Page:United States Statutes at Large Volume 124.djvu/43

 124 STAT. 17 PUBLIC LAW 111–139—FEB. 12, 2010 further amending the amendments made by EGTRRA or JGTRRA), other than— (A) the provisions of those 2 Acts that were made permanent by the Pension Protection Act of 2006 (Public Law 109–280); (B) amendments to the Estate and Gift Tax referred to in paragraph (2); (C) the AMT referred to in paragraph (3); and (D) the income tax rates on ordinary income that apply to individuals with adjusted gross incomes greater than $200,000 for a single filer and $250,000 for joint filers. (b) DURATION.—This section shall remain in effect through December 31, 2011. (c) MEDICARE PAYMENTS TO PHYSICIANS.— (1) CRITERIA.—Legislation that includes provisions amending or superseding the system for updating payments under subsections (d) and (f) of section 1848 of the Social Security Act shall trigger the current policy adjustment required by this title. (2) ADJUSTMENT.—The amount of the maximum current policy adjustment shall be the difference between— (A) estimated net outlays attributable to the payment rates and related parameters in accordance with sub- sections (d) and (f) of section 1848 of the Social Security Act (as scheduled on December 31, 2009, to be in effect); and (B) what those net outlays would have been if— (i) the nominal payment rates and related param- eters in effect for 2009 had been in effect through December 31, 2014, without change; and (ii) thereafter, the nominal payment rates and related parameters described in subparagraph (A) had applied and the assumption described in clause (i) had never applied. (3) LIMITATION.—If the provisions in the legislation that cause it to meet the criteria in paragraph (1) cover a time period that ends before December 31, 2014, subject to the maximum adjustment provided for under paragraph (2), the amount of each current policy adjustment made pursuant to this section shall be limited to the difference between— (A) estimated net outlays attributable to the payment rates and related parameters specified in that section of the Social Security Act (as scheduled on December 31, 2009, to be in effect for the period of time covered by the relevant provisions of the eligible legislation); and (B) what those net outlays would have been if the nominal payment rates and related parameters in effect for 2009 had been in effect, without change, for the same period of time covered by the relevant provisions of the eligible legislation as under subparagraph (A). (d) ESTATE AND GIFT TAX.— (1) CRITERIA.—Legislation that includes provisions amending the Estate and Gift Tax under subtitle B of the Internal Revenue Code of 1986 shall trigger the current policy adjustment required by this title. (2) ADJUSTMENT.—The amount of the maximum current policy adjustment shall be the difference between—