S.Amdt. 3410

SA 3410. Mr. BAUCUS submitted an amendment intended to be proposed 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; which was ordered to lie on the
table; 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--

[[Page S1191]]

``(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''.
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