PL-113-243 — An act to amend certain provisions of the FAA Modernization and Reform Act of 2012.

Preamble

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

Section 1 — ROLLOVER OF AMOUNTS RECEIVED IN AIRLINE CARRIER

BANKRUPTCY.

(a) 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''. (b) Definitions and Special Rules.--Section 1106(c) of such Act is amended-- (1) in paragraph (1)(A)(i) by inserting ``or filed on November 29, 2011,'' after ``2007,''; and (2) in paragraph (2)(B)-- (A) by striking ``terminated or'' and inserting ``terminated,''; and (B) by inserting ``, or was frozen effective November 1, 2012'' after ``Pension Protection Act of 2006''.

Approved December 18, 2014.

LEGISLATIVE HISTORY--H.R. 2591 (S. 2614): ---------------------------------------------------------------------------

CONGRESSIONAL RECORD, Vol. 160 (2014): Dec. 11, considered and passed House. Dec. 13, considered and passed Senate.

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