Pub. L. 113-243
Pub. L. 113-243
Pub. L. 113-243 - An act to amend certain provisions of the FAA Modernization and Reform Act of 2012.
113th Congress
Affects: 26 U.S.C. §§ 408
SECTION 1. ROLLOVER OF AMOUNTS RECEIVED IN AIRLINE CARRIER BANKRUPTCY.
(a) Section 1106(a)(3) of the FAA Modernization and Reform Act of 2012 (26 U.S.C. 408 note) is amended by striking “2013” and inserting “2015”.
(b) Section 1106(c) of such Act is amended—
(b)(1) in paragraph (1)(A)(i) by inserting “or filed on November 29, 2011,” after “2007,”; and
(b)(2) in paragraph (2)(B)—
(b)(2)(A) by striking “terminated or” and inserting “terminated,”; and
(b)(2)(B) by inserting “, or was frozen effective November 1, 2012” after “Pension Protection Act of 2006”.
Legislative History
LEGISLATIVE HISTORY—H.R. 2591 (S. 2614):
CONGRESSIONAL RECORD, Vol. 160 (2014):
Dec. 11, considered and passed House.
Dec. 13, considered and passed Senate.