[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4205 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 4205

 To extend certain housing-related deadlines in the Heartland Disaster 
                        Tax Relief Act of 2008.


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                    IN THE HOUSE OF REPRESENTATIVES

                            December 3, 2009

Mr. Loebsack (for himself, Mr. Boswell, Mr. Latham, Mr. Braley of Iowa, 
and Mr. King of Iowa) introduced the following bill; which was referred 
                   to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To extend certain housing-related deadlines in the Heartland Disaster 
                        Tax Relief Act of 2008.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXTENSION OF SPECIAL RULES FOR USE OF RETIREMENT FUNDS.

    Section 702(d)(10) of the Heartland Disaster Tax Relief Act of 2008 
(Public Law 110-343; 122 Stat. 3916) 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''.

SEC. 2. EXTENSION OF EXCLUSION OF CERTAIN CANCELLATION OF INDEBTEDNESS 
              INCOME.

    Section 702(e)(4)(C) of the Heartland 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''.
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