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March 9, 2010, 12:00 am ET - Amendment SA 3451 proposed by Senator Baucus to Amendment SA 3336.
March 9, 2010, 12:00 am ET - Amendment SA 3451 agreed to in Senate by Unanimous Consent.

Full Text of this Amendment

SA 3451. Mr. BAUCUS proposed an amendment to amendment SA 3336 proposed by Mr. Baucus to the bill H.R. 4213, to amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes; as follows:

Strike section 201 and insert the following:
SEC. 201. EXTENSION OF UNEMPLOYMENT INSURANCE PROVISIONS.
(a) In General.--(1) Section 4007 of the Supplemental Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 note) is amended--
(A) by striking "April 5, 2010" each place it appears and inserting "December 31, 2010";
(B) in the heading for subsection (b)(2), by striking "APRIL 5, 2010" and inserting "DECEMBER 31, 2010"; and
(C) in subsection (b)(3), by striking "September 4, 2010" and inserting "May 31, 2011".
(2) Section 2002(e) of the Assistance for Unemployed Workers and Struggling Families Act, as contained in Public Law 111-5 (26 U.S.C. 3304 note; 123 Stat. 438), is amended--
(A) in paragraph (1)(B), by striking "April 5, 2010" and inserting "December 31, 2010";
(B) in the heading for paragraph (2), by striking "APRIL 5, 2010" and inserting "DECEMBER 31, 2010"; and
(C) in paragraph (3), by striking "October 5, 2010" and inserting "June 30, 2011".
(3) 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; 123 Stat. 444), is amended--
(A) by striking "April 5, 2010" each place it appears and inserting "January 1, 2011"; and
(B) in subsection (c), by striking "September 4, 2010" and inserting "June 1, 2011".
(4) Section 5 of the Unemployment Compensation Extension Act of 2008 (Public Law 110-449; 26 U.S.C. 3304 note) is amended by striking "September 4, 2010" and inserting "May 31, 2011".
(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 (C), by striking "and" at the end; and
(2) by inserting after subparagraph (D) the following new subparagraph:
"(E) the amendments made by section 201(a)(1) of the American Workers, State, and Business Relief Act of 2010; and".
(c) Effective Date.--The amendments made by this section shall take effect as if included in the enactment of the Temporary Extension Act of 2010.
Strike section 211 and insert the following:
SEC. 211. EXTENSION AND IMPROVEMENT OF PREMIUM ASSISTANCE FOR COBRA BENEFITS.
(a) Extension of Eligibility Period.--Subsection (a)(3)(A) of section 3001 of division B of the American Recovery and Reinvestment Act of 2009 (Public Law 111-5), as amended by section 3 of the Temporary Extension Act of 2010, is amended by striking "March 31, 2010" and inserting "December 31, 2010".
(b) Rules Relating to 2010 Extension.--Subsection (a) of section 3001 of division B of the American Recovery and Reinvestment Act of 2009 (Public Law 111-5), as amended by subsection (b)(1)(C), is further amended by adding at the end the following:
"(18) RULES RELATED TO 2010 EXTENSION.--
"(A) ELECTION TO PAY PREMIUMS RETROACTIVELY AND MAINTAIN COBRA COVERAGE.--In the case of any premium for a period of coverage during an assistance eligible individual's 2010 transition period, such individual shall be treated for purposes of any COBRA continuation provision as having timely paid the amount of such premium if--
"(i) such individual's qualifying event was on or after April 1, 2010 and prior to the date of enactment of this paragraph, and
"(ii) such individual pays, by the latest of 60 days after the date of the enactment of this paragraph, 30 days after the date of provision of the notification required under paragraph (16)(D)(ii) (as applied by subparagraph (D) of this paragraph), or the period described in section 4980B(f)(2)(B)(iii) of the Internal Revenue Code of 1986, the amount of such premium, after the application of paragraph (1)(A).
"(B) REFUNDS AND CREDITS FOR RETROACTIVE PREMIUM ASSISTANCE ELIGIBILITY.--In the case of an assistance eligible individual who pays, with respect to any period of COBRA continuation coverage during such individual's 2010 transition period, the premium amount for such coverage without regard to paragraph (1)(A), rules similar to the rules of paragraph (12)(E) shall apply.
"(C) 2010 TRANSITION PERIOD.--
"(i) IN GENERAL.--For purposes of this paragraph, the term `transition period' means, with respect to any assistance eligible individual, any period of coverage if--
"(I) such assistance eligible individual experienced an involuntary termination that was a qualifying event prior to the date of enactment of the American Workers, State, and Business Relief Act of 2010, and
"(II) paragraph (1)(A) applies to such period by reason of the amendments made by section 211 of the American Workers, State, and Business Relief Act of 2010.
"(ii) CONSTRUCTION.--Any period during the period described in subclauses (I) and (II) of clause (i) for which the applicable premium has been paid pursuant to subparagraph (A) shall be treated as a period of coverage referred to in such paragraph, irrespective of any failure to timely pay the applicable premium (other than pursuant to subparagraph (A)) for such period.
"(D) NOTIFICATION.--Notification provisions similar to the provisions of paragraph (16)(E) shall apply for purposes of this paragraph.".
(c) Effective Date.--The amendments made by this section shall take effect as if included in the provisions of section 3001 of division B of the American Recovery and Reinvestment Act of 2009.
In section 212, strike "December 31, 2009" and insert "March 31, 2010".
In section 231, strike "this title" and insert "this Act".
In section 241(1), strike "March 1, 2010" and insert "March 31, 2010".
In section 601(1), strike "February 28, 2010" and insert "March 31, 2010".
In section 601(2), strike "March 1, 2010" and insert "April 1, 2010".
(As printed in the Congressional Record for the Senate on Mar 9, 2010.)