TARDILY FILED PRIORITY TAX CLAIMS.

SEC. 713. TARDILY FILED PRIORITY TAX CLAIMS. Section 726(a)(1) of title 11, United States Code, is amended by striking “before the date on which the trustee commences distribution under this section;” and inserting the following: “on or before the earlier of—“(A) the date that is 10 days after the mailing to creditors of the summary of the trustee’s final report; or“(B) the date on which the trustee commences final distribution under this section;”.