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Sec. 1001. Short title. 
Sec. 1002. Permit for Keystone XL Pipeline. 
Subtitle B—EPA Regulatory Relief 
Sec. 1101. Short title. 
Sec. 1102. Legislative stay. 
Sec. 1103. Compliance dates. 
Sec. 1104. Energy recovery and conservation. 
Sec. 1105. Other provisions. 
Subtitle C—Extension of 100 Percent Expensing 
Sec. 1201. Extension of allowance for bonus depreciation for certain business 
assets. 
TITLE II—EXTENSION OF CERTAIN EXPIRING PROVISIONS AND 
RELATED MEASURES 
Subtitle A—Extension of Payroll Tax Reduction 
Sec. 2001. Extension of temporary employee payroll tax reduction through end 
of 2012. 
Subtitle B—Unemployment Compensation 
Sec. 2101. Short title. 
PART 1—REFORMS OF UNEMPLOYMENT COMPENSATION TO PROMOTE WORK 
AND JOB CREATION 
Sec. 2121. Consistent job search requirements. 
Sec. 2122. Participation in reemployment services made a condition of benefit 
receipt. 
Sec. 2123. State flexibility to promote the reemployment of unemployed work-
ers. 
Sec. 2124. Assistance and guidance in implementing self-employment assistance 
programs. 
Sec. 2125. Improving program integrity by better recovery of overpayments. 
Sec. 2126. Data standardization for improved data matching. 
Sec. 2127. Drug testing of applicants. 
PART 2—PROVISIONS RELATING TO EXTENDED BENEFITS 
Sec. 2141. Short title. 
Sec. 2142. Extension and modification of emergency unemployment compensa-
tion program. 
Sec. 2143. Temporary extension of extended benefit provisions. 
Sec. 2144. Additional extended unemployment benefits under the Railroad Un-
employment Insurance Act. 
PART 3—IMPROVING REEMPLOYMENT STRATEGIES UNDER THE EMERGENCY 
UNEMPLOYMENT COMPENSATION PROGRAM 
Sec. 2161. Improved work search for the long-term unemployed. 
Sec. 2162. Reemployment services and reemployment and eligibility assessment 
activities. 
Sec. 2163. State flexibility to support long-term unemployed workers with im-
proved reemployment services. 
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Sec. 2164. Promoting program integrity through better recovery of overpay-
ments. 
Sec. 2165. Restore State flexibility to improve unemployment program solvency. 
Subtitle C—Medicare Extensions; Other Health Provisions 
PART 1—MEDICARE EXTENSIONS 
Sec. 2201. Physician payment update. 
Sec. 2202. Ambulance add-ons. 
Sec. 2203. Medicare payment for outpatient therapy services. 
Sec. 2204. Work geographic adjustment. 
PART 2—OTHER HEALTH PROVISIONS 
Sec. 2211. Qualifying individual (QI) program. 
Sec. 2212. Extension of Transitional Medical Assistance (TMA). 
Sec. 2213. Modification to requirements for qualifying for exception to Medi-
care prohibition on certain physician referrals for hospitals. 
PART 3—OFFSETS 
Sec. 2221. Adjustments to maximum thresholds for recapturing overpayments 
resulting from certain Federally-subsidized health insurance. 
Sec. 2222. Prevention and Public Health Fund. 
Sec. 2223. Parity in Medicare payments for hospital outpatient department 
evaluation and management office visit services. 
Sec. 2224. Reduction of bad debt treated as an allowable cost. 
Sec. 2225. Rebasing of State DSH allotments for fiscal year 2021. 
Subtitle D—TANF Extension 
Sec. 2301. Short title. 
Sec. 2302. Extension of program. 
Sec. 2303. Data standardization. 
Sec. 2304. Spending policies for assistance under State TANF programs. 
Sec. 2305. Technical corrections. 
TITLE III—FLOOD INSURANCE REFORM 
Sec. 3001. Short title. 
Sec. 3002. Extensions. 
Sec. 3003. Mandatory purchase. 
Sec. 3004. Reforms of coverage terms. 
Sec. 3005. Reforms of premium rates. 
Sec. 3006. Technical Mapping Advisory Council. 
Sec. 3007. FEMA incorporation of new mapping protocols. 
Sec. 3008. Treatment of levees. 
Sec. 3009. Privatization initiatives. 
Sec. 3010. FEMA annual report on insurance program. 
Sec. 3011. Mitigation assistance. 
Sec. 3012. Notification to homeowners regarding mandatory purchase require-
ment applicability and rate phase-ins. 
Sec. 3013. Notification to members of congress of flood map revisions and up-
dates. 
Sec. 3014. Notification and appeal of map changes; notification to communities 
of establishment of flood elevations. 
Sec. 3015. Notification to tenants of availability of contents insurance. 
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Sec. 3016. Notification to policy holders regarding direct management of policy 
by FEMA. 
Sec. 3017. Notice of availability of flood insurance and escrow in RESPA good 
faith estimate. 
Sec. 3018. Reimbursement for costs incurred by homeowners and communities 
obtaining letters of map amendment or revision. 
Sec. 3019. Enhanced communication with certain communities during map up-
dating process. 
Sec. 3020. Notification to residents newly included in flood hazard areas. 
Sec. 3021. Treatment of swimming pool enclosures outside of hurricane season. 
Sec. 3022. Information regarding multiple perils claims. 
Sec. 3023. FEMA authority to reject transfer of policies. 
Sec. 3024. Appeals. 
Sec. 3025. Reserve fund. 
Sec. 3026. CDBG eligibility for flood insurance outreach activities and commu-
nity building code administration grants. 
Sec. 3027. Technical corrections. 
Sec. 3028. Requiring competition for national flood insurance program policies. 
Sec. 3029. Studies of voluntary community-based flood insurance options. 
Sec. 3030. Report on inclusion of building codes in floodplain management cri-
teria. 
Sec. 3031. Study on graduated risk. 
Sec. 3032. Report on flood-in-progress determination. 
Sec. 3033. Study on repaying flood insurance debt. 
Sec. 3034. No cause of action. 
Sec. 3035. Authority for the corps of engineers to provide specialized or tech-
nical services. 
TITLE IV—JUMPSTARTING OPPORTUNITY WITH BROADBAND 
SPECTRUM ACT OF 2011 
Sec. 4001. Short title. 
Sec. 4002. Definitions. 
Sec. 4003. Rule of construction. 
Sec. 4004. Enforcement. 
Sec. 4005. National security restrictions on use of funds and auction participa-
tion. 
Subtitle A—Spectrum Auction Authority 
Sec. 4101. Deadlines for auction of certain spectrum. 
Sec. 4102. 700 MHz public safety narrowband spectrum and guard band spec-
trum. 
Sec. 4103. General authority for incentive auctions. 
Sec. 4104. Special requirements for incentive auction of broadcast TV spec-
trum. 
Sec. 4105. Administration of auctions by Commission. 
Sec. 4106. Extension of auction authority. 
Sec. 4107. Unlicensed use in the 5 GHz band. 
Subtitle B—Advanced Public Safety Communications 
PART 1—NATIONAL IMPLEMENTATION 
Sec. 4201. Licensing of spectrum to Administrator. 
Sec. 4202. National Public Safety Communications Plan. 
Sec. 4203. Plan administration. 
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Sec. 4204. Initial funding for Administrator. 
Sec. 4205. Study on emergency communications by amateur radio and impedi-
ments to amateur radio communications. 
PART 2—STATE IMPLEMENTATION 
Sec. 4221. Negotiation and approval of contracts. 
Sec. 4222. State implementation grant program. 
Sec. 4223. State Implementation Fund. 
Sec. 4224. Grants to States for network buildout. 
Sec. 4225. Wireless facilities deployment. 
PART 3—PUBLIC SAFETY TRUST FUND 
Sec. 4241. Public Safety Trust Fund. 
PART 4—NEXT GENERATION 9–1–1 ADVANCEMENT ACT OF 2011 
Sec. 4261. Short title. 
Sec. 4262. Findings. 
Sec. 4263. Purposes. 
Sec. 4264. Definitions. 
Sec. 4265. Coordination of 9–1–1 implementation. 
Sec. 4266. Requirements for multi-line telephone systems. 
Sec. 4267. GAO study of State and local use of 9–1–1 service charges. 
Sec. 4268. Parity of protection for provision or use of Next Generation 9–1– 
1 services. 
Sec. 4269. Commission proceeding on autodialing. 
Sec. 4270. NHTSA report on costs for requirements and specifications of Next 
Generation 9–1–1 services. 
Sec. 4271. FCC recommendations for legal and statutory framework for Next 
Generation 9–1–1 services. 
Subtitle C—Federal Spectrum Relocation 
Sec. 4301. Relocation of and spectrum sharing by Federal Government sta-
tions. 
Sec. 4302. Spectrum Relocation Fund. 
Sec. 4303. National security and other sensitive information. 
Subtitle D—Telecommunications Development Fund 
Sec. 4401. No additional Federal funds. 
Sec. 4402. Independence of the Fund. 
TITLE V—OFFSETS 
Subtitle A—Guarantee Fees 
Sec. 5001. Guarantee Fees. 
Subtitle B—Social Security Provisions 
Sec. 5101. Information for administration of Social Security provisions related 
to noncovered employment. 
Subtitle C—Child Tax Credit 
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Sec. 5201. Social Security number required to claim the refundable portion of 
the child tax credit. 
Subtitle D—Eliminating Taxpayer Benefits for Millionaires 
Sec. 5301. Ending unemployment and supplemental nutrition assistance pro-
gram benefits for millionaires. 
Subtitle E—Federal Civilian Employees 
PART 1—RETIREMENT ANNUITIES 
Sec. 5401. Short title. 
Sec. 5402. Retirement contributions. 
Sec. 5403. Amendments relating to secure annuity employees. 
Sec. 5404. Annuity supplement. 
PART 2—FEDERAL WORKFORCE 
Sec. 5421. Extension of pay limitation for Federal employees. 
Sec. 5422. Reduction of discretionary spending limits to achieve savings from 
Federal employee provisions. 
Sec. 5423. Reduction of revised discretionary spending limits to achieve savings 
from Federal employee provisions. 
Subtitle F—Health Care Provisions 
Sec. 5501. Increase in applicable percentage used to calculate Medicare part B 
and part D premiums for high-income beneficiaries. 
Sec. 5502. Temporary adjustment to the calculation of Medicare part B and 
part D premiums. 
TITLE VI—MISCELLANEOUS PROVISIONS 
Sec. 6001. Repeal of certain shifts in the timing of corporate estimated tax 
payments. 
Sec. 6002. Repeal of requirement relating to time for remitting certain mer-
chandise processing fees. 
Sec. 6003. Points of order in the Senate. 
Sec. 6004. PAYGO scorecard estimates. 
TITLE I—JOB CREATION 
INCENTIVES 
Subtitle A—North American 
Energy Access 
SEC. 1001. SHORT TITLE. 
This subtitle may be cited as the ‘‘North American 
Energy Security Act’’. 
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report that provides a justification for determina-
tion, including consideration of economic, employ-
ment, energy security, foreign policy, trade, and en-
vironmental factors. 
(3) EFFECT OF NO FINDING OR ACTION.—If a 
determination is not made under paragraph (1) and 
no action is taken by the President under subsection 
(a) not later than 60 days after the date of enact-
ment of this Act, the permit for the Keystone XL 
pipeline described in subsection (a) that meets the 
requirements of subsections (c) and (d) shall be in 
effect by operation of law. 
(c) REQUIREMENTS.—The permit granted under sub-
section (a) shall require the following: 
(1) The permittee shall comply with all applica-
ble Federal and State laws (including regulations) 
and all applicable industrial codes regarding the con-
struction, connection, operation, and maintenance of 
the United States facilities. 
(2) The permittee shall obtain all requisite per-
mits from Canadian authorities and relevant Fed-
eral, State, and local governmental agencies. 
(3) The permittee shall take all appropriate 
measures to prevent or mitigate any adverse envi-
ronmental impact or disruption of historic properties 
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in connection with the construction, operation, and 
maintenance of the United States facilities. 
(4) For the purpose of the permit issued under 
subsection (a) (regardless of any modifications under 
subsection (d))— 
(A) the final environmental impact state-
ment issued by the Secretary of State on Au-
gust 26, 2011, satisfies all requirements of the 
National Environmental Policy Act of 1969 (42 
U.S.C. 4321 et seq.) and section 106 of the Na-
tional Historic Preservation Act (16 U.S.C. 
470f); 
(B) any modification required by the Sec-
retary of State to the Plan described in para-
graph (5)(A) shall not require supplementation 
of the final environmental impact statement de-
scribed in that paragraph; and 
(C) no further Federal environmental re-
view shall be required. 
(5) The construction, operation, and mainte-
nance of the facilities shall be in all material re-
spects similar to that described in the application 
described in subsection (a) and in accordance with— 
(A) the construction, mitigation, and rec-
lamation measures agreed to by the permittee 
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in the Construction Mitigation and Reclamation 
Plan found in appendix B of the final environ-
mental impact statement issued by the Sec-
retary of State on August 26, 2011, subject to 
the modification described in subsection (d); 
(B) the special conditions agreed to be-
tween the permittee and the Administrator of 
the Pipeline Hazardous Materials Safety Ad-
ministration of the Department of Transpor-
tation found in appendix U of the final environ-
mental impact statement described in subpara-
graph (A); 
(C) if the modified route submitted by the 
Governor 
of 
Nebraska 
under 
subsection 
(d)(3)(B) crosses the Sand Hills region, the 
measures agreed to by the permittee for the 
Sand Hills region found in appendix H of the 
final environmental impact statement described 
in subparagraph (A); and 
(D) the stipulations identified in appendix 
S of the final environmental impact statement 
described in subparagraph (A). 
(6) Other requirements that are standard in-
dustry practice or commonly included in Federal 
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permits that are similar to a permit issued under 
subsection (a). 
(d) MODIFICATION.—The permit issued under sub-
section (a) shall require— 
(1) the reconsideration of routing of the Key-
stone XL pipeline within the State of Nebraska; 
(2) a review period during which routing within 
the State of Nebraska may be reconsidered and the 
route of the Keystone XL pipeline through the State 
altered with any accompanying modification to the 
Plan described in subsection (c)(5)(A); and 
(3) the President— 
(A) to coordinate review with the State of 
Nebraska and provide any necessary data and 
reasonable technical assistance material to the 
review process required under this subsection; 
and 
(B) to approve the route within the State 
of Nebraska that has been submitted to the 
Secretary of State by the Governor of Ne-
braska. 
(e) EFFECT OF NO APPROVAL.—If the President 
does not approve the route within the State of Nebraska 
submitted by the Governor of Nebraska under subsection 
(d)(3)(B) not later than 10 days after the date of submis-
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sion, the route submitted by the Governor of Nebraska 
under subsection (d)(3)(B) shall be considered approved, 
pursuant to the terms of the permit described in sub-
section (a) that meets the requirements of subsection (c) 
and this subsection, by operation of law. 
Subtitle B—EPA Regulatory Relief 
SEC. 1101. SHORT TITLE. 
This subtitle may be cited as the ‘‘EPA Regulatory 
Relief Act of 2011’’. 
SEC. 1102. LEGISLATIVE STAY. 
(a) ESTABLISHMENT OF STANDARDS.—In place of 
the rules specified in subsection (b), and notwithstanding 
the date by which such rules would otherwise be required 
to be promulgated, the Administrator of the Environ-
mental Protection Agency (in this subtitle referred to as 
the ‘‘Administrator’’) shall— 
(1) propose regulations for industrial, commer-
cial, and institutional boilers and process heaters, 
and commercial and industrial solid waste inciner-
ator units, subject to any of the rules specified in 
subsection (b)— 
(A) establishing maximum achievable con-
trol technology standards, performance stand-
ards, and other requirements under sections 
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112 and 129, as applicable, of the Clean Air 
Act (42 U.S.C. 7412, 7429); and 
(B) identifying non-hazardous secondary 
materials that, when used as fuels or ingredi-
ents in combustion units of such boilers, proc-
ess heaters, or incinerator units are solid waste 
under the Solid Waste Disposal Act (42 U.S.C. 
6901 et seq.; commonly referred to as the ‘‘Re-
source Conservation and Recovery Act’’) for 
purposes of determining the extent to which 
such combustion units are required to meet the 
emissions standards under section 112 of the 
Clean Air Act (42 U.S.C. 7412) or the emission 
standards under section 129 of such Act (42 
U.S.C. 7429); and 
(2) finalize the regulations on the date that is 
15 months after the date of the enactment of this 
Act. 
(b) STAY OF EARLIER RULES.—The following rules 
are of no force or effect, shall be treated as though such 
rules had never taken effect, and shall be replaced as de-
scribed in subsection (a): 
(1) ‘‘National Emission Standards for Haz-
ardous Air Pollutants for Major Sources: Industrial, 
Commercial, and Institutional Boilers and Process 
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Heaters’’, published at 76 Fed. Reg. 15608 (March 
21, 2011). 
(2) ‘‘National Emission Standards for Haz-
ardous Air Pollutants for Area Sources: Industrial, 
Commercial, and Institutional Boilers’’, published at 
76 Fed. Reg. 15554 (March 21, 2011). 
(3) ‘‘Standards of Performance for New Sta-
tionary Sources and Emission Guidelines for Exist-
ing Sources: Commercial and Industrial Solid Waste 
Incineration Units’’, published at 76 Fed. Reg. 
15704 (March 21, 2011). 
(4) ‘‘Identification of Non-Hazardous Sec-
ondary Materials That Are Solid Waste’’, published 
at 76 Fed. Reg. 15456 (March 21, 2011). 
(c) INAPPLICABILITY
OF CERTAIN PROVISIONS.— 
With respect to any standard required by subsection (a) 
to be promulgated in regulations under section 112 of the 
Clean Air Act (42 U.S.C. 7412), the provisions of sub-
sections (g)(2) and (j) of such section 112 shall not apply 
prior to the effective date of the standard specified in such 
regulations. 
SEC. 1103. COMPLIANCE DATES. 
(a) ESTABLISHMENT OF COMPLIANCE DATES.—For 
each regulation promulgated pursuant to section 1012, the 
Administrator— 
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(1) shall establish a date for compliance with 
standards and requirements under such regulation 
that is, notwithstanding any other provision of law, 
not earlier than 5 years after the effective date of 
the regulation; and 
(2) in proposing a date for such compliance, 
shall take into consideration— 
(A) the costs of achieving emissions reduc-
tions; 
(B) any non-air quality health and environ-
mental impact and energy requirements of the 
standards and requirements; 
(C) the feasibility of implementing the 
standards and requirements, including the time 
needed to— 
(i) obtain necessary permit approvals; 
and 
(ii) procure, install, and test control 
equipment; 
(D) the availability of equipment, sup-
pliers, and labor, given the requirements of the 
regulation and other proposed or finalized regu-
lations of the Environmental Protection Agency; 
and 
(E) potential net employment impacts. 
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(b) NEW SOURCES.—The date on which the Adminis-
trator proposes a regulation pursuant to section 
1012(a)(1) establishing an emission standard under sec-
tion 112 or 129 of the Clean Air Act (42 U.S.C. 7412, 
7429) shall be treated as the date on which the Adminis-
trator first proposes such a regulation for purposes of ap-
plying the definition of a new source under section 
112(a)(4) of such Act (42 U.S.C. 7412(a)(4)) or the defi-
nition of a new solid waste incineration unit under section 
129(g)(2) of such Act (42 U.S.C. 7429(g)(2)). 
(c) RULE OF CONSTRUCTION.—Nothing in this sub-
title shall be construed to restrict or otherwise affect the 
provisions of paragraphs (3)(B) and (4) of section 112(i) 
of the Clean Air Act (42 U.S.C. 7412(i)). 
SEC. 1104. ENERGY RECOVERY AND CONSERVATION. 
Notwithstanding any other provision of law, and to 
ensure the recovery and conservation of energy consistent 
with the Solid Waste Disposal Act (42 U.S.C. 6901 et 
seq.; commonly referred to as the ‘‘Resource Conservation 
and Recovery Act’’), in promulgating rules under section 
1012(a) addressing the subject matter of the rules speci-
fied in paragraphs (3) and (4) of section 1012(b), the Ad-
ministrator— 
(1) shall adopt the definitions of the terms 
‘‘commercial and industrial solid waste incineration 
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unit’’, ‘‘commercial and industrial waste’’, and ‘‘con-
tained gaseous material’’ in the rule entitled ‘‘Stand-
ards of Performance for New Stationary Sources 
and Emission Guidelines for Existing Sources: Com-
mercial and Industrial Solid Waste Incineration 
Units’’, published at 65 Fed. Reg. 75338 (December 
1, 2000); and 
(2) shall identify non-hazardous secondary ma-
terial to be solid waste only if— 
(A) the material meets such definition of 
commercial and industrial waste; or 
(B) if the material is a gas, it meets such 
definition of contained gaseous material. 
SEC. 1105. OTHER PROVISIONS. 
(a) ESTABLISHMENT OF STANDARDS ACHIEVABLE IN 
PRACTICE.—In promulgating rules under section 1012(a), 
the Administrator shall ensure that emissions standards 
for existing and new sources established under section 112 
or 129 of the Clean Air Act (42 U.S.C. 7412, 7429), as 
applicable, can be met under actual operating conditions 
consistently and concurrently with emission standards for 
all other air pollutants regulated by the rule for the source 
category, taking into account variability in actual source 
performance, source design, fuels, inputs, controls, ability 
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to measure the pollutant emissions, and operating condi-
tions. 
(b) REGULATORY ALTERNATIVES.—For each regula-
tion promulgated pursuant to section 1012(a), from 
among the range of regulatory alternatives authorized 
under the Clean Air Act (42 U.S.C. 7401 et seq.) includ-
ing work practice standards under section 112(h) of such 
Act (42 U.S.C. 7412(h)), the Administrator shall impose 
the least burdensome, consistent with the purposes of such 
Act and Executive Order No. 13563 published at 76 Fed. 
Reg. 3821 (January 21, 2011). 
Subtitle C—Extension of 100 
Percent Expensing 
SEC. 1201. EXTENSION OF ALLOWANCE FOR BONUS DEPRE-
CIATION FOR CERTAIN BUSINESS ASSETS. 
(a) EXTENSION OF 100 PERCENT BONUS DEPRECIA-
TION.— 
(1) IN
GENERAL.—Paragraph (5) of section 
168(k) of the Internal Revenue Code of 1986 is 
amended— 
(A) by striking ‘‘January 1, 2012’’ each 
place it appears and inserting ‘‘January 1, 
2013’’, and 
(B) by striking ‘‘January 1, 2013’’ and in-
serting ‘‘January 1, 2014’’. 
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(2) CONFORMING AMENDMENTS.— 
(A) The heading for paragraph (5) of sec-
tion 168(k) of such Code is amended by strik-
ing ‘‘PRE-2012 PERIODS’’ and inserting ‘‘PRE- 
2013 PERIODS’’. 
(B) Clause (ii) of section 460(c)(6)(B) of 
such Code is amended to read as follows: 
‘‘(ii) is placed in service— 
‘‘(I) after December 31, 2009, 
and before January 1, 2011 (January 
1, 2012, in the case of property de-
scribed in section 168(k)(2)(B)), or 
‘‘(II) after December 31, 2011, 
and before January 1, 2013 (January 
1, 2014, in the case of property de-
scribed in section 168(k)(2)(B)).’’. 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to property placed in 
service after December 31, 2011. 
(b) EXPANSION OF ELECTION TO ACCELERATE AMT 
CREDITS IN LIEU OF BONUS DEPRECIATION.— 
(1) IN
GENERAL.—Paragraph (4) of section 
168(k) of such Code is amended to read as follows: 
‘‘(4) ELECTION TO ACCELERATE AMT CREDITS 
IN LIEU OF BONUS DEPRECIATION.— 
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ary 1, 2012 (determined by treating 
credits as allowed on a first-in, first- 
out basis), or 
‘‘(II) 50 percent of the minimum 
tax credit under section 53(b) for the 
first taxable year ending after Decem-
ber 31, 2011. 
‘‘(iii) AGGREGATION RULE.—All cor-
porations which are treated as a single em-
ployer under section 52(a) shall be treat-
ed— 
‘‘(I) as 1 taxpayer for purposes 
of this paragraph, and 
‘‘(II) as having elected the appli-
cation of this paragraph if any such 
corporation so elects. 
‘‘(C) ELIGIBLE
QUALIFIED
PROPERTY.— 
For purposes of this paragraph, the term ‘eligi-
ble qualified property’ means qualified property 
under paragraph (2), except that in applying 
paragraph (2) for purposes of this paragraph— 
‘‘(i) ‘March 31, 2008’ shall be sub-
stituted for ‘December 31, 2007’ each 
place it appears in subparagraph (A) and 
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clauses (i) and (ii) of subparagraph (E) 
thereof, 
‘‘(ii) ‘April 1, 2008’ shall be sub-
stituted for ‘January 1, 2008’ in subpara-
graph (A)(iii)(I) thereof, and 
‘‘(iii) only adjusted basis attributable 
to manufacture, construction, or produc-
tion— 
‘‘(I) after March 31, 2008, and 
before January 1, 2010, and 
‘‘(II) after December 31, 2010, 
and before January 1, 2013, shall be 
taken into account under subpara-
graph (B)(ii) thereof. 
‘‘(D) CREDIT
REFUNDABLE.—For pur-
poses of section 6401(b), the aggregate increase 
in the credits allowable under part IV of sub-
chapter A for any taxable year resulting from 
the application of this paragraph shall be treat-
ed as allowed under subpart C of such part 
(and not any other subpart). 
‘‘(E) OTHER RULES.— 
‘‘(i) ELECTION.—Any election under 
this paragraph may be revoked only with 
the consent of the Secretary. 
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‘‘(ii) PARTNERSHIPS WITH ELECTING 
PARTNERS.—In the case of a corporation 
making an election under subparagraph 
(A) and which is a partner in a partner-
ship, for purposes of determining such cor-
poration’s distributive share of partnership 
items under section 702— 
‘‘(I) paragraph (1) shall not 
apply to any eligible qualified prop-
erty, and 
‘‘(II) the applicable depreciation 
method used under this section with 
respect to such property shall be the 
straight line method. 
‘‘(iii) CERTAIN
PARTNERSHIPS.—In 
the case of a partnership in which more 
than 50 percent of the capital and profits 
interests are owned (directly or indirectly) 
at all times during the taxable year by one 
corporation (or by corporations treated as 
1 taxpayer under subparagraph (B)(iii)), 
each partner shall be treated as having an 
amount equal to such partner’s allocable 
share of the eligible property for such tax-
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able year (as determined under regulations 
prescribed by the Secretary). 
‘‘(iv) SPECIAL RULE FOR PASSENGER 
AIRCRAFT.—In the case of any passenger 
aircraft, the written binding contract limi-
tation under paragraph (2)(A)(iii)(I) shall 
not apply for purposes of subparagraphs 
(B)(i)(I) and (C).’’. 
(2) EFFECTIVE DATE.—The amendment made 
by this subsection shall apply to taxable years end-
ing after December 31, 2011. 
(3) TRANSITIONAL RULE.—In the case of a tax-
able year beginning before January 1, 2012, and 
ending after December 31, 2011, the bonus depre-
ciation amount determined under paragraph (4) of 
section 168(k) of Internal Revenue Code of 1986 for 
such year shall be the sum of— 
(A) such amount determined under such 
paragraph as in effect on the date before the 
date of enactment of this Act taking into ac-
count only property placed in service before 
January 1, 2012, and 
(B) such amount determined under such 
paragraph as amended by this Act taking into 
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account only property placed in service after 
December 31, 2011. 
TITLE II—EXTENSION OF CER-
TAIN EXPIRING PROVISIONS 
AND RELATED MEASURES 
Subtitle A—Extension of Payroll 
Tax Reduction 
SEC. 2001. EXTENSION OF TEMPORARY EMPLOYEE PAY-
ROLL TAX REDUCTION THROUGH END OF 
2012. 
Subsection (c) of section 601 of the Tax Relief, Un-
employment Insurance Reauthorization, and Job Creation 
Act of 2010 is amended by striking ‘‘calendar year 2011’’ 
and inserting ‘‘calendar years 2011 and 2012’’. 
Subtitle B—Unemployment 
Compensation 
SEC. 2101. SHORT TITLE. 
This subtitle may be cited as the ‘‘Extended Benefits, 
Reemployment, and Program Integrity Improvement 
Act’’. 
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