One Hundred Thirteenth Congress of the United States of America
At the Second Session
Begun and held at the City of Washington on Friday, the third day of January, two thousand and fourteen
H. R. 2591
AN ACT
To amend certain provisions of the FAA Modernization and Reform Act of 2012.
Rollover of amounts received in airline carrier bankruptcy
Extension of time To file claim for refund
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
.
Definitions and special rules
Section 1106(c) of such Act is amended—
in paragraph (1)(A)(i) by inserting or filed on November 29, 2011,
after 2007,
; and
in paragraph (2)(B)—
by striking terminated or
and inserting terminated,
; and
by inserting , or was frozen effective November 1, 2012
after Pension Protection Act of 2006
.
Speaker of the House of Representatives.
Vice President of the United States and President of the Senate.