Approving the renewal of import restrictions contained in the Burmese Freedom and Democracy Act of 2003, and for other purposes.
PL 111-42 (H.J.Res.56), enacted 07/28/2009

123 STAT. 1963 
PUBLIC LAW 111–42—JULY 28, 2009 
Public Law 111–42 
111th Congress 
Joint Resolution 
Approving the renewal of import restrictions contained in the Burmese Freedom 
and Democracy Act of 2003, and for other purposes. 
Resolved by the Senate and House of Representatives of the
United States of America in Congress assembled, 
TITLE I—APPROVING THE RENEWAL OF 
IMPORT RESTRICTIONS CONTAINED 
IN THE BURMESE FREEDOM AND DE-
MOCRACY ACT OF 2003 
SEC. 101. AMENDMENT TO BURMESE FREEDOM AND DEMOCRACY ACT 
OF 2003. 
Section 9(b)(3) of the Burmese Freedom and Democracy Act 
of 2003 (Public Law 108–61; 50 U.S.C. 1701 note) is amended 
by striking ‘‘six years’’ and inserting ‘‘nine years’’. 
SEC. 102. RENEWAL OF IMPORT RESTRICTIONS UNDER BURMESE 
FREEDOM AND DEMOCRACY ACT OF 2003. 
(a) IN GENERAL.—Congress approves the renewal of the import 
restrictions contained in section 3(a)(1) and section 3A(b)(1) and 
(c)(1) of the Burmese Freedom and Democracy Act of 2003. 
(b) RULE
OF CONSTRUCTION.—This joint resolution shall be 
deemed to be a ‘‘renewal resolution’’ for purposes of section 9 
of the Burmese Freedom and Democracy Act of 2003. 
SEC. 103. CUSTOMS USER FEES. 
Section 13031(j)(3)(B)(i) of the Consolidated Omnibus Budget 
Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)(B)(i)) is amended 
by striking ‘‘January 31, 2018’’ and inserting ‘‘February 7, 2018’’. 
SEC. 104. EFFECTIVE DATE. 
This title and the amendments made by this title shall take 
effect on the date of the enactment of this joint resolution or 
July 26, 2009, whichever occurs first. 
19 USC 58c note. 
50 USC 1701 
note. 
July 28, 2009 
[H.J. Res. 56] 
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123 STAT. 1964 
PUBLIC LAW 111–42—JULY 28, 2009 
LEGISLATIVE HISTORY—H.J. Res. 56: 
CONGRESSIONAL RECORD, Vol. 155 (2009): 
July 21, considered and passed House. 
July 23, considered and passed Senate. 
TITLE II—TIME FOR PAYMENT OF 
CORPORATE ESTIMATED TAXES 
SEC. 201. SHORT TITLE. 
This title may be cited as the ‘‘Corporate Estimated Tax Shift 
Act of 2009’’. 
SEC. 202. TIME FOR PAYMENT OF CORPORATE ESTIMATED TAXES. 
(a) REPEAL OF ADJUSTMENTS FOR 2010, 2011, AND 2013.—Sec-
tion 401 of the Tax Increase Prevention and Reconciliation Act 
of 2005 (and any modification of such section contained in any 
other provision of law) shall not apply with respect to any install-
ment of corporate estimated tax which (without regard to such 
section) would otherwise be due after December 31, 2009. 
(b) ADJUSTMENT FOR 2014.—Notwithstanding section 6655 of 
the Internal Revenue Code of 1986— 
(1) in the case of a corporation with assets of not less 
than $1,000,000,000 (determined as of the end of the preceding 
taxable year), the amount of any required installment of cor-
porate estimated tax which is otherwise due in July, August, 
or September of 2014 shall be 100.25 percent of such amount; 
and 
(2) the amount of the next required installment after an 
installment referred to in paragraph (1) shall be appropriately 
reduced to reflect the amount of the increase by reason of 
such paragraph. 
Approved July 28, 2009. 
26 USC 6655 
note. 
26 USC 1 note. 
Corporate 
Estimated Tax 
Shift Act of 2009. 
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