H.R.4213 - Unemployment Compensation Extension Act of 2010

To amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes. view all titles (9)

All Bill Titles

Short: Unemployment Compensation Extension Act of 2010 as enacted.
Popular: Unemployment Compensation Extension Act of 2010 as introduced.
Popular: Unemployment Com- pensation Extension Act of 2010 as introduced.
Popular: American Jobs and Closing Tax Loopholes Act of 2010 as introduced.
Short: Satellite Television Extension and Localism Act of 2010 as passed senate.
Short: American Workers, State, and Business Relief Act of 2010 as passed senate.
Short: Tax Extenders Act of 2009 as passed house.
Short: Tax Extenders Act of 2009 as introduced.
Official: To amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes. as introduced.

Sponsor

Representative

Charles Rangel

D-NY

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Committees

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Introduced

House
Passed

Senate
Passed

President
Signed

12/07/09

12/09/09

03/10/10

07/22/10

Latest Action Jul 22, 2010On motion that the House agree to th... Related Bills (9) & Issues (78) Users Tracking H.R.4213 (1716)

OpenCongress Summary

This bill, now law, extended the filing deadline for federal unemployment insurance benefits until November 30, 2010.

5/28/2010--House agreed to Senate amendment with amendment. American Jobs and Closing Tax Loopholes Act of 2010 - Title I: Infrastructure Incentives - (Sec. 101) Amends the Internal Revenue Code to extend through 2012 the period for issuing Build America Bonds and for credits allowable to

Official Summary

5/28/2010--House agreed to Senate amendment with amendment. American Jobs and Closing Tax Loopholes Act of 2010 - Title I: Infrastructure Incentives -

(Sec. 101)

Amends the Internal Revenue Code to extend through 2012 the period for issuing Build America Bonds and for credits allowable to issuers of such bonds. Allows financing of levees and other flood control projects with Build America Bonds.

(Sec. 102)

Exempts private activity bonds for sewage and water supply facilities from the state volume caps applicable to such bonds. Allows Indian tribal governments to issue tax-exempt private activity bonds to provide water or sewage facilities.

(Sec. 103)

Extends through 2011 the exemption from alternative minimum tax (AMT) treatment of interest on tax-exempt private activity bonds.

(Sec. 104)

Extends through 2011 the period for issuing recovery zone economic development bonds and recovery zone facility bonds. Provides for a second allocation of such bonds in 2010 based upon state unemployment statistics.

(Sec. 105)

Allows a full offset against the AMT for new market tax credit amounts attributable to qualified equity investments initially made before January 1, 2012.

(Sec. 106)

Extends through 2011 the tax exemption allowed for interest on bonds guaranteed by a federal home loan bank.

(Sec. 107)

Extends through 2011 small issuer rules for the allocation of tax-exempt interest expense by financial institutions. Title II: Extension of Expiring Provisions - Subtitle A: Energy -

(Sec. 201)

Extends through 2010:
(1) the alternative motor vehicle tax credit for new qualified hybrid motor vehicles that weigh more than 8,500 pounds;
(2) the income and excise tax credits for biodiesel and renewable diesel used as fuel;
(3) the tax credit for the production of electricity at certain open-loop biomass facilities;
(4) the tax credit for the production of steel industry fuel;
(5) the tax credit for producing fuel from coke or coke gas;
(6) the new energy efficient home tax credit;
(7) the excise tax credits for alternative fuels and alternative fuel mixtures;
(8) tax deferral rules for sales or dispositions by a qualified electric utility; and
(9) the suspension of the taxable income limitation on percentage depletion for oil and gas from marginal wells.

(Sec. 210)

Allows a taxpayer to elect to receive a direct payment, in lieu of a tax credit for energy efficient appliances, equal to 85% of such credit for taxable years beginning in 2009 or 2010.

(Sec. 211)

Modifies standards applicable to the tax credit for nonbusiness energy property for exterior windows (including skylights) and doors to require that any such component placed in service 90 days after the enactment of this Act must meet criteria established by the 2010 Energy Star Program Requirements for Residential Windows, Doors, and Skylights, Version 5.0 (or any subsequent version of such requirements in effect after January 4, 2010). Subtitle B: Individual Tax Relief - Part I: Miscellaneous Provisions -

(Sec. 221)

Extends through 2010 tax deductions for:
(1) certain expenses of elementary and secondary school teachers;
(2) state and local real property taxes;
(3) state and local sales taxes in lieu of state and local income taxes;
(4) contributions of capital gains property made for conservation purposes; and
(5) qualified tuition and related expenses (available to taxpayers who do not itemize their deductions)

(Sec. 226)

Extends through 2010:
(1) tax-free distributions from individual retirement accounts (IRAs) for charitable purposes; and
(2) the special rule for regulated investment company (RIC) stock held in the estate of a nonresident non-citizen. Part II: Low-Income Housing Credits -

(Sec. 231)

Allows state housing credit agencies to elect in 2010 a direct payment of low-income housing tax credit amounts for financing low-income buildings.Subtitle C: Business Tax Relief -

(Sec. 241)

Extends through 2010:
(1) the tax credit for increasing research activities;
(2) the tax credit for employment of members of Indian tribes;
(3) the new markets tax credit;
(4) the tax credit for railroad track maintenance expenditures;
(5) the tax credit for mine rescue team training expenses;
(6) the tax credit for differential wage payments for employees who are active duty members of the Uniformed Services;
(7) accelerated depreciation for farming business machinery and equipment, qualified leasehold improvements, qualified restaurant buildings and improvements, qualified retail improvements, qualified retail improvements, motorsports entertainment complexes, and business property on Indian reservations;
(8) the charitable tax deduction for contributions of food and book inventories by certain noncorporate taxpayers;
(9) the charitable tax deduction for corporate contributions of computer technology and equipment for educational purposes;
(10) the election to expense mine safety equipment and special expensing rules for certain film and television production;
(11) expensing of environmental remediation expenditures;
(12) the tax deduction for income attributable to domestic production activities in Puerto Rico;
(13) tax rules for payments to controlling exempt organizations;
(14) the exclusion of gain or loss from the sale or exchange of certain brownfield sites from the unrelated business income of tax-exempt organizations;
(15) tax rules relating to timber real estate investment trusts;
(16) tax rules relating to RIC dividends and the treatment of RICs as qualified investment entities;
(17) the subpart F exemption for active financing income earned on business operations overseas;
(18) rules for adjusting the basis of stock of S corporations making charitable contributions of property;
(19) tax incentives for investment in empowerment zones and renewal communities, the District of Columbia, and American Samoa; and
(20) the increase in the limitation on the amount of distilled spirits tax covered (paid over) into the treasuries of Puerto Rico and the Virgin Islands.

(Sec. 271)

Allows a corporation an election to increase its AMT credits by a specified credit adjustment amount for the purpose of increasing its new domestic investment in depreciable business equipment.

(Sec. 272)

Requires the Chief of Staff of the Joint Committee on Taxation, in consultation with the Comptroller General, to submit by November 30, 2010, to the House Committee on Ways and Means and the Senate Committee on Finance a report on each tax expenditure extended by this title. Requires such report to include an explanation of such tax expenditures and an analysis of their overall success. Subtitle D: Temporary Disaster Relief Provisions - Part I: National Disaster Relief -

(Sec. 281)

Extends through 2010:
(1) waiver of certain mortgage revenue bond requirements for refinancing residences damaged or destroyed in a disaster area;
(2) the tax deduction for personal casualty losses attributable to federally-declared disasters;
(3) accelerated depreciation of qualified disaster property and expensing of qualified disaster expenses; and
(4) the five-year extended carryover period for net operating losses incurred in a disaster area. Part II: Regional Provisions - Subpart A: New York Liberty Zone -

(Sec. 291)

Extends through 2010:
(1) the special depreciation allowance for nonresidential and residential real property in the New York Liberty Zone; and
(2) authority for issuing tax-exempt bonds in such Zone. Subpart B: GO Zone -

(Sec. 295)

Extends through 2010 the increase in the rehabilitation tax credit for a certified historic structure or qualified rehabilitated building located in the Gulf Opportunity Zone (GO Zone).

(Sec. 296)

Extends through August 28, 2010, the work opportunity tax credit for employing Hurricane Katrina employees.

(Sec. 297)

Extends through 2012 allocations of low-income housing tax credit dollar amounts for buildings in the GO Zone, the Rita GO Zone, or the Wilma GO Zone. Title III: Pension Provisions - Subtitle A: Pension Funding Relief - Part 1: Single-Employer Plans -

(Sec. 301)

Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code (IRC) with respect to the shortfall amortization charge in the formula for determining the minimum required contribution for any plan year of a single-employer defined benefit plan in which the value of plan assets is less than the plan's funding target for the plan year. (The shortfall amortization charge for a plan for any plan year is the aggregate total of the shortfall amortization installments in amortizing unfunded liabilities for such plan year with respect to the shortfall amortization bases for the plan year and each of the six preceding plan years. Shortfall amortization installments are the amounts necessary to amortize the shortfall amortization base of the plan for any plan year in level annual installments over the seven-plan-year period beginning with such plan year.) Prescribes a special rule under which the plan sponsor may elect in any two plan years 2008-2011 shortfall amortization installments of:
(1) interest on the shortfall amortization base, in the case of the first two plan years in a nine-plan-year period beginning with the applicable plan year; and
(2) the amounts necessary to amortize the balance of such shortfall amortization base in level annual installments over the last seven plan years in that nine-plan-year period. Prescribes a related special rule for a 15-year amortization period. Specifies requirements for such elections. Requires an increase in shortfall amortization installments by an installment acceleration amount, during a specified restriction period (beginning after December 31, 2009), in cases of excess compensation or certain dividends or stock redemptions, as determined according to specified formulae. Defines installment acceleration amount as the sum of the aggregate amount of excess employee compensation (over $1 million) for a plan year after December 31, 2009, plus the amount of dividends and stock redemptions for such plan year. Requires a plan administrator to provide notice of a shortfall amortization election to each plan participant and beneficiary, labor organization representing such participants and beneficiaries, and the Pension Benefit Guaranty Corporation (PBGC) at least 30 days after such election.

(Sec. 302)

Amends the Pension Protection Act of 2006 (PPA 2006) to allow sponsors of certain eligible cooperative pension plans, PBGC settlement plans, and government contractor cooperative plans or eligible charity plans with delayed effective dates to elect, in certain plan years 2009-2011, and subject to certain conditions, to apply specified pre-PPA 2006 minimum funding rules with respect to unfunded new liabilities (under 90% funded) for either:
(1) a two-year application of a deficit reduction contribution of zero plus an increased additional funding charge for certain plans with 9-year extended amortization periods; or
(2) a one-year application of a new applicable percentage in the determination of a 15-year extended amortization period.

(Sec. 303)

Amends the Worker, Retiree, and Employer Recovery Act of 2008 with respect to the limitation on benefit accruals for plans with severe funding shortfalls. Modifies the application, for any plan year between October 1, 2008, and December 31, 2011, of the requirement that benefit accruals under a single-employer defined benefit plan cease as of the plan year's valuation date if the plan's adjusted funding target attainment (AFTA) percentage for a plan year is less than 60%. Repeals the requirement that the plan's AFTA percentage for the preceding plan year, if greater, be substituted for the AFTA percentage for the plan year concerned. Replaces it with a requirement that the plan's AFTA percentage for the last plan year ending before September 30, 2009, if greater, be substituted for the AFTA percentage for the plan year concerned. Amends ERISA and the IRC to exclude from the definition of "prohibited (benefit) payments," by treating as not an excess payment under a single life annuity (plus certain Social Security supplements), any Social Security leveling option payment made on or before December 31, 2011.

(Sec. 304)

Revises requirements for the reduction of the minimum required contribution (by elected credits for a prefunding balance and a funding standard carryover balance) to a single-employer defined benefit pension plan. Prescribes a special lookback for credit balance rule limiting such a reduction of the minimum required contribution for benefit plans that are less than 80% funded for plan years between June 30, 2009, and December 31, 2011.

(Sec. 305)

Amends ERISA to require each contributing sponsor, and each member of a contributing sponsor’s controlled group, of a single-employer plan to provide the PBGC information on plan liabilities and assets if either:
(1) the funding target attainment percentage at the end of the preceding plan year of a plan is less than 80% (as under current law); or
(2) the aggregate unfunded vested benefits of the plan exceed $75 million (disregarding plans with no unfunded vested benefits).

(Sec. 306)

Allows commercial airline employees who were participants in a tax-exempt defined benefit pension plan of a commercial airline that was terminated or otherwise restricted to transfer to a traditional IRA within a specified time period any amount received from the airline resulting from a bankruptcy proceeding filed after September 11, 2001, and before January 1, 2007. Treats such amount as a rollover contribution to the IRA. Excludes from the gross income of such employees any such amount received from an airline. Prescribes treatment of a rollover to a Roth IRA of any amounts attributable to an airline payment which was transferred subsequently to a traditional IRA. Part 2: Multiemployer Plans -

(Sec. 311)

Amends ERISA and the IRC relating to minimum funding standards for multiemployer benefit plans. Makes a special relief rule to allow such plans to elect alternative amortization plans and valuation methods for amortization of net investment losses incurred in either or both of the first two plan years ending after June 30, 2008, with an election for a specified expanded smoothing period in asset valuation methods. Requires plan sponsors to give notice of such an election to:
(1) participants and beneficiaries of the plan; and
(2) the PBGC.

(Sec. 312)

Authorizes the sponsor of a multiemployer pension plan in endangered or critical status to elect, by June 30, 2011, to extend the plan's funding improvement or rehabilitation period for up to an additional five years, reduced by any previous extension period.

(Sec. 313)

Declares that, in the case of an unfunded liabilities amortization extension granted to a multiemployer plan under specified pre-PPA 2006 minimum funding rules, the determination of whether any financial condition on the amortization extension is satisfied shall be made by assuming that for any plan year that contains some or all of the period between June 30 and October 31, 2008, the actual rate of return on the plan assets was equal to the interest rate used for purposes of charging or crediting the funding standard account in such plan year. Allows the plan sponsor, in the alternative, to elect otherwise in a form and manner prescribed by the Secretary of the Treasury. Authorizes the plan sponsor to revoke any such amortization extension.

(Sec. 314)

Revises requirements for the funding improvement plan that a plan sponsor must adopt for a multiemployer plan in endangered status, in particular the schedules of revised benefit and contribution structures the sponsor must provide the bargaining parties containing one proposal (default schedule) for reductions in the amount of future benefit accruals. Authorizes a sponsor of a multiemployer plan in endangered or critical status to designate an alternative default schedule of contribution rates and plan benefit changes if the alternative schedule has been adopted in collective bargaining agreements covering at least 75% of the active participants of the agreement.

(Sec. 315)

Declares that a multiemployer plan actuary shall not be treated as failing to meet the requirement for an annual certification of the plan's status or progress in meeting a funding improvement or rehabilitation plan requirements, if that certification occurs at any time earlier than 75 days after enactment of this Act. Prescribes a process for revising a plan actuary's prior certification if the plan sponsor makes an election under certain special relief rules with respect to minimum funding standards and the plan actuary's certification of the plan status did not take the election into account. Subtitle B: Fee Disclosure - Defined Contribution Fee Disclosure Act of 2010 -

(Sec. 322)

Amends ERISA to require a service provider, before entering into a contract to provide services to an individual account plan, to provide the plan administrator with a single written statement that includes:
(1) a detailed description of plan services and fees;
(2) in cases of recordkeeping services related to plan investment options, information needed by the plan administrator to provide pension benefit statements and investment options to plan participants or beneficiaries;
(3) the identity of plan investment options; and
(4) the portion of total expected annual revenue (fees) allocable to plan administration and recordkeeping, investment management, and other services. Exempts from such requirements any contracts or arrangements for services with a total expected annual revenue of less than $5,000. Requires an individual account plan administrator to notify the participant or beneficiary about investment options and specified related information, including a plan fee comparison chart, before the participant's initial investment and the effective date of any change in such options. Adds new requirements for quarterly benefit statements, including specified information on investment options. Allows plans with 100 or fewer participants and beneficiaries to issue an annual pension benefit statement instead of quarterly statements. Requires the Secretary of Labor to make available to employers with 100 or fewer employees:
(1) educational and compliance materials concerning service providers of individual account plans which permit a participant or beneficiary to exercise control over account assets; and
(2) services to assist in finding and understanding affordable investment options. Revises civil penalties to authorize the Secretary of Labor to assess a civil penalty of up to:
(1) $1,000 a day (up to a maximum of the lesser of 10% of the plan's assets or $1 million) against a service provider that fails to provide a written service disclosure statement to the administrator of an individual account plan; and
(2) $110 a day (up to a maximum of the lesser of 10% of the plan's assets or $500,000) against a plan administrator that fails or refuses to provide pension benefit statements and notice of investment options to plan participants and beneficiaries. Requires the Secretary of Labor to:
(1) notify the applicable regulatory authority about any service provider engaged in a pattern or practice that precludes compliance with reporting and disclosure requirements for individual account plans; and
(2) audit annually a representative sampling of individual account plans to determine compliance. Requires the Secretary of Labor to:
(1) review such reporting and disclosure requirements; and
(2) report recommendations for consolidating and improving them.

(Sec. 323)

Amends the IRC to impose a $1,000 a day penalty tax (up to a maximum of the lesser of 10% of the plan's assets or $1 million) on plan service providers who fail to provide plan administrators with initial and annual written statements of plan services and fees, investment options, the portion of total fees allocable to plan administration and recordkeeping, investment management, and other services, and any material changes in such statements. Imposes a $100 a day penalty tax (up to a maximum of the lesser of 10% of the plan's assets or $500,000) on plan administrators who fail to provide plan participants or beneficiaries with advance notice of investment options, quarterly benefit statements describing investment options, statements of plan services and fees, and any material changes in such notices.

(Sec. 324)

Directs the Secretary of Labor to prescribe regulations or other guidance in order to carry out the requirements of this Act. Allows any required disclosure to be made electronically.

(Sec. 325)

Applies the requirements of this Act to plan years beginning after December 31, 2011. Title IV: Revenue Offsets - Subtitle A: Foreign Provisions -

(Sec. 401)

Amends the IRC to set forth a tax rule for suspending the recognition of foreign tax credits until the related foreign income is taken into account for U.S. tax purposes. Authorizes the Secretary of the Treasury to issue regulations or guidance to carry out such tax rule and to allow for exceptions from the application of such rule.

(Sec. 402)

Denies a foreign tax credit for foreign income not subject to U.S. taxation due to a covered asset acquisition (defined as an acquisition that results in an increase in tax basis for U.S. tax purposes but not for foreign tax purposes).

(Sec. 403)

Applies a separate foreign tax credit limitation for each item of income that:
(1) would be treated as derived from sources within the United States; and
(2) would be treated as arising from sources outside the United States under a treaty obligation and the taxpayer chooses the benefits of such treaty.

(Sec. 404)

Limits the amount of foreign tax credits that may be claimed by a U.S. domestic corporation with respect to a deemed dividend paid by a foreign subsidiary.

(Sec. 405)

Sets forth a special rule to prevent a reduction in earnings in profits of a foreign corporation in an acquisition if more than 50% of the dividends arising from such acquisition would not be subject to U.S. taxation or be includible in the earnings and profits of a controlled foreign corporation.

(Sec. 406)

Treats a foreign corporation as a member of an affiliated group, for interest allocation and apportionment purposes, if:
(1) more than 50% of its gross income is effectively connected with a U.S. trade or business; and
(2) at least 80% of either the vote or value of its outstanding stock is owned directly or indirectly by members of the affiliated group.

(Sec. 407)

Repeals tax rules exempting foreign source income attributable to the active conduct of a foreign trade or business from withholding of tax requirements.

(Sec. 408)

Treats as income received in the United States amounts received from noncorporate residents or domestic corporations with respect to guarantees and amounts paid by any foreign person if such amounts are connected with income which is effectively connected with the conduct of a trade or business in the United States.

(Sec. 409)

Provides that the statute of limitations for failure to provide information to the Internal Revenue Service (IRS) on certain foreign transactions shall not be tolled if such failure is due to reasonable cause and not willful neglect. Subtitle B: Personal Service Income Earned in Pass-thru Entities -

(Sec. 411)

Amends the IRC to:
(1) set forth a special rule for the inclusion in gross income of partnership interests transferred in connection with the provision of services;
(2) treat as ordinary income or an ordinary loss any net income or loss from an investment services partnership interest;
(3) increase the penalty for underpayment of tax resulting from property transferred for investment management services; and
(4) include income and loss from an investment services partnership interest for purposes of determining net earnings from self-employment. Defines "investment services partnership interest" as any interest in a partnership held by a person who provides services to a partnership by:
(1) advising the partnership about investing in, purchasing, or selling specified assets;
(2) managing, acquiring, or disposing of specified assets; or
(3) arranging financing with respect to acquiring specified assets.

(Sec. 413)

Requires the recognition of all self-employment income, for purposes of the tax on such income, earned from an S corporation which is a partner in a partnership engaged in professional services or for which the principal assets are the reputation and skill or three or fewer employees. Subtitle C: Corporate Provisions -

(Sec. 421)

Allows nonrecognition of gain or loss in a corporate reorganization to a corporation which is a party to such reorganization and which exchanges property pursuant to such reorganization solely for stock other than nonqualified preferred stock.

(Sec. 422)

Revises the tax treatment of property other than stock (i.e., boot) received in connection with a corporate reorganization to provide that such property shall be treated as a taxable dividend to the extent of the earnings and profits of the corporation and each corporation that is a party to such reorganization. Subtitle D: Other Provisions -

(Sec. 431)

Amends the IRC to:
(1) extend the applicability of the Oil Spill Liability Trust Fund (Trust Fund) financing rate until December 31, 2020;
(2) increase such financing rate to 34 cents a barrel for calendar quarters beginning more than 60 days after the enactment of this Act; and
(3) increase the per incident limitations on expenditures from such Trust Fund.

(Sec. 432)

Increases by 36% the estimated tax installment for certain large corporations in the third quarter of 2015. Title V: Unemployment, Health, and Other Assistance - Subtitle A: Unemployment Insurance and Other Assistance -

(Sec. 501)

Amends the Supplemental Appropriations Act, 2008 with respect to the state-established individual emergency unemployment compensation account. Extends the final date for entering a federal-state agreement under the Emergency Unemployment Compensation (EUC) program through November 30, 2010. Postpones the termination of the program until April 30, 2011. Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until:
(1) November 30, 2010, federal-state agreements increasing regular unemployment compensation payments to individuals; and
(2) December 1, 2010, requirements that federal payments to states cover 100% of EUC. Amends the Unemployment Compensation Extension Act of 2008 to exempt weeks of unemployment between enactment of this Act and April 30, 2011, from the prohibition in the Federal-State Extended Unemployment Compensation Act of 1970 against federal matching payments to a state for the first week in an individual's eligibility period for which extended compensation or sharable regular compensation is paid if the state law provides for payment of regular compensation to an individual for his or her first week of otherwise compensable unemployment. (Thus allows temporary federal matching for the first week of extended benefits for states with no waiting period.) Amends the Supplemental Appropriations Act, 2008 to apply to claims for EUC payments the terms and conditions of state unemployment compensation law relating to availability of work, active search for work, and refusal to accept work.

(Sec. 502)

Requires a state to determine whether an individual is to be paid EUC or regular compensation for a week of unemployment by using one of four specified methods if:
(1) an individual has been determined to be entitled to EUC for a benefit year;
(2) that benefit year has expired;
(3) such individual has remaining entitlement to EUC for that benefit year, and would qualify for a new benefit year in which the weekly benefit amount of regular compensation is at least either $100 or 25% less than the individual's weekly benefit amount in such benefit year.

(Sec. 503)

Amends part A of title IV (Temporary Assistance to Needy Families) (TANF) of the Social Security Act (SSA) to appropriate funds for FY2011 to the Emergency Contingency Fund for State Temporary Assistance for Needy Families Programs (Emergency Fund). Requires amounts appropriated to the Emergency Fund for:
(1) FY2009 to remain available through FY2011 to make grants and payments to states to cover expenditures to subsidize employment positions held by individuals placed in the positions before FY2011; and
(2) FY2011, to remain available through FY2012 to make grants to states based on FY2011 expenditures for FY2011 benefits and services. Reserves a specified amount of FY2011 funds for use in FY2012 for grants for any emergency TANF expenditures incurred by states after FY2011. Extends the Emergency Fund grant program through FY2012. Extends through FY2011 the authority of the Secretary of Health and Human Services (HHS) to make state grants related to:
(1) caseload increases;
(2) increased expenditures for non-recurrent short term benefits; and
(3) increased expenditures for subsidized employment. Requires an expenditure for subsidized employment to be taken into account for determining if the state meets the subsidized employment expenditure requirement only if it is used to subsidize employment for:
(1) a member of a needy family (without regard to whether the family is receiving TANF); or
(2) an individual who has exhausted (or, within 60 days, will exhaust) all rights to receive unemployment compensation under federal and state law, and who is a member of a needy family. Reduces from a maximum 50% to a maximum 30% of the annual state family assistance grant the total amount payable to a single state for FY2011 out of the Contingency Fund for State Welfare Programs and the Emergency Fund. Declares that, if the HHS Secretary determines that the Emergency Fund is at risk of being depleted before September 30, 2011, or that funds are available to accommodate additional state requests, the HHS Secretary, through program instructions issued without regard to federal rulemaking requirements, may:
(1) specify priority criteria for awarding grants to states during FY2011; and
(2) adjust such percentage limitation to the total amount payable to a single state for FY2011. Requires the HHS Secretary to issue program guidance, without regard to federal rulemaking requirements, which ensures that the funds provided under the amendments made by this section to a jurisdiction for subsidized employment do not support any subsidized employment position whose annual salary is greater than, at state option, either:
(1) 200% of the poverty line for a family of four; or
(2) the median wage in the jurisdiction. Subtitle B: Health Provisions -

(Sec. 511)

Amends the Tax Relief and Health Care Act of 2006, as modified by other federal law, to extend through FY 2011 section 508 hospital reclassifications. ("Section 508" refers to Section 508 of the Medicare Modernization Act of 2003, which allows the temporary reclassification of a hospital with a low Medicare area wage index, for reimbursement purposes, to a nearby location with a higher Medicare area wage index, so that the "Section 508 hospital" will receive the higher Medicare reimbursement rate.) Authorizes the HHS Secretary to implement this reclassification extension by posting on the Internet website of the Centers for Medicare & Medicaid Services (CMS) a list of the areas and the hospitals whose reclassifications will be extended. Allows hospitals located in or reclassified to labor market areas affected by such extension to terminate or withdraw their reclassifications according to a specified procedure.

(Sec. 512)

Repeals the delay until the beginning of FY2012 of the implementation of Version 4 of the Resource Utilization Groups (RUG-IV) for purposes of reimbursing skilled nursing facilities under Medicare. Allows RUG-IV to go into effect on October 1, 2010.

(Sec. 513)

Repeals the reinstatement for one year, from July 1, 2010, until July 1, 2011, of the reasonable cost reimbursement for clinical diagnostic laboratory services at certain small rural hospitals with under 50 beds.

(Sec. 514)

Makes appropriations to the HHS Secretary for the CMS Program Management Account with respect to Medicare claims reprocessing.

(Sec. 515)

Makes technical corrections to titles XIX (Medicaid) and XXI (Children's Health Insurance Program) (CHIP) of the SSA. Amends the Patient Protection and Affordable Care Act (PPACA) to repeal the requirement that Medicaid agencies exclude individuals or entities from participating in Medicaid for a specified period of time if the entity or individual owns, controls, or manages an entity that:
(1) has failed to repay overpayments during a specified period;
(2) is suspended, excluded, or terminated from participation in any Medicaid program; or
(3) is affiliated with an individual or entity that has been suspended, excluded, or terminated from Medicaid participation. Delays until calendar 2014 the increase from 100% to 133% of the income official poverty line applicable to a family of the size involved of the income level the state is required to establish with respect to a Medicaid group containing children born after September 30, 1983 (or, at state option, after any earlier date), who have attained age 6 but have not attained age 19. Amends the Children's Health Insurance Program Reauthorization Act of 2009 with respect to the requirement that the HHS Secretary calculate or publish any national or state-specific error rate based on the application of the federal payment error rate measurement requirements to CHIP. Declares that the HHS Secretary is not required to calculate or publish a national or a state-specific error rate for FY2009 or FY2010. Revises requirements for CHIP coverage of the children of state employees as targeted low-income children. Revises requirements for calculation of the net average allowable costs of a state in the formula for determination of federal payments to states to encourage the adoption and use of certified electronic health record technology. Revises requirements for applying eligibility criteria under SSA title XVI (Supplemental Security Income) (SSI) for purposes of determining Medicaid eligibility under a state medical assistance plan of an individual who is not receiving SSI.

(Sec. 516)

Amends the Public Health Service Act to extend the 340B drug discount program (which limits the cost of covered outpatient drugs to certain federal grantees) to inpatient drugs for uninsured patients or those without prescription drug coverage.

(Sec. 517)

Requires the inclusion of orphan drugs for rare diseases or conditions among covered outpatient drugs under the 340B drug discount program for eligible children's hospitals.

(Sec. 518)

Provides that waivers of cost-sharing and deductibles for Medicare preventive services apply when those services are furnished at Federally Qualified Health Centers and Rural Health Clinics.

(Sec. 519)

Amends the IRC to authorize the Secretary of the Treasury to disclose to HHS officers and employees tax return information regarding delinquent tax debt with respect to taxpayers who apply to enroll or reenroll as Medicare service providers or suppliers. Requires the HHS Secretary to take this information into account in determining whether to deny such an application or to apply enhanced oversight to a service provider or supplier who owes such a debt.

(Sec. 520)

Amends PPACA to apply to elections made after enactment of PPACA the 12-month special enrollment period for Medicare part B (Supplementary Medical Insurance) for disabled Medicare beneficiaries who are also eligible for TRICARE.

(Sec. 521)

Sets 2.2% as the update to the single conversion factor in the formula for determining physician payment rates for June 1, 2010, through December 31, 2010, and 1% as the update for 2011.

(Sec. 522)

Directs the HHS Secretary, for services furnished on or after January 1. 2012, to revise the fee schedule areas used for Medicare payment to California using the Metropolitan Statistical Area Geographic Adjustment Factor methodology, according to specified requirements.

(Sec. 523)

Revises requirements for calculating payments to hospitals for inpatient hospital services with respect to the three-day payment window regarding other services related to an admission which are performed during the three days before an admission. Includes among such services, in addition to diagnostic services (as under current law), all services that are not diagnostic services (other than ambulance and maintenance renal dialysis services) for which Medicare payment may be made that are provided to a patient by a hospital (or an entity wholly owned or operated by the hospital). Prohibits any administrative or judicial review of the determination of whether services provided during the three days before a patient's inpatient admission are related to the admission. Prohibits the HHS Secretary from reopening a claim, adjusting a claim, or making a payment pursuant to any request for Medicare payment (previously bundled claims) submitted by a hospital or an entity wholly owned or operated by the hospital for specified other services related to a patient's inpatient admission for purposes of treating, as unrelated to such admission, services provided during the three days (or, in the case of a hospital that is not a subsection [d] hospital, during the one day) immediately preceding the date of the patient's inpatient admission. (Generally, a subsection [d] hospital is an acute care hospital, particularly one that receives payments under Medicare's inpatient prospective payment system when providing covered inpatient services to eligible beneficiaries.) Title VI: Other Provisions -

(Sec. 601)

Extends the national flood insurance program from May 31, 2010, through December 31, 2010.

(Sec. 602)

Allocates in FY2010 funds received from sales, bonuses, royalties, and rentals under the Geothermal Steam Act of 1970 (geothermal receipts) for payments to states (50%) and counties (25%) and as miscellaneous receipts (25%).

(Sec. 603)

Appropriates additional funds for the Small Business Administration (SBA) Business Loans Program Account, to remain available through December 31, 2010, for small business loan fee reductions and eliminations and for loan guarantees under the American Recovery and Reinvestment Act of 2009.

(Sec. 604)

Directs the Secretary of Agriculture to:
(1) make supplemental direct commodity payments to agricultural producers in a disaster county (an area covered by a qualifying natural disaster declaration for the 2009 crop year);
(2) make grants to states to assist eligible specialty crop producers for losses associated with a natural disaster affecting the 2009 crops;
(3) provide supplemental assistance to agricultural producers and first-handlers of the 2009 crop of cottonseed in disaster counties;
(4) provide grants to states to assist aquaculture producers for losses associated with high feed input costs during 2009;
(5) make grants to agriculture producers who had grazing losses in disaster counties in 2009;
(6) make payments to an agricultural transportation cooperative in the state of Hawaii to maintain and develop employment; and
(7) make emergency no-interest loans to poultry producers.

(Sec. 605)

Appropriates funds for grants to states for youth activities, including summer employment for youth.

(Sec. 606)

Appropriates funds for the Housing Trust Fund.

(Sec. 607)

Individual Indian Money Account Litigation Settlement Act of 2010 - Authorizes, ratifies, and confirms the Class Action Settlement Agreement dated December 7, 2009, in the case entitled Elouise Cobell et al. v. Ken Salazar. Establishes in the Treasury the Trust Land Consolidation Fund and the Indian Education Scholarship Holding Fund to carry out terms of the Settlement Agreement. Amends the IRC to exclude from gross income a lump sum payment or periodic payments received under the Settlement Agreement. Disregards such payments in determining eligibility for benefits under a federally-assisted program.

(Sec. 608)

Appropriates funds to carry out the terms of the Settlement Agreement dated February 18, 2010, in the cases consolidated in In re Black Farmers Discrimination Litigation, including Pigford claims asserted under the Food, Conservation, and Energy Act of 2008.

(Sec. 609)

Extends through 2013 eligibility for the concurrent receipt of military retired pay and veterans' disability compensation for veterans who were retired or separated due to physical disability, regardless of their disability rating or years of service.

(Sec. 610)

Amends the Department of Defense Appropriations Act, 2010, to extend the use of 2009 federal poverty guidelines until updated guidelines are published for 2011.

(Sec. 611)

Amends the IRC to exclude from any income determination any refund or advance payment with respect to a refundable credit for a period of 12 months from receipt for purposes of determining eligibility for benefits or assistance under any federally-assisted program. Terminates such exclusion for amounts received after December 31, 2010.

(Sec. 612)

Amends part B (Child and Family Services) of title IV of the SSA to extend through 2011 the federal payments, under the program to assist courts in improving the processing of foster care and adoption cases, to:
(1) ensure that the safety, permanence, and well-being needs of children are met in a timely and complete manner; and
(2) provide for the training of judges, attorneys and other legal personnel in child welfare cases.

(Sec. 613)

Authorizes the Secretary of the Interior, acting through the Director of the Bureau of Land Management (BLM), upon a written request from a timber purchaser, to make a one-time modification to the term of the purchaser's qualifying contract by adding three years to the contract expiration date if the request:
(1) is received within 90 days after the enactment of this Act; and
(2) contains a provision releasing the United States from all liability, including further consideration or compensation, as a result of the modification made to the contract. Defines "qualifying contract" as a contract that was awarded during the period beginning on January 1, 2005, and ending on December 31, 2008, that has not been terminated by BLM for the sale of timber from BLM lands for which there is unharvested volume remaining, for which the contract is not a salvage sale, and for which there is not an urgent need to harvest because of deteriorating timber conditions that developed after the contract was awarded. Requires the Secretary of the Interior to submit to Congress a report on a plan and timeline for the promulgation of new regulations authorizing BLM to extend timber contracts because of changes in market conditions. Bars this provision from having the effect of surrendering any claim by the United States against any timber purchaser arising under a timber sale contract, including a qualifying contract, before the date on which the contract's term is adjusted.

(Sec. 614)

Amends the Surface Transportation Extension Act of 2010 to modify the extension of certain allocations of transportation program funds to states under the Act. Revises such allocations for FY2010-FY2011 to direct funds to specific programs under the equity bonus program (except the high priority projects program), including:
(1) the Interstate maintenance program;
(2) the national highway system program;
(3) the highway bridge program;
(4) the surface transportation program;
(5) the highway safety improvement program;
(6) the congestion mitigation and air quality improvement program;
(7) the metropolitan planning program;
(8) the equity bonus program;
(9) the Appalachian development highway system program;
(10) the recreational trails program;
(11) the safe routes to school program;
(12) the rail-highway grade crossing program; and
(13) the coordinated border infrastructure program. Requires the Secretary of Transportation to apportion authorized appropriations (out of the Highway Trust Fund, other than the Mass Transit Account) among all states for FY2010 and for the period from October 1, 2010, through December 31, 2010, for the projects of the national and regional significance program and the national corridor infrastructure improvement program so that each state's apportionment is equal to its FY2009 share of funds apportioned or allocated for such programs.

(Sec. 615)

Amends the Trade Act of 1974 to expand the trade adjustment assistance grant program for community college and career training to include individuals who are, or are likely to become, eligible for unemployment compensation or who remain unemployed after exhausting their unemployment benefits. Restricts eligibility for program grants to nonprofit educational institutions. Authorizes the Secretary of Labor to spend up to 5% of program funds to administer, evaluate, and establish reporting systems for the Community College and Career Training Grant program.

(Sec. 616)

Amends the Harmonized Tariff Schedule of the United States to extend until December 31, 2013, the temporary duty suspensions on certain cotton shirting fabrics. Amends the Tax Relief and Health Care Act of 2006 to require the Secretary of the Treasury to transfer from the Treasury to the Pima Cotton Trust Fund amounts equal to the duties received in the Treasury from certain imported woven fabrics of cotton since January 1, 2004. Extends the authority of the Secretary of the Treasury to make transfers to the Trust Fund for certain annual distributions (duty refunds) to U.S. manufacturers who certify by affidavit to have used such imported cotton in the manufacture of cotton shirts. Requires annual affidavits from shirting manufacturers and from yarn spinners.

(Sec. 617)

Requires the Secretary of the Treasury to transfer to the Wool Apparel Manufacturers Trust Fund from the general fund of the Treasury amounts received in the general fund attributable to duty received on articles classified under Chapter 62 of the Harmonized Tariff Schedule of the United States (apparel and clothing accessories, not knitted or crocheted), subject to specified limitations.

(Sec. 618)

Directs the Secretary of Commerce to report to Congress not later than 180 days after the enactment of this Act on:
(1) the pattern of job loss in the New England, Mid-Atlantic, and Midwest states over the past 20 years;
(2) the role of off-shoring of manufacturing jobs in the overall job loss in such regions; and
(3) recommendations to attract industries and bring jobs to the region.

(Sec. 619)

Amends the American Recovery and Reinvestment Act of 2009 to require any agency that distributes recovery funds to report to Congress and make available on its website by July 1, 2010, a description of the goals and other information and performance measures for each program:
(1) for which funds are appropriated in an amount that exceeds $2 billion and 150% of the funds appropriated for the program for FY2008; and
(2) which did not exist before the enactment of this Act. Requires such agencies to publish quarterly reports on such programs. Terminates reporting requirements on September 30, 2013. Authorizes the Attorney General to bring a civil action to impose monetary penalties against recipients of funds from such a program who fail to provide required information or who provide information that contains a material omission or misstatement. Title VII: Budgetary Provisions -

(Sec. 701)

Requires the budgetary effects of this Act, for the purpose of complying with the Statutory Pay-As-You-Go Act of 2010, to be determined by reference to the latest statement titled "Budgetary Effects of PAYGO Legislation" for this Act submitted by the Chairmen of the House and Senate Budget Committees, provided such statement has been submitted prior to the vote in the House acting first on passage. Designates sections 501 (extension of unemployment insurance provisions), 511 (extension of reclassifications of hospitals with a low area wage index for Medicare reimbursement purposes), and 516 (addition of inpatient drug discount program to 340B drug discount program) of this Act as an emergency requirement, thus exempting such provisions from the pay-as-you-go requirement of budget neutrality.

...Read the Rest

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H.R.3590 Patient Protection an... 387 H.R.5618 Restoration of Emerge... 301 S.3520 Unemployment Insuranc... 283 H.R.3200 America's Affordable ... 223 H.R.3962 Affordable Health Car... 170	Sen. Boxer [D-CA] 75 Sen. Hutchison [R-TX] 68 Sen. Cornyn [R-TX] 66 Sen. Specter [D-PA] 50 Sen. Casey [D-PA] 49	Unemployment insurance 26 Immigration 6 Firearms 4 Education 4 Energy 3

Users supporting H.R.4213 (1747) are also:

Supporting Bill	Supporting Senator	Supporting Representative
S.3520 Unemployment Insuranc... 361 H.R.5618 Restoration of Emerge... 340 H.R.4851 Continuing Extension ... 96 H.R.3590 Young Women's Breast ... 82 H.R.4173 Dodd-Frank Wall Stree... 75	Sen. Reid [D-NV] 15 Sen. Sanders [I-VT] 11 Sen. Boxer [D-CA] 11 Sen. Kerry [D-MA] 11 Sen. Franken [D-MN] 11	Rep. Grayson [D-FL] 7 Rep. Kucinich [D-OH] 6 Rep. Pelosi [D-CA] 6 Rep. Weiner [D-NY] 4 Rep. Waxman [D-CA] 4

Opposing Bill	Opposing Senator	Opposing Representative
H.R.3590 Young Women's Breast ... 46 H.R.45 Blair Holt's Firearm ... 40 S.773 Cybersecurity Act of ... 38 H.R.3962 Preservation of Acces... 34 H.R.25 Fair Tax Act of 2009 32	Sen. McCain [R-AZ] 21 Sen. McConnell [R-KY] 20 Sen. Brown [R-MA] 19 Sen. Cornyn [R-TX] 16 Sen. Kyl [R-AZ] 15	Rep. Barton [R-TX] 8 Rep. Paul [R-TX] 7 Rep. Bachmann [R-MN] 6 Rep. Rangel [D-NY] 5 Rep. Pelosi [D-CA] 5

Users opposing H.R.4213 (283) are also:

Supporting Bill	Supporting Senator	Supporting Representative
H.R.25 Fair Tax Act of 2009 105 H.R.1207 Federal Reserve Trans... 99 H.R.197 National Right-to-Car... 54 S.J.Res.26 S.J.Res.26 34 H.R.833 Federal Reserve Board... 32	Sen. DeMint [R-SC] 10 Sen. McCain [R-AZ] 3 Sen. Coburn [R-OK] 3 Sen. Brown [R-MA] 3 Sen. Crapo [R-ID] 3	Rep. Bachmann [R-MN] 7 Rep. Ryan [R-WI] 6 Rep. Boehner [R-OH] 5 Rep. Simpson [R-ID] 3 Rep. Calvert [R-CA] 2

Opposing Bill	Opposing Senator	Opposing Representative
H.R.3590 Young Women's Breast ... 143 H.R.2454 Safe Climate Act 140 H.R.3962 Preservation of Acces... 119 H.R.4173 Dodd-Frank Wall Stree... 113 S.773 Cybersecurity Act of ... 100	Sen. Boxer [D-CA] 18 Sen. Reid [D-NV] 13 Sen. McCain [R-AZ] 11 Sen. Graham [R-SC] 10 Sen. Snowe [R-ME] 9	Rep. Pelosi [D-CA] 19 Rep. Frank [D-MA] 13 Rep. Waxman [D-CA] 8 Rep. Watt [D-NC] 6 Rep. Jackson-Lee [D-TX] 6

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U.S. Congress - H.R.4213 Unemployment Compensation Extension Act of 2010

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