In the Senate of the United States, 
March 10, 2010. 
Resolved, That the bill from the House of Representa-
tives (H.R. 4213) entitled ‘‘An Act to amend the Internal 
Revenue Code of 1986 to extend certain expiring provisions, 
and for other purposes.’’, do pass with the following 
AMENDMENT: 
Strike all after the enacting clause and insert the 
following: 
SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE; 
TABLE OF CONTENTS. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘American Workers, State, and Business Relief Act of 
2010’’. 
(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 consid-
† HR 4213 EAS 
ered to be made to a section or other provision of the Inter-
nal Revenue Code of 1986. 
(c) TABLE OF CONTENTS.—The table of contents for 
this Act is as follows: 
Sec. 1. Short title; amendment of 1986 Code; table of contents. 
TITLE I—EXTENSION OF EXPIRING PROVISIONS 
Subtitle A—Energy 
Sec. 101. Alternative motor vehicle credit for new qualified hybrid motor vehicles 
other than passenger automobiles and light trucks. 
Sec. 102. Incentives for biodiesel and renewable diesel. 
Sec. 103. Credit for electricity produced at certain open-loop biomass facilities. 
Sec. 104. Credit for refined coal facilities. 
Sec. 105. Credit for production of low sulfur diesel fuel. 
Sec. 106. Credit for producing fuel from coke or coke gas. 
Sec. 107. New energy efficient home credit. 
Sec. 108. Excise tax credits and outlay payments for alternative fuel and alter-
native fuel mixtures. 
Sec. 109. Special rule for sales or dispositions to implement FERC or State elec-
tric restructuring policy for qualified electric utilities. 
Sec. 110. Suspension of limitation on percentage depletion for oil and gas from 
marginal wells. 
Subtitle B—Individual Tax Relief 
PART I—MISCELLANEOUS PROVISIONS 
Sec. 111. Deduction for certain expenses of elementary and secondary school 
teachers. 
Sec. 112. Additional standard deduction for State and local real property taxes. 
Sec. 113. Deduction of State and local sales taxes. 
Sec. 114. Contributions of capital gain real property made for conservation pur-
poses. 
Sec. 115. Above-the-line deduction for qualified tuition and related expenses. 
Sec. 116. Tax-free distributions from individual retirement plans for charitable 
purposes. 
Sec. 117. Look-thru of certain regulated investment company stock in deter-
mining gross estate of nonresidents. 
PART II—LOW-INCOME HOUSING CREDITS 
Sec. 121. Election for refundable low-income housing credit for 2010. 
Subtitle C—Business Tax Relief 
Sec. 131. Research credit. 
Sec. 132. Indian employment tax credit. 
Sec. 133. New markets tax credit. 
Sec. 134. Railroad track maintenance credit. 
Sec. 135. Mine rescue team training credit.
† HR 4213 EAS 
Sec. 136. Employer wage credit for employees who are active duty members of the 
uniformed services. 
Sec. 137. 5-year depreciation for farming business machinery and equipment. 
Sec. 138. 15-year straight-line cost recovery for qualified leasehold improvements, 
qualified restaurant buildings and improvements, and qualified 
retail improvements. 
Sec. 139. 7-year recovery period for motorsports entertainment complexes. 
Sec. 140. Accelerated depreciation for business property on an Indian reservation. 
Sec. 141. Enhanced charitable deduction for contributions of food inventory. 
Sec. 142. Enhanced charitable deduction for contributions of book inventories to 
public schools. 
Sec. 143. Enhanced charitable deduction for corporate contributions of computer 
inventory for educational purposes. 
Sec. 144. Election to expense mine safety equipment. 
Sec. 145. Special expensing rules for certain film and television productions. 
Sec. 146. Expensing of environmental remediation costs. 
Sec. 147. Deduction allowable with respect to income attributable to domestic pro-
duction activities in Puerto Rico. 
Sec. 148. Modification of tax treatment of certain payments to controlling exempt 
organizations. 
Sec. 149. Exclusion of gain or loss on sale or exchange of certain brownfield sites 
from unrelated business income. 
Sec. 150. Timber REIT modernization. 
Sec. 151. Treatment of certain dividends and assets of regulated investment com-
panies. 
Sec. 152. RIC qualified investment entity treatment under FIRPTA. 
Sec. 153. Exceptions for active financing income. 
Sec. 154. Look-thru treatment of payments between related controlled foreign cor-
porations under foreign personal holding company rules. 
Sec. 155. Reduction in corporate rate for qualified timber gain. 
Sec. 156. Basis adjustment to stock of S corps making charitable contributions 
of property. 
Sec. 157. Empowerment zone tax incentives. 
Sec. 158. Tax incentives for investment in the District of Columbia. 
Sec. 159. Renewal community tax incentives. 
Sec. 160. Temporary increase in limit on cover over of rum excise taxes to Puerto 
Rico and the Virgin Islands. 
Sec. 161. American Samoa economic development credit. 
Subtitle D—Temporary Disaster Relief Provisions 
PART I—NATIONAL DISASTER RELIEF 
Sec. 171. Waiver of certain mortgage revenue bond requirements. 
Sec. 172. Losses attributable to federally declared disasters. 
Sec. 173. Special depreciation allowance for qualified disaster property. 
Sec. 174. Net operating losses attributable to federally declared disasters. 
Sec. 175. Expensing of qualified disaster expenses. 
PART II—REGIONAL PROVISIONS 
SUBPART A—NEW YORK LIBERTY ZONE 
Sec. 181. Special depreciation allowance for nonresidential and residential real 
property. 
Sec. 182. Tax-exempt bond financing.
† HR 4213 EAS 
SUBPART B—GO ZONE 
Sec. 183. Special depreciation allowance. 
Sec. 184. Increase in rehabilitation credit. 
Sec. 185. Work opportunity tax credit with respect to certain individuals affected 
by Hurricane Katrina for employers inside disaster areas. 
SUBPART C—MIDWESTERN DISASTER AREAS 
Sec. 191. Special rules for use of retirement funds. 
Sec. 192. Exclusion of cancellation of mortgage indebtedness. 
TITLE II—UNEMPLOYMENT INSURANCE, HEALTH, AND OTHER 
PROVISIONS 
Subtitle A—Unemployment Insurance 
Sec. 201. Extension of unemployment insurance provisions. 
Subtitle B—Health Provisions 
Sec. 211. Extension and improvement of premium assistance for COBRA benefits. 
Sec. 212. Extension of therapy caps exceptions process. 
Sec. 213. Treatment of pharmacies under durable medical equipment accredita-
tion requirements. 
Sec. 214. Enhanced payment for mental health services. 
Sec. 215. Extension of ambulance add-ons. 
Sec. 216. Extension of geographic floor for work. 
Sec. 217. Extension of payment for technical component of certain physician pa-
thology services. 
Sec. 218. Extension of outpatient hold harmless provision. 
Sec. 219. EHR Clarification. 
Sec. 220. Extension of reimbursement for all Medicare part B services furnished 
by certain Indian hospitals and clinics. 
Sec. 221. Extension of certain payment rules for long-term care hospital services 
and of moratorium on the establishment of certain hospitals and 
facilities. 
Sec. 222. Extension of the Medicare rural hospital flexibility program. 
Sec. 223. Extension of section 508 hospital reclassifications. 
Sec. 224. Technical correction related to critical access hospital services. 
Sec. 225. Extension for specialized MA plans for special needs individuals. 
Sec. 226. Extension of reasonable cost contracts. 
Sec. 227. Extension of particular waiver policy for employer group plans. 
Sec. 228. Extension of continuing care retirement community program. 
Sec. 229. Funding outreach and assistance for low-income programs. 
Sec. 230. Family-to-family health information centers. 
Sec. 231. Implementation funding. 
Sec. 232. Extension of ARRA increase in FMAP. 
Sec. 233. Extension of gainsharing demonstration. 
Subtitle C—Other Provisions 
Sec. 241. Extension of use of 2009 poverty guidelines. 
Sec. 242. Refunds disregarded in the administration of Federal programs and 
federally assisted programs. 
Sec. 243. State court improvement program. 
Sec. 244. Extension of national flood insurance program.
† HR 4213 EAS 
Sec. 245. Emergency disaster assistance. 
Sec. 246. Small business loan guarantee enhancement extensions. 
TITLE III—PENSION FUNDING RELIEF 
Subtitle A—Single Employer Plans 
Sec. 301. Extended period for single-employer defined benefit plans to amortize 
certain shortfall amortization bases. 
Sec. 302. Application of extended amortization period to plans subject to prior 
law funding rules. 
Sec. 303. Lookback for certain benefit restrictions. 
Sec. 304. Lookback for credit balance rule for plans maintained by charities. 
Subtitle B—Multiemployer Plans 
Sec. 311. Adjustments to funding standard account rules. 
TITLE IV—OFFSET PROVISIONS 
Subtitle A—Black Liquor 
Sec. 401. Exclusion of unprocessed fuels from the cellulosic biofuel producer cred-
it. 
Sec. 402. Prohibition on alternative fuel credit and alternative fuel mixture credit 
for black liquor. 
Subtitle B—Homebuyer Credit 
Sec. 411. Technical modifications to homebuyer credit. 
Subtitle C—Economic Substance 
Sec. 421. Codification of economic substance doctrine; penalties. 
Subtitle D—Additional Provisions 
Sec. 431. Revision to the Medicare Improvement Fund. 
TITLE V—SATELLITE TELEVISION EXTENSION 
Sec. 500. Short title. 
Subtitle A—Statutory Licenses 
Sec. 501. Reference. 
Sec. 502. Modifications to statutory license for satellite carriers. 
Sec. 503. Modifications to statutory license for satellite carriers in local markets. 
Sec. 504. Modifications to cable system secondary transmission rights under sec-
tion 111. 
Sec. 505. Certain waivers granted to providers of local-into-local service for all 
DMAs. 
Sec. 506. Copyright Office fees. 
Sec. 507. Termination of license. 
Sec. 508. Construction. 
Subtitle B—Communications Provisions 
Sec. 521. Reference. 
Sec. 522. Extension of authority.
† HR 4213 EAS 
Sec. 523. Significantly viewed stations. 
Sec. 524. Digital television transition conforming amendments. 
Sec. 525. Application pending completion of rulemakings. 
Sec. 526. Process for issuing qualified carrier certification. 
Sec. 527. Nondiscrimination in carriage of high definition digital signals of non-
commercial educational television stations. 
Sec. 528. Savings clause regarding definitions. 
Sec. 529. State public affairs broadcasts. 
Subtitle C—Reports and Savings Provision 
Sec. 531. Definition. 
Sec. 532. Report on market based alternatives to statutory licensing. 
Sec. 533. Report on communications implications of statutory licensing modifica-
tions. 
Sec. 534. Report on in-state broadcast programming. 
Sec. 535. Local network channel broadcast reports. 
Sec. 536. Savings provision regarding use of negotiated licenses. 
Sec. 537. Effective date; noninfringement of copyright. 
Subtitle D—Severability 
Sec. 541. Severability. 
TITLE VI—OTHER PROVISIONS 
Sec. 601. Increase in the Medicare physician payment update. 
Sec. 602. Election to temporarily utilize unused AMT credits determined by do-
mestic investment. 
Sec. 603. Information reporting for rental property expense payments. 
Sec. 604. Extension of low-income housing credit rules for buildings in GO zones. 
Sec. 605. Increase in information return penalties. 
Sec. 606. Tax-exempt bond financing. 
Sec. 607. Application of levy to payments to Federal vendors relating to property. 
Sec. 608. Election for refundable low-income housing credit for 2010. 
Sec. 609. Low-income housing grant election. 
Sec. 610. Rollovers from elective deferral plans to Roth designated accounts. 
Sec. 611. Modification of standards for windows, doors, and skylights with respect 
to the credit for nonbusiness energy property. 
Sec. 612. Participants in government section 457 plans allowed to treat elective 
deferrals as Roth contributions. 
Sec. 613. Extension of special allowance for certain property. 
Sec. 614. Application of bad checks penalty to electronic payments. 
Sec. 615. Grants for energy efficient appliances in lieu of tax credit. 
Sec. 616. Budgetary effects of legislation passed by the Senate. 
Sec. 617. Senate spending disclosure. 
Sec. 618. Allocation of geothermal receipts. 
Sec. 619. Qualifying timber contract options. 
Sec. 620. ARRA planning and reporting. 
Sec. 621. GAO study. 
Sec. 622. Extension and modification of section 45 credit for refined coal from 
steel industry fuel. 
Sec. 623. Modifications to mine rescue team training credit and election to ex-
pense advanced mine safety equipment. 
Sec. 624. Application of continuous levy to employment tax liability of certain 
Federal contractors.
† HR 4213 EAS 
TITLE VII—DETERMINATION OF BUDGETARY EFFECTS 
Sec. 701. Determination of budgetary effects. 
TITLE I—EXTENSION OF 
EXPIRING PROVISIONS 
Subtitle A—Energy 
SEC. 101. ALTERNATIVE MOTOR VEHICLE CREDIT FOR NEW 
QUALIFIED HYBRID MOTOR VEHICLES OTHER 
THAN PASSENGER AUTOMOBILES AND LIGHT 
TRUCKS. 
(a) IN GENERAL.—Paragraph (3) of section 30B(k) is 
amended by striking ‘‘December 31, 2009’’ and inserting 
‘‘December 31, 2010’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to property purchased after December 
31, 2009. 
SEC. 102. 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, 2010’’. 
(b) EXCISE TAX CREDITS AND OUTLAY PAYMENTS FOR 
BIODIESEL AND RENEWABLE DIESEL FUEL MIXTURES.— 
(1) Paragraph (6) of section 6426(c) is amended 
by striking ‘‘December 31, 2009’’ and inserting ‘‘De-
cember 31, 2010’’.
† HR 4213 EAS 
(2) Subparagraph (B) of section 6427(e)(6) is 
amended by striking ‘‘December 31, 2009’’ and insert-
ing ‘‘December 31, 2010’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to fuel sold or used after December 31, 
2009. 
SEC. 103. CREDIT FOR ELECTRICITY PRODUCED AT CER-
TAIN OPEN-LOOP BIOMASS FACILITIES. 
(a) IN GENERAL.—Clause (ii) of section 45(b)(4)(B) 
is amended by striking ‘‘5-year period’’ and inserting ‘‘6- 
year period’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to electricity produced and sold after 
December 31, 2009. 
SEC. 104. CREDIT FOR REFINED COAL FACILITIES. 
(a) IN GENERAL.—Subparagraphs (A) and (B) of sec-
tion 45(d)(8) are each amended by striking ‘‘January 1, 
2010’’ and inserting ‘‘January 1, 2011’’. 
(b) EFFECTIVE DATE.—The amendments made by this 
section shall apply to facilities placed in service after De-
cember 31, 2009.
† HR 4213 EAS 
SEC. 105. CREDIT FOR PRODUCTION OF LOW SULFUR DIE-
SEL FUEL. 
(a) APPLICABLE PERIOD.—Paragraph (4) of section 
45H(c) is amended by striking ‘‘December 31, 2009’’ and 
inserting ‘‘December 31, 2010’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall take effect as if included in section 339 of the 
American Jobs Creation Act of 2004. 
SEC. 106. CREDIT FOR PRODUCING FUEL FROM COKE OR 
COKE GAS. 
(a) IN GENERAL.—Paragraph (1) of section 45K(g) is 
amended by striking ‘‘January 1, 2010’’ and inserting 
‘‘January 1, 2011’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to facilities placed in service after De-
cember 31, 2009. 
SEC. 107. NEW ENERGY EFFICIENT HOME CREDIT. 
(a) IN GENERAL.—Subsection (g) of section 45L is 
amended by striking ‘‘December 31, 2009’’ and inserting 
‘‘December 31, 2010’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to homes acquired after December 31, 
2009.
† HR 4213 EAS 
SEC. 108. 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, 2010’’. 
(b) EFFECTIVE DATE.—The amendments made by this 
section shall apply to fuel sold or used after December 31, 
2009. 
SEC. 109. SPECIAL RULE FOR SALES OR DISPOSITIONS TO 
IMPLEMENT FERC OR STATE ELECTRIC RE-
STRUCTURING POLICY FOR QUALIFIED ELEC-
TRIC UTILITIES. 
(a) IN GENERAL.—Paragraph (3) of section 451(i) is 
amended by striking ‘‘January 1, 2010’’ and inserting 
‘‘January 1, 2011’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to transactions after December 31, 2009. 
SEC. 110. SUSPENSION OF LIMITATION ON PERCENTAGE 
DEPLETION FOR OIL AND GAS FROM MAR-
GINAL WELLS. 
(a) 
IN
GENERAL.—Clause 
(ii) 
of 
section 
613A(c)(6)(H) is amended by striking ‘‘January 1, 2010’’ 
and inserting ‘‘January 1, 2011’’.
† HR 4213 EAS 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2009. 
Subtitle B—Individual Tax Relief 
PART I—MISCELLANEOUS PROVISIONS 
SEC. 111. 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, or 2010’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2009. 
SEC. 112. ADDITIONAL STANDARD DEDUCTION FOR STATE 
AND LOCAL REAL PROPERTY TAXES. 
(a) IN
GENERAL.—Subparagraph (C) of section 
63(c)(1) is amended by striking ‘‘or 2009’’ and inserting 
‘‘2009, or 2010’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2009. 
SEC. 113. 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, 2011’’.
† HR 4213 EAS 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2009. 
SEC. 114. CONTRIBUTIONS OF CAPITAL GAIN REAL PROP-
ERTY MADE FOR CONSERVATION PURPOSES. 
(a) IN GENERAL.—Clause (vi) of section 170(b)(1)(E) 
is amended by striking ‘‘December 31, 2009’’ and inserting 
‘‘December 31, 2010’’. 
(b) CONTRIBUTIONS BY CERTAIN CORPORATE FARM-
ERS AND RANCHERS.—Clause (iii) of section 170(b)(2)(B) 
is amended by striking ‘‘December 31, 2009’’ and inserting 
‘‘December 31, 2010’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to contributions made in taxable years 
beginning after December 31, 2009. 
SEC. 115. ABOVE-THE-LINE DEDUCTION FOR QUALIFIED 
TUITION AND RELATED EXPENSES. 
(a) IN GENERAL.—Subsection (e) of section 222 is 
amended by striking ‘‘December 31, 2009’’ and inserting 
‘‘December 31, 2010’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2009.
† HR 4213 EAS 
SEC. 116. TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL RE-
TIREMENT PLANS FOR CHARITABLE PUR-
POSES. 
(a) IN
GENERAL.—Subparagraph (F) of section 
408(d)(8) is amended by striking ‘‘December 31, 2009’’ and 
inserting ‘‘December 31, 2010’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to distributions made in taxable years 
beginning after December 31, 2009. 
SEC. 117. 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, 2010’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to estates of decedents dying after De-
cember 31, 2009. 
PART II—LOW-INCOME HOUSING CREDITS 
SEC. 121. ELECTION FOR REFUNDABLE LOW-INCOME HOUS-
ING CREDIT FOR 2010. 
(a) IN GENERAL.—Section 42 is amended by redesig-
nating subsection (n) as subsection (o) and by inserting 
after subsection (m) the following new subsection: 
‘‘(n) ELECTION FOR REFUNDABLE CREDITS.—
† HR 4213 EAS 
‘‘(1) IN GENERAL.—The housing credit agency of 
each State shall be allowed a credit in an amount 
equal to such State’s 2010 low-income housing refund-
able credit election amount, which shall be payable by 
the Secretary as provided in paragraph (5). 
‘‘(2) 2010 LOW-INCOME HOUSING REFUNDABLE 
CREDIT
ELECTION
AMOUNT.—For purposes of this 
subsection, the term ‘2010 low-income housing refund-
able credit election amount’ means, with respect to 
any State, such amount as the State may elect which 
does not exceed 85 percent of the product of— 
‘‘(A) the sum of— 
‘‘(i) 100 percent of the State housing 
credit ceiling for 2010 which is attributable 
to amounts described in clauses (i) and (iii) 
of subsection (h)(3)(C), and 
‘‘(ii) 40 percent of the State housing 
credit ceiling for 2010 which is attributable 
to amounts described in clauses (ii) and 
(iv) of such subsection, multiplied by 
‘‘(B) 10. 
‘‘(3) COORDINATION
WITH
NON-REFUNDABLE 
CREDIT.—For purposes of this section, the amounts 
described in clauses (i) through (iv) of subsection 
(h)(3)(C) with respect to any State for 2010 shall
† HR 4213 EAS 
each be reduced by so much of such amount as is 
taken into account in determining the amount of the 
credit allowed with respect to such State under para-
graph (1). 
‘‘(4) SPECIAL
RULE
FOR
BASIS.—Basis of a 
qualified low-income building shall not be reduced by 
the amount of any payment made under this sub-
section. 
‘‘(5) PAYMENT
OF
CREDIT; USE
TO
FINANCE 
LOW-INCOME BUILDINGS.—The Secretary shall pay to 
the housing credit agency of each State an amount 
equal to the credit allowed under paragraph (1). 
Rules similar to the rules of subsections (c) and (d) 
of section 1602 of the American Recovery and Rein-
vestment Tax Act of 2009 shall apply with respect to 
any payment made under this paragraph, except that 
such subsection (d) shall be applied by substituting 
‘January 1, 2012’ for ‘January 1, 2011’.’’. 
(b) CONFORMING AMENDMENT.—Section 1324(b)(2) of 
title 31, United States Code, is amended by inserting 
‘‘42(n),’’ after ‘‘36A,’’.
† HR 4213 EAS 
Subtitle C—Business Tax Relief 
SEC. 131. RESEARCH CREDIT. 
(a) IN
GENERAL.—Subparagraph (B) of section 
41(h)(1) is amended by striking ‘‘December 31, 2009’’ and 
inserting ‘‘December 31, 2010’’. 
(b) CONFORMING AMENDMENT.—Subparagraph (D) of 
section 45C(b)(1) is amended by striking ‘‘December 31, 
2009’’ and inserting ‘‘December 31, 2010’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to amounts paid or incurred after De-
cember 31, 2009. 
SEC. 132. INDIAN EMPLOYMENT TAX CREDIT. 
(a) IN GENERAL.—Subsection (f) of section 45A is 
amended by striking ‘‘December 31, 2009’’ and inserting 
‘‘December 31, 2010’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2009. 
SEC. 133. NEW MARKETS TAX CREDIT. 
(a) IN
GENERAL.—Subparagraph (F) of section 
45D(f)(1) is amended by inserting ‘‘and 2010’’ after 
‘‘2009’’. 
(b) CONFORMING AMENDMENT.—Paragraph (3) of sec-
tion 45D(f) is amended by striking ‘‘2014’’ and inserting 
‘‘2015’’.
† HR 4213 EAS 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to calendar years beginning after 2009. 
SEC. 134. RAILROAD TRACK MAINTENANCE CREDIT. 
(a) IN GENERAL.—Subsection (f) of section 45G is 
amended by striking ‘‘January 1, 2010’’ and inserting 
‘‘January 1, 2011’’. 
(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. 135. MINE RESCUE TEAM TRAINING CREDIT. 
(a) IN GENERAL.—Subsection (e) of section 45N is 
amended by striking ‘‘December 31, 2009’’ and inserting 
‘‘December 31, 2010’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2009. 
SEC. 136. 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, 2010’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to payments made after December 31, 
2009.
† HR 4213 EAS 
SEC. 137. 5-YEAR DEPRECIATION FOR FARMING BUSINESS 
MACHINERY AND EQUIPMENT. 
(a) IN GENERAL.—Clause (vii) of section 168(e)(3)(B) 
is amended by striking ‘‘January 1, 2010’’ and inserting 
‘‘January 1, 2011’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to property placed in service after De-
cember 31, 2009. 
SEC. 138. 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, 2011’’. 
(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). 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to property placed in service after De-
cember 31, 2009.
† HR 4213 EAS 
SEC. 139. 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, 2010’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to property placed in service after De-
cember 31, 2009. 
SEC. 140. 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, 2010’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to property placed in service after De-
cember 31, 2009. 
SEC. 141. 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, 2010’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to contributions made after December 
31, 2009.
† HR 4213 EAS 
SEC. 142. 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, 2010’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to contributions made after December 
31, 2009. 
SEC. 143. 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, 2010’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to contributions made in taxable years 
beginning after December 31, 2009. 
SEC. 144. 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, 2010’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to property placed in service after De-
cember 31, 2009.
† HR 4213 EAS 
SEC. 145. 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, 2010’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to productions commencing after Decem-
ber 31, 2009. 
SEC. 146. EXPENSING OF ENVIRONMENTAL REMEDIATION 
COSTS. 
(a) IN GENERAL.—Subsection (h) of section 198 is 
amended by striking ‘‘December 31, 2009’’ and inserting 
‘‘December 31, 2010’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to expenditures paid or incurred after 
December 31, 2009. 
SEC. 147. 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 5 taxable years’’, and 
(2) by striking ‘‘January 1, 2010’’ and inserting 
‘‘January 1, 2011’’.
† HR 4213 EAS 
(b) CONFORMING AMENDMENTS.— 
(1) Subparagraph (I) of section 856(c)(2) is 
amended by striking ‘‘the first taxable year beginning 
after the date of the enactment of this subparagraph’’ 
and inserting ‘‘in a taxable year beginning on or be-
fore the termination date’’. 
(2) Clause (iii) of section 856(c)(5)(H) is 
amended by inserting ‘‘in taxable years beginning’’ 
after ‘‘dispositions’’. 
(3) Clause (v) of section 857(b)(6)(D) is amended 
by inserting ‘‘in a taxable year beginning’’ after 
‘‘sale’’. 
(4) Subparagraph (G) of section 857(b)(6) is 
amended by inserting ‘‘in a taxable year beginning’’ 
after ‘‘In the case of a sale’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to taxable years ending after May 22, 
2009. 
SEC. 151. TREATMENT OF CERTAIN DIVIDENDS AND ASSETS 
OF REGULATED INVESTMENT COMPANIES. 
(a) IN GENERAL.—Paragraphs (1)(C) and (2)(C) of 
section 871(k) are each amended by striking ‘‘December 31, 
2009’’ and inserting ‘‘December 31, 2010’’.
† HR 4213 EAS 
(b) EFFECTIVE DATE.—The amendments made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2009. 
SEC. 152. RIC QUALIFIED INVESTMENT ENTITY TREATMENT 
UNDER FIRPTA. 
(a) IN GENERAL.—Clause (ii) of section 897(h)(4)(A) 
is amended by striking ‘‘December 31, 2009’’ and inserting 
‘‘December 31, 2010’’. 
(b) EFFECTIVE DATE.— 
(1) IN GENERAL.—The amendment made by sub-
section (a) shall take effect on January 1, 2010. Not-
withstanding the preceding sentence, such amendment 
shall not apply with respect to the withholding re-
quirement under section 1445 of the Internal Revenue 
Code of 1986 for any payment made before the date 
of the enactment of this Act. 
(2) AMOUNTS WITHHELD ON OR BEFORE DATE 
OF ENACTMENT.—In the case of a regulated invest-
ment company— 
(A) which makes a distribution after De-
cember 31, 2009, and before the date of the enact-
ment of this Act, and 
(B) which would (but for the second sen-
tence of paragraph (1)) have been required to
† HR 4213 EAS 
withhold with respect to such distribution under 
section 1445 of such Code, 
such investment company shall not be liable to any 
person to whom such distribution was made for any 
amount so withheld and paid over to the Secretary of 
the Treasury. 
SEC. 153. EXCEPTIONS FOR ACTIVE FINANCING INCOME. 
(a) IN GENERAL.—Sections 953(e)(10) and 954(h)(9) 
are each amended by striking ‘‘January 1, 2010’’ and in-
serting ‘‘January 1, 2011’’. 
(b) CONFORMING AMENDMENT.—Section 953(e)(10) is 
amended by striking ‘‘December 31, 2009’’ and inserting 
‘‘December 31, 2010’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to taxable years of foreign corporations 
beginning after December 31, 2009, and to taxable years 
of United States shareholders with or within which any 
such taxable year of such foreign corporation ends. 
SEC. 154. LOOK-THRU TREATMENT OF PAYMENTS BETWEEN 
RELATED CONTROLLED FOREIGN CORPORA-
TIONS UNDER FOREIGN PERSONAL HOLDING 
COMPANY RULES. 
(a) IN
GENERAL.—Subparagraph (C) of section 
954(c)(6) is amended by striking ‘‘January 1, 2010’’ and 
inserting ‘‘January 1, 2011’’.
† HR 4213 EAS 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to taxable years of foreign corporations 
beginning after December 31, 2009, and to taxable years 
of United States shareholders with or within which any 
such taxable year of such foreign corporation ends. 
SEC. 155. REDUCTION IN CORPORATE RATE FOR QUALIFIED 
TIMBER GAIN. 
(a) IN GENERAL.—Paragraph (1) of section 1201(b) 
is amended by striking ‘‘ending’’ and all that follows 
through ‘‘such date’’. 
(b) CONFORMING AMENDMENT.—Paragraph (3) of sec-
tion 1201(b) is amended to read as follows: 
‘‘(3) APPLICATION OF SUBSECTION.—The quali-
fied timber gain for any taxable year shall not exceed 
the qualified timber gain which would be determined 
by not taking into account any portion of such tax-
able year after December 31, 2010.’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to taxable years ending after May 22, 
2009.
† HR 4213 EAS 
SEC. 156. BASIS ADJUSTMENT TO STOCK OF S CORPS MAK-
ING CHARITABLE CONTRIBUTIONS OF PROP-
ERTY. 
(a) IN GENERAL.—Paragraph (2) of section 1367(a) 
is amended by striking ‘‘December 31, 2009’’ and inserting 
‘‘December 31, 2010’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to contributions made in taxable years 
beginning after December 31, 2009. 
SEC. 157. EMPOWERMENT ZONE TAX INCENTIVES. 
(a) IN GENERAL.—Section 1391 is amended— 
(1) by striking ‘‘December 31, 2009’’ in sub-
section (d)(1)(A)(i) and inserting ‘‘December 31, 
2010’’, and 
(2) by striking the last sentence of subsection 
(h)(2). 
(b) INCREASED EXCLUSION OF GAIN ON STOCK OF EM-
POWERMENT ZONE BUSINESSES.—Subparagraph (C) of 
section 1202(a)(2) is amended— 
(1) by striking ‘‘December 31, 2014’’ and insert-
ing ‘‘December 31, 2015’’, and 
(2) by striking ‘‘2014’’ in the heading and insert-
ing ‘‘2015’’. 
(c) TREATMENT OF CERTAIN TERMINATION DATES 
SPECIFIED IN NOMINATIONS.—In the case of a designation 
of an empowerment zone the nomination for which included
† HR 4213 EAS 
a termination date which is contemporaneous with the date 
specified in subparagraph (A)(i) of section 1391(d)(1) of 
the Internal Revenue Code of 1986 (as in effect before the 
enactment of this Act), subparagraph (B) of such section 
shall not apply with respect to such designation unless, 
after the date of the enactment of this section, the entity 
which made such nomination reconfirms such termination 
date, or amends the nomination to provide for a new termi-
nation date, in such manner as the Secretary of the Treas-
ury (or the Secretary’s designee) may provide. 
(d) EFFECTIVE DATE.—The amendments made by this 
section shall apply to periods after December 31, 2009. 
SEC. 158. TAX INCENTIVES FOR INVESTMENT IN THE DIS-
TRICT OF COLUMBIA. 
(a) IN GENERAL.—Subsection (f) of section 1400 is 
amended by striking ‘‘December 31, 2009’’ each place it ap-
pears and inserting ‘‘December 31, 2010’’. 
(b) TAX-EXEMPT DC EMPOWERMENT ZONE BONDS.— 
Subsection (b) of section 1400A is amended by striking ‘‘De-
cember 31, 2009’’ and inserting ‘‘December 31, 2010’’. 
(c) ZERO-PERCENT CAPITAL GAINS RATE.— 
(1) ACQUISITION DATE.—Paragraphs (2)(A)(i), 
(3)(A), (4)(A)(i), and (4)(B)(i)(I) of section 1400B(b) 
are each amended by striking ‘‘January 1, 2010’’ and 
inserting ‘‘January 1, 2011’’.
† HR 4213 EAS 
(4) 
HOMEBUYER
CREDIT.—The 
amendment 
made by subsection (d) shall apply to homes pur-
chased after December 31, 2009. 
SEC. 159. RENEWAL COMMUNITY TAX INCENTIVES. 
(a) IN GENERAL.—Subsection (b) of section 1400E is 
amended— 
(1) by striking ‘‘December 31, 2009’’ in para-
graphs (1)(A) and (3) and inserting ‘‘December 31, 
2010’’, and 
(2) by striking ‘‘January 1, 2010’’ in paragraph 
(3) and inserting ‘‘January 1, 2011’’. 
(b) ZERO-PERCENT CAPITAL GAINS RATE.— 
(1) ACQUISITION DATE.—Paragraphs (2)(A)(i), 
(3)(A), (4)(A)(i), and (4)(B)(i) of section 1400F(b) 
are each amended by striking ‘‘January 1, 2010’’ and 
inserting ‘‘January 1, 2011’’. 
(2) LIMITATION ON PERIOD OF GAINS.—Para-
graph (2) of section 1400F(c) is amended— 
(A) by striking ‘‘December 31, 2014’’ and 
inserting ‘‘December 31, 2015’’, and 
(B) by striking ‘‘2014’’ in the heading and 
inserting ‘‘2015’’. 
(3) CLERICAL AMENDMENT.—Subsection (d) of 
section 1400F is amended by striking ‘‘and ‘December 
31, 2014’ for ‘December 31, 2014’ ’’.
† HR 4213 EAS 
(c) COMMERCIAL REVITALIZATION DEDUCTION.— 
(1) IN
GENERAL.—Subsection (g) of section 
1400I is amended by striking ‘‘December 31, 2009’’ 
and inserting ‘‘December 31, 2010’’. 
(2) CONFORMING
AMENDMENT.—Subparagraph 
(A) of section 1400I(d)(2) is amended by striking 
‘‘after 2001 and before 2010’’ and inserting ‘‘which 
begins after 2001 and before the date referred to in 
subsection (g)’’. 
(d) INCREASED EXPENSING UNDER SECTION 179.— 
Subparagraph (A) of section 1400J(b)(1) is amended by 
striking ‘‘January 1, 2010’’ and inserting ‘‘January 1, 
2011’’. 
(e) TREATMENT
OF CERTAIN TERMINATION DATES 
SPECIFIED IN NOMINATIONS.—In the case of a designation 
of a renewal community the nomination for which included 
a termination date which is contemporaneous with the date 
specified in subparagraph (A) of section 1400E(b)(1) of the 
Internal Revenue Code of 1986 (as in effect before the enact-
ment of this Act), subparagraph (B) of such section shall 
not apply with respect to such designation unless, after the 
date of the enactment of this section, the entity which made 
such nomination reconfirms such termination date, or 
amends the nomination to provide for a new termination
† HR 4213 EAS 
date, in such manner as the Secretary of the Treasury (or 
the Secretary’s designee) may provide. 
(f) EFFECTIVE DATES.— 
(1) IN GENERAL.—Except as otherwise provided 
in this subsection, the amendments made by this sec-
tion shall apply to periods after December 31, 2009. 
(2) ACQUISITIONS.—The amendments made by 
subsections (b)(1) and (d) shall apply to acquisitions 
after December 31, 2009. 
(3) COMMERCIAL REVITALIZATION DEDUCTION.— 
(A) IN
GENERAL.—The amendment made 
by subsection (c)(1) shall apply to buildings 
placed in service after December 31, 2009. 
(B) 
CONFORMING
AMENDMENT.—The 
amendment made by subsection (c)(2) shall 
apply to calendar years beginning after Decem-
ber 31, 2009. 
SEC. 160. TEMPORARY INCREASE IN LIMIT ON COVER OVER 
OF RUM EXCISE TAXES TO PUERTO RICO AND 
THE VIRGIN ISLANDS. 
(a) IN GENERAL.—Paragraph (1) of section 7652(f) is 
amended by striking ‘‘January 1, 2010’’ and inserting 
‘‘January 1, 2011’’.
† HR 4213 EAS 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to distilled spirits brought into the 
United States after December 31, 2009. 
SEC. 161. AMERICAN SAMOA ECONOMIC DEVELOPMENT 
CREDIT. 
(a) IN GENERAL.—Subsection (d) of section 119 of di-
vision A of the Tax Relief and Health Care Act of 2006 
is amended— 
(1) by striking ‘‘first 4 taxable years’’ and in-
serting ‘‘first 5 taxable years’’, and 
(2) by striking ‘‘January 1, 2010’’ and inserting 
‘‘January 1, 2011’’. 
(b) EFFECTIVE DATE.—The amendments made by this 
section shall apply to taxable years beginning after Decem-
ber 31, 2009. 
Subtitle D—Temporary Disaster 
Relief Provisions 
PART I—NATIONAL DISASTER RELIEF 
SEC. 171. WAIVER OF CERTAIN MORTGAGE REVENUE BOND 
REQUIREMENTS. 
(a) IN GENERAL.—Paragraph (11) of section 143(k) 
is amended by striking ‘‘January 1, 2010’’ and inserting 
‘‘January 1, 2011’’. 
(b) SPECIAL RULE FOR RESIDENCES DESTROYED IN 
FEDERALLY DECLARED DISASTERS.—Paragraph (13) of
† HR 4213 EAS 
section 143(k), as redesignated by subsection (c), is amended 
by striking ‘‘January 1, 2010’’ in subparagraphs (A)(i) and 
(B)(i) and inserting ‘‘January 1, 2011’’. 
(c) TECHNICAL AMENDMENT.—Subsection (k) of sec-
tion 143 is amended by redesignating the second paragraph 
(12) (relating to special rules for residences destroyed in 
federally declared disasters) as paragraph (13). 
(d) EFFECTIVE DATES.— 
(1) IN GENERAL.—Except as otherwise provided 
in this subsection, the amendment made by this sec-
tion shall apply to bonds issued after December 31, 
2009. 
(2) RESIDENCES DESTROYED IN FEDERALLY DE-
CLARED DISASTERS.—The amendments made by sub-
section (b) shall apply with respect to disasters occur-
ring after December 31, 2009. 
(3) TECHNICAL AMENDMENT.—The amendment 
made by subsection (c) shall take effect as if included 
in section 709 of the Tax Extenders and Alternative 
Minimum Tax Relief Act of 2008. 
SEC. 172. LOSSES ATTRIBUTABLE TO FEDERALLY DE-
CLARED DISASTERS. 
(a) 
IN
GENERAL.—Subclause 
(I) 
of 
section 
165(h)(3)(B)(i) is amended by striking ‘‘January 1, 2010’’ 
and inserting ‘‘January 1, 2011’’.
† HR 4213 EAS 
(b) $500 LIMITATION.—Paragraph (1) of section 
165(h) is amended by striking ‘‘December 31, 2009’’ and 
inserting ‘‘December 31, 2010’’. 
(c) EFFECTIVE DATE.— 
(1) IN GENERAL.—The amendment made by sub-
section (a) shall apply to federally declared disasters 
occurring after December 31, 2009. 
(2) $500 LIMITATION.—The amendment made by 
subsection (b) shall apply to taxable years beginning 
after December 31, 2009. 
SEC. 173. SPECIAL DEPRECIATION ALLOWANCE FOR QUALI-
FIED DISASTER PROPERTY. 
(a) 
IN
GENERAL.—Subclause 
(I) 
of 
section 
168(n)(2)(A)(ii) is amended by striking ‘‘January 1, 2010’’ 
and inserting ‘‘January 1, 2011’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to disasters occurring after December 31, 
2009. 
SEC. 174. NET OPERATING LOSSES ATTRIBUTABLE TO FED-
ERALLY DECLARED DISASTERS. 
(a) 
IN
GENERAL.—Subclause 
(I) 
of 
section 
172(j)(1)(A)(i) is amended by striking ‘‘January 1, 2010’’ 
and inserting ‘‘January 1, 2011’’.
† HR 4213 EAS 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to bonds issued after December 31, 2009. 
Subpart B—GO Zone 
SEC. 183. SPECIAL DEPRECIATION ALLOWANCE. 
(a) 
IN
GENERAL.—Paragraph 
(6) 
of 
section 
1400N(d)(6) is amended by striking subparagraph (D). 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to property placed in service after De-
cember 31, 2009. 
SEC. 184. INCREASE IN REHABILITATION CREDIT. 
(a) IN GENERAL.—Subsection (h) of section 1400N is 
amended by striking ‘‘December 31, 2009’’ and inserting 
‘‘December 31, 2010’’. 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to amounts paid or incurred after De-
cember 31, 2009. 
SEC. 185. WORK OPPORTUNITY TAX CREDIT WITH RESPECT 
TO 
CERTAIN 
INDIVIDUALS 
AFFECTED 
BY 
HURRICANE KATRINA FOR EMPLOYERS IN-
SIDE DISASTER AREAS. 
(a) IN GENERAL.—Paragraph (1) of section 201(b) of 
the Katrina Emergency Tax Relief Act of 2005 is amended 
by striking ‘‘4-year’’ and inserting ‘‘5-year’’.
† HR 4213 EAS 
(b) EFFECTIVE DATE.—The amendment made by sub-
section (a) shall apply to individuals hired after August 
27, 2009. 
Subpart C—Midwestern Disaster Areas 
SEC. 191. SPECIAL RULES FOR USE OF RETIREMENT FUNDS. 
(a) IN GENERAL.—Section 702(d)(10) of the Heart-
land Disaster Tax Relief Act of 2008 (Public Law 110–343; 
122 Stat. 3918) is amended— 
(1) by striking ‘‘January 1, 2010’’ both places it 
appears and inserting ‘‘January 1, 2011’’, and 
(2) by striking ‘‘December 31, 2009’’ both places 
it appears and inserting ‘‘December 31, 2010’’. 
(b) EFFECTIVE DATE.—The amendments made by this 
section shall take effect as if included in section 702(d)(10) 
of the Heartland Disaster Tax Relief Act of 2008. 
SEC. 192. EXCLUSION OF CANCELLATION OF MORTGAGE IN-
DEBTEDNESS. 
(a) IN GENERAL.—Section 702(e)(4)(C) of the Heart-
land Disaster Tax Relief Act of 2008 (Public Law 110–343; 
122 Stat. 3918) is amended by striking ‘‘January 1, 2010’’ 
and inserting ‘‘January 1, 2011’’. 
(b) EFFECTIVE DATE.—The amendments made by this 
section shall apply to discharges of indebtedness after De-
cember 31, 2009.
† HR 4213 EAS 
TITLE 
II—UNEMPLOYMENT 
IN-
SURANCE, 
HEALTH, 
AND 
OTHER PROVISIONS 
Subtitle A—Unemployment 
Insurance 
SEC. 201. EXTENSION OF UNEMPLOYMENT INSURANCE 
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— 
(A) by striking ‘‘April 5, 2010’’ each place it ap-
pears and inserting ‘‘December 31, 2010’’; 
(B) in the heading for subsection (b)(2), by strik-
ing ‘‘APRIL 5, 2010’’ and inserting ‘‘DECEMBER 31, 
2010’’; and 
(C) in subsection (b)(3), by striking ‘‘September 
4, 2010’’ and inserting ‘‘May 31, 2011’’. 
(2) Section 2002(e) 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. 438), is 
amended— 
(A) in paragraph (1)(B), by striking ‘‘April 5, 
2010’’ and inserting ‘‘December 31, 2010’’;
† HR 4213 EAS 
(B) in the heading for paragraph (2), by strik-
ing ‘‘APRIL 5, 2010’’ and inserting ‘‘DECEMBER 31, 
2010’’; and 
(C) in paragraph (3), by striking ‘‘October 5, 
2010’’ and inserting ‘‘June 30, 2011’’. 
(3) 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 ‘‘April 5, 2010’’ each place it ap-
pears and inserting ‘‘January 1, 2011’’; and 
(B) in subsection (c), by striking ‘‘September 4, 
2010’’ and inserting ‘‘June 1, 2011’’. 
(4) 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 ‘‘September 4, 2010’’ and in-
serting ‘‘May 31, 2011’’. 
(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 (C), by striking ‘‘and’’ at 
the end; and 
(2) by inserting after subparagraph (D) the fol-
lowing new subparagraph:
† HR 4213 EAS 
‘‘(E) the amendments made by section 
201(a)(1) of the American Workers, State, and 
Business Relief Act of 2010; and’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall take effect as if included in the enactment of 
the Temporary Extension Act of 2010. 
Subtitle B—Health Provisions 
SEC. 211. EXTENSION AND IMPROVEMENT OF PREMIUM AS-
SISTANCE FOR COBRA BENEFITS. 
(a) EXTENSION OF ELIGIBILITY PERIOD.—Subsection 
(a)(3)(A) of section 3001 of division B of the American Re-
covery and Reinvestment Act of 2009 (Public Law 111–5), 
as amended by section 3 of the Temporary Extension Act 
of 2010, is amended by striking ‘‘March 31, 2010’’ and in-
serting ‘‘December 31, 2010’’. 
(b) RULES RELATING
TO 2010 EXTENSION.—Sub-
section (a) of section 3001 of division B of the American 
Recovery and Reinvestment Act of 2009 (Public Law 111– 
5), as amended by subsection (b)(1)(C), is further amended 
by adding at the end the following: 
‘‘(18) RULES RELATED TO 2010 EXTENSION.— 
‘‘(A) ELECTION TO PAY PREMIUMS RETRO-
ACTIVELY AND MAINTAIN COBRA COVERAGE.—In 
the case of any premium for a period of coverage 
during an assistance eligible individual’s 2010
† HR 4213 EAS 
transition period, such individual shall be treat-
ed for purposes of any COBRA continuation 
provision as having timely paid the amount of 
such premium if— 
‘‘(i) such individual’s qualifying event 
was on or after April 1, 2010 and prior to 
the date of enactment of this paragraph, 
and 
‘‘(ii) such individual pays, by the lat-
est of 60 days after the date of the enact-
ment of this paragraph, 30 days after the 
date of provision of the notification required 
under paragraph (16)(D)(ii) (as applied by 
subparagraph (D) of this paragraph), or the 
period 
described 
in 
section 
4980B(f)(2)(B)(iii) of the Internal Revenue 
Code of 1986, the amount of such premium, 
after the application of paragraph (1)(A). 
‘‘(B) REFUNDS AND CREDITS FOR RETRO-
ACTIVE PREMIUM ASSISTANCE ELIGIBILITY.—In 
the case of an assistance eligible individual who 
pays, with respect to any period of COBRA con-
tinuation coverage during such individual’s 2010 
transition period, the premium amount for such 
coverage without regard to paragraph (1)(A),
† HR 4213 EAS 
rules similar to the rules of paragraph (12)(E) 
shall apply. 
‘‘(C) 2010 TRANSITION PERIOD.— 
‘‘(i) IN
GENERAL.—For purposes of 
this paragraph, the term ‘transition period’ 
means, with respect to any assistance eligi-
ble individual, any period of coverage if— 
‘‘(I) such assistance eligible indi-
vidual experienced an involuntary ter-
mination that was a qualifying event 
prior to the date of enactment of the 
American Workers, State, and Business 
Relief Act of 2010, and 
‘‘(II) paragraph (1)(A) applies to 
such period by reason of the amend-
ments made by section 211 of the 
American Workers, State, and Business 
Relief Act of 2010. 
‘‘(ii) 
CONSTRUCTION.—Any 
period 
during the period described in subclauses 
(I) and (II) of clause (i) for which the ap-
plicable premium has been paid pursuant 
to subparagraph (A) shall be treated as a 
period of coverage referred to in such para-
graph, irrespective of any failure to timely
† HR 4213 EAS 
pay the applicable premium (other than 
pursuant to subparagraph (A)) for such pe-
riod. 
‘‘(D) NOTIFICATION.—Notification provi-
sions similar to the provisions of paragraph 
(16)(E) shall apply for purposes of this para-
graph.’’. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall take effect as if included in the provisions of 
section 3001 of division B of the American Recovery and 
Reinvestment Act of 2009. 
SEC. 212. EXTENSION OF THERAPY CAPS EXCEPTIONS 
PROCESS. 
Section 1833(g)(5) of the Social Security Act (42 
U.S.C. 1395l(g)(5)) is amended by striking ‘‘March 31, 
2010’’ and inserting ‘‘December 31, 2010’’. 
SEC. 213. TREATMENT OF PHARMACIES UNDER DURABLE 
MEDICAL EQUIPMENT ACCREDITATION RE-
QUIREMENTS. 
(a) IN GENERAL.—Section 1834(a)(20) of the Social 
Security Act (42 U.S.C. 1395m(a)(20)) is amended— 
(1) in subparagraph (F)— 
(A) in clause (i)— 
(i) by striking ‘‘clause (ii)’’ and insert-
ing ‘‘clauses (ii) and (iii)’’;
† HR 4213 EAS 
(ii) by striking ‘‘January 1, 2010’’ 
and inserting ‘‘January 1, 2011’’; and 
(iii) by striking ‘‘and’’ at the end; 
(B) in clause (ii)(II), by striking the period 
at the end and inserting ‘‘; and’’; 
(C) by inserting after clause (ii)(II) the fol-
lowing new clause: 
‘‘(iii)(I) subject to subclause (II), with 
respect to items and services furnished on or 
after January 1, 2011, the accreditation re-
quirement of clause (i) shall not apply to a 
pharmacy described in subparagraph (G); 
and 
‘‘(II) effective with respect to items and 
services furnished on or after the date of the 
enactment of this subparagraph, the Sec-
retary may apply to pharmacies quality 
standards and an accreditation requirement 
established by the Secretary that are an al-
ternative to the quality standards and ac-
creditation requirement otherwise applicable 
under this paragraph if the Secretary deter-
mines such alternative quality standards 
and accreditation requirement are appro-
priate for pharmacies.’’; and
† HR 4213 EAS 
(D) by adding at the end the following flush 
sentence: 
‘‘If determined appropriate by the Secretary, 
any alternative quality standards and accredita-
tion 
requirement 
established 
under 
clause 
(iii)(II) may differ for categories of pharmacies 
established by the Secretary (such as pharmacies 
described in subparagraph (G)).’’; and 
(2) by adding at the end the following new sub-
paragraph: 
‘‘(G) PHARMACY DESCRIBED.—A pharmacy 
described in this subparagraph is a pharmacy 
that meets each of the following criteria: 
‘‘(i) The total billings by the pharmacy 
for such items and services under this title 
are less than 5 percent of total pharmacy 
sales for a previous period (of not less than 
24 months) specified by the Secretary. 
‘‘(ii) The pharmacy has been enrolled 
under section 1866(j) as a supplier of dura-
ble 
medical 
equipment, 
prosthetics, 
orthotics, and supplies, has been issued 
(which may include the renewal of) a pro-
vider number for at least 2 years, and for 
which a final adverse action (as defined in
† HR 4213 EAS 
section 424.57(a) of title 42, Code of Federal 
Regulations) has not been imposed in the 
past 2 years. 
‘‘(iii) The pharmacy submits to the 
Secretary an attestation, in a form and 
manner, and at a time, specified by the 
Secretary, that the pharmacy meets the cri-
teria described in clauses (i) and (ii). 
‘‘(iv) The pharmacy agrees to submit 
materials as requested by the Secretary, or 
during the course of an audit conducted on 
a random sample of pharmacies selected an-
nually, to verify that the pharmacy meets 
the criteria described in clauses (i) and (ii). 
Materials submitted under the preceding 
sentence shall include a certification by an 
independent accountant on behalf of the 
pharmacy or the submission of tax returns 
filed by the pharmacy during the relevant 
periods, as requested by the Secretary.’’. 
(b) 
CONFORMING
AMENDMENTS.—Section 
1834(a)(20)(E) of the Social Security Act (42 U.S.C. 
1395m(a)(20)(E)) is amended—
† HR 4213 EAS 
(1) in the first sentence, by striking ‘‘The’’ and 
inserting ‘‘Except as provided in the third sentence, 
the’’; and 
(2) by adding at the end the following new sen-
tences: ‘‘Notwithstanding the preceding sentences, any 
alternative quality standards and accreditation re-
quirement established under subparagraph (F)(iii)(II) 
shall be established through notice and comment rule-
making. The Secretary may implement by program 
instruction or otherwise subparagraph (G) after con-
sultation with representatives of relevant parties. The 
specifications developed by the Secretary in order to 
implement subparagraph (G) shall be posted on the 
Internet website of the Centers for Medicare & Med-
icaid Services.’’. 
(c) ADMINISTRATION.—Chapter 35 of title 44, United 
States Code, shall not apply to this section. 
(d) RULE OF CONSTRUCTION.—Nothing in the provi-
sions of, or amendments made by, this section shall be con-
strued as affecting the application of an accreditation re-
quirement for pharmacies to qualify for bidding in a com-
petitive acquisition area under section 1847 of the Social 
Security Act (42 U.S.C. 1395w–3). 
(e) WAIVER OF 1-YEAR REENROLLMENT BAR.—In the 
case of a pharmacy described in subparagraph (G) of sec-
† HR 4213 EAS 
tion 1834(a)(20) of the Social Security Act, as added by 
subsection (a), whose billing privileges were revoked prior 
to January 1, 2011, by reason of noncompliance with sub-
paragraph (F)(i) of such section, the Secretary of Health 
and Human Services shall waive any reenrollment bar im-
posed pursuant to section 424.535(d) of title 42, Code of 
Federal Regulations (as in effect on the date of the enact-
ment of this Act) for such pharmacy to reapply for such 
privileges. 
SEC. 214. ENHANCED PAYMENT FOR MENTAL HEALTH 
SERVICES. 
Section 138(a)(1) of the Medicare Improvements for 
Patients and Providers Act of 2008 (Public Law 110–275) 
is amended by striking ‘‘December 31, 2009’’ and inserting 
‘‘December 31, 2010’’. 
SEC. 215. EXTENSION OF AMBULANCE ADD-ONS. 
(a) IN GENERAL.—Section 1834(l)(13) of the Social 
Security Act (42 U.S.C. 1395m(l)(13)) is amended— 
(1) in subparagraph (A)— 
(A) in the matter preceding clause (i), by 
striking ‘‘before January 1, 2010’’ and inserting 
‘‘before January 1, 2011’’; and 
(B) in each of clauses (i) and (ii), by strik-
ing ‘‘before January 1, 2010’’ and inserting ‘‘be-
fore January 1, 2011’’.
† HR 4213 EAS 
(b) 
AIR
AMBULANCE
IMPROVEMENTS.—Section 
146(b)(1) of the Medicare Improvements for Patients and 
Providers Act of 2008 (Public Law 110–275) is amended 
by striking ‘‘ending on December 31, 2009’’ and inserting 
‘‘ending on December 31, 2010’’. 
(c) 
SUPER
RURAL
AMBULANCE.—Section 
1834(l)(12)(A) of the Social Security Act (42 U.S.C. 
1395m(l)(12)(A)) is amended— 
(1) in the first sentence, by striking ‘‘2010’’ and 
inserting ‘‘2011’’; and 
(2) by adding at the end the following new sen-
tence: ‘‘For purposes of applying this subparagraph 
for ground ambulance services furnished on or after 
January 1, 2010, and before January 1, 2011, the 
Secretary shall use the percent increase that was ap-
plicable under this subparagraph to ground ambu-
lance services furnished during 2009.’’. 
SEC. 216. EXTENSION OF GEOGRAPHIC FLOOR FOR WORK. 
Section 1848(e)(1)(E) of the Social Security Act (42 
U.S.C. 1395w–4(e)(1)(E)) is amended by striking ‘‘before 
January 1, 2010’’ and inserting ‘‘before January 1, 2011’’.
† HR 4213 EAS 
SEC. 217. EXTENSION OF PAYMENT FOR TECHNICAL COM-
PONENT OF CERTAIN PHYSICIAN PATHOLOGY 
SERVICES. 
Section 542(c) of the Medicare, Medicaid, and SCHIP 
Benefits Improvement and Protection Act of 2000 (as en-
acted into law by section 1(a)(6) of Public Law 106–554), 
as amended by section 732 of the Medicare Prescription 
Drug, Improvement, and Modernization Act of 2003 (42 
U.S.C. 1395w–4 note), section 104 of division B of the Tax 
Relief and Health Care Act of 2006 (42 U.S.C. 1395w–4 
note), section 104 of the Medicare, Medicaid, and SCHIP 
Extension Act of 2007 (Public Law 110–173), and section 
136 of the Medicare Improvements for Patients and Pro-
viders Act of 2008 (Public Law 110–275), is amended by 
striking ‘‘and 2009’’ and inserting ‘‘2009, and 2010’’. 
SEC. 218. EXTENSION OF OUTPATIENT HOLD HARMLESS 
PROVISION. 
(a) IN GENERAL.—Section 1833(t)(7)(D)(i) of the So-
cial Security Act (42 U.S.C. 1395l(t)(7)(D)(i)) is amend-
ed— 
(1) in subclause (II)— 
(A) in the first sentence, by striking 
‘‘2010’’and inserting ‘‘2011’’; and 
(B) in the second sentence, by striking ‘‘or 
2009’’ and inserting ‘‘, 2009, or 2010’’; and
† HR 4213 EAS 
(2) in subclause (III), by striking ‘‘January 1, 
2010’’ and inserting ‘‘January 1, 2011’’. 
(b) PERMITTING ALL SOLE COMMUNITY HOSPITALS 
TO
BE
ELIGIBLE
FOR
HOLD
HARMLESS.—Section 
1833(t)(7)(D)(i)(III) of the Social Security Act (42 U.S.C. 
1395l(t)(7)(D)(i)(III)) is amended by adding at the end the 
following new sentence: ‘‘In the case of covered OPD services 
furnished on or after January 1, 2010, and before January 
1, 2011, the preceding sentence shall be applied without re-
gard to the 100-bed limitation.’’. 
SEC. 219. EHR CLARIFICATION. 
(a) QUALIFICATION FOR CLINIC-BASED PHYSICIANS.— 
(1) MEDICARE.—Section 1848(o)(1)(C)(ii) of the 
Social Security Act (42 U.S.C. 1395w–4(o)(1)(C)(ii)) 
is amended by striking ‘‘setting (whether inpatient or 
outpatient)’’ and inserting ‘‘inpatient or emergency 
room setting’’. 
(2) MEDICAID.—Section 1903(t)(3)(D) of the So-
cial Security Act (42 U.S.C. 1396b(t)(3)(D)) is 
amended by striking ‘‘setting (whether inpatient or 
outpatient)’’ and inserting ‘‘inpatient or emergency 
room setting’’. 
(b) EFFECTIVE DATE.—The amendments made by sub-
section (a) shall be effective as if included in the enactment
† HR 4213 EAS 
of the HITECH Act (included in the American Recovery 
and Reinvestment Act of 2009 (Public Law 111–5)). 
(c) IMPLEMENTATION.—Notwithstanding any other 
provision of law, the Secretary may implement the amend-
ments made by this section by program instruction or other-
wise. 
SEC. 220. EXTENSION OF REIMBURSEMENT FOR ALL MEDI-
CARE PART B SERVICES FURNISHED BY CER-
TAIN INDIAN HOSPITALS AND CLINICS. 
Section 1880(e)(1)(A) of the Social Security Act (42 
U.S.C. 1395qq(e)(1)(A)) is amended by striking ‘‘5-year pe-
riod’’ and inserting ‘‘6-year period’’. 
SEC. 221. EXTENSION OF CERTAIN PAYMENT RULES FOR 
LONG-TERM CARE HOSPITAL SERVICES AND 
OF MORATORIUM ON THE ESTABLISHMENT 
OF CERTAIN HOSPITALS AND FACILITIES. 
(a) EXTENSION OF CERTAIN PAYMENT RULES.—Sec-
tion 114(c) of the Medicare, Medicaid, and SCHIP Exten-
sion Act of 2007 (42 U.S.C. 1395ww note), as amended by 
section 4302(a) of the American Recovery and Reinvestment 
Act (Public Law 111–5), is amended by striking ‘‘3-year 
period’’ each place it appears and inserting ‘‘4-year pe-
riod’’. 
(b) EXTENSION OF MORATORIUM.—Section 114(d)(1) 
of such Act (42 U.S.C. 1395ww note), as amended by section
† HR 4213 EAS 
4302(b) of the American Recovery and Reinvestment Act 
(Public Law 111–5), in the matter preceding subparagraph 
(A), is amended by striking ‘‘3-year period’’ and inserting 
‘‘4-year period’’. 
SEC. 222. EXTENSION OF THE MEDICARE RURAL HOSPITAL 
FLEXIBILITY PROGRAM. 
Section 1820(j) of the Social Security Act (42 U.S.C. 
1395i–4(j)) is amended— 
(1) by striking ‘‘2010, and for’’ and inserting 
‘‘2010, for’’; and 
(2) by inserting ‘‘and for making grants to all 
States under subsection (g), such sums as may be nec-
essary in fiscal year 2011, to remain available until 
expended’’ before the period at the end. 
SEC. 223. EXTENSION OF SECTION 508 HOSPITAL RECLASSI-
FICATIONS. 
(a) IN GENERAL.—Subsection (a) of section 106 of di-
vision B of the Tax Relief and Health Care Act of 2006 
(42 U.S.C. 1395 note), as amended by section 117 of the 
Medicare, Medicaid, and SCHIP Extension Act of 2007 
(Public Law 110–173) and section 124 of the Medicare Im-
provements for Patients and Providers Act of 2008 (Public 
Law 110–275), is amended by striking ‘‘September 30, 
2009’’ and inserting ‘‘September 30, 2010’’.
† HR 4213 EAS 
(b) SPECIAL RULE FOR FISCAL YEAR 2010.—For pur-
poses of implementation of the amendment made by sub-
section (a), including (notwithstanding paragraph (3) of 
section 117(a) of the Medicare, Medicaid, and SCHIP Ex-
tension Act of 2007 (Public Law 110–173), as amended by 
section 124(b) of the Medicare Improvements for Patients 
and Providers Act of 2008 (Public Law 110–275)) for pur-
poses of the implementation of paragraph (2) of such section 
117(a), during fiscal year 2010, the Secretary of Health 
and Human Services (in this subsection referred to as the 
‘‘Secretary’’) shall use the hospital wage index that was pro-
mulgated by the Secretary in the Federal Register on Au-
gust 27, 2009 (74 Fed. Reg. 43754), and any subsequent 
corrections. 
SEC. 224. TECHNICAL CORRECTION RELATED TO CRITICAL 
ACCESS HOSPITAL SERVICES. 
(a) IN GENERAL.—Subsections (g)(2)(A) and (l)(8) of 
section 1834 of the Social Security Act (42 U.S.C. 1395m) 
are each amended by inserting ‘‘101 percent of’’ before ‘‘the 
reasonable costs’’. 
(b) EFFECTIVE DATE.—The amendments made by sub-
section (a) shall take effect as if included in the enactment 
of section 405(a) of the Medicare Prescription Drug, Im-
provement, and Modernization Act of 2003 (Public Law 
108–173; 117 Stat. 2266).
† HR 4213 EAS 
SEC. 225. EXTENSION FOR SPECIALIZED MA PLANS FOR 
SPECIAL NEEDS INDIVIDUALS. 
(a) IN GENERAL.—Section 1859(f)(1) of the Social Se-
curity Act (42 U.S.C. 1395w–28(f)(1)) is amended by strik-
ing ‘‘2011’’ and inserting ‘‘2012’’. 
(b) TEMPORARY EXTENSION OF AUTHORITY TO OPER-
ATE BUT NO SERVICE AREA EXPANSION FOR DUAL SPE-
CIAL NEEDS PLANS THAT DO NOT MEET CERTAIN RE-
QUIREMENTS.—Section 164(c)(2) of the Medicare Improve-
ments for Patients and Providers Act of 2008 (Public Law 
110–275) is amended by striking ‘‘December 31, 2010’’ and 
inserting ‘‘December 31, 2011’’. 
SEC. 226. EXTENSION OF REASONABLE COST CONTRACTS. 
Section 1876(h)(5)(C)(ii) of the Social Security Act 
(42 U.S.C. 1395mm(h)(5)(C)(ii)) is amended, in the matter 
preceding subclause (I), by striking ‘‘January 1, 2010’’ and 
inserting ‘‘January 1, 2011’’. 
SEC. 227. EXTENSION OF PARTICULAR WAIVER POLICY FOR 
EMPLOYER GROUP PLANS. 
For plan year 2011 and subsequent plan years, to the 
extent that the Secretary of Health and Human Services 
is applying the 2008 service area extension waiver policy 
(as modified in the April 11, 2008, Centers for Medicare 
& Medicaid Services’ memorandum with the subject ‘‘2009 
Employer Group Waiver-Modification of the 2008 Service 
Area Extension Waiver Granted to Certain MA Local Co-
† HR 4213 EAS 
ordinated Care Plans’’) to Medicare Advantage coordinated 
care plans, the Secretary shall extend the application of 
such waiver policy to employers who contract directly with 
the Secretary as a Medicare Advantage private fee-for-serv-
ice plan under section 1857(i)(2) of the Social Security Act 
(42 U.S.C. 1395w–27(i)(2)) and that had enrollment as of 
January 1, 2010. 
SEC. 228. EXTENSION OF CONTINUING CARE RETIREMENT 
COMMUNITY PROGRAM. 
Notwithstanding any other provision of law, the Sec-
retary of Health and Human Services shall continue to con-
duct the Erickson Advantage Continuing Care Retirement 
Community (CCRC) program under part C of title XVIII 
of the Social Security Act through December 31, 2011. 
SEC. 229. FUNDING OUTREACH AND ASSISTANCE FOR LOW- 
INCOME PROGRAMS. 
(a) ADDITIONAL FUNDING FOR STATE HEALTH INSUR-
ANCE PROGRAMS.—Subsection (a)(1)(B) of section 119 of 
the Medicare Improvements for Patients and Providers Act 
of 2008 (42 U.S.C. 1395b–3 note) is amended by striking 
‘‘(42 U.S.C. 1395w–23(f))’’ and all that follows through the 
period at the end and inserting ‘‘(42 U.S.C. 1395w–23(f)), 
to the Centers for Medicare & Medicaid Services Program 
Management Account—
† HR 4213 EAS 
‘‘(i) for fiscal year 2009, of $7,500,000; 
and 
‘‘(ii) 
for 
fiscal 
year 
2010, 
of 
$6,000,000. 
Amounts appropriated under this subparagraph 
shall remain available until expended.’’. 
(b) ADDITIONAL FUNDING FOR AREA AGENCIES ON 
AGING.—Subsection (b)(1)(B) of such section 119 is amend-
ed by striking ‘‘(42 U.S.C. 1395w–23(f))’’ and all that fol-
lows through the period at the end and inserting ‘‘(42 
U.S.C. 1395w–23(f)), to the Administration on Aging— 
‘‘(i) for fiscal year 2009, of $7,500,000; 
and 
‘‘(ii) 
for 
fiscal 
year 
2010, 
of 
$6,000,000. 
Amounts appropriated under this subparagraph 
shall remain available until expended.’’. 
(c) ADDITIONAL FUNDING FOR AGING AND DISABILITY 
RESOURCE CENTERS.—Subsection (c)(1)(B) of such section 
119 is amended by striking ‘‘(42 U.S.C. 1395w–23(f))’’ and 
all that follows through the period at the end and inserting 
‘‘(42 U.S.C. 1395w–23(f)), to the Administration on 
Aging— 
‘‘(i) for fiscal year 2009, of $5,000,000; 
and
† HR 4213 EAS 
‘‘(ii) 
for 
fiscal 
year 
2010, 
of 
$6,000,000. 
Amounts appropriated under this subparagraph 
shall remain available until expended.’’. 
(d) ADDITIONAL FUNDING FOR CONTRACT WITH THE 
NATIONAL CENTER FOR BENEFITS AND OUTREACH EN-
ROLLMENT.—Subsection (d)(2) of such section 119 is 
amended by striking ‘‘(42 U.S.C. 1395w–23(f))’’ and all 
that follows through the period at the end and inserting 
‘‘(42 U.S.C. 1395w–23(f)), to the Administration on 
Aging— 
‘‘(i) for fiscal year 2009, of $5,000,000; 
and 
‘‘(ii) 
for 
fiscal 
year 
2010, 
of 
$2,000,000. 
Amounts appropriated under this subparagraph 
shall remain available until expended.’’. 
SEC. 230. FAMILY-TO-FAMILY HEALTH INFORMATION CEN-
TERS. 
Section 501(c)(1)(A)(iii) of the Social Security Act (42 
U.S.C. 701(c)(1)(A)(iii)) is amended by striking ‘‘fiscal 
year 2009’’ and inserting ‘‘each of fiscal years 2009 through 
2011’’.
† HR 4213 EAS 
SEC. 231. IMPLEMENTATION FUNDING. 
For purposes of carrying out the provisions of, and 
amendments made by, this Act that relate to titles XVIII 
and XIX of the Social Security Act, there are appropriated 
to the Secretary of Health and Human Services for the Cen-
ters for Medicare & Medicaid Services Program Manage-
ment Account, from amounts in the general fund of the 
Treasury 
not 
otherwise 
appropriated, 
$100,000,000. 
Amounts appropriated under the preceding sentence shall 
remain available until expended. 
SEC. 232. EXTENSION OF ARRA INCREASE IN FMAP. 
Section 5001 of the American Recovery and Reinvest-
ment Act of 2009 (Public Law 111–5) is amended— 
(1) in subsection (a)(3), by striking ‘‘first cal-
endar quarter’’ and inserting ‘‘first 3 calendar quar-
ters’’; 
(2) in subsection (c)— 
(A) in paragraph (2)(B), by striking ‘‘July 
1, 2010’’ and inserting ‘‘January 1, 2011’’; 
(B) in paragraph (3)(B)(i), by striking 
‘‘July 1, 2010’’ each place it appears and insert-
ing ‘‘January 1, 2011’’; and 
(C) in paragraph (4)(C)(ii), by striking 
‘‘the 3-consecutive-month period beginning with 
January 2010’’ and inserting ‘‘any 3-consecu-
† HR 4213 EAS 
tive-month period that begins after December 
2009 and ends before January 2011’’; 
(3) in subsection (g)— 
(A) in paragraph (1), by striking ‘‘Sep-
tember 30, 2011’’ and inserting ‘‘March 31, 
2012’’; 
(B) in paragraph (2)— 
(i) by inserting ‘‘of such Act’’ after 
‘‘1923’’; and 
(ii) by adding at the end the following 
new sentence: ‘‘Voluntary contributions by a 
political subdivision to the non-Federal 
share of expenditures under the State Med-
icaid plan or to the non-Federal share of 
payments under section 1923 of the Social 
Security Act shall not be considered to be 
required contributions for purposes of this 
section.’’; and 
(C) by adding at the end the following: 
‘‘(3) CERTIFICATION BY CHIEF EXECUTIVE OFFI-
CER.—No additional Federal funds shall be paid to a 
State as a result of this section with respect to a cal-
endar quarter occurring during the period beginning 
on January 1, 2011, and ending on June 30, 2011, 
unless, not later than 45 days after the date of enact-
† HR 4213 EAS 
ment of this paragraph, the chief executive officer of 
the State certifies that the State will request and use 
such additional Federal funds.’’; and 
(4) in subsection (h)(3), by striking ‘‘December 
31, 2010’’ and inserting ‘‘June 30, 2011’’. 
SEC. 233. EXTENSION OF GAINSHARING DEMONSTRATION. 
(a) IN GENERAL.—Subsection (d)(3) of section 5007 
of the Deficit Reduction Act of 2005 (Public Law 109–171) 
is amended by inserting ‘‘(or 21 months after the date of 
the enactment of the American Workers, State, and Business 
Relief Act of 2010, in the case of a demonstration project 
in operation as of October 1, 2008)’’ after ‘‘December 31, 
2009’’. 
(b) FUNDING.— 
(1) IN GENERAL.—Subsection (f)(1) of such sec-
tion is amended by inserting ‘‘and for fiscal year 
2010, $1,600,000,’’ after ‘‘$6,000,000,’’. 
(2) AVAILABILITY.—Subsection (f)(2) of such sec-
tion is amended by striking ‘‘2010’’ and inserting 
‘‘2014 or until expended’’. 
(c) REPORTS.— 
(1) QUALITY IMPROVEMENT AND SAVINGS.—Sub-
section (e)(3) of such section is amended by striking 
‘‘December 1, 2008’’ and inserting ‘‘18 months after
† HR 4213 EAS 
the date of the enactment of the American Workers, 
State, and Business Relief Act of 2010’’. 
(2) FINAL REPORT.—Subsection (e)(4) of such 
section is amended by striking ‘‘May 1, 2010’’ and 
inserting ‘‘42 months after the date of the enactment 
of the American Workers, State, and Business Relief 
Act of 2010’’. 
Subtitle C—Other Provisions 
SEC. 241. EXTENSION OF USE OF 2009 POVERTY GUIDE-
LINES. 
Section 1012 of the Department of Defense Appropria-
tions Act, 2010 (Public Law 111–118) is amended— 
(1) by striking ‘‘before March 31, 2010’’; and 
(2) by inserting ‘‘for 2011’’ after ‘‘until updated 
poverty guidelines’’. 
SEC. 242. 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