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Q: SECTION 1. AMENDMENT TO MAKE CHAPTER 12 OF TITLE 11, UNITED STATES
CODE, PERMANENT.

(a) Reenactment.--Chapter 12 of title 11, United States Code, as
reenacted by section 149 of division C of the Omnibus Consolidated and
Emergency Supplemental Appropriations Act, 1999 (Public Law 105-277),
and amended by this Act, is reenacted.
(b) Effective Date.--Subsection (a) shall take effect on April 1,
1999.
(c) Conforming Amendment.--Section 302 of the Bankruptcy, Judges,
United States Trustees, and Family Farmer Bankruptcy Act of 1986 (28
U.S.C. 581 note) is amended by striking subsection (f).

SEC. 2. FAMILY FISHERMEN.

(a) Definitions.--Section 101 of title 11, United States Code, is
amended--
(1) by inserting after paragraph (7) the following:
''(7A) 'commercial fishing operation' includes--
''(A) the catching or harvesting of fish, shrimp,
lobsters, urchins, seaweed, shellfish, or other aquatic
species or products; and
''(B) aquaculture activities consisting of raising
for market any species or product described in
subparagraph (A);'';
''(7B) 'commercial fishing vessel' means a vessel used by a
fisherman to carry out a commercial fishing operation;'';
(2) by inserting after paragraph (19) the following:
''(19A) 'family fisherman' means--
''(A) an individual or individual and spouse
engaged in a commercial fishing operation--
''(i) whose aggregate debts do not exceed
$1,500,000 and not less than 80 percent of
whose aggregate noncontingent, liquidated debts
(excluding a debt for the principal residence
of such individual or such individual and
spouse, unless such debt arises out of a
commercial fishing operation), on the date the
case is filed, arise out of a commercial
fishing operation owned or operated by such
individual or such individual and spouse; and
''(ii) who receive from such commercial
fishing operation more than 50 percent of such
individual's or such individual's and spouse's
gross income for the taxable year preceding the
taxable year in which the case concerning such
individual or such individual and spouse was
filed; or
''(B) a corporation or partnership--
''(i) in which more than 50 percent of the
outstanding stock or equity is held by--
''(I) 1 family that conducts the
commercial fishing operation; or
''(II) 1 family and the relatives
of the members of such family, and such
family or such relatives conduct the
commercial fishing operation; and
''(ii)(I) more than 80 percent of the value
of its assets consists of assets related to the
commercial fishing operation;
''(II) its aggregate debts do not exceed
$1,500,000 and not less than 80 percent of its
aggregate noncontingent, liquidated debts
(excluding a debt for 1 dwelling which is owned
by such corporation or partnership and which a
shareholder or partner maintains as a principal
residence, unless such debt arises out of a
commercial fishing operation), on the date the
case is filed, arise out of a commercial
fishing operation owned or operated by such
corporation or such partnership; and
''(III) if such corporation issues stock,
such stock is not publicly traded;''; and
(3) by inserting after paragraph (19A) the following:
''(19B) 'family fisherman with regular annual income' means
a family fisherman whose annual income is sufficiently stable
and regular to enable such family fisherman to make payments
under a plan under chapter 12 of this title;''.
(b) Who May Be a Debtor.--Section 109(f) of title 11, United States
Code, is amended by inserting ''or family fisherman'' after ''family
farmer''.
(c) Chapter 12.--Chapter 12 of title 11, United States Code, is
amended--
(1) in the chapter heading, by inserting ''OR FISHERMAN''
after ''FAMILY FARMER'';
(2) in section 1201, by adding at the end the following:
''(e)(1) Notwithstanding any other provision of law, for purposes
of this subsection, a guarantor of a claim of a creditor under this
section shall be treated in the same manner as a creditor with respect
to the operation of a stay under this section.
''(2) For purposes of a claim that arises from the ownership or
operation of a commercial fishing operation, a co-maker of a loan made
by a creditor under this section shall be treated in the same manner as
a creditor with respect to the operation of a stay under this
section.'';
(3) in section 1203, by inserting ''or commercial fishing
operation'' after ''farm'';
(4) in section 1206, by striking ''if the property is
farmland or farm equipment'' and inserting ''if the property is
farmland, farm equipment, or property of a commercial fishing
operation (including a commercial fishing vessel)''; and
(5) by adding at the end the following:
''Sec. 1232. Additional provisions relating to family fishermen
''(a)(1) Notwithstanding any other provision of law, except as
provided in subsection (c), with respect to any commercial fishing
vessel of a family fisherman, the debts of that family fisherman shall
be treated in the manner prescribed in paragraph (2).
''(2)(A) For purposes of this chapter, a claim for a lien described
in subsection (b) for a commercial fishing vessel of a family fisherman
that could, but for this subsection, be subject to a lien under
otherwise applicable maritime law, shall be treated as an unsecured
claim.
''(B) Subparagraph (A) applies to a claim for a lien resulting from
a debt of a family fisherman incurred on or after the date of enactment
of this chapter.
''(b) A lien described in this subsection is--
''(1) a maritime lien under subchapter III of chapter 313
of title 46, United States Code, without regard to whether that
lien is recorded under section 31343 of title 46, United States
Code; or
''(2) a lien under applicable State law (or the law of a
political subdivision thereof).
''(c) Subsection (a) shall not apply to--
''(1) a claim made by a member of a crew or a seaman
including a claim made for--
''(A) wages, maintenance, or cure; or
''(B) personal injury; or
''(2) a preferred ship mortgage that has been perfected
under subchapter II of chapter 313 of title 46, United States
Code.
''(d) For purposes of this chapter, a mortgage described in
subsection (c)(2) shall be treated as a secured claim.''.
(d) Clerical Amendments.--
(1) Table of chapters.--In the table of chapters for title
11, United States Code, the item relating to chapter 12, is
amended to read as follows:

''12. Adjustments of Debts of a Family Farmer or Family 1201''.
Fisherman with Regular Annual
Income.
(2) Table of sections.--The table of sections for chapter
12 of title 11, United States Code, is amended by adding at the
end the following new item:

''1232. Additional provisions relating to family fishermen.''.

A: Amends the Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999 to reenact permanently chapter 12 of the Federal Bankruptcy Code (Adjustments of Debts of a Family Farmer).
Amends Federal bankruptcy provisions to include family fishermen as authorized debtors.
Requires a guarantor of a claim of a creditor to be treated in the same manner as a creditor with respect to the operation of a stay under such provisions. Treats, with respect to the ownership or operation of a commercial fishing operation, a co-maker of a loan made by a creditor in the same manner as a creditor with respect to such a stay.
Includes a commercial fishing operation under provisions concerning debtor rights and powers.
Treats a claim for a lien for a commercial fishing vessel of a family fisherman as an unsecured claim. States that such treatment shall not apply to: (1) a claim made by a crewmember or seaman for wages or personal injury; or (2) a preferred ship mortgage that has been perfected under provisions of the Uniform Commercial Code.
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Q: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Tax Relief Certainty Act of 2011''.

TITLE I--PERMANENT TAX RELIEF

SEC. 101. REPEAL OF EGTRRA SUNSET.

Section 901 of the Economic Growth and Tax Relief Reconciliation
Act of 2001 is repealed.

SEC. 102. REPEAL OF JGTRRA SUNSET.

Section 303 of the Jobs and Growth Tax Relief Reconciliation Act of
2003 is repealed.

SEC. 103. TECHNICAL AND CONFORMING AMENDMENTS.

The Secretary of the Treasury or the Secretary's delegate shall,
not later than 90 days after the date of the enactment of this Act,
submit to the Committee on Ways and Means of the House of
Representatives and the Committee on Finance of the Senate a draft of
any technical and conforming changes in the Internal Revenue Code of
1986 which are necessary to reflect throughout such Code the purposes
of the provisions of, and amendments made by, this Act.

TITLE II--PERMANENT INDIVIDUAL AMT RELIEF

SEC. 201. PERMANENT INDIVIDUAL AMT RELIEF.

(a) Modification of Alternative Minimum Tax Exemption Amount.--
(1) In general.--Paragraph (1) of section 55(d) of the
Internal Revenue Code of 1986 (relating to exemption amount) is
amended to read as follows:
''(1) Exemption amount for taxpayers other than
corporations.--In the case of a taxpayer other than a
corporation, the term 'exemption amount' means--
''(A) the dollar amount for taxable years beginning
in the calendar year as specified in the table
contained in paragraph (4)(A) in the case of--
''(i) a joint return, or
''(ii) a surviving spouse,
''(B) the dollar amount for taxable years beginning
in the calendar year as specified in the table
contained in paragraph (4)(B) in the case of an
individual who--
''(i) is not a married individual, and
''(ii) is not a surviving spouse,
''(C) 50 percent of the dollar amount applicable
under paragraph (1)(A) in the case of a married
individual who files a separate return, and
''(D) $22,500 in the case of an estate or trust.
For purposes of this paragraph, the term 'surviving spouse' has
the meaning given to such term by section 2(a), and marital
status shall be determined under section 7703.''.
(2) Specified exemption amounts.--Section 55(d) of such
Code is amended by adding at the end the following new
paragraph:
''(4) Specified exemption amounts.--
''(A) Taxpayers described in paragraph (1)(A).--For
purposes of paragraph (1))(A)--

------------------------------------------------------------------------
The
''For taxable years beginning in-- exemption
amount is:
------------------------------------------------------------------------
2011....................................................... $74,450
2012....................................................... $78,250
2013....................................................... $81,450
2014....................................................... $85,050
2015....................................................... $88,650
2016....................................................... $92,650
2017....................................................... $96,550
2018....................................................... $100,950
2019....................................................... $105,150
2020....................................................... $109,950
2021....................................................... $112,250.
------------------------------------------------------------------------

''(B) Taxpayers described in paragraph (1)(B).--For
purposes of paragraph (1))(B)--

------------------------------------------------------------------------
The
''For taxable years beginning in-- exemption
amount is:
------------------------------------------------------------------------
2011....................................................... $48,450
2012....................................................... $50,350
2013....................................................... $51,950
2014....................................................... $53,750
2015....................................................... $55,550
2016....................................................... $57,550
2017....................................................... $59,500
2018....................................................... $61,700
2019....................................................... $63,800
2020....................................................... $66,200
2021....................................................... $68,200.''.
------------------------------------------------------------------------

(b) Alternative Minimum Tax Relief for Nonrefundable Credits.--
(1) In general.--Subsection (a) of section 26 of the
Internal Revenue Code of 1986 is amended to read as follows:
''(a) Limitation Based on Amount of Tax.--The aggregate amount of
credits allowed by this subpart for the taxable year shall not exceed
the sum of--
''(1) the taxpayer's regular tax liability for the taxable
year reduced by the foreign tax credit allowable under section
27(a), and
''(2) the tax imposed by section 55(a) for the taxable
year.''.
(2) Conforming amendments.--
(A) Child tax credit.--
(i) Section 24(b) of such Code is amended
by striking paragraph (3).
(ii) Section 24(d)(1) of such Code is
amended--
(I) by striking ''section 26(a)(2)
or subsection (b)(3), as the case may
be,'' each place it appears in
subparagraphs (A) and (B) and inserting
''section 26(a)'', and
(II) by striking ''section 26(a)(2)
or subsection (b)(3), as the case may
be'' in the second last sentence and
inserting ''section 26(a)''.
(B) Credit for interest on certain home
mortgages.--Section 25(e)(1)(C) of such Code is amended
to read as follows:
''(C) Applicable tax limit.--For purposes of this
paragraph, the term 'applicable tax limit' means the
limitation imposed by section 26(a) for the taxable
year reduced by the sum of the credits allowable under
this subpart (other than this section and sections 23,
25D, and 1400C).''.
(C) Savers' credit.--Section 25B of such Code is
amended by striking subsection (g).
(D) Residential energy efficient property.--Section
25D(c) of such Code is amended to read as follows:
''(c) Carryforward of Unused Credit.--If the credit allowable under
subsection (a) exceeds the limitation imposed by section 26(a) for such
taxable year reduced by the sum of the credits allowable under this
subpart (other than this section), such excess shall be carried to the
succeeding taxable year and added to the credit allowable under
subsection (a) for such succeeding taxable year.''.
(E) Certain plug-in electric vehicles.--Section
30(c)(2) of such Code is amended to read as follows:
''(2) Personal credit.--For purposes of this title, the
credit allowed under subsection (a) for any taxable year
(determined after application of paragraph (1)) shall be
treated as a credit allowable under subpart A for such taxable
year.''.
(F) Alternative motor vehicle credit.--Section
30B(g)(2) of such Code is amended to read as follows:
''(2) Personal credit.--For purposes of this title, the
credit allowed under subsection (a) for any taxable year
(determined after application of paragraph (1)) shall be
treated as a credit allowable under subpart A for such taxable
year.''.
(G) New qualified plug-in electric vehicle
credit.--Section 30D(c)(2) of such Code is amended to
read as follows:
''(2) Personal credit.--For purposes of this title, the
credit allowed under subsection (a) for any taxable year
(determined after application of paragraph (1)) shall be
treated as a credit allowable under subpart A for such taxable
year.''.
(H) Cross references.--Section 55(c)(3) of such
Code is amended by striking ''26(a), 30C(d)(2),'' and
inserting ''30C(d)(2)''.
(I) Foreign tax credit.--Section 904 of such Code
is amended by striking subsection (i) and by
redesignating subsections (j), (k), and (l) as
subsections (i), (j), and (k), respectively.
(J) First-time home buyer credit for the district
of columbia.--Section 1400C(d) of such Code is amended
to read as follows:
''(d) Carryforward of Unused Credit.--If the credit allowable under
subsection (a) exceeds the limitation imposed by section 26(a) for such
taxable year reduced by the sum of the credits allowable under subpart
A of part IV of subchapter A (other than this section and section 25D),
such excess shall be carried to the succeeding taxable year and added
to the credit allowable under subsection (a) for such taxable year.''.
(3) Adoption credit.--
(A) In general.--Section 10909 of the Patient
Protection and Affordable Care Act, and the amendments
made thereby, are repealed; and the Internal Revenue
Code of 1986 shall be applied as if such section, and
amendments, had never been enacted.
(B) Conforming amendments.--
(i) Section 23(b) of the Internal Revenue
Code of 1986, as in effect on December 31,
2009, is amended by striking paragraph (4).
(ii) Section 23(c) of such Code, as in
effect on December 31, 2009, is amended by
striking paragraphs (1) and (2) and inserting
before paragraph (3) the following:
''(1) In general.--If the credit allowable under subsection
(a) for any taxable year exceeds the limitation imposed by
section 26(a) for such taxable year, reduced by the sum of the
credits allowable under this subpart (other than this section
and sections 25D and 1400C), such excess shall be carried to
the succeeding taxable year and added to the credit allowable
under subsection (a) for such taxable year.''.
(iii) Section 23(c) of such Code, as in
effect on December 31, 2009, is amended by
redesignating paragraph (3) as paragraph (2).
(c) Effective Date.--The amendments and the repeal made by this
section shall apply to taxable years beginning after December 31, 2010.

TITLE III--PERMANENT ESTATE TAX RELIEF

SEC. 301. PERMANENT ESTATE TAX RELIEF.

(a) In General.--Title III of the Tax Relief, Unemployment
Insurance Reauthorization, and Job Creation Act of 2010, and the
amendments made thereby, are repealed; and the Internal Revenue Code of
1986 shall be applied as if such title, and amendments, had never been
enacted.
(b) Effective Date.--The repeal made by this section shall apply to
estates of decedents dying, gifts made, and generation skipping
transfers after December 31, 2009.

A: Tax Relief Certainty Act of 2011 - Eliminates: (1) the terminating date of the Economic Growth and Tax Relief Reconciliation Act of 2001, thus making the tax relief provisions of such Act permanent; and (2) the terminating date of the Jobs and Growth Tax Relief Reconciliation Act of 2003 applicable to reductions in the tax rate for dividend and capital gain income.

Amends the Internal Revenue Code to: (1) phase-in between 2011 through 2021increases in the exemption amount for the alternative minimum tax (AMT); and (2) make permanent offsets against the AMT for certain nonrefundable tax credits.

Makes permanent the repeal of the estate, gift, and generation-skipping transfer taxes for decedents dying, gifts made, and generation skipping transfers after December 31, 2009.
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Q: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Social Security Caregiver Act of
1993''.

SEC. 2. INCREASE IN NUMBER OF YEARS DISREGARDED.

(a) In General.--Section 215(b)(2) of the Social Security Act (42
U.S.C. 415(b)(2)) is amended--
(1) by striking the period at the end of clause (ii) of
subparagraph (A) and inserting a comma;
(2) by striking ''Clause (ii), once'' after and below
clause (ii) of subparagraph (A) and inserting the following:
''and reduced further to the extent provided in subparagraph (B).
Clause (ii), once'';
(3) by striking ''If an individual'' in the matter
following clause (ii) of subparagraph (A) and all that follows
through the end of subparagraph (A);
(4) by redesignating subparagraph (B) as subparagraph (F);
and
(5) by inserting after subparagraph (A) the following new
subparagraphs:
''(B) Subject to subparagraph (C), in any case in which--
''(i) in any calendar year which is included in an
individual's computation base years--
''(I) such individual is living with a child (of
such individual or his or her spouse) under the age of
12, or
''(II) such individual is living with a child (of
such individual or his or her spouse), a parent (of
such individual or his or her spouse), or such
individual's spouse while such child, parent, or spouse
is a chronically dependent individual,
''(ii) such calendar year is not disregarded pursuant to
subparagraphs (A) and (E) (in determining such individual's
benefit computation years) by reason of the reduction in the
number of such individual's elapsed years under subparagraph
(A), and
''(iii) at any time during or after such calendar year and
on or before the date of the application by such individual for
benefits based on such individual's wages and self-employment
income, such individual submits to the Secretary, in such form
as the Secretary shall prescribe by regulations, a written
statement that the requirements of clause (i) are met with
respect to such calendar year,
then the number by which such elapsed years are reduced under this
paragraph pursuant to subparagraph (A) shall be increased by one (up to
a combined total not exceeding 5) for each such calendar year.
''(C)(i)(I) No calendar year shall be disregarded by reason of
subparagraph (B) (in determining such individual's benefit computation
years) unless the individual had less than the applicable dollar amount
(in effect for such calendar year under this clause) of earnings as
described in section 203(f)(5) for such year.
''(II) Except as otherwise provided in subclause (III), the
applicable dollar amount in effect under this clause for any calendar
year is $2,000.
''(III) In each calendar year after 1993, the Secretary shall
determine and publish in the Federal Register, on or before November 1
of such calendar year, the applicable dollar amount which shall be
effective under this clause for the next calendar year. Such dollar
amount shall be equal to the larger of the applicable dollar amount
which is effective under this clause for the calendar year in which
such determination is made or, subject to subclause (VII), the product
described in subclause (IV).
''(IV) The product described in this subclause is the product
derived by multiplying the applicable dollar amount which is effective
under this clause for the calendar year in which the determination
under subclause (III) is made, by the ratio of the amount described in
subclause (V) to the amount described in subclause (VI).
''(V) The amount described in this subclause is the deemed average
total wages (as defined in section 209(k)(1)) for the calendar year
before the calendar year in which the determination under subclause
(III) is made.
''(VI) The amount described in this subclause is the deemed average
total wages (as defined in section 209(k)(1)) for 1992 or, if later,
the calendar year before the most recent calendar year in which a
determination resulting in an increase in the applicable dollar amount
was made under subclause (III).
''(VII) If the product described in subclause (IV) is not a
multiple of $1.00, such product shall be rounded to the next higher
multiple of $1.00 in any case in which such product is a multiple of
$0.50 but not of $1.00, and to the nearest multiple of $1.00 in any
other case.
''(ii) No calendar year shall be disregarded by reason of
subparagraph (B) (in determining such individual's benefit computation
years) in connection with a child referred to in subparagraph (B)(i)(I)
(and not referred to in subparagraph (B)(i)(II)) unless the individual
was living with the child substantially throughout the period in such
year in which the child was alive and under the age of 12 in such year.
''(iii) No calendar year shall be disregarded by reason of
subparagraph (B) (in determining such individual's benefit computation
years) in connection with a child, parent, or spouse referred to in
subparagraph (B)(i)(II) unless the individual was living with such
child, parent, or spouse substantially throughout a period of 180
consecutive days in such year throughout which such child, parent, or
spouse was a chronically dependent individual.
''(iv) The particular calendar years to be disregarded under this
subparagraph (in determining such benefit computation years) shall be
those years (not otherwise disregarded under subparagraph (A)) which,
before the application of subsection (f), meet the conditions of the
preceding provisions of this subparagraph.
''(v) This subparagraph shall apply only to the extent that its
application would not result in a lower primary insurance amount.
''(D)(i) For purposes of this paragraph, the term 'chronically
dependent individual' means an individual who--
''(I) is dependent on a daily basis on another person who
is living with the individual and is assisting the individual
without monetary compensation in the performance of at least 2
of the activities of daily living (described in clause (ii)),
and
''(II) without such assistance could not perform such
activities of daily living.
''(ii) The 'activities of daily living', referred to in clause (i),
are the following:
''(I) Eating.
''(II) Bathing.
''(III) Dressing.
''(IV) Toileting.
''(V) Transferring in and out of a bed or in and out of a
chair.
''(E) The number of an individual's benefit computation years as
determined under this paragraph shall in no case be less than 2.''.

SEC. 3. EFFECTIVE DATE AND RELATED PROVISIONS.

(a) In General.--The amendments made by this Act shall apply only
with respect to computation base years after 1982, and only with
respect to benefits payable for months after December 1993.
(b) Notice and Procedures.--
(1) 60-day grace period after initial issuance of final
regulations for current beneficiaries and applicants.--The
requirements of clause (iii) of section 215(b)(2)(B) of the
Social Security Act (as amended by this Act) shall be treated
as satisfied, in the case of a statement--
(A) which is filed by an individual who is, as of
the date of the first issuance in final form of the
regulations required under such clause, a recipient of
monthly benefits under section 202(a) or 223 of the
Social Security Act, or an applicant for such benefits,
and
(B) with respect to which the requirements of such
clause would be met but for the date of the filing of
such statement,
if such statement is submitted to the Secretary of Health and
Human Services not later than 60 days after the date of the
first issuance in final form of such regulations.
(2) Notice requirements.--
(A) Notice to current beneficiaries and
applicants.--The Secretary of Health and Human Services
shall issue, not later than the date of the first
issuance in final form of the regulations required
under clause (iii) of section 215(b)(2)(B) of the
Social Security Act (as amended by this Act),
regulations establishing procedures to ensure that--
(i) persons who are, as of such date,
recipients of monthly benefits under section
202(a) or 223 of the Social Security Act, or
applicants for such benefits, are fully
informed of the amendments made by this Act;
and
(ii) such persons are invited to comply,
and given a reasonable opportunity to comply,
with the requirements of section
215(b)(2)(B)(iii) of the Social Security Act
(as amended by this Act), as provided in
paragraph (1).
Upon receiving from a recipient described in clauses
(i) and (ii) a written statement referred to in clause
(iii) of section 215(b)(2)(B) of the Social Security
Act (as amended by this Act) with respect to which the
requirements of such clause are treated as satisfied,
the Secretary shall redetermine the amount of such
benefits to the extent necessary to take into account
the amendments made by this Act (and if such
redetermination results in an increase in such amount
the increase shall be effective as provided in
subsection (a)).
(B) Notice to future applicants.--Such regulations
required under subparagraph (A) shall also provide
procedures to ensure that applicants for benefits under
section 202(a) or 223 of the Social Security Act are
given the opportunity, at the time of their
application, to indicate and verify any additional
years which may be disregarded under section
215(b)(2)(B) of the Social Security Act (as amended by
this Act).

A:
Social Security Caregiver Act of 1993 - Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to provide for an increase of up to five in the number of years of either zero or low earnings disregarded in determining average annual earnings on which benefits are based provided such years were used to provide care to a child under the age of 12 or to a chronically dependent spouse or relative.
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