In the Senate of the United States, 

April 7, 2014. 

Resolved, That the bill from the House of Representatives (H.R. 3979) entitled ‘‘An Act to amend the Internal 

Revenue Code of 1986 to ensure that emergency services volunteers are not taken into account as employees under the 

shared responsibility requirements contained in the Patient 

Protection and Affordable Care Act.’’, do pass with the following 

AMENDMENT: 

1 SECTION 1. SHORT TITLE; TABLE OF CONTENTS. 

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

3 ‘‘Emergency Unemployment Compensation Extension Act 

4 of 2014’’. 

5 (b) TABLE OF CONTENTS.—The table of contents of this 

6 Act is as follows: 

Sec. 1. Short title; table of contents. 

Sec. 2. Extension of emergency unemployment compensation program. 

Sec. 3. Temporary extension of extended benefit provisions. 

Sec. 4. Extension of funding for reemployment services and reemployment and 

eligibility assessment activities. 

Sec. 5. Additional extended unemployment benefits under the Railroad Unemployment Insurance Act. 

Sec. 6. Flexibility for unemployment program agreements. 
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Sec. 7. Ending unemployment payments to jobless millionaires and billionaires. 

Sec. 8. GAO study on the use of work suitability requirements in unemployment 

insurance programs. 

Sec. 9. Funding stabilization. 

Sec. 10. Prepayment of certain PBGC premiums. 

Sec. 11. Extension of customs user fees. 

Sec. 12. Emergency services, government, and certain nonprofit volunteers. 

1 SEC. 2. EXTENSION OF EMERGENCY UNEMPLOYMENT COM2 PENSATION PROGRAM. 

3 (a) EXTENSION.—Section 4007(a)(2) of the Supple4 mental Appropriations Act, 2008 (Public Law 110–252; 26 

5 U.S.C. 3304 note) is amended by striking ‘‘January 1, 

6 2014’’ and inserting ‘‘June 1, 2014’’. 

7 (b) FUNDING.—Section 4004(e)(1) of the Supplemental 

8 Appropriations Act, 2008 (Public Law 110–252; 26 U.S.C. 

9 3304 note) is amended— 

10 (1) in subparagraph (I), by striking ‘‘and’’ at 

11 the end; 

12 (2) in subparagraph (J), by inserting ‘‘and’’ at 

13 the end; and 

14 (3) by inserting after subparagraph (J) the fol15 lowing: 

16 ‘‘(K) the amendment made by section 2(a) 

17 of the Emergency Unemployment Compensation 

18 Extension Act of 2014;’’. 

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

20 section shall take effect as if included in the enactment of 

21 the American Taxpayer Relief Act of 2012 (Public Law 

22 112–240). 
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1 SEC. 3. TEMPORARY EXTENSION OF EXTENDED BENEFIT 

2 PROVISIONS. 

3 (a) IN GENERAL.—Section 2005 of the Assistance for 

4 Unemployed Workers and Struggling Families Act, as con5 tained in Public Law 111–5 (26 U.S.C. 3304 note), is 

6 amended— 

7 (1) by striking ‘‘December 31, 2013’’ each place 

8 it appears and inserting ‘‘May 31, 2014’’; and 

9 (2) in subsection (c), by striking ‘‘June 30, 

10 2014’’ and inserting ‘‘November 30, 2014’’. 

11 (b) EXTENSION OF MATCHING FOR STATES WITH NO

12 WAITING WEEK.—Section 5 of the Unemployment Com13 pensation Extension Act of 2008 (Public Law 110–449; 26 

14 U.S.C. 3304 note) is amended by striking ‘‘June 30, 2014’’ 

15 and inserting ‘‘November 30, 2014’’. 

16 (c) EXTENSION OF MODIFICATION OF INDICATORS

17 UNDER THE EXTENDED BENEFIT PROGRAM.—Section 203 

18 of the Federal-State Extended Unemployment Compensa19 tion Act of 1970 (26 U.S.C. 3304 note) is amended— 

20 (1) in subsection (d), by striking ‘‘December 31, 

21 2013’’ and inserting ‘‘May 31, 2014’’; and 

22 (2) in subsection (f)(2), by striking ‘‘December 

23 31, 2013’’ and inserting ‘‘May 31, 2014’’. 

24 (d) EFFECTIVE DATE.—The amendments made by this 

25 section shall take effect as if included in the enactment of 
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1 the American Taxpayer Relief Act of 2012 (Public Law 

2 112–240). 

3 SEC. 4. EXTENSION OF FUNDING FOR REEMPLOYMENT 

4 SERVICES AND REEMPLOYMENT AND ELIGI5 BILITY ASSESSMENT ACTIVITIES. 

6 (a) EXTENSION.— 

7 (1) IN GENERAL.—Section 4004(c)(2)(A) of the 

8 Supplemental Appropriations Act, 2008 (Public Law 

9 110–252; 26 U.S.C. 3304 note) is amended by strik10 ing ‘‘through fiscal year 2014’’ and inserting 

11 ‘‘through the first five months of fiscal year 2015’’. 

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

13 this subsection shall take effect as if included in the 

14 enactment of the American Taxpayer Relief Act of 

15 2012 (Public Law 112–240). 

16 (b) TIMING FOR SERVICES AND ACTIVITIES.— 

17 (1) IN GENERAL.—Section 4001(i)(1)(A) of the 

18 Supplemental Appropriations Act, 2008 (Public Law 

19 110–252; 26 U.S.C. 3304 note) is amended by adding 

20 at the end the following new sentence: 

21 ‘‘At a minimum, such reemployment services 

22 and reemployment and eligibility assessment ac23 tivities shall be provided to an individual within 

24 a time period (determined appropriate by the 

25 Secretary) after the date the individual begins to 
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1 receive amounts under section 4002(b) (first tier 

2 benefits) and, if applicable, again within a time 

3 period (determined appropriate by the Sec4 retary) after the date the individual begins to re5 ceive amounts under section 4002(d) (third tier 

6 benefits).’’. 

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

8 this subsection shall apply on and after the date of 

9 the enactment of this Act. 

10 (c) PURPOSES OF SERVICES AND ACTIVITIES.—The 

11 purposes of the reemployment services and reemployment 

12 and eligibility assessment activities under section 4001(i) 

13 of the Supplemental Appropriations Act, 2008 (Public Law 

14 110–252; 26 U.S.C. 3304 note) are— 

15 (1) to better link the unemployed with the overall 

16 workforce system by bringing individuals receiving 

17 unemployment insurance benefits in for personalized 

18 assessments and referrals to reemployment services; 

19 and 

20 (2) to provide individuals receiving unemploy21 ment insurance benefits with early access to specific 

22 strategies that can help get them back into the work23 force faster, including through— 

24 (A) the development of a reemployment 

25 plan; 
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1 (B) the provision of access to relevant labor 

2 market information; 

3 (C) the provision of access to information 

4 about industry-recognized credentials that are re5 gionally relevant or nationally portable; 

6 (D) the provision of referrals to reemploy7 ment services and training; and 

8 (E) an assessment of the individual’s on9 going eligibility for unemployment insurance 

10 benefits. 

11 SEC. 5. ADDITIONAL EXTENDED UNEMPLOYMENT BENEFITS 

12 UNDER THE RAILROAD UNEMPLOYMENT IN13 SURANCE ACT. 

14 (a) EXTENSION.—Section 2(c)(2)(D)(iii) of the Rail15 road Unemployment Insurance Act (45 U.S.C. 

16 352(c)(2)(D)(iii)) is amended— 

17 (1) by striking ‘‘June 30, 2013’’ and inserting 

18 ‘‘November 30, 2013’’; and 

19 (2) by striking ‘‘December 31, 2013’’ and insert20 ing ‘‘May 31, 2014’’. 

21 (b) CLARIFICATION ON AUTHORITY TO USE FUNDS.— 

22 Funds appropriated under either the first or second sen23 tence of clause (iv) of section 2(c)(2)(D) of the Railroad Un24 employment Insurance Act shall be available to cover the 

25 cost of additional extended unemployment benefits provided 
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1 under such section 2(c)(2)(D) by reason of the amendments 

2 made by subsection (a) as well as to cover the cost of such 

3 benefits provided under such section 2(c)(2)(D), as in effect 

4 on the day before the date of enactment of this Act. 

5 (c) FUNDING FOR ADMINISTRATION.—Out of any 

6 funds in the Treasury not otherwise appropriated, there are 

7 appropriated to the Railroad Retirement Board $105,000 

8 for administrative expenses associated with the payment of 

9 additional extended unemployment benefits provided under 

10 section 2(c)(2)(D) of the Railroad Unemployment Insur11 ance Act by reason of the amendments made by subsection 

12 (a), to remain available until expended. 

13 SEC. 6. FLEXIBILITY FOR UNEMPLOYMENT PROGRAM 

14 AGREEMENTS. 

15 (a) FLEXIBILITY.— 

16 (1) IN GENERAL.—Subsection (g) of section 4001 

17 of the Supplemental Appropriations Act, 2008 (Pub18 lic Law 110–252; 26 U.S.C. 3304 note) shall not 

19 apply with respect to a State that has enacted a law 

20 before December 1, 2013, that, upon taking effect, 

21 would violate such subsection. 

22 (2) EFFECTIVE DATE.—Paragraph (1) is effec23 tive with respect to weeks of unemployment beginning 

24 on or after December 29, 2013. 
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1 (b) PERMITTING A SUBSEQUENT AGREEMENT.—Noth2 ing in title IV of the Supplemental Appropriations Act, 

3 2008 (Public Law 110–252; 26 U.S.C. 3304 note) shall pre4 clude a State whose agreement under such title was termi5 nated from entering into a subsequent agreement under 

6 such title on or after the date of the enactment of this Act 

7 if the State, taking into account the application of sub8 section (a), would otherwise meet the requirements for an 

9 agreement under such title. 

10 SEC. 7. ENDING UNEMPLOYMENT PAYMENTS TO JOBLESS 

11 MILLIONAIRES AND BILLIONAIRES. 

12 (a) PROHIBITION.—Notwithstanding any other provi13 sion of law, no Federal funds may be used for payments 

14 of unemployment compensation under the emergency unem15 ployment compensation program under title IV of the Sup16 plemental Appropriations Act, 2008 (Public Law 110–252; 

17 26 U.S.C. 3304 note) to an individual whose adjusted gross 

18 income in the preceding year was equal to or greater than 

19 $1,000,000. 

20 (b) COMPLIANCE.—Unemployment Insurance applica21 tions shall include a form or procedure for an individual 

22 applicant to certify the individual’s adjusted gross income 

23 was not equal to or greater than $1,000,000 in the pre24 ceding year. 
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1 (c) AUDITS.—The certifications required by subsection 

2 (b) shall be auditable by the U.S. Department of Labor or 

3 the U.S. Government Accountability Office. 

4 (d) STATUS OF APPLICANTS.—It is the duty of the 

5 States to verify the residency, employment, legal, and in6 come status of applicants for Unemployment Insurance and 

7 no Federal funds may be expended for purposes of deter8 mining whether or not the prohibition under subsection (a) 

9 applies with respect to an individual. 

10 (e) EFFECTIVE DATE.—The prohibition under sub11 section (a) shall apply to weeks of unemployment beginning 

12 on or after the date of the enactment of this Act. 

13 SEC. 8. GAO STUDY ON THE USE OF WORK SUITABILITY RE14 QUIREMENTS IN UNEMPLOYMENT INSUR15 ANCE PROGRAMS. 

16 (a) STUDY.—The Comptroller General of the United 

17 States shall conduct a study on the use of work suitability 

18 requirements to strengthen requirements to ensure that un19 employment insurance benefits are being provided to indi20 viduals who are actively looking for work and who truly 

21 want to return to the labor force. Such study shall include 

22 an analysis of— 

23 (1) how work suitability requirements work 

24 under both State and Federal unemployment insur25 ance programs; and 
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1 (2) how to incorporate and improve such re2 quirements under Federal unemployment insurance 

3 programs; and 

4 (3) other items determined appropriate by the 

5 Comptroller General. 

6 (b) BRIEFING.—Not later than 90 days after the date 

7 of the enactment of this Act, the Comptroller General of the 

8 United States shall brief Congress on the ongoing study re9 quired under subsection (a). Such briefing shall include pre10 liminary recommendations for such legislation and admin11 istrative action as the Comptroller General determines ap12 propriate. 

13 SEC. 9. FUNDING STABILIZATION. 

14 (a) FUNDING STABILIZATION UNDER THE INTERNAL

15 REVENUE CODE.—The table in subclause (II) of section 

16 430(h)(2)(C)(iv) of the Internal Revenue Code of 1986 is 

17 amended to read as follows: 

‘‘If the calendar year is: The applicable minimum 

percentage is: 

The applicable maximum 

percentage is: 

2012, 2013, 2014, 2015, 

2016, or 2017.

90% .................................. 110% 

2018 .................................. 85% .................................. 115% 

2019 .................................. 80% .................................. 120% 

2020 .................................. 75% .................................. 125% 

After 2020 ........................ 70% .................................. 130%’’. 

18 (b) FUNDING STABILIZATION UNDER ERISA.— 

19 (1) IN GENERAL.—The table in subclause (II) of 

20 section 303(h)(2)(C)(iv) of the Employee Retirement 
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1 Income Security Act of 1974 is amended to read as 

2 follows: 

‘‘If the calendar year is: The applicable minimum 

percentage is: 

The applicable maximum 

percentage is: 

2012, 2013, 2014, 2015, 

2016, or 2017.

90% .................................. 110% 

2018 .................................. 85% .................................. 115% 

2019 .................................. 80% .................................. 120% 

2020 .................................. 75% .................................. 125% 

After 2020 ........................ 70% .................................. 130%’’. 

3 (2) CONFORMING AMENDMENT.— 

4 (A) IN GENERAL.—Clause (ii) of section 

5 101(f)(2)(D) of such Act is amended by striking 

6 ‘‘2015’’ and inserting ‘‘2020’’. 

7 (B) STATEMENTS.—The Secretary of Labor 

8 shall modify the statements required under sub9 clauses (I) and (II) of section 101(f)(2)(D)(i) of 

10 such Act to conform to the amendments made by 

11 this section. 

12 (c) STABILIZATION NOT TO APPLY FOR PURPOSES OF

13 CERTAIN ACCELERATED BENEFIT DISTRIBUTION RULES.— 

14 (1) INTERNAL REVENUE CODE OF 1986.—The sec15 ond sentence of paragraph (2) of section 436(d) of the 

16 Internal Revenue Code of 1986 is amended by strik17 ing ‘‘of such plan’’ and inserting ‘‘of such plan (deter18 mined by not taking into account any adjustment of 

19 segment rates under section 430(h)(2)(C)(iv))’’. 

20 (2) EMPLOYEE RETIREMENT INCOME SECURITY

21 ACT OF 1974.—The second sentence of subparagraph 
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1 (B) of section 206(g)(3) of the Employee Retirement 

2 Income Security Act of 1974 (29 U.S.C. 

3 1056(g)(3)(B)) is amended by striking ‘‘of such plan’’ 

4 and inserting ‘‘of such plan (determined by not tak5 ing into account any adjustment of segment rates 

6 under section 303(h)(2)(C)(iv))’’. 

7 (3) EFFECTIVE DATE.— 

8 (A) IN GENERAL.—Except as provided in 

9 subparagraph (B), the amendments made by this 

10 subsection shall apply to plan years beginning 

11 after December 31, 2014. 

12 (B) COLLECTIVELY BARGAINED PLANS.—In 

13 the case of a plan maintained pursuant to 1 or 

14 more collective bargaining agreements, the 

15 amendments made by this subsection shall apply 

16 to plan years beginning after December 31, 2015. 

17 (4) PROVISIONS RELATING TO PLAN AMEND18 MENTS.— 

19 (A) IN GENERAL.—If this paragraph ap20 plies to any amendment to any plan or annuity 

21 contract, such plan or contract shall be treated 

22 as being operated in accordance with the terms 

23 of the plan during the period described in sub24 paragraph (B)(ii). 
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1 (B) AMENDMENTS TO WHICH PARAGRAPH

2 APPLIES.— 

3 (i) IN GENERAL.—This paragraph 

4 shall apply to any amendment to any plan 

5 or annuity contract which is made— 

6 (I) pursuant to the amendments 

7 made by this subsection, or pursuant 

8 to any regulation issued by the Sec9 retary of the Treasury or the Secretary 

10 of Labor under any provision as so 

11 amended, and 

12 (II) on or before the last day of 

13 the first plan year beginning on or 

14 after January 1, 2016, or such later 

15 date as the Secretary of the Treasury 

16 may prescribe. 

17 (ii) CONDITIONS.—This subsection 

18 shall not apply to any amendment unless, 

19 during the period— 

20 (I) beginning on the date that the 

21 amendments made by this subsection 

22 or the regulation described in clause 

23 (i)(I) takes effect (or in the case of a 

24 plan or contract amendment not re25 quired by such amendments or such 
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1 regulation, the effective date specified 

2 by the plan), and 

3 (II) ending on the date described 

4 in clause (i)(II) (or, if earlier, the date 

5 the plan or contract amendment is 

6 adopted), 

7 the plan or contract is operated as if such 

8 plan or contract amendment were in effect, 

9 and such plan or contract amendment ap10 plies retroactively for such period. 

11 (C) ANTI-CUTBACK RELIEF.—A plan shall 

12 not be treated as failing to meet the requirements 

13 of section 204(g) of the Employee Retirement In14 come Security Act of 1974 and section 411(d)(6) 

15 of the Internal Revenue Code of 1986 solely by 

16 reason of a plan amendment to which this para17 graph applies. 

18 (d) MODIFICATION OF FUNDING TARGET DETERMINA19 TION PERIODS.— 

20 (1) INTERNAL REVENUE CODE OF 1986.—Clause 

21 (i) of section 430(h)(2)(B) of the Internal Revenue 

22 Code of 1986 is amended by striking ‘‘the first day 

23 of the plan year’’ and inserting ‘‘the valuation date 

24 for the plan year’’. 
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1 (2) EMPLOYEE RETIREMENT INCOME SECURITY

2 ACT OF 1974.—Clause (i) of section 303(h)(2)(B) of the 

3 Employee Retirement Income Security Act of 1974 

4 (29 U.S.C. 1083(h)(2)(B)(i)) is amended by striking 

5 ‘‘the first day of the plan year’’ and inserting ‘‘the 

6 valuation date for the plan year’’. 

7 (e) EFFECTIVE DATE.— 

8 (1) IN GENERAL.—The amendments made by 

9 subsections (a), (b), and (d) shall apply with respect 

10 to plan years beginning after December 31, 2012. 

11 (2) ELECTIONS.—A plan sponsor may elect not 

12 to have the amendments made by subsections (a), (b), 

13 and (d) apply to any plan year beginning before Jan14 uary 1, 2014, either (as specified in the election)— 

15 (A) for all purposes for which such amend16 ments apply, or 

17 (B) solely for purposes of determining the 

18 adjusted funding target attainment percentage 

19 under sections 436 of the Internal Revenue Code 

20 of 1986 and 206(g) of the Employee Retirement 

21 Income Security Act of 1974 for such plan year. 

22 A plan shall not be treated as failing to meet the re23 quirements of section 204(g) of such Act and section 

24 411(d)(6) of such Code solely by reason of an election 

25 under this paragraph. 
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1 SEC. 10. PREPAYMENT OF CERTAIN PBGC PREMIUMS. 

2 (a) IN GENERAL.—Section 4007 of the Employee Re3 tirement Income Security Act of 1974 (29 U.S.C. 1307) is 

4 amended by adding at the end the following new subsection: 

5 ‘‘(f) ELECTION TO PREPAY FLAT DOLLAR PRE6 MIUMS.— 

7 ‘‘(1) IN GENERAL.—The designated payor may 

8 elect to prepay during any plan year the premiums 

9 due under clause (i) or (v), whichever is applicable, 

10 of section 4006(a)(3)(A) for the number of consecutive 

11 subsequent plan years (not greater than 5) specified 

12 in the election. 

13 ‘‘(2) AMOUNT OF PREPAYMENT.— 

14 ‘‘(A) IN GENERAL.—The amount of the pre15 payment for any subsequent plan year under 

16 paragraph (1) shall be equal to the amount of 

17 the premium determined under clause (i) or (v), 

18 whichever is applicable, of section 4006(a)(3)(A) 

19 for the plan year in which the prepayment is 

20 made. 

21 ‘‘(B) ADDITIONAL PARTICIPANTS.—If there 

22 is an increase in the number of participants in 

23 the plan during any plan year with respect to 

24 which a prepayment has been made, the des25 ignated payor shall pay a premium for such ad26 ditional participants at the premium rate in ef-
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1 fect under clause (i) or (v), whichever is applica2 ble, of section 4006(a)(3)(A) for such plan year. 

3 No credit or other refund shall be granted in the 

4 case of a plan that has a decrease in number of 

5 participants during a plan year with respect to 

6 which a prepayment has been made. 

7 ‘‘(C) COORDINATION WITH PREMIUM FOR

8 UNFUNDED VESTED BENEFITS.—The amount of 

9 the premium determined under section 

10 4006(a)(3)(A)(i) for the purpose of determining 

11 the prepayment amount for any plan year shall 

12 be determined without regard to the increase in 

13 such premium under section 4006(a)(3)(E). Such 

14 increase shall be paid in the same amount and 

15 at the same time as it would otherwise be paid 

16 without regard to this subsection. 

17 ‘‘(3) ELECTION.—The election under this sub18 section shall be made at such time and in such man19 ner as the corporation may prescribe.’’. 

20 (b) CONFORMING AMENDMENT.—The second sentence 

21 of subsection (a) of section 4007 of the Employee Retirement 

22 Income Security Act of 1974 (29 U.S.C. 1307) is amended 

23 by striking ‘‘Premiums’’ and inserting ‘‘Except as provided 

24 in subsection (f), premiums’’. 
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1 (c) EFFECTIVE DATE.—The amendments made by this 

2 section shall apply to plan years beginning after the date 

3 of the enactment of this Act. 

4 SEC. 11. EXTENSION OF CUSTOMS USER FEES. 

5 Section 13031(j)(3) of the Consolidated Omnibus 

6 Budget Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)) is 

7 amended— 

8 (1) in subparagraph (A), by striking ‘‘September 

9 30, 2023’’ and inserting ‘‘September 30, 2024’’; and 

10 (2) in subparagraph (B)(i), by striking ‘‘Sep11 tember 30, 2023’’ and inserting ‘‘September 30, 

12 2024’’. 

13 SEC. 12. EMERGENCY SERVICES, GOVERNMENT, AND CER14 TAIN NONPROFIT VOLUNTEERS. 

15 (a) IN GENERAL.—Section 4980H(c) of the Internal 

16 Revenue Code of 1986 is amended by redesignating para17 graphs (5), (6), and (7) as paragraphs (6), (7), and (8), 

18 respectively, and by inserting after paragraph (4) the fol19 lowing new paragraph: 

20 ‘‘(5) SPECIAL RULES FOR CERTAIN EMERGENCY

21 SERVICES, GOVERNMENT, AND NONPROFIT VOLUN22 TEERS.— 

23 ‘‘(A) EMERGENCY SERVICES VOLUN24 TEERS.—Qualified services rendered as a bona 

25 fide volunteer to an eligible employer shall not be 
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1 taken into account under this section as service 

2 provided by an employee. For purposes of the 

3 preceding sentence, the terms ‘qualified services’, 

4 ‘bona fide volunteer’, and ‘eligible employer’ 

5 shall have the respective meanings given such 

6 terms under section 457(e). 

7 ‘‘(B) CERTAIN OTHER GOVERNMENT AND

8 NONPROFIT VOLUNTEERS.— 

9 ‘‘(i) IN GENERAL.—Services rendered 

10 as a bona fide volunteer to a specified em11 ployer shall not be taken into account under 

12 this section as service provided by an em13 ployee. 

14 ‘‘(ii) BONA FIDE VOLUNTEER.—For 

15 purposes of this subparagraph, the term 

16 ‘bona fide volunteer’ means an employee of 

17 a specified employer whose only compensa18 tion from such employer is in the form of— 

19 ‘‘(I) reimbursement for (or reason20 able allowance for) reasonable expenses 

21 incurred in the performance of services 

22 by volunteers, or 

23 ‘‘(II) reasonable benefits (includ24 ing length of service awards), and 

25 nominal fees, customarily paid by 
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1 similar entities in connection with the 

2 performance of services by volunteers. 

3 ‘‘(iii) SPECIFIED EMPLOYER.—For 

4 purposes of this subparagraph, the term 

5 ‘specified employer’ means— 

6 ‘‘(I) any government entity, and 

7 ‘‘(II) any organization described 

8 in section 501(c) and exempt from tax 

9 under section 501(a). 

10 ‘‘(iv) COORDINATION WITH SUBPARA11 GRAPH (A).—This subparagraph shall not 

12 fail to apply with respect to services merely 

13 because such services are qualified services 

14 (as defined in section 457(e)(11)(C)).’’. 

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

16 section shall apply to months beginning after December 31, 

17 2013. 

Attest: 

Secretary. 

113TH CONGRESS 

2D SESSION H.R. 3979 

AMENDMENT