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subparagraph (A) to additional participants or 
to employees of additional employers maintain-
ing the plan, such plan shall also be treated as 
an applicable plan with respect to such partici-
pants or employees. 
‘‘(C) LIMITATION ON EXPANDED APPLICA-
TION.—A defined benefit plan shall be an appli-
cable plan only with respect to an individual 
who— 
‘‘(i) is a participant in the plan on or 
before January 1, 2017, or 
‘‘(ii) is an employee at any time on or 
before January 1, 2017, of any employer 
maintaining the plan, and who becomes a 
participant in such plan after such date.’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to all periods before, on, and after the 
date of enactment of this Act. 
SEC. 3. APPLICATION OF COOPERATIVE AND SMALL EM-
PLOYER CHARITY PENSION PLAN RULES TO 
CERTAIN CHARITABLE EMPLOYERS WHOSE 
PRIMARY EXEMPT PURPOSE IS PROVIDING 
SERVICES WITH RESPECT TO CHILDREN. 
(a) EMPLOYEE RETIREMENT INCOME AND SECURITY 
ACT OF 1974.—
1692 
(1) IN GENERAL.—Section 210(f)(1) of the Em-
ployee Retirement Income Security Act of 1974 (29 
U.S.C. 1060(f)(1)) is amended by striking ‘‘or’’ at the 
end of subparagraph (A), by striking the period at the 
end of subparagraph (B) and inserting ‘‘; or’’, and by 
inserting after subparagraph (B) the following new 
subparagraph: 
‘‘(C) that, as of June 25, 2010, was main-
tained by an employer— 
‘‘(i) described in section 501(c)(3) of 
such Code, 
‘‘(ii) chartered under part B of subtitle 
II of title 36, United States Code, 
‘‘(iii) with employees in at least 40 
States, and 
‘‘(iv) whose primary exempt purpose is 
to provide services with respect to chil-
dren.’’. 
(2) AGGREGATION RULES.—Section 210(f)(2) of 
the Employee Retirement Income Security Act of 
1974 (29 U.S.C. 1060(f)(2)) is amended by striking 
‘‘paragraph (1)(B)’’ and inserting ‘‘subparagraph (B) 
and (C) of paragraph (1)’’. 
(b) INTERNAL REVENUE CODE OF 1986.—
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(1) IN GENERAL.—Section 414(y)(1) of the Inter-
nal Revenue Code of 1986 is amended by striking 
‘‘or’’ at the end of subparagraph (A), by striking the 
period at the end of subparagraph (B) and inserting 
‘‘; or’’, and by inserting after subparagraph (B) the 
following new subparagraph: 
‘‘(C) that, as of June 25, 2010, was main-
tained by an employer— 
‘‘(i) described in section 501(c)(3) of 
such Code, 
‘‘(ii) chartered under part B of subtitle 
II of title 36, United States Code, 
‘‘(iii) with employees in at least 40 
States, and 
‘‘(iv) whose primary exempt purpose is 
to provide services with respect to chil-
dren.’’. 
(2) AGGREGATION RULES.—Section 414(y)(2) of 
the Internal Revenue Code of 1986 is amended by 
striking ‘‘paragraph (1)(B)’’ and inserting ‘‘subpara-
graph (B) and (C) of paragraph (1)’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall take effect as if included in the amendments 
made by the Cooperative and Small Employer Charity Pen-
sion Flexibility Act (29 U.S.C. 401 note).
1694 
DIVISION Q—BUDGETARY EFFECTS 
SEC. 1. BUDGETARY EFFECTS. 
(a) STATUTORY PAY-AS-YOU-GO SCORECARDS.—The 
budgetary effects of divisions O and P shall not be entered 
on either PAYGO scorecard maintained pursuant to section 
4(d) of the Statutory Pay-As-You-Go Act of 2010. 
(b) 
SENATE
PAY-AS-YOU-GO
SCORECARDS.—The 
budgetary effects of divisions O and P shall not be entered 
on any PAYGO scorecard maintained for purposes of sec-
tion 201 of S. Con. Res. 21 (110th Congress). 
(c) CLASSIFICATION OF BUDGETARY EFFECTS.—Not-
withstanding Rule 3 of the Budget Scorekeeping Guidelines 
set forth in the joint explanatory statement of the committee 
of conference accompanying Conference Report 105-217 and 
section 250(c)(8) of the Balanced Budget and Emergency 
Deficit Control Act of 1985, the budgetary effects of divi-
sions O and P shall not be estimated— 
(1) for purposes of section 251 of the such Act; 
and
1695 
(2) for purposes of paragraph 4(C) of section 3 
of the Statutory Pay-As-You-Go Act of 2010 as being 
included in an appropriation Act. 
Attest: 
Clerk.
113TH CONGRESS 
2D SESSION 
H.R. 83 
HOUSE AMENDMENT TO 
SENATE AMENDMENT