II 

Calendar No. 287 

113TH CONGRESS 

1ST SESSION S. 1859 

To amend the Internal Revenue Code of 1986 to extend certain expiring 

provisions, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

DECEMBER 19, 2013 

Mr. REID introduced the following bill 

DECEMBER 20 (legislative day, DECEMBER 19), 2013 

Read the first time 

DECEMBER 20, 2013 

Read the second time and placed on the calendar 

A BILL 

To amend the Internal Revenue Code of 1986 to extend 

certain expiring provisions, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE, ETC. 

4 (a) SHORT TITLE.—This Act may be cited as the 

5 ‘‘Tax Extenders Act of 2013’’. 


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1 (b) AMENDMENT OF 1986 CODE.—Except as other2 wise expressly provided, whenever in this Act an amend3 ment or repeal is expressed in terms of an amendment 

4 to, or repeal of, a section or other provision, the reference 

5 shall be considered to be made to a section or other provi6 sion of the Internal Revenue Code of 1986. 

7 (c) TABLE OF CONTENTS.—The table of contents for 

8 this Act is as follows: 

Sec. 1. Short title, etc. 

TITLE I—INDIVIDUAL TAX EXTENDERS 

Subtitle A—Extensions Relating to Certain Health Coverage 

Sec. 101. Health care tax credit. 

Sec. 102. TAA pre-certification rule for purposes of determining whether there 

is a 63-day lapse in creditable coverage. 

Sec. 103. Extension of COBRA benefits for certain TAA-eligible individuals 

and PBGC recipients. 

Subtitle B—General Extensions 

Sec. 111. Extension of deduction for certain expenses of elementary and secondary school teachers. 

Sec. 112. Extension of exclusion from gross income of discharge of qualified 

principal residence indebtedness. 

Sec. 113. Extension of parity for exclusion from income for employer-provided 

mass transit and parking benefits. 

Sec. 114. Extension of mortgage insurance premiums treated as qualified residence interest. 

Sec. 115. Extension of deduction of State and local general sales taxes. 

Sec. 116. Extension of special rule for contributions of capital gain real property made for conservation purposes. 

Sec. 117. Extension of above-the-line deduction for qualified tuition and related 

expenses. 

Sec. 118. Extension of tax-free distributions from individual retirement plans 

for charitable purposes. 

TITLE II—BUSINESS TAX EXTENDERS 

Sec. 201. Extension of research credit. 

Sec. 202. Extension of temporary minimum low-income tax credit rate for nonfederally subsidized new buildings. 

Sec. 203. Extension of housing allowance exclusion for determining area median gross income for qualified residential rental project exempt facility bonds. 

Sec. 204. Extension of Indian employment tax credit. 


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Sec. 205. Extension of new markets tax credit. 

Sec. 206. Extension of railroad track maintenance credit. 

Sec. 207. Extension of mine rescue team training credit. 

Sec. 208. Extension of employer wage credit for employees who are active duty 

members of the uniformed services. 

Sec. 209. Extension of work opportunity tax credit. 

Sec. 210. Extension of qualified zone academy bonds. 

Sec. 211. Extension of classification of certain race horses as 3-year property. 

Sec. 212. Extension of 15-year straight-line cost recovery for qualified leasehold 

improvements, qualified restaurant buildings and improvements, and qualified retail improvements. 

Sec. 213. Extension of 7-year recovery period for motorsports entertainment 

complexes. 

Sec. 214. Extension of accelerated depreciation for business property on an Indian reservation. 

Sec. 215. Extension of bonus depreciation. 

Sec. 216. Extension of enhanced charitable deduction for contributions of food 

inventory. 

Sec. 217. Extension of increased expensing limitations and treatment of certain 

real property as section 179 property. 

Sec. 218. Extension of election to expense mine safety equipment. 

Sec. 219. Extension of special expensing rules for certain film and television 

productions. 

Sec. 220. Extension of deduction allowable with respect to income attributable 

to domestic production activities in Puerto Rico. 

Sec. 221. Extension of modification of tax treatment of certain payments to 

controlling exempt organizations. 

Sec. 222. Extension of treatment of certain dividends of regulated investment 

companies. 

Sec. 223. Extension of RIC qualified investment entity treatment under 

FIRPTA. 

Sec. 224. Extension of subpart F exception for active financing income. 

Sec. 225. Extension of look-thru treatment of payments between related controlled foreign corporations under foreign personal holding 

company rules. 

Sec. 226. Extension of temporary exclusion of 100 percent of gain on certain 

small business stock. 

Sec. 227. Extension of basis adjustment to stock of S corporations making 

charitable contributions of property. 

Sec. 228. Extension of reduction in S-corporation recognition period for builtin gains tax. 

Sec. 229. Extension of empowerment zone tax incentives. 

Sec. 230. Extension of temporary increase in limit on cover over of rum excise 

taxes to Puerto Rico and the Virgin Islands. 

Sec. 231. Extension of American Samoa economic development credit. 

TITLE III—ENERGY TAX EXTENDERS 

Sec. 301. Extension of credit for energy-efficient existing homes. 

Sec. 302. Extension of credit for alternative fuel vehicle refueling property. 

Sec. 303. Extension of credit for 2- or 3-wheeled plug-in electric vehicles. 

Sec. 304. Extension of second generation biofuel producer credit. 

Sec. 305. Extension of incentives for biodiesel and renewable diesel. 

Sec. 306. Extension of production credit for Indian coal facilities placed in service before 2009. 


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Sec. 307. Extension of credits with respect to facilities producing energy from 

certain renewable resources. 

Sec. 308. Extension of credit for energy-efficient new homes. 

Sec. 309. Extension of credits for energy-efficient appliances. 

Sec. 310. Extension of special allowance for second generation biofuel plant 

property. 

Sec. 311. Extension of placed in service date for election to expense certain refineries. 

Sec. 312. Extension of energy efficient commercial buildings deduction. 

Sec. 313. Extension of special rule for sales or dispositions to implement FERC 

or State electric restructuring policy for qualified electric utilities. 

Sec. 314. Extension of alternative fuels excise tax credits. 

Sec. 315. Extension of alternative fuels excise tax credits relating to liquefied 

hydrogen. 

1 TITLE I—INDIVIDUAL TAX 

2 EXTENDERS 

3 Subtitle A—Extensions Relating to 

4 Certain Health Coverage 

5 SEC. 101. HEALTH CARE TAX CREDIT. 

6 (a) IN GENERAL.—Subparagraph (B) of section 

7 35(b)(1) is amended by striking ‘‘January 1, 2014’’ and 

8 inserting ‘‘January 1, 2015’’. 

9 (b) EFFECTIVE DATE.—The amendment made by 

10 this section shall apply to coverage months beginning after 

11 December 31, 2013. 

12 SEC. 102. TAA PRE-CERTIFICATION RULE FOR PURPOSES 

13 OF DETERMINING WHETHER THERE IS A 63- 

14 DAY LAPSE IN CREDITABLE COVERAGE. 

15 (a) IN GENERAL.—The following provisions are each 

16 amended by striking ‘‘January 1, 2014’’ and inserting 

17 ‘‘January 1, 2015’’: 

18 (1) Section 9801(c)(2)(D). 


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1 (2) Section 701(c)(2)(C) of the Employee Re2 tirement Income Security Act of 1974. 

3 (3) Section 2701(c)(2)(C) of the Public Health 

4 Service Act (as in effect for plan years beginning be5 fore January 1, 2014). 

6 (4) Section 2704(c)(2)(C) of the Public Health 

7 Service Act (as in effect for plan years beginning on 

8 or after January 1, 2014). 

9 (b) EFFECTIVE DATE.—The amendments made by 

10 this section shall apply to plan years beginning after De11 cember 31, 2013. 

12 SEC. 103. EXTENSION OF COBRA BENEFITS FOR CERTAIN 

13 TAA-ELIGIBLE INDIVIDUALS AND PBGC RE14 CIPIENTS. 

15 (a) IN GENERAL.—The following provisions are each 

16 amended by striking ‘‘January 1, 2014’’ and inserting 

17 ‘‘January 1, 2015’’: 

18 (1) Section 4980B(f)(2)(B)(i)(V). 

19 (2) Section 4980B(f)(2)(B)(i)(VI). 

20 (3) Section 602(2)(A)(v) of the Employee Re21 tirement Income Security Act of 1974. 

22 (4) Section 602(2)(A)(vi) of such Act. 

23 (5) Section 2202(2)(A)(iv) of the Public Health 

24 Service Act. 


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1 (b) EFFECTIVE DATE.—The amendments made by 

2 this section shall apply to periods of coverage which would 

3 (without regard to the amendments made by this section) 

4 end on or after December 31, 2013. 

5 Subtitle B—General Extensions 

6 SEC. 111. EXTENSION OF DEDUCTION FOR CERTAIN EX7 PENSES OF ELEMENTARY AND SECONDARY 

8 SCHOOL TEACHERS. 

9 (a) IN GENERAL.—Subparagraph (D) of section 

10 62(a)(2) is amended by striking ‘‘or 2013’’ and inserting 

11 ‘‘2013, or 2014’’. 

12 (b) EFFECTIVE DATE.—The amendment made by 

13 this section shall apply to taxable years beginning after 

14 December 31, 2013. 

15 SEC. 112. EXTENSION OF EXCLUSION FROM GROSS INCOME 

16 OF DISCHARGE OF QUALIFIED PRINCIPAL 

17 RESIDENCE INDEBTEDNESS. 

18 (a) IN GENERAL.—Subparagraph (E) of section 

19 108(a)(1) is amended by striking ‘‘January 1, 2014’’ and 

20 inserting ‘‘January 1, 2015’’. 

21 (b) EFFECTIVE DATE.—The amendment made by 

22 this section shall apply to indebtedness discharged after 

23 December 31, 2013. 


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1 SEC. 113. EXTENSION OF PARITY FOR EXCLUSION FROM IN2 COME FOR EMPLOYER-PROVIDED MASS 

3 TRANSIT AND PARKING BENEFITS. 

4 (a) IN GENERAL.—Paragraph (2) of section 132(f) 

5 is amended by striking ‘‘January 1, 2014’’ and inserting 

6 ‘‘January 1, 2015’’. 

7 (b) EFFECTIVE DATE.—The amendment made by 

8 this section shall apply to months after December 31, 

9 2013. 

10 SEC. 114. EXTENSION OF MORTGAGE INSURANCE PRE11 MIUMS TREATED AS QUALIFIED RESIDENCE 

12 INTEREST. 

13 (a) IN GENERAL.—Subclause (I) of section 

14 163(h)(3)(E)(iv) is amended by striking ‘‘December 31, 

15 2013’’ and inserting ‘‘December 31, 2014’’. 

16 (b) EFFECTIVE DATE.—The amendments made by 

17 this section shall apply to amounts paid or accrued after 

18 December 31, 2013. 

19 SEC. 115. EXTENSION OF DEDUCTION OF STATE AND LOCAL 

20 GENERAL SALES TAXES. 

21 (a) IN GENERAL.—Subparagraph (I) of section 

22 164(b)(5) is amended by striking ‘‘January 1, 2014’’ and 

23 inserting ‘‘January 1, 2015’’. 

24 (b) EFFECTIVE DATE.—The amendment made by 

25 this section shall apply to taxable years beginning after 

26 December 31, 2013. 


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1 SEC. 116. EXTENSION OF SPECIAL RULE FOR CONTRIBU2 TIONS OF CAPITAL GAIN REAL PROPERTY 

3 MADE FOR CONSERVATION PURPOSES. 

4 (a) IN GENERAL.—Clause (vi) of section 

5 170(b)(1)(E) is amended by striking ‘‘December 31, 

6 2013’’ and inserting ‘‘December 31, 2014’’. 

7 (b) CONTRIBUTIONS BY CERTAIN CORPORATE FARM8 ERS AND RANCHERS.—Clause (iii) of section 170(b)(2)(B) 

9 is amended by striking ‘‘December 31, 2013’’ and insert10 ing ‘‘December 31, 2014’’. 

11 (c) EFFECTIVE DATE.—The amendments made by 

12 this section shall apply to contributions made in taxable 

13 years beginning after December 31, 2013. 

14 SEC. 117. EXTENSION OF ABOVE-THE-LINE DEDUCTION FOR 

15 QUALIFIED TUITION AND RELATED EX16 PENSES. 

17 (a) IN GENERAL.—Subsection (e) of section 222 is 

18 amended by striking ‘‘December 31, 2013’’ and inserting 

19 ‘‘December 31, 2014’’. 

20 (b) EFFECTIVE DATE.—The amendment made by 

21 this section shall apply to taxable years beginning after 

22 December 31, 2013. 


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1 SEC. 118. EXTENSION OF TAX-FREE DISTRIBUTIONS FROM 

2 INDIVIDUAL RETIREMENT PLANS FOR CHARI3 TABLE PURPOSES. 

4 (a) IN GENERAL.—Subparagraph (F) of section 

5 408(d)(8) is amended by striking ‘‘December 31, 2013’’ 

6 and inserting ‘‘December 31, 2014’’. 

7 (b) EFFECTIVE DATE.—The amendment made by 

8 this section shall apply to distributions made in taxable 

9 years beginning after December 31, 2013. 

10 TITLE II—BUSINESS TAX 

11 EXTENDERS 

12 SEC. 201. EXTENSION OF RESEARCH CREDIT. 

13 (a) IN GENERAL.—Subparagraph (B) of section 

14 41(h)(1) is amended by striking ‘‘December 31, 2013’’ 

15 and inserting ‘‘December 31, 2014’’. 

16 (b) CONFORMING AMENDMENT.—Subparagraph (D) 

17 of section 45C(b)(1) is amended by striking ‘‘December 

18 31, 2013’’ and inserting ‘‘December 31, 2014’’. 

19 (c) EFFECTIVE DATE.—The amendments made by 

20 this section shall apply to amounts paid or incurred after 

21 December 31, 2013. 


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1 SEC. 202. EXTENSION OF TEMPORARY MINIMUM LOW-IN2 COME TAX CREDIT RATE FOR NON-FEDER3 ALLY SUBSIDIZED NEW BUILDINGS. 

4 (a) IN GENERAL.—Subparagraph (A) of section 

5 42(b)(2) is amended by striking ‘‘before January 1, 2014’’ 

6 and inserting ‘‘before January 1, 2015’’. 

7 (b) EFFECTIVE DATE.—The amendment made by 

8 this section shall take effect on January 1, 2014. 

9 SEC. 203. EXTENSION OF HOUSING ALLOWANCE EXCLU10 SION FOR DETERMINING AREA MEDIAN 

11 GROSS INCOME FOR QUALIFIED RESIDEN12 TIAL RENTAL PROJECT EXEMPT FACILITY 

13 BONDS. 

14 (a) IN GENERAL.—Subsection (b) of section 3005 of 

15 the Housing Assistance Tax Act of 2008 is amended by 

16 striking ‘‘January 1, 2014’’ each place it appears and in17 serting ‘‘January 1, 2015’’. 

18 (b) EFFECTIVE DATE.—The amendment made by 

19 this section shall take effect as if included in the enact20 ment of section 3005 of the Housing Assistance Tax Act 

21 of 2008. 

22 SEC. 204. EXTENSION OF INDIAN EMPLOYMENT TAX CRED23 IT. 

24 (a) IN GENERAL.—Subsection (f) of section 45A is 

25 amended by striking ‘‘December 31, 2013’’ and inserting 

26 ‘‘December 31, 2014’’. 


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1 (b) EFFECTIVE DATE.—The amendment made by 

2 this section shall apply to taxable years beginning after 

3 December 31, 2013. 

4 SEC. 205. EXTENSION OF NEW MARKETS TAX CREDIT. 

5 (a) IN GENERAL.—Subparagraph (G) of section 

6 45D(f)(1) is amended by striking ‘‘and 2013’’ and insert7 ing ‘‘2013, and 2014’’. 

8 (b) CARRYOVER OF UNUSED LIMITATION.—Para9 graph (3) of section 45D(f) is amended by striking 

10 ‘‘2018’’ and inserting ‘‘2019’’. 

11 (c) EFFECTIVE DATE.—The amendments made by 

12 this section shall apply to calendar years beginning after 

13 December 31, 2013. 

14 SEC. 206. EXTENSION OF RAILROAD TRACK MAINTENANCE 

15 CREDIT. 

16 (a) IN GENERAL.—Subsection (f) of section 45G is 

17 amended by striking ‘‘January 1, 2014’’ and inserting 

18 ‘‘January 1, 2015’’. 

19 (b) EFFECTIVE DATE.—The amendment made by 

20 this section shall apply to expenditures paid or incurred 

21 in taxable years beginning after December 31, 2013. 


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1 SEC. 207. EXTENSION OF MINE RESCUE TEAM TRAINING 

2 CREDIT. 

3 (a) IN GENERAL.—Subsection (e) of section 45N is 

4 amended by striking ‘‘December 31, 2013’’ and inserting 

5 ‘‘December 31, 2014’’. 

6 (b) EFFECTIVE DATE.—The amendment made by 

7 this section shall apply to taxable years beginning after 

8 December 31, 2013. 

9 SEC. 208. EXTENSION OF EMPLOYER WAGE CREDIT FOR 

10 EMPLOYEES WHO ARE ACTIVE DUTY MEM11 BERS OF THE UNIFORMED SERVICES. 

12 (a) IN GENERAL.—Subsection (f) of section 45P is 

13 amended by striking ‘‘December 31, 2013’’ and inserting 

14 ‘‘December 31, 2014’’. 

15 (b) EFFECTIVE DATE.—The amendment made by 

16 this section shall apply to payments made after December 

17 31, 2013. 

18 SEC. 209. EXTENSION OF WORK OPPORTUNITY TAX CREDIT. 

19 (a) IN GENERAL.—Subparagraph (B) of section 

20 51(c)(4) is amended by striking ‘‘December 31, 2013’’ and 

21 inserting ‘‘December 31, 2014’’. 

22 (b) EFFECTIVE DATE.—The amendment made by 

23 this section shall apply to individuals who begin work for 

24 the employer after December 31, 2013. 


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1 SEC. 210. EXTENSION OF QUALIFIED ZONE ACADEMY 

2 BONDS. 

3 (a) EXTENSION.— 

4 (1) IN GENERAL.—Paragraph (1) of section 

5 54E(c) is amended by striking ‘‘and 2013’’ and in6 serting ‘‘2013, and 2014’’. 

7 (2) EFFECTIVE DATE.—The amendment made 

8 by this subsection shall apply to obligations issued 

9 after December 31, 2013. 

10 (b) TECHNICAL CORRECTION AND CONFORMING

11 AMENDMENT.— 

12 (1) IN GENERAL.—Clause (iii) of section 

13 6431(f)(3)(A) is amended— 

14 (A) by striking ‘‘2011’’ and inserting 

15 ‘‘years after 2010’’, and 

16 (B) by striking ‘‘of such allocation’’ and 

17 inserting ‘‘of any such allocation’’. 

18 (2) EFFECTIVE DATE.—The amendments made 

19 by this subsection shall take effect as if included in 

20 section 310 of the American Taxpayer Relief Act of 

21 2012. 

22 SEC. 211. EXTENSION OF CLASSIFICATION OF CERTAIN 

23 RACE HORSES AS 3-YEAR PROPERTY. 

24 (a) IN GENERAL.—Clause (i) of section 168(e)(3)(A) 

25 is amended— 


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1 (1) by striking ‘‘January 1, 2014’’ in subclause 

2 (I) and inserting ‘‘January 1, 2015’’, and 

3 (2) by striking ‘‘December 31, 2013’’ in sub4 clause (II) and inserting ‘‘December 31, 2014’’. 

5 (b) EFFECTIVE DATE.—The amendments made by 

6 this section shall apply to property placed in service after 

7 December 31, 2013. 

8 SEC. 212. EXTENSION OF 15-YEAR STRAIGHT-LINE COST RE9 COVERY FOR QUALIFIED LEASEHOLD IM10 PROVEMENTS, QUALIFIED RESTAURANT 

11 BUILDINGS AND IMPROVEMENTS, AND 

12 QUALIFIED RETAIL IMPROVEMENTS. 

13 (a) IN GENERAL.—Clauses (iv), (v), and (ix) of sec14 tion 168(e)(3)(E) are each amended by striking ‘‘January 

15 1, 2014’’ and inserting ‘‘January 1, 2015’’. 

16 (b) EFFECTIVE DATE.—The amendments made by 

17 this section shall apply to property placed in service after 

18 December 31, 2013. 

19 SEC. 213. EXTENSION OF 7-YEAR RECOVERY PERIOD FOR 

20 MOTORSPORTS ENTERTAINMENT COM21 PLEXES. 

22 (a) IN GENERAL.—Subparagraph (D) of section 

23 168(i)(15) is amended by striking ‘‘December 31, 2013’’ 

24 and inserting ‘‘December 31, 2014’’. 


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1 (b) EFFECTIVE DATE.—The amendment made by 

2 this section shall apply to property placed in service after 

3 December 31, 2013. 

4 SEC. 214. EXTENSION OF ACCELERATED DEPRECIATION 

5 FOR BUSINESS PROPERTY ON AN INDIAN 

6 RESERVATION. 

7 (a) IN GENERAL.—Paragraph (8) of section 168(j) 

8 is amended by striking ‘‘December 31, 2013’’ and insert9 ing ‘‘December 31, 2014’’. 

10 (b) EFFECTIVE DATE.—The amendment made by 

11 this section shall apply to property placed in service after 

12 December 31, 2013. 

13 SEC. 215. EXTENSION OF BONUS DEPRECIATION. 

14 (a) IN GENERAL.—Paragraph (2) of section 168(k) 

15 is amended— 

16 (1) by striking ‘‘January 1, 2015’’ in subpara17 graph (A)(iv) and inserting ‘‘January 1, 2016’’, and 

18 (2) by striking ‘‘January 1, 2014’’ each place 

19 it appears and inserting ‘‘January 1, 2015’’. 

20 (b) SPECIAL RULE FOR FEDERAL LONG-TERM CON21 TRACTS.—Clause (ii) of section 460(c)(6)(B) is amended 

22 by striking ‘‘January 1, 2014 (January 1, 2015’’ and in23 serting ‘‘January 1, 2015 (January 1, 2016’’. 

24 (c) EXTENSION OF ELECTION TO ACCELERATE THE

25 AMT CREDIT IN LIEU OF BONUS DEPRECIATION.— 


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1 (1) IN GENERAL.—Subclause (II) of section 

2 168(k)(4)(D)(iii) is amended by striking ‘‘2014’’ and 

3 inserting ‘‘2015’’. 

4 (2) ROUND 4 EXTENSION PROPERTY.—Para5 graph (4) of section 168(k) is amended by adding at 

6 the end the following new subparagraph: 

7 ‘‘(K) SPECIAL RULES FOR ROUND 4 EX8 TENSION PROPERTY.— 

9 ‘‘(i) IN GENERAL.—In the case of 

10 round 4 extension property, this paragraph 

11 shall be applied without regard to— 

12 ‘‘(I) the limitation described in 

13 subparagraph (B)(i) thereof, and 

14 ‘‘(II) the business credit increase 

15 amount under subparagraph (E)(iii) 

16 thereof. 

17 ‘‘(ii) TAXPAYERS PREVIOUSLY ELECT18 ING ACCELERATION.—In the case of a tax19 payer who made the election under sub20 paragraph (A) for its first taxable year 

21 ending after March 31, 2008, a taxpayer 

22 who made the election under subparagraph 

23 (H)(ii) for its first taxable year ending 

24 after December 31, 2008, a taxpayer who 

25 made the election under subparagraph 


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1 (I)(iii) for its first taxable year ending 

2 after December 31, 2010, or a taxpayer 

3 who made the election under subparagraph 

4 (J)(iii) for its first taxable year ending 

5 after December 31, 2012— 

6 ‘‘(I) the taxpayer may elect not 

7 to have this paragraph apply to round 

8 4 extension property, but 

9 ‘‘(II) if the taxpayer does not 

10 make the election under subclause (I), 

11 in applying this paragraph to the tax12 payer the bonus depreciation amount, 

13 maximum amount, and maximum in14 crease amount shall be computed and 

15 applied to eligible qualified property 

16 which is round 4 extension property. 

17 The amounts described in subclause (II) 

18 shall be computed separately from any 

19 amounts computed with respect to eligible 

20 qualified property which is not round 4 ex21 tension property. 

22 ‘‘(iii) TAXPAYERS NOT PREVIOUSLY

23 ELECTING ACCELERATION.—In the case of 

24 a taxpayer who neither made the election 

25 under subparagraph (A) for its first taxVerDate Mar 15 2010 23:23 Dec 20, 2013 Jkt 039200 PO 00000 Frm 00017 Fmt 6652 Sfmt 6201 E:\BILLS\S1859.PCS S1859

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1 able year ending after March 31, 2008, 

2 nor made the election under subparagraph 

3 (H)(ii) for its first taxable year ending 

4 after December 31, 2008, nor made the 

5 election under subparagraph (I)(iii) for its 

6 first taxable year ending after December 

7 31, 2010, nor made the election under sub8 paragraph (J)(iii) for its first taxable year 

9 ending after December 31, 2012— 

10 ‘‘(I) the taxpayer may elect to 

11 have this paragraph apply to its first 

12 taxable year ending after December 

13 31, 2013, and each subsequent tax14 able year, and 

15 ‘‘(II) if the taxpayer makes the 

16 election under subclause (I), this 

17 paragraph shall only apply to eligible 

18 qualified property which is round 4 

19 extension property. 

20 ‘‘(iv) ROUND 4 EXTENSION PROP21 ERTY.—For purposes of this subpara22 graph, the term ‘round 4 extension prop23 erty’ means property which is eligible 

24 qualified property solely by reason of the 

25 extension of the application of the special 


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1 allowance under paragraph (1) pursuant to 

2 the amendments made by section 215(a) of 

3 the Tax Extenders Act of 2013 (and the 

4 application of such extension to this para5 graph pursuant to the amendment made 

6 by section 215(c) of such Act).’’. 

7 (d) CONFORMING AMENDMENTS.— 

8 (1) The heading for subsection (k) of section 

9 168 is amended by striking ‘‘JANUARY 1, 2014’’ and 

10 inserting ‘‘JANUARY 1, 2015’’. 

11 (2) The heading for clause (ii) of section 

12 168(k)(2)(B) is amended by striking ‘‘PRE-JANUARY

13 1, 2014’’ and inserting ‘‘PRE-JANUARY 1, 2015’’. 

14 (3) Subparagraph (C) of section 168(n)(2) is 

15 amended by striking ‘‘January 1, 2014’’ and insert16 ing ‘‘January 1, 2015’’. 

17 (4) Subparagraph (D) of section 1400L(b)(2) is 

18 amended by striking ‘‘January 1, 2014’’ and insert19 ing ‘‘January 1, 2015’’. 

20 (5) Subparagraph (B) of section 1400N(d)(3) 

21 is amended by striking ‘‘January 1, 2014’’ and in22 serting ‘‘January 1, 2015’’. 

23 (e) EFFECTIVE DATE.—The amendments made by 

24 this section shall apply to property placed in service after 


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1 December 31, 2013, in taxable years ending after such 

2 date. 

3 SEC. 216. EXTENSION OF ENHANCED CHARITABLE DEDUC4 TION FOR CONTRIBUTIONS OF FOOD INVEN5 TORY. 

6 (a) IN GENERAL.—Clause (iv) of section 

7 170(e)(3)(C) is amended by striking ‘‘December 31, 

8 2013’’ and inserting ‘‘December 31, 2014’’. 

9 (b) EFFECTIVE DATE.—The amendment made by 

10 this section shall apply to contributions made after De11 cember 31, 2013. 

12 SEC. 217. EXTENSION OF INCREASED EXPENSING LIMITA13 TIONS AND TREATMENT OF CERTAIN REAL 

14 PROPERTY AS SECTION 179 PROPERTY. 

15 (a) IN GENERAL.— 

16 (1) DOLLAR LIMITATION.—Section 179(b)(1) is 

17 amended— 

18 (A) by striking ‘‘or 2013’’ in subparagraph 

19 (B) and inserting ‘‘2013, or 2014’’, and 

20 (B) by striking ‘‘2013’’ in subparagraph 

21 (C) and inserting ‘‘2014’’. 

22 (2) REDUCTION IN LIMITATION.—Section 

23 179(b)(2) is amended— 

24 (A) by striking ‘‘or 2013’’ in subparagraph 

25 (B) and inserting ‘‘2013, or 2014’’, and 


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1 (B) by striking ‘‘2013’’ in subparagraph 

2 (C) and inserting ‘‘2014’’. 

3 (b) COMPUTER SOFTWARE.—Section 

4 179(d)(1)(A)(ii) is amended by striking ‘‘2014’’ and in5 serting ‘‘2015’’. 

6 (c) ELECTION.—Section 179(c)(2) is amended by 

7 striking ‘‘2014’’ and inserting ‘‘2015’’. 

8 (d) SPECIAL RULES FOR TREATMENT OF QUALIFIED

9 REAL PROPERTY.— 

10 (1) IN GENERAL.—Section 179(f)(1) is amend11 ed by striking ‘‘or 2013’’ and inserting ‘‘2013, or 

12 2014’’. 

13 (2) CARRYOVER LIMITATION.— 

14 (A) IN GENERAL.—Section 179(f)(4) is 

15 amended by striking ‘‘2013’’ each place it ap16 pears and inserting ‘‘2014’’. 

17 (B) CONFORMING AMENDMENT.—The 

18 heading of subparagraph (C) of section 

19 179(f)(4) is amended by striking ‘‘2011 AND

20 2012’’ and inserting ‘‘2011, 2012, AND 2013’’. 

21 (e) EFFECTIVE DATE.—The amendments made by 

22 this section shall apply to taxable years beginning after 

23 December 31, 2013. 


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1 SEC. 218. EXTENSION OF ELECTION TO EXPENSE MINE 

2 SAFETY EQUIPMENT. 

3 (a) IN GENERAL.—Subsection (g) of section 179E is 

4 amended by striking ‘‘December 31, 2013’’ and inserting 

5 ‘‘December 31, 2014’’. 

6 (b) EFFECTIVE DATE.—The amendment made by 

7 this section shall apply to property placed in service after 

8 December 31, 2013. 

9 SEC. 219. EXTENSION OF SPECIAL EXPENSING RULES FOR 

10 CERTAIN FILM AND TELEVISION PRODUC11 TIONS. 

12 (a) IN GENERAL.—Subsection (f) of section 181 is 

13 amended by striking ‘‘December 31, 2013’’ and inserting 

14 ‘‘December 31, 2014’’. 

15 (b) EFFECTIVE DATE.—The amendment made by 

16 this section shall apply to productions commencing after 

17 December 31, 2013. 

18 SEC. 220. EXTENSION OF DEDUCTION ALLOWABLE WITH 

19 RESPECT TO INCOME ATTRIBUTABLE TO DO20 MESTIC PRODUCTION ACTIVITIES IN PUERTO 

21 RICO. 

22 (a) IN GENERAL.—Subparagraph (C) of section 

23 199(d)(8) is amended— 

24 (1) by striking ‘‘first 8 taxable years’’ and in25 serting ‘‘first 9 taxable years’’, and 


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1 (2) by striking ‘‘January 1, 2014’’ and insert2 ing ‘‘January 1, 2015’’. 

3 (b) EFFECTIVE DATE.—The amendments made by 

4 this section shall apply to taxable years beginning after 

5 December 31, 2013. 

6 SEC. 221. EXTENSION OF MODIFICATION OF TAX TREAT7 MENT OF CERTAIN PAYMENTS TO CONTROL8 LING EXEMPT ORGANIZATIONS. 

9 (a) IN GENERAL.—Clause (iv) of section 

10 512(b)(13)(E) is amended by striking ‘‘December 31, 

11 2013’’ and inserting ‘‘December 31, 2014’’. 

12 (b) EFFECTIVE DATE.—The amendment made by 

13 this section shall apply to payments received or accrued 

14 after December 31, 2013. 

15 SEC. 222. EXTENSION OF TREATMENT OF CERTAIN DIVI16 DENDS OF REGULATED INVESTMENT COMPA17 NIES. 

18 (a) IN GENERAL.—Paragraphs (1)(C)(v) and 

19 (2)(C)(v) of section 871(k) are each amended by striking 

20 ‘‘December 31, 2013’’ and inserting ‘‘December 31, 

21 2014’’. 

22 (b) EFFECTIVE DATE.—The amendments made by 

23 this section shall apply to taxable years beginning after 

24 December 31, 2013. 


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1 SEC. 223. EXTENSION OF RIC QUALIFIED INVESTMENT EN2 TITY TREATMENT UNDER FIRPTA. 

3 (a) IN GENERAL.—Clause (ii) of section 

4 897(h)(4)(A) is amended by striking ‘‘December 31, 

5 2013’’ and inserting ‘‘December 31, 2014’’. 

6 (b) EFFECTIVE DATE.—The amendment made by 

7 this section shall take effect on January 1, 2014. 

8 SEC. 224. EXTENSION OF SUBPART F EXCEPTION FOR AC9 TIVE FINANCING INCOME. 

10 (a) EXEMPT INSURANCE INCOME.—Paragraph (10) 

11 of section 953(e) is amended— 

12 (1) by striking ‘‘January 1, 2014’’ and insert13 ing ‘‘January 1, 2015’’, and 

14 (2) by striking ‘‘December 31, 2013’’ and in15 serting ‘‘December 31, 2014’’. 

16 (b) SPECIAL RULE FOR INCOME DERIVED IN THE

17 ACTIVE CONDUCT OF BANKING, FINANCING, OR SIMILAR

18 BUSINESSES.—Paragraph (9) of section 954(h) is amend19 ed by striking ‘‘January 1, 2014’’ and inserting ‘‘January 

20 1, 2015’’. 

21 (c) EFFECTIVE DATE.—The amendments made by 

22 this section shall apply to taxable years of foreign corpora23 tions beginning after December 31, 2013, and to taxable 

24 years of United States shareholders with or within which 

25 any such taxable year of such foreign corporation ends. 


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1 SEC. 225. EXTENSION OF LOOK-THRU TREATMENT OF PAY2 MENTS BETWEEN RELATED CONTROLLED 

3 FOREIGN CORPORATIONS UNDER FOREIGN 

4 PERSONAL HOLDING COMPANY RULES. 

5 (a) IN GENERAL.—Subparagraph (C) of section 

6 954(c)(6) is amended by striking ‘‘January 1, 2014’’ and 

7 inserting ‘‘January 1, 2015’’. 

8 (b) EFFECTIVE DATE.—The amendment made by 

9 this section shall apply to taxable years of foreign corpora10 tions beginning after December 31, 2013, and to taxable 

11 years of United States shareholders with or within which 

12 such taxable years of foreign corporations end. 

13 SEC. 226. EXTENSION OF TEMPORARY EXCLUSION OF 100 

14 PERCENT OF GAIN ON CERTAIN SMALL BUSI15 NESS STOCK. 

16 (a) IN GENERAL.—Paragraph (4) of section 1202(a) 

17 is amended— 

18 (1) by striking ‘‘January 1, 2014’’ and insert19 ing ‘‘January 1, 2015’’, and 

20 (2) by striking ‘‘AND 2013’’ in the heading and 

21 inserting ‘‘2013, AND 2014’’. 

22 (b) EFFECTIVE DATE.—The amendments made by 

23 this section shall apply to stock acquired after December 

24 31, 2013. 


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1 SEC. 227. EXTENSION OF BASIS ADJUSTMENT TO STOCK OF 

2 S CORPORATIONS MAKING CHARITABLE CON3 TRIBUTIONS OF PROPERTY. 

4 (a) IN GENERAL.—Paragraph (2) of section 1367(a) 

5 is amended by striking ‘‘December 31, 2013’’ and insert6 ing ‘‘December 31, 2014’’. 

7 (b) EFFECTIVE DATE.—The amendment made by 

8 this section shall apply to contributions made in taxable 

9 years beginning after December 31, 2013. 

10 SEC. 228. EXTENSION OF REDUCTION IN S-CORPORATION 

11 RECOGNITION PERIOD FOR BUILT-IN GAINS 

12 TAX. 

13 (a) IN GENERAL.—Subparagraph (C) of section 

14 1374(d)(7) is amended— 

15 (1) by striking ‘‘2012 or 2013’’ and inserting 

16 ‘‘2012, 2013, or 2014’’, and 

17 (2) by striking ‘‘2012 AND 2013’’ in the heading 

18 and inserting ‘‘2012, 2013, AND 2014’’. 

19 (b) EFFECTIVE DATE.—The amendments made by 

20 this section shall apply to taxable years beginning after 

21 December 31, 2013. 

22 SEC. 229. EXTENSION OF EMPOWERMENT ZONE TAX INCEN23 TIVES. 

24 (a) IN GENERAL.—Clause (i) of section 

25 1391(d)(1)(A) is amended by striking ‘‘December 31, 

26 2013’’ and inserting ‘‘December 31, 2014’’. 


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1 (b) TREATMENT OF CERTAIN TERMINATION DATES

2 SPECIFIED IN NOMINATIONS.—In the case of a designa3 tion of an empowerment zone the nomination for which 

4 included a termination date which is contemporaneous 

5 with the date specified in subparagraph (A)(i) of section 

6 1391(d)(1) of the Internal Revenue Code of 1986 (as in 

7 effect before the enactment of this Act), subparagraph (B) 

8 of such section shall not apply with respect to such des9 ignation if, after the date of the enactment of this section, 

10 the entity which made such nomination amends the nomi11 nation to provide for a new termination date in such man12 ner as the Secretary of the Treasury (or the Secretary’s 

13 designee) may provide. 

14 (c) EFFECTIVE DATE.—The amendment made by 

15 this section shall apply to periods after December 31, 

16 2013. 

17 SEC. 230. EXTENSION OF TEMPORARY INCREASE IN LIMIT 

18 ON COVER OVER OF RUM EXCISE TAXES TO 

19 PUERTO RICO AND THE VIRGIN ISLANDS. 

20 (a) IN GENERAL.—Paragraph (1) of section 7652(f) 

21 is amended by striking ‘‘January 1, 2014’’ and inserting 

22 ‘‘January 1, 2015’’. 

23 (b) EFFECTIVE DATE.—The amendment made by 

24 this section shall apply to distilled spirits brought into the 

25 United States after December 31, 2013. 


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1 SEC. 231. EXTENSION OF AMERICAN SAMOA ECONOMIC DE2 VELOPMENT CREDIT. 

3 (a) IN GENERAL.—Subsection (d) of section 119 of 

4 division A of the Tax Relief and Health Care Act of 2006 

5 is amended— 

6 (1) by striking ‘‘January 1, 2014’’ each place 

7 it appears and inserting ‘‘January 1, 2015’’, 

8 (2) by striking ‘‘first 8 taxable years’’ in para9 graph (1) and inserting ‘‘first 9 taxable years’’, and 

10 (3) by striking ‘‘first 2 taxable years’’ in para11 graph (2) and inserting ‘‘first 3 taxable years’’. 

12 (b) EFFECTIVE DATE.—The amendments made by 

13 this section shall apply to taxable years beginning after 

14 December 31, 2013. 

15 TITLE III—ENERGY TAX 

16 EXTENDERS 

17 SEC. 301. EXTENSION OF CREDIT FOR ENERGY-EFFICIENT 

18 EXISTING HOMES. 

19 (a) IN GENERAL.—Paragraph (2) of section 25C(g) 

20 is amended by striking ‘‘December 31, 2013’’ and insert21 ing ‘‘December 31, 2014’’. 

22 (b) EFFECTIVE DATE.—The amendment made by 

23 this section shall apply to property placed in service after 

24 December 31, 2013. 


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1 SEC. 302. EXTENSION OF CREDIT FOR ALTERNATIVE FUEL 

2 VEHICLE REFUELING PROPERTY. 

3 (a) IN GENERAL.—Subsection (g) of section 30C is 

4 amended by striking ‘‘placed in service’’ and all that fol5 lows and inserting ‘‘placed in service after December 31, 

6 2014.’’. 

7 (b) EFFECTIVE DATE.—The amendment made by 

8 this section shall apply to property placed in service after 

9 December 31, 2013. 

10 SEC. 303. EXTENSION OF CREDIT FOR 2- OR 3-WHEELED 

11 PLUG-IN ELECTRIC VEHICLES. 

12 (a) IN GENERAL.—Subparagraph (E) of section 

13 30D(g)(3) is amended by striking ‘‘January 1, 2014’’ and 

14 inserting ‘‘January 1, 2015’’. 

15 (b) EFFECTIVE DATE.—The amendments made by 

16 this section shall apply to vehicles acquired after Decem17 ber 31, 2013. 

18 SEC. 304. EXTENSION OF SECOND GENERATION BIOFUEL 

19 PRODUCER CREDIT. 

20 (a) IN GENERAL.—Clause (i) of section 40(b)(6)(J) 

21 is amended by striking ‘‘January 1, 2014’’ and inserting 

22 ‘‘January 1, 2015’’. 

23 (b) EFFECTIVE DATE.—The amendment made by 

24 this subsection shall apply to fuel sold or used after De25 cember 31, 2013. 


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1 SEC. 305. EXTENSION OF INCENTIVES FOR BIODIESEL AND 

2 RENEWABLE DIESEL. 

3 (a) CREDITS FOR BIODIESEL AND RENEWABLE DIE4 SEL USED AS FUEL.—Subsection (g) of section 40A is 

5 amended by striking ‘‘December 31, 2013’’ and inserting 

6 ‘‘December 31, 2014’’. 

7 (b) EXCISE TAX CREDITS AND OUTLAY PAYMENTS

8 FOR BIODIESEL AND RENEWABLE DIESEL FUEL MIX9 TURES.— 

10 (1) Paragraph (6) of section 6426(c) is amend11 ed by striking ‘‘December 31, 2013’’ and inserting 

12 ‘‘December 31, 2014’’. 

13 (2) Subparagraph (B) of section 6427(e)(6) is 

14 amended by striking ‘‘December 31, 2013’’ and in15 serting ‘‘December 31, 2014’’. 

16 (c) EFFECTIVE DATE.—The amendments made by 

17 this section shall apply to fuel sold or used after December 

18 31, 2013. 

19 SEC. 306. EXTENSION OF PRODUCTION CREDIT FOR INDIAN 

20 COAL FACILITIES PLACED IN SERVICE BE21 FORE 2009. 

22 (a) IN GENERAL.—Subparagraph (A) of section 

23 45(e)(10) is amended by striking ‘‘8-year period’’ each 

24 place it appears and inserting ‘‘9-year period’’. 


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1 (b) EFFECTIVE DATE.—The amendment made by 

2 this section shall apply to coal produced after December 

3 31, 2013. 

4 SEC. 307. EXTENSION OF CREDITS WITH RESPECT TO FA5 CILITIES PRODUCING ENERGY FROM CER6 TAIN RENEWABLE RESOURCES. 

7 (a) IN GENERAL.—The following provisions of sec8 tion 45(d) are each amended by striking ‘‘January 1, 

9 2014’’ each place it appears and inserting ‘‘January 1, 

10 2015’’: 

11 (1) Paragraph (1). 

12 (2) Paragraph (2)(A). 

13 (3) Paragraph (3)(A). 

14 (4) Paragraph (4)(B). 

15 (5) Paragraph (6). 

16 (6) Paragraph (7). 

17 (7) Paragraph (9). 

18 (8) Paragraph (11)(B). 

19 (b) EXTENSION OF ELECTION TO TREAT QUALIFIED

20 FACILITIES AS ENERGY PROPERTY.—Clause (ii) of sec21 tion 48(a)(5)(C) is amended by striking ‘‘January 1, 

22 2014’’ and inserting ‘‘January 1, 2015’’. 

23 (c) EFFECTIVE DATES.—The amendments made by 

24 this section shall take effect on January 1, 2014. 


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1 SEC. 308. EXTENSION OF CREDIT FOR ENERGY-EFFICIENT 

2 NEW HOMES. 

3 (a) IN GENERAL.—Subsection (g) of section 45L is 

4 amended by striking ‘‘December 31, 2013’’ and inserting 

5 ‘‘December 31, 2014’’. 

6 (b) EFFECTIVE DATE.—The amendments made by 

7 this section shall apply to homes acquired after December 

8 31, 2013. 

9 SEC. 309. EXTENSION OF CREDITS FOR ENERGY-EFFICIENT 

10 APPLIANCES. 

11 (a) IN GENERAL.—Subsection (b) of section 45M is 

12 amended by striking ‘‘or 2013’’ each place it appears in 

13 paragraphs (1)(E), (2)(F), and (3)(F) and inserting 

14 ‘‘2013, or 2014’’. 

15 (b) EFFECTIVE DATE.—The amendments made by 

16 this section shall apply to appliances produced after De17 cember 31, 2013. 

18 SEC. 310. EXTENSION OF SPECIAL ALLOWANCE FOR SEC19 OND GENERATION BIOFUEL PLANT PROP20 ERTY. 

21 (a) IN GENERAL.—Subparagraph (D) of section 

22 168(l)(2) is amended by striking ‘‘January 1, 2014’’ and 

23 inserting ‘‘January 1, 2015’’. 

24 (b) EFFECTIVE DATE.—The amendment made by 

25 this section shall apply to property placed in service after 

26 December 31, 2013. 


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1 SEC. 311. EXTENSION OF PLACED IN SERVICE DATE FOR 

2 ELECTION TO EXPENSE CERTAIN REFIN3 ERIES. 

4 (a) IN GENERAL.—Subparagraph (B) of section 

5 179C(c)(1) is amended by striking ‘‘January 1, 2014’’ and 

6 inserting ‘‘January 1, 2015’’. 

7 (b) EFFECTIVE DATE.—The amendment made by 

8 this section shall apply to property placed in service after 

9 December 31, 2013. 

10 SEC. 312. EXTENSION OF ENERGY EFFICIENT COMMERCIAL 

11 BUILDINGS DEDUCTION. 

12 (a) IN GENERAL.—Subsection (h) of section 179D is 

13 amended by striking ‘‘December 31, 2013’’ and inserting 

14 ‘‘December 31, 2014’’. 

15 (b) EFFECTIVE DATE.—The amendment made by 

16 this section shall apply to property placed in service after 

17 December 31, 2013. 

18 SEC. 313. EXTENSION OF SPECIAL RULE FOR SALES OR DIS19 POSITIONS TO IMPLEMENT FERC OR STATE 

20 ELECTRIC RESTRUCTURING POLICY FOR 

21 QUALIFIED ELECTRIC UTILITIES. 

22 (a) IN GENERAL.—Paragraph (3) of section 451(i) 

23 is amended by striking ‘‘January 1, 2014’’ and inserting 

24 ‘‘January 1, 2015’’. 


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1 (b) EFFECTIVE DATE.—The amendment made by 

2 this section shall apply to dispositions after December 31, 

3 2013. 

4 SEC. 314. EXTENSION OF ALTERNATIVE FUELS EXCISE TAX 

5 CREDITS. 

6 (a) IN GENERAL.—Sections 6426(d)(5) and 

7 6426(e)(3) are each amended by striking ‘‘December 31, 

8 2013’’ and inserting ‘‘December 31, 2014’’. 

9 (b) OUTLAY PAYMENTS FOR ALTERNATIVE

10 FUELS.—Subparagraph (C) of section 6427(e)(6) is 

11 amended by striking ‘‘December 31, 2013’’ and inserting 

12 ‘‘December 31, 2014’’. 

13 (c) EFFECTIVE DATE.—The amendments made by 

14 this section shall apply to fuel sold or used after December 

15 31, 2013. 

16 SEC. 315. EXTENSION OF ALTERNATIVE FUELS EXCISE TAX 

17 CREDITS RELATING TO LIQUEFIED HYDRO18 GEN. 

19 (a) IN GENERAL.—Sections 6426(d)(5) and 

20 6426(e)(3), as amended by this Act, are each amended 

21 by striking ‘‘2014 (September 30, 2014 in the case of any 

22 sale or use involving liquefied hydrogen)’’ and inserting 

23 ‘‘2014’’. 

24 (b) OUTLAY PAYMENTS FOR ALTERNATIVE

25 FUELS.—Paragraph (6) of section 6427(e) is amended— 


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1 (1) by striking ‘‘except as provided in subpara2 graph (D), any’’ in subparagraph (C), as amended 

3 by this Act, and inserting ‘‘any’’, and 

4 (2) by striking subparagraph (D) and redesig5 nating subparagraph (E) as subparagraph (D). 

6 (c) EFFECTIVE DATE.—The amendments made by 

7 this section shall apply to fuels sold or used after Sep8 tember 30, 2014. 


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Calendar No. 287 

113TH CONGRESS 

1ST SESSION S. 1859 

A BILL 

To amend the Internal Revenue Code of 1986 to 

purposes. extend certain expiring provisions, and for other 

DECEMBER 20, 2013 

Read the second time and placed on the calendar 


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