Page:United States Statutes at Large Volume 112 Part 1.djvu/544

 112 STAT. 518 PUBLIC LAW 105-183—JUNE 19, 1998 "(A) the amount of that contribution does not exceed 15 percent of the gross annual income of the debtor for the year in which the transfer of the contribution is made; or "(B) the contribution made by a debtor exceeded the percentage amount of gross annual income specified in subparagraph (A), if the transfer was consistent with the practices of the debtor in making charitable contributions.". (b) TRUSTEE AS LIEN CREDITOR AND AS SUCCESSOR TO CERTAIN CREDITORS AND PURCHASERS. —Section 544(b) of title 11, United States Code, is amended— (1) by striking "(b) The trustee" and inserting "(b)(1) Except as provided in paragraph (2), the trustee"; and (2) by adding at the end the following: "(2) Paragraph (1) shall not apply to a transfer of a charitable contribution (as that term is defined in section 548(d)(3)) that is not covered under section 548(a)(1)(B), by reason of section 548(a)(2). Any claim by any person to recover a transferred contribution described in the preceding sentence under Federal or State law in a Federal or State court shall be preempted by the commencement of the case.". (c) CONFORMING AMENDMENTS.— Section 546 of title 11, United States Code, is amended— (1) in subsection (e)— (A) by striking "548(a)(2)" and inserting "548(a)(1)(B)"; and (B) by striking "548(a)(1)" and inserting "548(a)(1)(A)"; (2) in subsection (f)— (A) by striking "548(a)(2)" and inserting "548(a)(1)(B)"; and (B) by striking "548(a)(1)" and inserting "548(a)(1)(A)"; and (3) in subsection (g)— (A) by striking "section 548(a)(1)" each place it appears and inserting "section 548(a)(1)(A)"; and (B) by striking "548(a)(2)" and inserting "548(a)(1)(B)". SEC. 4. TREATMENT OF POST-PETITIGN CHARITABLE CONTRIBUTIONS. (a) CONFIRMATION OF PLAN. —Section 1325(b)(2)(A) of title 11, United States Code, is amended by inserting before the semicolon the following: ", including charitable contributions (that meet the definition of 'charitable contribution' under section 548(d)(3)) to a qualified religious or charitable entity or organization (as that term is defined in section 548(d)(4)) in an amount not to exceed 15 percent of the gross income of the debtor for the year in which the contributions are made". (b) DISMISSAL.— Section 707(b) of title 11, United States Code, is amended by adding at the end the following: "In making a determination whether to dismiss a case under this section, the court may not take into consideration whether a debtor has made, or continues to make, charitable contributions (that meet the definition of 'charitable contribution' under section 548(d)(3)) to any qualified religious or charitable entity or organization (as that term is defined in section 548(d)(4)).". 11 USC 544 note. SEC. 5. APPLICABILITY. This Act and the amendments made by this Act shall apply to any case brought under an applicable provision of title 11,

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