,,ii ,calendar ,no4 #ge #aadth          
,,congress  #ast ,session  ,s4 #abfh    
,,in ,,the ,,senate ,,of ,,the ,,united 
,,states  ,may #aa1 #bjae,mr4 ,hatch1   
from the ,committee on ,finance1        
reported the following original bill2   
which was read twice and placed on the  
calendar  ,a ,,bill  ,to extend the     
trade adjustment assistance program1 and
 for other purposes4  #a4 ,short title  
,this ,act may be cited as the ,trade   
,adjustment ,assistance ,reauthorization
 ,act of #bjae4  #b4 ,application of    
provisions relating to trade adjustment 
assistance  7a7 ,repeal of snapback     
,section #bcc of the ,trade ,adjustment 
,assistance ,extension ,act of #bjaa    
7,public ,law #aab-dj2 #abe ,stat4 #daf7
 is repealed4  7b7 ,applicability of    
certain provisions ,except as otherwise 
provided in this ,act1 the provisions of
 chapters #b through #f of title ,,ii of
 the ,trade ,act of #aigd1 as in effect 
on ,december #ca1 #bjac1 and as amended 
by this ,act1 shall--  7#a7 take effect 

on the date of the enactment of this    
,act2 and  7#b7 apply to petitions for  
certification filed under chapter #b1   
#c1 or #f of title ,,ii of the ,trade   
,act of #aigd on or after such date of  
enactment4  7c7 ,references ,except as  
otherwise provided in this ,act1        
whenever in this ,act an amendment or   
repeal is expressed in terms of an      
amendment to1 or repeal of1 a provision 
of chapters #b through #f of title ,,ii 
of the ,trade ,act of #aigd1 the        
reference shall be considered to be made
 to a provision of any such chapter1 as 
in effect on ,december #ca1 #bjac4  #c4 
,extension of trade adjustment          
assistance program  7a7 ,extension of   
termination provisions ,section #bhe of 
the ,trade ,act of #aigd 7#ai ,u4,s4,c4 
#bbga note7 is amended by striking      
,december #ca1 #bjac each place it      
appears and inserting ,june #cj1 #bjba4 
7b7 ,training funds ,section            
#bcf7;a77#b77;,a7 of the ,trade ,act of 
#aigd 7#ai ,u4,s4,c4 #bbif7;a77#b77;,a77

 is amended by striking shall not exceed
 and all that follows and inserting     
shall not exceed #dej1jjj1jjj for each  
of fiscal years #bjae through #bjba44   
7c7 ,reemployment trade adjustment      
assistance ,section #bdf7;b77#a7 of the 
,trade ,act of #aigd 7#ai ,u4,s4,c4     
#bcah7;b77#a77 is amended by striking   
,december #ca1 #bjac and inserting ,june
 #cj1 #bjba4  7d7 ,authorizations of    
appropriations  7#a7 ,trade adjustment  
assistance for workers ,section #bde7;a7
 of the ,trade ,act of #aigd 7#ai       
,u4,s4,c4 #bcag7;a77 is amended by      
striking ,december #ca1 #bjac and       
inserting ,june #cj1 #bjba4  7#b7 ,trade
 adjustment assistance for firms        
,section #bee7;a7 of the ,trade ,act of 
#aigd 7#ai ,u4,s4,c4 #bcde7;a77 is      
amended by striking fiscal years #bjab  
and #bjac and all that follows through  
,december #ca1 #bjac and inserting      
fiscal years #bjae through #bjba4  7#c7 
,trade adjustment assistance for farmers
 ,section #bih7;a7 of the ,trade ,act of

 #aigd 7#ai ,u4,s4,c4 #bdja;g7a77 is    
amended by striking fiscal years #bjab  
and #bjac and all that follows through  
,december #ca1 #bjac and inserting      
fiscal years #bjae through #bjba4  #d4  
,performance measurement and reporting  
7a7 ,performance measures ,section      
#bci7;j7 of the ,trade ,act of #aigd    
7#ai ,u4,s4,c4 #bcaa7;j77 is amended--  
7#a7 in the subsection heading1 by      
striking ,data reporting and inserting  
,performance measures2  7#b7 in         
paragraph 7#a7-- 7,a7 in the matter     
preceding subparagraph 7,a7--  7i7 by   
striking a quarterly and inserting an   
annual2 and  7ii7 by striking data and  
inserting measures2  7,b7 in            
subparagraph 7,a71 by striking core and 
inserting primary2 and  7,c7 in         
subparagraph 7,c71 by inserting that    
promote efficiency and effectiveness    
after assistance program2  7#c7 in      
paragraph 7#b7-- 7,a7 in the paragraph  
heading1 by striking ,core indicators   
described and inserting ,indicators of  

performance2 and  7,b7 by striking      
subparagraph 7,a7 and inserting the     
following3  7,a7 ,primary indicators of 
performance described  7i7 ,in general  
,the primary indicators of performance  
referred to in paragraph 7#a77;,a7 shall
 consist of--  7,i7 the percentage and  
number of workers who received benefits 
under the trade adjustment assistance   
program who are in unsubsidized         
employment during the second calendar   
quarter after exit from the program2    
7,,ii7 the percentage and number of     
workers who received benefits under the 
trade adjustment assistance program and 
who are in unsubsidized employment      
during the fourth calendar quarter after
 exit from the program2  7,,iii7 the    
median earnings of workers described in 
subclause 7,i72  7,,iv7 the percentage  
and number of workers who received      
benefits under the trade adjustment     
assistance program who1 subject to      
clause 7ii71 obtain a recognized        
postsecondary credential or a secondary 

school diploma or its recognized        
equivalent1 during participation in the 
program or within one year after exit   
from the program2 and  7,v7 the         
percentage and number of workers who    
received benefits under the trade       
adjustment assistance program who1      
during a year while receiving such      
benefits1 are in an education or        
training program that leads to a        
recognized postsecondary credential or  
employment and who are achieving        
measurable gains in skills toward such a
 credential or employment4  7ii7        
,indicator relating to credential ,for  
purposes of clause 7i77,,iv71 a worker  
who received benefits under the trade   
adjustment assistance program who       
obtained a secondary school diploma or  
its recognized equivalent shall be      
included in the percentage counted for  
purposes of that clause only if the     
worker1 in addition to obtaining such a 
diploma or its recognized equivalent1   
has obtained or retained employment or  

is in an education or training program  
leading to a recognized postsecondary   
credential within one year after exit   
from the program4  2  7#d7 in paragraph 
7#c7-- 7,a7 in the paragraph heading1 by
 striking data and inserting measures2  
7,b7 by striking quarterly and inserting
 annual2 and  7,c7 by striking data and 
inserting measures2 and  7#e7 by adding 
at the end the following3  7#d7         
,accessibility of ,state performance    
reports ,the ,secretary shall1 on an    
annual basis1 make available 7including 
by electronic means71 in an easily      
understandable format1 the reports of   
cooperating ,states or cooperating      
,state agencies required by paragraph   
7#a7 and the information contained in   
those reports4  4  7b7 ,collection and  
publication of data ,section #bdi;,b of 
the ,trade ,act of #aigd 7#ai ,u4,s4,c4 
#bcbc7 is amended-- 7#a7 in subsection  
7b7--  7,a7 in paragraph 7#c7-- 7i7 in  
subparagraph 7,a71 by striking enrolled 
in and inserting who received2  7ii7 in 

subparagraph 7,b7-- 7,i7 by striking    
complete and inserting exited2 and      
7,,ii7 by striking who were enrolled in 
and inserting 1 including who received2 
7iii7 in subparagraph 7,e71 by striking 
complete and inserting exited2  7iv7 in 
subparagraph 7,f71 by striking complete 
and inserting exit2 and  7v7 by adding  
at the end the following3  7,g7 ,the    
average cost per worker of receiving    
training approved under section #bcf4   
7,h7 ,the percentage of workers who     
received training approved under section
 #bcf and obtained unsubsidized         
employment in a field related to that   
training4  2 and  7,b7 in paragraph     
7#d7-- 7i7 in subparagraphs 7,a7 and    
7,b71 by striking quarterly each place  
it appears and inserting annual2 and    
7ii7 by striking subparagraph 7,c7 and  
inserting the following3  7,c7 ,the     
median earnings of workers described in 
section #bci7;j77#b77;,a77i77,,iii7     
during the second calendar quarter after
 exit from the program1 expressed as a  

percentage of the median earnings of    
such workers before the calendar quarter
 in which such workers began receiving  
benefits under this chapter4  2 and     
7#b7 in subsection 7e7-- 7,a7 in        
paragraph 7#a7--  7i7 by redesignating  
subparagraphs 7,b7 and 7,c7 as          
subparagraphs 7,c7 and 7,d71            
respectively2 and  7ii7 by inserting    
after subparagraph 7,a7 the following3  
7,b7 the reports required under section 
#bci7;j72  2 and  7,b7 in paragraph     
7#b71 by striking a quarterly and       
inserting an annual4  7c7 ,recognized   
postsecondary credential defined        
,section #bdg of the ,trade ,act of     
#aigd 7#ai ,u4,s4,c4 #bcai7 is amended  
by adding at the end the following3     
7#ai7 ,the term recognized postsecondary
 credential means a credential          
consisting of an industry-recognized    
certificate or certification1 a         
certificate of completion of an         
apprenticeship1 a license recognized by 
a ,state or the ,federal ,government1 or

 an associate or baccalaureate degree4  
4  #e4 ,applicability of trade          
adjustment assistance provisions  7a7   
,trade adjustment assistance for workers
  7#a7 ,petitions filed on or after     
,january #a1 #bjad1 and before date of  
enactment  7,a7 ,certifications of      
workers not certified before date of    
enactment  7i7 ,criteria if a           
determination has not been made ,if1 as 
of the date of the enactment of this    
,act1 the ,secretary of ,labor has not  
made a determination with respect to    
whether to certify a group of workers as
 eligible to apply for adjustment       
assistance under section #bbb of the    
,trade ,act of #aigd pursuant to a      
petition described in clause 7iii71 the 
,secretary shall make that determination
 based on the requirements of section   
#bbb of the ,trade ,act of #aigd1 as in 
effect on such date of enactment4  7ii7 
,reconsideration of denials of          
certifications ,if1 before the date of  
the enactment of this ,act1 the         

,secretary made a determination not to  
certify a group of workers as eligible  
to apply for adjustment assistance under
 section #bbb of the ,trade ,act of     
#aigd pursuant to a petition described  
in clause 7iii71 the ,secretary shall-- 
7,i7 reconsider that determination2 and 
7,,ii7 if the group of workers meets the
 requirements of section #bbb of the    
,trade ,act of #aigd1 as in effect on   
such date of enactment1 certify the     
group of workers as eligible to apply   
for adjustment assistance4  7iii7       
,petition described ,a petition         
described in this clause is a petition  
for a certification of eligibility for a
 group of workers filed under section   
#bba of the ,trade ,act of #aigd on or  
after ,january #a1 #bjad1 and before the
 date of the enactment of this ,act4    
7,b7 ,eligibility for benefits  7i7 ,in 
general ,except as provided in clause   
7ii71 a worker certified as eligible to 
apply for adjustment assistance under   
section #bbb of the ,trade ,act of #aigd

 pursuant to a petition described in    
subparagraph 7,a77iii7 shall be         
eligible1 on and after the date that is 
#ij days after the date of the enactment
 of this ,act1 to receive benefits only 
under the provisions of chapter #b of   
title ,,ii of the ,trade ,act of #aigd1 
as in effect on such date of enactment4 
7ii7 ,computation of maximum benefits   
,benefits received by a worker described
 in clause 7i7 under chapter #b of title
 ,,ii of the ,trade ,act of #aigd before
 the date of the enactment of this ,act 
shall be included in any determination  
of the maximum benefits for which the   
worker is eligible under the provisions 
of chapter #b of title ,,ii of the      
,trade ,act of #aigd1 as in effect on   
the date of the enactment of this ,act4 
7#b7 ,petitions filed before ,january   
#a1 #bjad ,a worker certified as        
eligible to apply for adjustment        
assistance pursuant to a petition filed 
under section #bba of the ,trade ,act of
 #aigd on or before ,december #ca1      

#bjac1 shall continue to be eligible to 
apply for and receive benefits under the
 provisions of chapter #b of title ,,ii 
of such ,act1 as in effect on ,december 
#ca1 #bjac4  7#c7 ,qualifying           
separations with respect to petitions   
filed within #ij days of date of        
enactment ,section #bbc7;b7 of the      
,trade ,act of #aigd1 as in effect on   
the date of the enactment of this ,act1 
shall be applied and administered by    
substituting before ,january #a1 #bjad  
for more than one year before the date  
of the petition on which such           
certification was granted for purposes  
of determining whether a worker is      
eligible to apply for adjustment        
assistance pursuant to a petition filed 
under section #bba of the ,trade ,act of
 #aigd on or after the date of the      
enactment of this ,act and on or before 
the date that is #ij days after such    
date of enactment4  7b7 ,trade          
adjustment assistance for firms  7#a7   
,certification of firms not certified   

before date of enactment  7,a7 ,criteria
 if a determination has not been made   
,if1 as of the date of the enactment of 
this ,act1 the ,secretary of ,commerce  
has not made a determination with       
respect to whether to certify a firm as 
eligible to apply for adjustment        
assistance under section #bea of the    
,trade ,act of #aigd pursuant to a      
petition described in subparagraph 7,c71
 the ,secretary shall make that         
determination based on the requirements 
of section #bea of the ,trade ,act of   
#aigd1 as in effect on such date of     
enactment4  7,b7 ,reconsideration of    
denial of certain petitions ,if1 before 
the date of the enactment of this ,act1 
the ,secretary made a determination not 
to certify a firm as eligible to apply  
for adjustment assistance under section 
#bea of the ,trade ,act of #aigd        
pursuant to a petition described in     
subparagraph 7,c71 the ,secretary       
shall--  7i7 reconsider that            
determination2 and  7ii7 if the firm    

meets the requirements of section #bea  
of the ,trade ,act of #aigd1 as in      
effect on such date of enactment1       
certify the firm as eligible to apply   
for adjustment assistance4  7,c7        
,petition described ,a petition         
described in this subparagraph is a     
petition for a certification of         
eligibility filed by a firm or its      
representative under section #bea of the
 ,trade ,act of #aigd on or after       
,january #a1 #bjad1 and before the date 
of the enactment of this ,act4  7#b7    
,certification of firms that did not    
submit petitions between ,january #a1   
#bjad1 and date of enactment  7,a7 ,in  
general ,the ,secretary of ,commerce    
shall certify a firm described in       
subparagraph 7,b7 as eligible to apply  
for adjustment assistance under section 
#bea of the ,trade ,act of #aigd1 as in 
effect on the date of the enactment of  
this ,act1 if the firm or its           
representative files a petition for a   
certification of eligibility under      

section #bea of the ,trade ,act of #aigd
 not later than #ij days after such date
 of enactment4  7,b7 ,firm described ,a 
firm described in this subparagraph is a
 firm that the ,secretary determines    
would have been certified as eligible to
 apply for adjustment assistance if--   
7i7 the firm or its representative had  
filed a petition for a certification of 
eligibility under section #bea of the   
,trade ,act of #aigd on a date during   
the period beginning on ,january #a1    
#bjad1 and ending on the day before the 
date of the enactment of this ,act2 and 
7ii7 the provisions of chapter #c of    
title ,,ii of the ,trade ,act of #aigd1 
as in effect on such date of enactment1 
had been in effect on that date during  
the period described in clause 7i74  #f4
 ,sunset provisions  7a7 ,application of
 prior law ,subject to subsection 7b71  
beginning on ,july #a1 #bjba1 the       
provisions of chapters #b1 #c1 #e1 and  
#f of title ,,ii of the ,trade ,act of  
#aigd 7#ai ,u4,s4,c4 #bbga et seq471 as 

in effect on ,january #a1 #bjad1 shall  
be in effect and apply1 except that in  
applying and administering such         
chapters--  7#a7 paragraph 7#a7 of      
section #bca7;c7 of that ,act shall be  
applied and administered as if          
subparagraphs 7,a71 7,b71 and 7,c7 of   
that paragraph were not in effect2  7#b7
 section #bcc of that ,act shall be     
applied and administered-- 7,a7 in      
subsection 7a7--  7i7 in paragraph 7#b71
 by substituting #ajd-week period for   
#ajd-week period and all that follows   
through #acj-week period72 and  7ii7 in 
paragraph 7#c7--  7,i7 in the matter    
preceding subparagraph 7,a71 by         
substituting #fe for #eb2 and  7,,ii7 by
 substituting #gh-week period for       
#eb-week period each place it appears2  
and  7,b7 by applying and administering 
subsection 7g7 as if it read as follows3
  7g7 ,payment of trade readjustment    
allowances ,to complete training        
,notwithstanding any other provision of 
this section1 in order to assist an     

adversely affected worker to complete   
training approved for the worker under  
section #bcf that leads to the          
completion of a degree or               
industry-recognized credential1 payments
 may be made as trade readjustment      
allowances for not more than #ac weeks  
within such period of eligibility as the
 ,secretary may prescribe to account for
 a break in training or for justifiable 
cause that follows the last week for    
which the worker is otherwise entitled  
to a trade readjustment allowance under 
this chapter if--  7#a7 payment of the  
trade readjustment allowance for not    
more than #ac weeks is necessary for the
 worker to complete the training2  7#b7 
the worker participates in training in  
each such week2 and  7#c7 the worker--  
7,a7 has substantially met the          
performance benchmarks established as   
part of the training approved for the   
worker2  7,b7 is expected to continue to
 make progress toward the completion of 
the training2 and  7,c7 will complete   

the training during that period of      
eligibility4  2  7#c7 section #bde7;a7  
of that ,act shall be applied and       
administered by substituting ,june #cj1 
#bjbb for ,december #ca1 #bjjg2  7#d7   
section #bdf7;b77#a7 of that ,act shall 
be applied and administered by          
substituting ,june #cj1 #bjbb for the   
date that is #e years and all that      
follows through ,state2  7#e7 section   
#bef7;b7 of that ,act shall be applied  
and administered by substituting the    
#a-year period beginning on ,july #a1   
#bjba for each of fiscal years #bjjc    
through #bjjg1 and #d1jjj1jjj for the   
#c-month period beginning on ,october   
#a1 #bjjg2  7#f7 section #bih7;a7 of    
that ,act shall be applied and          
administered by substituting the #a-year
 period beginning on ,july #a1 #bjba for
 each of the fiscal years and all that  
follows through ,october #a1 #bjjg2 and 
7#g7 section #bhe of that ,act shall be 
applied and administered--  7,a7 in     
subsection 7a71 by substituting ,june   

#cj1 #bjbb for ,december #ca1 #bjjg each
 place it appears2 and  7,b7 by applying
 and administering subsection 7b7 as if 
it read as follows3  7b7 ,other         
assistance  7#a7 ,assistance for firms  
7,a7 ,in general ,except as provided in 
subparagraph 7,b71 assistance may not be
 provided under chapter #c after ,june  
#cj1 #bjbb4  7,b7 ,exception            
,notwithstanding subparagraph 7,a71 any 
assistance approved under chapter #c    
pursuant to a petition filed under      
section #bea on or before ,june #cj1    
#bjbb1 may be provided--  7i7 to the    
extent funds are available pursuant to  
such chapter for such purpose2 and  7ii7
 to the extent the recipient of the     
assistance is otherwise eligible to     
receive such assistance4  7#b7 ,farmers 
7,a7 ,in general ,except as provided in 
subparagraph 7,b71 assistance may not be
 provided under chapter #f after ,june  
#cj1 #bjbb4  7,b7 ,exception            
,notwithstanding subparagraph 7,a71 any 
assistance approved under chapter #f on 

or before ,june #cj1 #bjbb1 may be      
provided--  7i7 to the extent funds are 
available pursuant to such chapter for  
such purpose2 and  7ii7 to the extent   
the recipient of the assistance is      
otherwise eligible to receive such      
assistance4  4  7b7 ,exceptions ,the    
provisions of chapters #b1 #c1 #e1 and  
#f of title ,,ii of the ,trade ,act of  
#aigd1 as in effect on the date of the  
enactment of this ,act1 shall continue  
to apply on and after ,july #a1 #bjba1  
with respect to--  7#a7 workers         
certified as eligible for trade         
adjustment assistance benefits under    
chapter #b of title ,,ii of that ,act   
pursuant to petitions filed under       
section #bba of that ,act before ,july  
#a1 #bjba2  7#b7 firms certified as     
eligible for technical assistance or    
grants under chapter #c of title ,,ii of
 that ,act pursuant to petitions filed  
under section #bea of that ,act before  
,july #a1 #bjba2 and  7#c7 agricultural 
commodity producers certified as        

eligible for technical or financial     
assistance under chapter #f of title    
,,ii of that ,act pursuant to petitions 
filed under section #bib of that ,act   
before ,july #a1 #bjba4  #g4 ,extension 
and modification of ,health ,coverage   
,tax ,credit  7a7 ,extension            
,subparagraph 7,b7 of section           
#ce7;b77#a7 of the ,internal ,revenue   
,code of #aihf is amended by striking   
before ,january #a1 #bjad and inserting 
before ,january #a1 #bjbj4  7b7         
,coordination with credit for coverage  
under a qualified health plan           
,subsection 7g7 of section #ce of the   
,internal ,revenue ,code of #aihf is    
amended--  7#a7 by redesignating        
paragraph 7#aa7 as paragraph 7#ac71 and 
7#b7 by inserting after paragraph 7#aj7 
the following new paragraphs3  7#aa7    
,election  7,a7 ,in general ,this       
section shall not apply to any taxpayer 
for any eligible coverage month unless  
such taxpayer elects the application of 
this section for such month4  7,b7      

,timing and applicability of election   
,except as the ,secretary may provide-- 
7i7 an election to have this section    
apply for any eligible coverage month in
 a taxable year shall be made not later 
than the due date 7including extensions7
 for the return of tax for the taxable  
year1 and  7ii7 any election for this   
section to apply for an eligible        
coverage month shall apply for all      
subsequent eligible coverage months in  
the taxable year and1 once made1 shall  
be irrevocable with respect to such     
months4  7#ab7 ,coordination with       
premium tax credit  7,a7 ,in general ,an
 eligible coverage month to which the   
election under paragraph 7#aa7 applies  
shall not be treated as a coverage month
 7as defined in section #cf;,b7c77#b77  
for purposes of section #cf;,b with     
respect to the taxpayer4  7,b7          
,coordination with advance payments of  
premium tax credit ,in the case of a    
taxpayer who makes the election under   
paragraph 7#aa7 with respect to any     

eligible coverage month in a taxable    
year or on behalf of whom any advance   
payment is made under section #gebg with
 respect to any month in such taxable   
year--  7i7 the tax imposed by this     
chapter for the taxable year shall be   
increased by the excess1 if any1 of--   
7,i7 the sum of any advance payments    
made on behalf of the taxpayer under    
section #adab of the ,patient           
,protection and ,affordable ,care ,act  
and section #gebg for months during such
 taxable year1 over  7,,ii7 the sum of  
the credits allowed under this section  
7determined without regard to paragraph 
7#a77 and section #cf;,b 7determined    
without regard to subsection 7f77#a7    
thereof7 for such taxable year1 and     
7ii7 section #cf;,b7f77#b7 shall not    
apply with respect to such taxpayer for 
such taxable year1 except that if such  
taxpayer received any advance payments  
under section #gebg for any month in    
such taxable year and is later allowed a
 credit under section #cf;,b for such   

taxable year1 then section              
#cf;,b7f77#b77;,b7 shall be applied by  
substituting the amount determined under
 clause 7i7 for the amount determined   
under section #cf;,b7f77#b77;,a74  4    
7c7 ,extension of advance payment       
program  7#a7 ,in general ,subsection   
7a7 of section #gebg of the ,internal   
,revenue ,code of #aihf is amended by   
striking ,august #a1 #bjjc and inserting
 the date that is #a year after the date
 of the enactment of the ,trade         
,adjustment ,assistance ,reauthorization
 ,act of #bjae4  7#b7 ,conforming       
amendment ,paragraph 7#a7 of section    
#gebg7;e7 of such ,code is amended by   
striking occurring and all that follows 
and inserting 8occurring--  7,a7 after  
the date that is #a year after the date 
of the enactment of the ,trade          
,adjustment ,assistance ,reauthorization
 ,act of #bjae1 and  7,b7 prior to the  
first month for which an advance payment
 is made on behalf of such individual   
under subsection 7a74  4  7d7           

,individual insurance treated as        
qualified health insurance without      
regard to enrollment date  7#a7 ,in     
general ,subparagraph 7,j7 of section   
#ce7;e77#a7 of the ,internal ,revenue   
,code of #aihf is amended by striking   
insurance if the eligible individual and
 all that follows through ,for purposes 
of and inserting insurance4 ,for        
purposes of4  7#b7 ,special rule        
,subparagraph 7,j7 of section           
#ce7;e77#a7 of such ,code1 as amended by
 paragraph 7#a71 is amended by striking 
insurance4 and inserting insurance      
7other than coverage enrolled in through
 an ,exchange established under the     
,patient ,protection and ,affordable    
,care ,act744  7e7 ,conforming amendment
 ,subsection 7m7 of section #feja of the
 ,internal ,revenue ,code of #aihf is   
amended by inserting 1 #ce7;g77#aa7     
after #cj;,d7e77#d74  7f7 ,effective    
date  7#a7 ,in general ,except as       
provided in paragraph 7#b71 the         
amendments made by this section shall   

apply to coverage months in taxable     
years beginning after ,december #ca1    
#bjac4  7#b7 ,plans available on        
individual market for use of tax credit 
,the amendment made by subsection       
7d77#b7 shall apply to coverage months  
in taxable years beginning after        
,december #ca1 #bjae4  7#c7 ,transition 
rule  ,notwithstanding section          
#ce7;g77#aa77;,b77i7 of the ,internal   
,revenue ,code of #aihf 7as added by    
this ,act71 an election to apply section
 #ce of such ,code to an eligible       
coverage month 7as defined in section   
#ce7;b7 of such ,code7 7and not to claim
 the credit under section #cf;,b of such
 ,code with respect to such month7 in a 
taxable year beginning after ,december  
#ca1 #bjac1 and before the date of the  
enactment of this ,act--  7,a7 may be   
made at any time on or after such date  
of enactment and before the expiration  
of the #c-year period of limitation     
prescribed in section #feaa7;a7 with    
respect to such taxable year2 and  7,b7 

may be made on an amended return4  7g7  
,agency outreach ,as soon as possible   
after the date of the enactment of this 
,act1 the ,secretaries of the ,treasury1
 ,health and ,human ,services1 and      
,labor 7or such ,secretaries' delegates7
 and the ,director of the ,pension      
,benefit ,guaranty ,corporation 7or the 
,director's delegate7 shall carry out   
programs of public outreach1 including  
on the ,internet1 to inform potential   
eligible individuals 7as defined in     
section #ce7;c77#a7 of the ,internal    
,revenue ,code of #aihf7 of the         
extension of the credit under section   
#ce of the ,internal ,revenue ,code of  
#aihf and the availability of the       
election to claim such credit           
retroactively for coverage months       
beginning after ,december #ca1 #bjac4   
#h4 ,customs user fees  7a7 ,in general 
,section #acjca7;j77#c7 of the          
,consolidated ,omnibus ,budget          
,reconciliation ,act of #aihe 7#ai      
,u4,s4,c4 #eh;c7j77#c77 is amended--    

7#a7 in subparagraph 7,b77i71 by        
striking ,september #cj1 #bjbd and      
inserting ,september #cj1 #bjbe2 and    
7#b7 by adding at the end the following3
  7,d7 ,fees may be charged under       
paragraphs 7#i7 and 7#aj7 of subsection 
7a7 during the period beginning on ,july
 #bi1 #bjbe1 and ending on ,september   
#cj1 #bjbe4  4  7b7 ,rate for           
merchandise processing fees ,section    
#ejc of the ,united ,states-,korea ,free
 ,trade ,agreement ,implementation ,act 
7,public ,law #aab-da2 #abe ,stat4 #dfj7
 is amended by adding at the end the    
following3  7c7 ,further additional     
period ,for the period beginning on     
,july #ae1 #bjbe1 and ending on         
,september #cj1 #bjbe1 section          
#acjca7;a77#i7 of the ,consolidated     
,omnibus ,budget ,reconciliation ,act of
 #aihe 7#ai ,u4,s4,c4 #eh;c7a77#i77     
shall be applied and administered--     
7#a7 in subparagraph 7,a71 by           
substituting #j4cdfd for #j4ba2 and     
7#b7 in subparagraph 7,b77i71 by        

substituting #j4cdfd for #j4ba4  4  #i4 
,child tax credit not refundable for    
taxpayers electing to exclude foreign   
earned income from tax  7a7 ,in general 
,section #bd7;d7 of the ,internal       
,revenue ,code of #aihf is amended by   
adding at the end the following new     
paragraph3  7#e7 ,exception for         
taxpayers excluding foreign earned      
income ,paragraph 7#a7 shall not apply  
to any taxpayer for any taxable year if 
such taxpayer elects to exclude any     
amount from gross income under section  
#iaa for such taxable year4  4  7b7     
,effective date ,the amendment made by  
this section shall apply to taxable     
years beginning after ,december #ca1    
#bjad4  #aj4 ,time for payment of       
corporate estimated taxes               
,notwithstanding section #ffee of the   
,internal ,revenue ,code of #aihf1 in   
the case of a corporation with assets of
 not less than #a1jjj1jjj1jjj           
7determined as of the end of the        
preceding taxable year7--  7#a7 the     

amount of any required installment of   
corporate estimated tax which is        
otherwise due in ,july1 ,august1 or     
,september of #bjbj shall be increased  
by #b4ge percent of such amount         
7determined without regard to any       
increase in such amount not contained in
 such ,code72 and  7#b7 the amount of   
the next required installment after an  
installment referred to in paragraph    
7#a7 shall be appropriately reduced to  
reflect the amount of the increase by   
reason of such paragraph4  #aa4         
,coverage and payment for renal dialysis
 services for individuals with acute    
kidney injury  7a7 ,coverage ,section   
#ahfa7s77#b77;,f7 of the ,social        
,security ,act 7#db ,u4,s4,c4           
#aciex7s77#b77;,f77 is amended by       
inserting before the semicolon the      
following3 1 including such renal       
dialysis services furnished on or after 
,january #a1 #bjag1 by a renal dialysis 
facility or provider of services paid   
under section #ahha7;b77#ad7 to an      

individual with acute kidney injury 7as 
defined in section #ahcd7r77#b774  7b7  
,payment ,section #ahcd of the ,social  
,security ,act 7#db ,u4,s4,c4 #aciem7 is
 amended by adding at the end the       
following new subsection3  7r7 ,payment 
for renal dialysis services for         
individuals with acute kidney injury    
7#a7 ,payment rate ,in the case of renal
 dialysis services 7as defined in       
subparagraph 7,b7 of section            
#ahha7;b77#ad77 furnished under this    
part by a renal dialysis facility or    
provider of services paid under such    
section during a year 7beginning with   
#bjag7 to an individual with acute      
kidney injury 7as defined in paragraph  
7#b771 the amount of payment under this 
part for such services shall be the base
 rate for renal dialysis services       
determined for such year under such     
section1 as adjusted by any applicable  
geographic adjustment factor applied    
under subparagraph 7,d77iv77,,ii7 of    
such section and may be adjusted by the 

,secretary 7on a budget neutral basis   
for payments under this paragraph7 by   
any other adjustment factor under       
subparagraph 7,d7 of such section4  7#b7
 ,individual with acute kidney injury   
defined ,in this subsection1 the term   
individual with acute kidney injury     
means an individual who has acute loss  
of renal function and does not receive  
renal dialysis services for which       
payment is made under section           
#ahha7;b77#ad74  4  #ab4 ,modification  
of the ,medicare sequester for fiscal   
year #bjbd ,section #bea;,a7#f77;,d77ii7
 of the ,balanced ,budget and ,emergency
 ,deficit ,control ,act of #aihe 7#b    
,u4,s4,c4 #ija;a7#f77;,d77ii77 is       
amended by striking #j4j percent and    
inserting #j4be percent4  ,may #aa1     
#bjae,read twice and placed on the      
calendar