A bill to extend trade adjustment assistance, and for other purposes.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Trade Adjustment Assistance 
Extension Act of 2010''.

SEC. 2. TABLE OF CONTENTS.

    The table of contents for this Act is as follows:

Sec. 1. Short title.
Sec. 2. Table of contents.
  TITLE I--TRADE ADJUSTMENT ASSISTANCE AND HEALTH COVERAGE IMPROVEMENT

          Subtitle A--Extension of Trade Adjustment Assistance

Sec. 101. Extension of Trade Adjustment Assistance.
Sec. 102. Merit staffing for State administration of Trade Adjustment 
                            Assistance.
                Subtitle B--Health Coverage Improvement

Sec. 111. Improvement of the affordability of the credit.
Sec. 112. Payment for the monthly premiums paid prior to commencement 
                            of the advance payments of credit.
Sec. 113. TAA recipients not enrolled in training programs eligible for 
                            credit.
Sec. 114. TAA pre-certification period rule for purposes of determining 
                            whether there is a 63-day lapse in 
                            creditable coverage.
Sec. 115. Continued qualification of family members after certain 
                            events.
Sec. 116. Extension of COBRA benefits for certain TAA-eligible 
                            individuals and PBGC recipients.
Sec. 117. Addition of coverage through voluntary employees' beneficiary 
                            associations.
Sec. 118. Notice requirements.
     Subtitle C--Other Modifications to Trade Adjustment Assistance

Sec. 121. Community College and Career Training Grant Program.
 
                           TITLE II--OFFSETS

Sec. 201. Customs user fees.
Sec. 202. Time for payment of corporate estimated taxes.
Sec. 203. Compliance with PAYGO.

  TITLE I--TRADE ADJUSTMENT ASSISTANCE AND HEALTH COVERAGE IMPROVEMENT

          Subtitle A--Extension of Trade Adjustment Assistance

SEC. 101. EXTENSION OF TRADE ADJUSTMENT ASSISTANCE.

    (a) In General.--Section 1893(a) of the Trade and Globalization 
Adjustment Assistance Act of 2009 (Public Law 111-5; 123 Stat. 422) is 
amended by striking ``January 1, 2011'' each place it appears and 
inserting ``July 1, 2012''.
    (b) Application of Prior Law.--Section 1893(b) of the Trade and 
Globalization Adjustment Assistance Act of 2009 (Public Law 111-5; 123 
Stat. 422 (19 U.S.C. 2271 note prec.)) is amended to read as follows:
    ``(b) Application of Prior Law.--Chapters 2, 3, 4, 5, and 6 of 
title II of the Trade Act of 1974 (19 U.S.C. 2271 et seq.) shall be 
applied and administered beginning July 1, 2012, as if the amendments 
made by this subtitle (other than part VI) had never been enacted, 
except that in applying and administering such chapters--
            ``(1) section 245 of that Act shall be applied and 
        administered by substituting `June 30, 2013' for `December 31, 
        2007';
            ``(2) section 246(b)(1) of that Act shall be applied and 
        administered by substituting `June 30, 2013' for `the date that 
        is 5 years' and all that follows through `State';
            ``(3) section 256(b) of that Act shall be applied and 
        administered by substituting `the 1-year period beginning July 
        1, 2012, and ending June 30, 2013,' for `each of fiscal years 
        2003 through 2007, and $4,000,000 for the 3-month period 
        beginning on October 1, 2007,';
            ``(4) section 298(a) of that Act shall be applied and 
        administered by substituting `the 1-year period beginning July 
        1, 2012, and ending June 30, 2013,' for `each of the fiscal 
        years' and all that follows through `October 1, 2007'; and
            ``(5) subject to subsection (a)(2), section 285 of that Act 
        shall be applied and administered--
                    ``(A) in subsection (a), by substituting `June 30, 
                2013' for `December 31, 2007' each place it appears; 
                and
                    ``(B) by applying and administering subsection (b) 
                as if it read as follows:
    ```(b) Other Assistance.--
            ```(1) Assistance for firms.--
                    ```(A) In general.--Except as provided in 
                subparagraph (B), assistance may not be provided under 
                chapter 3 after June 30, 2013.
                    ```(B) Exception.--Notwithstanding subparagraph 
                (A), any assistance approved under chapter 3 on or 
                before June 30, 2013, may be provided--
                            ```(i) to the extent funds are available 
                        pursuant to such chapter for such purpose; and
                            ```(ii) to the extent the recipient of the 
                        assistance is otherwise eligible to receive 
                        such assistance.
            ```(2) Farmers.--
                    ```(A) In general.--Except as provided in 
                subparagraph (B), assistance may not be provided under 
                chapter 6 after June 30, 2013.
                    ```(B) Exception.--Notwithstanding subparagraph 
                (A), any assistance approved under chapter 6 on or 
                before June 30, 2013, may be provided--
                            ```(i) to the extent funds are available 
                        pursuant to such chapter for such purpose; and
                            ```(ii) to the extent the recipient of the 
                        assistance is otherwise eligible to receive 
                        such assistance.'.''.
    (c) Conforming Amendments.--
            (1) Section 236(a)(2)(A) of the Trade Act of 1974 (19 
        U.S.C. 2296(a)(2)(A)) is amended to read as follows:
    ``(2)(A) The total amount of payments that may be made under 
paragraph (1) shall not exceed--
            ``(i) $575,000,000 for fiscal year 2011; and
            ``(ii) $431,250,000 for the 9-month period beginning 
        October 1, 2011, and ending June 30, 2012.''.
            (2) Section 245(a) of the Trade Act of 1974 (19 U.S.C. 
        2317(a)) is amended by striking ``December 31, 2010'' and 
        inserting ``June 30, 2012''.
            (3) Section 246(b)(1) of the Trade Act of 1974 (19 U.S.C. 
        2318(b)(1)) is amended by striking ``December 31, 2010'' and 
        inserting ``June 30, 2012''.
            (4) Section 255(a) of the Trade Act of 1974 (19 U.S.C. 
        2345(a)) is amended--
                    (A) in the first sentence to read as follows: 
                ``There are authorized to be appropriated to the 
                Secretary to carry out the provisions of this chapter 
                $50,000,000 for fiscal year 2011 and $37,500,000 for 
                the 9-month period beginning October 1, 2011, and 
                ending June 30, 2012.''; and
                    (B) in paragraph (1), by striking ``December 31, 
                2010'' and inserting ``June 30, 2012''.
            (5) Section 275(f) of the Trade Act of 1974 (19 U.S.C. 
        2371d(f)) is amended by striking ``2011'' and inserting 
        ``2013''.
            (6) Section 276(c)(2) of the Trade Act of 1974 (19 U.S.C. 
        2371e(c)(2)) is amended to read as follows:
            ``(2) Funds to be used.--Of the funds appropriated pursuant 
        to section 277(c), the Secretary may make available, to provide 
        grants to eligible communities under paragraph (1), not more 
        than--
                    ``(A) $25,000,000 for fiscal year 2011; and
                    ``(B) $18,750,000 for the 9-month period beginning 
                October 1, 2011, and ending June 30, 2012.''.
            (7) Section 277(c) of the Trade Act of 1974 (19 U.S.C. 
        2371f(c)) is amended--
                    (A) by amending paragraph (1) to read as follows:
            ``(1) In general.--There are authorized to be appropriated 
        to the Secretary to carry out this subchapter--
                    ``(A) $150,000,000 for fiscal year 2011; and
                    ``(B) $112,500,000 for the 9-month period beginning 
                October 1, 2011 and ending June 30, 2012.''; and
                    (B) in paragraph (2)(A), by striking ``December 31, 
                2010'' and inserting ``June 30, 2012''.
            (8) Section 278(e) of the Trade Act of 1974 (19 U.S.C. 
        2372(e)) is amended by striking ``2011'' and inserting 
        ``2013''.
            (9) Section 279A(h)(2) of the Trade Act of 1974 (19 U.S.C. 
        2373(h)(2)) is amended by striking ``2011'' and inserting 
        ``2013''.
            (10) Section 279B(a) of the Trade Act of 1974 (19 U.S.C. 
        2373a(a)) is amended to read as follows:
    ``(a) In General.--
            ``(1) Authorization.--There are authorized to be 
        appropriated to the Secretary of Labor to carry out the Sector 
        Partnership Grant program under section 279A--
                    ``(A) $40,000,000 for fiscal year 2011; and
                    ``(B) $30,000,000 for the 9-month period beginning 
                October 1, 2011, and ending June 30, 2012.
            ``(2) Availability of appropriations.--Funds appropriated 
        pursuant to this section shall remain available until 
        expended.''.
            (11) Section 285 of the Trade Act of 1974 (19 U.S.C. 2271 
        note) is amended--
                    (A) by striking ``December 31, 2010'' each place it 
                appears and inserting ``June 30, 2012''; and
                    (B) in subsection (a)(2)(A), by inserting 
                ``pursuant to petitions filed under section 221 before 
                July 1, 2012'' after ``title''.
            (12) Section 298(a) of the Trade Act of 1974 (19 U.S.C. 
        2401g(a)) is amended by striking ``$90,000,000 for each of the 
        fiscal years 2009 and 2010, and $22,500,000 for the period 
        beginning October 1, 2010, and ending December 31, 2010'' and 
        inserting ``$67,500,000 for the 9-month period beginning 
        January 1, 2011, and ending September 30, 2011, and $67,500,000 
        for the 9-month period beginning October 1, 2011, and ending 
        June 30, 2012''.
            (13) The table of contents for the Trade Act of 1974 is 
        amended by striking the item relating to section 235 and 
        inserting the following:

``Sec. 235. Employment and case management services.''.
    (d) Effective Date.--The amendments made by this section shall take 
effect on January 1, 2011.

SEC. 102. MERIT STAFFING FOR STATE ADMINISTRATION OF TRADE ADJUSTMENT 
              ASSISTANCE.

    (a) In General.--Notwithstanding section 618.890(b) of title 20, 
Code of Federal Regulations, or any other provision of law, the single 
transition deadline for implementing the merit-based State personnel 
staffing requirements contained in section 618.890(a) of title 20, Code 
of Federal Regulations, shall not be earlier than June 30, 2012.
    (b) Effective Date.--This section shall take effect on December 14, 
2010.

                Subtitle B--Health Coverage Improvement

SEC. 111. IMPROVEMENT OF THE AFFORDABILITY OF THE CREDIT.

    (a) In General.--Section 35(a) of the Internal Revenue Code of 1986 
is amended by striking ``January 1, 2011'' and inserting ``July 1, 
2012''.
    (b) Conforming Amendment.--Section 7527(b) of such Code is amended 
by striking ``January 1, 2011'' and inserting ``July 1, 2012''.
    (c) Effective Date.--The amendments made by this section shall 
apply to coverage months beginning after December 31, 2010.

SEC. 112. PAYMENT FOR THE MONTHLY PREMIUMS PAID PRIOR TO COMMENCEMENT 
              OF THE ADVANCE PAYMENTS OF CREDIT.

    (a) In General.--Section 7527(e) of the Internal Revenue Code of 
1986 is amended by striking ``January 1, 2011'' and inserting ``July 1, 
2012''.
    (b) Effective Date.--The amendment made by this section shall apply 
to coverage months beginning after December 31, 2010.

SEC. 113. TAA RECIPIENTS NOT ENROLLED IN TRAINING PROGRAMS ELIGIBLE FOR 
              CREDIT.

    (a) In General.--Section 35(c)(2)(B) of the Internal Revenue Code 
of 1986 is amended by striking ``January 1, 2011'' and inserting ``July 
1, 2012''.
    (b) Effective Date.--The amendment made by this section shall apply 
to coverage months beginning after December 31, 2010.

SEC. 114. TAA PRE-CERTIFICATION PERIOD RULE FOR PURPOSES OF DETERMINING 
              WHETHER THERE IS A 63-DAY LAPSE IN CREDITABLE COVERAGE.

    (a) IRC Amendment.--Section 9801(c)(2)(D) of the Internal Revenue 
Code of 1986 is amended by striking ``January 1, 2011'' and inserting 
``July 1, 2012''.
    (b) ERISA Amendment.--Section 701(c)(2)(C) of the Employee 
Retirement Income Security Act of 1974 (29 U.S.C. 1181(c)(2)(C)) is 
amended by striking ``January 1, 2011'' and inserting ``July 1, 2012''.
    (c) PHSA Amendment.--Section 2701(c)(2)(C) of the Public Health 
Service Act (as in effect for plan years beginning before January 1, 
2014) is amended by striking ``January 1, 2011'' and inserting ``July 
1, 2012''.
    (d) Effective Date.--The amendments made by this section shall 
apply to plan years beginning after December 31, 2010.

SEC. 115. CONTINUED QUALIFICATION OF FAMILY MEMBERS AFTER CERTAIN 
              EVENTS.

    (a) In General.--Section 35(g)(9) of the Internal Revenue Code of 
1986, as added by section 1899E(a) of the American Recovery and 
Reinvestment Tax Act of 2009 (relating to continued qualification of 
family members after certain events), is amended by striking ``January 
1, 2011'' and inserting ``July 1, 2012''.
    (b) Conforming Amendment.--Section 173(f)(8) of the Workforce 
Investment Act of 1998 (29 U.S.C. 2918(f)(8)) is amended by striking 
``January 1, 2011'' and inserting ``July 1, 2012''.
    (c) Effective Date.--The amendments made by this section shall 
apply to months beginning after December 31, 2010.

SEC. 116. EXTENSION OF COBRA BENEFITS FOR CERTAIN TAA-ELIGIBLE 
              INDIVIDUALS AND PBGC RECIPIENTS.

    (a) ERISA Amendments.--
            (1) PBGC recipients.--Section 602(2)(A)(v) of the Employee 
        Retirement Income Security Act of 1974 (29 U.S.C. 
        1162(2)(A)(v)) is amended by striking ``December 31, 2010'' and 
        inserting ``June 30, 2012''.
            (2) TAA-eligible individuals.--Section 602(2)(A)(vi) of 
        such Act (29 U.S.C. 1162(2)(A)(vi)) is amended by striking 
        ``December 31, 2010'' and inserting ``June 30, 2012''.
    (b) IRC Amendments.--
            (1) PBGC recipients.--Section 4980B(f)(2)(B)(i)(V) of the 
        Internal Revenue Code of 1986 is amended by striking ``December 
        31, 2010'' and inserting ``June 30, 2012''.
            (2) TAA-eligible individuals.--Section 
        4980B(f)(2)(B)(i)(VI) of such Code is amended by striking 
        ``December 31, 2010'' and inserting ``June 30, 2012''.
    (c) PHSA Amendments.--Section 2202(2)(A)(iv) of the Public Health 
Service Act (42 U.S.C. 300bb-2(2)(A)(iv)) is amended by striking 
``December 31, 2010'' and inserting ``June 30, 2012''.
    (d) Effective Date.--The amendments made by this section shall 
apply to periods of coverage which would (without regard to the 
amendments made by this section) end on or after December 31, 2010.

SEC. 117. ADDITION OF COVERAGE THROUGH VOLUNTARY EMPLOYEES' BENEFICIARY 
              ASSOCIATIONS.

    (a) In General.--Section 35(e)(1)(K) of the Internal Revenue Code 
of 1986 is amended by striking ``January 1, 2011'' and inserting ``July 
1, 2012''.
    (b) Effective Date.--The amendment made by this section shall apply 
to coverage months beginning after December 31, 2010.

SEC. 118. NOTICE REQUIREMENTS.

    (a) In General.--Section 7527(d)(2) of the Internal Revenue Code of 
1986 is amended by striking ``January 1, 2011'' and inserting ``July 1, 
2012''.
    (b) Effective Date.--The amendment made by this section shall apply 
to certificates issued after December 31, 2010.

     Subtitle C--Other Modifications to Trade Adjustment Assistance

SEC. 121. COMMUNITY COLLEGE AND CAREER TRAINING GRANT PROGRAM.

    (a) In General.--Section 278(a) of the Trade Act of 1974 (19 U.S.C. 
2372(a)) is amended by adding at the end the following:
            ``(3) Rule of construction.--For purposes of this section, 
        any reference to `workers', `workers eligible for training 
        under section 236', or any other reference to workers under 
        this section shall be deemed to include individuals who are, or 
        are likely to become, eligible for unemployment compensation as 
        defined in section 85(b) of the Internal Revenue Code of 1986, 
        or who remain unemployed after exhausting all rights to such 
        compensation.''.
    (b) Authorization of Appropriations.--Section 279 of the Trade Act 
of 1974 (19 U.S.C. 2372a) is amended--
            (1) in subsection (a), by striking the last sentence; and
            (2) by adding at the end the following:
    ``(c) Administrative and Related Costs.--The Secretary may retain 
not more than 5 percent of the funds appropriated under subsection (b) 
for each fiscal year to administer, evaluate, and establish reporting 
systems for the Community College and Career Training Grant program 
under section 278.
    ``(d) Supplement Not Supplant.--Funds appropriated under subsection 
(b) shall be used to supplement and not supplant other Federal, State, 
and local public funds expended to support community college and career 
training programs.
    ``(e) Availability.--Funds appropriated under subsection (b) shall 
remain available for the fiscal year for which the funds are 
appropriated and the subsequent fiscal year.''.

                           TITLE II--OFFSETS

SEC. 201. CUSTOMS USER FEES.

    Section 13031(j)(3) of the Consolidated Omnibus Budget 
Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) is amended--
            (1) in subparagraph (A), by striking ``September 30, 2019'' 
        and inserting ``March 31, 2020''; and
            (2) in subparagraph (B)(i), by striking ``September 30, 
        2019'' and inserting ``April 30, 2020''.

SEC. 202. TIME FOR PAYMENT OF CORPORATE ESTIMATED TAXES.

    The percentage under paragraph (2) of section 561 of the Hiring 
Incentives to Restore Employment Act in effect on the date of the 
enactment of this Act is increased by 4.5 percentage points.

SEC. 203. COMPLIANCE WITH PAYGO.

    The budgetary effects of this Act, for the purpose of complying 
with the Statutory Pay-As-You-Go Act of 2010, shall be determined by 
reference to the latest statement titled ``Budgetary Effects of PAYGO 
Legislation'' for this Act, submitted for printing in the Congressional 
Record by the Chairman of the House Budget Committee, provided that 
such statement has been submitted prior to the vote on passage.

Summary: Trade Adjustment Assistance Extension Act of 2010 - Amends the Trade and Globalization Adjustment Assistance Act of 2009 to extend trade adjustment assistance (TAA) programs through June 30, 2012. Extends TAA for firms and farmers through June 30, 2013. Extends the single transition deadline for implementing certain merit-based personnel staffing requirements for state administration of TAA to a date not earlier than June 30, 2012. Amends the Internal Revenue Code (IRC) to extend through June 30, 2012, the 80 tax credit for health insurance costs for TAA recipients. Makes TAA recipients who are in a break in training under a training program, or who are receiving unemployment compensation, eligible for such tax credit for the period through June 30, 2012. Amends the IRC, the Employee Retirement Income Security Act of 1974 (ERISA), and the Public Health Service Act (PHSA) to extend through June 30, 2012, the TAA pre-certification period rule disregarding any 63-day lapse in creditable health care coverage for TAA workers. Extends the continued eligibility for the credit for qualifying family members and certain qualified TAA-eligible individuals and PBGC pension recipients for COBRA premium assistance through June 30, 2012. Extends through June 30, 2012, coverage under an employee benefit plan funded by a voluntary employees' beneficiary association established pursuant to an order of a bankruptcy court, or by agreement with an authorized representative. Amends the Trade Act of 1974 to expand the TAA grant program for community college and career training to include individuals who are, or are likely to become, eligible for unemployment compensation or who remain unemployed after exhausting their unemployment benefits. Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) to extend certain customs users fees for the processing of merchandise entered into the United States through March 31, 2020, and other specified customs users fees through April 30, 2020. Amends the Hiring Incentives to Restore Employment Act to increase required estimated tax payments of corporations with at least $1 billion in assets in the third quarter of 2015 by 4.5 to 126.0 of such amount.