H. R. 5771—3 
Sec. 204. Amendment relating to FAA Modernization and Reform Act of 2012. 
Sec. 205. Amendments relating to Regulated Investment Company Modernization 
Act of 2010. 
Sec. 206. Amendments relating to Tax Relief, Unemployment Insurance Reauthor-
ization, and Job Creation Act of 2010. 
Sec. 207. Amendments relating to Creating Small Business Jobs Act of 2010. 
Sec. 208. Clerical amendment relating to Hiring Incentives to Restore Employment 
Act. 
Sec. 209. Amendments relating to American Recovery and Reinvestment Tax Act of 
2009. 
Sec. 210. Amendments relating to Energy Improvement and Extension Act of 2008. 
Sec. 211. Amendments relating to Tax Extenders and Alternative Minimum Tax 
Relief Act of 2008. 
Sec. 212. Clerical amendments relating to Housing Assistance Tax Act of 2008. 
Sec. 213. Amendments and provision relating to Heroes Earnings Assistance and 
Relief Tax Act of 2008. 
Sec. 214. Amendments relating to Economic Stimulus Act of 2008. 
Sec. 215. Amendments relating to Tax Technical Corrections Act of 2007. 
Sec. 216. Amendment relating to Tax Relief and Health Care Act of 2006. 
Sec. 217. Amendment relating to Safe, Accountable, Flexible, Efficient Transpor-
tation Equity Act of 2005: A Legacy for Users. 
Sec. 218. Amendments relating to Energy Tax Incentives Act of 2005. 
Sec. 219. Amendments relating to American Jobs Creation Act of 2004. 
Sec. 220. Other clerical corrections. 
Sec. 221. Deadwood provisions. 
TITLE III—JOINT COMMITTEE ON TAXATION 
Sec. 301. Increased refund and credit threshold for Joint Committee on Taxation 
review of C corporation return. 
TITLE IV—BUDGETARY EFFECTS 
Sec. 401. Budgetary effects. 
DIVISION B—ACHIEVING A BETTER LIFE EXPERIENCE ACT OF 2014 
Sec. 1. Short title; etc. 
TITLE I—QUALIFIED ABLE PROGRAMS 
Sec. 101. Purposes. 
Sec. 102. Qualified ABLE programs. 
Sec. 103. Treatment of ABLE accounts under certain Federal programs. 
Sec. 104. Treatment of ABLE accounts in bankruptcy. 
Sec. 105. Investment direction rule for 529 plans. 
TITLE II—OFFSETS 
Sec. 201. Correction to workers compensation offset age. 
Sec. 202. Accelerated application of relative value targets for misvalued services in 
the Medicare physician fee schedule. 
Sec. 203. Consistent treatment of vacuum erection systems in Medicare Parts B 
and D. 
Sec. 204. One-year delay of implementation of oral-only policy under Medicare 
ESRD prospective payment system. 
Sec. 205. Modification relating to Inland Waterways Trust Fund financing rate. 
Sec. 206. Certified professional employer organizations. 
Sec. 207. Exclusion of dividends from controlled foreign corporations from the defi-
nition of personal holding company income for purposes of the personal 
holding company rules. 
Sec. 208. Inflation adjustment for certain civil penalties under the Internal Rev-
enue Code of 1986. 
Sec. 209. Increase in continuous levy. 
TITLE I—CERTAIN EXPIRING 
PROVISIONS 
Subtitle A—Individual Tax Extenders 
SEC. 101. EXTENSION OF DEDUCTION FOR CERTAIN EXPENSES OF 
ELEMENTARY AND SECONDARY SCHOOL TEACHERS. 
(a) IN GENERAL.—Subparagraph (D) of section 62(a)(2) is 
amended by striking ‘‘or 2013’’ and inserting ‘‘2013, or 2014’’.
H. R. 5771—4 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to taxable years beginning after December 31, 2013. 
SEC. 102. EXTENSION OF EXCLUSION FROM GROSS INCOME OF DIS-
CHARGE OF QUALIFIED PRINCIPAL RESIDENCE INDEBT-
EDNESS. 
(a) IN GENERAL.—Subparagraph (E) of section 108(a)(1) is 
amended by striking ‘‘January 1, 2014’’ and inserting ‘‘January 
1, 2015’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to indebtedness discharged after December 31, 2013. 
SEC. 103. EXTENSION OF PARITY FOR EMPLOYER-PROVIDED MASS 
TRANSIT AND PARKING BENEFITS. 
(a) IN GENERAL.—Paragraph (2) of section 132(f) is amended 
by striking ‘‘January 1, 2014’’ and inserting ‘‘January 1, 2015’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to months after December 31, 2013. 
SEC. 104. EXTENSION OF MORTGAGE INSURANCE PREMIUMS TREATED 
AS QUALIFIED RESIDENCE INTEREST. 
(a) IN GENERAL.—Subclause (I) of section 163(h)(3)(E)(iv) is 
amended by striking ‘‘December 31, 2013’’ and inserting ‘‘December 
31, 2014’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to amounts paid or accrued after December 31, 2013. 
SEC. 105. EXTENSION OF DEDUCTION OF STATE AND LOCAL GENERAL 
SALES TAXES. 
(a) IN GENERAL.—Subparagraph (I) of section 164(b)(5) is 
amended by striking ‘‘January 1, 2014’’ and inserting ‘‘January 
1, 2015’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to taxable years beginning after December 31, 2013. 
SEC. 106. EXTENSION OF SPECIAL RULE FOR CONTRIBUTIONS OF CAP-
ITAL GAIN REAL PROPERTY MADE FOR CONSERVATION 
PURPOSES. 
(a) IN GENERAL.—Clause (vi) of section 170(b)(1)(E) is amended 
by striking ‘‘December 31, 2013’’ and inserting ‘‘December 31, 2014’’. 
(b) CONTRIBUTIONS
BY CERTAIN CORPORATE FARMERS
AND 
RANCHERS.—Clause (iii) of section 170(b)(2)(B) is amended by 
striking ‘‘December 31, 2013’’ and inserting ‘‘December 31, 2014’’. 
(c) EFFECTIVE DATE.—The amendments made by this section 
shall apply to contributions made in taxable years beginning after 
December 31, 2013. 
SEC. 107. EXTENSION OF ABOVE-THE-LINE DEDUCTION FOR QUALI-
FIED TUITION AND RELATED EXPENSES. 
(a) IN GENERAL.—Subsection (e) of section 222 is amended 
by striking ‘‘December 31, 2013’’ and inserting ‘‘December 31, 2014’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to taxable years beginning after December 31, 2013. 
SEC. 108. EXTENSION OF TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL 
RETIREMENT PLANS FOR CHARITABLE PURPOSES. 
(a) IN GENERAL.—Subparagraph (F) of section 408(d)(8) is 
amended by striking ‘‘December 31, 2013’’ and inserting ‘‘December 
31, 2014’’.
H. R. 5771—5 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to distributions made in taxable years beginning after 
December 31, 2013. 
Subtitle B—Business Tax Extenders 
SEC. 111. EXTENSION OF RESEARCH CREDIT. 
(a) IN GENERAL.—Paragraph (1) of section 41(h) is amended 
by striking ‘‘paid or incurred’’ and all that follows and inserting 
‘‘paid or incurred after December 31, 2014.’’. 
(b) CONFORMING AMENDMENT.—Subparagraph (D) of section 
45C(b)(1) is amended to read as follows: 
‘‘(D) SPECIAL RULE.—If section 41 is not in effect for 
any period, such section shall be deemed to remain in 
effect for such period for purposes of this paragraph.’’. 
(c) EFFECTIVE DATE.—The amendments made by this section 
shall apply to amounts paid or incurred after December 31, 2013. 
SEC. 
112. 
EXTENSION 
OF 
TEMPORARY 
MINIMUM 
LOW-INCOME 
HOUSING TAX CREDIT RATE FOR NON-FEDERALLY SUB-
SIDIZED BUILDINGS. 
(a) IN GENERAL.—Subparagraph (A) of section 42(b)(2) is 
amended by striking ‘‘January 1, 2014’’ and inserting ‘‘January 
1, 2015’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall take effect on January 1, 2014. 
SEC. 113. EXTENSION OF MILITARY HOUSING ALLOWANCE EXCLUSION 
FOR DETERMINING WHETHER A TENANT IN CERTAIN 
COUNTIES IS LOW-INCOME. 
(a) IN GENERAL.—Subsection (b) of section 3005 of the Housing 
Assistance Tax Act of 2008 is amended by striking ‘‘January 1, 
2014’’ each place it appears and inserting ‘‘January 1, 2015’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall take effect as if included in the enactment of section 3005 
of the Housing Assistance Tax Act of 2008. 
SEC. 114. EXTENSION OF INDIAN EMPLOYMENT TAX CREDIT. 
(a) IN GENERAL.—Subsection (f) of section 45A is amended 
by striking ‘‘December 31, 2013’’ and inserting ‘‘December 31, 2014’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to taxable years beginning after December 31, 2013. 
SEC. 115. EXTENSION OF NEW MARKETS TAX CREDIT. 
(a) IN GENERAL.—Subparagraph (G) of section 45D(f)(1) is 
amended by striking ‘‘and 2013’’ and inserting ‘‘2013, and 2014’’. 
(b) CARRYOVER OF UNUSED LIMITATION.—Paragraph (3) of sec-
tion 45D(f) is amended by striking ‘‘2018’’ and inserting ‘‘2019’’. 
(c) EFFECTIVE DATE.—The amendments made by this section 
shall apply to calendar years beginning after December 31, 2013. 
SEC. 116. EXTENSION OF RAILROAD TRACK MAINTENANCE CREDIT. 
(a) IN GENERAL.—Subsection (f) of section 45G is amended 
by striking ‘‘January 1, 2014’’ and inserting ‘‘January 1, 2015’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to expenditures paid or incurred in taxable years begin-
ning after December 31, 2013.
H. R. 5771—6 
SEC. 117. EXTENSION OF MINE RESCUE TEAM TRAINING CREDIT. 
(a) IN GENERAL.—Subsection (e) of section 45N is amended 
by striking ‘‘December 31, 2013’’ and inserting ‘‘December 31, 2014’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to taxable years beginning after December 31, 2013. 
SEC. 118. EXTENSION OF EMPLOYER WAGE CREDIT FOR EMPLOYEES 
WHO ARE ACTIVE DUTY MEMBERS OF THE UNIFORMED 
SERVICES. 
(a) IN GENERAL.—Subsection (f) of section 45P is amended 
by striking ‘‘December 31, 2013’’ and inserting ‘‘December 31, 2014’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to payments made after December 31, 2013. 
SEC. 119. EXTENSION OF WORK OPPORTUNITY TAX CREDIT. 
(a) IN GENERAL.—Paragraph (4) of section 51(c) is amended 
by striking ‘‘for the employer’’ and all that follows and inserting 
‘‘for the employer after December 31, 2014’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to individuals who begin work for the employer after 
December 31, 2013. 
SEC. 120. EXTENSION OF QUALIFIED ZONE ACADEMY BONDS. 
(a) EXTENSION.—Paragraph (1) of section 54E(c) is amended 
by striking ‘‘and 2013’’ and inserting ‘‘2013, and 2014’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to obligations issued after December 31, 2013. 
SEC. 121. EXTENSION OF CLASSIFICATION OF CERTAIN RACE HORSES 
AS 3-YEAR PROPERTY. 
(a) IN GENERAL.—Clause (i) of section 168(e)(3)(A) is amended— 
(1) by striking ‘‘January 1, 2014’’ in subclause (I) and 
inserting ‘‘January 1, 2015’’, and 
(2) by striking ‘‘December 31, 2013’’ in subclause (II) and 
inserting ‘‘December 31, 2014’’. 
(b) EFFECTIVE DATE.—The amendments made by this section 
shall apply to property placed in service after December 31, 2013. 
SEC. 122. EXTENSION OF 15-YEAR STRAIGHT-LINE COST RECOVERY 
FOR QUALIFIED LEASEHOLD IMPROVEMENTS, QUALIFIED 
RESTAURANT 
BUILDINGS 
AND 
IMPROVEMENTS, 
AND 
QUALIFIED RETAIL IMPROVEMENTS. 
(a) IN
GENERAL.—Clauses (iv), (v), and (ix) of section 
168(e)(3)(E) are each amended by striking ‘‘January 1, 2014’’ and 
inserting ‘‘January 1, 2015’’. 
(b) EFFECTIVE DATE.—The amendments made by this section 
shall apply to property placed in service after December 31, 2013. 
SEC. 123. EXTENSION OF 7-YEAR RECOVERY PERIOD FOR MOTOR-
SPORTS ENTERTAINMENT COMPLEXES. 
(a) IN GENERAL.—Subparagraph (D) of section 168(i)(15) is 
amended by striking ‘‘December 31, 2013’’ and inserting ‘‘December 
31, 2014’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to property placed in service after December 31, 2013.
H. R. 5771—7 
SEC. 124. EXTENSION OF ACCELERATED DEPRECIATION FOR BUSINESS 
PROPERTY ON AN INDIAN RESERVATION. 
(a) IN GENERAL.—Paragraph (8) of section 168(j) is amended 
by striking ‘‘December 31, 2013’’ and inserting ‘‘December 31, 2014’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to property placed in service after December 31, 2013. 
SEC. 125. EXTENSION OF BONUS DEPRECIATION. 
(a) IN GENERAL.—Paragraph (2) of section 168(k) is amended— 
(1) by striking ‘‘January 1, 2015’’ in subparagraph (A)(iv) 
and inserting ‘‘January 1, 2016’’, and 
(2) by striking ‘‘January 1, 2014’’ each place it appears 
and inserting ‘‘January 1, 2015’’. 
(b) SPECIAL RULE
FOR FEDERAL LONG-TERM CONTRACTS.— 
Clause (ii) of section 460(c)(6)(B) is amended by striking ‘‘January 
1, 2014 (January 1, 2015’’ and inserting ‘‘January 1, 2015 (January 
1, 2016’’. 
(c) EXTENSION OF ELECTION TO ACCELERATE THE AMT CREDIT 
IN LIEU OF BONUS DEPRECIATION.— 
(1) IN GENERAL.—Subclause (II) of section 168(k)(4)(D)(iii) 
is amended by striking ‘‘January 1, 2014’’ and inserting 
‘‘January 1, 2015’’. 
(2) ROUND 4 EXTENSION PROPERTY.—Paragraph (4) of sec-
tion 168(k) is amended by adding at the end the following 
new subparagraph: 
‘‘(K) SPECIAL
RULES
FOR
ROUND
EXTENSION
PROP-
ERTY.— 
‘‘(i) IN GENERAL.—In the case of round 4 extension 
property, in applying this paragraph to any taxpayer— 
‘‘(I) the limitation described in subparagraph 
(B)(i) and the business credit increase amount 
under subparagraph (E)(iii) thereof shall not apply, 
and 
‘‘(II) the bonus depreciation amount, maximum 
amount, and maximum increase amount shall be 
computed separately from amounts computed with 
respect to eligible qualified property which is not 
round 4 extension property. 
‘‘(ii) ELECTION.— 
‘‘(I) A taxpayer who has an election in effect 
under this paragraph for round 3 extension prop-
erty shall be treated as having an election in effect 
for round 4 extension property unless the taxpayer 
elects to not have this paragraph apply to round 
4 extension property. 
‘‘(II) A taxpayer who does not have an election 
in effect under this paragraph for round 3 exten-
sion property may elect to have this paragraph 
apply to round 4 extension property. 
‘‘(iii) ROUND 4 EXTENSION PROPERTY.—For purposes 
of this subparagraph, the term ‘round 4 extension prop-
erty’ means property which is eligible qualified prop-
erty solely by reason of the extension of the application 
of the special allowance under paragraph (1) pursuant 
to the amendments made by section 125(a) of the Tax 
Increase Prevention Act of 2014 (and the application
H. R. 5771—8 
of such extension to this paragraph pursuant to the 
amendment made by section 125(c) of such Act).’’. 
(d) CONFORMING AMENDMENTS.— 
(1) The heading for subsection (k) of section 168 is amended 
by striking ‘‘JANUARY 1, 2014’’ and inserting ‘‘JANUARY 1, 2015’’. 
(2) The heading for clause (ii) of section 168(k)(2)(B) is 
amended by striking ‘‘PRE-JANUARY 1, 2014’’ and inserting ‘‘PRE- 
JANUARY 1, 2015’’. 
(3) Subparagraph (C) of section 168(n)(2) is amended by 
striking ‘‘January 1, 2014’’ and inserting ‘‘January 1, 2015’’. 
(4) Subparagraph (D) of section 1400L(b)(2) is amended 
by striking ‘‘January 1, 2014’’ and inserting ‘‘January 1, 2015’’. 
(5) Subparagraph (B) of section 1400N(d)(3) is amended 
by striking ‘‘January 1, 2014’’ and inserting ‘‘January 1, 2015’’. 
(e) EFFECTIVE DATE.—The amendments made by this section 
shall apply to property placed in service after December 31, 2013, 
in taxable years ending after such date. 
SEC. 126. EXTENSION OF ENHANCED CHARITABLE DEDUCTION FOR 
CONTRIBUTIONS OF FOOD INVENTORY. 
(a) IN GENERAL.—Clause (iv) of section 170(e)(3)(C) is amended 
by striking ‘‘December 31, 2013’’ and inserting ‘‘December 31, 2014’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to contributions made after December 31, 2013. 
SEC. 127. EXTENSION OF INCREASED EXPENSING LIMITATIONS AND 
TREATMENT OF CERTAIN REAL PROPERTY AS SECTION 
179 PROPERTY. 
(a) IN GENERAL.— 
(1) DOLLAR LIMITATION.—Section 179(b)(1) is amended— 
(A) by striking ‘‘beginning in 2010, 2011, 2012, or 
2013’’ in subparagraph (B) and inserting ‘‘beginning after 
2009 and before 2015’’, and 
(B) by striking ‘‘2013’’ in subparagraph (C) and 
inserting ‘‘2014’’. 
(2) 
REDUCTION
IN
LIMITATION.—Section 
179(b)(2) 
is 
amended— 
(A) by striking ‘‘beginning in 2010, 2011, 2012, or 
2013’’ in subparagraph (B) and inserting ‘‘beginning after 
2009 and before 2015’’, and 
(B) by striking ‘‘2013’’ in subparagraph (C) and 
inserting ‘‘2014’’. 
(b) COMPUTER SOFTWARE.—Section 179(d)(1)(A)(ii) is amended 
by striking ‘‘2014’’ and inserting ‘‘2015’’. 
(c) ELECTION.—Section 179(c)(2) is amended by striking ‘‘2014’’ 
and inserting ‘‘2015’’. 
(d) SPECIAL RULES FOR TREATMENT OF QUALIFIED REAL PROP-
ERTY.— 
(1) IN GENERAL.—Section 179(f)(1) is amended by striking 
‘‘beginning in 2010, 2011, 2012, or 2013’’ and inserting ‘‘begin-
ning after 2009 and before 2015’’. 
(2) CARRYOVER LIMITATION.— 
(A) IN
GENERAL.—Section 179(f)(4) is amended by 
striking ‘‘2013’’ each place it appears and inserting ‘‘2014’’. 
(B) 
CONFORMING
AMENDMENT.—The 
heading 
of 
subparagraph (C) of section 179(f)(4) is amended by striking 
‘‘2011 AND 2012’’ and inserting ‘‘2011, 2012, AND 2013’’.
H. R. 5771—10 
(2) AMOUNTS WITHHELD ON OR BEFORE DATE OF ENACT-
MENT.—In the case of a regulated investment company— 
(A) which makes a distribution after December 31, 
2013, and before the date of the enactment of this Act, 
and 
(B) which would (but for the second sentence of para-
graph (1)) have been required to withhold with respect 
to such distribution under section 1445 of such Code, 
such investment company shall not be liable to any person 
to whom such distribution was made for any amount so with-
held and paid over to the Secretary of the Treasury. 
SEC. 134. EXTENSION OF SUBPART F EXCEPTION FOR ACTIVE 
FINANCING INCOME. 
(a) EXEMPT INSURANCE INCOME.—Paragraph (10) of section 
953(e) is amended— 
(1) by striking ‘‘January 1, 2014’’ and inserting ‘‘January 
1, 2015’’, and 
(2) by striking ‘‘December 31, 2013’’ and inserting 
‘‘December 31, 2014’’. 
(b) SPECIAL RULE FOR INCOME DERIVED IN THE ACTIVE CONDUCT 
OF BANKING, FINANCING, OR SIMILAR BUSINESSES.—Paragraph (9) 
of section 954(h) is amended by striking ‘‘January 1, 2014’’ and 
inserting ‘‘January 1, 2015’’. 
(c) EFFECTIVE DATE.—The amendments made by this section 
shall apply to taxable years of foreign corporations beginning after 
December 31, 2013, and to taxable years of United States share-
holders with or within which any such taxable year of such foreign 
corporation ends. 
SEC. 135. EXTENSION OF LOOK-THRU TREATMENT OF PAYMENTS 
BETWEEN RELATED CONTROLLED FOREIGN CORPORA-
TIONS UNDER FOREIGN PERSONAL HOLDING COMPANY 
RULES. 
(a) IN GENERAL.—Subparagraph (C) of section 954(c)(6) is 
amended by striking ‘‘January 1, 2014’’ and inserting ‘‘January 
1, 2015’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to taxable years of foreign corporations beginning after 
December 31, 2013, and to taxable years of United States share-
holders with or within which such taxable years of foreign corpora-
tions end. 
SEC. 136. EXTENSION OF TEMPORARY EXCLUSION OF 100 PERCENT 
OF GAIN ON CERTAIN SMALL BUSINESS STOCK. 
(a) IN GENERAL.—Paragraph (4) of section 1202(a) is amended— 
(1) by striking ‘‘January 1, 2014’’ and inserting ‘‘January 
1, 2015’’, and 
(2) by striking ‘‘AND 2013’’ in the heading and inserting 
‘‘2013, AND 2014’’. 
(b) EFFECTIVE DATE.—The amendments made by this section 
shall apply to stock acquired after December 31, 2013. 
SEC. 137. EXTENSION OF BASIS ADJUSTMENT TO STOCK OF S COR-
PORATIONS MAKING CHARITABLE CONTRIBUTIONS OF 
PROPERTY. 
(a) IN GENERAL.—Paragraph (2) of section 1367(a) is amended 
by striking ‘‘December 31, 2013’’ and inserting ‘‘December 31, 2014’’.
H. R. 5771—11 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to contributions made in taxable years beginning after 
December 31, 2013. 
SEC. 138. EXTENSION OF REDUCTION IN S-CORPORATION RECOGNI-
TION PERIOD FOR BUILT-IN GAINS TAX. 
(a) IN GENERAL.—Subparagraph (C) of section 1374(d)(7) is 
amended— 
(1) by striking ‘‘2012 or 2013’’ and inserting ‘‘2012, 2013, 
or 2014’’, and 
(2) by striking ‘‘2012 AND 2013’’ in the heading and inserting 
‘‘2012, 2013, AND 2014’’. 
(b) EFFECTIVE DATE.—The amendments made by this section 
shall apply to taxable years beginning after December 31, 2013. 
SEC. 139. EXTENSION OF EMPOWERMENT ZONE TAX INCENTIVES. 
(a) IN GENERAL.—Clause (i) of section 1391(d)(1)(A) is amended 
by striking ‘‘December 31, 2013’’ and inserting ‘‘December 31, 2014’’. 
(b) TREATMENT OF CERTAIN TERMINATION DATES SPECIFIED IN 
NOMINATIONS.—In the case of a designation of an empowerment 
zone the nomination for which included a termination date which 
is contemporaneous with the date specified in subparagraph (A)(i) 
of section 1391(d)(1) of the Internal Revenue Code of 1986 (as 
in effect before the enactment of this Act), subparagraph (B) of 
such section shall not apply with respect to such designation if, 
after the date of the enactment of this section, the entity which 
made such nomination amends the nomination to provide for a 
new termination date in such manner as the Secretary of the 
Treasury (or the Secretary’s designee) may provide. 
(c) EFFECTIVE DATES.—The amendment made by this section 
shall apply to periods after December 31, 2013. 
SEC. 140. EXTENSION OF TEMPORARY INCREASE IN LIMIT ON COVER 
OVER OF RUM EXCISE TAXES TO PUERTO RICO AND THE 
VIRGIN ISLANDS. 
(a) IN GENERAL.—Paragraph (1) of section 7652(f) is amended 
by striking ‘‘January 1, 2014’’ and inserting ‘‘January 1, 2015’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to distilled spirits brought into the United States after 
December 31, 2013. 
SEC. 141. EXTENSION OF AMERICAN SAMOA ECONOMIC DEVELOPMENT 
CREDIT. 
(a) IN GENERAL.—Subsection (d) of section 119 of division A 
of the Tax Relief and Health Care Act of 2006 is amended— 
(1) by striking ‘‘January 1, 2014’’ each place it appears 
and inserting ‘‘January 1, 2015’’, 
(2) by striking ‘‘first 8 taxable years’’ in paragraph (1) 
and inserting ‘‘first 9 taxable years’’, and 
(3) by striking ‘‘first 2 taxable years’’ in paragraph (2) 
and inserting ‘‘first 3 taxable years’’. 
(b) EFFECTIVE DATE.—The amendments made by this section 
shall apply to taxable years beginning after December 31, 2013.
H. R. 5771—12 
Subtitle C—Energy Tax Extenders 
SEC. 151. EXTENSION OF CREDIT FOR NONBUSINESS ENERGY PROP-
ERTY. 
(a) IN GENERAL.—Paragraph (2) of section 25C(g) is amended 
by striking ‘‘December 31, 2013’’ and inserting ‘‘December 31, 2014’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to property placed in service after December 31, 2013. 
SEC. 152. EXTENSION OF SECOND GENERATION BIOFUEL PRODUCER 
CREDIT. 
(a) IN GENERAL.—Clause (i) of section 40(b)(6)(J) is amended 
by striking ‘‘January 1, 2014’’ and inserting ‘‘January 1, 2015’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to qualified second generation biofuel production after 
December 31, 2013. 
SEC. 153. EXTENSION OF INCENTIVES FOR BIODIESEL AND RENEW-
ABLE DIESEL. 
(a) CREDITS FOR BIODIESEL AND RENEWABLE DIESEL USED AS 
FUEL.—Subsection (g) of section 40A is amended by striking 
‘‘December 31, 2013’’ and inserting ‘‘December 31, 2014’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to fuel sold or used after December 31, 2013. 
SEC. 154. EXTENSION OF PRODUCTION CREDIT FOR INDIAN COAL 
FACILITIES PLACED IN SERVICE BEFORE 2009. 
(a) IN GENERAL.—Subparagraph (A) of section 45(e)(10) is 
amended by striking ‘‘8-year period’’ each place it appears and 
inserting ‘‘9-year period’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to coal produced after December 31, 2013. 
SEC. 155. EXTENSION OF CREDITS WITH RESPECT TO FACILITIES PRO-
DUCING 
ENERGY 
FROM 
CERTAIN 
RENEWABLE 
RESOURCES. 
(a) IN GENERAL.—The following provisions of section 45(d) are 
each amended by striking ‘‘January 1, 2014’’ each place it appears 
and inserting ‘‘January 1, 2015’’: 
(1) Paragraph (1). 
(2) Paragraph (2)(A). 
(3) Paragraph (3)(A). 
(4) Paragraph (4)(B). 
(5) Paragraph (6). 
(6) Paragraph (7). 
(7) Paragraph (9). 
(8) Paragraph (11)(B). 
(b) EXTENSION OF ELECTION TO TREAT QUALIFIED FACILITIES 
AS ENERGY PROPERTY.—Clause (ii) of section 48(a)(5)(C) is amended 
by striking ‘‘January 1, 2014’’ and inserting ‘‘January 1, 2015’’. 
(c) EFFECTIVE DATES.—The amendments made by this section 
shall take effect on January 1, 2014. 
SEC. 156. EXTENSION OF CREDIT FOR ENERGY-EFFICIENT NEW HOMES. 
(a) IN GENERAL.—Subsection (g) of section 45L is amended 
by striking ‘‘December 31, 2013’’ and inserting ‘‘December 31, 2014’’.
H. R. 5771—13 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to homes acquired after December 31, 2013. 
SEC. 157. EXTENSION OF SPECIAL ALLOWANCE FOR SECOND GENERA-
TION BIOFUEL PLANT PROPERTY. 
(a) IN GENERAL.—Subparagraph (D) of section 168(l)(2) is 
amended by striking ‘‘January 1, 2014’’ and inserting ‘‘January 
1, 2015’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to property placed in service after December 31, 2013. 
SEC. 158. EXTENSION OF ENERGY EFFICIENT COMMERCIAL BUILDINGS 
DEDUCTION. 
(a) IN GENERAL.—Subsection (h) of section 179D is amended 
by striking ‘‘December 31, 2013’’ and inserting ‘‘December 31, 2014’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to property placed in service after December 31, 2013. 
SEC. 159. EXTENSION OF SPECIAL RULE FOR SALES OR DISPOSITIONS 
TO IMPLEMENT FERC OR STATE ELECTRIC RESTRUC-
TURING POLICY FOR QUALIFIED ELECTRIC UTILITIES. 
(a) IN GENERAL.—Paragraph (3) of section 451(i) is amended 
by striking ‘‘January 1, 2014’’ and inserting ‘‘January 1, 2015’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to dispositions after December 31, 2013. 
SEC. 160. EXTENSION OF EXCISE TAX CREDITS RELATING TO CERTAIN 
FUELS. 
(a) EXCISE TAX CREDITS AND OUTLAY PAYMENTS FOR BIODIESEL 
AND RENEWABLE DIESEL FUEL MIXTURES.— 
(1) Paragraph (6) of section 6426(c) is amended by striking 
‘‘December 31, 2013’’ and inserting ‘‘December 31, 2014’’. 
(2) Subparagraph (B) of section 6427(e)(6) is amended by 
striking ‘‘December 31, 2013’’ and inserting ‘‘December 31, 
2014’’. 
(b) EXTENSION OF ALTERNATIVE FUELS EXCISE TAX CREDITS.— 
(1) IN GENERAL.—Sections 6426(d)(5) and 6426(e)(3) are 
each amended by striking ‘‘December 31, 2013’’ and inserting 
‘‘December 31, 2014’’. 
(2) OUTLAY PAYMENTS FOR ALTERNATIVE FUELS.—Subpara-
graph (C) of section 6427(e)(6) is amended by striking 
‘‘December 31, 2013’’ and inserting ‘‘December 31, 2014’’. 
(c) EXTENSION OF ALTERNATIVE FUELS EXCISE TAX CREDITS 
RELATING TO LIQUEFIED HYDROGEN.— 
(1) IN
GENERAL.—Sections 6426(d)(5) and 6426(e)(3), as 
amended by subsection (b), are each amended by striking ‘‘(Sep-
tember 30, 2014 in the case of any sale or use involving liquefied 
hydrogen)’’. 
(2) OUTLAY PAYMENTS FOR ALTERNATIVE FUELS.—Paragraph 
(6) of section 6427(e) is amended— 
(A) by striking ‘‘except as provided in subparagraph 
(D), any’’ in subparagraph (C), as amended by this Act, 
and inserting ‘‘any’’, 
(B) by striking the comma at the end of subparagraph 
(C) and inserting ‘‘, and’’, and 
(C) by striking subparagraph (D) and redesignating 
subparagraph (E) as subparagraph (D). 
(d) EFFECTIVE DATES.—
H. R. 5771—14 
(1) IN GENERAL.—Except as provided in paragraph (2), the 
amendments made by this section shall apply to fuel sold 
or used after December 31, 2013. 
(2) LIQUEFIED HYDROGEN.—The amendments made by sub-
section (c) shall apply to fuel sold or used after September 
30, 2014. 
(e) SPECIAL RULE FOR CERTAIN PERIODS DURING 2014.—Not-
withstanding any other provision of law, in the case of— 
(1) any biodiesel mixture credit properly determined under 
section 6426(c) of the Internal Revenue Code of 1986 for periods 
after December 31, 2013, and before the date of the enactment 
of this Act, and 
(2) any alternative fuel credit properly determined under 
section 6426(d) of such Code for such periods, 
such credit shall be allowed, and any refund or payment attributable 
to such credit (including any payment under section 6427(e) of 
such Code) shall be made, only in such manner as the Secretary 
of the Treasury (or the Secretary’s delegate) shall provide. Such 
Secretary shall issue guidance within 30 days after the date of 
the enactment of this Act providing for a one-time submission 
of claims covering periods described in the preceding sentence. 
Such guidance shall provide for a 180-day period for the submission 
of such claims (in such manner as prescribed by such Secretary) 
to begin not later than 30 days after such guidance is issued. 
Such claims shall be paid by such Secretary not later than 60 
days after receipt. If such Secretary has not paid pursuant to 
a claim filed under this subsection within 60 days after the date 
of the filing of such claim, the claim shall be paid with interest 
from such date determined by using the overpayment rate and 
method under section 6621 of such Code. 
SEC. 161. EXTENSION OF CREDIT FOR ALTERNATIVE FUEL VEHICLE 
REFUELING PROPERTY. 
(a) IN GENERAL.—Subsection (g) of section 30C is amended 
by striking ‘‘placed in service’’ and all that follows and inserting 
‘‘placed in service after December 31, 2014.’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to property placed in service after December 31, 2013. 
Subtitle D—Extenders Relating to Multi-
employer Defined Benefit Pension Plans 
SEC. 171. EXTENSION OF AUTOMATIC EXTENSION OF AMORTIZATION 
PERIODS. 
(a) IN GENERAL.—Subparagraph (C) of section 431(d)(1) is 
amended by striking ‘‘December 31, 2014’’ and inserting ‘‘December 
31, 2015’’. 
(b) AMENDMENT TO EMPLOYEE RETIREMENT INCOME SECURITY 
ACT
OF
1974.—Subparagraph (C) of section 304(d)(1) of the 
Employee Retirement Income Security Act of 1974 (29 U.S.C. 
1084(d)(1)(C)) is amended by striking ‘‘December 31, 2014’’ and 
inserting ‘‘December 31, 2015’’. 
(c) EFFECTIVE DATE.—The amendments made by this section 
shall apply to applications submitted under section 431(d)(1)(A) 
of the Internal Revenue Code of 1986 and section 304(d)(1)(C)