; and (2) 2 percent of the fees collected under section 1930(a)(6) of such title shall be deposited in the general fund of the Treasury. (c) Application of amendments The amendments made by this section shall apply to quarterly fees payable under section 1930(a)(6) of title 28, United States Code, as amended by this section, for disbursements made in any calendar quarter that begins on or after the date of enactment of this Act. 1005. Clarification of rule allowing discharge to governmental claims arising from the disposition of farm assets under chapter 12 bankruptcies (a) In general 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 (a) Any unsecured claim of a governmental unit against the debtor or the estate that arises before the filing of the petition, or that arises after the filing of the petition and before the debtor’s discharge under section 1228, as a result of the sale, transfer, exchange, or other disposition of any property used in the debtor’s farming operation— (1) shall be treated as an unsecured claim arising before the date on which the petition is filed; (2) shall not be entitled to priority under section 507; (3) shall be provided for under a plan