alized assessments and referrals to reemployment 
services; and 
(2) to provide individuals receiving unemploy-
ment insurance benefits with early access to specific 
strategies that can help get them back into the 
workforce faster, including through— 
(A) the development of a reemployment 
plan; 
(B) the provision of access to relevant 
labor market information; 
(C) the provision of access to information 
about industry-recognized credentials that are 
regionally relevant or nationally portable; 
(D) the provision of referrals to reemploy-
ment services and training; and 
(E) an assessment of the individual’s on- 
going eligibility for unemployment insurance 
benefits. 
SEC. 5. ADDITIONAL EXTENDED UNEMPLOYMENT BENE-
FITS UNDER THE RAILROAD UNEMPLOY-
MENT INSURANCE ACT. 
(a) EXTENSION.—Section 2(c)(2)(D)(iii) of the Rail-
road 
Unemployment 
Insurance 
Act 
(45 
U.S.C. 
352(c)(2)(D)(iii)) is amended— 
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(1) by striking ‘‘June 30, 2013’’ and inserting 
‘‘November 30, 2013’’; and 
(2) by striking ‘‘December 31, 2013’’ and in-
serting ‘‘May 31, 2014’’. 
(b) 
CLARIFICATION
ON
AUTHORITY
TO
USE 
FUNDS.—Funds appropriated under either the first or 
second sentence of clause (iv) of section 2(c)(2)(D) of the 
Railroad Unemployment Insurance Act shall be available 
to cover the cost of additional extended unemployment 
benefits provided under such section 2(c)(2)(D) by reason 
of the amendments made by subsection (a) as well as to 
cover the cost of such benefits provided under such section 
2(c)(2)(D), as in effect on the day before the date of en-
actment of this Act. 
(c) FUNDING FOR ADMINISTRATION.—Out of any 
funds in the Treasury not otherwise appropriated, there 
are appropriated to the Railroad Retirement Board 
$105,000 for administrative expenses associated with the 
payment of additional extended unemployment benefits 
provided under section 2(c)(2)(D) of the Railroad Unem-
ployment Insurance Act by reason of the amendments 
made by subsection (a), to remain available until ex-
pended. 
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SEC. 6. FLEXIBILITY FOR UNEMPLOYMENT PROGRAM 
AGREEMENTS. 
(a) FLEXIBILITY.— 
(1) IN
GENERAL.—Subsection (g) of section 
4001 of the Supplemental Appropriations Act, 2008 
(Public Law 110–252; 26 U.S.C. 3304 note) shall 
not apply with respect to a State that has enacted 
a law before December 1, 2013, that, upon taking 
effect, would violate such subsection. 
(2) EFFECTIVE DATE.—Paragraph (1) is effec-
tive with respect to weeks of unemployment begin-
ning on or after December 29, 2013. 
(b) PERMITTING
A SUBSEQUENT AGREEMENT.— 
Nothing in title IV of the Supplemental Appropriations 
Act, 2008 (Public Law 110–252; 26 U.S.C. 3304 note) 
shall preclude a State whose agreement under such title 
was terminated from entering into a subsequent agree-
ment under such title on or after the date of the enact-
ment of this Act if the State, taking into account the ap-
plication of subsection (a), would otherwise meet the re-
quirements for an agreement under such title. 
SEC. 7. ENDING UNEMPLOYMENT PAYMENTS TO JOBLESS 
MILLIONAIRES AND BILLIONAIRES. 
(a) PROHIBITION.—Notwithstanding any other provi-
sion of law, no Federal funds may be used for payments 
of unemployment compensation under the emergency un-
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employment compensation program under title IV of the 
Supplemental Appropriations Act, 2008 (Public Law 110– 
252; 26 U.S.C. 3304 note) to an individual whose adjusted 
gross income in the preceding year was equal to or greater 
than $1,000,000. 
(b) COMPLIANCE.—Unemployment Insurance appli-
cations shall include a form or procedure for an individual 
applicant to certify the individual’s adjusted gross income 
was not equal to or greater than $1,000,000 in the pre-
ceding year. 
(c) AUDITS.—The certifications required by sub-
section (b) shall be auditable by the U.S. Department of 
Labor or the U.S. Government Accountability Office. 
(d) STATUS OF APPLICANTS.—It is the duty of the 
States to verify the residency, employment, legal, and in-
come status of applicants for Unemployment Insurance 
and no Federal funds may be expended for purposes of 
determining whether or not the prohibition under sub-
section (a) applies with respect to an individual. 
(e) EFFECTIVE DATE.—The prohibition under sub-
section (a) shall apply to weeks of unemployment begin-
ning on or after the date of the enactment of this Act. 
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SEC. 8. GAO STUDY ON THE USE OF WORK SUITABILITY RE-
QUIREMENTS 
IN 
UNEMPLOYMENT 
INSUR-
ANCE PROGRAMS. 
(a) STUDY.—The Comptroller General of the United 
States shall conduct a study on the use of work suitability 
requirements to strengthen requirements to ensure that 
unemployment insurance benefits are being provided to in-
dividuals who are actively looking for work and who truly 
want to return to the labor force. Such study shall include 
an analysis of— 
(1) how work suitability requirements work 
under both State and Federal unemployment insur-
ance programs; and 
(2) how to incorporate and improve such re-
quirements under Federal unemployment insurance 
programs; and 
(3) other items determined appropriate by the 
Comptroller General. 
(b) BRIEFING.—Not later than 90 days after the date 
of the enactment of this Act, the Comptroller General of 
the United States shall brief Congress on the ongoing 
study required under subsection (a). Such briefing shall 
include preliminary recommendations for such legislation 
and administrative action as the Comptroller General de-
termines appropriate. 
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SEC. 9. FUNDING STABILIZATION. 
(a) FUNDING STABILIZATION UNDER THE INTERNAL 
REVENUE CODE.—The table in subclause (II) of section 
430(h)(2)(C)(iv) of the Internal Revenue Code of 1986 is 
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%’’. 
(b) FUNDING STABILIZATION UNDER ERISA.— 
(1) IN GENERAL.—The table in subclause (II) 
of section 303(h)(2)(C)(iv) of the Employee Retire-
ment Income Security Act of 1974 is 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%’’. 
(2) CONFORMING AMENDMENT.— 
(A) IN GENERAL.—Clause (ii) of section 
101(f)(2)(D) of such Act is amended by strik-
ing ‘‘2015’’ and inserting ‘‘2020’’. 
(B) 
STATEMENTS.—The 
Secretary 
of 
Labor shall modify the statements required 
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under subclauses (I) and (II) of section 
101(f)(2)(D)(i) of such Act to conform to the 
amendments made by this section. 
(c) STABILIZATION NOT TO APPLY FOR PURPOSES 
OF
CERTAIN
ACCELERATED
BENEFIT
DISTRIBUTION 
RULES.— 
(1) INTERNAL REVENUE CODE OF 1986.—The 
second sentence of paragraph (2) of section 436(d) 
of the Internal Revenue Code of 1986 is amended by 
striking ‘‘of such plan’’ and inserting ‘‘of such plan 
(determined by not taking into account any adjust-
ment 
of 
segment 
rates 
under 
section 
430(h)(2)(C)(iv))’’. 
(2) EMPLOYEE RETIREMENT INCOME SECURITY 
ACT OF 1974.—The second sentence of subparagraph 
(B) of section 206(g)(3) of the Employee Retirement 
Income 
Security 
Act 
of 
1974 
(29 
U.S.C. 
1056(g)(3)(B)) is amended by striking ‘‘of such 
plan’’ and inserting ‘‘of such plan (determined by 
not taking into account any adjustment of segment 
rates under section 303(h)(2)(C)(iv))’’. 
(3) EFFECTIVE DATE.— 
(A) IN GENERAL.—Except as provided in 
subparagraph (B), the amendments made by 
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this subsection shall apply to plan years begin-
ning after December 31, 2014. 
(B) COLLECTIVELY BARGAINED PLANS.— 
In the case of a plan maintained pursuant to 1 
or more collective bargaining agreements, the 
amendments made by this subsection shall 
apply to plan years beginning after December 
31, 2015. 
(4) PROVISIONS
RELATING
TO
PLAN
AMEND-
MENTS.— 
(A) IN GENERAL.—If this paragraph ap-
plies to any amendment to any plan or annuity 
contract, such plan or contract shall be treated 
as being operated in accordance with the terms 
of the plan during the period described in sub-
paragraph (B)(ii). 
(B) AMENDMENTS TO WHICH PARAGRAPH 
APPLIES.— 
(i) IN
GENERAL.—This paragraph 
shall apply to any amendment to any plan 
or annuity contract which is made— 
(I) pursuant to the amendments 
made by this subsection, or pursuant 
to any regulation issued by the Sec-
retary of the Treasury or the Sec-
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retary of Labor under any provision 
as so amended, and 
(II) on or before the last day of 
the first plan year beginning on or 
after January 1, 2016, or such later 
date as the Secretary of the Treasury 
may prescribe. 
(ii) 
CONDITIONS.—This 
subsection 
shall not apply to any amendment unless, 
during the period— 
(I) beginning on the date that 
the amendments made by this sub-
section or the regulation described in 
clause (i)(I) takes effect (or in the 
case of a plan or contract amendment 
not required by such amendments or 
such regulation, the effective date 
specified by the plan), and 
(II) ending on the date described 
in clause (i)(II) (or, if earlier, the 
date the plan or contract amendment 
is adopted), 
the plan or contract is operated as if such 
plan or contract amendment were in effect, 
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and such plan or contract amendment ap-
plies retroactively for such period. 
(C) ANTI-CUTBACK RELIEF.—A plan shall 
not be treated as failing to meet the require-
ments of section 204(g) of the Employee Re-
tirement Income Security Act of 1974 and sec-
tion 411(d)(6) of the Internal Revenue Code of 
1986 solely by reason of a plan amendment to 
which this paragraph applies. 
(d) MODIFICATION OF FUNDING TARGET DETER-
MINATION PERIODS.— 
(1) INTERNAL
REVENUE
CODE
OF
1986.— 
Clause (i) of section 430(h)(2)(B) of the Internal 
Revenue Code of 1986 is amended by striking ‘‘the 
first day of the plan year’’ and inserting ‘‘the valu-
ation date for the plan year’’. 
(2) EMPLOYEE RETIREMENT INCOME SECURITY 
ACT OF 1974.—Clause (i) of section 303(h)(2)(B) of 
the Employee Retirement Income Security Act of 
1974 (29 U.S.C. 1083(h)(2)(B)(i)) is amended by 
striking ‘‘the first day of the plan year’’ and insert-
ing ‘‘the valuation date for the plan year’’. 
(e) EFFECTIVE DATE.— 
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(1) IN GENERAL.—The amendments made by 
subsections (a), (b), and (d) shall apply with respect 
to plan years beginning after December 31, 2012. 
(2) ELECTIONS.—A plan sponsor may elect not 
to have the amendments made by subsections (a), 
(b), and (d) apply to any plan year beginning before 
January 1, 2014, either (as specified in the elec-
tion)— 
(A) for all purposes for which such amend-
ments apply, or 
(B) solely for purposes of determining the 
adjusted funding target attainment percentage 
under sections 436 of the Internal Revenue 
Code of 1986 and 206(g) of the Employee Re-
tirement Income Security Act of 1974 for such 
plan year. 
A plan shall not be treated as failing to meet the re-
quirements of section 204(g) of such Act and section 
411(d)(6) of such Code solely by reason of an elec-
tion under this paragraph. 
SEC. 10. PREPAYMENT OF CERTAIN PBGC PREMIUMS. 
(a) IN GENERAL.—Section 4007 of the Employee Re-
tirement Income Security Act of 1974 (29 U.S.C. 1307) 
is amended by adding at the end the following new sub-
section: 
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‘‘(f) ELECTION TO PREPAY FLAT DOLLAR PRE-
MIUMS.— 
‘‘(1) IN GENERAL.—The designated payor may 
elect to prepay during any plan year the premiums 
due under clause (i) or (v), whichever is applicable, 
of section 4006(a)(3)(A) for the number of consecu-
tive subsequent plan years (not greater than 5) spec-
ified in the election. 
‘‘(2) AMOUNT OF PREPAYMENT.— 
‘‘(A) IN
GENERAL.—The amount of the 
prepayment for any subsequent plan year under 
paragraph (1) shall be equal to the amount of 
the premium determined under clause (i) or (v), 
whichever 
is 
applicable, 
of 
section 
4006(a)(3)(A) for the plan year in which the 
prepayment is made. 
‘‘(B) 
ADDITIONAL
PARTICIPANTS.—If 
there is an increase in the number of partici-
pants in the plan during any plan year with re-
spect to which a prepayment has been made, 
the designated payor shall pay a premium for 
such additional participants at the premium 
rate in effect under clause (i) or (v), whichever 
is applicable, of section 4006(a)(3)(A) for such 
plan year. No credit or other refund shall be 
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granted in the case of a plan that has a de-
crease in number of participants during a plan 
year with respect to which a prepayment has 
been made. 
‘‘(C) COORDINATION WITH PREMIUM FOR 
UNFUNDED
VESTED
BENEFITS.—The amount 
of the premium determined under section 
4006(a)(3)(A)(i) for the purpose of determining 
the prepayment amount for any plan year shall 
be determined without regard to the increase in 
such premium under section 4006(a)(3)(E). 
Such increase shall be paid in the same amount 
and at the same time as it would otherwise be 
paid without regard to this subsection. 
‘‘(3) ELECTION.—The election under this sub-
section shall be made at such time and in such man-
ner as the corporation may prescribe.’’. 
(b) CONFORMING AMENDMENT.—The second sen-
tence of subsection (a) of section 4007 of the Employee 
Retirement Income Security Act of 1974 (29 U.S.C. 1307) 
is amended by striking ‘‘Premiums’’ and inserting ‘‘Ex-
cept as provided in subsection (f), premiums’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to plan years beginning after the 
date of the enactment of this Act. 
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SEC. 11. EXTENSION OF 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 ‘‘Sep-
tember 30, 2023’’ and inserting ‘‘September 30, 
2024’’; and 
(2) in subparagraph (B)(i), by striking ‘‘Sep-
tember 30, 2023’’ and inserting ‘‘September 30, 
2024’’. 
SEC. 12. EMERGENCY SERVICES, GOVERNMENT, AND CER-
TAIN NONPROFIT VOLUNTEERS. 
(a) IN GENERAL.—Section 4980H(c) of the Internal 
Revenue Code of 1986 is amended by redesignating para-
graphs (5), (6), and (7) as paragraphs (6), (7), and (8), 
respectively, and by inserting after paragraph (4) the fol-
lowing new paragraph: 
‘‘(5) SPECIAL RULES FOR CERTAIN EMERGENCY 
SERVICES, GOVERNMENT, AND NONPROFIT VOLUN-
TEERS.— 
‘‘(A) 
EMERGENCY
SERVICES
VOLUN-
TEERS.—Qualified services rendered as a bona 
fide volunteer to an eligible employer shall not 
be taken into account under this section as 
service provided by an employee. For purposes 
of the preceding sentence, the terms ‘qualified 
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services’, ‘bona fide volunteer’, and ‘eligible em-
ployer’ shall have the respective meanings given 
such terms under section 457(e). 
‘‘(B) CERTAIN OTHER GOVERNMENT AND 
NONPROFIT VOLUNTEERS.— 
‘‘(i) IN GENERAL.—Services rendered 
as a bona fide volunteer to a specified em-
ployer shall not be taken into account 
under this section as service provided by 
an employee. 
‘‘(ii) BONA
FIDE
VOLUNTEER.—For 
purposes of this subparagraph, the term 
‘bona fide volunteer’ means an employee of 
a specified employer whose only compensa-
tion from such employer is in the form 
of— 
‘‘(I) reimbursement for (or rea-
sonable allowance for) reasonable ex-
penses incurred in the performance of 
services by volunteers, or 
‘‘(II) reasonable benefits (includ-
ing length of service awards), and 
nominal fees, customarily paid by 
similar entities in connection with the 
performance of services by volunteers. 
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‘‘(iii) 
SPECIFIED
EMPLOYER.—For 
purposes of this subparagraph, the term 
‘specified employer’ means— 
‘‘(I) any government entity, and 
‘‘(II) any organization described 
in section 501(c) and exempt from tax 
under section 501(a). 
‘‘(iv) COORDINATION WITH SUBPARA-
GRAPH (A).—This subparagraph shall not 
fail to apply with respect to services merely 
because such services are qualified services 
(as defined in section 457(e)(11)(C)).’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to months beginning after Decem-
ber 31, 2013. 
Æ 
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