H. R. 8—13 
‘‘(A) IN GENERAL.—Under such procedures as the Sec-
retary may prescribe, the Secretary may disclose to officers 
and employees of the Federal Bureau of Prisons and of 
any State agency charged with the responsibility for 
administration of prisons any returns or return information 
with respect to individuals incarcerated in Federal or State 
prison systems whom the Secretary has determined may 
have filed or facilitated the filing of a false or fraudulent 
return to the extent that the Secretary determines that 
such disclosure is necessary to permit effective Federal 
tax administration. 
‘‘(B) DISCLOSURE TO CONTRACTOR-RUN PRISONS.—Under 
such procedures as the Secretary may prescribe, the disclo-
sures authorized by subparagraph (A) may be made to 
contractors responsible for the operation of a Federal or 
State prison on behalf of such Bureau or agency. 
‘‘(C) RESTRICTIONS
ON
USE
OF
DISCLOSED
INFORMA-
TION.—Any return or return information received under 
this paragraph shall be used only for the purposes of and 
to the extent necessary in taking administrative action 
to prevent the filing of false and fraudulent returns, 
including administrative actions to address possible viola-
tions of administrative rules and regulations of the prison 
facility and in administrative and judicial proceedings 
arising from such administrative actions. 
‘‘(D) RESTRICTIONS ON REDISCLOSURE AND DISCLOSURE 
TO LEGAL REPRESENTATIVES.—Notwithstanding subsection 
(h)— 
‘‘(i) RESTRICTIONS
ON
REDISCLOSURE.—Except as 
provided in clause (ii), any officer, employee, or con-
tractor of the Federal Bureau of Prisons or of any 
State agency charged with the responsibility for 
administration of prisons shall not disclose any 
information obtained under this paragraph to any per-
son other than an officer or employee or contractor 
of such Bureau or agency personally and directly 
engaged in the administration of prison facilities on 
behalf of such Bureau or agency. 
‘‘(ii) DISCLOSURE TO LEGAL REPRESENTATIVES.—The 
returns and return information disclosed under this 
paragraph may be disclosed to the duly authorized 
legal representative of the Federal Bureau of Prisons, 
State agency, or contractor charged with the responsi-
bility for administration of prisons, or of the incarcer-
ated individual accused of filing the false or fraudulent 
return who is a party to an action or proceeding 
described in subparagraph (C), solely in preparation 
for, or for use in, such action or proceeding.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Paragraph (3) of section 6103(a) is amended by inserting 
‘‘subsection (k)(10),’’ after ‘‘subsection (e)(1)(D)(iii),’’. 
(2) Paragraph (4) of section 6103(p) is amended— 
(A) by inserting ‘‘subsection (k)(10),’’ before ‘‘subsection 
(l)(10),’’ in the matter preceding subparagraph (A), 
(B) in subparagraph (F)(i)— 
(i) by inserting ‘‘(k)(10),’’ before ‘‘or (l)(6),’’, and
H. R. 8—14 
(ii) by inserting ‘‘subsection (k)(10) or’’ before ‘‘sub-
section (l)(10),’’, and 
(C) by inserting ‘‘subsection (k)(10) or’’ before ‘‘sub-
section (l)(10),’’ both places it appears in the matter fol-
lowing subparagraph (F)(iii). 
(3) Paragraph (2) of section 7213(a) is amended by inserting 
‘‘(k)(10),’’ before ‘‘(l)(6),’’. 
(c) EFFECTIVE DATE.—The amendments made by this section 
shall take effect on the date of the enactment of this Act. 
TITLE III—BUSINESS TAX EXTENDERS 
SEC. 301. EXTENSION AND MODIFICATION OF RESEARCH CREDIT. 
(a) EXTENSION.— 
(1) IN GENERAL.—Subparagraph (B) of section 41(h)(1) is 
amended by striking ‘‘December 31, 2011’’ and inserting 
‘‘December 31, 2013’’. 
(2) CONFORMING AMENDMENT.—Subparagraph (D) of sec-
tion 45C(b)(1) is amended by striking ‘‘December 31, 2011’’ 
and inserting ‘‘December 31, 2013’’. 
(b) INCLUSION OF QUALIFIED RESEARCH EXPENSES AND GROSS 
RECEIPTS OF AN ACQUIRED PERSON.— 
(1) PARTIAL
INCLUSION
OF
PRE-ACQUISITION
QUALIFIED 
RESEARCH EXPENSES AND GROSS RECEIPTS.—Subparagraph (A) 
of section 41(f)(3) is amended to read as follows: 
‘‘(A) ACQUISITIONS.— 
‘‘(i) IN GENERAL.—If a person acquires the major 
portion of either a trade or business or a separate 
unit of a trade or business (hereinafter in this para-
graph referred to as the ‘acquired business’) of another 
person (hereinafter in this paragraph referred to as 
the ‘predecessor’), then the amount of qualified 
research expenses paid or incurred by the acquiring 
person during the measurement period shall be 
increased by the amount determined under clause (ii), 
and the gross receipts of the acquiring person for such 
period shall be increased by the amount determined 
under clause (iii). 
‘‘(ii) AMOUNT DETERMINED WITH RESPECT TO QUALI-
FIED
RESEARCH
EXPENSES.—The amount determined 
under this clause is— 
‘‘(I) for purposes of applying this section for 
the taxable year in which such acquisition is made, 
the acquisition year amount, and 
‘‘(II) for purposes of applying this section for 
any taxable year after the taxable year in which 
such acquisition is made, the qualified research 
expenses paid or incurred by the predecessor with 
respect to the acquired business during the 
measurement period. 
‘‘(iii) AMOUNT DETERMINED WITH RESPECT TO GROSS 
RECEIPTS.—The amount determined under this clause 
is the amount which would be determined under clause 
(ii) if ‘the gross receipts of’ were substituted for ‘the 
qualified research expenses paid or incurred by’ each 
place it appears in clauses (ii) and (iv).
H. R. 8—15 
‘‘(iv) ACQUISITION YEAR AMOUNT.—For purposes of 
clause (ii), the acquisition year amount is the amount 
equal to the product of— 
‘‘(I) the qualified research expenses paid or 
incurred by the predecessor with respect to the 
acquired business during the measurement period, 
and 
‘‘(II) the number of days in the period begin-
ning on the date of the acquisition and ending 
on the last day of the taxable year in which the 
acquisition is made, 
divided by the number of days in the acquiring person’s 
taxable year. 
‘‘(v) SPECIAL
RULES
FOR
COORDINATING
TAXABLE 
YEARS.—In the case of an acquiring person and a prede-
cessor whose taxable years do not begin on the same 
date— 
‘‘(I) each reference to a taxable year in clauses 
(ii) and (iv) shall refer to the appropriate taxable 
year of the acquiring person, 
‘‘(II) the qualified research expenses paid or 
incurred by the predecessor, and the gross receipts 
of the predecessor, during each taxable year of 
the predecessor any portion of which is part of 
the measurement period shall be allocated equally 
among the days of such taxable year, 
‘‘(III) the amount of such qualified research 
expenses taken into account under clauses (ii) and 
(iv) with respect to a taxable year of the acquiring 
person shall be equal to the total of the expenses 
attributable under subclause (II) to the days occur-
ring during such taxable year, and 
‘‘(IV) the amount of such gross receipts taken 
into account under clause (iii) with respect to a 
taxable year of the acquiring person shall be equal 
to the total of the gross receipts attributable under 
subclause (II) to the days occurring during such 
taxable year. 
‘‘(vi) MEASUREMENT PERIOD.—For purposes of this 
subparagraph, the term ‘measurement period’ means, 
with respect to the taxable year of the acquiring person 
for which the credit is determined, any period of the 
acquiring person preceding such taxable year which 
is taken into account for purposes of determining the 
credit for such year.’’. 
(2) EXPENSES AND GROSS RECEIPTS OF A PREDECESSOR.— 
Subparagraph (B) of section 41(f)(3) is amended to read as 
follows: 
‘‘(B) DISPOSITIONS.—If the predecessor furnished to the 
acquiring person such information as is necessary for the 
application of subparagraph (A), then, for purposes of 
applying this section for any taxable year ending after 
such disposition, the amount of qualified research expenses 
paid or incurred by, and the gross receipts of, the prede-
cessor during the measurement period (as defined in
H. R. 8—16 
subparagraph (A)(vi), determined by substituting ‘prede-
cessor’ for ‘acquiring person’ each place it appears) shall 
be reduced by— 
‘‘(i) in the case of the taxable year in which such 
disposition is made, an amount equal to the product 
of— 
‘‘(I) the qualified research expenses paid or 
incurred by, or gross receipts of, the predecessor 
with respect to the acquired business during the 
measurement period (as so defined and so deter-
mined), and 
‘‘(II) the number of days in the period begin-
ning on the date of acquisition (as determined 
for purposes of subparagraph (A)(iv)(II)) and 
ending on the last day of the taxable year of the 
predecessor in which the disposition is made, 
divided by the number of days in the taxable year 
of the predecessor, and 
‘‘(ii) in the case of any taxable year ending after 
the taxable year in which such disposition is made, 
the amount described in clause (i)(I).’’. 
(c) AGGREGATION OF EXPENDITURES.—Paragraph (1) of section 
41(f) is amended— 
(1) by striking ‘‘shall be its proportionate shares of the 
qualified research expenses, basic research payments, and 
amounts paid or incurred to energy research consortiums, 
giving rise to the credit’’ in subparagraph (A)(ii) and inserting 
‘‘shall be determined on a proportionate basis to its share 
of the aggregate of the qualified research expenses, basic 
research payments, and amounts paid or incurred to energy 
research consortiums, taken into account by such controlled 
group for purposes of this section’’, and 
(2) by striking ‘‘shall be its proportionate shares of the 
qualified research expenses, basic research payments, and 
amounts paid or incurred to energy research consortiums, 
giving rise to the credit’’ in subparagraph (B)(ii) and inserting 
‘‘shall be determined on a proportionate basis to its share 
of the aggregate of the qualified research expenses, basic 
research payments, and amounts paid or incurred to energy 
research consortiums, taken into account by all such persons 
under common control for purposes of this section’’. 
(d) EFFECTIVE DATE.— 
(1) EXTENSION.—The amendments made by subsection (a) 
shall apply to amounts paid or incurred after December 31, 
2011. 
(2) MODIFICATIONS.—The amendments made by subsections 
(b) and (c) shall apply to taxable years beginning after 
December 31, 2011. 
SEC. 302. EXTENSION OF TEMPORARY MINIMUM LOW-INCOME TAX 
CREDIT RATE FOR NON-FEDERALLY SUBSIDIZED NEW 
BUILDINGS. 
(a) IN GENERAL.—Subparagraph (A) of section 42(b)(2) is 
amended by striking ‘‘and before December 31, 2013’’ and inserting 
‘‘with respect to housing credit dollar amount allocations made 
before January 1, 2014’’.
H. R. 8—17 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall take effect on the date of the enactment of this Act. 
SEC. 303. EXTENSION OF HOUSING ALLOWANCE EXCLUSION FOR 
DETERMINING AREA MEDIAN GROSS INCOME FOR QUALI-
FIED RESIDENTIAL RENTAL PROJECT EXEMPT FACILITY 
BONDS. 
(a) IN GENERAL.—Subsection (b) of section 3005 of the Housing 
Assistance Tax Act of 2008 is amended by striking ‘‘January 1, 
2012’’ each place it appears and inserting ‘‘January 1, 2014’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall take effect as if included in the enactment of section 3005 
of the Housing Assistance Tax Act of 2008. 
SEC. 304. EXTENSION OF INDIAN EMPLOYMENT TAX CREDIT. 
(a) IN GENERAL.—Subsection (f) of section 45A is amended 
by striking ‘‘December 31, 2011’’ and inserting ‘‘December 31, 2013’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to taxable years beginning after December 31, 2011. 
SEC. 305. EXTENSION OF NEW MARKETS TAX CREDIT. 
(a) IN GENERAL.—Subparagraph (G) of section 45D(f)(1) is 
amended by striking ‘‘2010 and 2011’’ and inserting ‘‘2010, 2011, 
2012, and 2013’’. 
(b) CARRYOVER OF UNUSED LIMITATION.—Paragraph (3) of sec-
tion 45D(f) is amended by striking ‘‘2016’’ and inserting ‘‘2018’’. 
(c) EFFECTIVE DATE.—The amendments made by this section 
shall apply to calendar years beginning after December 31, 2011. 
SEC. 306. EXTENSION OF RAILROAD TRACK MAINTENANCE CREDIT. 
(a) IN GENERAL.—Subsection (f) of section 45G is amended 
by striking ‘‘January 1, 2012’’ and inserting ‘‘January 1, 2014’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to expenditures paid or incurred in taxable years begin-
ning after December 31, 2011. 
SEC. 307. EXTENSION OF MINE RESCUE TEAM TRAINING CREDIT. 
(a) IN GENERAL.—Subsection (e) of section 45N is amended 
by striking ‘‘December 31, 2011’’ and inserting ‘‘December 31, 2013’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to taxable years beginning after December 31, 2011. 
SEC. 308. EXTENSION OF EMPLOYER WAGE CREDIT FOR EMPLOYEES 
WHO ARE ACTIVE DUTY MEMBERS OF THE UNIFORMED 
SERVICES. 
(a) IN GENERAL.—Subsection (f) of section 45P is amended 
by striking ‘‘December 31, 2011’’ and inserting ‘‘December 31, 2013’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to payments made after December 31, 2011. 
SEC. 309. EXTENSION OF WORK OPPORTUNITY TAX CREDIT. 
(a) IN
GENERAL.—Subparagraph (B) of section 51(c)(4) is 
amended by striking ‘‘after’’ and all that follows and inserting 
‘‘after December 31, 2013’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply to individuals who begin work for the employer after 
December 31, 2011.