Title: Additional Supplemental Appropriations for Disaster Relief Requirements Act, 2017
Policy area: Congress

Summary:
Concurs in the Senate amendment to H.R. 2266 (Bankruptcy Judgeship Act of 2017) with an amendment.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H. Res. 569 Engrossed in House (EH)]

<DOC>
H. Res. 569

                In the House of Representatives, U. S.,

                                                      October 12, 2017.
    Resolved, That upon the adoption of this resolution the House shall be 
considered to have taken from the Speaker's table the bill, H.R. 2266, with the 
Senate amendment thereto, and to have concurred in the Senate amendment with the 
following amendment:
    In lieu of the matter proposed to be inserted by the Senate amendment, 
insert the following:

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Additional Supplemental Appropriations for 
Disaster Relief Requirements Act, 2017''.

     DIVISION A--ADDITIONAL SUPPLEMENTAL APPROPRIATIONS FOR DISASTER RELIEF 
                            REQUIREMENTS ACT OF 2017

     The following sums are hereby appropriated, out of any money in the 
Treasury not otherwise appropriated, and out of applicable corporate or other 
revenues, receipts, and funds, for the several departments, agencies, 
corporations, and other organizational units of Government for fiscal year 2018, 
and for other purposes, namely:

                                     TITLE I

                         DEPARTMENT OF HOMELAND SECURITY

                       Federal Emergency Management Agency

                              disaster relief fund

                         (including transfers of funds)

    For an additional amount for ``Disaster Relief Fund'' for major disasters 
declared pursuant to the Robert T. Stafford Disaster Relief and Emergency 
Assistance Act (42 U.S.C. 5121 et seq.), $18,670,000,000, to remain available 
until expended, of which $10,000,000 shall be transferred to the Department of 
Homeland Security Office of Inspector General for audits and investigations 
related to disasters: Provided, That the Administrator of the Federal Emergency 
Management Agency shall publish on the Agency's website not later than 5 days 
after an award of a public assistance grant under section 406 of the Robert T. 
Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5172) that is 
in excess of $1,000,000, the specifics of each such grant award: Provided 
further, That for any mission assignment or mission assignment task order to 
another Federal department or agency regarding a major disaster in excess of 
$1,000,000, not later than 5 days after the issuance of such mission assignment 
or mission assignment task order, the Administrator shall publish on the 
Agency's website the following: the name of the impacted State, the disaster 
declaration for such State, the assigned agency, the assistance requested, a 
description of the disaster, the total cost estimate, and the amount obligated: 
Provided further, That not later than 10 days after the last day of each month 
until a mission assignment or mission assignment task order described in the 
preceding proviso is completed and closed out, the Administrator shall update 
any changes to the total cost estimate and the amount obligated: Provided 
further, That for a disaster declaration related to Hurricane Harvey, Hurricane 
Irma, or Hurricane Maria, the Administrator shall submit to the Committees on 
Appropriations of the House of Representatives and the Senate, not later than 5 
days after the first day of each month beginning after the date of enactment of 
this Act, and shall publish on the Agency's website, not later than 10 days 
after the first day of each such month, an estimate or actual amount, if 
available, for the current fiscal year of the cost of the following categories 
of spending: public assistance, individual assistance, operations, mitigation, 
administrative, and any other relevant category (including emergency measures 
and disaster resources): Provided further, That not later than 10 days after the 
first day of each month, the Administrator shall publish on the Agency's website 
the report (referred to as the Disaster Relief Monthly Report) as required by 
Public Law 114-4.
     Of the amounts provided in this division for the Disaster Relief Fund, up 
to $4,900,000,000 may be transferred to the Disaster Assistance Direct Loan 
Program Account for the cost of direct loans as authorized under section 417 of 
the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 
5184) to be used to assist local governments in providing essential services as 
a result of Hurricanes Harvey, Irma, or Maria: Provided further, That such 
amounts may subsidize gross obligations for the principal amount of direct loans 
not to exceed $4,900,000,000 under section 417 of the Stafford Act: Provided 
further, That notwithstanding section 417 of the Stafford Act, a territory or 
possession, and instrumentalities and local governments thereof, of the United 
States shall be deemed to be a local government for purposes of this paragraph: 
Provided further, That notwithstanding section 417(b) of the Stafford Act, the 
amount of any such loan issued to a territory or possession, and 
instrumentalities and local governments thereof, may be based on the projected 
loss of tax and other revenues and on projected cash outlays not previously 
budgeted for a period not to exceed 180 days from the date of the major 
disaster, and may exceed $5,000,000: Provided further, That notwithstanding any 
other provision of law or the constitution of a territory or possession that 
limits the issuance of debt, a territory or possession, and instrumentalities 
and local governments thereof, may each receive more than one loan with 
repayment provisions and other terms specific to the type of lost tax and other 
revenues and on projected unbudgeted cash outlays for which the loan is 
provided: Provided further, That notwithstanding section 417(c)(1) of the 
Stafford Act, loans to a territory or possession, and instrumentalities and 
local governments thereof, may be cancelled in whole or in part only at the 
discretion of the Secretary of Homeland Security in consultation with the 
Secretary of the Treasury: Provided further, That notwithstanding any other 
provision of law, the Secretary of Homeland Security, in consultation with the 
Secretary of the Treasury, shall determine the terms, conditions, eligible uses, 
and timing and amount of Federal disbursements of loans issued to a territory or 
possession, and instrumentalities and local governments thereof: Provided 
further, That such costs, including the cost of modifying such loans, shall be 
as defined in section 502 of the Congressional Budget Act of 1974 (2 U.S.C. 
661a): Provided further, That FEMA may transfer up to 1.5 percent of the amount 
under this paragraph to the Disaster Assistance Direct Loan Program Account for 
administrative expenses to carry out under this paragraph the direct loan 
program, as authorized by section 417 of the Stafford Act: Provided further, 
That of the amount provided under this paragraph for transfer, up to 
$150,000,000 may be transferred to the Disaster Assistance Direct Loan Program 
Account for the cost to lend a territory or possession of the United States that 
portion of assistance for which the territory or possession is responsible under 
the cost-sharing provisions of the major disaster declaration for Hurricanes 
Irma or Maria, as authorized under section 319 of the Robert T. Stafford 
Disaster Relief and Emergency Assistance Act (42 U.S.C. 5162): Provided further, 
That of the amount provided under this paragraph for transfer, up to $1,000,000 
may be transferred to the Disaster Assistance Direct Loan Program Account for 
administrative expenses to carry out the Advance of Non-Federal Share program, 
as authorized by section 319 of the Stafford Act.
    The amount provided under this heading is designated by the Congress as 
being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the 
Balanced Budget and Emergency Deficit Control Act of 1985.

                                    TITLE II

                            DEPARTMENT OF AGRICULTURE

                                 Forest Service

                            wildland fire management

                          (including transfer of funds)

    For an additional amount for ``Wildland Fire Management'', $184,500,000, to 
remain available through September 30, 2021, for urgent wildland fire 
suppression operations: Provided, That such funds shall be solely available to 
be transferred to and merged with other appropriations accounts from which funds 
were previously transferred for wildland fire suppression in fiscal year 2017 to 
fully repay those amounts: Provided further, That such amount is designated by 
the Congress as being for an emergency requirement pursuant to section 
251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 
1985.

                     flame wildfire suppression reserve fund

                          (including transfer of funds)

    For an additional amount for ``FLAME Wildfire Suppression Reserve Fund'', 
$342,000,000, to remain available through September 30, 2021, for necessary 
expenses for large wildland fire suppression operations of the Department of 
Agriculture and as a reserve fund for suppression and Federal emergency response 
activities: Provided, That notwithstanding the FLAME Act of 2009 (43 U.S.C. 
1748a(e)), such funds shall be solely available to be transferred to and merged 
with other appropriations accounts from which funds were previously transferred 
for wildland fire suppression in fiscal year 2017 to fully repay those amounts: 
Provided further, That such amount is designated by the Congress as being for an 
emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget 
and Emergency Deficit Control Act of 1985.

                           DEPARTMENT OF THE INTERIOR

                            Department-Wide Programs

                            wildland fire management

                          (including transfer of funds)

    For an additional amount for ``Wildland Fire Management'', $50,000,000, to 
remain available until expended, for urgent wildland fire suppression activities 
and funds necessary to repay any transfers needed for these costs: Provided, 
That such funds may be available to be transferred to and merged with other 
appropriations accounts to fully repay amounts previously transferred for 
wildland fire suppression: Provided further, That such amount is designated by 
the Congress as being for an emergency requirement pursuant to section 
251(b)(2)(A)(i) of the Balanced Budget and Emergency Deficit Control Act of 
1985.

                                    TITLE III

                               GENERAL PROVISIONS

    Sec. 301.  Each amount appropriated or made available by this division is in 
addition to amounts otherwise appropriated for the fiscal year involved.
    Sec. 302.  No part of any appropriation contained in this division shall 
remain available for obligation beyond the current fiscal year unless expressly 
so provided herein.
    Sec. 303.  The terms and conditions applicable to the funds provided in this 
division, including those provided by this title, shall also apply to the funds 
made available in division B of Public Law 115-56.
    Sec. 304.  Each amount designated in this division by the Congress as being 
for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced 
Budget and Emergency Deficit Control Act of 1985 shall be available only if the 
President subsequently so designates all such amounts and transmits such 
designations to the Congress.
    Sec. 305. (a)(1) Not later than December 31, 2017, in accordance with 
criteria to be established by the Director of the Office of Management and 
Budget (referred to in this section as ``OMB''), each Federal agency shall 
submit to OMB, the Government Accountability Office, the respective Inspector 
General of each agency, and the Committees on Appropriations of the House of 
Representatives and the Senate internal control plans for funds provided by this 
division and division B of Public Law 115-56.
    (2) Not later than March 31, 2018, the Government Accountability Office 
shall review for the Committees on Appropriations of the House of 
Representatives and the Senate the design of the internal control plans required 
by paragraph (1).
    (b) All programs and activities receiving funds under this division shall be 
deemed to be ``susceptible to significant improper payments'' for purposes of 
the Improper Payments Information Act of 2002 (31 U.S.C. 3321 note), 
notwithstanding section 2(a) of such Act.
    (c) Funds for grants provided by this division or division B of Public Law 
115-56 shall be expended by the grantees within the 24-month period following 
the agency's obligation of funds for the grant, unless, in accordance with 
guidance to be issued by the Director of OMB, the Director waives this 
requirement for a particular grant program and submits a written justification 
for such waiver to the Committees on Appropriations of the House of 
Representatives and the Senate. In the case of such grants, the agency shall 
include a term in the grant that requires the grantee to return to the agency 
any funds not expended within the 24-month period.
    Sec. 306. (a) The first proviso under the heading ``Department of Housing 
and Urban Development--Community Planning and Development--Community Development 
Fund'' in division B of Public Law 115-56 is amended by striking ``State or unit 
of general local government'' and inserting ``State, unit of general local 
government, or Indian tribe (as such term is defined in section 102 of the 
Housing and Community Development Act of 1974 (42 U.S.C. 5302))''.
    (b) Amounts repurposed pursuant to subsection (a) that were previously 
designated by the Congress as an emergency requirement pursuant to the Balanced 
Budget and Emergency Deficit Control Act of 1985 are designated by the Congress 
as being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of 
such Act.
    Sec. 307.  Section 101(a)(7) of division D of Public Law 115-56 is amended 
to read as follows:
            ``(7) The Department of the Interior, Environment, and Related 
        Agencies Appropriations Act, 2017 (division G of Public Law 115-31), 
        except the language under the heading `FLAME Wildfire Suppression 
        Reserve Fund' in the Departments of Agriculture and the Interior.''.
    Sec. 308. (a) Notwithstanding sections 1309, 1310, and 1310a of the National 
Flood Insurance Act of 1968 (42 U.S.C. 4016-4017a) and section 15(e) of the 
Federal Flood Insurance Act of 1956 (42 U.S.C. 2414(e)), and any borrowing 
agreement entered into between the Department of the Treasury and the Federal 
Emergency Management Agency, of the indebtedness of the Administrator under any 
notes or other obligations issued pursuant to section 1309(a) of the National 
Flood Insurance Act of 1968 (42 U.S.C. 4016(a)) and section 15(e) of the Federal 
Insurance Act of 1956 (42 U.S.C. 2414(e)) that is outstanding as of the date of 
the enactment of this Act, an amount of $16,000,000,000 is hereby cancelled. To 
the extent of the amount cancelled, the Administrator and the National Flood 
Insurance Fund are relieved of all liability to the Secretary of the Treasury 
under any such notes or other obligations, including for any interest due under 
such notes and any other fees and charges payable in connection with such notes, 
and the total amount of notes and obligations issued by the Administrator 
pursuant to such sections shall be considered to be reduced by such amount for 
the purposes of the limitation on such total amount under such section 1309(a).
    (b) The amount of the indebtedness cancelled under subsection (a) may be 
treated as public debt of the United States.
    (c)(1) This section is designated as an emergency requirement pursuant to 
section 4(g) of the Statutory Pay-As-You-Go Act of 2010 (2 U.S.C. 933(g)).
    (2) The amount provided in this section is designated by the Congress as 
being for an emergency requirement pursuant to section 251(b)(2)(A)(i) of the 
Balanced Budget and Emergency Deficit Control Act of 1985.
    Sec. 309.  Notwithstanding section 19(a)(2)(B) of the Food and Nutrition Act 
of 2008 (7 U.S.C. 2028), not to exceed $1,270,000,000 of funds made available 
for the contingency reserve under the heading ``Supplemental Nutrition 
Assistance Program'' of division A of Public Law 114-113 shall be available for 
the Secretary to provide a grant to the Commonwealth of Puerto Rico for disaster 
nutrition assistance in response to the Presidentially declared major disasters 
and emergencies: Provided, That funds made available to Puerto Rico under this 
section shall remain available for obligation by the Commonwealth until 
September 30, 2019, and shall be in addition to funds otherwise made available: 
Provided further, That such amount is designated by the Congress as being for an 
emergency requirement pursuant to section 251(b)(2)(A)(i) of the Balanced Budget 
and Emergency Deficit Control Act of 1985.
    Sec. 310.  Notwithstanding section 2208(l)(3) of title 10, United States 
Code, during fiscal year 2018, the dollar limitation on advance billing of a 
customer of a working-capital fund in such section shall not apply with respect 
to the advance billing of the Federal Emergency Management Agency. In the 
preceding sentence, the term ``advance billing'' has the meaning given the term 
in section 2208(l)(4) of title 10, United States Code.
     This division may be cited as the ``Additional Supplemental Appropriations 
for Disaster Relief Requirements Act of 2017''.

                  DIVISION B--BANKRUPTCY JUDGESHIP ACT OF 2017

SEC. 1001. SHORT TITLE.

    This division may be cited as the ``Bankruptcy Judgeship Act of 2017''.

SEC. 1002. EXTENSION OF TEMPORARY OFFICE OF BANKRUPTCY JUDGES IN CERTAIN 
              JUDICIAL DISTRICTS.

    (a) Temporary Office of Bankruptcy Judges Authorized by the Bankruptcy 
Judgeship Act of 2005.--
            (1) Extensions.--The temporary office of bankruptcy judges 
        authorized for the following districts by subsection (b) of the 
        Bankruptcy Judgeship Act of 2005 (28 U.S.C. 152 note) are extended until 
        the applicable vacancy specified in paragraph (2) in the office of a 
        bankruptcy judge for the respective district occurs:
                    (A) The district of Delaware.
                    (B) The southern district of Florida.
                    (C) The district of Maryland.
                    (D) The eastern district of Michigan.
                    (E) The district of Nevada.
                    (F) The eastern district of North Carolina.
                    (G) The district of Puerto Rico.
                    (H) The eastern district of Virginia.
            (2) Vacancies.--
                    (A) Single vacancies.--Except as provided in subparagraphs 
                (B), (C), and (D), the 1st vacancy in the office of a bankruptcy 
                judge for each district specified in paragraph (1)--
                            (i) occurring more than 5 years after the date of 
                        the enactment of this Act; and
                            (ii) resulting from the death, retirement, 
                        resignation, or removal of a bankruptcy judge,
                shall not be filled.
                    (B) District of delaware.--The 1st, 2d, 3d, and 4th 
                vacancies in the office of a bankruptcy judge for the district 
                of Delaware--
                            (i) occurring 5 years or more after the date of the 
                        enactment of this Act; and
                            (ii) resulting from the death, retirement, 
                        resignation, or removal of a bankruptcy judge,
                shall not be filled.
                    (C) District of maryland.--
                            (i) The 1st vacancy in the office of a bankruptcy 
                        judge for the district of Maryland--
                                    (I) occurring more than 5 years after the 
                                date of the enactment of this Act; and
                                    (II) resulting from the death, retirement, 
                                resignation, or removal of a bankruptcy judge,
                        shall not be filled.
                            (ii) The 2d and 3d vacancies in the office of a 
                        bankruptcy judge for the district of Maryland resulting 
                        from the death, retirement, resignation, or removal of a 
                        bankruptcy judge, shall not be filled.
                    (D) Southern district of florida.--The 1st and 2d vacancies 
                in the office of a bankruptcy judge for the southern district of 
                Florida--
                            (i) occurring more than 5 years after the date of 
                        the enactment of this Act; and
                            (ii) resulting from the death, retirement, 
                        resignation, or removal of a bankruptcy judge,
                shall not be filled.
            (3) Applicability of provisions.--Except as provided in paragraphs 
        (1) and (2), all other provisions of subsection (b) of the Bankruptcy 
        Judgeship Act of 2005 (28 U.S.C. 152 note) and section 2 of the 
        Temporary Bankruptcy Judgeships Extension Act of 2012 (28 U.S.C. 152 
        note) remain applicable to the temporary office of bankruptcy judges 
        referred to in paragraph (1).
    (b) Temporary Office of Bankruptcy Judges Extended by the Bankruptcy 
Judgeship Act of 2005 and the Temporary Bankruptcy Judgeships Extension Act of 
2012.--
            (1) Extensions.--The temporary office of bankruptcy judges 
        authorized by section 3 of the Bankruptcy Judgeship Act of 1992 (28 
        U.S.C. 152 note) and extended by subsection (c) of the Bankruptcy 
        Judgeship Act of 2005 (28 U.S.C. 152 note) and further extended by 
        section 2 of the Temporary Bankruptcy Judgeships Extension Act of 2012 
        (28 U.S.C. 152 note) for the district of Delaware and the district of 
        Puerto Rico are extended until the applicable vacancy specified in 
        paragraph (2) in the office of a bankruptcy judge for the respective 
        district occurs.
            (2) Vacancies.--
                    (A) District of delaware.--The 5th vacancy in the office of 
                a bankruptcy judge for the district of Delaware--
                            (i) occurring more than 5 years after the date of 
                        the enactment of this Act; and
                            (ii) resulting from the death, retirement, 
                        resignation, or removal of a bankruptcy judge,
                shall not be filled.
                    (B) District of puerto rico.--The 2d vacancy in the office 
                of a bankruptcy judge for the district of Puerto Rico--
                            (i) occurring more than 5 years after the date of 
                        the enactment of this Act; and
                            (ii) resulting from the death, retirement, 
                        resignation, or removal of a bankruptcy judge,
                shall not be filled.
            (3) Applicability of other provisions.--Except as provided in 
        paragraphs (1) and (2), all other provisions of section 3 of the 
        Bankruptcy Judgeship Act of 1992 (28 U.S.C. 152 note), subsection (c) of 
        the Bankruptcy Judgeship Act of 2005 (28 U.S.C. 152 note), and section 2 
        of the Temporary Bankruptcy Judgeships Extension Act of 2012 (28 U.S.C. 
        152 note) remain applicable to the temporary office of bankruptcy judges 
        referred to in paragraph (1).

SEC. 1003. TEMPORARY OFFICE OF BANKRUPTCY JUDGE AUTHORIZED.

    (a) Appointments.--The following bankruptcy judges shall be appointed in the 
manner prescribed in section 152(a)(1) of title 28, United States Code, for the 
appointment of bankruptcy judges provided for in section 152(a)(2) of that 
title:
            (1) Two additional bankruptcy judges for the district of Delaware.
            (2) One additional bankruptcy judge for the middle district of 
        Florida.
            (3) One additional bankruptcy judge for the eastern district of 
        Michigan.
    (b) Vacancies.--
            (1) District of delaware.--The 6th and 7th vacancies in the office 
        of a bankruptcy judge for the district of Delaware--
                    (A) occurring 5 years or more after the appointment date of 
                the bankruptcy judge appointed under subsection (a)(1) to such 
                office; and
                    (B) resulting from the death, retirement, resignation, or 
                removal of a bankruptcy judge,
        shall not be filled.
            (2) Middle district of florida.--The 1st vacancy in the office of a 
        bankruptcy judge for the middle district of Florida--
                    (A) occurring 5 years or more after the appointment date of 
                the bankruptcy judge appointed under subsection (a)(2) to such 
                office; and
                    (B) resulting from the death, retirement, resignation, or 
                removal of a bankruptcy judge,
        shall not be filled.
            (3) Eastern district of michigan.--The 2d vacancy in the office of a 
        bankruptcy judge for the eastern district of Michigan--
                    (A) occurring 5 years or more after the appointment date of 
                the bankruptcy judge appointed under subsection (a)(3) to such 
                office; and
                    (B) resulting from the death, retirement, resignation, or 
                removal of a bankruptcy judge,
        shall not be filled.

SEC. 1004. BANKRUPTCY FEES.

    (a) Amendments to Title 28 of the United States Code.--Section 1930(a)(6) of 
title 28, United States Code, is amended--
            (1) by striking ``(6) In'' and inserting ``(6)(A) Except as provided 
        in subparagraph (B), in''; and
            (2) by adding at the end the following:
            ``(B) During each of fiscal years 2018 through 2022, if the balance 
        in the United States Trustee System Fund as of September 30 of the most 
        recent full fiscal year is less than $200,000,000, the quarterly fee 
        payable for a quarter in which disbursements equal or exceed $1,000,000 
        shall be the lesser of 1 percent of such disbursements or $250,000.''.
    (b) Deposits of Certain Fees for Fiscal Years 2018 Through 2022.--
Notwithstanding section 589a(b) of title 28, United States Code, for each of 
fiscal years 2018 through 2022--
            (1) 98 percent of the fees collected under section 1930(a)(6) of 
        such title shall be deposited as offsetting collections to the 
        appropriation ``United States Trustee System Fund'', to remain available 
        until expended; and
            (2) 2 percent of the fees collected under section 1930(a)(6) of such 
        title shall be deposited in the general fund of the Treasury.
    (c) Application of Amendments.--The amendments made by this section shall 
apply to quarterly fees payable under section 1930(a)(6) of title 28, United 
States Code, as amended by this section, for disbursements made in any calendar 
quarter that begins on or after the date of enactment of this Act.

SEC. 1005. CLARIFICATION OF RULE ALLOWING DISCHARGE TO GOVERNMENTAL CLAIMS 
              ARISING FROM THE DISPOSITION OF FARM ASSETS UNDER CHAPTER 12 
              BANKRUPTCIES.

    (a) In General.--Subchapter II of chapter 12 of title 11, United States 
Code, is amended by adding at the end the following:
``Sec. 1232. Claim by a governmental unit based on the disposition of property 
              used in a farming operation
    ``(a) Any unsecured claim of a governmental unit against the debtor or the 
estate that arises before the filing of the petition, or that arises after the 
filing of the petition and before the debtor's discharge under section 1228, as 
a result of the sale, transfer, exchange, or other disposition of any property 
used in the debtor's farming operation--
            ``(1) shall be treated as an unsecured claim arising before the date 
        on which the petition is filed;
            ``(2) shall not be entitled to priority under section 507;
            ``(3) shall be provided for under a plan; and
            ``(4) shall be discharged in accordance with section 1228.
    ``(b) For purposes of applying sections 1225(a)(4), 1228(b)(2), and 
1229(b)(1) to a claim described in subsection (a) of this section, the amount 
that would be paid on such claim if the estate of the debtor were liquidated in 
a case under chapter 7 of this title shall be the amount that would be paid by 
the estate in a chapter 7 case if the claim were an unsecured claim arising 
before the date on which the petition was filed and were not entitled to 
priority under section 507.
    ``(c) For purposes of applying sections 523(a), 1228(a)(2), and 1228(c)(2) 
to a claim described in subsection (a) of this section, the claim shall not be 
treated as a claim of a kind specified in subparagraph (A) or (B) of section 
523(a)(1).
    ``(d)(1) A governmental unit may file a proof of claim for a claim described 
in subsection (a) that arises after the date on which the petition is filed.
    ``(2) If a debtor files a tax return after the filing of the petition for a 
period in which a claim described in subsection (a) arises, and the claim 
relates to the tax return, the debtor shall serve notice of the claim on the 
governmental unit charged with the responsibility for the collection of the tax 
at the address and in the manner designated in section 505(b)(1). Notice under 
this paragraph shall state that the debtor has filed a petition under this 
chapter, state the name and location of the court in which the case under this 
chapter is pending, state the amount of the claim, and include a copy of the 
filed tax return and documentation supporting the calculation of the claim.
    ``(3) If notice of a claim has been served on the governmental unit in 
accordance with paragraph (2), the governmental unit may file a proof of claim 
not later than 180 days after the date on which such notice was served. If the 
governmental unit has not filed a timely proof of the claim, the debtor or 
trustee may file proof of the claim that is consistent with the notice served 
under paragraph (2). If a proof of claim is filed by the debtor or trustee under 
this paragraph, the governmental unit may not amend the proof of claim.
    ``(4) A claim filed under this subsection shall be determined and shall be 
allowed under subsection (a), (b), or (c) of section 502, or disallowed under 
subsection (d) or (e) of section 502, in the same manner as if the claim had 
arisen immediately before the date of the filing of the petition.''.
    (b) Technical and Conforming Amendments.--
            (1) In general.--Subchapter II of chapter 12 of title 11, United 
        States Code, is amended--
                    (A) in section 1222(a)--
                            (i) in paragraph (2), by striking ``unless--'' and 
                        all that follows through ``the holder'' and inserting 
                        ``unless the holder'';
                            (ii) in paragraph (3), by striking ``and'' at the 
                        end;
                            (iii) in paragraph (4), by striking the period at 
                        the end and inserting ``; and''; and
                            (iv) by adding at the end the following:
            ``(5) subject to section 1232, provide for the treatment of any 
        claim by a governmental unit of a kind described in section 1232(a).'';
                    (B) in section 1228--
                            (i) in subsection (a)--
                                    (I) in the matter preceding paragraph (1)--
                                            (aa) by inserting a comma after 
                                        ``all debts provided for by the plan''; 
                                        and
                                            (bb) by inserting a comma after 
                                        ``allowed under section 503 of this 
                                        title''; and
                                    (II) in paragraph (2), by striking ``the 
                                kind'' and all that follows and inserting ``a 
                                kind specified in section 523(a) of this title, 
                                except as provided in section 1232(c).''; and
                            (ii) in subsection (c)(2), by inserting ``, except 
                        as provided in section 1232(c)'' before the period at 
                        the end; and
                    (C) in section 1229(a)--
                            (i) in paragraph (2), by striking ``or'' at the end;
                            (ii) in paragraph (3), by striking the period at the 
                        end and inserting ``; or''; and
                            (iii) by adding at the end the following:
            ``(4) provide for the payment of a claim described in section 
        1232(a) that arose after the date on which the petition was filed.''.
            (2) Table of sections.--The table of sections for subchapter II of 
        chapter 12 of title 11, United States Code, is amended by adding at the 
        end the following:

``1232. Claim by a governmental unit based on the disposition of 
                            property used in a farming operation.''.
    (c) Effective Date.--The amendments made by this section shall apply to--
            (1) any bankruptcy case--
                    (A) that is pending on the date of enactment of this Act;
                    (B) in which the plan under chapter 12 of title 11, United 
                States Code, has not been confirmed on the date of enactment of 
                this Act; and
                    (C) relating to which an order of discharge under section 
                1228 of title 11, United States Code, has not been entered; and
            (2) any bankruptcy case that commences on or after the date of 
        enactment of this Act.
            Attest:

                                                                          Clerk.