US Codex
Bill
Notes

To amend certain provisions of the FAA Modernization and Reform Act of 2012.

H.R. 2591 · 113th Congress · Dec 18, 2014 · Lineage

AN ACT

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”.