113th CONGRESS
2d Session
S. 2614
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
.
Passed the Senate December 10, 2014.
Secretary