Worker, Homeownership, and Business Assistance Act of 2009
PL 111-92 (H.R.3548), enacted 11/06/2009

123 STAT. 2984 
PUBLIC LAW 111–92—NOV. 6, 2009 
Public Law 111–92 
111th Congress 
An Act 
To amend the Supplemental Appropriations Act, 2008 to provide for the temporary 
availability of certain additional emergency unemployment compensation, and 
for other purposes. 
Be it enacted by the Senate and House of Representatives of 
the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Worker, Homeownership, and 
Business Assistance Act of 2009’’. 
SEC. 2. REVISIONS TO SECOND-TIER BENEFITS. 
(a) IN GENERAL.—Section 4002(c) of the Supplemental Appro-
priations Act, 2008 (Public Law 110–252; 26 U.S.C. 3304 note) 
is amended— 
(1) in paragraph (1)— 
(A) in the matter preceding subparagraph (A), by 
striking ‘‘If’’ and all that follows through ‘‘paragraph (2))’’ 
and inserting ‘‘At the time that the amount established 
in an individual’s account under subsection (b)(1) is 
exhausted’’; 
(B) in subparagraph (A), by striking ‘‘50 percent’’ and 
inserting ‘‘54 percent’’; and 
(C) in subparagraph (B), by striking ‘‘13’’ and inserting 
‘‘14’’; 
(2) by striking paragraph (2); and 
(3) by redesignating paragraph (3) as paragraph (2). 
(b) EFFECTIVE DATE.—The amendments made by this section 
shall apply as if included in the enactment of the Supplemental 
Appropriations Act, 2008, except that no amount shall be payable 
by virtue of such amendments with respect to any week of 
unemployment commencing before the date of the enactment of 
this Act. 
SEC. 3. THIRD-TIER EMERGENCY UNEMPLOYMENT COMPENSATION. 
(a) IN GENERAL.—Section 4002 of the Supplemental Appropria-
tions Act, 2008 (Public Law 110–252; 26 U.S.C. 3304 note) is 
amended by adding at the end the following new subsection: 
‘‘(d) THIRD-TIER EMERGENCY UNEMPLOYMENT COMPENSATION.— 
‘‘(1) IN GENERAL.—If, at the time that the amount added 
to an individual’s account under subsection (c)(1) (hereinafter 
‘second-tier 
emergency 
unemployment 
compensation’) 
is 
exhausted or at any time thereafter, such individual’s State 
is in an extended benefit period (as determined under para-
graph (2)), such account shall be further augmented by an 
Applicability. 
26 USC 3304 
note. 
26 USC 1 note. 
Worker, 
Homeownership, 
and Business 
Assistance Act of 
2009. 
Inter- 
governmental 
relations. 
Nov. 6, 2009 
[H.R. 3548] 
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123 STAT. 2985 
PUBLIC LAW 111–92—NOV. 6, 2009 
amount (hereinafter ‘third-tier emergency unemployment com-
pensation’) equal to the lesser of— 
‘‘(A) 50 percent of the total amount of regular com-
pensation (including dependents’ allowances) payable to 
the individual during the individual’s benefit year under 
the State law; or 
‘‘(B) 13 times the individual’s average weekly benefit 
amount (as determined under subsection (b)(2)) for the 
benefit year. 
‘‘(2) EXTENDED
BENEFIT
PERIOD.—For purposes of para-
graph (1), a State shall be considered to be in an extended 
benefit period, as of any given time, if— 
‘‘(A) such a period would then be in effect for such 
State under such Act if section 203(d) of such Act— 
‘‘(i) were applied by substituting ‘4’ for ‘5’ each 
place it appears; and 
‘‘(ii) did not include the requirement under para-
graph (1)(A) thereof; or 
‘‘(B) such a period would then be in effect for such 
State under such Act if— 
‘‘(i) section 203(f) of such Act were applied to such 
State (regardless of whether the State by law had 
provided for such application); and 
‘‘(ii) such section 203(f)— 
‘‘(I) were applied by substituting ‘6.0’ for ‘6.5’ 
in paragraph (1)(A)(i) thereof; and 
‘‘(II) did not include the requirement under 
paragraph (1)(A)(ii) thereof. 
‘‘(3) LIMITATION.—The account of an individual may be 
augmented not more than once under this subsection.’’. 
(b) CONFORMING AMENDMENT TO NON-AUGMENTATION RULE.— 
Section 4007(b)(2) of the Supplemental Appropriations Act, 2008 
(Public Law 110–252; 26 U.S.C. 3304 note) is amended— 
(1) by striking ‘‘then section 4002(c)’’ and inserting ‘‘then 
subsections (c) and (d) of section 4002’’; and 
(2) by striking ‘‘paragraph (2) of such section)’’ and inserting 
‘‘paragraph (2) of such subsection (c) or (d) (as the case may 
be))’’. 
(c) EFFECTIVE DATE.—The amendments made by this section 
shall apply as if included in the enactment of the Supplemental 
Appropriations Act, 2008, except that no amount shall be payable 
by virtue of such amendments with respect to any week of 
unemployment commencing before the date of the enactment of 
this Act. 
SEC. 4. FOURTH-TIER EMERGENCY UNEMPLOYMENT COMPENSATION. 
(a) IN GENERAL.—Section 4002 of the Supplemental Appropria-
tions Act, 2008 (Public Law 110–252; 26 U.S.C. 3304 note), as 
amended by section 3(a), is amended by adding at the end the 
following new subsection: 
‘‘(e) FOURTH-TIER
EMERGENCY
UNEMPLOYMENT
COMPENSA-
TION.— 
‘‘(1) IN GENERAL.—If, at the time that the amount added 
to an individual’s account under subsection (d)(1) (third-tier 
emergency unemployment compensation) is exhausted or at 
any time thereafter, such individual’s State is in an extended 
benefit period (as determined under paragraph (2)), such 
Applicability. 
26 USC 3304 
note. 
Applicability. 
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123 STAT. 2986 
PUBLIC LAW 111–92—NOV. 6, 2009 
account shall be further augmented by an amount (hereinafter 
‘fourth-tier emergency unemployment compensation’) equal to 
the lesser of— 
‘‘(A) 24 percent of the total amount of regular com-
pensation (including dependents’ allowances) payable to 
the individual during the individual’s benefit year under 
the State law; or 
‘‘(B) 6 times the individual’s average weekly benefit 
amount (as determined under subsection (b)(2)) for the 
benefit year. 
‘‘(2) EXTENDED
BENEFIT
PERIOD.—For purposes of para-
graph (1), a State shall be considered to be in an extended 
benefit period, as of any given time, if— 
‘‘(A) such a period would then be in effect for such 
State under such Act if section 203(d) of such Act— 
‘‘(i) were applied by substituting ‘6’ for ‘5’ each 
place it appears; and 
‘‘(ii) did not include the requirement under para-
graph (1)(A) thereof; or 
‘‘(B) such a period would then be in effect for such 
State under such Act if— 
‘‘(i) section 203(f) of such Act were applied to such 
State (regardless of whether the State by law had 
provided for such application); and 
‘‘(ii) such section 203(f)— 
‘‘(I) were applied by substituting ‘8.5’ for ‘6.5’ 
in paragraph (1)(A)(i) thereof; and 
‘‘(II) did not include the requirement under 
paragraph (1)(A)(ii) thereof. 
‘‘(3) LIMITATION.—The account of an individual may be 
augmented not more than once under this subsection.’’. 
(b) CONFORMING AMENDMENT TO NON-AUGMENTATION RULE.— 
Section 4007(b)(2) of the Supplemental Appropriations Act, 2008 
(Public Law 110–252; 26 U.S.C. 3304 note), as amended by section 
3(b), is amended— 
(1) by striking ‘‘and (d)’’ and inserting ‘‘, (d), and (e) of 
section 4002’’; and 
(2) by striking ‘‘or (d)’’ and inserting ‘‘, (d), or (e) (as 
the case may be))’’. 
(c) EFFECTIVE DATE.—The amendments made by this section 
shall apply as if included in the enactment of the Supplemental 
Appropriations Act, 2008, except that no amount shall be payable 
by virtue of such amendments with respect to any week of 
unemployment commencing before the date of the enactment of 
this Act. 
SEC. 5. COORDINATION. 
Section 4002 of the Supplemental Appropriations Act, 2008 
(Public Law 110–252; 26 U.S.C. 3304 note), as amended by section 
4, is amended by adding at the end the following new subsection: 
‘‘(f) COORDINATION RULES.— 
‘‘(1) COORDINATION WITH EXTENDED COMPENSATION.—Not-
withstanding an election under section 4001(e) by a State to 
provide for the payment of emergency unemployment compensa-
tion prior to extended compensation, such State may pay 
extended compensation to an otherwise eligible individual prior 
Applicability. 
26 USC 3304 
note. 
Applicability. 
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123 STAT. 2987 
PUBLIC LAW 111–92—NOV. 6, 2009 
to any emergency unemployment compensation under sub-
section (c), (d), or (e) (by reason of the amendments made 
by sections 2, 3, and 4 of the Worker, Homeownership, and 
Business Assistance Act of 2009), if such individual claimed 
extended compensation for at least 1 week of unemployment 
after the exhaustion of emergency unemployment compensation 
under subsection (b) (as such subsection was in effect on the 
day before the date of the enactment of this subsection). 
‘‘(2) COORDINATION WITH TIERS II, III, AND IV.—If a State 
determines that implementation of the increased entitlement 
to second-tier emergency unemployment compensation by rea-
son of the amendments made by section 2 of the Worker, 
Homeownership, and Business Assistance Act of 2009 would 
unduly delay the prompt payment of emergency unemployment 
compensation under this title by reason of the amendments 
made by such Act, such State may elect to pay third-tier emer-
gency unemployment compensation prior to the payment of 
such increased second-tier emergency unemployment compensa-
tion until such time as such State determines that such 
increased second-tier emergency unemployment compensation 
may be paid without such undue delay. If a State makes 
the election under the preceding sentence, then, for purposes 
of determining whether an account may be augmented for 
fourth-tier emergency unemployment compensation under sub-
section (e), such State shall treat the date of exhaustion of 
such increased second-tier emergency unemployment compensa-
tion as the date of exhaustion of third-tier emergency unemploy-
ment compensation, if such date is later than the date of 
exhaustion of the third-tier emergency unemployment com-
pensation.’’. 
SEC. 6. TRANSFER OF FUNDS. 
Section 4004(e)(1) of the Supplemental Appropriations Act, 2008 
(Public Law 110–252; 26 U.S.C. 3304 note) is amended by striking 
‘‘Act;’’ and inserting ‘‘Act and sections 2, 3, and 4 of the Worker, 
Homeownership, and Business Assistance Act of 2009;’’. 
SEC. 7. EXPANSION OF MODERNIZATION GRANTS FOR UNEMPLOY-
MENT RESULTING FROM COMPELLING FAMILY REASON. 
(a) IN GENERAL.—Clause (i) of section 903(f)(3)(B) of the Social 
Security Act (42 U.S.C. 1103(f)(3)(B)) is amended to read as follows: 
‘‘(i) One or both of the following offenses as selected 
by the State, but in making such selection, the 
resulting change in the State law shall not supercede 
any other provision of law relating to unemployment 
insurance to the extent that such other provision pro-
vides broader access to unemployment benefits for vic-
tims of such selected offense or offenses: 
‘‘(I) Domestic violence, verified by such reason-
able and confidential documentation as the State 
law may require, which causes the individual 
reasonably to believe that such individual’s contin-
ued employment would jeopardize the safety of 
the individual or of any member of the individual’s 
immediate family (as defined by the Secretary of 
Labor); and 
‘‘(II) Sexual assault, verified by such reason-
able and confidential documentation as the State 
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123 STAT. 2988 
PUBLIC LAW 111–92—NOV. 6, 2009 
law may require, which causes the individual 
reasonably to believe that such individual’s contin-
ued employment would jeopardize the safety of 
the individual or of any member of the individual’s 
immediate family (as defined by the Secretary of 
Labor).’’. 
(b) EFFECTIVE DATE.—The amendment made by this section 
shall apply with respect to State applications submitted on and 
after January 1, 2010. 
SEC. 8. TREATMENT OF ADDITIONAL REGULAR COMPENSATION. 
The monthly equivalent of any additional compensation paid 
by reason of section 2002 of the Assistance for Unemployed Workers 
and Struggling Families Act, as contained in Public Law 111– 
5 (26 U.S.C. 3304 note; 123 Stat. 438) shall be disregarded after 
the date of the enactment of this Act in considering the amount 
of income and assets of an individual for purposes of determining 
such individual’s eligibility for, or amount of, benefits under the 
Supplemental Nutrition Assistance Program (SNAP). 
SEC. 9. ADDITIONAL EXTENDED UNEMPLOYMENT BENEFITS UNDER 
THE RAILROAD UNEMPLOYMENT INSURANCE ACT. 
(a) BENEFITS.—Section 2(c)(2)(D) of the Railroad Unemployment 
Insurance Act, as added by section 2006 of the American Recovery 
and Reinvestment Act of 2009 (Public Law 111–5), is amended— 
(1) in clause (iii)— 
(A) by striking ‘‘June 30, 2009’’ and inserting ‘‘June 
30, 2010’’; and 
(B) by striking ‘‘December 31, 2009’’ and inserting 
‘‘December 31, 2010’’; and 
(2) by adding at the end of clause (iv) the following: ‘‘In 
addition to the amount appropriated by the preceding sentence, 
out of any funds in the Treasury not otherwise appropriated, 
there are appropriated $175,000,000 to cover the cost of addi-
tional extended unemployment benefits provided under this 
subparagraph, to remain available until expended.’’. 
(b) ADMINISTRATIVE EXPENSES.—Section 2006 of division B of 
the American Recovery and Reinvestment Act of 2009 (Public Law 
111–5; 123 Stat. 445) is amended by adding at the end of subsection 
(b) the following: ‘‘In addition to funds appropriated by the preceding 
sentence, out of any funds in the Treasury not otherwise appro-
priated, there are appropriated to the Railroad Retirement Board 
$807,000 to cover the administrative expenses associated with the 
payment of additional extended unemployment benefits under sec-
tion 2(c)(2)(D) of the Railroad Unemployment Insurance Act, to 
remain available until expended.’’. 
SEC. 10. 0.2 PERCENT FUTA SURTAX. 
(a) IN GENERAL.—Section 3301 of the Internal Revenue Code 
of 1986 (relating to rate of tax) is amended— 
(1) by striking ‘‘through 2009’’ in paragraph (1) and 
inserting ‘‘through 2010 and the first 6 months of calendar 
year 2011’’, 
(2) by striking ‘‘calendar year 2010’’ in paragraph (2) and 
inserting ‘‘the remainder of calendar year 2011’’, and 
(3) by inserting ‘‘(or portion of the calendar year)’’ after 
‘‘during the calendar year’’. 
26 USC 3301. 
Ante, p. 445. 
26 USC 3304 
note. 
42 USC 1103 
note. 
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123 STAT. 2989 
PUBLIC LAW 111–92—NOV. 6, 2009 
(b) EFFECTIVE DATE.—The amendments made by this section 
shall apply to wages paid after December 31, 2009. 
SEC. 11. EXTENSION AND MODIFICATION OF FIRST-TIME HOMEBUYER 
TAX CREDIT. 
(a) EXTENSION OF APPLICATION PERIOD.— 
(1) IN GENERAL.—Subsection (h) of section 36 of the Internal 
Revenue Code of 1986 is amended— 
(A) by striking ‘‘December 1, 2009’’ and inserting ‘‘May 
1, 2010’’, 
(B) by striking ‘‘SECTION.—This section’’ and inserting 
‘‘SECTION.— 
‘‘(1) IN GENERAL.—This section’’, and 
(C) by adding at the end the following new paragraph: 
‘‘(2) EXCEPTION
IN
CASE
OF
BINDING
CONTRACT.—In the 
case of any taxpayer who enters into a written binding contract 
before May 1, 2010, to close on the purchase of a principal 
residence before July 1, 2010, paragraph (1) shall be applied 
by substituting ‘July 1, 2010’ for ‘May 1, 2010’.’’. 
(2) WAIVER OF RECAPTURE.— 
(A) IN GENERAL.—Subparagraph (D) of section 36(f)(4) 
of such Code is amended by striking ‘‘, and before December 
1, 2009’’. 
(B) CONFORMING AMENDMENT.—The heading of such 
subparagraph (D) is amended by inserting ‘‘AND 2010’’ after 
‘‘2009’’. 
(3) ELECTION TO TREAT PURCHASE IN PRIOR YEAR.—Sub-
section (g) of section 36 of such Code is amended to read 
as follows: 
‘‘(g) ELECTION TO TREAT PURCHASE IN PRIOR YEAR.—In the 
case of a purchase of a principal residence after December 31, 
2008, a taxpayer may elect to treat such purchase as made on 
December 31 of the calendar year preceding such purchase for 
purposes of this section (other than subsections (c), (f)(4)(D), and 
(h)).’’. 
(b) SPECIAL RULE FOR LONG-TIME RESIDENTS OF SAME PRIN-
CIPAL RESIDENCE.—Subsection (c) of section 36 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the following 
new paragraph: 
‘‘(6) EXCEPTION FOR LONG-TIME RESIDENTS OF SAME PRIN-
CIPAL RESIDENCE.—In the case of an individual (and, if married, 
such individual’s spouse) who has owned and used the same 
residence as such individual’s principal residence for any 5- 
consecutive-year period during the 8-year period ending on 
the date of the purchase of a subsequent principal residence, 
such individual shall be treated as a first-time homebuyer 
for purposes of this section with respect to the purchase of 
such subsequent residence.’’. 
(c) MODIFICATION OF DOLLAR AND INCOME LIMITATIONS.— 
(1) DOLLAR
LIMITATION.—Subsection (b)(1) of section 36 
of the Internal Revenue Code of 1986 is amended by adding 
at the end the following new subparagraph: 
‘‘(D) SPECIAL RULE FOR LONG-TIME RESIDENTS OF SAME 
PRINCIPAL RESIDENCE.—In the case of a taxpayer to whom 
a credit under subsection (a) is allowed by reason of sub-
section (c)(6), subparagraphs (A), (B), and (C) shall be 
Applicability. 
Time period. 
26 USC 36. 
26 USC 3301 
note. 
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123 STAT. 2990 
PUBLIC LAW 111–92—NOV. 6, 2009 
applied by substituting ‘$6,500’ for ‘$8,000’ and ‘$3,250’ 
for ‘$4,000’.’’. 
(2) INCOME LIMITATION.—Subsection (b)(2)(A)(i)(II) of sec-
tion 36 of such Code is amended by striking ‘‘$75,000 ($150,000’’ 
and inserting ‘‘$125,000 ($225,000’’. 
(d) LIMITATION ON PURCHASE PRICE OF RESIDENCE.—Subsection 
(b) of section 36 of the Internal Revenue Code of 1986 is amended 
by adding at the end the following new paragraph: 
‘‘(3) LIMITATION BASED ON PURCHASE PRICE.—No credit shall 
be allowed under subsection (a) for the purchase of any resi-
dence if the purchase price of such residence exceeds $800,000.’’. 
(e) WAIVER OF RECAPTURE OF FIRST-TIME HOMEBUYER CREDIT 
FOR INDIVIDUALS ON QUALIFIED OFFICIAL EXTENDED DUTY.—Para-
graph (4) of section 36(f) of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subparagraph: 
‘‘(E) SPECIAL
RULE
FOR
MEMBERS
OF
THE
ARMED 
FORCES, ETC.— 
‘‘(i) IN GENERAL.—In the case of the disposition 
of a principal residence by an individual (or a cessation 
referred to in paragraph (2)) after December 31, 2008, 
in connection with Government orders received by such 
individual, or such individual’s spouse, for qualified 
official extended duty service— 
‘‘(I) paragraph (2) and subsection (d)(2) shall 
not apply to such disposition (or cessation), and 
‘‘(II) if such residence was acquired before 
January 1, 2009, paragraph (1) shall not apply 
to the taxable year in which such disposition (or 
cessation) occurs or any subsequent taxable year. 
‘‘(ii) 
QUALIFIED
OFFICIAL
EXTENDED
DUTY 
SERVICE.—For purposes of this section, the term ‘quali-
fied official extended duty service’ means service on 
qualified official extended duty as— 
‘‘(I) a member of the uniformed services, 
‘‘(II) a member of the Foreign Service of the 
United States, or 
‘‘(III) an employee of the intelligence commu-
nity. 
‘‘(iii) 
DEFINITIONS.—Any 
term 
used 
in 
this 
subparagraph which is also used in paragraph (9) of 
section 121(d) shall have the same meaning as when 
used in such paragraph.’’. 
(f) EXTENSION OF FIRST-TIME HOMEBUYER CREDIT FOR INDIVID-
UALS ON QUALIFIED OFFICIAL EXTENDED DUTY OUTSIDE THE UNITED 
STATES.— 
(1) IN GENERAL.—Subsection (h) of section 36 of the Internal 
Revenue Code of 1986, as amended by subsection (a), is 
amended by adding at the end the following: 
‘‘(3) SPECIAL RULE FOR INDIVIDUALS ON QUALIFIED OFFICIAL 
EXTENDED DUTY OUTSIDE THE UNITED STATES.—In the case of 
any individual who serves on qualified official extended duty 
service (as defined in section 121(d)(9)(C)(i)) outside the United 
States for at least 90 days during the period beginning after 
December 31, 2008, and ending before May 1, 2010, and, if 
married, such individual’s spouse— 
‘‘(A) paragraphs (1) and (2) shall each be applied by 
substituting ‘May 1, 2011’ for ‘May 1, 2010’, and 
Time period. 
Applicability. 
26 USC 36. 
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123 STAT. 2991 
PUBLIC LAW 111–92—NOV. 6, 2009 
‘‘(B) paragraph (2) shall be applied by substituting 
‘July 1, 2011’ for ‘July 1, 2010’.’’. 
(g) DEPENDENTS INELIGIBLE FOR CREDIT.—Subsection (d) of sec-
tion 36 of the Internal Revenue Code of 1986 is amended by striking 
‘‘or’’ at the end of paragraph (1), by striking the period at the 
end of paragraph (2) and inserting ‘‘, or’’, and by adding at the 
end the following new paragraph: 
‘‘(3) a deduction under section 151 with respect to such 
taxpayer is allowable to another taxpayer for such taxable 
year.’’. 
(h) IRS MATHEMATICAL ERROR AUTHORITY.—Paragraph (2) of 
section 6213(g) of the Internal Revenue Code of 1986 is amended— 
(1) by striking ‘‘and’’ at the end of subparagraph (M), 
(2) by striking the period at the end of subparagraph (N) 
and inserting ‘‘, and’’, and 
(3) by inserting after subparagraph (N) the following new 
subparagraph: 
‘‘(O) an omission of any increase required under section 
36(f) with respect to the recapture of a credit allowed 
under section 36.’’. 
(i) COORDINATION WITH FIRST-TIME HOMEBUYER CREDIT FOR 
DISTRICT OF COLUMBIA.—Paragraph (4) of section 1400C(e) of the 
Internal Revenue Code of 1986 is amended by striking ‘‘and before 
December 1, 2009,’’. 
(j) EFFECTIVE DATES.— 
(1) IN GENERAL.—The amendments made by subsections 
(b), (c), (d), and (g) shall apply to residences purchased after 
the date of the enactment of this Act. 
(2) EXTENSIONS.—The amendments made by subsections 
(a), (f), and (i) shall apply to residences purchased after 
November 30, 2009. 
(3) WAIVER OF RECAPTURE.—The amendment made by sub-
section (e) shall apply to dispositions and cessations after 
December 31, 2008. 
(4) MATHEMATICAL ERROR AUTHORITY.—The amendments 
made by subsection (h) shall apply to returns for taxable years 
ending on or after April 9, 2008. 
SEC. 12. PROVISIONS TO ENHANCE THE ADMINISTRATION OF THE 
FIRST-TIME HOMEBUYER TAX CREDIT. 
(a) AGE LIMITATION.— 
(1) IN GENERAL.—Subsection (b) of section 36 of the Internal 
Revenue Code of 1986, as amended by this Act, is amended 
by adding at the end the following new paragraph: 
‘‘(4) AGE LIMITATION.—No credit shall be allowed under 
subsection (a) with respect to the purchase of any residence 
unless the taxpayer has attained age 18 as of the date of 
such purchase. In the case of any taxpayer who is married 
(within the meaning of section 7703), the taxpayer shall be 
treated as meeting the age requirement of the preceding sen-
tence if the taxpayer or the taxpayer’s spouse meets such 
age requirement.’’. 
(2) CONFORMING
AMENDMENT.—Subsection (g) of section 
36 of such Code, as amended by this Act, is amended by 
inserting ‘‘(b)(4),’’ before ‘‘(c)’’. 
(b) DOCUMENTATION REQUIREMENT.—Subsection (d) of section 
36 of the Internal Revenue Code of 1986, as amended by this 
26 USC 36. 
26 USC 6213 
note. 
26 USC 36 note. 
26 USC 36 note. 
26 USC 36 note. 
Applicability. 
26 USC 1400C. 
26 USC 6213. 
26 USC 36. 
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123 STAT. 2992 
PUBLIC LAW 111–92—NOV. 6, 2009 
Act, is amended by striking ‘‘or’’ at the end of paragraph (2), 
by striking the period at the end of paragraph (3) and inserting 
‘‘, or’’, and by adding at the end the following new paragraph: 
‘‘(4) the taxpayer fails to attach to the return of tax for 
such taxable year a properly executed copy of the settlement 
statement used to complete such purchase.’’. 
(c) RESTRICTION ON MARRIED INDIVIDUAL ACQUIRING RESIDENCE 
FROM FAMILY OF SPOUSE.—Clause (i) of section 36(c)(3)(A) of the 
Internal Revenue Code of 1986 is amended by inserting ‘‘(or, if 
married, such individual’s spouse)’’ after ‘‘person acquiring such 
property’’. 
(d) CERTAIN ERRORS WITH RESPECT TO THE FIRST-TIME HOME-
BUYER
TAX
CREDIT
TREATED
AS
MATHEMATICAL
OR
CLERICAL 
ERRORS.—Paragraph (2) of section 6213(g) the Internal Revenue 
Code of 1986, as amended by this Act, is amended by striking 
‘‘and’’ at the end of subparagraph (N), by striking the period at 
the end of subparagraph (O) and inserting ‘‘, and’’, and by inserting 
after subparagraph (O) the following new subparagraph: 
‘‘(P) an entry on a return claiming the credit under 
section 36 if— 
‘‘(i) the Secretary obtains information from the 
person issuing the TIN of the taxpayer that indicates 
that the taxpayer does not meet the age requirement 
of section 36(b)(4), 
‘‘(ii) information provided to the Secretary by the 
taxpayer on an income tax return for at least one 
of the 2 preceding taxable years is inconsistent with 
eligibility for such credit, or 
‘‘(iii) the taxpayer fails to attach to the return 
the form described in section 36(d)(4).’’. 
(e) EFFECTIVE DATE.— 
(1) IN GENERAL.—Except as otherwise provided in this sub-
section, the amendments made by this section shall apply to 
purchases after the date of the enactment of this Act. 
(2) 
DOCUMENTATION
REQUIREMENT.—The 
amendments 
made by subsection (b) shall apply to returns for taxable years 
ending after the date of the enactment of this Act. 
(3) TREATMENT AS MATHEMATICAL AND CLERICAL ERRORS.— 
The amendments made by subsection (d) shall apply to returns 
for taxable years ending on or after April 9, 2008. 
SEC. 13. 5-YEAR CARRYBACK OF OPERATING LOSSES. 
(a) IN GENERAL.—Subparagraph (H) of section 172(b)(1) of the 
Internal Revenue Code of 1986 is amended to read as follows: 
‘‘(H) CARRYBACK
FOR
2008
OR
2009
NET
OPERATING 
LOSSES.— 
‘‘(i) IN GENERAL.—In the case of an applicable net 
operating loss with respect to which the taxpayer has 
elected the application of this subparagraph— 
‘‘(I) subparagraph (A)(i) shall be applied by 
substituting any whole number elected by the tax-
payer which is more than 2 and less than 6 for 
‘2’, 
‘‘(II) subparagraph (E)(ii) shall be applied by 
substituting the whole number which is one less 
than the whole number substituted under sub-
clause (I) for ‘2’, and 
Applicability. 
26 USC 172. 
Applicability. 
26 USC 36 note. 
26 USC 6213. 
26 USC 36. 
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123 STAT. 2993 
PUBLIC LAW 111–92—NOV. 6, 2009 
‘‘(III) subparagraph (F) shall not apply. 
‘‘(ii) APPLICABLE NET OPERATING LOSS.—For pur-
poses of this subparagraph, the term ‘applicable net 
operating loss’ means the taxpayer’s net operating loss 
for a taxable year ending after December 31, 2007, 
and beginning before January 1, 2010. 
‘‘(iii) ELECTION.— 
‘‘(I) IN
GENERAL.—Any election under this 
subparagraph may be made only with respect to 
1 taxable year. 
‘‘(II) PROCEDURE.—Any election under this 
subparagraph shall be made in such manner as 
may be prescribed by the Secretary, and shall be 
made by the due date (including extension of time) 
for filing the return for the taxpayer’s last taxable 
year beginning in 2009. Any such election, once 
made, shall be irrevocable. 
‘‘(iv) LIMITATION ON AMOUNT OF LOSS CARRYBACK 
TO 5TH PRECEDING TAXABLE YEAR.— 
‘‘(I) IN GENERAL.—The amount of any net oper-
ating loss which may be carried back to the 5th 
taxable year preceding the taxable year of such 
loss under clause (i) shall not exceed 50 percent 
of the taxpayer’s taxable income (computed with-
out regard to the net operating loss for the loss 
year or any taxable year thereafter) for such pre-
ceding taxable year. 
‘‘(II) CARRYBACKS AND CARRYOVERS TO OTHER 
TAXABLE YEARS.—Appropriate adjustments in the 
application of the second sentence of paragraph 
(2) shall be made to take into account the limita-
tion of subclause (I). 
‘‘(III) EXCEPTION FOR 2008 ELECTIONS BY SMALL 
BUSINESSES.—Subclause (I) shall not apply to any 
loss of an eligible small business with respect to 
any election made under this subparagraph as in 
effect on the day before the date of the enactment 
of the Worker, Homeownership, and Business 
Assistance Act of 2009. 
‘‘(v) SPECIAL RULES FOR SMALL BUSINESS.— 
‘‘(I) IN GENERAL.—In the case of an eligible 
small business which made or makes an election 
under this subparagraph as in effect on the day 
before the date of the enactment of the Worker, 
Homeownership, and Business Assistance Act of 
2009, clause (iii)(I) shall be applied by substituting 
‘2 taxable years’ for ‘1 taxable year’. 
‘‘(II) ELIGIBLE SMALL BUSINESS.—For purposes 
of this subparagraph, the term ‘eligible small busi-
ness’ has the meaning given such term by subpara-
graph (F)(iii), except that in applying such 
subparagraph, section 448(c) shall be applied by 
substituting ‘$15,000,000’ for ‘$5,000,000’ each 
place it appears.’’. 
(b) ALTERNATIVE TAX NET OPERATING LOSS DEDUCTION.—Sub-
clause (I) of section 56(d)(1)(A)(ii)of the Internal Revenue Code 
of 1986 is amended to read as follows: 
26 USC 56. 
Definition. 
Time period. 
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123 STAT. 2994 
PUBLIC LAW 111–92—NOV. 6, 2009 
‘‘(I) the amount of such deduction attributable 
to an applicable net operating loss with respect 
to which an election is made under section 
172(b)(1)(H), or’’. 
(c) LOSS FROM OPERATIONS OF LIFE INSURANCE COMPANIES.— 
Subsection (b) of section 810 of the Internal Revenue Code of 
1986 is amended by adding at the end the following new paragraph: 
‘‘(4) CARRYBACK FOR 2008 OR 2009 LOSSES.— 
‘‘(A) IN GENERAL.—In the case of an applicable loss 
from operations with respect to which the taxpayer has 
elected the application of this paragraph, paragraph (1)(A) 
shall be applied by substituting any whole number elected 
by the taxpayer which is more than 3 and less than 6 
for ‘3’. 
‘‘(B) APPLICABLE
LOSS
FROM
OPERATIONS.—For pur-
poses of this paragraph, the term ‘applicable loss from 
operations’ means the taxpayer’s loss from operations for 
a taxable year ending after December 31, 2007, and begin-
ning before January 1, 2010. 
‘‘(C) ELECTION.— 
‘‘(i) IN GENERAL.—Any election under this para-
graph may be made only with respect to 1 taxable 
year. 
‘‘(ii) PROCEDURE.—Any election under this para-
graph shall be made in such manner as may be pre-
scribed by the Secretary, and shall be made by the 
due date (including extension of time) for filing the 
return for the taxpayer’s last taxable year beginning 
in 2009. Any such election, once made, shall be irrev-
ocable. 
‘‘(D) LIMITATION ON AMOUNT OF LOSS CARRYBACK TO 
5TH PRECEDING TAXABLE YEAR.— 
‘‘(i) IN GENERAL.—The amount of any loss from 
operations which may be carried back to the 5th tax-
able year preceding the taxable year of such loss under 
subparagraph (A) shall not exceed 50 percent of the 
taxpayer’s taxable income (computed without regard 
to the loss from operations for the loss year or any 
taxable year thereafter) for such preceding taxable 
year. 
‘‘(ii) CARRYBACKS AND CARRYOVERS TO OTHER TAX-
ABLE YEARS.—Appropriate adjustments in the applica-
tion of the second sentence of paragraph (2) shall be 
made to take into account the limitation of clause 
(i).’’. 
(d) ANTI-ABUSE RULES.—The Secretary of Treasury or the Sec-
retary’s designee shall prescribe such rules as are necessary to 
prevent the abuse of the purposes of the amendments made by 
this section, including anti-stuffing rules, anti-churning rules 
(including rules relating to sale-leasebacks), and rules similar to 
the rules under section 1091 of the Internal Revenue Code of 
1986 relating to losses from wash sales. 
(e) EFFECTIVE DATES.— 
(1) IN GENERAL.—Except as otherwise provided in this sub-
section, the amendments made by this section shall apply to 
net operating losses arising in taxable years ending after 
December 31, 2007. 
Applicability. 
26 USC 56 note. 
26 USC 172 note. 
Definition. 
Time period. 
Applicability. 
26 USC 810. 
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123 STAT. 2995 
PUBLIC LAW 111–92—NOV. 6, 2009 
(2) ALTERNATIVE TAX NET OPERATING LOSS DEDUCTION.— 
The amendment made by subsection (b) shall apply to taxable 
years ending after December 31, 2002. 
(3) LOSS
FROM
OPERATIONS
OF
LIFE
INSURANCE
COMPA-
NIES.—The amendment made by subsection (d) shall apply to 
losses from operations arising in taxable years ending after 
December 31, 2007. 
(4) TRANSITIONAL RULE.—In the case of any net operating 
loss (or, in the case of a life insurance company, any loss 
from operations) for a taxable year ending before the date 
of the enactment of this Act— 
(A) any election made under section 172(b)(3) or 
810(b)(3) of the Internal Revenue Code of 1986 with respect 
to such loss may (notwithstanding such section) be revoked 
before the due date (including extension of time) for filing 
the return for the taxpayer’s last taxable year beginning 
in 2009, and 
(B) any application under section 6411(a) of such Code 
with respect to such loss shall be treated as timely filed 
if filed before such due date. 
(f) EXCEPTION FOR TARP RECIPIENTS.—The amendments made 
by this section shall not apply to— 
(1) any taxpayer if— 
(A) the Federal Government acquired before the date 
of the enactment of this Act an equity interest in the 
taxpayer pursuant to the Emergency Economic Stabiliza-
tion Act of 2008, 
(B) the Federal Government acquired before such date 
of enactment any warrant (or other right) to acquire any 
equity interest with respect to the taxpayer pursuant to 
the Emergency Economic Stabilization Act of 2008, or 
(C) such taxpayer receives after such date of enactment 
funds from the Federal Government in exchange for an 
interest described in subparagraph (A) or (B) pursuant 
to a program established under title I of division A of 
the Emergency Economic Stabilization Act of 2008 (unless 
such taxpayer is a financial institution (as defined in sec-
tion 3 of such Act) and the funds are received pursuant 
to a program established by the Secretary of the Treasury 
for the stated purpose of increasing the availability of 
credit to small businesses using funding made available 
under such Act), or 
(2) the Federal National Mortgage Association and the 
Federal Home Loan Mortgage Corporation, and 
(3) any taxpayer which at any time in 2008 or 2009 was 
or is a member of the same affiliated group (as defined in 
section 1504 of the Internal Revenue Code of 1986, determined 
without regard to subsection (b) thereof) as a taxpayer described 
in paragraph (1) or (2). 
SEC. 14. EXCLUSION FROM GROSS INCOME OF QUALIFIED MILITARY 
BASE REALIGNMENT AND CLOSURE FRINGE. 
(a) IN GENERAL.—Subsection (n) of section 132 of the Internal 
Revenue Code of 1986 is amended— 
(1) in subparagraph (1) by striking ‘‘this subsection) to 
offset the adverse effects on housing values as a result of 
26 USC 132. 
26 USC 56 note. 
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123 STAT. 2996 
PUBLIC LAW 111–92—NOV. 6, 2009 
a military base realignment or closure’’ and inserting ‘‘the 
American Recovery and Reinvestment Tax Act of 2009)’’, and 
(2) in subparagraph (2) by striking ‘‘clause (1) of’’. 
(b) EFFECTIVE DATE.—The amendments made by this act shall 
apply to payments made after February 17, 2009. 
SEC. 15. DELAY IN APPLICATION OF WORLDWIDE ALLOCATION OF 
INTEREST. 
(a) IN GENERAL.—Paragraphs (5)(D) and (6) of section 864(f) 
of the Internal Revenue Code of 1986 are each amended by striking 
‘‘December 31, 2010’’ and inserting ‘‘December 31, 2017’’. 
(b) CONFORMING AMENDMENT.—Section 864(f) of the Internal 
Revenue Code of 1986 is amended by striking paragraph (7). 
(c) EFFECTIVE DATES.—The amendments made by this section 
shall apply to taxable years beginning after December 31, 2010. 
SEC. 16. INCREASE IN PENALTY FOR FAILURE TO FILE A PARTNERSHIP 
OR S CORPORATION RETURN. 
(a) IN GENERAL.—Sections 6698(b)(1) and 6699(b)(1) of the 
Internal Revenue Code of 1986 are each amended by striking ‘‘$89’’ 
and inserting ‘‘$195’’. 
(b) EFFECTIVE DATE.—The amendments made by this section 
shall apply to returns for taxable years beginning after December 
31, 2009. 
SEC. 17. CERTAIN TAX RETURN PREPARERS REQUIRED TO FILE 
RETURNS ELECTRONICALLY. 
(a) IN GENERAL.—Subsection (e) of section 6011 of the Internal 
Revenue Code of 1986 is amended by adding at the end the following 
new paragraph: 
‘‘(3) SPECIAL RULE FOR TAX RETURN PREPARERS.— 
‘‘(A) IN GENERAL.—The Secretary shall require than 
any individual income tax return prepared by a tax return 
preparer be filed on magnetic media if— 
‘‘(i) such return is filed by such tax return pre-
parer, and 
‘‘(ii) such tax return preparer is a specified tax 
return preparer for the calendar year during which 
such return is filed. 
‘‘(B) SPECIFIED TAX RETURN PREPARER.—For purposes 
of this paragraph, the term ‘specified tax return preparer’ 
means, with respect to any calendar year, any tax return 
preparer unless such preparer reasonably expects to file 
10 or fewer individual income tax returns during such 
calendar year. 
‘‘(C) INDIVIDUAL INCOME TAX RETURN.—For purposes 
of this paragraph, the term ‘individual income tax return’ 
means any return of the tax imposed by subtitle A on 
individuals, estates, or trusts.’’. 
(b) CONFORMING AMENDMENT.—Paragraph (1) of section 6011(e) 
of the Internal Revenue Code of 1986 is amended by striking 
‘‘The Secretary may not’’ and inserting ‘‘Except as provided in 
paragraph (3), the Secretary may not’’. 
(c) EFFECTIVE DATE.—The amendments made by this section 
shall apply to returns filed after December 31, 2010. 
26 USC 6011 
note. 
26 USC 6011. 
26 USC 6698 
note. 
26 USC 6698, 
6699. 
26 USC 864 note. 
26 USC 864. 
26 USC 132 note. 
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123 STAT. 2997 
PUBLIC LAW 111–92—NOV. 6, 2009 
LEGISLATIVE HISTORY—H.R. 3548: 
CONGRESSIONAL RECORD, Vol. 155 (2009): 
Sept. 22, considered and passed House. 
Oct. 29, Nov. 2–4, considered and passed Senate, amended. 
Nov. 5, House concurred in Senate amendment. 
SEC. 18. TIME FOR PAYMENT OF CORPORATE ESTIMATED TAXES. 
The percentage under paragraph (1) of section 202(b) of the 
Corporate Estimated Tax Shift Act of 2009 in effect on the date 
of the enactment of this Act is increased by 33.0 percentage points. 
Approved November 6, 2009. 
26 USC 6655 
note. 
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