#aaeth ,,congress #ast ,session ,in the ,house of ,representatives1 ,u4 ,s41 ,october #ab1 #bjag ,,house ,,amendment ,,to ,,senate ,,amendment3 ,that the ,house agree to the amendment of the ,senate to the bill 7,h4,r4 #bbff7 entitled ,an ,act to amend title #bh of the ,united ,states ,code to authorize the appointment of additional bankruptcy judges2 and for other purposes41 with the following ,in lieu of the matter proposed to be inserted by the ,senate amendment1 insert the following3 #a4 ,short title ,this ,act may be cited as the ,additional ,supplemental ,appropriations for ,disaster ,relief ,requirements ,act1 #bjag4 ,a ,additional ,supplemental ,appropriations for ,disaster ,relief ,requirements ,act of #bjag ,the following sums are hereby appropriated1 out of any money in the ,treasury not otherwise appropriated1 and out of applicable corporate or other revenues1 receipts1 and funds1 for the several departments1 agencies1 corporations1 and other organizational units of ,government for fiscal year #bjah1 and for other purposes1 namely3 ,i ,department of ,homeland ,security ,federal ,emergency ,management ,agency disaster relief fund 7including transfers of funds7 ,for an additional amount for ,disaster ,relief ,fund for major disasters declared pursuant to the ,robert ,t4 ,stafford ,disaster ,relief and ,emergency ,assistance ,act 7#db ,u4,s4,c4 #eaba et seq471 #ah1fgj1jjj1jjj1 to remain available until expended1 of which #aj1jjj1jjj shall be transferred to the ,department of ,homeland ,security ,office of ,inspector ,general for audits and investigations related to disasters3 ,provided1 ,that the ,administrator of the ,federal ,emergency ,management ,agency shall publish on the ,agency's website not later than #e days after an award of a public assistance grant under section #djf of the ,robert ,t4 ,stafford ,disaster ,relief and ,emergency ,assistance ,act 7#db ,u4,s4,c4 #eagb7 that is in excess of #a1jjj1jjj1 the specifics of each such grant award3 ,provided further1 ,that for any mission assignment or mission assignment task order to another ,federal department or agency regarding a major disaster in excess of #a1jjj1jjj1 not later than #e days after the issuance of such mission assignment or mission assignment task order1 the ,administrator shall publish on the ,agency's website the following3 the name of the impacted ,state1 the disaster declaration for such ,state1 the assigned agency1 the assistance requested1 a description of the disaster1 the total cost estimate1 and the amount obligated3 ,provided further1 ,that not later than #aj days after the last day of each month until a mission assignment or mission assignment task order described in the preceding proviso is completed and closed out1 the ,administrator shall update any changes to the total cost estimate and the amount obligated3 ,provided further1 ,that for a disaster declaration related to ,hurricane ,harvey1 ,hurricane ,irma1 or ,hurricane ,maria1 the ,administrator shall submit to the ,committees on ,appropriations of the ,house of ,representatives and the ,senate1 not later than #e days after the first day of each month beginning after the date of enactment of this ,act1 and shall publish on the ,agency's website1 not later than #aj days after the first day of each such month1 an estimate or actual amount1 if available1 for the current fiscal year of the cost of the following categories of spending3 public assistance1 individual assistance1 operations1 mitigation1 administrative1 and any other relevant category 7including emergency measures and disaster resources73 ,provided further1 ,that not later than #aj days after the first day of each month1 the ,administrator shall publish on the ,agency's website the report 7referred to as the ,disaster ,relief ,monthly ,report7 as required by ,public ,law #aad-d4 ,of the amounts provided in this division for the ,disaster ,relief ,fund1 up to #d1ijj1jjj1jjj may be transferred to the ,disaster ,assistance ,direct ,loan ,program ,account for the cost of direct loans as authorized under section #dag of the ,robert ,t4 ,stafford ,disaster ,relief and ,emergency ,assistance ,act 7#db ,u4,s4,c4 #eahd7 to be used to assist local governments in providing essential services as a result of ,hurricanes ,harvey1 ,irma1 or ,maria3 ,provided further1 ,that such amounts may subsidize gross obligations for the principal amount of direct loans not to exceed #d1ijj1jjj1jjj under section #dag of the ,stafford ,act3 ,provided further1 ,that notwithstanding section #dag of the ,stafford ,act1 a territory or possession1 and instrumentalities and local governments thereof1 of the ,united ,states shall be deemed to be a local government for purposes of this paragraph3 ,provided further1 ,that notwithstanding section #dag7;b7 of the ,stafford ,act1 the amount of any such loan issued to a territory or possession1 and instrumentalities and local governments thereof1 may be based on the projected loss of tax and other revenues and on projected cash outlays not previously budgeted for a period not to exceed #ahj days from the date of the major disaster1 and may exceed #e1jjj1jjj3 ,provided further1 ,that notwithstanding any other provision of law or the constitution of a territory or possession that limits the issuance of debt1 a territory or possession1 and instrumentalities and local governments thereof1 may each receive more than one loan with repayment provisions and other terms specific to the type of lost tax and other revenues and on projected unbudgeted cash outlays for which the loan is provided3 ,provided further1 ,that notwithstanding section #dag7;c77#a7 of the ,stafford ,act1 loans to a territory or possession1 and instrumentalities and local governments thereof1 may be cancelled in whole or in part only at the discretion of the ,secretary of ,homeland ,security in consultation with the ,secretary of the ,treasury3 ,provided further1 ,that notwithstanding any other provision of law1 the ,secretary of ,homeland ,security1 in consultation with the ,secretary of the ,treasury1 shall determine the terms1 conditions1 eligible uses1 and timing and amount of ,federal disbursements of loans issued to a territory or possession1 and instrumentalities and local governments thereof3 ,provided further1 ,that such costs1 including the cost of modifying such loans1 shall be as defined in section #ejb of the ,congressional ,budget ,act of #aigd 7#b ,u4,s4,c4 #ffa;a73 ,provided further1 ,that ,,fema may transfer up to #a4e percent of the amount under this paragraph to the ,disaster ,assistance ,direct ,loan ,program ,account for administrative expenses to carry out under this paragraph the direct loan program1 as authorized by section #dag of the ,stafford ,act3 ,provided further1 ,that of the amount provided under this paragraph for transfer1 up to #aej1jjj1jjj may be transferred to the ,disaster ,assistance ,direct ,loan ,program ,account for the cost to lend a territory or possession of the ,united ,states that portion of assistance for which the territory or possession is responsible under the cost-sharing provisions of the major disaster declaration for ,hurricanes ,irma or ,maria1 as authorized under section #cai of the ,robert ,t4 ,stafford ,disaster ,relief and ,emergency ,assistance ,act 7#db ,u4,s4,c4 #eafb73 ,provided further1 ,that of the amount provided under this paragraph for transfer1 up to #a1jjj1jjj may be transferred to the ,disaster ,assistance ,direct ,loan ,program ,account for administrative expenses to carry out the ,advance of ,non-,federal ,share program1 as authorized by section #cai of the ,stafford ,act4 ,the amount provided under this heading is designated by the ,congress as being for an emergency requirement pursuant to section #bea7;b77#b77;,a77i7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe4 ,,ii ,department of ,agriculture ,forest ,service ,wildland ,fire ,management 7,including transfer of funds7 ,for an additional amount for ,wildland ,fire ,management1 #ahd1ejj1jjj1 to remain available through ,september #cj1 #bjba1 for urgent wildland fire suppression operations3 ,provided1 ,that such funds shall be solely available to be transferred to and merged with other appropriations accounts from which funds were previously transferred for wildland fire suppression in fiscal year #bjag to fully repay those amounts3 ,provided further1 ,that such amount is designated by the ,congress as being for an emergency requirement pursuant to section #bea7;b77#b77;,a77i7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe4 ,,flame wildfire suppression reserve fund 7,including transfer of funds7 ,for an additional amount for ,,flame ,wildfire ,suppression ,reserve ,fund1 #cdb1jjj1jjj1 to remain available through ,september #cj1 #bjba1 for necessary expenses for large wildland fire suppression operations of the ,department of ,agriculture and as a reserve fund for suppression and ,federal emergency response activities3 ,provided1 ,that notwithstanding the ,,flame ,act of #bjji 7#dc ,u4,s4,c4 #agdh;a7e771 such funds shall be solely available to be transferred to and merged with other appropriations accounts from which funds were previously transferred for wildland fire suppression in fiscal year #bjag to fully repay those amounts3 ,provided further1 ,that such amount is designated by the ,congress as being for an emergency requirement pursuant to section #bea7;b77#b77;,a77i7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe4 ,department of the ,interior ,department-,wide programs ,wildland ,fire ,management 7,including transfer of funds7 ,for an additional amount for ,wildland ,fire ,management1 #ej1jjj1jjj1 to remain available until expended1 for urgent wildland fire suppression activities and funds necessary to repay any transfers needed for these costs3 ,provided1 ,that such funds may be available to be transferred to and merged with other appropriations accounts to fully repay amounts previously transferred for wildland fire suppression3 ,provided further1 ,that such amount is designated by the ,congress as being for an emergency requirement pursuant to section #bea7;b77#b77;,a77i7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe4 ,,iii ,general ,provisions #cja4 ,each amount appropriated or made available by this division is in addition to amounts otherwise appropriated for the fiscal year involved4 #cjb4 ,no part of any appropriation contained in this division shall remain available for obligation beyond the current fiscal year unless expressly so provided herein4 #cjc4 ,the terms and conditions applicable to the funds provided in this division1 including those provided by this title1 shall also apply to the funds made available in division ,b of ,public ,law #aae-ef4 #cjd4 ,each amount designated in this division by the ,congress as being for an emergency requirement pursuant to section #bea7;b77#b77;,a77i7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe shall be available only if the ,president subsequently so designates all such amounts and transmits such designations to the ,congress4 #cje4 7a7 7#a7 ,not later than ,december #ca1 #bjag1 in accordance with criteria to be established by the ,director of the ,office of ,management and ,budget 7referred to in this section as ,,omb71 each ,federal agency shall submit to ,,omb1 the ,government ,accountability ,office1 the respective ,inspector ,general of each agency1 and the ,committees on ,appropriations of the ,house of ,representatives and the ,senate internal control plans for funds provided by this division and division ,b of ,public ,law #aae-ef4 7#b7 ,not later than ,march #ca1 #bjah1 the ,government ,accountability ,office shall review for the ,committees on ,appropriations of the ,house of ,representatives and the ,senate the design of the internal control plans required by paragraph 7#a74 7b7 ,all programs and activities receiving funds under this division shall be deemed to be susceptible to significant improper payments for purposes of the ,improper ,payments ,information ,act of #bjjb 7#ca ,u4,s4,c4 #ccba note71 notwithstanding section #b7;a7 of such ,act4 7c7 ,funds for grants provided by this division or division ,b of ,public ,law #aae-ef shall be expended by the grantees within the #bd-month period following the agency's obligation of funds for the grant1 unless1 in accordance with guidance to be issued by the ,director of ,,omb1 the ,director waives this requirement for a particular grant program and submits a written justification for such waiver to the ,committees on ,appropriations of the ,house of ,representatives and the ,senate4 ,in the case of such grants1 the agency shall include a term in the grant that requires the grantee to return to the agency any funds not expended within the #bd-month period4 #cjf4 7a7 ,the first proviso under the heading ,department of ,housing and ,urban ,development--,community ,planning and ,development--,community ,development ,fund in division ,b of ,public ,law #aae-ef is amended by striking ,state or unit of general local government and inserting ,state1 unit of general local government1 or ,indian tribe 7as such term is defined in section #ajb of the ,housing and ,community ,development ,act of #aigd 7#db ,u4,s4,c4 #ecjb774 7b7 ,amounts repurposed pursuant to subsection 7a7 that were previously designated by the ,congress as an emergency requirement pursuant to the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe are designated by the ,congress as being for an emergency requirement pursuant to section #bea7;b77#b77;,a77i7 of such ,act4 #cjg4 ,section #aja7;a77#g7 of division ,d of ,public ,law #aae-ef is amended to read as follows3 7#g7 ,the ,department of the ,interior1 ,environment1 and ,related ,agencies ,appropriations ,act1 #bjag 7division ,g of ,public ,law #aae-ca71 except the language under the heading ,,flame ,wildfire ,suppression ,reserve ,fund in the ,departments of ,agriculture and the ,interior4 4 #cjh4 7a7 ,notwithstanding sections #acji1 #acaj1 and #acaj;a of the ,national ,flood ,insurance ,act of #aifh 7#db ,u4,s4,c4 #djaf-djag;a7 and section #ae7;e7 of the ,federal ,flood ,insurance ,act of #aief 7#db ,u4,s4,c4 #bdad7;e771 and any borrowing agreement entered into between the ,department of the ,treasury and the ,federal ,emergency ,management ,agency1 of the indebtedness of the ,administrator under any notes or other obligations issued pursuant to section #acji7;a7 of the ,national ,flood ,insurance ,act of #aifh 7#db ,u4,s4,c4 #djaf7;a77 and section #ae7;e7 of the ,federal ,insurance ,act of #aief 7#db ,u4,s4,c4 #bdad7;e77 that is outstanding as of the date of the enactment of this ,act1 an amount of #af1jjj1jjj1jjj is hereby cancelled4 ,to the extent of the amount cancelled1 the ,administrator and the ,national ,flood ,insurance ,fund are relieved of all liability to the ,secretary of the ,treasury under any such notes or other obligations1 including for any interest due under such notes and any other fees and charges payable in connection with such notes1 and the total amount of notes and obligations issued by the ,administrator pursuant to such sections shall be considered to be reduced by such amount for the purposes of the limitation on such total amount under such section #acji7;a74 7b7 ,the amount of the indebtedness cancelled under subsection 7a7 may be treated as public debt of the ,united ,states4 7c7 7#a7 ,this section is designated as an emergency requirement pursuant to section #d7;g7 of the ,statutory ,pay-,as-,you-,go ,act of #bjaj 7#b ,u4,s4,c4 #icc7;g774 7#b7 ,the amount provided in this section is designated by the ,congress as being for an emergency requirement pursuant to section #bea7;b77#b77;,a77i7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe4 #cji4 ,notwithstanding section #ai7;a77#b77;,b7 of the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjbh71 not to exceed #a1bgj1jjj1jjj of funds made available for the contingency reserve under the heading ,supplemental ,nutrition ,assistance ,program of division ,a of ,public ,law #aad-aac shall be available for the ,secretary to provide a grant to the ,commonwealth of ,puerto ,rico for disaster nutrition assistance in response to the ,presidentially declared major disasters and emergencies3 ,provided1 ,that funds made available to ,puerto ,rico under this section shall remain available for obligation by the ,commonwealth until ,september #cj1 #bjai1 and shall be in addition to funds otherwise made available3 ,provided further1 ,that such amount is designated by the ,congress as being for an emergency requirement pursuant to section #bea7;b77#b77;,a77i7 of the ,balanced ,budget and ,emergency ,deficit ,control ,act of #aihe4 #caj4 ,notwithstanding section #bbjh7l77#c7 of title #aj1 ,united ,states ,code1 during fiscal year #bjah1 the dollar limitation on advance billing of a customer of a working-capital fund in such section shall not apply with respect to the advance billing of the ,federal ,emergency ,management ,agency4 ,in the preceding sentence1 the term advance billing has the meaning given the term in section #bbjh7l77#d7 of title #aj1 ,united ,states ,code4 ,this division may be cited as the ,additional ,supplemental ,appropriations for ,disaster ,relief ,requirements ,act of #bjag4 ,b ,bankruptcy ,judgeship ,act of #bjag #ajja4 ,short title ,this division may be cited as the ,bankruptcy ,judgeship ,act of #bjag4 #ajjb4 ,extension of temporary office of bankruptcy judges in certain judicial districts 7a7 ,temporary office of bankruptcy judges authorized by the ,bankruptcy ,judgeship ,act of #bjje 7#a7 ,extensions ,the temporary office of bankruptcy judges authorized for the following districts by subsection 7b7 of the ,bankruptcy ,judgeship ,act of #bjje 7#bh ,u4,s4,c4 #aeb note7 are extended until the applicable vacancy specified in paragraph 7#b7 in the office of a bankruptcy judge for the respective district occurs3 7,a7 ,the district of ,delaware4 7,b7 ,the southern district of ,florida4 7,c7 ,the district of ,maryland4 7,d7 ,the eastern district of ,michigan4 7,e7 ,the district of ,nevada4 7,f7 ,the eastern district of ,north ,carolina4 7,g7 ,the district of ,puerto ,rico4 7,h7 ,the eastern district of ,virginia4 7#b7 ,vacancies 7,a7 ,single vacancies ,except as provided in subparagraphs 7,b71 7,c71 and 7,d71 the #ast vacancy in the office of a bankruptcy judge for each district specified in paragraph 7#a7-- 7i7 occurring more than #e years after the date of the enactment of this ,act2 and 7ii7 resulting from the death1 retirement1 resignation1 or removal of a bankruptcy judge1 shall not be filled4 7,b7 ,district of ,delaware ,the #ast1 #b;d1 #c;d1 and #dth vacancies in the office of a bankruptcy judge for the district of ,delaware-- 7i7 occurring #e years or more after the date of the enactment of this ,act2 and 7ii7 resulting from the death1 retirement1 resignation1 or removal of a bankruptcy judge1 shall not be filled4 7,c7 ,district of ,maryland 7i7 ,the #ast vacancy in the office of a bankruptcy judge for the district of ,maryland-- 7,i7 occurring more than #e years after the date of the enactment of this ,act2 and 7,,ii7 resulting from the death1 retirement1 resignation1 or removal of a bankruptcy judge1 shall not be filled4 7ii7 ,the #b;d and #c;d vacancies in the office of a bankruptcy judge for the district of ,maryland resulting from the death1 retirement1 resignation1 or removal of a bankruptcy judge1 shall not be filled4 7,d7 ,southern district of ,florida ,the #ast and #b;d vacancies in the office of a bankruptcy judge for the southern district of ,florida-- 7i7 occurring more than #e years after the date of the enactment of this ,act2 and 7ii7 resulting from the death1 retirement1 resignation1 or removal of a bankruptcy judge1 shall not be filled4 7#c7 ,applicability of provisions ,except as provided in paragraphs 7#a7 and 7#b71 all other provisions of subsection 7b7 of the ,bankruptcy ,judgeship ,act of #bjje 7#bh ,u4,s4,c4 #aeb note7 and section #b of the ,temporary ,bankruptcy ,judgeships ,extension ,act of #bjab 7#bh ,u4,s4,c4 #aeb note7 remain applicable to the temporary office of bankruptcy judges referred to in paragraph 7#a74 7b7 ,temporary office of bankruptcy judges extended by the ,bankruptcy ,judgeship ,act of #bjje and the ,temporary ,bankruptcy ,judgeships ,extension ,act of #bjab 7#a7 ,extensions ,the temporary office of bankruptcy judges authorized by section #c of the ,bankruptcy ,judgeship ,act of #aiib 7#bh ,u4,s4,c4 #aeb note7 and extended by subsection 7c7 of the ,bankruptcy ,judgeship ,act of #bjje 7#bh ,u4,s4,c4 #aeb note7 and further extended by section #b of the ,temporary ,bankruptcy ,judgeships ,extension ,act of #bjab 7#bh ,u4,s4,c4 #aeb note7 for the district of ,delaware and the district of ,puerto ,rico are extended until the applicable vacancy specified in paragraph 7#b7 in the office of a bankruptcy judge for the respective district occurs4 7#b7 ,vacancies 7,a7 ,district of ,delaware ,the #eth vacancy in the office of a bankruptcy judge for the district of ,delaware-- 7i7 occurring more than #e years after the date of the enactment of this ,act2 and 7ii7 resulting from the death1 retirement1 resignation1 or removal of a bankruptcy judge1 shall not be filled4 7,b7 ,district of ,puerto ,rico ,the #b;d vacancy in the office of a bankruptcy judge for the district of ,puerto ,rico-- 7i7 occurring more than #e years after the date of the enactment of this ,act2 and 7ii7 resulting from the death1 retirement1 resignation1 or removal of a bankruptcy judge1 shall not be filled4 7#c7 ,applicability of other provisions ,except as provided in paragraphs 7#a7 and 7#b71 all other provisions of section #c of the ,bankruptcy ,judgeship ,act of #aiib 7#bh ,u4,s4,c4 #aeb note71 subsection 7c7 of the ,bankruptcy ,judgeship ,act of #bjje 7#bh ,u4,s4,c4 #aeb note71 and section #b of the ,temporary ,bankruptcy ,judgeships ,extension ,act of #bjab 7#bh ,u4,s4,c4 #aeb note7 remain applicable to the temporary office of bankruptcy judges referred to in paragraph 7#a74 #ajjc4 ,temporary office of bankruptcy judge authorized 7a7 ,appointments ,the following bankruptcy judges shall be appointed in the manner prescribed in section #aeb7;a77#a7 of title #bh1 ,united ,states ,code1 for the appointment of bankruptcy judges provided for in section #aeb7;a77#b7 of that title3 7#a7 ,two additional bankruptcy judges for the district of ,delaware4 7#b7 ,one additional bankruptcy judge for the middle district of ,florida4 7#c7 ,one additional bankruptcy judge for the eastern district of ,michigan4 7b7 ,vacancies 7#a7 ,district of ,delaware ,the #fth and #gth vacancies in the office of a bankruptcy judge for the district of ,delaware-- 7,a7 occurring #e years or more after the appointment date of the bankruptcy judge appointed under subsection 7a77#a7 to such office2 and 7,b7 resulting from the death1 retirement1 resignation1 or removal of a bankruptcy judge1 shall not be filled4 7#b7 ,middle district of ,florida ,the #ast vacancy in the office of a bankruptcy judge for the middle district of ,florida-- 7,a7 occurring #e years or more after the appointment date of the bankruptcy judge appointed under subsection 7a77#b7 to such office2 and 7,b7 resulting from the death1 retirement1 resignation1 or removal of a bankruptcy judge1 shall not be filled4 7#c7 ,eastern district of ,michigan ,the #b;d vacancy in the office of a bankruptcy judge for the eastern district of ,michigan-- 7,a7 occurring #e years or more after the appointment date of the bankruptcy judge appointed under subsection 7a77#c7 to such office2 and 7,b7 resulting from the death1 retirement1 resignation1 or removal of a bankruptcy judge1 shall not be filled4 #ajjd4 ,bankruptcy fees 7a7 ,amendments to title #bh of the ,united ,states ,code ,section #aicj7;a77#f7 of title #bh1 ,united ,states ,code1 is amended-- 7#a7 by striking 7#f7 ,in and inserting #8#87#f77;,a7 ,except as provided in subparagraph 7,b71 in''2 and 7#b7 by adding at the end the following3 7,b7 ,during each of fiscal years #bjah through #bjbb1 if the balance in the ,united ,states ,trustee ,system ,fund as of ,september #cj of the most recent full fiscal year is less than #bjj1jjj1jjj1 the quarterly fee payable for a quarter in which disbursements equal or exceed #a1jjj1jjj shall be the lesser of #a percent of such disbursements or #bej1jjj4 4 7b7 ,deposits of certain fees for fiscal years #bjah through #bjbb ,notwithstanding section #ehi;a7b7 of title #bh1 ,united ,states ,code1 for each of fiscal years #bjah through #bjbb-- 7#a7 #ih percent of the fees collected under section #aicj7;a77#f7 of such title shall be deposited as offsetting collections to the appropriation ,united ,states ,trustee ,system ,fund1 to remain available until expended2 and 7#b7 #b percent of the fees collected under section #aicj7;a77#f7 of such title shall be deposited in the general fund of the ,treasury4 7c7 ,application of amendments ,the amendments made by this section shall apply to quarterly fees payable under section #aicj7;a77#f7 of title #bh1 ,united ,states ,code1 as amended by this section1 for disbursements made in any calendar quarter that begins on or after the date of enactment of this ,act4 #ajje4 ,clarification of rule allowing discharge to governmental claims arising from the disposition of farm assets under chapter #ab bankruptcies 7a7 ,in general ,subchapter ,,ii of chapter #ab of title #aa1 ,united ,states ,code1 is amended by adding at the end the following3 #abcb4 ,claim by a governmental unit based on the disposition of property used in a farming operation 7a7 ,any unsecured claim of a governmental unit against the debtor or the estate that arises before the filing of the petition1 or that arises after the filing of the petition and before the debtor's discharge under section #abbh1 as a result of the sale1 transfer1 exchange1 or other disposition of any property used in the debtor's farming operation-- 7#a7 shall be treated as an unsecured claim arising before the date on which the petition is filed2 7#b7 shall not be entitled to priority under section #ejg2 7#c7 shall be provided for under a plan2 and 7#d7 shall be discharged in accordance with section #abbh4 7b7 ,for purposes of applying sections #abbe7;a77#d71 #abbh7;b77#b71 and #abbi7;b77#a7 to a claim described in subsection 7a7 of this section1 the amount that would be paid on such claim if the estate of the debtor were liquidated in a case under chapter #g of this title shall be the amount that would be paid by the estate in a chapter #g case if the claim were an unsecured claim arising before the date on which the petition was filed and were not entitled to priority under section #ejg4 7c7 ,for purposes of applying sections #ebc7;a71 #abbh7;a77#b71 and #abbh7;c77#b7 to a claim described in subsection 7a7 of this section1 the claim shall not be treated as a claim of a kind specified in subparagraph 7,a7 or 7,b7 of section #ebc7;a77#a74 7d7 7#a7 ,a governmental unit may file a proof of claim for a claim described in subsection 7a7 that arises after the date on which the petition is filed4 7#b7 ,if a debtor files a tax return after the filing of the petition for a period in which a claim described in subsection 7a7 arises1 and the claim relates to the tax return1 the debtor shall serve notice of the claim on the governmental unit charged with the responsibility for the collection of the tax at the address and in the manner designated in section #eje7;b77#a74 ,notice under this paragraph shall state that the debtor has filed a petition under this chapter1 state the name and location of the court in which the case under this chapter is pending1 state the amount of the claim1 and include a copy of the filed tax return and documentation supporting the calculation of the claim4 7#c7 ,if notice of a claim has been served on the governmental unit in accordance with paragraph 7#b71 the governmental unit may file a proof of claim not later than #ahj days after the date on which such notice was served4 ,if the governmental unit has not filed a timely proof of the claim1 the debtor or trustee may file proof of the claim that is consistent with the notice served under paragraph 7#b74 ,if a proof of claim is filed by the debtor or trustee under this paragraph1 the governmental unit may not amend the proof of claim4 7#d7 ,a claim filed under this subsection shall be determined and shall be allowed under subsection 7a71 7b71 or 7c7 of section #ejb1 or disallowed under subsection 7d7 or 7e7 of section #ejb1 in the same manner as if the claim had arisen immediately before the date of the filing of the petition4 4 7b7 ,technical and conforming amendments 7#a7 ,in general ,subchapter ,,ii of chapter #ab of title #aa1 ,united ,states ,code1 is amended-- 7,a7 in section #abbb7;a7-- 7i7 in paragraph 7#b71 by striking unless-- and all that follows through the holder and inserting unless the holder2 7ii7 in paragraph 7#c71 by striking and at the end2 7iii7 in paragraph 7#d71 by striking the period at the end and inserting 2 and2 and 7iv7 by adding at the end the following3 7#e7 subject to section #abcb1 provide for the treatment of any claim by a governmental unit of a kind described in section #abcb7;a74 2 7,b7 in section #abbh-- 7i7 in subsection 7a7-- 7,i7 in the matter preceding paragraph 7#a7-- 7aa7 by inserting a comma after all debts provided for by the plan2 and 7bb7 by inserting a comma after allowed under section #ejc of this title2 and 7,,ii7 in paragraph 7#b71 by striking the kind and all that follows and inserting a kind specified in section #ebc7;a7 of this title1 except as provided in section #abcb7;c742 and 7ii7 in subsection 7c77#b71 by inserting 1 except as provided in section #abcb7;c7 before the period at the end2 and 7,c7 in section #abbi7;a7-- 7i7 in paragraph 7#b71 by striking or at the end2 7ii7 in paragraph 7#c71 by striking the period at the end and inserting 2 or2 and 7iii7 by adding at the end the following3 7#d7 provide for the payment of a claim described in section #abcb7;a7 that arose after the date on which the petition was filed4 4 7#b7 ,table of sections ,the table of sections for subchapter ,,ii of chapter #ab of title #aa1 ,united ,states ,code1 is amended by adding at the end the following3 #abcb4 ,claim by a governmental unit based on the disposition of property used in a farming operation4 4 7c7 ,effective date ,the amendments made by this section shall apply to-- 7#a7 any bankruptcy case-- 7,a7 that is pending on the date of enactment of this ,act2 7,b7 in which the plan under chapter #ab of title #aa1 ,united ,states ,code1 has not been confirmed on the date of enactment of this ,act2 and 7,c7 relating to which an order of discharge under section #abbh of title #aa1 ,united ,states ,code1 has not been entered2 and 7#b7 any bankruptcy case that commences on or after the date of enactment of this ,act4 ,clerk4