beginning on July 1, 2021’’ for ‘‘each of fiscal years 
2003 through 2007, and $4,000,000 for the 3-month 
period beginning on October 1, 2007’’; 
(6) section 298(a) of that Act shall be applied 
and administered by substituting ‘‘the 1-year period 
beginning on July 1, 2021’’ for ‘‘each of the fiscal 
years’’ and all that follows through ‘‘October 1, 
2007’’; and 
(7) section 285 of that Act shall be applied and 
administered— 
(A) in subsection (a), by substituting ‘‘June 
30, 2022’’ for ‘‘December 31, 2007’’ each place it 
appears; and 
(B) by applying and administering sub-
section (b) as if it read as follows: 
‘‘(b) OTHER ASSISTANCE.— 
‘‘(1) ASSISTANCE FOR FIRMS.— 
‘‘(A) IN GENERAL.—Except as provided in 
subparagraph (B), assistance may not be pro-
vided under chapter 3 after June 30, 2022. 
‘‘(B) EXCEPTION.—Notwithstanding sub-
paragraph (A), any assistance approved under 
chapter 3 pursuant to a petition filed under sec-
tion 251 on or before June 30, 2022, may be pro-
vided— 
VerDate Sep 11 2014 
21:06 May 08, 2015
Jkt 049200
PO 00000
Frm 00020
Fmt 6652
Sfmt 6203
E:\BILLS\H1892.RH
H1892
asabaliauskas on DSK5VPTVN1PROD with BILLS
‘‘(i) to the extent funds are available 
pursuant to such chapter for such purpose; 
and 
‘‘(ii) to the extent the recipient of the 
assistance is otherwise eligible to receive 
such assistance. 
‘‘(2) FARMERS.— 
‘‘(A) IN GENERAL.—Except as provided in 
subparagraph (B), assistance may not be pro-
vided under chapter 6 after June 30, 2022. 
‘‘(B) EXCEPTION.—Notwithstanding sub-
paragraph (A), any assistance approved under 
chapter 6 on or before June 30, 2022, may be 
provided— 
‘‘(i) to the extent funds are available 
pursuant to such chapter for such purpose; 
and 
‘‘(ii) to the extent the recipient of the 
assistance is otherwise eligible to receive 
such assistance.’’. 
(b) EXCEPTIONS.—The provisions of chapters 2, 3, 5, 
and 6 of title II of the Trade Act of 1974, as in effect on 
the date of the enactment of this Act, shall continue to apply 
on and after July 1, 2021, with respect to— 
VerDate Sep 11 2014 
21:06 May 08, 2015
Jkt 049200
PO 00000
Frm 00021
Fmt 6652
Sfmt 6203
E:\BILLS\H1892.RH
H1892
asabaliauskas on DSK5VPTVN1PROD with BILLS
(1) workers certified as eligible for trade adjust-
ment assistance benefits under chapter 2 of title II of 
that Act pursuant to petitions filed under section 221 
of that Act before July 1, 2021; 
(2) firms certified as eligible for technical assist-
ance or grants under chapter 3 of title II of that Act 
pursuant to petitions filed under section 251 of that 
Act before July 1, 2021; and 
(3) agricultural commodity producers certified 
as eligible for technical or financial assistance under 
chapter 6 of title II of that Act pursuant to petitions 
filed under section 292 of that Act before July 1, 
2021. 
SEC. 7. EXTENSION AND MODIFICATION OF HEALTH COV-
ERAGE TAX CREDIT. 
(a) 
EXTENSION.—Subparagraph 
(B) 
of 
section 
35(b)(1) of the Internal Revenue Code of 1986 is amended 
by striking ‘‘before January 1, 2014’’ and inserting ‘‘before 
January 1, 2020’’. 
(b) COORDINATION WITH CREDIT
FOR COVERAGE 
UNDER A QUALIFIED HEALTH PLAN.—Subsection (g) of 
section 35 of the Internal Revenue Code of 1986 is amend-
ed— 
(1) by redesignating paragraph (11) as para-
graph (13), and 
VerDate Sep 11 2014 
21:06 May 08, 2015
Jkt 049200
PO 00000
Frm 00022
Fmt 6652
Sfmt 6203
E:\BILLS\H1892.RH
H1892
asabaliauskas on DSK5VPTVN1PROD with BILLS
(2) by inserting after paragraph (10) the fol-
lowing new paragraphs: 
‘‘(11) ELECTION.— 
‘‘(A) IN GENERAL.—This section shall not 
apply to any taxpayer for any eligible coverage 
month unless such taxpayer elects the applica-
tion of this section for such month. 
‘‘(B) TIMING AND APPLICABILITY OF ELEC-
TION.—Except as the Secretary may provide— 
‘‘(i) an election to have this section 
apply for any eligible coverage month in a 
taxable year shall be made not later than 
the due date (including extensions) for the 
return of tax for the taxable year, and 
‘‘(ii) any election for this section to 
apply for an eligible coverage month shall 
apply for all subsequent eligible coverage 
months in the taxable year and, once made, 
shall be irrevocable with respect to such 
months. 
‘‘(12) COORDINATION WITH PREMIUM TAX CRED-
IT.— 
‘‘(A) IN
GENERAL.—An eligible coverage 
month to which the election under paragraph 
(11) applies shall not be treated as a coverage 
VerDate Sep 11 2014 
21:06 May 08, 2015
Jkt 049200
PO 00000
Frm 00023
Fmt 6652
Sfmt 6203
E:\BILLS\H1892.RH
H1892
asabaliauskas on DSK5VPTVN1PROD with BILLS
month (as defined in section 36B(c)(2)) for pur-
poses of section 36B with respect to the taxpayer. 
‘‘(B) COORDINATION
WITH
ADVANCE
PAY-
MENTS OF PREMIUM TAX CREDIT.—In the case of 
a taxpayer who makes the election under para-
graph (11) with respect to any eligible coverage 
month in a taxable year or on behalf of whom 
any advance payment is made under section 
7527 with respect to any month in such taxable 
year— 
‘‘(i) the tax imposed by this chapter for 
the taxable year shall be increased by the 
excess, if any, of— 
‘‘(I) the sum of any advance pay-
ments made on behalf of the taxpayer 
under section 1412 of the Patient Pro-
tection and Affordable Care Act and 
section 7527 for months during such 
taxable year, over 
‘‘(II) the sum of the credits al-
lowed under this section (determined 
without regard to paragraph (1)) and 
section 36B (determined without re-
gard to subsection (f)(1) thereof) for 
such taxable year, and 
VerDate Sep 11 2014 
21:24 May 08, 2015
Jkt 049200
PO 00000
Frm 00024
Fmt 6652
Sfmt 6203
E:\BILLS\H1892.RH
H1892
asabaliauskas on DSK5VPTVN1PROD with BILLS