IN THE SENATE OF THE UNITED STATES
To amend certain provisions of the FAA Modernization and Reform Act of 2012.
Rollover of amounts received in airline carrier bankruptcy
Extension of time To file claim for refund
Section 1106(a)(3) of the FAA Modernization
and Reform Act of 2012 (26 U.S.C. 408 note) is amended by striking
2013 and inserting
Definitions and special rules
Section 1106(c) of such Act is amended—
(1)(A)(i), by inserting
or filed on November 29, 2011, after
in paragraph (2)(B)—
terminated or and inserting
, or was frozen effective November 1, 2012 after
Protection Act of 2006.
Passed the Senate December 10, 2014.