,,ii  #aae? ,,congress  #a/ ,session    
,s4 #abcg  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,may #be1 #bjag,mr4    
,grassley 7= himself & ,mr4 ,frank57    
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on !     
,judici>y  ,a ,,bill  ,to am5d title #aa
 ( ! ,unit$ ,/ates ,code to cl>ify !    
rule all[+ dis*>ge z a nonpriority claim
 ( gov]nm5tal claims aris+ f !          
disposition ( f>m assets "u *apt] #ab   
bankruptcies4  #a4 ,%ort title ,?is ,act
 may be cit$ z ! ,family ,f>m]          
,bankruptcy ,cl>ification ,act ( #bjag4 
#b4 ,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 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 any bankruptcy    
case t--  7#a7 is p5d+ on ! date (      
enactm5t ( ?is ,act & relat+ to :i* an  
ord] ( dis*>ge "u section #abbh ( title 
#aa1 ,unit$ ,/ates ,code1 has n be5     
ent]$2 or  7#b7 comm5ces on or aft] !   
date ( enactm5t ( ?is ,act4