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SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Student Non-Discrimination Act of 
2011''.

SEC. 2. FINDINGS AND PURPOSES.

    (a) Findings.--The Congress finds the following:
            (1) Public school students who are lesbian, gay, bisexual 
        or transgender (LGBT), or are perceived to be LGBT, or who 
        associate with LGBT people, have been and are subjected to 
        pervasive discrimination, including harassment, bullying, 
        intimidation and violence, and have been deprived of equal 
        educational opportunities, in schools in every part of our 
        Nation.
            (2) While discrimination, including harassment, bullying, 
        intimidation and violence, of any kind is harmful to students 
        and to our education system, actions that target students based 
        on sexual orientation or gender identity represent a distinct 
        and especially severe problem.
            (3) Numerous social science studies demonstrate that 
        discrimination, including harassment, bullying, intimidation 
        and violence, at school has contributed to high rates of 
        absenteeism, dropout, adverse health consequences, and academic 
        underachievement among LGBT youth.
            (4) When left unchecked, discrimination, including 
        harassment, bullying, intimidation and violence, in schools 
        based on sexual orientation or gender identity can lead, and 
        has lead to, life-threatening violence and to suicide.
            (5) Public school students enjoy a variety of 
        constitutional rights, including rights to equal protection, 
        privacy, and free expression, which are infringed when school 
        officials engage in discriminatory treatment or are indifferent 
        to discrimination, including harassment, bullying, intimidation 
        and violence, on the basis of sexual orientation or gender 
        identity.
            (6) While Federal statutory protections expressly address 
        discrimination on the basis of race, color, sex, religion, 
        disability, and national origin, Federal civil rights statutes 
        do not expressly include ``sexual orientation'' or ``gender 
        identity''. As a result, students and parents have often had 
        limited legal recourse to redress for discrimination on the 
        basis of sexual orientation or gender identity.
    (b) Purposes.--The purposes of this Act are--
            (1) to ensure that all students have access to public 
        education in a safe environment free from discrimination, 
        including harassment, bullying, intimidation and violence, on 
        the basis of sexual orientation or gender identity;
            (2) to provide a comprehensive Federal prohibition of 
        discrimination in public schools based on actual or perceived 
        sexual orientation or gender identity;
            (3) to provide meaningful and effective remedies for 
        discrimination in public schools based on actual or perceived 
        sexual orientation or gender identity;
            (4) to invoke congressional powers, including but not 
        limited to the power to enforce the 14th Amendment to the 
        Constitution and to provide for the general welfare pursuant to 
        section 8 of article I of the Constitution and the power to 
        enact all laws necessary and proper for the execution of the 
        foregoing powers pursuant to section 8 of article I of the 
        Constitution, in order to prohibit discrimination in public 
        schools on the basis of sexual orientation or gender identity; 
        and
            (5) to allow the Department of Education to effectively 
        combat discrimination based on sexual orientation or gender 
        identity in public schools through regulation and enforcement, 
        as the Department has issued regulations under and enforced 
        title IX of the Education Amendments of 1972 and other 
        nondiscrimination laws in a manner that effectively addresses 
        discrimination.

SEC. 3. DEFINITIONS.

    For purposes of this Act:
            (1) Program or activity.--The terms ``program or activity'' 
        and ``program'' have same meanings given such terms as applied 
        under section 606 of the Civil Rights Act of 1964 (42 U.S.C. 
        2000d-4a) to the operations of public entities under paragraph 
        (2)(B) of such section.
            (2) Gender identity.--The term ``gender identity'' means 
        the gender-related identity, appearance, or mannerisms or other 
        gender-related characteristics of an individual, with or 
        without regard to the individual's designated sex at birth.
            (3) Harassment.--The term ``harassment'' means conduct that 
        is sufficiently severe, persistent, or pervasive to limit a 
        student's ability to participate in or benefit from a public 
        school education program or activity, or to create a hostile or 
        abusive educational environment at a public school, including 
        acts of verbal, nonverbal, or physical aggression, 
        intimidation, or hostility, if such conduct is based on--
                    (A) a student's actual or perceived sexual 
                orientation or gender identity; or
                    (B) the actual or perceived sexual orientation or 
                gender identity of a person or persons with whom a 
                student associates or has associated.
            (4) Public schools.--The term ``public schools'' means 
        public elementary and secondary schools, including local 
        educational agencies, educational service agencies, and State 
        educational agencies, as defined in section 9101 of the 
        Elementary and Secondary Education Act of 1965.
            (5) Sexual orientation.--The term ``sexual orientation'' 
        means homosexuality, heterosexuality, or bisexuality.
            (6) Student.--The term ``student'' means an individual who 
        is enrolled in a public school or who, regardless of official 
        enrollment status, attends classes or participates in a public 
        school's programs or educational activities.

SEC. 4. PROHIBITION AGAINST DISCRIMINATION; EXCEPTIONS.

    (a) In General.--No student shall, on the basis of actual or 
perceived sexual orientation or gender identity of such individual or 
of a person with whom the student associates or has associated, be 
excluded from participation in, or be denied the benefits of, or be 
subjected to discrimination under any program or activity receiving 
Federal financial assistance.
    (b) Harassment.--For purposes of this Act, discrimination includes, 
but is not limited to, harassment of a student on the basis of actual 
or perceived sexual orientation or gender identity of such student or 
of a person with whom the student associates or has associated.
    (c) Retaliation Prohibited.--
            (1) Prohibition.--No person shall be excluded from 
        participation in, be denied the benefits of, or be subjected to 
        discrimination, retaliation, or reprisal under any program or 
        activity receiving Federal financial assistance based on his or 
        her opposition to conduct made unlawful by this Act.
            (2) Definition.--For purposes of this subsection, 
        ``opposition to conduct made unlawful by this Act'' includes, 
        but is not limited to--
                    (A) opposition to conduct reasonably believed to be 
                made unlawful by this Act,
                    (B) any formal or informal report, whether oral or 
                written, to any governmental entity, including public 
                schools and employees thereof, regarding conduct made 
                unlawful by this Act or reasonably believed to be made 
                unlawful by this Act,
                    (C) participation in any investigation, proceeding, 
                or hearing related to conduct made unlawful by this Act 
                or reasonably believed to be made unlawful by this Act, 
                and
                    (D) assistance or encouragement provided to any 
                other person in the exercise or enjoyment of any right 
                granted or protected by this Act,
        if in the course of that expression, the person involved does 
        not purposefully provide information known to be false to any 
        public school or other governmental entity regarding a 
        violation, or alleged violation, of this Act.

SEC. 5. FEDERAL ADMINISTRATIVE ENFORCEMENT; REPORT TO CONGRESSIONAL 
              COMMITTEES.

    Each Federal department and agency which is empowered to extend 
Federal financial assistance to any education program or activity, by 
way of grant, loan, or contract other than a contract of insurance or 
guaranty, is authorized and directed to effectuate the provisions of 
section 4 of this Act with respect to such program or activity by 
issuing rules, regulations, or orders of general applicability which 
shall be consistent with achievement of the objectives of the Act 
authorizing the financial assistance in connection with which the 
action is taken. No such rule, regulation, or order shall become 
effective unless and until approved by the President. Compliance with 
any requirement adopted pursuant to this section may be effected--
            (1) by the termination of or refusal to grant or to 
        continue assistance under such program or activity to any 
        recipient as to whom there has been an express finding on the 
        record, after opportunity for hearing, of a failure to comply 
        with such requirement, but such termination or refusal shall be 
        limited to the particular political entity, or part thereof, or 
        other recipient as to whom such a finding has been made, and 
        shall be limited in its effect to the particular program, or 
        part thereof, in which such noncompliance has been so found, or
            (2) by any other means authorized by law,
except that no such action shall be taken until the department or 
agency concerned has advised the appropriate person or persons of the 
failure to comply with the requirement and has determined that 
compliance cannot be secured by voluntary means. In the case of any 
action terminating, or refusing to grant or continue, assistance 
because of failure to comply with a requirement imposed pursuant to 
this section, the head of the Federal department or agency shall file 
with the committees of the House and Senate having legislative 
jurisdiction over the program or activity involved a full written 
report of the circumstances and the grounds for such action. No such 
action shall become effective until 30 days have elapsed after the 
filing of such report.

SEC. 6. CAUSE OF ACTION.

    (a) Cause of Action.--Subject to subsection (c) of this section, an 
aggrieved individual may assert a violation of this Act in a judicial 
proceeding. Aggrieved persons may be awarded all appropriate relief, 
including but not limited to equitable relief, compensatory damages, 
cost of the action, and remedial action.
    (b) Rule of Construction.--This section shall not be construed to 
preclude an aggrieved individual from obtaining other remedies under 
any other provision of law or to require such individual to exhaust any 
administrative complaint process or notice-of-claim requirement before 
seeking redress under this section.
    (c) Statute of Limitations.--For actions brought pursuant to this 
section, the statute of limitations period shall be determined in 
accordance with section 1658(a) of title 28 of the United States Code. 
The tolling of any such limitations period shall be determined in 
accordance with the law governing actions under section 1979 of the 
Revised Statutes (42 U.S.C. 1983) in the forum State.

SEC. 7. STATE IMMUNITY.

    (a) State Immunity.--A State shall not be immune under the 11th 
Amendment to the Constitution of the United States from suit in Federal 
court for a violation of this Act.
    (b) Waiver.--A State's receipt or use of Federal financial 
assistance for any program or activity of a State shall constitute a 
waiver of sovereign immunity, under the 11th Amendment to the 
Constitution or otherwise, to a suit brought by an aggrieved individual 
for a violation of section 4 of this Act.
    (c) Remedies.--In a suit against a State for a violation of this 
Act, remedies (including remedies both at law and in equity) are 
available for such a violation to the same extent as such remedies are 
available for such a violation in the suit against any public or 
private entity other than a State.

SEC. 8. ATTORNEY'S FEES.

    Section 722(b) of the Revised Statutes (42 U.S.C. 1988(b)) is 
amended by inserting ``the Student Nondiscrimination Act of 2011,'' 
after ``Religious Land Use and Institutionalized Persons Act of 
2000,''.

SEC. 9. EFFECT ON OTHER LAWS.

    (a) Federal and State Nondiscrimination Laws.--Nothing in this Act 
shall be construed to preempt, invalidate, or limit rights, remedies, 
procedures, or legal standards available to victims of discrimination 
or retaliation under any other Federal law or law of a State or 
political subdivision of a State, including title VI of the Civil 
Rights Act of 1964 (42 U.S.C. 2000d et seq.), title IX of the Education 
Amendments of 1972 (20 U.S.C. 1681 et seq.), section 504 of the 
Rehabilitation Act of 1973 (29 U.S.C. 794), the Americans with 
Disabilities Act of 1990 (42 U.S.C. 12101 et seq.), or section 1979 of 
the Revised Statutes (42 U.S.C. 1983). The obligations imposed by this 
Act are in addition to those imposed by title IX of the Education 
Amendments of 1972 (20 U.S.C. 1681 et seq.), title VI of the Civil 
Rights Act of 1964 (42 U.S.C. 2000d et seq.), and the Americans with 
Disabilities Act of 1990 (42 U.S.C. 12101 et seq.).
    (b) Free Speech and Expression Laws and Religious Student Groups.--
Nothing in this Act shall be construed to alter legal standards 
regarding, or affect the rights available to individuals or groups 
under, other Federal laws that establish protections for freedom of 
speech and expression, such as legal standards and rights available to 
religious and other student groups under the 1st Amendment to the 
Constitution and the Equal Access Act (20 U.S.C. 4071 et seq.).

SEC. 10. SEVERABILITY.

    If any provision of this Act, or any application of such provision 
to any person or circumstance, is held to be unconstitutional, the 
remainder of this Act, and the application of the provision to any 
other person or circumstance shall not be affected.

SEC. 11. EFFECTIVE DATE.

    This Act shall take effect 60 days after the date of the enactment 
of this Act and shall not apply to conduct occurring before the 
effective date of this Act.
Student Non-Discrimination Act of 2011 - Prohibits public school students from being excluded from participating in, or subject to discrimination under, any federally-assisted educational program on the basis of their actual or perceived sexual orientation or gender identity or that of their associates.

Considers harassment to be a form of discrimination.

Prohibits retaliation against anyone for opposing conduct they reasonably believe to be unlawful under this Act.

Authorizes federal departments and agencies to enforce these prohibitions by cutting off the educational assistance of recipients found to be violating them.

Allows an aggrieved individual to assert a violation of this Act in a judicial proceeding and recover reasonable attorney's fees should they prevail.

Deems a state's receipt of federal educational assistance for a program to constitute a waiver of sovereign immunity for conduct prohibited under this Act regarding such program.

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Ratepayer Fairness Act of 2015''.

SEC. 2. CROSS-SUBSIDIZATION OF CUSTOMER-SIDE TECHNOLOGY.

    (a) Consideration of Impact From Cross-Subsidization of Customer-
Side Technology.--Section 111(d) of the Public Utility Regulatory 
Policies Act of 1978 (16 U.S.C. 2621(d)) is amended by adding at the 
end the following:
            ``(20) Consideration of impact from cross-subsidization of 
        customer-side technology.--
                    ``(A) Definition of customer-side technology.--In 
                this paragraph, the term `customer-side technology' 
                means a device connected to the electricity 
                distribution system--
                            ``(i) at, or on the customer side of, the 
                        meter; or
                            ``(ii) that, if owned or operated by, or on 
                        behalf of, an electric utility, would otherwise 
                        be at, or on the customer side of, the meter.
                    ``(B) Consideration.--Each State regulatory 
                authority (with respect to each electric utility for 
                which it has ratemaking authority) and each 
                nonregulated electric utility shall consider, to the 
                extent a State regulatory authority or nonregulated 
                electric utility allows rates charged by any electric 
                utility to include any cost, fee, or charge that 
                directly or indirectly subsidizes the deployment, 
                construction, maintenance, or operation of customer-
                side technology, whether subsidizing the deployment, 
                construction, maintenance, or operation of a customer-
                side technology would--
                            ``(i) result in benefits predominately 
                        enjoyed by only the users of the customer-side 
                        technology;
                            ``(ii) shift costs of a customer-side 
                        technology to electricity consumers that do not 
                        use the customer-side technology, particularly 
                        in cases in which disparate economic or 
                        resource conditions exist among the electricity 
                        consumers cross-subsidizing the customer-side 
                        technology;
                            ``(iii) negatively affect resource 
                        utilization, fuel diversity, grid reliability, 
                        or grid security;
                            ``(iv) provide any unfair competitive 
                        advantage to market the customer-side 
                        technology, including an analysis of whether 
                        the State regulatory authority or other State 
                        authority has uncovered any fraudulent 
                        customer-side technology marketing practices 
                        within the State; and
                            ``(v) be necessary to fulfill an obligation 
                        to serve electric consumers.
                    ``(C) Public notice.--At least 90 days before the 
                date on which a State regulatory authority or 
                nonregulated electric utility holds a proceeding that 
                would consider the cross-subsidization of a customer-
                side technology, the State regulatory authority or 
                nonregulated electric utility shall make available to 
                the public the results of the evaluation conducted 
                under subparagraph (B).''.
    (b) Compliance.--
            (1) Time limitations.--Section 112(b) of the Public Utility 
        Regulatory Policies Act of 1978 (16 U.S.C. 2622(b)) is amended 
        by adding at the end the following:
            ``(7)(A) Not later than 1 year after the date of enactment 
        of this paragraph, each State regulatory authority (with 
        respect to each electric utility for which it has ratemaking 
        authority), and each nonregulated electric utility shall, with 
        respect to the standard established by paragraph (20) of 
        section 111(d)--
                    ``(i) commence the consideration referred to in 
                section 111; or
                    ``(ii) set a hearing date for the consideration.
            ``(B) Not later than 2 years after the date of enactment of 
        this paragraph, each State regulatory authority (with respect 
        to each electric utility for which it has ratemaking 
        authority), and each nonregulated electric utility, shall--
                    ``(i) complete the consideration required under 
                subparagraph (A); and
                    ``(ii) make the determination referred to in 
                section 111 with respect to the standard established by 
                paragraph (20) of section 111(d).''.
            (2) Failure to comply.--Section 112(c) of the Public 
        Utility Regulatory Policies Act of 1978 (16 U.S.C. 2622(c)) is 
        amended by adding at the end the following: ``In the case of 
        the standard established by paragraph (20) of section 111(d), 
        the reference contained in this subsection to the date of 
        enactment of this Act shall be deemed to be a reference to the 
        date of enactment of that paragraph.''.
Ratepayer Fairness Act of 2015  This bill amends the Public Utility Regulatory Policies Act of 1978 (PURPA) to require a state regulatory authority and a nonregulated electric utility (entities), to the extent that they allow electric utility rates to include charges that subsidize customer-side technology, to consider whether that subsidy would:  result in benefits predominately enjoyed by only the users of the customer-side technology; shift costs of a customer-side technology to electricity consumers that do not use it, particularly in cases in which disparate economic or resource conditions exist among the electricity consumers cross-subsidizing the customer-side technology; negatively affect resource utilization, fuel diversity, grid reliability, or grid security; give any unfair competitive advantage to market the customer-side technology, including an analysis of whether a state regulatory authority has uncovered fraudulent customer-side technology marketing practices; and be necessary to fulfill an obligation to serve electric consumers.   The bill sets deadlines within which the entities must set a hearing date to consider and subsequently determine the subsidization of customer-side technology.

SECTION 1. DELAY OF EFFECTIVE DATES FOR SINGLE-EMPLOYER PLAN FUNDING 
              RULES.

    (a) In General.--
            (1) Delayed effective dates.--The sections of the Pension 
        Protection Act of 2006, the Internal Revenue Code of 1986, and 
        the Employee Retirement Income Security Act of 1974 specified 
        in paragraph (3) are amended--
                    (A) by striking ``2007'' and inserting, ``the 
                applicable funding pre-effective date year (as defined 
                in section 1305 of the Pension Protection Act of 
                2006)'',
                    (B) by striking ``2008'' and inserting ``the 
                applicable funding effective date year (as defined in 
                section 1305 of the Pension Protection Act of 2006)'',
                    (C) by striking ``2009'' and inserting ``the 
                calendar year after the applicable funding effective 
                date year (as defined in section 1305 of the Pension 
                Protection Act of 2006)'',
                    (D) by striking ``2010'' and inserting ``the 
                calendar year that is two years after the applicable 
                effective date year (as defined in section 1305 of the 
                Pension Protection Act of 2006)'',
                    (E) by striking ``2011'' and inserting ``the 
                calendar year that is three years after the applicable 
                funding effective date year (as defined in section 1305 
                of the Pension Protection Act of 2006)'', and
                    (F) by striking ``2012'' and inserting ``the 
                calendar year that is four years after the applicable 
                funding effective year (as defined in section 1305 of 
                the Pension Protection Act of 2006)''.
            (2) Applicable funding effective date years.--Title XIII of 
        the Pension Protection Act of 2006 is amended by adding at the 
        end the following new section:

``SEC. 1305. APPLICABLE FUNDING EFFECTIVE DATES.

    ``(a) In General.--
            ``(1) For purposes of this Act, except as otherwise 
        provided in this section, the term `applicable funding pre-
        effective date year' means 2008.
            ``(2) For purposes of this Act, the term `applicable 
        funding effective date year' means the calendar year 
        immediately following the applicable funding pre-effective date 
        year.
    ``(b) Exception.--Subsection (a)(1) shall apply only if final 
regulations are issued by June 30, 2008, with respect to sections 
206(g), 303(f), 303(g)(3), 303(h)(2), 303(h)(3), 303(i)(4)(A)(ii), and 
303(j)(3)(A) of the Employee Retirement Income Security Act of 1974 and 
sections 430(f), 430(g)(3), 430(h)(2), 430(h)(3), 430(i)(4)(A)(ii), 
430(j)(3)(A), and 436 of the Internal Revenue Code of 1986. If final 
regulations under all such sections are not issued by June 30, 2008, 
for purposes of this Act, the term `applicable funding pre-effective 
date year' shall mean the first calendar year with respect to which all 
such final regulations are issued by June 30 of such year.
    ``(c) Effective Date.--This section shall take effect on the date 
of the enactment of this Act.''.
            (3) Applicable sections.--
                    (A) Pension protection act of 2006.--The amendments 
                made in paragraph (1) shall apply to the following 
                sections of the Pension Protection Act of 2006: 101(d), 
                102(c), 103(c), 104(b), 105(b), 106(b), 107(e), 111(b), 
                112(b), 113(b), 115(a), 115(b)(3), 115(e)(2), 302(c), 
                401(a)(2), 402(b)(1), 505(c), and 802(b).
                    (B) Internal revenue code of 1986.--The amendments 
                made in paragraph (1) shall apply to the following 
                sections of the Internal Revenue Code of 1986: 
                417(e)(3), 430(c)(5), 430(f)(1)(B)(ii)(I),430(f)(3)(C), 
                430(f)(6)(C)(i), 430(f)(7)(C)(i), 430(h)(2)(G), 
                430(i)(4)(B), 430(i)(5)(C), 436(j), and 436(k).
                    (C) Employee retirement income security act of 
                1974.--The amendments made in paragraph (1) shall apply 
                to the following sections of the Employee Retirement 
                Income Security Act of 1974: 205(g)(3), 206(g)(9), 
                206(g)(10), 303(c)(5), 303(f)(1)(B)(ii)(I), 
                303(f)(3)(C), 303(f)(6)(C)(i), 303(f)(7)(C)(i), 
                303(h)(2)(G), 303(i)(4)(B), 303(i)(5)(C), and 
                4041(b)(5)(C)(i).
    (b) Extension of Replacement of 30-Year Treasury Rates.--
            (1) Amendments of erisa.--
                    (A) Determination of range.--Subclause (II) of 
                section 302(b)(5)(B)(ii) of the Employee Retirement 
                Income Security Act of 1974 is amended--
                            (i) by striking ``January 1, 2008'' and 
                        inserting ``January 1 of the applicable funding 
                        effective date year (as defined in section 1305 
                        of the Pension Protection Act of 2006)'', and
                            (ii) in the heading, by striking ``for 
                        years 2004, 2005, 2006, and 2007''.
                    (B) Determination of current liability.--Subclause 
                (IV) of section 302(d)(7)(C)(i) of such Act is 
                amended--
                            (i) by striking ``in 2004, 2005, 2006, or 
                        2007'' and inserting ``after 2003 and before 
                        the applicable funding effective date year (as 
                        defined in section 1305 of the Pension 
                        Protection Act of 2006)'', and
                            (ii) in the heading, by striking ``for 
                        years 2004, 2005, 2006, and 2007''.
                    (C) PBGC premium rate.--Subclause (V) of section 
                4006(a)(3)(E)(iii) of such Act is amended by striking 
                ``January 1, 2008'' and inserting ``January 1 of the 
                applicable funding effective date year (as defined in 
                section 1305 of the Pension Protection Act of 2006)''.
            (2) Amendments of internal revenue code.--
                    (A) Determination of range.--Subclause (II) of 
                section 412(b)(5)(B)(ii) of the Internal Revenue Code 
                of 1986 is amended--
                            (i) by striking ``January 1, 2008'' and 
                        inserting ``January 1 of the applicable funding 
                        effective date year (as defined in section 1305 
                        of the Pension Protection Act of 2006)'', and
                            (ii) in the heading, by striking ``for 
                        years 2004, 2005, 2006, and 2007''.
                    (B) Determination of current liability.--Subclause 
                (IV) of section 412(1)(7)(C)(i) of such Code is 
                amended--
                            (i) by striking ``in 2004, 2005, 2006, and 
                        2007'' and inserting ``after 2003 and before 
                        the applicable funding effective date year (as 
                        defined in section 1305 of the Pension 
                        Protection Act of 2006)'', and
                            (ii) in the heading, by striking ``for 
                        years 2004, 2005, 2006, and 2007''.
            (3) Plan amendments.--Clause (ii) of section 101(c)(2)(A) 
        of the Pension Funding Equity Act of 2004 is amended by 
        striking ``January 1, 2008'' and inserting ``January 1 of the 
        applicable funding effective date year (as defined in section 
        1305 of the Pension Protection Act of 2006)''.
    (c) Conforming Amendments Regarding Transition Rule.--
            (1) In general.--Paragraph (1) of section 115(d) of the 
        Pension Protection Act of 2006 is amended to read as follows:
            ``(1) In general.--Section 769(c)(3) of the Retirement 
        Protection Act of 1994, as added by section 201 of the Pension 
        Funding Equity Act of 2004, is amended by striking `in 2004 and 
        2005' and inserting `after 2003 and before the applicable 
        funding effective date year (as defined in section 1305 of the 
        Pension Protection Act of 2006)'.''.
            (2) Heading.--The heading of subsection (d) of section 115 
        of such Act is amended by striking ``for 2006 and 2007''.
    (d) Conforming Amendments Regarding Funding Notice.--
            (1) In general.--Paragraph (1) of section 501(d) of the 
        Pension Protection Act of 2006 is amended to read as follows:
            ``(1) In general.--Except as provided in paragraph (2), the 
        amendments made by this section shall apply to plan years 
        beginning after December 31 of the applicable funding pre-
        effective date year (as defined in section 1305 of this Act), 
        or, in the case of a multiemployer plan, plan years beginning 
        after December 31, 2007.''.
            (2) Repeal of notice.--Subsection (d) of section 501 of 
        such Act is amended by redesignating paragraph (2) as paragraph 
        (3), and by inserting after paragraph (1) the following new 
        paragraph:
            ``(2) Repeal of notice.--The amendment made by subsection 
        (b) shall apply to plan years beginning after December 31, 
        2006.''.
            (3) Transition rule.--Paragraph (3) of section 501(d) of 
        such Act, as redesignated, is amended--
                    (A) by adding ``or, in the case of a single-
                employer plan, before January 1 of the applicable 
                funding effective date year (as defined in section 1305 
                of this Act)'' after ``2008,'',
                    (B) by striking ``2006'' and inserting ``2006 or, 
                in the case of a single-employer plan, before the 
                applicable funding pre-effective date year (as defined 
                in section 1305 of this Act)'',
                    (C) by striking ``2007'' and inserting ``the 
                applicable funding pre-effective date year (as defined 
                in section 1305 of this Act)'',
                    (D) by striking ``or funded percentage'' the second 
                place it appears,
                    (E) by striking ``may provide.'' and inserting 
                ``may provide, and'',
                    (F) by adding at the end the following:
                    ``(C) in the case of a plan year beginning in 2007, 
                the funded percentage as determined using such methods 
                of estimation as the Secretary of the Treasury may 
                provide.''.
    (e) Conforming Amendments Regarding Additional Annual Reporting 
Requirements.--Subsection (f) of section 503 of the Pension Protection 
Act of 2006 is amended to read as follows:
    ``(f) Effective Date.--
            ``(1) In general.--Except as otherwise provided in 
        paragraph (2), the amendments made by this section shall apply 
        to plan years beginning after the applicable funding pre-
        effective date year (as defined in section 1305 of this Act).
            ``(2) Multiemployer plans.--With respect to multiemployer 
        plans, the amendments made by this section shall apply to plan 
        years beginning after December 31, 2007.''.
    (f) Conforming Amendments Regarding Plan Amendments.--
            (1) In general.--Subparagraph (B) of section 1107(b)(1) of 
        the Pension Protection Act of 2006 is amended by striking 
        ``January 1, 2009'' and inserting ``January 1 of the calendar 
        year after the applicable funding effective date year (as 
        defined in section 1305 of this Act)''.
            (2) Governmental plans.--Paragraph (1) of section 1107(b) 
        of such Act is amended to read as follows:
            ``(1) In the case of a governmental plan (as defined in 
        section 414(d) of the Internal Revenue Code of 1986), 
        subparagraph (B) shall be applied as if it read: `on or before 
        the last day of the first plan year beginning on or after 
        January 1 of the calendar year that is three years after the 
        applicable funding effective date year (as defined in section 
        1305 of this Act)'.''.
    (g) Conforming Amendments Regarding Deduction Limits.--
            (1) In general.--Paragraph (1) of section 801(f) of the 
        Pension Protection Act of 2006, as redesignated by paragraph 
        (4), is amended--
                    (A) by striking ``paragraph (2)'' and inserting 
                ``paragraphs (2) and (3)'', and
                    (B) by striking ``December 31, 2007'' and inserting 
                ``December 31 of the applicable funding pre-effective 
                date year (as defined in section 1305 of this Act)''.
            (2) Multiemployer plans.--Subsection (f) of section 801 of 
        such Act, as redesignated by paragraph (4), is amended by 
        redesignating paragraph (2) as paragraph (3) and by inserting 
        after paragraph (1) the following new paragraph:
            ``(2) Multiemployer plans.--Except as provided in paragraph 
        (3), with respect to multiemployer plans, the amendments made 
        by this section shall apply to years beginning after December 
        31, 2007.''.
            (3) Special rule.--Paragraph (3) of section 801(d) of such 
        Act, as redesignated, is amended by adding at the end the 
        following: ``The amendments made by subsection (e) shall apply 
        to years beginning after December 31, 2007, and before January 
        1 of the applicable funding effective date year (as defined in 
        section 1305 of this Act).''.
            (4) Conforming amendments.--
                    (A) In general.--Subparagraph (D) of section 
                404(a)(1) of the Internal Revenue Code of 1986 (as 
                amended by the Pension Protection Act of 2006 other 
                than section 802 of such Act) is amended by adding at 
                the end the following:
                            ``(v) Multiemployer plans.--In the case of 
                        a defined benefit plan which is a multiemployer 
                        plan, except as provided in regulations, the 
                        maximum amount deductible under the limitations 
                        of this paragraph shall not be less than the 
                        excess (if any) of--
                                    ``(I) 140 percent of the current 
                                liability of the plan determined under 
                                section 431(c)(6)(C), over
                                    ``(II) the value of the plan's 
                                assets determined under section 
                                431(c)(2).''.
                    (B) Single-employer plans.--Subparagraph (D) of 
                section 404(a)(1) of such Code is amended--
                            (i) by inserting after ``defined benefit 
                        plan'' in clause (i) the following ``(other 
                        than a multiemployer plan)'',
                            (ii) by striking ``(140 percent in the case 
                        of a multiemployer plan)'' in clause (i), and
                            (iii) by striking ``clause (i)'' in clause 
                        (iv) and inserting ``clauses (i) and (v)''.
    (h) Conforming Amendment Regarding Commercial Airlines.--Paragraph 
(2) of section 402(a) of the Pension Protection Act of 2006 is amended 
by adding at the end the following: ``In the case of an election under 
this paragraph, such sections shall apply with respect to such plan 
sponsor based on the effective date provisions in effect immediately 
before the enactment of section 1305 of this Act.''.

SEC. 2. EFFECTIVE DATE.

    The amendments made by this Act shall take effect as if included in 
the enactment of the Pension Protection Act of 2006.

Amends the Pension Protection Act of 2006, the Internal Revenue Code, and the Employee Retirement Income Security Act of 1974 to delay until January 1, 2009, the implementation of pension plan funding rules enacted by the Pension Protection Act of 2006.