117 
priated by section 1304 of title 31, United 
States Code. 
(ii) CONDITIONS MET.—The conditions 
described in section 1304 of title 31, United 
States Code, shall be considered to be met 
for purposes of clause (i). 
(D) TRANSFERS.—In a manner designed to 
encourage participation in the Land Consolida-
tion Program, the Secretary may transfer, at the 
discretion of the Secretary, not more than 
$60,000,000 of amounts in the Trust Land Con-
solidation Fund to the Indian Education Schol-
arship Holding Fund established under para-
graph 2. 
(2) INDIAN EDUCATION SCHOLARSHIP HOLDING 
FUND.— 
(A) ESTABLISHMENT.—On the final ap-
proval (as defined in the Settlement) of the Set-
tlement, there shall be established in the Treas-
ury of the United States a fund, to be known as 
the ‘‘Indian Education Scholarship Holding 
Fund’’. 
(B) AVAILABILITY.—Notwithstanding any 
other provision of law governing competition, 
public notification, or Federal procurement or
118 
assistance, amounts in the Indian Education 
Scholarship Holding Fund shall be made avail-
able, without further appropriation, to the Sec-
retary to contribute to an Indian Education 
Scholarship Fund, as described in the Settle-
ment, to provide scholarships for Native Ameri-
cans. 
(3) ACQUISITION
OF
TRUST
OR
RESTRICTED 
LAND.—The Secretary may acquire, at the discretion 
of the Secretary and in accordance with the Land 
Consolidation Program, any fractional interest in 
trust or restricted land. 
(4) 
TREATMENT
OF
UNLOCATABLE
PLAIN-
TIFFS.—A Plaintiff the whereabouts of whom are un-
known and who, after reasonable efforts by the Sec-
retary, cannot be located during the 5 year period be-
ginning on the date of final approval (as defined in 
the Settlement) of the Settlement shall be considered 
to have accepted an offer made pursuant to the Land 
Consolidation Program. 
(g) TAXATION AND OTHER BENEFITS.— 
(1) INTERNAL REVENUE CODE.—For purposes of 
the Internal Revenue Code of 1986, amounts received 
by an individual Indian as a lump sum or a periodic 
payment pursuant to the Settlement—
119 
(A) shall not be included in gross income; 
and 
(B) shall not be taken into consideration for 
purposes of applying any provision of the Inter-
nal Revenue Code of 1986 that takes into ac-
count excludable income in computing adjusted 
gross income or modified adjusted gross income, 
including section 86 of that Code (relating to So-
cial Security and tier 1 railroad retirement ben-
efits). 
(2) OTHER
BENEFITS.—Notwithstanding any 
other provision of law, for purposes of determining 
initial eligibility, ongoing eligibility, or level of bene-
fits under any Federal or federally assisted program, 
amounts received by an individual Indian as a lump 
sum or a periodic payment pursuant to the Settle-
ment shall not be treated for any household member, 
during the 1-year period beginning on the date of re-
ceipt— 
(A) as income for the month during which 
the amounts were received; or 
(B) as a resource.
120 
SEC. 5004. EXTENSION AND FLEXIBILITY FOR CERTAIN AL-
LOCATED SURFACE TRANSPORTATION PRO-
GRAMS. 
(a) MODIFICATION OF ALLOCATION RULES.—Section 
411(d) of the Surface Transportation Extension Act of 2010 
(Public Law 111–147; 124 Stat. 80) is amended— 
(1) in paragraph (1)— 
(A) in the matter preceding subparagraph 
(A)— 
(i) by striking ‘‘1301, 1302,’’; and 
(ii) by striking ‘‘1198, 1204,’’; and 
(B) in subparagraph (A)— 
(i) in the matter preceding clause (i) 
by striking ‘‘apportioned under sections 
104(b) and 144 of title 23, United States 
Code,’’ and inserting ‘‘specified in section 
105(a)(2) of title 23, United States Code 
(except the high priority projects pro-
gram),’’; and 
(ii) in clause (ii) by striking ‘‘appor-
tioned under such sections of such Code’’ 
and inserting ‘‘specified in such section 
105(a)(2) (except the high priority projects 
program)’’; 
(2) in paragraph (2)—
121 
(A) in the matter preceding subparagraph 
(A)— 
(i) by striking ‘‘1301, 1302,’’; and 
(ii) by striking ‘‘1198, 1204,’’; and 
(B) in subparagraph (A)— 
(i) in the matter preceding clause (i) 
by striking ‘‘apportioned under sections 
104(b) and 144 of title 23, United States 
Code,’’ and inserting ‘‘specified in section 
105(a)(2) of title 23, United States Code 
(except the high priority projects pro-
gram),’’; and 
(ii) in clause (ii) by striking ‘‘appor-
tioned under such sections of such Code’’ 
and inserting ‘‘specified in such section 
105(a)(2) (except the high priority projects 
program)’’; and 
(3) by adding at the end the following: 
‘‘(5) PROJECTS OF NATIONAL AND REGIONAL SIG-
NIFICANCE
AND
NATIONAL
CORRIDOR
INFRASTRUC-
TURE IMPROVEMENT PROGRAMS.— 
‘‘(A) REDISTRIBUTION
AMONG
STATES.— 
Notwithstanding sections 1301(m) and 1302(e) of 
SAFETEA–LU (119 Stat. 1202 and 1205), the 
Secretary shall apportion funds authorized to be
122 
appropriated under subsection (b) for the 
projects of national and regional significance 
program and the national corridor infrastruc-
ture improvement program among all States 
such that each State’s share of the funds so ap-
portioned is equal to the State’s share for fiscal 
year 2009 of funds apportioned or allocated for 
the programs specified in section 105(a)(2) of 
title 23, United States Code. 
‘‘(B) DISTRIBUTION
AMONG
PROGRAMS.— 
Funds apportioned to a State pursuant to sub-
paragraph (A) shall be— 
‘‘(i) made available to the State for the 
programs specified in section 105(a)(2) of 
title 23, United States Code (except the high 
priority projects program), and in the same 
proportion for each such program that— 
‘‘(I) the amount apportioned to 
the State for that program for fiscal 
year 2009; bears to 
‘‘(II) the amount apportioned to 
the State for fiscal year 2009 for all 
such programs; and 
‘‘(ii) administered in the same manner 
and with the same period of availability as
123 
funding is administered under programs 
identified in clause (i).’’. 
(b) EXPENDITURE AUTHORITY FROM HIGHWAY TRUST 
FUND.—Paragraph (1) of section 9503(c) of the Internal 
Revenue Code of 1986 is amended by striking ‘‘Surface 
Transportation Extension Act of 2010’’ and inserting 
‘‘Supplemental Appropriations Act, 2010’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall take effect upon the date of enactment of the 
Surface Transportation Extension Act of 2010 (Public Law 
111–147; 124 Stat. 78 et seq.) and shall be treated as being 
included in that Act at the time of the enactment of that 
Act. 
(d) SAVINGS CLAUSE.— 
(1) IN GENERAL.—For fiscal year 2010 and for 
the period beginning on October 1, 2010, and ending 
on December 31, 2010, the amount of funds appor-
tioned to each State under section 411(d) of the Sur-
face Transportation Extension Act of 2010 (Public 
Law 111–147) that is determined by the amount that 
the State received or was authorized to receive for fis-
cal year 2009 to carry out the projects of national 
and regional significance program and national cor-
ridor infrastructure improvement program shall be 
the greater of—
124 
(A) the amount that the State was author-
ized to receive under section 411(d) of the Sur-
face Transportation Extension Act of 2010 with 
respect to each such program according to the 
provisions of that Act, as in effect on the day be-
fore the date of enactment of this Act; or 
(B) the amount that the State is authorized 
to receive under section 411(d) of the Surface 
Transportation Extension Act of 2010 with re-
spect to each such program pursuant to the pro-
visions of that Act, as amended by the amend-
ments made by this section. 
(2) OBLIGATION
AUTHORITY.—For fiscal year 
2010, the amount of obligation authority distributed 
to each State shall be the greater of— 
(A) the amount that the State was author-
ized to receive pursuant to section 120(a)(4)(A) 
(as it pertains to the Appalachian Development 
Highway System program) of title I of division 
A of the Consolidated Appropriations Act, 2010 
(Public Law 111–117) and sections 120(a)(4)(B) 
and 120(a)(6) of such title, as of the day before 
the date of enactment of this Act; or 
(B) the amount that the State is authorized 
to receive pursuant to section 120(a)(4)(A) (as it
125 
pertains to the Appalachian Development High-
way System program) of title I of division A of 
the Consolidated Appropriations Act, 2010 (Pub-
lic Law 111–117) and sections 120(a)(4)(B) and 
120(a)(6) of such title, as of the date of enact-
ment of this Act. 
(3) AUTHORIZATION
OF
APPROPRIATIONS.— 
There is authorized to be appropriated out of the 
Highway Trust Fund (other than the Mass Transit 
Account) such sums as may be necessary to carry out 
this subsection. 
(4) INCREASE IN OBLIGATION LIMITATION.—The 
limitation under the heading ‘‘Federal-aid Highways 
(Limitation on Obligations) (Highway Trust Fund)’’ 
in Public Law 111–117 is increased by such sums as 
may be necessary to carry out this subsection. 
(5) CONTRACT AUTHORITY.—Funds made avail-
able to carry out this subsection shall be available for 
obligation and administered in the same manner as 
if such funds were apportioned under chapter 1 of 
title 23, United States Code. 
(6) AMOUNTS.—The dollar amount specified in 
section 105(d)(1) of title 23, United States Code, the 
dollar amount specified in section 120(a)(4)(B) of 
title I of division A of the Consolidated Appropria-
126 
tions Act, 2010 (Public Law 111–117), and the dollar 
amount specified in section 120(b)(10) of such title 
shall each be increased as necessary to carry out this 
subsection. 
Subtitle B—Revenue Provisions 
SEC. 5101. REQUIRED MINIMUM 10-YEAR TERM, ETC., FOR 
GRANTOR RETAINED ANNUITY TRUSTS. 
(a) IN GENERAL.—Subsection (b) of section 2702 of 
the Internal Revenue Code of 1986 is amended— 
(1) by redesignating paragraphs (1), (2) and (3) 
as subparagraphs (A), (B), and (C), respectively, and 
by moving such subparagraphs (as so redesignated) 2 
ems to the right, 
(2) by striking ‘‘For purposes of’’ and inserting 
the following: 
‘‘(1) IN GENERAL.—For purposes of’’, and 
(3) by striking ‘‘paragraph (1) or (2)’’ in para-
graph (1)(C) (as so redesignated) and inserting ‘‘sub-
paragraph (A) or (B)’’, and 
(4) by adding at the end the following new para-
graph: 
‘‘(2) ADDITIONAL REQUIREMENTS WITH RESPECT 
TO GRANTOR RETAINED ANNUITIES.—For purposes of 
subsection (a), in the case of an interest described in 
paragraph (1)(A) (determined without regard to this
127 
paragraph) which is retained by the transferor, such 
interest shall be treated as described in such para-
graph only if— 
‘‘(A) the right to receive the fixed amounts 
referred to in such paragraph is for a term of 
not less than 10 years, 
‘‘(B) such fixed amounts, when determined 
on an annual basis, do not decrease relative to 
any prior year during the first 10 years of the 
term referred to in subparagraph (A), and 
‘‘(C) the remainder interest has a value 
greater than zero determined as of the time of the 
transfer.’’. 
(b) EFFECTIVE DATE.—The amendments made by this 
section shall apply to transfers made after the date of the 
enactment of this Act. 
SEC. 5102. CRUDE TALL OIL INELIGIBLE FOR CELLULOSIC 
BIOFUEL PRODUCER CREDIT. 
(a) IN GENERAL.—Clause (iii) of section 40(b)(6)(E) 
of the Internal Revenue Code of 1986 is amended— 
(1) by striking ‘‘or’’ at the end of subclause (I), 
(2) by striking the period at the end of subclause 
(II) and inserting ‘‘, or’’, 
(3) by adding at the end the following new sub-
clause:
128 
‘‘(III) such fuel has an acid num-
ber greater than 25.’’, and 
(4) by striking ‘‘UNPROCESSED’’ in the heading 
and inserting ‘‘CERTAIN’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to fuels sold or used on or after January 
1, 2010. 
SEC. 5103. 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 
5.25 percentage points. 
Subtitle C—Budgetary Provisions 
SEC. 5201. BUDGETARY PROVISIONS. 
(a) STATUTORY 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, jointly submitted for printing in 
the Congressional Record by the Chairmen of the House and 
Senate Budget Committees, provided that such statement 
has been submitted prior to the vote on passage in the House 
acting first on this conference report or amendment between 
the Houses.
129 
(b) EXCLUSION FROM PAYGO.— 
(1) Savings in this Act that would be subject to 
inclusion in the Statutory Pay-As-You-Go scorecards 
are providing an offset to increased discretionary 
spending. As such, they should not be available on the 
scorecards maintained by the Office of Management 
and Budget to provide offsets for future legislation. 
(2) The Director of the Office of Management 
and Budget shall not include any net savings result-
ing from the changes in direct spending or revenues 
contained in this Act on the scorecards required to be 
maintained by OMB under the Statutory Pay-As- 
You-Go Act of 2010. 
Attest: 
Clerk.