports.
(4) Consultation.--For purposes of developing the plan
described in paragraph (1), the Commission shall consult with the
Medicare Payment Advisory Commission, the Medicaid and CHIP Payment
and Access Commission, the National Council on Disability, and
relevant consumer groups.
(c) Membership.--
(1) In general.--The Commission shall be composed of 15
members, to be appointed not later than 30 days after the date of
enactment of this Act, as follows:
(A) The President of the United States shall appoint 3
members.
(B) The majority leader of the Senate shall appoint 3
members.
(C) The minority leader of the Senate shall appoint 3
members.
(D) The Speaker of the House of Representatives shall
appoint 3 members.
(E) The minority leader of the House of Representatives
shall appoint 3 members.
(2) Representation.--The membership of the Commission shall
include individuals who--
(A) represent the interests of--
(i) consumers of long-term services and supports and
related insurance products, as well as their
representatives;
(ii) older adults;
(iii) individuals with cognitive or functional
limitations;
(iv) family caregivers for individuals described in
clause (i), (ii), or (iii);
(v) the health care workforce who directly provide
long-term services and supports;
(vi) private long-term care insurance providers;
(vii) employers;
(viii) State insurance departments; and
(ix) State Medicaid agencies;
(B) have demonstrated experience in dealing with issues
related to long-term services and supports, health care policy,
and public and private insurance; and
(C) represent the health care interests and needs of a
variety of geographic areas and demographic groups.
(3) Chairman and vice-chairman.--The Commission shall elect a
chairman and vice chairman from among its members.
(4) Vacancies.--Any vacancy in the membership of the Commission
shall be filled in the manner in which the original appointment was
made and shall not affect the power of the remaining members to
execute the duties of the Commission.
(5) Quorum.--A quorum shall consist of 8 members of the
Commission, except that 4 members may conduct a hearing under
subsection (e)(1).
(6) Meetings.--The Commission shall meet at the call of its
chairman or a majority of its members.
(7) Compensation and reimbursement of expenses.--
(A) In general.--To enable the Commission to exercise its
powers, functions, and duties, there are authorized to be
disbursed by the Senate the actual and necessary expenses of
the Commission approved by the chairman and vice chairman,
subject to subparagraph (B) and the rules and regulations of
the Senate.
(B) Members.--Members of the Commission are not entitled to
receive compensation for service on the Commission. Members may
be reimbursed for travel, subsistence, and other necessary
expenses incurred in carrying out the duties of the Commission.
(d) Staff and Ethical Standards.--
(1) Staff.--The chairman and vice chairman of the Commission
may jointly appoint and fix the compensation of staff as they deem
necessary, within the guidelines for employees of the Senate and
following all applicable rules and employment requirements of the
Senate.
(2) Ethical standards.--Members of the Commission who serve in
the House of Representatives shall be governed by the ethics rules
and requirements of the House. Members of the Senate who serve on
the Commission and staff of the Commission shall comply with the
ethics rules of the Senate.
(e) Powers.--
(1) Hearings and other activities.--For the purpose of carrying
out its duties, the Commission may hold such hearings and undertake
such other activities as the Commission determines to be necessary
to carry out its duties.
(2) Studies by general accounting office.--Upon the request of
the Commission, the Comptroller General of the United States shall
conduct such studies or investigations as the Commission determines
to be necessary to carry out its duties.
(3) Cost estimates by congressional budget office.--Upon the
request of the Commission, the Director of the Congressional Budget
Office shall provide to the Commission such cost estimates as the
Commission determines to be necessary to carry out its duties.
(4) Detail of federal employees.--Upon the request of the
Commission, the head of any Federal agency is authorized to detail,
without reimbursement, any of the personnel of such agency to the
Commission to assist the Commission in carrying out its duties. Any
such detail shall not interrupt or otherwise affect the civil
service status or privileges of the Federal employee.
(5) Technical assistance.--Upon the request of the Commission,
the head of a Federal agency shall provide such technical
assistance to the Commission as the Commission determines to be
necessary to carry out its duties.
(6) Use of mails.--The Commission may use the United States
mails in the same manner and under the same conditions as Federal
agencies.
(7) Obtaining information.--The Commission may secure directly
from any Federal agency information necessary to enable it to carry
out its duties, if the information may be disclosed under section
552 of title 5, United States Code. Upon request of the Chairman of
the Commission, the head of such agency shall furnish such
information to the Commission.
(8) Administrative support services.--Upon the request of the
Commission, the Administrator of General Services shall provide to
the Commission on a reimbursable basis such administrative support
services as the Commission may request.
(f) Commission Consideration.--
(1) Approval of report and legislative language.--
(A) In general.--Not later than 6 months after appointment
of the members of the Commission (as described in subsection
(c)(1)), the Commission shall vote on a comprehensive and
detailed report based on the long-term care plan described in
subsection (b)(1) that contains any recommendations or
proposals for legislative or administrative action as the
Commission deems appropriate, including proposed legislative
language to carry out the recommendations or proposals
(referred to in this section as the ``Commission bill'').
(B) Approval by majority of members.--The Commission bill
shall require the approval of a majority of the members of the
Commission.
(2) Transmission of commission bill.--
(A) In general.--If the Commission bill is approved by the
Commission pursuant to paragraph (1), then not later than 10
days after such approval, the Commission shall submit the
Commission bill to the President, the Vice President, the
Speaker of the House of Representatives, and the majority and
minority Leaders of each House on Congress.
(B) Commission bill to be made public.--Upon the approval
or disapproval of the Commission bill pursuant to paragraph
(1), the Commission shall promptly make such proposal, and a
record of the vote, available to the public.
(g) Termination.--The Commission shall terminate 30 days after the
vote described in subsection (f)(1).
(h) Consideration of Commission Recommendations.--If approved by
the majority required by subsection (f)(1), the Commission bill that
has been submitted pursuant to subsection (f)(2)(A) shall be introduced
in the Senate (by request) on the next day on which the Senate is in
session by the majority leader of the Senate or by a Member of the
Senate designated by the majority leader of the Senate and shall be
introduced in the House of Representatives (by request) on the next
legislative day by the majority leader of the House or by a member of
the House designated by the majority leader of the House.
SEC. 644. CONSUMER OPERATED AND ORIENTED PLAN PROGRAM CONTINGENCY
FUND.
(a) Establishment.--The Secretary of Health and Human Services
shall establish a fund to be used to provide assistance and oversight
to qualified nonprofit health insurance issuers that have been awarded
loans or grants under section 1322 of the Patient Protection and
Affordable Care Act (42 U.S.C. 18042) prior to the date of enactment of
this Act.
(b) Transfer and Rescission.--
(1) Transfer.--From the unobligated balance of funds
appropriated under section 1322(g) of the Patient Protection and
Affordable Care Act (42 U.S.C. 18042(g)), 10 percent of such sums
are hereby transferred to the fund established under subsection (a)
to remain available until expended.
(2) Rescission.--Except as provided for in paragraph (1),
amounts appropriated under section 1322(g) of the Patient
Protection and Affordable Care Act (42 U.S.C. 18042(g)) that are
unobligated as of the date of enactment of this Act are rescinded.
TITLE VII--EXTENSION OF AGRICULTURAL PROGRAMS
SEC. 701. 1-YEAR EXTENSION OF AGRICULTURAL PROGRAMS.
(a) Extension.--Except as otherwise provided in this section and
amendments made by this section and notwithstanding any other provision
of law, the authorities provided by each provision of the Food,
Conservation, and Energy Act of 2008 (Public Law 110-246; 122 Stat.
1651) and each amendment made by that Act (and for mandatory programs
at such funding levels), as in effect on September 30, 2012, shall
continue, and the Secretary of Agriculture shall carry out the
authorities, until the later of--
(1) September 30, 2013; or
(2) the date specified in the provision of that Act or
amendment made by that Act.
(b) Commodity Programs.--
(1) In general.--The terms and conditions applicable to a
covered commodity or loan commodity (as those terms are defined in
section 1001 of the Food, Conservation, and Energy Act of 2008 (7
U.S.C. 8702)) or to peanuts, sugarcane, or sugar beets for the 2012
crop year pursuant to title I of that Act (7 U.S.C. 8702 et seq.)
and each amendment made by that title shall be applicable to the
2013 crop year for that covered commodity, loan commodity, peanuts,
sugarcane, or sugar beets.
(2) Milk.--
(A) In general.--Notwithstanding subsection (a), the
Secretary of Agriculture shall carry out the dairy product
price support program under section 1501 of the Food,
Conservation, and Energy Act of 2008 (7 U.S.C. 8771) through
December 31, 2013.
(B) Milk income loss contract program.--Section 1506 of the
Food, Conservation, and Energy Act of 2008 (7 U.S.C. 8773) is
amended by striking ``2012'' each place it appears in
subsections (c)(3), (d)(1), (d)(2), (e)(2)(A), (g), and (h)(1)
and inserting ``2013''.
(3) Suspension of permanent price support authorities.--The
provisions of law specified in subsections (a) through (c) of
section 1602 of the Food, Conservation, and Energy Act of 2008 (7
U.S.C. 8782) shall be suspended--
(A) for the 2013 crop or production year of a covered
commodity (as that term is defined in section 1001 of that Act
(7 U.S.C. 8702)), peanuts, sugarcane, and sugar, as
appropriate; and
(B) in the case of milk, through December 31, 2013.
(c) Conservation Programs.--
(1) Conservation reserve.--Section 1231(d) of the Food Security
Act of 1985 (16 U.S.C. 3831(d)) is amended in the second sentence
by striking ``and 2012'' and inserting ``2012, and 2013''.
(2) Voluntary public access.--Section 1240R of the Food
Security Act of 1985 (16 U.S.C. 3839bb-5) is amended by striking
subsection (f) and inserting the following:
``(f) Funding.--
``(1) Fiscal years 2009 through 2012.--Of the funds of the
Commodity Credit Corporation, the Secretary shall use to carry out
this section, to the maximum extent practicable, $50,000,000 for
the period of fiscal years 2009 through 2012.
``(2) Authorization of appropriations.--There is authorized to
be appropriated to carry out this section $10,000,000 for fiscal
year 2013.''.
(d) Supplemental Nutrition Assistance Program.--
(1) Employment and training program.--Section 16(h)(1)(A) of
the Food and Nutrition Act of 2008 (7 U.S.C. 2025(h)(1)(A)) is
amended by inserting ``, except that for fiscal year 2013, the
amount shall be $79,000,000'' before the period at the end.
(2) Nutrition education.--Section 28(d)(1) of the Food and
Nutrition Act of 2008 (7 U.S.C. 2036a(d)(1)) is amended--
(A) in subparagraph (A), by striking ``and'' after the
semicolon at the end; and
(B) by striking subparagraph (B) and inserting the
following:
``(B) for fiscal year 2012, $388,000,000;
``(C) for fiscal year 2013, $285,000,000;
``(D) for fiscal year 2014, $401,000,000;
``(E) for fiscal year 2015, $407,000,000; and
``(F) for fiscal year 2016 and each subsequent fiscal year,
the applicable amount during the preceding fiscal year, as
adjusted to reflect any increases for the 12-month period
ending the preceding June 30 in the Consumer Price Index for
All Urban Consumers published by the Bureau of Labor Statistics
of the Department of Labor.''.
(e) Research Programs.--
(1) Organic agriculture research and extension initiative.--
Section 1672B(f) of the Food, Agriculture, Conservation, and Trade
Act of 1990 (7 U.S.C. 5925b(f)) is amended--
(A) in the heading of paragraph (1), by striking ``In
general'' and inserting ``Mandatory funding for fiscal years
2009 through 2012'';
(B) in the heading of paragraph (2), by striking
``Additional funding'' and inserting ``Discretionary funding
for fiscal years 2009 through 2012''; and
(C) by adding at the end the following:
``(3) Fiscal year 2013.--There is authorized to be appropriated
to carry out this section $25,000,000 for fiscal year 2013.''.
(2) Specialty crop research initiative.--Section 412(h) of the
Agricultural Research, Extension, and Education Reform Act of 1998
(7 U.S.C. 7632(h)) is amended--
(A) in the heading of paragraph (1), by striking ``In
general'' and inserting ``Mandatory funding for fiscal years
2008 through 2012'';
(B) in the heading of paragraph (2), by inserting ``for
fiscal years 2008 through 2012'' after ``Appropriations'';
(C) by redesignating paragraphs (3) and (4) as paragraphs
(4) and (5), respectively; and
(D) by inserting after paragraph (2) the following:
``(3) Fiscal year 2013.--There is authorized to be appropriated
to carry out this section $100,000,000 for fiscal year 2013.''.
(3) Beginning farmer and rancher development program.--Section
7405(h) of the Farm Security and Rural Investment Act of 2002 (7
U.S.C. 3319f(h)) is amended--
(A) in the heading of paragraph (1), by striking ``In
general'' and inserting ``Mandatory funding for fiscal years
2009 through 2012'';
(B) in the heading of paragraph (2), by inserting ``for
fiscal years 2008 through 2012'' after ``Appropriations''; and
(C) by adding at the end the following:
``(3) Fiscal year 2013.--There is authorized to be appropriated
to carry out this section $30,000,000 for fiscal year 2013.''.
(f) Energy Programs.--
(1) Biobased markets program.--Section 9002(h) of the Farm
Security and Rural Investment Act of 2002 (7 U.S.C. 8102(h)) is
amended in paragraph (2) by striking ``2012'' and inserting
``2013''.
(2) Biorefinery assistance.--Section 9003(h)(2) of the Farm
Security and Rural Investment Act of 2002 (7 U.S.C. 8103(h)(2)) is
amended by striking ``2012'' and inserting ``2013''.
(3) Repowering assistance.--Section 9004(d)(2) of the Farm
Security and Rural Investment Act of 2002 (7 U.S.C. 8104(d)(2)) is
amended by striking ``2012'' and inserting ``2013''.
(4) Bioenergy program for advanced biofuels.--Section
9005(g)(2) of the Farm Security and Rural Investment Act of 2002 (7
U.S.C. 8105(g)(2)) is amended by striking ``2012'' and inserting
``2013''.
(5) Biodiesel fuel education program.--Section 9006 of the Farm
Security and Rural Investment Act of 2002 (7 U.S.C. 8106) is
amended by striking subsection (d) and inserting the following:
``(d) Funding.--
``(1) Fiscal years 2009 through 2012.--Of the funds of the
Commodity Credit Corporation, the Secretary shall use to carry out
this section $1,000,000 for each of fiscal years 2008 through 2012.
``(2) Authorization of appropriations.--There is authorized to
be appropriated to carry out this section $1,000,000 for fiscal
year 2013.''.
(6) Rural energy for america program.--Section 9007(g)(3) of
the Farm Security and Rural Investment Act of 2002 (7 U.S.C.
8107(g)(3)) is amended by striking ``2012'' and inserting ``2013''.
(7) Biomass research and development.--Section 9008(h)(2) of
the Farm Security and Rural Investment Act of 2002 (7 U.S.C.
8108(h)(2)) is amended by striking ``2012'' and inserting ``2013''.
(8) Rural energy self-sufficiency initiative.--Section 9009(d)
of the Farm Security and Rural Investment Act of 2002 (7 U.S.C.
8109(d)) is amended by striking ``2012'' and inserting ``2013''.
(9) Feedstock flexibility program for bioenergy producers.--
Section 9010(b) of the Farm Security and Rural Investment Act of
2002 (7 U.S.C. 8110(b)) is amended in paragraphs (1)(A) and (2)(A)
by striking ``2012'' each place it appears and inserting ``2013''.
(10) Biomass crop assistance program.--Section 9011(f) of the
Farm Security and Rural Investment Act of 2002 (7 U.S.C. 8111(f))
is amended--
(A) by striking ``(f) Funding.--Of the funds'' and
inserting ``(f) Funding.--
``(1) Fiscal years 2008 through 2012.--Of the funds''; and
(B) adding at the end the following:
``(2) Fiscal year 2013.--
``(A) In general.--There is authorized to be appropriated
to carry out this section $20,000,000 for fiscal year 2013.
``(B) Multiyear contracts.--For each multiyear contract
entered into by the Secretary during a fiscal year under this
paragraph, the Secretary shall ensure that sufficient funds are
obligated from the amounts appropriated for that fiscal year to
fully cover all payments required by the contract for all years
of the contract.''.
(11) Forest biomass for energy.--Section 9012(d) of the Farm
Security and Rural Investment Act of 2002 (7 U.S.C. 8112(d)) is
amended by striking ``2012'' and inserting ``2013''.
(12) Community wood energy program.--Section 9013(e) of the
Farm Security and Rural Investment Act of 2002 (7 U.S.C. 8113(e))
is amended by striking ``2012'' and inserting ``2013''.
(g) Horticulture and Organic Agriculture Programs.--
(1) Farmers market promotion program.--Section 6(e) of the
Farmer-to-Consumer Direct Marketing Act of 1976 (7 U.S.C. 3005(e))
is amended--
(A) in the heading of paragraph (1), by striking ``In
general'' and inserting ``Fiscal years 2008 through 2012'';
(B) by redesignating paragraphs (2), (3), and (4) as
paragraphs (3), (4), and (5), respectively;
(C) by inserting after paragraph (1) the following:
``(2) Fiscal year 2013.--There is authorized to be appropriated
to carry out this section $10,000,000 for fiscal year 2013.'';
(D) in paragraph (3) (as so redesignated), by striking
``paragraph (1)'' and inserting ``paragraph (1) or (2)''; and
(E) in paragraph (5) (as so redesignated), by striking
``paragraph (2)'' and inserting ``paragraph (3)''.
(2) National clean plant network.--Section 10202(e) of the
Food, Conservation, and Energy Act of 2008 (7 U.S.C. 7761(e)) is
amended--
(A) by striking ``Of the funds'' and inserting the
following:
``(1) Fiscal years 2009 through 2012.--Of the funds''; and
(B) by adding at the end the following:
``(2) Fiscal year 2013.--There is authorized to be appropriated
to carry out the Program $5,000,000 for fiscal year 2013.''.
(3) National organic certification cost-share program.--Section
10606 of the Farm Security and Rural Investment Act of 2002 (7
U.S.C. 6523) is amended--
(A) in subsection (a), by striking ``Of funds of the
Commodity Credit Corporation, the Secretary of Agriculture
(acting through the Agricultural Marketing Service) shall use
$22,000,000 for fiscal year 2008, to remain available until
expended, to'' and inserting ``The Secretary of Agriculture
(acting through the Agricultural Marketing Service) shall'';
and
(B) by adding at the end the following:
``(d) Funding.--
``(1) Mandatory funding for fiscal years 2008 through 2012.--Of
the funds of the Commodity Credit Corporation, the Secretary shall
make available to carry out this section $22,000,000 for the period
of fiscal years 2008 through 2012.
``(2) Fiscal year 2013.--There is authorized to be appropriated
to carry out this section $22,000,000 for fiscal year 2013, to
remain available until expended.''.
(4) Organic production and market data initiatives.--Section
7407(d) of the Farm Security and Rural Investment Act of 2002 (7
U.S.C. 5925c(d)) is amended--
(A) in the heading of paragraph (1), by striking ``In
general'' and inserting ``Mandatory funding through fiscal year
2012'';
(B) in the heading of paragraph (2), by striking
``Additional funding'' and inserting ``Discretionary funding
for fiscal years 2008 through 2012''; and
(C) by adding at the end the following:
``(3) Fiscal year 2013.--There is authorized to be appropriated
to carry out this section $5,000,000, to remain available until
expended.''.
(h) Outreach and Technical Assistance for Socially Disadvantaged
Farmers or Ranchers.--Section 2501(a)(4) of the Food, Agriculture,
Conservation, and Trade Act of 1990 (7 U.S.C. 2279(a)(4)) is amended--
(1) in the heading of subparagraph (A), by striking ``In
general'' and inserting ``Fiscal years 2009 through 2012'';
(2) by redesignating subparagraphs (B) and (C) as subparagraphs
(C) and (D), respectively;
(3) by inserting after subparagraph (A) the following:
``(B) Fiscal year 2013.--There is authorized to be
appropriated to carry out this section $20,000,000 for fiscal
year 2013.'';
(4) in subparagraph (C) (as so redesignated), by striking
``subparagraph (A)'' and inserting ``subparagraph (A) or (B)''; and
(5) in subparagraph (D) (as so redesignated), by striking
``subparagraph (A)'' and inserting ``subparagraph (A) or (B)''.
(i) Exceptions.--
(1) In general.--Subsection (a) does not apply with respect to
mandatory funding provided by programs authorized by provisions of
law amended by subsections (d) through (h).
(2) Conservation.--Subsection (a) does not apply with respect
to the programs specified in paragraphs (3)(B), (4), (6), and (7)
of section 1241(a) of the Food Security Act of 1985 (16 U.S.C.
3841(a)), relating to the conservation stewardship program,
farmland protection program, environmental quality incentives
program, and wildlife habitat incentives program, for which program
authority was extended through fiscal year 2014 by section 716 of
Public Law 112-55 (125 Stat. 582).
(3) Trade.--Subsection (a) does not apply with respect to the
following provisions of law:
(A) Section 3206 of the Food, Conservation, and Energy Act
of 2008 (7 U.S.C. 1726c) relating to the use of Commodity
Credit Corporation funds to support local and regional food aid
procurement projects.
(B) Section 3107(l)(1) of the Farm Security and Rural
Investment Act of 2002 (7 U.S.C. 1736o-1(l)(1)) relating to the
use of Commodity Credit Corporation funds to carry out the
McGovern-Dole International Food for Education and Child
Nutrition Program.
(4) Survey of foods purchased by school food authorities.--
Subsection (a) does not apply with respect to section 4307 of the
Food, Conservation, and Energy Act of 2008 (Public Law 110-246; 122
Stat. 1893) relating to the use of Commodity Credit Corporation
funds for a survey and report regarding foods purchased by school
food authorities.
(5) Rural development.--Subsection (a) does not apply with
respect to the following provisions of law:
(A) Section 379E(d)(1) of the Consolidated Farm and Rural
Development Act (7 U.S.C. 2008s(d)(1)), relating to funding of
the rural microentrepreneur assistance program.
(B) Section 6029 of the Food, Conservation, and Energy Act
of 2008 (Public Law 110-246; 122 Stat. 1955) relating to
funding of pending rural development loan and grant
applications.
(C) Section 231(b)(7)(A) of the Agricultural Risk
Protection Act of 2000 (7 U.S.C. 1632a(b)(7)(A)), relating to
funding of value-added agricultural market development program
grants.
(D) Section 375(e)(6)(B) of the Consolidated Farm and Rural
Development Act (7 U.S.C. 2008j(e)(6)(B)) relating to the use
of Commodity Credit Corporation funds for the National Sheep
Industry Improvement Center.
(6) Market loss assistance for asparagus producers.--Subsection
(a) does not apply with respect to section 10404(d) of the Food,
Conservation, and Energy Act of 2008 (Public Law 110-246; 122 Stat.
2112).
(7) Supplemental agricultural disaster assistance.--Subsection
(a) does not apply with respect to section 531 of the Federal Crop
Insurance Act (7 U.S.C. 1531) and title IX of the Trade Act of 1974
(19 U.S.C. 2497 et seq.) relating to the provision of supplemental
agricultural disaster assistance.
(8) Pigford claims.--Subsection (a) does not apply with respect
to section 14012 of the Food, Conservation, and Energy Act of 2008
(Public Law 110-246; 122 Stat. 2209) relating to determination on
the merits of Pigford claims.
(9) Heartland, habitat, harvest, and horticulture act of
2008.--Subsection (a) does not apply with respect to title XV of
the Food, Conservation, and Energy Act of 2008 (Public Law 110-246;
122 Stat. 2246), and amendments made by that title, relating to the
provision of supplemental agricultural disaster assistance under
title IX of the Trade Act of 1974 (19 U.S.C. 2497 et seq.), certain
revenue and tax provisions, and certain trade benefits and other
matters.
(j) Effective Date.--Except as otherwise provided in this section,
this section and the amendments made by this section take effect on the
earlier of--
(1) the date of the enactment of this Act; or
(2) September 30, 2012.
SEC. 702. SUPPLEMENTAL AGRICULTURAL DISASTER ASSISTANCE.
(a) In General.--Section 531 of the Federal Crop Insurance Act (7
U.S.C. 1531) is amended--
(1) in subsection (a)(5)--
(A) in the matter preceding clause (i), by striking the
first ``under''; and
(B) by redesignating clauses (i) through (iii) as
subparagraphs (A), (B), and (C), respectively, and indenting
appropriately;
(2) in subsection (c)--
(A) in paragraph (1), by striking ``use such sums as are
necessary from the Trust Fund to''; and
(B) by adding at the end the following:
``(3) Authorization of appropriations.--There is authorized to
be appropriated to carry out this subsection $80,000,000 for each
of fiscal years 2012 and 2013.'';
(3) in subsection (d)--
(A) in paragraph (2), by striking ``use such sums as are
necessary from the Trust Fund to''; and
(B) by adding at the end the following:
``(7) Authorization of appropriations.--There is authorized to
be appropriated to carry out this subsection $400,000,000 for each
of fiscal years 2012 and 2013.'';
(4) in subsection (e)--
(A) in paragraph (1), by striking ``use up to $50,000,000
per year from the Trust Fund to''; and
(B) by adding at the end the following:
``(4) Authorization of appropriations.--There is authorized to
be appropriated to carry out this subsection $50,000,000 for each
of fiscal years 2012 and 2013.'';
(5) in subsection (f)--
(A) in paragraph (2)(A), by striking ``use such sums as are
necessary from the Trust Fund to''; and
(B) by adding at the end the following:
``(5) Authorization of appropriations.--There is authorized to
be appropriated to carry out this subsection $20,000,000 for each
of fiscal years 2012 and 2013.''; and
(6) in subsection (i), by inserting ``or, in the case of
subsections (c) through (f), September 30, 2013'' after ``2011,''.
(b) Effective Date.--The amendments made by subsection (a) shall
take effect on October 1, 2012.
TITLE VIII--MISCELLANEOUS PROVISIONS
SEC. 801. STRATEGIC DELIVERY SYSTEMS.
(a) In General.--Paragraph 3 of section 495(c) of title 10, United
States Code,, as added by section 1035 of the National Defense
Authorization Act for Fiscal Year 2013, is amended--
(1) by striking ``that'' before ``the Russian Federation'' and
inserting ``whether''; and
(2) by inserting ``strategic'' before ``arms control
obligations''.
(b) Effective Date.--The amendments made by subsection (a) shall
take effect as if included in the enactment of the National Defense
Authorization Act for Fiscal Year 2013.
SEC. 802. NO COST OF LIVING ADJUSTMENT IN PAY OF MEMBERS OF
CONGRESS.
Notwithstanding any other provision of law, no adjustment shall be
made under section 601(a) of the Legislative Reorganization Act of 1946
(2 U.S.C. 31) (relating to cost of living adjustments for Members of
Congress) during fiscal year 2013.
TITLE IX--BUDGET PROVISIONS
Subtitle A--Modifications of Sequestration
SEC. 901. TREATMENT OF SEQUESTER.
(a) Adjustment.--Section 251A(3) of the Balanced Budget and
Emergency Deficit Control Act of 1985 is amended--
(1) in subparagraph (C), by striking ``and'' after the
semicolon;
(2) in subparagraph (D), by striking the period and inserting``
; and''; and
(3) by inserting at the end the following:
``(E) for fiscal year 2013, reducing the amount calculated
under subparagraphs (A) through (D) by $24,000,000,000.''.
(b) After Session Sequester.--Notwithstanding any other provision
of law, the fiscal year 2013 spending reductions required by section
251(a)(1) of the Balanced Budget and Emergency Deficit Control Act of
1985 shall be evaluated and implemented on March 27, 2013.
(c) Postponement of Budget Control Act Sequester for Fiscal Year
2013.--Section 251A of the Balanced Budget and Emergency Deficit
Control Act of 1985 is amended--
(1) in paragraph (4), by striking ``January 2, 2013'' and
inserting ``March 1, 2013''; and
(2) in paragraph (7)(A), by striking ``January 2, 2013'' and
inserting ``March 1, 2013''.
(d) Additional Adjustments.--
(1) Section 251.--Paragraphs (2) and (3) of section 251(c) of
the Balanced Budget and Emergency Deficit Control Act of 1985 are
amended to read as follows:
``(2) for fiscal year 2013--
``(A) for the security category, as defined in section
250(c)(4)(B), $684,000,000,000 in budget authority; and
``(B) for the nonsecurity category, as defined in section
250(c)(4)(A), $359,000,000,000 in budget authority;
``(3) for fiscal year 2014--
``(A) for the security category, $552,000,000,000 in budget
authority; and
``(B) for the nonsecurity category, $506,000,000,000 in
budget authority;''.
(e) 2013 Sequester.--On March 1, 2013, the President shall order a
sequestration for fiscal year 2013 pursuant to section 251A of the
Balanced Budget and Emergency Deficit Control Act of 1985, as amended
by this section, pursuant to which, only for the purposes of the
calculation in sections 251A(5)(A), 251A(6)(A), and 251A(7)(A), section
251(c)(2) shall be applied as if it read as follows:
``(2) For fiscal year 2013--
``(A) for the security category, $544,000,000,000 in budget
authority; and
``(B) for the nonsecurity category, $499,000,000,000 in
budget authority;''.
SEC. 902. AMOUNTS IN APPLICABLE RETIREMENT PLANS MAY BE TRANSFERRED
TO DESIGNATED ROTH ACCOUNTS WITHOUT DISTRIBUTION.
(a) In General.--Section 402A(c)(4) is amended by adding at the end
the following:
``(E) Special rule for certain transfers.--In the case of
an applicable retirement plan which includes a qualified Roth
contribution program--
``(i) the plan may allow an individual to elect to have
the plan transfer any amount not otherwise distributable
under the plan to a designated Roth account maintained for
the benefit of the individual,
``(ii) such transfer shall be treated as a distribution
to which this paragraph applies which was contributed in a
qualified rollover contribution (within the meaning of
section 408A(e)) to such account, and
``(iii) the plan shall not be treated as violating the
provisions of section 401(k)(2)(B)(i), 403(b)(7)(A)(i),
403(b)(11), or 457(d)(1)(A), or of section 8433 of title 5,
United States Code, solely by reason of such transfer.''.
(b) Effective Date.--The amendment made by this section shall apply
to transfers after December 31, 2012, in taxable years ending after
such date.
Subtitle B--Budgetary Effects
SEC. 911. BUDGETARY EFFECTS.
(a) PAYGO Scorecard.--The budgetary effects of this Act shall not
be entered on either PAYGO scorecard maintained pursuant to section
4(d) of the Statutory Pay-As-You-Go Act of 2010.
(b) Senate PAYGO Scorecard.--The budgetary effects of this Act
shall not be entered on any PAYGO scorecard maintained for purposes of
section 201 of S. Con. Res. 21 (110th Congress).
Speaker of the House of Representatives.
Vice President of the United States and
President of the Senate.