119 STAT. 126
PUBLIC LAW 109–8—APR. 20, 2005
(b) CLERICAL AMENDMENT.—The table of sections for subchapter I of chapter 5 of title 11, United States Code, is amended by adding at the end the following: ‘‘511. Rate of interest on tax claims.’’. SEC. 705. PRIORITY OF TAX CLAIMS.
Section 507(a)(8) of title 11, United States Code, is amended— (1) in subparagraph (A)— (A) in the matter preceding clause (i), by inserting ‘‘for a taxable year ending on or before the date of the filing of the petition’’ after ‘‘gross receipts’’; (B) in clause (i), by striking ‘‘for a taxable year ending on or before the date of the filing of the petition’’; and (C) by striking clause (ii) and inserting the following: ‘‘(ii) assessed within 240 days before the date of the filing of the petition, exclusive of— ‘‘(I) any time during which an offer in compromise with respect to that tax was pending or in effect during that 240-day period, plus 30 days; and ‘‘(II) any time during which a stay of proceedings against collections was in effect in a prior case under this title during that 240-day period, plus 90 days.’’; and (2) by adding at the end the following: ‘‘An otherwise applicable time period specified in this paragraph shall be suspended for any period during which a governmental unit is prohibited under applicable nonbankruptcy law from collecting a tax as a result of a request by the debtor for a hearing and an appeal of any collection action taken or proposed against the debtor, plus 90 days; plus any time during which the stay of proceedings was in effect in a prior case under this title or during which collection was precluded by the existence of 1 or more confirmed plans under this title, plus 90 days.’’.
Deadline.
SEC. 706. PRIORITY PROPERTY TAXES INCURRED.
Section 507(a)(8)(B) of title 11, United States Code, is amended by striking ‘‘assessed’’ and inserting ‘‘incurred’’. SEC. 707. NO DISCHARGE OF FRAUDULENT TAXES IN CHAPTER 13.
Section 1328(a)(2) of title 11, United States Code, as amended by section 314, is amended by striking ‘‘paragraph’’ and inserting ‘‘section 507(a)(8)(C) or in paragraph (1)(B), (1)(C),’’. SEC. 708. NO DISCHARGE OF FRAUDULENT TAXES IN CHAPTER 11.
Section 1141(d) of title 11, United States Code, as amended by sections 321 and 330, is amended by adding at the end the following: ‘‘(6) Notwithstanding paragraph (1), the confirmation of a plan does not discharge a debtor that is a corporation from any debt— ‘‘(A) of a kind specified in paragraph (2)(A) or (2)(B) of section 523(a) that is owed to a domestic governmental unit, or owed to a person as the result of an action filed under subchapter III of chapter 37 of title 31 or any similar State statute; or
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