DEBT INCURRED TO PAY NONDISCHARGEABLE DEBTS.

SEC. 314. DEBT INCURRED TO PAY NONDISCHARGEABLE DEBTS.(a) In General.—Section 523(a) of title 11, United States Code, is amended by inserting after paragraph (14) the following:“(14A) incurred to pay a tax to a governmental unit, other than the United States, that would be nondischargeable under paragraph (1);”.(b) Discharge Under Chapter 13.—Section 1328(a) of title 11, United States Code, is amended by striking paragraphs (1) through (3) and inserting the following:“(1) provided for under section 1322(b)(5);“(2) of the kind specified in paragraph (2), (3), (4), (5), (8), or (9) of section 523(a);“(3) for restitution, or a criminal fine, included in a sentence on the debtor’s conviction of a crime; or“(4) for restitution, or damages, awarded in a civil action against the debtor as a result of willful or malicious injury by the debtor that caused personal injury to an individual or the death of an individual.”.