CERTAIN CLAIMS OWED TO GOVERNMENTAL UNITS.

SEC. 1003. CERTAIN CLAIMS OWED TO GOVERNMENTAL UNITS.(a) Contents of Plan.—Section 1222(a)(2) of title 11, United States Code, as amended by section 213, is amended to read as follows:“(2) provide for the full payment, in deferred cash payments, of all claims entitled to priority under section 507, unless—“(A) the claim is a claim owed to a governmental unit that arises as a result of the sale, transfer, exchange, or other disposition of any farm asset used in the debtor’s farming operation, in which case the claim shall be treated as an unsecured claim that is not entitled to priority under section 507, but the debt shall be treated in such manner only if the debtor receives a discharge; or “(B) the holder of a particular claim agrees to a different treatment of that claim;”.(b) Special Notice Provisions.—Section 1231(b) of title 11, United States Code, as so designated by section 719, is amended by striking “a State or local governmental unit” and inserting “any governmental unit”.(c) Effective Date; Application of Amendments.—This section and the amendments made by this section shall take effect on the date of the enactment of this Act and shall not apply with respect to cases commenced under title 11 of the United States Code before such date.