[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[S. 2815 Introduced in Senate (IS)]

111th CONGRESS
  1st Session
                                S. 2815

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


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                   IN THE SENATE OF THE UNITED STATES

                           November 20, 2009

 Mr. Grassley introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 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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