[115th Congress Public Law 72]
[From the U.S. Government Publishing Office]
[[Page 1223]]
ADDITIONAL SUPPLEMENTAL APPROPRIATIONS FOR DISASTER RELIEF REQUIREMENTS
ACT, 2017
[[Page 131 STAT. 1224]]
Public Law 115-72
115th Congress
An Act
Making additional supplemental appropriations for disaster relief
requirements for the fiscal year ending September 30, 2018, and for
other purposes. <<NOTE: Oct. 26, 2017 - [H.R. 2266]>>
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled, <<NOTE: Additional
Supplemental Appropriations for Disaster Relief Requirements Act,
2017.>>
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Additional Supplemental
Appropriations for Disaster Relief Requirements Act, 2017''.
DIVISION <<NOTE: Additional Supplemental Appropriations for Disaster
Relief Requirements Act of 2017.>> A--ADDITIONAL SUPPLEMENTAL
APPROPRIATIONS FOR DISASTER RELIEF REQUIREMENTS ACT OF 2017
The following sums are hereby appropriated, out of any money in the
Treasury not otherwise appropriated, and out of applicable corporate or
other revenues, receipts, and funds, for the several departments,
agencies, corporations, and other organizational units of Government for
fiscal year 2018, and for other purposes, namely:
TITLE I
DEPARTMENT OF HOMELAND SECURITY
Federal Emergency Management Agency
disaster relief fund
(including transfers of funds)
For an additional amount for ``Disaster Relief Fund'' for major
disasters declared pursuant to the Robert T. Stafford Disaster Relief
and Emergency Assistance Act (42 U.S.C. 5121 et seq.), $18,670,000,000,
to remain available until expended, of which $10,000,000 shall be
transferred to the Department of Homeland Security Office of Inspector
General for audits and investigations related to disasters: Provided,
That <<NOTE: Web posting. Deadline. Grants.>> the Administrator of the
Federal Emergency Management Agency shall publish on the Agency's
website not later than 5 days after an award of a public assistance
grant under section 406 of the Robert T. Stafford Disaster Relief and
Emergency Assistance Act (42 U.S.C. 5172) that is in excess of
$1,000,000, the specifics of each such grant award: Provided further,
That <<NOTE: Deadline. Web posting. Cost estimate.>> for any mission
assignment or mission assignment task order to another Federal
department or agency regarding a major disaster in excess of $1,000,000,
not later than 5 days
[[Page 131 STAT. 1225]]
after the issuance of such mission assignment or mission assignment task
order, the Administrator shall publish on the Agency's website the
following: the name of the impacted State, the disaster declaration for
such State, the assigned agency, the assistance requested, a description
of the disaster, the total cost estimate, and the amount obligated:
Provided further, That <<NOTE: Deadline. Update.>> not later than 10
days after the last day of each month until a mission assignment or
mission assignment task order described in the preceding proviso is
completed and closed out, the Administrator shall update any changes to
the total cost estimate and the amount obligated: Provided further,
That <<NOTE: Hurricane Harvey. Hurricane Irma. Hurricane
Maria. Deadlines. Web posting. Cost estimate.>> for a disaster
declaration related to Hurricane Harvey, Hurricane Irma, or Hurricane
Maria, the Administrator shall submit to the Committees on
Appropriations of the House of Representatives and the Senate, not later
than 5 days after the first day of each month beginning after the date
of enactment of this Act, and shall publish on the Agency's website, not
later than 10 days after the first day of each such month, an estimate
or actual amount, if available, for the current fiscal year of the cost
of the following categories of spending: public assistance, individual
assistance, operations, mitigation, administrative, and any other
relevant category (including emergency measures and disaster resources):
Provided further, That <<NOTE: Deadline. Web posting. Reports.>> not
later than 10 days after the first day of each month, the Administrator
shall publish on the Agency's website the report (referred to as the
Disaster Relief Monthly Report) as required by Public Law 114-4.
Of the amounts provided in this division for the Disaster Relief
Fund, up to $4,900,000,000 may be transferred to the Disaster Assistance
Direct Loan Program Account for the cost of direct loans as authorized
under section 417 of the Robert T. Stafford Disaster Relief and
Emergency Assistance Act (42 U.S.C. 5184) to be used to assist local
governments in providing essential services as a result of Hurricanes
Harvey, Irma, or Maria: Provided further, That such amounts may
subsidize gross obligations for the principal amount of direct loans not
to exceed $4,900,000,000 under section 417 of the Stafford Act: Provided
further, That notwithstanding section 417 of the Stafford Act, a
territory or possession, and instrumentalities and local governments
thereof, of the United States shall be deemed to be a local government
for purposes of this paragraph: Provided further, That notwithstanding
section 417(b) of the Stafford Act, the amount of any such loan issued
to a territory or possession, and instrumentalities and local
governments thereof, may be based on the projected loss of tax and other
revenues and on projected cash outlays not previously budgeted for a
period not to exceed 180 days from the date of the major disaster, and
may exceed $5,000,000: Provided further, That notwithstanding any other
provision of law or the constitution of a territory or possession that
limits the issuance of debt, a territory or possession, and
instrumentalities and local governments thereof, may each receive more
than one loan with repayment provisions and other terms specific to the
type of lost tax and other revenues and on projected unbudgeted cash
outlays for which the loan is provided: Provided further,
That <<NOTE: Loans. Consultation.>> notwithstanding section 417(c)(1)
of the Stafford Act, loans to a territory or possession, and
instrumentalities and local governments thereof, may be cancelled in
whole or in part only at the discretion of the Secretary of Homeland
Security in consultation with the Secretary of the Treasury: Provided
further, That <<NOTE: Consultation. Determination. Loans.>>
notwithstanding any other provision of law,
[[Page 131 STAT. 1226]]
the Secretary of Homeland Security, in consultation with the Secretary
of the Treasury, shall determine the terms, conditions, eligible uses,
and timing and amount of Federal disbursements of loans issued to a
territory or possession, and instrumentalities and local governments
thereof: Provided further, That such costs, including the cost of
modifying such loans, shall be as defined in section 502 of the
Congressional Budget Act of 1974 (2 U.S.C. 661a): Provided further, That
FEMA may transfer up to 1.5 percent of the amount under this paragraph
to the Disaster Assistance Direct Loan Program Account for
administrative expenses to carry out under this paragraph the direct
loan program, as authorized by section 417 of the Stafford Act: Provided
further, That of the amount provided under this paragraph for transfer,
up to $150,000,000 may be transferred to the Disaster Assistance Direct
Loan Program Account for the cost to lend a territory or possession of
the United States that portion of assistance for which the territory or
possession is responsible under the cost-sharing provisions of the major
disaster declaration for Hurricanes Irma or Maria, as authorized under
section 319 of the Robert T. Stafford Disaster Relief and Emergency
Assistance Act (42 U.S.C. 5162): Provided further, That of the amount
provided under this paragraph for transfer, up to $1,000,000 may be
transferred to the Disaster Assistance Direct Loan Program Account for
administrative expenses to carry out the Advance of Non-Federal Share
program, as authorized by section 319 of the Stafford Act.
The amount provided under this heading is designated by the Congress
as being for an emergency requirement pursuant to section
251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act
of 1985.
TITLE II
DEPARTMENT OF AGRICULTURE
Forest Service
wildland fire management
(including transfer of funds)
For an additional amount for ``Wildland Fire Management'',
$184,500,000, to remain available through September 30, 2021, for urgent
wildland fire suppression operations: Provided, That such funds shall be
solely available to be transferred to and merged with other
appropriations accounts from which funds were previously transferred for
wildland fire suppression in fiscal year 2017 to fully repay those
amounts: Provided further, That such amount is designated by the
Congress as being for an emergency requirement pursuant to section
251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act
of 1985.
flame wildfire suppression reserve fund
(including transfer of funds)
For an additional amount for ``FLAME Wildfire Suppression Reserve
Fund'', $342,000,000, to remain available through September 30, 2021,
for necessary expenses for large wildland fire
[[Page 131 STAT. 1227]]
suppression operations of the Department of Agriculture and as a reserve
fund for suppression and Federal emergency response activities:
Provided, That notwithstanding the FLAME Act of 2009 (43 U.S.C.
1748a(e)), such funds shall be solely available to be transferred to and
merged with other appropriations accounts from which funds were
previously transferred for wildland fire suppression in fiscal year 2017
to fully repay those amounts: Provided further, That such amount is
designated by the Congress as being for an emergency requirement
pursuant to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency
Deficit Control Act of 1985.
DEPARTMENT OF THE INTERIOR
Department-Wide Programs
wildland fire management
(including transfer of funds)
For an additional amount for ``Wildland Fire Management'',
$50,000,000, to remain available until expended, for urgent wildland
fire suppression activities and funds necessary to repay any transfers
needed for these costs: Provided, That such funds may be available to be
transferred to and merged with other appropriations accounts to fully
repay amounts previously transferred for wildland fire suppression:
Provided further, That such amount is designated by the Congress as
being for an emergency requirement pursuant to section 251(b)(2)(A)(i)
of the Balanced Budget and Emergency Deficit Control Act of 1985.
TITLE III
GENERAL PROVISIONS
Sec. 301. Each amount appropriated or made available by this
division is in addition to amounts otherwise appropriated for the fiscal
year involved.
Sec. 302. No part of any appropriation contained in this division
shall remain available for obligation beyond the current fiscal year
unless expressly so provided herein.
Sec. 303. The <<NOTE: Applicability.>> terms and conditions
applicable to the funds provided in this division, including those
provided by this title, shall also apply to the funds made available in
division B of Public Law 115-56.
Sec. 304. Each <<NOTE: President.>> amount designated in this
division by the Congress as being for an emergency requirement pursuant
to section 251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit
Control Act of 1985 shall be available only if the President
subsequently so designates all such amounts and transmits such
designations to the Congress.
Sec. 305. (a)(1) <<NOTE: Deadlines. Criteria. Plans.>> Not later
than December 31, 2017, in accordance with criteria to be established by
the Director of the Office of Management and Budget (referred to in this
section as ``OMB''), each Federal agency shall submit to OMB, the
Government Accountability Office, the respective Inspector General of
each agency, and the Committees on Appropriations of the House of
Representatives and the Senate internal control plans for funds provided
by this division and division B of Public Law 115-56.
[[Page 131 STAT. 1228]]
(2) <<NOTE: Review.>> Not later than March 31, 2018, the Government
Accountability Office shall review for the Committees on Appropriations
of the House of Representatives and the Senate the design of the
internal control plans required by paragraph (1).
(b) All programs and activities receiving funds under this division
shall be deemed to be ``susceptible to significant improper payments''
for purposes of the Improper Payments Information Act of 2002 (31 U.S.C.
3321 note), notwithstanding section 2(a) of such Act.
(c) <<NOTE: Grants. Deadline. Time period. Waiver authority.>>
Funds for grants provided by this division or division B of Public Law
115-56 shall be expended by the grantees within the 24-month period
following the agency's obligation of funds for the grant, unless, in
accordance with guidance to be issued by the Director of OMB, the
Director waives this requirement for a particular grant program and
submits a written justification for such waiver to the Committees on
Appropriations of the House of Representatives and the Senate. In the
case of such grants, the agency shall include a term in the grant that
requires the grantee to return to the agency any funds not expended
within the 24-month period.
Sec. 306. (a) The first proviso under the heading ``Department of
Housing and Urban Development--Community Planning and Development--
Community Development Fund'' in division B of Public Law 115-
56 <<NOTE: Ante, p. 1137.>> is amended by striking ``State or unit of
general local government'' and inserting ``State, unit of general local
government, or Indian tribe (as such term is defined in section 102 of
the Housing and Community Development Act of 1974 (42 U.S.C. 5302))''.
(b) Amounts repurposed pursuant to subsection (a) that were
previously designated by the Congress as an emergency requirement
pursuant to the Balanced Budget and Emergency Deficit Control Act of
1985 are designated by the Congress as being for an emergency
requirement pursuant to section 251(b)(2)(A)(i) of such Act.
Sec. 307. Section 101(a)(7) of division D of Public Law 115-56 is
amended <<NOTE: Ante, p. 1140.>> to read as follows:
``(7) The Department of the Interior, Environment, and
Related Agencies Appropriations Act, 2017 (division G of Public
Law 115-31), except the language under the heading `FLAME
Wildfire Suppression Reserve Fund' in the Departments of
Agriculture and the Interior.''.
Sec. 308. (a) Notwithstanding sections 1309, 1310, and 1310a of the
National Flood Insurance Act of 1968 (42 U.S.C. 4016-4017a) and section
15(e) of the Federal Flood Insurance Act of 1956 (42 U.S.C. 2414(e)),
and any borrowing agreement entered into between the Department of the
Treasury and the Federal Emergency Management Agency, of the
indebtedness of the Administrator under any notes or other obligations
issued pursuant to section 1309(a) of the National Flood Insurance Act
of 1968 (42 U.S.C. 4016(a)) and section 15(e) of the Federal Insurance
Act of 1956 (42 U.S.C. 2414(e)) that is outstanding as of the date of
the enactment of this Act, an amount of $16,000,000,000 is hereby
cancelled. To the extent of the amount cancelled, the Administrator and
the National Flood Insurance Fund are relieved of all liability to the
Secretary of the Treasury under any such notes or other obligations,
including for any interest due under such notes and any other fees and
charges payable in connection with such notes, and the total amount of
notes and obligations
[[Page 131 STAT. 1229]]
issued by the Administrator pursuant to such sections shall be
considered to be reduced by such amount for the purposes of the
limitation on such total amount under such section 1309(a).
(b) The amount of the indebtedness cancelled under subsection (a)
may be treated as public debt of the United States.
(c)(1) This section is designated as an emergency requirement
pursuant to section 4(g) of the Statutory Pay-As-You-Go Act of 2010 (2
U.S.C. 933(g)).
(2) The amount provided in this section is designated by the
Congress as being for an emergency requirement pursuant to section
251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act
of 1985.
Sec. 309. Notwithstanding <<NOTE: Grants. Puerto Rico.>> section
19(a)(2)(B) of the Food and Nutrition Act of 2008 (7 U.S.C. 2028), not
to exceed $1,270,000,000 of funds made available for the contingency
reserve under the heading ``Supplemental Nutrition Assistance Program''
of division A of Public Law 114-113 shall be available for the Secretary
to provide a grant to the Commonwealth of Puerto Rico for disaster
nutrition assistance in response to the Presidentially declared major
disasters and emergencies: Provided, That <<NOTE: Expiration date.>>
funds made available to Puerto Rico under this section shall remain
available for obligation by the Commonwealth until September 30, 2019,
and shall be in addition to funds otherwise made available: Provided
further, That such amount is designated by the Congress as being for an
emergency requirement pursuant to section 251(b)(2)(A)(i) of the
Balanced Budget and Emergency Deficit Control Act of 1985.
Sec. 310. Notwithstanding <<NOTE: Advanced billing.>> section
2208(l)(3) of title 10, United States Code, during fiscal year 2018, the
dollar limitation on advance billing of a customer of a working-capital
fund in such section shall not apply with respect to the advance billing
of the Federal Emergency Management Agency. In the preceding sentence,
the term ``advance billing'' has the meaning given the term in section
2208(l)(4) of title 10, United States Code.
This division may be cited as the ``Additional Supplemental
Appropriations for Disaster Relief Requirements Act of 2017''.
DIVISION <<NOTE: Bankruptcy Judgeship Act of 2017.>> B--BANKRUPTCY
JUDGESHIP ACT OF 2017
SEC. 1001. SHORT TITLE.
This division may be cited as the ``Bankruptcy Judgeship Act of
2017''.
SEC. 1002. EXTENSION OF TEMPORARY OFFICE OF BANKRUPTCY JUDGES IN
CERTAIN JUDICIAL DISTRICTS.
(a) Temporary Office of Bankruptcy Judges Authorized by the
Bankruptcy Judgeship Act of 2005.--
(1) Extensions.--The temporary office of bankruptcy judges
authorized for the following districts by subsection (b) of the
Bankruptcy Judgeship Act of 2005 (28 U.S.C. 152 note) are
extended until the applicable vacancy specified in paragraph (2)
in the <<NOTE: State listing.>> office of a bankruptcy judge
for the respective district occurs:
(A) The district of Delaware.
(B) The southern district of Florida.
(C) The district of Maryland.
[[Page 131 STAT. 1230]]
(D) The eastern district of Michigan.
(E) The district of Nevada.
(F) The eastern district of North Carolina.
(G) The district of Puerto Rico.
(H) The eastern district of Virginia.
(2) <<NOTE: Time period.>> Vacancies.--
(A) Single vacancies.--Except as provided in
subparagraphs (B), (C), and (D), the 1st vacancy in the
office of a bankruptcy judge for each district specified
in paragraph (1)--
(i) occurring more than 5 years after the date
of the enactment of this Act; and
(ii) resulting from the death, retirement,
resignation, or removal of a bankruptcy judge,
shall not be filled.
(B) District of delaware.--The 1st, 2d, 3d, and 4th
vacancies in the office of a bankruptcy judge for the
district of Delaware--
(i) occurring 5 years or more after the date
of the enactment of this Act; and
(ii) resulting from the death, retirement,
resignation, or removal of a bankruptcy judge,
shall not be filled.
(C) District of maryland.--
(i) The 1st vacancy in the office of a
bankruptcy judge for the district of Maryland--
(I) occurring more than 5 years
after the date of the enactment of this
Act; and
(II) resulting from the death,
retirement, resignation, or removal of a
bankruptcy judge,
shall not be filled.
(ii) The 2d and 3d vacancies in the office of
a bankruptcy judge for the district of Maryland
resulting from the death, retirement, resignation,
or removal of a bankruptcy judge, shall not be
filled.
(D) Southern district of florida.--The 1st and 2d
vacancies in the office of a bankruptcy judge for the
southern district of Florida--
(i) occurring more than 5 years after the date
of the enactment of this Act; and
(ii) resulting from the death, retirement,
resignation, or removal of a bankruptcy judge,
shall not be filled.
(3) Applicability of provisions.--Except as provided in
paragraphs (1) and (2), all other provisions of subsection (b)
of the Bankruptcy Judgeship Act of 2005 (28 U.S.C. 152 note) and
section 2 of the Temporary Bankruptcy Judgeships Extension Act
of 2012 (28 U.S.C. 152 note) remain applicable to the temporary
office of bankruptcy judges referred to in paragraph (1).
(b) Temporary Office of Bankruptcy Judges Extended by the Bankruptcy
Judgeship Act of 2005 and the Temporary Bankruptcy Judgeships Extension
Act of 2012.--
(1) Extensions.--The temporary office of bankruptcy judges
authorized by section 3 of the Bankruptcy Judgeship Act of 1992
(28 U.S.C. 152 note) and extended by subsection (c) of the
Bankruptcy Judgeship Act of 2005 (28 U.S.C. 152
[[Page 131 STAT. 1231]]
note) and further extended by section 2 of the Temporary
Bankruptcy Judgeships Extension Act of 2012 (28 U.S.C. 152 note)
for the district of Delaware and the district of Puerto Rico are
extended until the applicable vacancy specified in paragraph (2)
in the office of a bankruptcy judge for the respective district
occurs.
(2) <<NOTE: Time period.>> Vacancies.--
(A) District of delaware.--The 5th vacancy in the
office of a bankruptcy judge for the district of
Delaware--
(i) occurring more than 5 years after the date
of the enactment of this Act; and
(ii) resulting from the death, retirement,
resignation, or removal of a bankruptcy judge,
shall not be filled.
(B) District of puerto rico.--The 2d vacancy in the
office of a bankruptcy judge for the district of Puerto
Rico--
(i) occurring more than 5 years after the date
of the enactment of this Act; and
(ii) resulting from the death, retirement,
resignation, or removal of a bankruptcy judge,
shall not be filled.
(3) Applicability of other provisions.--Except as provided
in paragraphs (1) and (2), all other provisions of section 3 of
the Bankruptcy Judgeship Act of 1992 (28 U.S.C. 152 note),
subsection (c) of the Bankruptcy Judgeship Act of 2005 (28
U.S.C. 152 note), and section 2 of the Temporary Bankruptcy
Judgeships Extension Act of 2012 (28 U.S.C. 152 note) remain
applicable to the temporary office of bankruptcy judges referred
to in paragraph (1).
SEC. 1003. TEMPORARY OFFICE OF BANKRUPTCY JUDGE AUTHORIZED.
(a) <<NOTE: State listing.>> Appointments.--The following
bankruptcy judges shall be appointed in the manner prescribed in section
152(a)(1) of title 28, United States Code, for the appointment of
bankruptcy judges provided for in section 152(a)(2) of that title:
(1) Two additional bankruptcy judges for the district of
Delaware.
(2) One additional bankruptcy judge for the middle district
of Florida.
(3) One additional bankruptcy judge for the eastern district
of Michigan.
(b) <<NOTE: Time period.>> Vacancies.--
(1) District of delaware.--The 6th and 7th vacancies in the
office of a bankruptcy judge for the district of Delaware--
(A) occurring 5 years or more after the appointment
date of the bankruptcy judge appointed under subsection
(a)(1) to such office; and
(B) resulting from the death, retirement,
resignation, or removal of a bankruptcy judge,
shall not be filled.
(2) Middle district of florida.--The 1st vacancy in the
office of a bankruptcy judge for the middle district of
Florida--
(A) occurring 5 years or more after the appointment
date of the bankruptcy judge appointed under subsection
(a)(2) to such office; and
(B) resulting from the death, retirement,
resignation, or removal of a bankruptcy judge,
[[Page 131 STAT. 1232]]
shall not be filled.
(3) Eastern district of michigan.--The 2d vacancy in the
office of a bankruptcy judge for the eastern district of
Michigan--
(A) occurring 5 years or more after the appointment
date of the bankruptcy judge appointed under subsection
(a)(3) to such office; and
(B) resulting from the death, retirement,
resignation, or removal of a bankruptcy judge,
shall not be filled.
SEC. 1004. BANKRUPTCY FEES.
(a) Amendments to Title 28 of the United States Code.--Section
1930(a)(6) of title 28, United States Code, is amended--
(1) by striking ``(6) In'' and inserting ``(6)(A) Except as
provided in subparagraph (B), in''; and
(2) by adding at the end the following:
``(B) <<NOTE: Time period.>> During each of fiscal years
2018 through 2022, if the balance in the United States Trustee
System Fund as of September 30 of the most recent full fiscal
year is less than $200,000,000, the quarterly fee payable for a
quarter in which disbursements equal or exceed $1,000,000 shall
be the lesser of 1 percent of such disbursements or $250,000.''.
(b) <<NOTE: Time period.>> Deposits of Certain Fees for Fiscal
Years 2018 Through 2022.--Notwithstanding section 589a(b) of title 28,
United States Code, for each of fiscal years 2018 through 2022--
(1) 98 percent of the fees collected under section
1930(a)(6) of such title shall be deposited as offsetting
collections to the appropriation ``United States Trustee System
Fund'', to remain available until expended; and
(2) 2 percent of the fees collected under section 1930(a)(6)
of such title shall be deposited in the general fund of the
Treasury.
(c) Application of Amendments.--The amendments made by this section
shall apply to quarterly fees payable under section 1930(a)(6) of title
28, United States Code, as amended by this section, for disbursements
made in any calendar quarter that begins on or after the date of
enactment of this Act.
SEC. 1005. CLARIFICATION OF RULE ALLOWING DISCHARGE TO
GOVERNMENTAL CLAIMS ARISING FROM THE
DISPOSITION OF FARM ASSETS UNDER CHAPTER
12 BANKRUPTCIES.
(a) In General.--Subchapter II of chapter 12 of title 11, United
States Code, is amended by adding at the end the following:
``Sec. 1232. Claim by a governmental unit based on the disposition
of property used in a farming operation
``(a) Any unsecured claim of a governmental unit against the debtor
or the estate that arises before the filing of the petition, or that
arises after the filing of the petition and before the debtor's
discharge under section 1228, as a result of the sale, transfer,
exchange, or other disposition of any property used in the debtor's
farming operation--
``(1) shall be treated as an unsecured claim arising before
the date on which the petition is filed;
``(2) shall not be entitled to priority under section 507;
``(3) <<NOTE: Plan.>> shall be provided for under a plan;
and
[[Page 131 STAT. 1233]]
``(4) shall be discharged in accordance with section 1228.
``(b) <<NOTE: Applicability.>> For purposes of applying sections
1225(a)(4), 1228(b)(2), and 1229(b)(1) to a claim described in
subsection (a) of this section, the amount that would be paid on such
claim if the estate of the debtor were liquidated in a case under
chapter 7 of this title shall be the amount that would be paid by the
estate in a chapter 7 case if the claim were an unsecured claim arising
before the date on which the petition was filed and were not entitled to
priority under section 507.
``(c) <<NOTE: Applicability.>> For purposes of applying sections
523(a), 1228(a)(2), and 1228(c)(2) to a claim described in subsection
(a) of this section, the claim shall not be treated as a claim of a kind
specified in subparagraph (A) or (B) of section 523(a)(1).
``(d)(1) A governmental unit may file a proof of claim for a claim
described in subsection (a) that arises after the date on which the
petition is filed.
``(2) <<NOTE: Notice.>> If a debtor files a tax return after the
filing of the petition for a period in which a claim described in
subsection (a) arises, and the claim relates to the tax return, the
debtor shall serve notice of the claim on the governmental unit charged
with the responsibility for the collection of the tax at the address and
in the manner designated in section 505(b)(1). <<NOTE: Records.>>
Notice under this paragraph shall state that the debtor has filed a
petition under this chapter, state the name and location of the court in
which the case under this chapter is pending, state the amount of the
claim, and include a copy of the filed tax return and documentation
supporting the calculation of the claim.
``(3) <<NOTE: Deadline.>> If notice of a claim has been served on
the governmental unit in accordance with paragraph (2), the governmental
unit may file a proof of claim not later than 180 days after the date on
which such notice was served. If the governmental unit has not filed a
timely proof of the claim, the debtor or trustee may file proof of the
claim that is consistent with the notice served under paragraph (2). If
a proof of claim is filed by the debtor or trustee under this paragraph,
the governmental unit may not amend the proof of claim.
``(4) <<NOTE: Determination.>> A claim filed under this subsection
shall be determined and shall be allowed under subsection (a), (b), or
(c) of section 502, or disallowed under subsection (d) or (e) of section
502, in the same manner as if the claim had arisen immediately before
the date of the filing of the petition.''.
(b) Technical and Conforming Amendments.--
(1) In general.--Subchapter II of chapter 12 of title 11,
United States Code, is amended--
(A) in section 1222(a)--
(i) in paragraph (2), by striking ``unless--''
and all that follows through ``the holder'' and
inserting ``unless the holder'';
(ii) in paragraph (3), by striking ``and'' at
the end;
(iii) in paragraph (4), by striking the period
at the end and inserting ``; and''; and
(iv) by adding at the end the following:
``(5) subject to section 1232, provide for the treatment of
any claim by a governmental unit of a kind described in section
1232(a).'';
(B) in section 1228--
(i) in subsection (a)--
[[Page 131 STAT. 1234]]
(I) in the matter preceding
paragraph (1)--
(aa) by inserting a comma
after ``all debts provided for
by the plan''; and
(bb) by inserting a comma
after ``allowed under section
503 of this title''; and
(II) in paragraph (2), by striking
``the kind'' and all that follows and
inserting ``a kind specified in section
523(a) of this title, except as provided
in section 1232(c).''; and
(ii) in subsection (c)(2), by inserting ``,
except as provided in section 1232(c)'' before the
period at the end; and
(C) in section 1229(a)--
(i) in paragraph (2), by striking ``or'' at
the end;
(ii) in paragraph (3), by striking the period
at the end and inserting ``; or''; and
(iii) by adding at the end the following:
``(4) provide for the payment of a claim described in
section 1232(a) that arose after the date on which the petition
was filed.''.
(2) Table of sections.--The table of sections for subchapter
II of chapter 12 of title 11, United States Code, is amended by
adding at the end the following:
``1232. Claim by a governmental unit based on the disposition of
property used in a farming operation.''.
(c) <<NOTE: Applicability.>> Effective Date.--The amendments made
by this section shall apply to--
(1) any bankruptcy case--
(A) that is pending on the date of enactment of this
Act;
(B) in which the plan under chapter 12 of title 11,
United States Code, has not been confirmed on the date
of enactment of this Act; and
(C) relating to which an order of discharge under
section 1228 of title 11, United States Code, has not
been entered; and
(2) any bankruptcy case that commences on or after the date
of enactment of this Act.
Approved October 26, 2017.
LEGISLATIVE HISTORY--H.R. 2266 (S. 1107):
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HOUSE REPORTS: No. 115-130 (Comm. on the Judiciary).
CONGRESSIONAL RECORD, Vol. 163 (2017):
May 17, considered and passed House.
Sept. 27, considered and passed Senate, amended.
Oct. 12, House concurred in Senate amendment with an
amendment, pursuant to H. Res. 569.
Oct. 24, Senate concurred in House amendment.
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