; or (2) adjust the obligation to preserve the interests of all parties. (g) Misdemeanor A person that knowingly violates this section, or attempts to violate this section, shall be fined as provided in title 18, United States Code, or imprisoned for not more than 1 year, or both. 10. Income taxes (a) Deferral of tax Upon notice to the Internal Revenue Service, the collection of Federal income tax on the income of a Federal worker falling due during a shutdown shall be deferred for a period of not more than 90 days after the date on which the shutdown ends if the ability of the Federal worker to pay the income tax is materially affected by the shutdown. (b) Accrual of interest or penalty No interest or penalty shall accrue during the period of deferment under subsection (a) by reason of nonpayment on any amount of tax deferred under this section. (c) Statute of limitations The running of a statute of limitations against the collection of tax deferred under this section, by seizure or otherwise, shall be suspended for the covered period with respect to the shutdown to which the collection applies. (d) Application limitation This section shall not apply to the tax imposed on employees under section 3101 of the Internal Revenue Code of 1986. 11. Insurance protection (a) Definition In this section, the term covered insurance policy means a policy— (1) for— (A) health insurance; (B) life insurance; (C) disability insurance; or (D) motor vehicle insurance; and (2) that— (A) a Federal worker enters into before the date on which a shutdown begins