; (ii) in paragraph (3), by striking and at the end; (iii) in paragraph (4), by striking the period at the end and inserting ; and ; and (iv) by adding at the end the following: (5) subject to section 1232, provide for the treatment of any claim by a governmental unit of a kind described in section 1232(a). ; (B) in section 1228— (i) in subsection (a)— (I) in the matter preceding paragraph (1)— (aa) by inserting a comma after all debts provided for by the plan ; and (bb) by inserting a comma after allowed under section 503 of this title ; and (II) in paragraph (2), by striking the kind and all that follows and inserting a kind specified in section 523(a) of this title, except as provided in section 1232(c). ; and (ii) in subsection (c)(2), by inserting , except as provided in section 1232(c) before the period at the end; and (C) in section 1229(a)— (i) in paragraph (2), by striking or at the end; (ii) in paragraph (3), by striking the period at the end and inserting ; or ; and (iii) by adding at the end the following: (4) provide for the payment of a claim described in section 1232(a) that arose after the date on which the petition was filed. . (2) Table of sections The table of sections for subchapter II of chapter 12 of title 11, United States Code, is amended by adding at the end the following: 1232. Claim by a governmental unit based on the disposition of property used in a farming operation. . (c) Effective date The amendments made by this section shall apply to— (1) any bankruptcy case— (A) that is pending on the date of enactment of this Act; (B) in which the plan under chapter 12 of title 11, United States Code, has not been confirmed on the date of enactment of this Act; and (C) relating to which an order of discharge under section 1228 of title 11, United States Code, has not been entered; and (2) any bankruptcy case that commences on or after the date of enactment of this Act.