From the letter from the Senators: "...The proposal is fully paid-for using a combination of offsets that includes extending “pension smoothing” provisions from the 2012 highway bill (MAP-21), which were set to phase out this year, and extending customs user fees through 2024. The bill also includes an additional offset allowing single-employer pension plans to prepay their flat rate premiums to the Pension Benefit Guaranty Corporation (PBGC)... ends unemployment insurance payments to any individual whose adjusted gross income in the preceding year was $1 million or more... proposal also includes language championed by Senator Susan Collins (R-ME) to strengthen reemployment...