H. R. 8 
One Hundred Twelfth Congress 
of the 
United States of America 
AT THE SECOND SESSION 
Begun and held at the City of Washington on Tuesday, 
the third day of January, two thousand and twelve 
An Act 
Entitled the ‘‘American Taxpayer Relief Act of 2012’’. 
Be it enacted by the Senate and House of Representatives of 
the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE, ETC. 
(a) SHORT TITLE.—This Act may be cited as the ‘‘American 
Taxpayer Relief Act of 2012’’. 
(b) AMENDMENT OF 1986 CODE.—Except as otherwise expressly 
provided, whenever in this Act an amendment or repeal is expressed 
in terms of an amendment to, or repeal of, a section or other 
provision, the reference shall be considered to be made to a section 
or other provision of the Internal Revenue Code of 1986. 
(c) TABLE OF CONTENTS.—The table of contents for this Act 
is as follows: 
Sec. 1. Short title, etc. 
TITLE I—GENERAL EXTENSIONS 
Sec. 101. Permanent extension and modification of 2001 tax relief. 
Sec. 102. Permanent extension and modification of 2003 tax relief. 
Sec. 103. Extension of 2009 tax relief. 
Sec. 104. Permanent alternative minimum tax relief. 
TITLE II—INDIVIDUAL TAX EXTENDERS 
Sec. 201. Extension of deduction for certain expenses of elementary and secondary 
school teachers. 
Sec. 202. Extension of exclusion from gross income of discharge of qualified prin-
cipal residence indebtedness. 
Sec. 203. Extension of parity for exclusion from income for employer-provided mass 
transit and parking benefits. 
Sec. 204. Extension of mortgage insurance premiums treated as qualified residence 
interest. 
Sec. 205. Extension of deduction of State and local general sales taxes. 
Sec. 206. Extension of special rule for contributions of capital gain real property 
made for conservation purposes. 
Sec. 207. Extension of above-the-line deduction for qualified tuition and related ex-
penses. 
Sec. 208. Extension of tax-free distributions from individual retirement plans for 
charitable purposes. 
Sec. 209. Improve and make permanent the provision authorizing the Internal Rev-
enue Service to disclose certain return and return information to certain 
prison officials. 
TITLE III—BUSINESS TAX EXTENDERS 
Sec. 301. Extension and modification of research credit. 
Sec. 302. Extension of temporary minimum low-income tax credit rate for non-fed-
erally subsidized new buildings. 
Sec. 303. Extension of housing allowance exclusion for determining area median 
gross income for qualified residential rental project exempt facility 
bonds. 
Sec. 304. Extension of Indian employment tax credit.
H. R. 8—2 
Sec. 305. Extension of new markets tax credit. 
Sec. 306. Extension of railroad track maintenance credit. 
Sec. 307. Extension of mine rescue team training credit. 
Sec. 308. Extension of employer wage credit for employees who are active duty 
members of the uniformed services. 
Sec. 309. Extension of work opportunity tax credit. 
Sec. 310. Extension of qualified zone academy bonds. 
Sec. 311. Extension of 15-year straight-line cost recovery for qualified leasehold im-
provements, qualified restaurant buildings and improvements, and 
qualified retail improvements. 
Sec. 312. Extension of 7-year recovery period for motorsports entertainment com-
plexes. 
Sec. 313. Extension of accelerated depreciation for business property on an Indian 
reservation. 
Sec. 314. Extension of enhanced charitable deduction for contributions of food in-
ventory. 
Sec. 315. Extension of increased expensing limitations and treatment of certain 
real property as section 179 property. 
Sec. 316. Extension of election to expense mine safety equipment. 
Sec. 317. Extension of special expensing rules for certain film and television pro-
ductions. 
Sec. 318. Extension of deduction allowable with respect to income attributable to 
domestic production activities in Puerto Rico. 
Sec. 319. Extension of modification of tax treatment of certain payments to control-
ling exempt organizations. 
Sec. 320. Extension of treatment of certain dividends of regulated investment com-
panies. 
Sec. 321. Extension of RIC qualified investment entity treatment under FIRPTA. 
Sec. 322. Extension of subpart F exception for active financing income. 
Sec. 323. Extension of look-thru treatment of payments between related controlled 
foreign corporations under foreign personal holding company rules. 
Sec. 324. Extension of temporary exclusion of 100 percent of gain on certain small 
business stock. 
Sec. 325. Extension of basis adjustment to stock of S corporations making chari-
table contributions of property. 
Sec. 326. Extension of reduction in S-corporation recognition period for built-in 
gains tax. 
Sec. 327. Extension of empowerment zone tax incentives. 
Sec. 328. Extension of tax-exempt financing for New York Liberty Zone. 
Sec. 329. Extension of temporary increase in limit on cover over of rum excise taxes 
to Puerto Rico and the Virgin Islands. 
Sec. 330. Modification and extension of American Samoa economic development 
credit. 
Sec. 331. Extension and modification of bonus depreciation. 
TITLE IV—ENERGY TAX EXTENDERS 
Sec. 401. Extension of credit for energy-efficient existing homes. 
Sec. 402. Extension of credit for alternative fuel vehicle refueling property. 
Sec. 403. Extension of credit for 2- or 3-wheeled plug-in electric vehicles. 
Sec. 404. Extension and modification of cellulosic biofuel producer credit. 
Sec. 405. Extension of incentives for biodiesel and renewable diesel. 
Sec. 406. Extension of production credit for Indian coal facilities placed in service 
before 2009. 
Sec. 407. Extension and modification of credits with respect to facilities producing 
energy from certain renewable resources. 
Sec. 408. Extension of credit for energy-efficient new homes. 
Sec. 409. Extension of credit for energy-efficient appliances. 
Sec. 410. Extension and modification of special allowance for cellulosic biofuel plant 
property. 
Sec. 411. Extension of special rule for sales or dispositions to implement FERC or 
State electric restructuring policy for qualified electric utilities. 
Sec. 412. Extension of alternative fuels excise tax credits. 
TITLE V—UNEMPLOYMENT 
Sec. 501. Extension of emergency unemployment compensation program. 
Sec. 502. Temporary extension of extended benefit provisions. 
Sec. 503. Extension of funding for reemployment services and reemployment and 
eligibility assessment activities. 
Sec. 504. Additional extended unemployment benefits under the Railroad Unem-
ployment Insurance Act. 
TITLE VI—MEDICARE AND OTHER HEALTH EXTENSIONS 
Subtitle A—Medicare Extensions 
Sec. 601. Medicare physician payment update.