[NFC Hacking] cybhunter:
Your not the only one trying to figure the problem of NFC emulation on Android devices,

From what I've been been able to conclude so far:

1) Stock versions of Android don't support smart card emulation

2) The NFC libraries that the Stock versions of Android do not contain smart card emulation libraries (as you mentioned the ISOPcdA and ISOPcdB classes)

3) Of the NFC chipsets out on the market right now, not all NFC chipsets have a Secure Element

4) There are only three (as far as I know) Android application that utilize the NFC Chipsets for contactless money transactions (Google Wallet, ISIS Mobile Wallet and Simply Tapp)

Some technical background stuff on the Secure Element

1) The Secure Element is not directly accessed from the Android Operating system, but an applications ability to access the secure element is dependent upon the proper keys (public/private keys), where the manufacturer holds the master key for access

2) When the proper key(s) is/are entered the application writes some code into the memory of the Secure Element. To prevent a brute force attack, after several incorrect password attempts, access to the Secure Element is permanently disabled

3) When the Application needs the Secure Element, what could be assumed as a vector is preformed within the Android operating system that requests the code stored on the Secure Element to execute

4) Early adopters of Google Wallet faced the possibility of borking the Secure Element if they did not deattach Wallet before preforming an Android System update (from what I've read AFAIK, Google has since moved to a cloud storage of the needed keys)

From the business perspective:

1) Only one Major US Cell Carrier, Sprint, officially supports Google Wallet

2) The other three carriers, AT&T, T-Mobile and Verizon refuses to allow Google Wallet to be installed on their devices, instead forcing users to use ISIS Mobile Wallet

3) Speculation is that these three carriers may have wanted a monetary kickback for transactions

Looking at the reviews for ISIS Mobile Wallet, majority of them are poor reviews with a handful easily citing the actions of these three as anti-competitive. There where also reports of a poor supporting backbone, inability of specialized SIM cards that contain a secure element (access to the NFC is done via a decitated wire or wire pair link), and non-compatibility even with the official hardware needed. Back in May Verizon was quoted as blocking Google Wallet due to needed access to the Secure Element, yet has no problem with ISIS accessing it (http://techcrunch.com/2013/05/16/google-wallet-rolls-out-to-more-devices-nope-still-no-love-for-verizon-att-or-t-mobile-owners/) From a good faith perspective of these action, I recently submitted a concern of anti-trust to the US Department of Justice.

You mentioned the NFC emulation in CM 9.1 + . To extend upon the post mentioned, other developers continued down that path to improve the code. As a good reference, this blog link does provide some technical info about the emulation (http://nelenkov.blogspot.com/2012/10/emulating-pki-smart-card-with-cm91.html). Doug Yeager, one who holds several patents in NFC technology ended up writing the ISOPcdA and ISOPcdB classes with official incorporation into CM 9.1 + (git link, https://github.com/CyanogenMod/android_frameworks_base/tree/ics/core/java/android/nfc/tech). Yeager and his business partner Ted Fifelski (coming from the Point of Sale sector), both wanting to create a more open NFC environment created Simply Tapp (http://www.simplytapp.com/about.html). Simply Tapp also stores the keys remotely. As of right now, there has been no reported cases of the cell carriers blocking Simply Tapps' data connection.

Because the frameworks of the manufacturers variants of the Android Operating system are closed source, difficulty has been encountered trying to add these classes. To try and remove this barrier, I ended up submitted an enhancement ticket to try and get Google to add this code (http://code.google.com/p/android/issues/detail?id=56509) with what appears to be a positive response.

Hopefully this information helps you out seeing the current situation with NFC emulation,

Joe