In the nature of a substitute.

SA 4425. Mr. REID proposed an amendment 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:

In lieu of the matter proposed to be inserted, insert the
following:

SECTION 1. SHORT TITLE.

This Act may be cited as the ``Unemployment Compensation
Extension Act of 2010''.

SEC. 2. 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 ``June 2, 2010'' each place it appears and
inserting ``November 30, 2010'';
(B) in the heading for subsection (b)(2), by striking
``june 2, 2010'' and inserting ``november 30, 2010''; and
(C) in subsection (b)(3), by striking ``November 6, 2010''
and inserting ``April 30, 2011''.
(2) 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 ``June 2, 2010'' each place it appears and
inserting ``December 1, 2010''; and
(B) in subsection (c), by striking ``November 6, 2010'' and
inserting ``May 1, 2011''.
(3) Section 5 of the Unemployment Compensation Extension
Act of 2008 (Public Law 110-449; 26 U.S.C. 3304 note) is
amended by striking ``November 6, 2010'' and inserting
``April 30, 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 (D), by striking ``and'' at the end;
and
(2) by inserting after subparagraph (E) the following:
``(F) the amendments made by section 2(a)(1) of the
Unemployment Compensation Extension Act of 2010; and''.
(c) Conditions for Receiving Emergency Unemployment
Compensation.--Section 4001(d)(2) of the Supplemental
Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304
note) is amended, in the matter preceding subparagraph (A),
by inserting before ``shall apply'' the following:
``(including terms and conditions relating to availability
for work, active search for work, and refusal to accept
work)''.
(d) Effective Date.--The amendments made by this section
shall take effect as if included in the enactment of the
Continuing Extension Act of 2010 (Public Law 111-157).

SEC. 3. COORDINATION OF EMERGENCY UNEMPLOYMENT COMPENSATION
WITH REGULAR COMPENSATION.

(a) Certain Individuals Not Ineligible by Reason of New
Entitlement to Regular Benefits.--Section 4002 of the
Supplemental Appropriations Act, 2008 (Public Law 110-252; 26
U.S.C. 3304 note) is amended by adding at the end the
following:
``(g) Coordination of Emergency Unemployment Compensation
With Regular Compensation.--
``(1) If--
``(A) an individual has been determined to be entitled to
emergency unemployment compensation with respect to a benefit
year,
``(B) that benefit year has expired,
``(C) that individual has remaining entitlement to
emergency unemployment compensation with respect to that
benefit year, and
``(D) that individual would qualify for a new benefit year
in which the weekly benefit amount of regular compensation is
at least either $100 or 25 percent less than the individual's
weekly benefit amount in the benefit year referred to in
subparagraph (A),
then the State shall determine eligibility for compensation
as provided in paragraph (2).
``(2) For individuals described in paragraph (1), the State
shall determine whether the individual is to be paid
emergency unemployment compensation or regular compensation
for a week of unemployment using one of the following
methods:
``(A) The State shall, if permitted by State law, establish
a new benefit year, but defer the payment of regular
compensation with respect to that new benefit year until
exhaustion of all emergency unemployment compensation payable
with respect to the benefit year referred to in paragraph
(1)(A);
``(B) The State shall, if permitted by State law, defer the
establishment of a new benefit year (which uses all the wages
and employment which would have been used to establish a
benefit year but for the application of this paragraph),
until exhaustion of all emergency unemployment compensation
payable with respect to the benefit year referred to in
paragraph(1)(A);
``(C) The State shall pay, if permitted by State law--
``(i) regular compensation equal to the weekly benefit
amount established under the new benefit year, and
``(ii) emergency unemployment compensation equal to the
difference between that weekly benefit amount and the weekly
benefit amount for the expired benefit year; or
``(D) The State shall determine rights to emergency
unemployment compensation without regard to any rights to
regular compensation if the individual elects to not file a
claim for regular compensation under the new benefit year.''.
(b) Effective Date.--The amendment made by this section
shall apply to individuals whose benefit years, as described
in section 4002(g)(1)(B) the Supplemental Appropriations Act,
2008 (Public Law 110-252; 26 U.S.C. 3304 note), as amended by
this section, expire after the date of enactment of this Act.

SEC. 4. REQUIRING STATES TO NOT REDUCE REGULAR COMPENSATION
IN ORDER TO BE ELIGIBLE FOR FUNDS UNDER THE
EMERGENCY UNEMPLOYMENT COMPENSATION PROGRAM.

Section 4001 of the Supplemental Appropriations Act, 2008
(Public Law 110-252; 26 U.S.C. 3304 note) is amended by
adding at the end the following new subsection:
``(g) Nonreduction Rule.--An agreement under this section
shall not apply (or shall cease to apply) with respect to a
State upon a determination by the Secretary that the method
governing the computation of regular compensation under the
State law of that State has been modified in a manner such
that--
``(1) the average weekly benefit amount of regular
compensation which will be payable during the period of the
agreement occurring on or after June 2, 2010 (determined
disregarding any additional amounts attributable to the
modification described in section 2002(b)(1) 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)), will be less than
``(2) the average weekly benefit amount of regular
compensation which would otherwise have been payable during
such period under the State law, as in effect on June 2,
2010.''.

SEC. 5. EXTENSION OF HOMEBUYER CREDIT FOR CERTAIN PURCHASES
PURSUANT TO BINDING CONTRACTS.

(a) In General.--Paragraph (2) of section 36(h) of the
Internal Revenue Code of 1986 is amended by striking
``paragraph (1) shall be applied by substituting `July 1,
2010' '' and inserting ``and who purchases such residence
before October 1, 2010, paragraph (1) shall be applied by
substituting `October 1, 2010' ''.
(b) Conforming Amendment.--Subparagraph (B) of section
36(h)(3) of the Internal Revenue Code of 1986 is amended by
inserting ``and for `October 1, 2010' '' after ``for `July 1,
2010' ''.
(c) Effective Date.--The amendments made by this section
shall apply to residences purchased after June 30, 2010.

SEC. 6. AMENDMENT OF TRAVEL PROMOTION ACT OF 2009.

(a) Travel Promotion Fund Fees.--Section 217(h)(3)(B) of
the Immigration and Nationality Act (8 U.S.C. 1187(h)(3)(B))
is amended--
(1) by striking ``subsection (d) of section 11 of the
Travel Promotion Act of 2009.'' in clause (ii) and inserting
``subsection (d) of the Travel Promotion Act of 2009 (22
U.S.C. 2131(d)).''; and
(2) by striking ``September 30, 2014.'' in clause (iii) and
inserting ``September 30, 2015.''.
(b) Implementation Beginning in Fiscal Year 2011.--
Subsection (d) of the Travel Promotion Act of 2009 (22 U.S.C.
2131(d)) is amended--
(1) by striking ``For fiscal year 2010, the'' in paragraph
(2)(A) and inserting ``The'';
(2) by striking ``quarterly, beginning on January 1,
2010,'' in paragraph (2)(A) and inserting ``monthly,
immediately following the collection of fees under section
217(h)(3)(B)(i)(I) of the Immigration and Nationality Act (8
U.S.C. 1187(h)(3)(B)(i)(I),'';
(3) by striking ``fiscal years 2011 through 2014,'' in
paragraph (2)(B) and inserting ``fiscal years 2012 through
2015,'';
(4) by striking ``fiscal year 2010,'' in paragraph (3)(A)
and inserting ``fiscal year 2011,'';
(5) by striking ``fiscal year 2011,'' each place it appears
in paragraph (3)(A) and inserting ``fiscal year 2012,''; and
(6) by striking ``fiscal year 2010, 2011, 2012, 2013, or
2014'' in paragraph (4)(B) and inserting ``fiscal year 2011,
2012, 2013, 2014, or 2015''.

SEC. 7. DISCLOSURE OF PRISONER RETURN INFORMATION TO STATE
PRISONS.

(a) In General.--Subparagraph (A) of section 6103(k)(10) of
the Internal Revenue Code of 1986 is amended--
(1) by inserting ``and the head of any State agency charged
with the responsibility for administration of prisons'' after
``the head of the Federal Bureau of Prisons'', and
(2) by striking ``Federal prison'' and inserting ``Federal
or State prison''.
(b) Restriction on Redisclosure.--Subparagraph (B) of
section 6103(k)(10) of such Code is amended--
(1) by inserting ``and the head of any State agency charged
with the responsibility for administration of prisons'' after
``the head of the Federal Bureau of Prisons'', and
(2) by inserting ``or agency'' after ``such Bureau''.
(c) Recordkeeping.--Paragraph (4) of section 6103(p) of
such Code is amended by inserting ``(k)(10),'' before
``(l)(6),'' in the matter preceding subparagraph (A).
(d) Clerical Amendment.--The heading of paragraph (10) of
section 6103(k) of such Code is amended by striking ``of
prisoners to federal bureau of prisons'' and inserting ``to
certain prison officials''.
(e) Effective Date.--The amendments made by this section
shall apply to disclosures made after the date of the
enactment of this Act.

[[Page S5628]]

SEC. 8. RESCISSIONS.

Of the funds appropriated in Department of Defense
Appropriations Acts, the following funds are hereby rescinded
from the following accounts and programs in the specified
amounts:
``Research, Development, Test and Evaluation, Army, 2009/
2010'', $20,000,000.
``Research, Development, Test and Evaluation, Air Force,
2009/2010'', $39,000,000.
``Research, Development, Test and Evaluation, Defense-Wide,
2009/2010'', $35,000,000.

SEC. 9. TIME FOR PAYMENT OF CORPORATE ESTIMATED TAXES.

(a) Shift From 2015 to 2014.--The percentage under
paragraph (1) of section 202(b) of the Corporate Estimated
Tax Shift Act of 2009 in effect on the date of the enactment
of this Act is increased by 0.25 percentage points.
(b) Shift From 2016 to 2015.--The percentage under
paragraph (2) of section 561 of the Hiring Incentives to
Restore Employment Act in effect on the date of the enactment
of this Act is increased by 0.25 percentage points.

SEC. 10. BUDGETARY PROVISIONS.

(a) Statutory Paygo.--The budgetary effects of this Act,
for the purpose of complying with the Statutory Pay-As-You-Go
Act of 2010, shall be determined by reference to the latest
statement titled `Budgetary Effects of PAYGO Legislation' for
this Act, jointly submitted for printing in the Congressional
Record by the Chairmen of the House and Senate Budget
Committees, provided that such statement has been submitted
prior to the vote on passage in the House acting first on
this conference report or amendment between the Houses.
(b) Emergency Designations.--Sections 2 and 3--
(1) are designated as an emergency requirement pursuant to
section 4(g) of the Statutory Pay-As-You-Go Act of 2010
(Public Law 111-139; 2 U.S.C. 933(g));
(2) in the House of Representatives, are designated as an
emergency for purposes of pay-as-you-go principles; and
(3) in the Senate, are designated as an emergency
requirement pursuant to section 403(a) of S. Con. Res. 13
(111th Congress), the concurrent resolution on the budget for
fiscal year 2010.
______