Public Law 113-243. To amend certain provisions of the FAA Modernization and Reform Act of 2012.Dec

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An Act To amend certain provisions of the FAA Modernization and Reform Act of 2012.Dec. 18, 2014[[H.R. 2591](/us/bill/113/hr/2591)] * Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,* ## SECTION 1 ROLLOVER OF AMOUNTS RECEIVED IN AIRLINE CARRIER BANKRUPTCY ###

(a)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](/us/usc/t26/s408)) is amended by striking “2013” and inserting “2015”. ###

(b)Definitions and Special Rules Section 1106(c) of such Act is amended— ####

(1)in paragraph (1)(A)(i) by inserting “or filed on November 29, 2011,” after “2007,”; and ####

(2)in paragraph (2)(B)— #####

(A)by striking “terminated or” and inserting “terminated,”; and #####

(B)by inserting “, or was frozen effective November 1, 2012” after “Pension Protection Act of 2006”. Approved December 18, 2014.

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