,9 ! ,s5ate ( ! ,unit$ ,/ates1          
,septemb] #bg1 #bjag4  ,am5dm5t3  ,t !  
bill f ! ,h\se ( ,repres5tatives 7,h4,r4
 #bbff7 entitl$ ,an ,act to am5d title  
#bh ( ! ,unit$ ,/ates ,code to au?orize 
! appo9tm5t ( additional bankruptcy     
judges2 & = o!r purposes41 d pass ) !   
foll[+ ,/rike all aft] ! enact+ clause &
 ins]t ! foll[+3 #a4 ,%ort title ,?is   
,act may be cit$ z ! ,bankruptcy        
,judge%ip ,act ( #bjag4  #b4 ,ext5sion (
 tempor>y (fice ( bankruptcy judges 9   
c]ta9 judicial di/ricts  7a7 ,tempor>y  
(fice ( bankruptcy judges au?oriz$ by ! 
,bankruptcy ,judge%ip ,act ( #bjje  7#a7
 ,ext5sions ,! tempor>y (fice (         
bankruptcy judges au?oriz$ = ! foll[+   
di/ricts by subsection 7b7 ( !          
,bankruptcy ,judge%ip ,act ( #bjje 7#bh 
,u4,s4,c4 #aeb note7 are ext5d$ until ! 
applicable vacancy specifi$ 9 p>agraph  
7#b7 9 ! (fice ( a bankruptcy judge = ! 
respective di/rict occurs3  7,a7 ,!     
di/rict ( ,delaw>e4  7,b7 ,! s\!rn      
di/rict ( ,florida4  7,c7 ,! di/rict (  

,m>yl&4  7,d7 ,! ea/]n di/rict (        
,mi*igan4  7,e7 ,! di/rict ( ,nevada4   
7,f7 ,! ea/]n di/rict ( ,nor? ,c>ol9a4  
7,g7 ,! di/rict ( ,pu]to ,rico4  7,h7 ,!
 ea/]n di/rict ( ,virg9ia4  7#b7        
,vacancies  7,a7 ,s+le vacancies ,except
 z provid$ 9 subp>agraphs 7,b71 7,c71 & 
7,d71 ! #a/ vacancy 9 ! (fice ( a       
bankruptcy judge = ea* di/rict specifi$ 
9 p>agraph 7#a7--  7i7 occurr+ m ?an #e 
ye>s aft] ! date ( ! enactm5t ( ?is     
,act1 &  7ii7 result+ f ! dea?1         
retirem5t1 resignation1 or removal ( a  
bankruptcy judge1  %all n be fill$4     
7,b7 ,di/rict ( ,delaw>e ,! #a/1 #b;d1  
#c;d1 & #d? vacancies 9 ! (fice ( a     
bankruptcy judge = ! di/rict (          
,delaw>e--  7i7 occurr+ #e ye>s or m    
aft] ! date ( ! enactm5t ( ?is ,act1 &  
7ii7 result+ f ! dea?1 retirem5t1       
resignation1 or removal ( a bankruptcy  
judge1  %all n be fill$4  7,c7 ,di/rict 
( ,m>yl&  7i7 ,! #a/ vacancy 9 ! (fice (
 a bankruptcy judge = ! di/rict (       
,m>yl&-- 7,i7 occurr+ m ?an #e ye>s aft]

 ! date ( ! enactm5t ( ?is ,act1 &      
7,,ii7 result+ f ! dea?1 retirem5t1     
resignation1 or removal ( a bankruptcy  
judge1  %all n be fill$4  7ii7 ,! #b;d &
 #c;d vacancies 9 ! (fice ( a bankruptcy
 judge = ! di/rict ( ,m>yl& result+ f ! 
dea?1 retirem5t1 resignation1 or removal
 ( a bankruptcy judge1 %all n be fill$4 
7,d7 ,s\!rn di/rict ( ,florida ,! #a/ & 
#b;d vacancies 9 ! (fice ( a bankruptcy 
judge = ! s\!rn di/rict ( ,florida-- 7i7
 occurr+ m ?an #e ye>s aft] ! date ( !  
enactm5t ( ?is ,act1 &  7ii7 result+ f !
 dea?1 retirem5t1 resignation1 or       
removal ( a bankruptcy judge1  %all n be
 fill$4  7#c7 ,applicability (          
provisions ,except z provid$ 9 p>agraphs
 7#a7 & 7#b71 all o!r provisions (      
subsection 7b7 ( ! ,bankruptcy ,judge%ip
 ,act ( #bjje 7#bh ,u4,s4,c4 #aeb note7 
& section #b ( ! ,tempor>y ,bankruptcy  
,judge%ips ,ext5sion ,act ( #bjab 7#bh  
,u4,s4,c4 #aeb note7 rema9 applicable to
 ! tempor>y (fice ( bankruptcy judges   
ref]r$ to 9 p>agraph 7#a74  7b7         

,tempor>y (fice ( bankruptcy judges     
ext5d$ by ! ,bankruptcy ,judge%ip ,act (
 #bjje & ! ,tempor>y ,bankruptcy        
,judge%ips ,ext5sion ,act ( #bjab  7#a7 
,ext5sions ,! tempor>y (fice (          
bankruptcy judges au?oriz$ by section #c
 ( ! ,bankruptcy ,judge%ip ,act ( #aiib 
7#bh ,u4,s4,c4 #aeb note7 & ext5d$ by   
subsection 7c7 ( ! ,bankruptcy ,judge%ip
 ,act ( #bjje 7#bh ,u4,s4,c4 #aeb note7 
& fur!r ext5d$ by section #b ( !        
,tempor>y ,bankruptcy ,judge%ips        
,ext5sion ,act ( #bjab 7#bh ,u4,s4,c4   
#aeb note7 = ! di/rict ( ,delaw>e & !   
di/rict ( ,pu]to ,rico are ext5d$ until 
! applicable vacancy specifi$ 9 p>agraph
 7#b7 9 ! (fice ( a bankruptcy judge = !
 respective di/rict occurs4  7#b7       
,vacancies  7,a7 ,di/rict ( ,delaw>e ,! 
#e? vacancy 9 ! (fice ( a bankruptcy    
judge = ! di/rict ( ,delaw>e-- 7i7      
occurr+ m ?an #e ye>s aft] ! date ( !   
enactm5t ( ?is ,act1 &  7ii7 result+ f !
 dea?1 retirem5t1 resignation1 or       
removal ( a bankruptcy judge1  %all n be

 fill$4  7,b7 ,di/rict ( ,pu]to ,rico ,!
 #b;d vacancy 9 ! (fice ( a bankruptcy  
judge = ! di/rict ( ,pu]to ,rico--  7i7 
occurr+ m ?an #e ye>s aft] ! date ( !   
enactm5t ( ?is ,act1 &  7ii7 result+ f !
 dea?1 retirem5t1 resignation1 or       
removal ( a bankruptcy judge1  %all n be
 fill$4  7#c7 ,applicability ( o!r      
provisions ,except z provid$ 9 p>agraphs
 7#a7 & 7#b71 all o!r provisions (      
section #c ( ! ,bankruptcy ,judge%ip    
,act ( #aiib 7#bh ,u4,s4,c4 #aeb note71 
subsection 7c7 ( ! ,bankruptcy ,judge%ip
 ,act ( #bjje 7#bh ,u4,s4,c4 #aeb note71
 & section #b ( ! ,tempor>y ,bankruptcy 
,judge%ips ,ext5sion ,act ( #bjab 7#bh  
,u4,s4,c4 #aeb note7 rema9 applicable to
 ! tempor>y (fice ( bankruptcy judges   
ref]r$ to 9 p>agraph 7#a74  #c4         
,tempor>y (fice ( bankruptcy judge      
au?oriz$  7a7 ,appo9tm5ts ,! foll[+     
bankruptcy judges %all be appo9t$ 9 !   
mann] prescrib$ 9 section #aeb7;a77#a7 (
 title #bh1 ,unit$ ,/ates ,code1 = !    
appo9tm5t ( bankruptcy judges provid$ = 

9 section #aeb7;a77#b7 ( t title3  7#a7 
,two additional bankruptcy judges = !   
di/rict ( ,delaw>e4  7#b7 ,"o additional
 bankruptcy judge ( ! middle di/rict (  
,florida4  7#c7 ,"o additional          
bankruptcy judge = ! ea/]n di/rict (    
,mi*igan4  7b7 ,vacancies  7#a7 ,di/rict
 ( ,delaw>e ,! #f? & #g? vacancies 9 !  
(fice ( a bankruptcy judge = ! di/rict (
 ,delaw>e--  7,a7 occurr+ #e ye>s or m  
aft] ! appo9tm5t date ( ! bankruptcy    
judge appo9t$ "u p>agraph 7#a7 to su*   
(fice1 &  7,b7 result+ f ! dea?1        
retirem5t1 resignation1 or removal ( a  
bankruptcy judge1  %all n be fill$4     
7#b7 ,middle di/rict ( ,florida ,! #a/  
vacancy 9 ! (fice ( a bankruptcy judge =
 ! middle di/rict ( ,florida--  7,a7    
occurr+ #e ye>s or m aft] ! appo9tm5t   
date ( ! bankruptcy judge appo9t$ "u    
p>agraph 7#a7 to su* (fice1 &  7,b7     
result+ f ! dea?1 retirem5t1            
resignation1 or removal ( a bankruptcy  
judge1  %all n be fill$4  7#c7 ,ea/]n   
di/rict ( ,mi*igan ,! #b;d vacancy 9 !  

(fice ( a bankruptcy judge = ! ea/]n    
di/rict ( ,mi*igan--  7,a7 occurr+ #e   
ye>s or m aft] ! appo9tm5t date ( !     
bankruptcy judge appo9t$ "u p>agraph    
7#a7 to su* (fice1 &  7,b7 result+ f !  
dea?1 retirem5t1 resignation1 or removal
 ( a bankruptcy judge1  %all n be fill$4
  #d4 ,bankruptcy fees  7a7 ,am5dm5ts to
 title #bh ( ! ,unit$ ,/ates ,code      
,section #aicj7;a77#f7 ( title #bh1     
,unit$ ,/ates ,code1 is am5d$--  7#a7 by
 /rik+ 7#f7 ,9 & ins]t+ #8#87#f77;,a7   
,except z provid$ 9 subp>agraph 7,b71   
9''2 &  7#b7 by add+ at ! end ! foll[+3 
7,b7 ,dur+ ea* ( fiscal ye>s #bjah ?r\gh
 #bjbb1 if ! balance 9 ! ,unit$ ,/ates  
,tru/ee ,sy/em ,fund z ( ,septemb] #cj (
 ! mo/ rec5t full fiscal ye> is less ?an
 #bjj1jjj1jjj1 ! qu>t]ly fee payable = a
 qu>t] 9 :i* disbursem5ts equal or exce$
 #a1jjj1jjj %all be ! less] ( #a p]c5t (
 su* disbursem5ts or #bej1jjj4  4  7b7  
,deposits ( c]ta9 fees = fiscal ye>s    
#bjah ?r\gh #bjbb ,not)/&+ section      
#ehi;a7b7 ( title #bh1 ,unit$ ,/ates    

,code1 = ea* ( fiscal ye>s #bjah ?r\gh  
#bjbb--  7#a7 #ih p]c5t ( ! fees        
collect$ "u section #aicj7;a77#f7 ( su* 
title %all be deposit$ z (fsett+        
collections to ! appropriation ,unit$   
,/ates ,tru/ee ,sy/em ,fund1 to rema9   
available until exp5d$2 &  7#b7 #b p]c5t
 ( ! fees collect$ "u section           
#aicj7;a77#f7 ( su* title %all be       
deposit$ 9 ! g5]al fund ( ! ,treasury4  
7c7 ,application ( am5dm5ts ,! am5dm5ts 
made by ?is section %all apply to       
qu>t]ly fees payable "u section         
#aicj7;a77#f7 ( title #bh1 ,unit$ ,/ates
 ,code1 z am5d$ by ?is section1 =       
disbursem5ts made 9 any cal5d> qu>t] t  
beg9s on or aft] ! date ( enactm5t ( ?is
 ,act4  #e4 ,cl>ification ( rule all[+  
dis*>ge to gov]nm5tal claims aris+ f !  
disposition ( f>m assets "u *apt] #ab   
bankruptcies  7a7 ,9 g5]al ,sub*apt]    
,,ii ( *apt] #ab ( title #aa1 ,unit$    
,/ates ,code1 is am5d$ by add+ at ! end 
! foll[+3  #abcb4 ,claim by a gov]nm5tal
 unit bas$ on ! disposition ( prop]ty   

us$ 9 a f>m+ op]ation  7a7 ,any unsecur$
 claim ( a gov]nm5tal unit aga9/ !      
debtor or ! e/ate t arises be=e ! fil+ (
 ! petition1 or t arises aft] ! fil+ ( !
 petition & be=e ! debtor's dis*>ge "u  
section #abbh1 z a result ( ! sale1     
transf]1 ex*ange1 or o!r disposition (  
any prop]ty us$ 9 ! debtor's f>m+       
op]ation--  7#a7 %all be treat$ z an    
unsecur$ claim aris+ be=e ! date on :i* 
! petition is fil$2  7#b7 %all n be     
entitl$ to priority "u section #ejg2    
7#c7 %all be provid$ = "u a plan2 &     
7#d7 %all be dis*>g$ 9 accordance )     
section #abbh4  7b7 ,= purposes ( apply+
 sections #abbe7;a77#d71 #abbh7;b77#b71 
& #abbi7;b77#a7 to a claim describ$ 9   
subsection 7a7 ( ?is section1 ! am\nt t 
w\ld be paid on su* claim if ! e/ate ( !
 debtor 7 liquidat$ 9 a case "u *apt] #g
 ( ?is title %all be ! am\nt t w\ld be  
paid by ! e/ate 9 a *apt] #g case if !  
claim 7 an unsecur$ claim aris+ be=e !  
date on :i* ! petition 0 fil$ & 7 n     
entitl$ to priority "u section #ejg4    

7c7 ,= purposes ( apply+ sections       
#ebc7;a71 #abbh7;a77#b71 & #abbh7;c77#b7
 to a claim describ$ 9 subsection 7a7 ( 
?is section1 ! claim %all n be treat$ z 
a claim ( a k9d specifi$ 9 subp>agraph  
7,a7 or 7,b7 ( section #ebc7;a77#a74    
7d7 7#a7 ,a gov]nm5tal unit may file a  
pro( ( claim = a claim describ$ 9       
subsection 7a7 t arises aft] ! date on  
:i* ! petition is fil$4  7#b7 ,if a     
debtor files a tax return aft] ! fil+ ( 
! petition = a p]iod 9 :i* a claim      
describ$ 9 subsection 7a7 arises1 & !   
claim relates to ! tax return1 ! debtor 
%all s]ve notice ( ! claim on !         
gov]nm5tal unit *>g$ ) ! responsibility 
= ! collection ( ! tax at ! address & 9 
! mann] designat$ 9 section             
#eje7;b77#a74 ,notice "u ?is p>agraph   
%all /ate t ! debtor has fil$ a petition
 "u ?is *apt]1 /ate ! "n & location ( ! 
c\rt 9 :i* ! case "u ?is *apt] is p5d+1 
/ate ! am\nt ( ! claim1 & include a copy
 ( ! fil$ tax return & docum5tation     
support+ ! calculation ( ! claim4  7#c7 

,if notice ( a claim has be5 s]v$ on !  
gov]nm5tal unit 9 accordance ) p>agraph 
7#b71 ! gov]nm5tal unit may file a pro( 
( claim n lat] ?an #ahj days aft] ! date
 on :i* su* notice 0 s]v$4 ,if !        
gov]nm5tal unit has n fil$ a timely pro(
 ( ! claim1 ! debtor or tru/ee may file 
pro( ( ! claim t is consi/5t ) ! notice 
s]v$ "u p>agraph 7#b74 ,if a pro( (     
claim is fil$ by ! debtor or tru/ee "u  
?is p>agraph1 ! gov]nm5tal unit may n   
am5d ! pro( ( claim4  7#d7 ,a claim fil$
 "u ?is subsection %all be det]m9$ &    
%all be all[$ "u subsection 7a71 7b71 or
 7c7 ( section #ejb1 or disall[$ "u     
subsection 7d7 or 7e7 ( section #ejb1 9 
! same mann] z if ! claim _h aris5      
imm$iately be=e ! date ( ! fil+ ( !     
petition4  4  7b7 ,te*nical & con=m+    
am5dm5ts  7#a7 ,9 g5]al ,sub*apt] ,,ii (
 *apt] #ab ( title #aa1 ,unit$ ,/ates   
,code1 is am5d$--  7,a7 9 section       
#abbb7;a7-- 7i7 9 p>agraph 7#b71 by     
/rik+ unless-- & all t foll[s ?r\gh !   
hold] & ins]t+ unless ! hold]2  7ii7 9  

p>agraph 7#c71 by /rik+ & at ! end2     
7iii7 9 p>agraph 7#d71 by /rik+ ! p]iod 
at ! end & ins]t+ 2 &2 &  7iv7 by add+  
at ! end ! foll[+3  7#e7 subject to     
section #abcb1 provide = ! treatm5t (   
any claim by a gov]nm5tal unit ( a k9d  
describ$ 9 section #abcb7;a74  2  7,b7 9
 section #abbh--  7i7 9 subsection 7a7--
  7,i7 9 ! matt] prec$+ p>agraph 7#a7-- 
7aa7 by ins]t+ a comma aft] all debts   
provid$ = by ! plan2 &  7bb7 by ins]t+ a
 comma aft] all[$ "u section #ejc ( ?is 
title2 &  7,,ii7 9 p>agraph 7#b71 by    
/rik+ ! k9d & all t foll[s & ins]t+ a   
k9d specifi$ 9 section #ebc7;a7 ( ?is   
title1 except z provid$ 9 section       
#abcb7;c742 &  7ii7 9 subsection        
7c77#b71 by ins]t+ 1 except z provid$ 9 
section #abcb7;c7 be=e ! p]iod at ! end2
 &  7,c7 9 section #abbi7;a7--  7i7 9   
p>agraph 7#b71 by /rik+ or at ! end2    
7ii7 9 p>agraph 7#c71 by /rik+ ! p]iod  
at ! end & ins]t+ 2 or2 &  7iii7 by add+
 at ! end ! foll[+3  7#d7 provide = !   
paym5t ( a claim describ$ 9 section     

#abcb7;a7 t arose aft] ! date on :i* !  
petition 0 fil$4  4  7#b7 ,table (      
sections ,! table ( sections = sub*apt] 
,,ii ( *apt] #ab ( title #aa1 ,unit$    
,/ates ,code1 is am5d$ by add+ at ! end 
! foll[+3  #abcb4 ,claim by a gov]nm5tal
 unit bas$ on ! disposition ( prop]ty   
us$ 9 a f>m+ op]ation4  4  7c7          
,effective date ,! am5dm5ts made by ?is 
section %all apply to-- 7#a7 any        
bankruptcy case--  7,a7 t is p5d+ on !  
date ( enactm5t ( ?is ,act2  7,b7 9 :i* 
! plan "u *apt] #ab ( title #aa1 ,unit$ 
,/ates ,code1 has n be5 confirm$ on !   
date ( enactm5t ( ?is ,act2 &  7,c7     
relat+ to :i* an ord] ( dis*>ge "u      
section #abbh ( title #aa1 ,unit$ ,/ates
 ,code1 has n be5 ent]$2 &  7#b7 any    
bankruptcy case t comm5ces on or aft] ! 
date ( enactm5t ( ?is ,act4  ,secret>y