[112th Congress Public Law 240]
[From the U.S. Government Printing Office]
[[Page 126 STAT. 2313]]
Public Law 112-240
112th Congress
An Act
Entitled the ``American Taxpayer Relief Act of 2012''. <<NOTE: Jan. 2,
2013 - [H.R. 8]>>
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled, <<NOTE: American
Taxpayer Relief Act of 2012. 26 USC 1 note.>>
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.
[[Page 126 STAT. 2314]]
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.
[[Page 126 STAT. 2315]]
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 <<NOTE: 26 USC 1 note.>> 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 <<NOTE: 26 USC 121 note.>> section 304.
[[Page 126 STAT. 2316]]
(3) <<NOTE: Applicability. 26 USC 1 note.>> 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 <<NOTE: 26 USC 1.>> 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) <<NOTE: Definition.>> 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.--
[[Page 126 STAT. 2317]]
(A) Overall limitation on itemized deductions.--
Section 68 <<NOTE: 26 USC 68.>> is amended--
(i) by striking subsection (b) and inserting
the following:
``(b) Applicable Amount.--
``(1) <<NOTE: Definition.>> 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) <<NOTE: 26 USC 1 note.>> Effective date.--The
amendments made by this subsection shall apply to taxable years
beginning after December 31, 2012.
(c) Modifications of Estate Tax.--
[[Page 126 STAT. 2318]]
(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 <<NOTE: 26 USC 2001.>> 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) <<NOTE: 26 USC 2001 note. Applicability.>> 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 <<NOTE: 26 USC 1
note.>> 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),''.
[[Page 126 STAT. 2319]]
(2) Minimum tax.--Paragraph (3) of <<NOTE: 26 USC
55.>> 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) <<NOTE: Applicability. 26 USC 1 note.>> 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 <<NOTE: 26 USC 25A note.>> 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
[[Page 126 STAT. 2320]]
(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 <<NOTE: 26 USC 6409.>> is amended to read as follows:
``SEC. 6409. REFUNDS DISREGARDED IN THE ADMINISTRATION OF FEDERAL
PROGRAMS AND FEDERALLY ASSISTED
PROGRAMS.
``Notwithstanding <<NOTE: Time period.>> 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) <<NOTE: Applicability. 26 USC 24 note.>> 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).
[[Page 126 STAT. 2321]]
``(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) <<NOTE: 26
USC 55.>> 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)''.
[[Page 126 STAT. 2322]]
(C) Credit for interest on certain home mortgages.--
Section 25(e)(1)(C) is amended to read as follows:
``(C) <<NOTE: 26 USC 25.>> 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
[[Page 126 STAT. 2323]]
succeeding taxable year and added to the credit allowable under
subsection (a) for such taxable year.''.
(d) <<NOTE: 26 USC 23 note.>> 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 <<NOTE: 26 USC 62.>> section
62(a)(2) is amended by striking ``or 2011'' and inserting ``2011, 2012,
or 2013''.
(b) <<NOTE: 26 USC 62 note.>> 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) <<NOTE: Applicability. 26 USC 108 note.>> 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) <<NOTE: 26 USC 132 note.>> 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) <<NOTE: Applicability. 26 USC 163 note.>> 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) <<NOTE: 26 USC 164 note.>> Effective Date.--The amendment made
by this section shall apply to taxable years beginning after December
31, 2011.
[[Page 126 STAT. 2324]]
SEC. 206. EXTENSION OF SPECIAL RULE FOR CONTRIBUTIONS OF CAPITAL
GAIN REAL PROPERTY MADE FOR CONSERVATION
PURPOSES.
(a) In General.--Clause (vi) of <<NOTE: 26 USC 170.>> 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) <<NOTE: Applicability. 26 USC 170 note.>> 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) <<NOTE: 26 USC 222 note.>> 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) <<NOTE: 26 USC 408 note.>> Effective Date; Special Rule.--
(1) <<NOTE: Applicability.>> 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.--
[[Page 126 STAT. 2325]]
``(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
[[Page 126 STAT. 2326]]
(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 <<NOTE: 26 USC 7213.>> section 7213(a)
is amended by inserting ``(k)(10),'' before ``(l)(6),''.
(c) <<NOTE: 26 USC 6103 note.>> 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).
[[Page 126 STAT. 2327]]
``(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) <<NOTE: Definition.>> 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 <<NOTE: 26 USC 41.>> 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
[[Page 126 STAT. 2328]]
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) <<NOTE: 26 USC 41.>> 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) <<NOTE: Applicability. 26 USC 41 note.>> 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''.
[[Page 126 STAT. 2329]]
(b) <<NOTE: 26 USC 42 note.>> 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 <<NOTE: 26 USC 142 note.>> is amended by
striking ``January 1, 2012'' each place it appears and inserting
``January 1, 2014''.
(b) <<NOTE: 26 USC 142 note.>> 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 <<NOTE: 26 USC 45A.>> section 45A
is amended by striking ``December 31, 2011'' and inserting ``December
31, 2013''.
(b) <<NOTE: 26 USC 45A note.>> 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) <<NOTE: 26 USC 45D note.>> 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) <<NOTE: Applicability. 26 USC 45G note.>> 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) <<NOTE: 26 USC 45N note.>> 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) <<NOTE: Applicability. 26 USC 45P note.>> 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) <<NOTE: Applicability. 26 USC 51 note.>> Effective Date.--The
amendment made by this section shall apply to individuals who begin work
for the employer after December 31, 2011.
[[Page 126 STAT. 2330]]
SEC. 310. EXTENSION OF QUALIFIED ZONE ACADEMY BONDS.
(a) In General.--Paragraph (1) of <<NOTE: 26 USC 54E.>> section
54E(c) is amended by inserting ``, 2012, and 2013'' after ``for 2011''.
(b) <<NOTE: Applicability. 26 USC 54E note.>> 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) <<NOTE: Applicability. 26 USC 168 note.>> 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) <<NOTE: Applicability. 26 USC 168 note.>> 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) <<NOTE: Applicability. 26 USC 168 note.>> 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) <<NOTE: Applicability. 26 USC 170 note.>> 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
[[Page 126 STAT. 2331]]
(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) <<NOTE: 26 USC 179.>> 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) <<NOTE: 26 USC 179 note.>> 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) <<NOTE: Applicability. 26 USC 179E note.>> 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) <<NOTE: Applicability. 26 USC 181 note.>> 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) <<NOTE: 26 USC 199 note.>> 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''.
[[Page 126 STAT. 2332]]
(b) <<NOTE: Applicability. 26 USC 512 note.>> 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) <<NOTE: 26 USC 871.>> are each amended by striking ``December 31,
2011'' and inserting ``December 31, 2013''.
(b) <<NOTE: 26 USC 871 note.>> 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) <<NOTE: 26 USC 897 note.>> 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) <<NOTE: Applicability. 26 USC 953 note.>> 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.
[[Page 126 STAT. 2333]]
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 <<NOTE: 26 USC 954.>> section
954(c)(6) is amended by striking ``January 1, 2012'' and inserting
``January 1, 2014''.
(b) <<NOTE: Applicability. 26 USC 954 note.>> 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) <<NOTE: 26 USC 1202 note. Applicability.>> 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) <<NOTE: Applicability. 26 USC 1367 note.>> Effective Date.--The
amendment made by this section shall apply to contributions made in
taxable years beginning after December 31, 2011.
[[Page 126 STAT. 2334]]
SEC. 326. EXTENSION OF REDUCTION IN S-CORPORATION RECOGNITION
PERIOD FOR BUILT-IN GAINS TAX.
(a) In General.--Paragraph (7) of <<NOTE: 26 USC 1374.>> 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) <<NOTE: Applicability.>> 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) <<NOTE: 26 USC 1374 note.>> 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) <<NOTE: 26 USC 1391 note.>> 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) <<NOTE: Applicability. 26 USC 1202 note.>> 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) <<NOTE: Applicability. 26 USC 1400L note.>> Effective Date.--
The amendment made by this section shall apply to bonds issued after
December 31, 2011.
[[Page 126 STAT. 2335]]
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 <<NOTE: 26 USC 7652.>> section
7652(f) is amended by striking ``January 1, 2012'' and inserting
``January 1, 2014''.
(b) <<NOTE: Applicability. 26 USC 7652 note.>> 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 <<NOTE: 26 USC 30A
note.>> 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) <<NOTE: 26 USC 30A note.>> 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''.
[[Page 126 STAT. 2336]]
(b) Special Rule for Federal Long-Term Contracts.--Clause (ii) of
section 460(c)(6)(B) <<NOTE: 26 USC 460.>> 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) <<NOTE: Applicability.>> 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) <<NOTE: Applicability.>> if
the taxpayer makes the election under
subclause (I), this paragraph shall only
apply to
[[Page 126 STAT. 2337]]
eligible qualified property which is
round 3 extension property.
``(iv) <<NOTE: Definition.>> 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) <<NOTE: 26 USC 168.>> 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) <<NOTE: Applicability. 26 USC 168 note.>> 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) <<NOTE: Applicability. 26 USC 25C note.>> 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) <<NOTE: Applicability. 26 USC 30C note.>> 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
[[Page 126 STAT. 2338]]
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) <<NOTE: 26 USC 30D.>> Air quality and safety
standards.--Section 30D(f)(7) is amended by striking ``motor
vehicle'' and inserting ``vehicle''.
(c) <<NOTE: Applicability. 26 USC 30D note.>> 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) <<NOTE: 26 USC 40 note.>> 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.--
[[Page 126 STAT. 2339]]
(1) In general.--Subclause (I) of <<NOTE: 26 USC
40.>> 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) <<NOTE: Applicability. 26 USC 40 note.>> Effective
date.--The amendments made by this subsection shall apply to
fuels sold or used after the date of the enactment of this Act.
[[Page 126 STAT. 2340]]
SEC. 405. EXTENSION OF INCENTIVES FOR BIODIESEL AND RENEWABLE
DIESEL.
(a) Credits for Biodiesel and Renewable Diesel Used as Fuel.--
Subsection (g) of <<NOTE: 26 USC 40A.>> 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) <<NOTE: Applicability. 26 USC 40A note.>> 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) <<NOTE: Applicability. 26 USC 45 note.>> 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.''.
[[Page 126 STAT. 2341]]
(C) Certain open-loop biomass facilities.--Clause
(ii) of <<NOTE: 26 USC 45.>> 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:
[[Page 126 STAT. 2342]]
``(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 <<NOTE: 26 USC 48 note.>> are each amended by striking
``placed in service'' and inserting ``originally placed in
service by such person''.
(d) <<NOTE: Applicability. 26 USC 45 note.>> 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 <<NOTE: 26 USC 45L.>> 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) <<NOTE: Applicability. 26 USC 45L note.>> 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) <<NOTE: Applicability. 26 USC 45M note.>> 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) <<NOTE: Applicability. 26 USC 168 note.>> 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
[[Page 126 STAT. 2343]]
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 <<NOTE: 26 USC 168.>> 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) <<NOTE: Applicability. 26 USC 168 note.>> 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) <<NOTE: Applicability. 26 USC 451 note.>> 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) <<NOTE: Applicability. 26 USC 6426 note.>> 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''.
[[Page 126 STAT. 2344]]
(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) <<NOTE: 26 USC 3304 note.>> 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) <<NOTE: 26 USC 3304 note.>> 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) <<NOTE: 26 USC 3304 note.>> 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
[[Page 126 STAT. 2345]]
Law 112-78), and section 2124 of the Unemployment Benefits Extension Act
of 2012 <<NOTE: 45 USC 352.>> (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) <<NOTE: 45 USC 352 note.>> 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
[[Page 126 STAT. 2346]]
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) <<NOTE: Process.>> 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.
[[Page 126 STAT. 2347]]
(B) <<NOTE: Recommenda- tions.>> 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) <<NOTE: Time period.>> 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) <<NOTE: Applicability.>> 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) <<NOTE: 42 USC 1395l note.>> 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
[[Page 126 STAT. 2348]]
(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), <<NOTE: 42 USC 1395m
note.>> 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) <<NOTE: Consultation.>> 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) <<NOTE: Recommenda- tions.>> 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.
[[Page 126 STAT. 2349]]
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) <<NOTE: Strategy.>> In general.--The Secretary of
Health and Human Services (in this subsection referred to as the
``Secretary'') shall
[[Page 126 STAT. 2350]]
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) <<NOTE: Deadline. Web posting.>> 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) <<NOTE: Deadline. Web posting.>> 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;
[[Page 126 STAT. 2351]]
(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;
[[Page 126 STAT. 2352]]
(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) <<NOTE: Time periods.>> 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''.
[[Page 126 STAT. 2353]]
(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
[[Page 126 STAT. 2354]]
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) <<NOTE: Reductions.>> 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) <<NOTE: 42 USC 1395rr note.>> 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) <<NOTE: 42 USC 1395rr note.>> 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). <<NOTE: Analysis.>> 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
[[Page 126 STAT. 2355]]
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)),
[[Page 126 STAT. 2356]]
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) <<NOTE: Time period.>> 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.''.
[[Page 126 STAT. 2357]]
(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) <<NOTE: Time period. Applicability.>> 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) <<NOTE: 42 USC 1395gg note.>> 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:
[[Page 126 STAT. 2358]]
``(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) <<NOTE: 42 USC 300ll--300ll-9.>> 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; <<NOTE: 42 USC 201 note, 300ll
notes.>> 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 <<NOTE: Rescission.>> (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) <<NOTE: Plans.>> 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
[[Page 126 STAT. 2359]]
activities of daily living, and individuals desiring to plan for
future long-term care needs.
(2) <<NOTE: Recommenda- tions.>> 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) <<NOTE: Deadline. Appointments. President. Congress.>>
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--
[[Page 126 STAT. 2360]]
(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) <<NOTE: Compliance.>> 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
[[Page 126 STAT. 2361]]
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) <<NOTE: Deadline.>> 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
[[Page 126 STAT. 2362]]
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) <<NOTE: 42 USC 18042 note.>> 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. <<NOTE: 7 USC 8701 note.>> 1-YEAR EXTENSION OF
AGRICULTURAL PROGRAMS.
(a) <<NOTE: Deadline.>> 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
[[Page 126 STAT. 2363]]
(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) <<NOTE: 7 USC 8773 note.>> 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
[[Page 126 STAT. 2364]]
(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) <<NOTE: Appropriation authorization.>> 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) <<NOTE: Appropriation authorization.>> 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) <<NOTE: Appropriation authorization.>> 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.
[[Page 126 STAT. 2365]]
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) <<NOTE: Appropriation authorization.>> 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
[[Page 126 STAT. 2366]]
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) <<NOTE: Appropriation authorization.>> 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) <<NOTE: Appropriation authorization.>> 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) <<NOTE: Appropriation authorization.>> 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--
[[Page 126 STAT. 2367]]
(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) <<NOTE: Appropriation authorization.>> 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) <<NOTE: Appropriation authorization.>> 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.
[[Page 126 STAT. 2368]]
(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
[[Page 126 STAT. 2369]]
(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) <<NOTE: 7 USC 1531 note.>> 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) <<NOTE: 10 USC 495 note.>> 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 <<NOTE: 2 USC 31 note.>> 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.
[[Page 126 STAT. 2370]]
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 <<NOTE: 2 USC 901a.>> 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 <<NOTE: 2 USC 901.>> 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) <<NOTE: Effective date. President. Applicability. 2 USC 901a
note.>> 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;''.
[[Page 126 STAT. 2371]]
SEC. 902. AMOUNTS IN APPLICABLE RETIREMENT PLANS MAY BE
TRANSFERRED TO DESIGNATED ROTH ACCOUNTS
WITHOUT DISTRIBUTION.
(a) <<NOTE: 26 USC 402A.>> 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) <<NOTE: 26 USC 402A note.>> 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).
Approved January 2, 2013.
LEGISLATIVE HISTORY--H.R. 8:
---------------------------------------------------------------------------
CONGRESSIONAL RECORD:
Vol. 158 (2012):
Aug. 1, considered and passed House.
Dec. 31, considered and passed
Senate, amended.
Vol. 158 (2013):
Jan. 1, House concurred in Senate
amendments.
<all>