Pub. L. 109-8, tit. IV, subtit. B, sec. 445
PRIORITY FOR ADMINISTRATIVE EXPENSES.
SEC. 445. PRIORITY FOR ADMINISTRATIVE EXPENSES. Section 503(b) of title 11, United States Code, is amended—(1) in paragraph (5), by striking “and” at the end; (2) in paragraph (6), by striking the period at the end and inserting a semicolon; and (3) by adding at the end the following: “(7) with respect to a nonresidential real property lease previously assumed under section 365, and subsequently rejected, a sum equal to all monetary obligations due, excluding those arising from or relating to a failure to operate or a penalty provision, for the period of 2 years following the later of the rejection date or the date of actual turnover of the premises, without reduction or setoff for any reason whatsoever except for sums actually received or to be received from an entity other than the debtor, and the claim for remaining 119 STAT. 118 sums due for the balance of the term of the lease shall be a claim under section 502(b)(6);”.