† HR 4853 EAS2 
and by striking subparagraph (C) and inserting the fol-
lowing new subparagraphs: 
‘‘(C) $500,000 in the case of taxable years 
beginning in 2012, and 
‘‘(D) $200,000 in the case of taxable years 
beginning after 2012.’’. 
(c) INFLATION ADJUSTMENT.—Subsection (b) of sec-
tion 179 is amended by adding at the end the following 
new paragraph: 
‘‘(6) INFLATION ADJUSTMENT.— 
‘‘(A) IN GENERAL.—In the case of any tax-
able year beginning in calendar year 2012, the 
$125,000 and $500,000 amounts in paragraphs 
(1)(C) and (2)(C) shall each be increased by an 
amount equal to— 
‘‘(i) such dollar amount, multiplied by 
‘‘(ii) the cost-of-living adjustment de-
termined under section 1(f)(3) for the cal-
endar year in which the taxable year be-
gins, by substituting ‘calendar year 2006’ 
for ‘calendar year 1992’ in subparagraph 
(B) thereof. 
‘‘(B) ROUNDING.— 
‘‘(i) 
DOLLAR
LIMITATION.—If 
the 
amount in paragraph (1) as increased
† HR 4853 EAS2 
under subparagraph (A) is not a multiple 
of $1,000, such amount shall be rounded to 
the nearest multiple of $1,000. 
‘‘(ii) 
PHASEOUT
AMOUNT.—If 
the 
amount in paragraph (2) as increased 
under subparagraph (A) is not a multiple 
of $10,000, such amount shall be rounded to 
the nearest multiple of $10,000.’’. 
(d) COMPUTER SOFTWARE.—Section 179(d)(1)(A)(ii) 
is amended by striking ‘‘2012’’ and inserting ‘‘2013’’. 
(e) CONFORMING AMENDMENT.—Section 179(c)(2) is 
amended by striking ‘‘2012’’ and inserting ‘‘2013’’. 
(f) EFFECTIVE DATE.—The amendments made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2011. 
TITLE 
V—TEMPORARY 
EXTEN-
SION OF UNEMPLOYMENT IN-
SURANCE AND RELATED MAT-
TERS 
SEC. 501. TEMPORARY EXTENSION OF UNEMPLOYMENT IN-
SURANCE PROVISIONS. 
(a) IN GENERAL.—(1) Section 4007 of the Supple-
mental Appropriations Act, 2008 (Public Law 110–252; 26 
U.S.C. 3304 note) is amended—
† HR 4853 EAS2 
(A) by striking ‘‘November 30, 2010’’ each place 
it appears and inserting ‘‘January 3, 2012’’; 
(B) in the heading for subsection (b)(2), by strik-
ing ‘‘NOVEMBER 30, 2010’’ and inserting ‘‘JANUARY 3, 
2012’’; and 
(C) in subsection (b)(3), by striking ‘‘April 30, 
2011’’ and inserting ‘‘June 9, 2012’’. 
(2) Section 2005 of the Assistance for Unemployed 
Workers and Struggling Families Act, as contained in Pub-
lic Law 111–5 (26 U.S.C. 3304 note; 123 Stat. 444), is 
amended— 
(A) by striking ‘‘December 1, 2010’’ each place 
it appears and inserting ‘‘January 4, 2012’’; and 
(B) in subsection (c), by striking ‘‘May 1, 2011’’ 
and inserting ‘‘June 11, 2012’’. 
(3) Section 5 of the Unemployment Compensation Ex-
tension Act of 2008 (Public Law 110–449; 26 U.S.C. 3304 
note) is amended by striking ‘‘April 30, 2011’’ and insert-
ing ‘‘June 10, 2012’’. 
(b) FUNDING.—Section 4004(e)(1) of the Supplemental 
Appropriations Act, 2008 (Public Law 110–252; 26 U.S.C. 
3304 note) is amended— 
(1) in subparagraph (E), by striking ‘‘and’’ at 
the end; and
† HR 4853 EAS2 
(2) by inserting after subparagraph (F) the fol-
lowing: 
‘‘(G) the amendments made by section 
501(a)(1) of the Tax Relief, Unemployment In-
surance Reauthorization, and Job Creation Act 
of 2010; and’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall take effect as if included in the enactment of 
the Unemployment Compensation Extension Act of 2010 
(Public Law 111–205). 
SEC. 502. TEMPORARY MODIFICATION OF INDICATORS 
UNDER THE EXTENDED BENEFIT PROGRAM. 
(a) INDICATOR.—Section 203(d) of the Federal-State 
Extended Unemployment Compensation Act of 1970 (26 
U.S.C. 3304 note) is amended, in the flush matter following 
paragraph (2), by inserting after the first sentence the fol-
lowing sentence: ‘‘Effective with respect to compensation for 
weeks of unemployment beginning after the date of enact-
ment of the Tax Relief, Unemployment Insurance Reauthor-
ization, and Job Creation Act of 2010 (or, if later, the date 
established pursuant to State law), and ending on or before 
December 31, 2011, the State may by law provide that the 
determination of whether there has been a state ‘on’ or ‘off’ 
indicator beginning or ending any extended benefit period
† HR 4853 EAS2 
shall be made under this subsection as if the word ‘two’ 
were ‘three’ in subparagraph (1)(A).’’. 
(b) ALTERNATIVE TRIGGER.—Section 203(f) of the 
Federal-State Extended Unemployment Compensation Act 
of 1970 (26 U.S.C. 3304 note) is amended— 
(1) by redesignating paragraph (2) as para-
graph (3); and 
(2) by inserting after paragraph (1) the fol-
lowing new paragraph: 
‘‘(2) Effective with respect to compensation for weeks 
of unemployment beginning after the date of enactment of 
the Tax Relief, Unemployment Insurance Reauthorization, 
and Job Creation Act of 2010 (or, if later, the date estab-
lished pursuant to State law), and ending on or before De-
cember 31, 2011, the State may by law provide that the 
determination of whether there has been a state ‘on’ or ‘off’ 
indicator beginning or ending any extended benefit period 
shall be made under this subsection as if the word ‘either’ 
were ‘any’, the word ‘‘both’’ were ‘all’, and the figure ‘2’ 
were ‘3’ in clause (1)(A)(ii).’’. 
SEC. 503. TECHNICAL AMENDMENT RELATING TO COLLEC-
TION OF UNEMPLOYMENT COMPENSATION 
DEBTS. 
(a) IN GENERAL.—Section 6402(f)(3)(C), as amended 
by section 801 of the Claims Resolution Act of 2010, is
† HR 4853 EAS2 
(1) by striking ‘‘June 30, 2010’’ and inserting 
‘‘June 30, 2011’’; and 
(2) by striking ‘‘December 31, 2010’’ and insert-
ing ‘‘December 31, 2011’’. 
(b) CLARIFICATION ON AUTHORITY TO USE FUNDS.— 
Funds appropriated under either the first or second sen-
tence of clause (iv) of section 2(c)(2)(D) of the Railroad Un-
employment Insurance Act shall be available to cover the 
cost of additional extended unemployment benefits provided 
under such section 2(c)(2)(D) by reason of the amendments 
made by subsection (a) as well as to cover the cost of such 
benefits provided under such section 2(c)(2)(D), as in effect 
on the day before the date of the enactment of this Act. 
TITLE VI—TEMPORARY 
EMPLOYEE PAYROLL TAX CUT 
SEC. 601. TEMPORARY EMPLOYEE PAYROLL TAX CUT. 
(a) IN GENERAL.—Notwithstanding any other provi-
sion of law— 
(1) with respect to any taxable year which begins 
in the payroll tax holiday period, the rate of tax 
under section 1401(a) of the Internal Revenue Code of 
1986 shall be 10.40 percent, and 
(2) with respect to remuneration received during 
the payroll tax holiday period, the rate of tax under 
3101(a) of such Code shall be 4.2 percent (including
† HR 4853 EAS2 
for purposes of determining the applicable percentage 
under sections 3201(a) and 3211(a)(1) of such Code). 
(b) COORDINATION WITH DEDUCTIONS FOR EMPLOY-
MENT TAXES.— 
(1) DEDUCTION IN COMPUTING NET EARNINGS 
FROM SELF-EMPLOYMENT.—For purposes of applying 
section 1402(a)(12) of the Internal Revenue Code of 
1986, the rate of tax imposed by subsection 1401(a) 
of such Code shall be determined without regard to the 
reduction in such rate under this section. 
(2) INDIVIDUAL DEDUCTION.—In the case of the 
taxes imposed by section 1401 of such Code for any 
taxable year which begins in the payroll tax holiday 
period, the deduction under section 164(f) with re-
spect to such taxes shall be equal to the sum of— 
(A) 59.6 percent of the portion of such taxes 
attributable to the tax imposed by section 
1401(a) (determined after the application of this 
section), plus 
(B) one-half of the portion of such taxes at-
tributable to the tax imposed by section 1401(b). 
(c) PAYROLL TAX HOLIDAY PERIOD.—The term ‘‘pay-
roll tax holiday period’’ means calendar year 2011.
† HR 4853 EAS2 
(d) EMPLOYER NOTIFICATION.—The Secretary of the 
Treasury shall notify employers of the payroll tax holiday 
period in any manner the Secretary deems appropriate. 
(e) TRANSFERS OF FUNDS.— 
(1) TRANSFERS TO FEDERAL OLD-AGE AND SUR-
VIVORS INSURANCE TRUST FUND.—There are hereby 
appropriated to the Federal Old-Age and Survivors 
Trust Fund and the Federal Disability Insurance 
Trust Fund established under section 201 of the So-
cial Security Act (42 U.S.C. 401) amounts equal to 
the reduction in revenues to the Treasury by reason 
of the application of subsection (a). Amounts appro-
priated by the preceding sentence shall be transferred 
from the general fund at such times and in such man-
ner as to replicate to the extent possible the transfers 
which would have occurred to such Trust Fund had 
such amendments not been enacted. 
(2) TRANSFERS TO SOCIAL SECURITY EQUIVA-
LENT BENEFIT ACCOUNT.—There are hereby appro-
priated to the Social Security Equivalent Benefit Ac-
count established under section 15A(a) of the Rail-
road Retirement Act of 1974 (45 U.S.C. 231n–1(a)) 
amounts equal to the reduction in revenues to the 
Treasury by reason of the application of subsection 
(a)(2). Amounts appropriated by the preceding sen-
† HR 4853 EAS2 
tence shall be transferred from the general fund at 
such times and in such manner as to replicate to the 
extent possible the transfers which would have oc-
curred to such Account had such amendments not 
been enacted. 
(3) 
COORDINATION
WITH
OTHER
FEDERAL 
LAWS.—For purposes of applying any provision of 
Federal law other than the provisions of the Internal 
Revenue Code of 1986, the rate of tax in effect under 
section 3101(a) of such Code shall be determined 
without regard to the reduction in such rate under 
this section. 
TITLE VII—TEMPORARY EXTEN-
SION OF CERTAIN EXPIRING 
PROVISIONS 
Subtitle A—Energy 
SEC. 701. INCENTIVES FOR BIODIESEL AND RENEWABLE 
DIESEL. 
(a) CREDITS FOR BIODIESEL AND RENEWABLE DIE-
SEL USED AS FUEL.—Subsection (g) of section 40A is 
amended by striking ‘‘December 31, 2009’’ and inserting 
‘‘December 31, 2011’’. 
(b) EXCISE TAX CREDITS AND OUTLAY PAYMENTS FOR 
BIODIESEL AND RENEWABLE DIESEL FUEL MIXTURES.—
† HR 4853 EAS2 
(1) Paragraph (6) of section 6426(c) is amended 
by striking ‘‘December 31, 2009’’ and inserting ‘‘De-
cember 31, 2011’’. 
(2) Subparagraph (B) of section 6427(e)(6) is 
amended by striking ‘‘December 31, 2009’’ and insert-
ing ‘‘December 31, 2011’’. 
(c) SPECIAL RULE FOR 2010.—Notwithstanding any 
other provision of law, in the case of any biodiesel mixture 
credit properly determined under section 6426(c) of the In-
ternal Revenue Code of 1986 for periods during 2010, such 
credit shall be allowed, and any refund or payment attrib-
utable to such credit (including any payment under section 
6427(e) of such Code) shall be made, only in such manner 
as the Secretary of the Treasury (or the Secretary’s dele-
gate) shall provide. Such Secretary shall issue guidance 
within 30 days after the date of the enactment of this Act 
providing for a one-time submission of claims covering pe-
riods during 2010. Such guidance shall provide for a 180- 
day period for the submission of such claims (in such man-
ner as prescribed by such Secretary) to begin not later than 
30 days after such guidance is issued. Such claims shall 
be paid by such Secretary not later than 60 days after re-
ceipt. If such Secretary has not paid pursuant to a claim 
filed under this subsection within 60 days after the date 
of the filing of such claim, the claim shall be paid with
† HR 4853 EAS2 
interest from such date determined by using the overpay-
ment rate and method under section 6621 of such Code. 
(d) EFFECTIVE DATE.—The amendments made by this 
section shall apply to fuel sold or used after December 31, 
2009. 
SEC. 702. CREDIT FOR REFINED COAL FACILITIES. 
(a) IN
GENERAL.—Subparagraph (B) of section 
45(d)(8) is amended by striking ‘‘January 1, 2010’’ and 
inserting ‘‘January 1, 2012’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to facilities placed in service after De-
cember 31, 2009. 
SEC. 703. NEW ENERGY EFFICIENT HOME CREDIT. 
(a) IN GENERAL.—Subsection (g) of section 45L is 
amended by striking ‘‘December 31, 2009’’ and inserting 
‘‘December 31, 2011’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to homes acquired after December 31, 
2009. 
SEC. 704. EXCISE TAX CREDITS AND OUTLAY PAYMENTS 
FOR ALTERNATIVE FUEL AND ALTERNATIVE 
FUEL MIXTURES. 
(a) IN GENERAL.—Sections 6426(d)(5), 6426(e)(3), 
and 6427(e)(6)(C) are each amended by striking ‘‘December 
31, 2009’’ and inserting ‘‘December 31, 2011’’.
† HR 4853 EAS2 
(b) EXCLUSION OF BLACK LIQUOR FROM CREDIT ELI-
GIBILITY.—The last sentence of section 6426(d)(2) is 
amended by striking ‘‘or biodiesel’’ and inserting ‘‘biodiesel, 
or any fuel (including lignin, wood residues, or spent 
pulping liquors) derived from the production of paper or 
pulp’’. 
(c) SPECIAL RULE FOR 2010.—Notwithstanding any 
other provision of law, in the case of any alternative fuel 
credit or any alternative fuel mixture credit properly deter-
mined under subsection (d) or (e) of section 6426 of the 
Internal Revenue Code of 1986 for periods during 2010, 
such credit shall be allowed, and any refund or payment 
attributable to such credit (including any payment under 
section 6427(e) of such Code) shall be made, only in such 
manner as the Secretary of the Treasury (or the Secretary’s 
delegate) shall provide. Such Secretary shall issue guidance 
within 30 days after the date of the enactment of this Act 
providing for a one-time submission of claims covering pe-
riods during 2010. Such guidance shall provide for a 180- 
day period for the submission of such claims (in such man-
ner as prescribed by such Secretary) to begin not later than 
30 days after such guidance is issued. Such claims shall 
be paid by such Secretary not later than 60 days after re-
ceipt. If such Secretary has not paid pursuant to a claim 
filed under this subsection within 60 days after the date
† HR 4853 EAS2 
SEC. 707. EXTENSION OF GRANTS FOR SPECIFIED ENERGY 
PROPERTY IN LIEU OF TAX CREDITS. 
(a) IN GENERAL.—Subsection (a) of section 1603 of 
division B of the American Recovery and Reinvestment Act 
of 2009 is amended— 
(1) in paragraph (1), by striking ‘‘2009 or 
2010’’ and inserting ‘‘2009, 2010, or 2011’’, and 
(2) in paragraph (2)— 
(A) by striking ‘‘after 2010’’ and inserting 
‘‘after 2011’’, and 
(B) by striking ‘‘2009 or 2010’’ and insert-
ing ‘‘2009, 2010, or 2011’’. 
(b) CONFORMING AMENDMENT.—Subsection (j) of sec-
tion 1603 of division B of such Act is amended by striking 
‘‘2011’’ and inserting ‘‘2012’’. 
SEC. 708. EXTENSION OF PROVISIONS RELATED TO ALCO-
HOL USED AS FUEL. 
(a) EXTENSION OF INCOME TAX CREDIT FOR ALCO-
HOL USED AS FUEL.— 
(1) IN GENERAL.—Paragraph (1) of section 40(e) 
is amended— 
(A) by striking ‘‘December 31, 2010’’ in 
subparagraph (A) and inserting ‘‘December 31, 
2011’’, and
† HR 4853 EAS2 
(B) by striking ‘‘January 1, 2011’’ in sub-
paragraph (B) and inserting ‘‘January 1, 
2012’’. 
(2) REDUCED
AMOUNT
FOR
ETHANOL
BLEND-
ERS.—Subsection (h) of section 40 is amended by 
striking ‘‘2010’’ both places it appears and inserting 
‘‘2011’’. 
(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to periods after Decem-
ber 31, 2010. 
(b) EXTENSION OF EXCISE TAX CREDIT FOR ALCOHOL 
USED AS FUEL.— 
(1) IN
GENERAL.—Paragraph (6) of section 
6426(b) is amended by striking ‘‘December 31, 2010’’ 
and inserting ‘‘December 31, 2011’’. 
(2) EFFECTIVE DATE.—The amendment made by 
this subsection shall apply to periods after December 
31, 2010. 
(c) EXTENSION
OF PAYMENT
FOR ALCOHOL FUEL 
MIXTURE.— 
(1) IN GENERAL.—Subparagraph (A) of section 
6427(e)(6) is amended by striking ‘‘December 31, 
2010’’ and inserting ‘‘December 31, 2011’’.
† HR 4853 EAS2 
(2) EFFECTIVE DATE.—The amendment made by 
this subsection shall apply to sales and uses after De-
cember 31, 2010. 
(d) EXTENSION
OF ADDITIONAL DUTIES
ON ETH-
ANOL.— 
(1) IN
GENERAL.—Headings 9901.00.50 and 
9901.00.52 of the Harmonized Tariff Schedule of the 
United States are each amended in the effective pe-
riod column by striking ‘‘1/1/2011’’ and inserting ‘‘1/ 
1/2012’’. 
(2) EFFECTIVE DATE.—The amendments made 
by this subsection shall take effect on January 1, 
2011. 
SEC. 709. ENERGY EFFICIENT APPLIANCE CREDIT. 
(a) DISHWASHERS.—Paragraph (1) of section 45M(b) 
is amended by striking ‘‘and’’ at the end of subparagraph 
(A), by striking the period at the end of subparagraph (B) 
and inserting a comma, and by adding at the end the fol-
lowing new subparagraphs: 
‘‘(C) $25 in the case of a dishwasher which 
is manufactured in calendar year 2011 and 
which uses no more than 307 kilowatt hours per 
year and 5.0 gallons per cycle (5.5 gallons per 
cycle for dishwashers designed for greater than 
12 place settings),
† HR 4853 EAS2 
‘‘(D) $50 in the case of a dishwasher which 
is manufactured in calendar year 2011 and 
which uses no more than 295 kilowatt hours per 
year and 4.25 gallons per cycle (4.75 gallons per 
cycle for dishwashers designed for greater than 
12 place settings), and 
‘‘(E) $75 in the case of a dishwasher which 
is manufactured in calendar year 2011 and 
which uses no more than 280 kilowatt hours per 
year and 4 gallons per cycle (4.5 gallons per 
cycle for dishwashers designed for greater than 
12 place settings).’’. 
(b) CLOTHES WASHERS.—Paragraph (2) of section 
45M(b) is amended by striking ‘‘and’’ at the end of sub-
paragraph (C), by striking the period at the end of subpara-
graph (D) and inserting a comma, and by adding at the 
end the following new subparagraphs: 
‘‘(E) $175 in the case of a top-loading 
clothes washer manufactured in calendar year 
2011 which meets or exceeds a 2.2 modified en-
ergy factor and does not exceed a 4.5 water con-
sumption factor, and 
‘‘(F) $225 in the case of a clothes washer 
manufactured in calendar year 2011—
† HR 4853 EAS2 
‘‘(i) which is a top-loading clothes 
washer and which meets or exceeds a 2.4 
modified energy factor and does not exceed 
a 4.2 water consumption factor, or 
‘‘(ii) which is a front-loading clothes 
washer and which meets or exceeds a 2.8 
modified energy factor and does not exceed 
a 3.5 water consumption factor.’’. 
(c) REFRIGERATORS.—Paragraph (3) of section 
45M(b) is amended by striking ‘‘and’’ at the end of sub-
paragraph (C), by striking the period at the end of subpara-
graph (D) and inserting a comma, and by adding at the 
end the following new subparagraphs: 
‘‘(E) $150 in the case of a refrigerator man-
ufactured in calendar year 2011 which consumes 
at least 30 percent less energy than the 2001 en-
ergy conservation standards, and 
‘‘(F) $200 in the case of a refrigerator man-
ufactured in calendar year 2011 which consumes 
at least 35 percent less energy than the 2001 en-
ergy conservation standards.’’. 
(d) REBASING OF LIMITATIONS.— 
(1) IN
GENERAL.—Paragraph (1) of section 
45M(e) is amended—
† HR 4853 EAS2 
(A) by striking ‘‘$75,000,000’’ and inserting 
‘‘$25,000,000’’, and 
(B) by striking ‘‘December 31, 2007’’ and 
inserting ‘‘December 31, 2010’’. 
(2) EXCEPTION
FOR
CERTAIN
REFRIGERATORS 
AND CLOTHES WASHERS.—Paragraph (2) of section 
45M(e) is amended— 
(A) by striking ‘‘subsection (b)(3)(D)’’ and 
inserting ‘‘subsection (b)(3)(F)’’, and 
(B) by striking ‘‘subsection (b)(2)(D)’’ and 
inserting ‘‘subsection (b)(2)(F)’’. 
(3) GROSS
RECEIPTS
LIMITATION.—Paragraph 
(3) of section 45M(e) is amended by striking ‘‘2 per-
cent’’ and inserting ‘‘4 percent’’. 
(e) EFFECTIVE DATES.— 
(1) IN
GENERAL.—The amendments made by 
subsections (a), (b), and (c) shall apply to appliances 
produced after December 31, 2010. 
(2) LIMITATIONS.—The amendments made by 
subsection (d) shall apply to taxable years beginning 
after December 31, 2010. 
SEC. 710. CREDIT FOR NONBUSINESS ENERGY PROPERTY. 
(a) EXTENSION.—Section 25C(g)(2) is amended by 
striking ‘‘2010’’ and inserting ‘‘2011’’.
† HR 4853 EAS2 
(b) RETURN TO PRE-ARRA LIMITATIONS AND STAND-
ARDS.— 
(1) IN GENERAL.—Subsections (a) and (b) of sec-
tion 25C are amended to read as follows: 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an indi-
vidual, there shall be allowed as a credit against the tax 
imposed by this chapter for the taxable year an amount 
equal to the sum of— 
‘‘(1) 10 percent of the amount paid or incurred 
by the taxpayer for qualified energy efficiency im-
provements installed during such taxable year, and 
‘‘(2) the amount of the residential energy prop-
erty expenditures paid or incurred by the taxpayer 
during such taxable year. 
‘‘(b) LIMITATIONS.— 
‘‘(1) LIFETIME LIMITATION.—The credit allowed 
under this section with respect to any taxpayer for 
any taxable year shall not exceed the excess (if any) 
of $500 over the aggregate credits allowed under this 
section with respect to such taxpayer for all prior tax-
able years ending after December 31, 2005. 
‘‘(2) WINDOWS.—In the case of amounts paid or 
incurred for components described in subsection 
(c)(2)(B) by any taxpayer for any taxable year, the 
credit allowed under this section with respect to such
† HR 4853 EAS2 
amounts for such year shall not exceed the excess (if 
any) of $200 over the aggregate credits allowed under 
this section with respect to such amounts for all prior 
taxable years ending after December 31, 2005. 
‘‘(3) LIMITATION
ON
RESIDENTIAL
ENERGY 
PROPERTY EXPENDITURES.—The amount of the credit 
allowed under this section by reason of subsection 
(a)(2) shall not exceed— 
‘‘(A) $50 for any advanced main air circu-
lating fan, 
‘‘(B) $150 for any qualified natural gas, 
propane, or oil furnace or hot water boiler, and 
‘‘(C) $300 for any item of energy-efficient 
building property.’’. 
(2) MODIFICATION OF STANDARDS.— 
(A) IN GENERAL.—Paragraph (1) of section 
25C(c) is amended by striking ‘‘2000’’ and all 
that follows through ‘‘this section’’ and inserting 
‘‘2009 International Energy Conservation Code, 
as such Code (including supplements) is in effect 
on the date of the enactment of the American Re-
covery and Reinvestment Tax Act of 2009’’. 
(B) WOOD STOVES.—Subparagraph (E) of 
section 25C(d)(3) is amended by striking ‘‘, as 
measured using a lower heating value’’.
† HR 4853 EAS2 
(C) OIL FURNACES AND HOT WATER BOIL-
ERS.— 
(i) IN
GENERAL.—Paragraph (4) of 
section 25C(d) is amended to read as fol-
lows: 
‘‘(4) QUALIFIED NATURAL GAS, PROPANE, OR OIL 
FURNACE OR HOT WATER BOILER.—The term ‘quali-
fied natural gas, propane, or oil furnace or hot water 
boiler’ means a natural gas, propane, or oil furnace 
or hot water boiler which achieves an annual fuel uti-
lization efficiency rate of not less than 95.’’. 
(ii) 
CONFORMING
AMENDMENT.— 
Clause (ii) of section 25C(d)(2)(A) is 
amended to read as follows: 
‘‘(ii) a qualified natural gas, propane, 
or oil furnace or hot water boiler, or’’. 
(D) EXTERIOR WINDOWS, DOORS, AND SKY-
LIGHTS.— 
(i) IN GENERAL.—Subsection (c) of sec-
tion 25C is amended by striking paragraph 
(4). 
(ii) APPLICATION
OF
ENERGY
STAR 
STANDARDS.—Paragraph 
(1) 
of 
section 
25C(c) is amended by inserting ‘‘an exterior 
window, a skylight, an exterior door,’’ after
† HR 4853 EAS2 
‘‘in the case of’’ in the matter preceding 
subparagraph (A). 
(E) INSULATION.—Subparagraph (A) of 
section 25C(c)(2) is amended by striking ‘‘and 
meets the prescriptive criteria for such material 
or system established by the 2009 International 
Energy Conservation Code, as such Code (includ-
ing supplements) is in effect on the date of the 
enactment of the American Recovery and Rein-
vestment Tax Act of 2009’’. 
(3) 
SUBSIDIZED
ENERGY
FINANCING.—Sub-
section (e) of section 25C is amended by adding at the 
end the following new paragraph: 
‘‘(3) PROPERTY FINANCED BY SUBSIDIZED EN-
ERGY FINANCING.—For purposes of determining the 
amount of expenditures made by any individual with 
respect to any property, there shall not be taken into 
account expenditures which are made from subsidized 
energy financing (as defined in section 48(a)(4)(C)).’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to property placed in service after De-
cember 31, 2010.
† HR 4853 EAS2 
SEC. 711. ALTERNATIVE FUEL VEHICLE REFUELING PROP-
ERTY. 
(a) EXTENSION OF CREDIT.—Paragraph (2) of section 
30C(g) is amended by striking ‘‘December 31, 2010’’ and 
inserting ‘‘December 31, 2011.’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to property placed in service after De-
cember 31, 2010. 
Subtitle B—Individual Tax Relief 
SEC. 721. DEDUCTION FOR CERTAIN EXPENSES OF ELEMEN-
TARY AND SECONDARY SCHOOL TEACHERS. 
(a) IN
GENERAL.—Subparagraph (D) of section 
62(a)(2) is amended by striking ‘‘or 2009’’ and inserting 
‘‘2009, 2010, or 2011’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2009. 
SEC. 722. DEDUCTION OF STATE AND LOCAL SALES TAXES. 
(a) IN
GENERAL.—Subparagraph (I) of section 
164(b)(5) is amended by striking ‘‘January 1, 2010’’ and 
inserting ‘‘January 1, 2012’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2009.
† HR 4853 EAS2 
(b) EFFECTIVE DATE; SPECIAL RULE.— 
(1) EFFECTIVE DATE.—The amendment made by 
this section shall apply to distributions made in tax-
able years beginning after December 31, 2009. 
(2) SPECIAL RULE.—For purposes of subsections 
(a)(6), (b)(3), and (d)(8) of section 408 of the Inter-
nal Revenue Code of 1986, at the election of the tax-
payer (at such time and in such manner as pre-
scribed by the Secretary of the Treasury) any quali-
fied charitable distribution made after December 31, 
2010, and before February 1, 2011, shall be deemed 
to have been made on December 31, 2010. 
SEC. 726. LOOK-THRU OF CERTAIN REGULATED INVEST-
MENT COMPANY STOCK IN DETERMINING 
GROSS ESTATE OF NONRESIDENTS. 
(a) IN GENERAL.—Paragraph (3) of section 2105(d) 
is amended by striking ‘‘December 31, 2009’’ and inserting 
‘‘December 31, 2011’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to estates of decedents dying after De-
cember 31, 2009.
† HR 4853 EAS2 
SEC. 727. PARITY FOR EXCLUSION FROM INCOME FOR EM-
PLOYER-PROVIDED MASS TRANSIT AND PARK-
ING BENEFITS. 
(a) IN GENERAL.—Paragraph (2) of section 132(f) is 
amended by striking ‘‘January 1, 2011’’ and inserting 
‘‘January 1, 2012’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to months after December 31, 2010. 
SEC. 728. REFUNDS DISREGARDED IN THE ADMINISTRA-
TION OF FEDERAL PROGRAMS AND FEDER-
ALLY ASSISTED PROGRAMS. 
(a) IN GENERAL.—Subchapter A of chapter 65 is 
amended by adding at the end the following new section: 
‘‘SEC. 6409. REFUNDS DISREGARDED IN THE ADMINISTRA-
TION OF FEDERAL PROGRAMS AND FEDER-
ALLY ASSISTED PROGRAMS. 
‘‘(a) IN GENERAL.—Notwithstanding any other provi-
sion of law, any refund (or advance payment with respect 
to a refundable credit) made to any individual under this 
title shall not be taken into account as income, and shall 
not be taken into account as resources for a period of 12 
months from receipt, for purposes of determining the eligi-
bility of such individual (or any other individual) for bene-
fits or assistance (or the amount or extent of benefits or 
assistance) under any Federal program or under any State
† HR 4853 EAS2 
or local program financed in whole or in part with Federal 
funds. 
‘‘(b) TERMINATION.—Subsection (a) shall not apply to 
any amount received after December 31, 2012.’’. 
(b) CLERICAL AMENDMENT.—The table of sections for 
such subchapter is amended by adding at the end the fol-
lowing new item: 
‘‘Sec. 6409. Refunds disregarded in the administration of Federal programs and 
federally assisted programs.’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to amounts received after December 31, 
2009. 
Subtitle C—Business Tax Relief 
SEC. 731. RESEARCH CREDIT. 
(a) IN
GENERAL.—Subparagraph (B) of section 
41(h)(1) is amended by striking ‘‘December 31, 2009’’ and 
inserting ‘‘December 31, 2011’’. 
(b) CONFORMING AMENDMENT.—Subparagraph (D) of 
section 45C(b)(1) is amended by striking ‘‘December 31, 
2009’’ and inserting ‘‘December 31, 2011’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to amounts paid or incurred after De-
cember 31, 2009.
† HR 4853 EAS2 
SEC. 732. INDIAN EMPLOYMENT TAX CREDIT. 
(a) IN GENERAL.—Subsection (f) of section 45A is 
amended by striking ‘‘December 31, 2009’’ and inserting 
‘‘December 31, 2011’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2009. 
SEC. 733. NEW MARKETS TAX CREDIT. 
(a) IN GENERAL.—Paragraph (1) of section 45D(f) is 
amended— 
(1) by striking ‘‘and’’ at the end of subpara-
graph (E), 
(2) by striking the period at the end of subpara-
graph (F), and 
(3) by adding at the end the following new sub-
paragraph: 
‘‘(G) $3,500,000,000 for 2010 and 2011.’’. 
(b) CONFORMING AMENDMENT.—Paragraph (3) of sec-
tion 45D(f) is amended by striking ‘‘2014’’ and inserting 
‘‘2016’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to calendar years beginning after 2009. 
SEC. 734. RAILROAD TRACK MAINTENANCE CREDIT. 
(a) IN GENERAL.—Subsection (f) of section 45G is 
amended by striking ‘‘January 1, 2010’’ and inserting 
‘‘January 1, 2012’’.
† HR 4853 EAS2 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to expenditures paid or incurred in tax-
able years beginning after December 31, 2009. 
SEC. 735. MINE RESCUE TEAM TRAINING CREDIT. 
(a) IN GENERAL.—Subsection (e) of section 45N is 
amended by striking ‘‘December 31, 2009’’ and inserting 
‘‘December 31, 2011’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2009. 
SEC. 736. EMPLOYER WAGE CREDIT FOR EMPLOYEES WHO 
ARE ACTIVE DUTY MEMBERS OF THE UNI-
FORMED SERVICES. 
(a) IN GENERAL.—Subsection (f) of section 45P is 
amended by striking ‘‘December 31, 2009’’ and inserting 
‘‘December 31, 2011’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to payments made after December 31, 
2009.
† HR 4853 EAS2 
SEC. 737. 15-YEAR STRAIGHT-LINE COST RECOVERY FOR 
QUALIFIED 
LEASEHOLD 
IMPROVEMENTS, 
QUALIFIED RESTAURANT BUILDINGS AND IM-
PROVEMENTS, AND QUALIFIED RETAIL IM-
PROVEMENTS. 
(a) IN GENERAL.—Clauses (iv), (v), and (ix) of section 
168(e)(3)(E) are each amended by striking ‘‘January 1, 
2010’’ and inserting ‘‘January 1, 2012’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Clause (i) of section 168(e)(7)(A) is amended 
by striking ‘‘if such building is placed in service after 
December 31, 2008, and before January 1, 2010,’’. 
(2) Paragraph (8) of section 168(e) is amended 
by striking subparagraph (E). 
(3) Section 179(f)(2) is amended— 
(A) by striking ‘‘(without regard to the 
dates specified in subparagraph (A)(i) thereof)’’ 
in subparagraph (B), and 
(B) by striking ‘‘(without regard to sub-
paragraph (E) thereof)’’ in subparagraph (C). 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to property placed in service after De-
cember 31, 2009.
† HR 4853 EAS2 
SEC. 738. 7-YEAR RECOVERY PERIOD FOR MOTORSPORTS 
ENTERTAINMENT COMPLEXES. 
(a) IN
GENERAL.—Subparagraph (D) of section 
168(i)(15) is amended by striking ‘‘December 31, 2009’’ and 
inserting ‘‘December 31, 2011’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to property placed in service after De-
cember 31, 2009. 
SEC. 739. ACCELERATED DEPRECIATION FOR BUSINESS 
PROPERTY ON AN INDIAN RESERVATION. 
(a) IN GENERAL.—Paragraph (8) of section 168(j) is 
amended by striking ‘‘December 31, 2009’’ and inserting 
‘‘December 31, 2011’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to property placed in service after De-
cember 31, 2009. 
SEC. 740. ENHANCED CHARITABLE DEDUCTION FOR CON-
TRIBUTIONS OF FOOD INVENTORY. 
(a) IN GENERAL.—Clause (iv) of section 170(e)(3)(C) 
is amended by striking ‘‘December 31, 2009’’ and inserting 
‘‘December 31, 2011’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to contributions made after December 
31, 2009.
† HR 4853 EAS2 
SEC. 741. ENHANCED CHARITABLE DEDUCTION FOR CON-
TRIBUTIONS OF BOOK INVENTORIES TO PUB-
LIC SCHOOLS. 
(a) IN GENERAL.—Clause (iv) of section 170(e)(3)(D) 
is amended by striking ‘‘December 31, 2009’’ and inserting 
‘‘December 31, 2011’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to contributions made after December 
31, 2009. 
SEC. 742. ENHANCED CHARITABLE DEDUCTION FOR COR-
PORATE CONTRIBUTIONS OF COMPUTER IN-
VENTORY FOR EDUCATIONAL PURPOSES. 
(a) IN
GENERAL.—Subparagraph (G) of section 
170(e)(6) is amended by striking ‘‘December 31, 2009’’ and 
inserting ‘‘December 31, 2011’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to contributions made in taxable years 
beginning after December 31, 2009. 
SEC. 743. ELECTION TO EXPENSE MINE SAFETY EQUIP-
MENT. 
(a) IN GENERAL.—Subsection (g) of section 179E is 
amended by striking ‘‘December 31, 2009’’ and inserting 
‘‘December 31, 2011’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to property placed in service after De-
cember 31, 2009.
† HR 4853 EAS2 
SEC. 744. SPECIAL EXPENSING RULES FOR CERTAIN FILM 
AND TELEVISION PRODUCTIONS. 
(a) IN GENERAL.—Subsection (f) of section 181 is 
amended by striking ‘‘December 31, 2009’’ and inserting 
‘‘December 31, 2011’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to productions commencing after Decem-
ber 31, 2009. 
SEC. 745. EXPENSING OF ENVIRONMENTAL REMEDIATION 
COSTS. 
(a) IN GENERAL.—Subsection (h) of section 198 is 
amended by striking ‘‘December 31, 2009’’ and inserting 
‘‘December 31, 2011’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to expenditures paid or incurred after 
December 31, 2009. 
SEC. 746. DEDUCTION ALLOWABLE WITH RESPECT TO IN-
COME ATTRIBUTABLE TO DOMESTIC PRODUC-
TION ACTIVITIES IN PUERTO RICO. 
(a) IN
GENERAL.—Subparagraph (C) of section 
199(d)(8) is amended— 
(1) by striking ‘‘first 4 taxable years’’ and in-
serting ‘‘first 6 taxable years’’; and 
(2) by striking ‘‘January 1, 2010’’ and inserting 
‘‘January 1, 2012’’.