[Congressional Record (Bound Edition), Volume 156 (2010), Part 13]
[Senate]
[Pages 19465-19477]
[From the U.S. Government Publishing Office, www.gpo.gov]




                           TEXT OF AMENDMENTS

  SA 4746. Ms. LANDRIEU submitted an amendment intended to be proposed 
by her to the bill S. 3454, to authorize appropriations for fiscal year 
2011 for military activities of the Department of Defense, for military 
construction, and for defense activities of the Department of Energy, 
to prescribe military personnel strengths for such fiscal year, and for 
other purposes; which was ordered to lie on the table; as follows:

       At the appropriate end of subtitle B of title X, add the 
     following:

     SEC. 1012. REPLACEMENT COMBAT LOGISTICS FORCE UNDERWAY 
                   REPLENISHMENT SHIP CAPABILITIES FOR THE NAVY ON 
                   A COMMERCIAL FEE-FOR-SERVICE BASIS.

       (a) In General.--
       (1) Program required.--The Secretary of the Navy shall 
     carry out a program, in response to Naval Surface Warfare 
     Center Carderock Division Combat Logistics Force Energy 
     Saving Program, BAA N000167-09- BAA-01, to obtain replacement 
     combat logistics force underway replenishment ship 
     capabilities for the Navy on a commercial fee-for-service 
     basis.
       (2) Determination of replacement ships required.--As part 
     of the program required by this section, the Secretary--
       (A) shall determine an initial number of fleet oiler ships 
     to be constructed, leased, or both under the program to meet 
     anticipated demands of the Navy for combat logistics force 
     underway replenishment ships; and
       (B) may from time to time determine an additional number of 
     fleet oiler ships to be constructed, leased, or both for such 
     purpose.
       (3) Availability of funds.--Of the amount authorized to be 
     appropriated for research, development, test, and evaluation 
     by section 201 and available for the Navy as specified in the 
     funding table in section 4201, $20,000,000 shall be available 
     for contractor activities for phase 1 (detailed combat 
     logistics force fee-for-service performance requirements 
     specification and detailed feasibility study reflecting such 
     performance requirements) and phase 2 (completion of adequate 
     development work to support contractor delivery of a fixed-
     price multi-year fee-for service proposal, consistent with 
     this section and with sufficient detail and cost definition 
     support to meet government contracting requirements) of the 
     program required by this section. Such funds shall be 
     available for that purpose without fiscal year limitation.
       (4) Budgeting.--The budget of the President for each fiscal 
     year after fiscal year 2011 (as submitted to Congress 
     pursuant to section 1105(a) of title 31, United States Code) 
     shall specify the funds to be required in such fiscal year 
     for the program required by this section, including amounts 
     to be required for the following:
       (A) The capital costs to be incurred in such fiscal year in 
     connection with national defense features or modifications of 
     fleet oiler ships constructed or leased under phase 3 of the 
     program.
       (B) The costs of executing multi-year contracts authorized 
     by subsection (b) during such fiscal year.
       (b) Multiyear Contracts To Obtain Replenishment Support 
     Using Ships Constructed Under Program.--
       (1) In general.--In carrying out the program required by 
     this section, the Secretary of the Navy may not enter into 
     one or more multiyear contracts for the purpose of obtaining 
     combat logistics force underway replenishment support for the 
     Navy using ships constructed or leased under the program on a 
     commercial fee-for-service basis unless an appropriation is 
     provided in advance specifically for all obligations to be 
     made under the contract, including any obligations for 
     payments to be made in years after the year in which the 
     contract is entered into, any obligations for payments for 
     early cancellation of the contract, and any obligations for 
     payments for the exercise of contract options.
       (2) Elements.--Each contract under this subsection shall 
     provide for payment by the United States of the following:
       (A) The operational cost of combat logistics force underway 
     replenishment support provided the Navy by the ship or ships 
     covered by the contract.
       (B) The costs of any national defense features or 
     modifications on the ship or ships covered by the contract, 
     which costs shall be paid in full through equal monthly 
     installments under the contract over a number of months (not 
     to exceed 60 months) beginning on or after the date on which 
     the Navy certifies that the ship or ships covered by the 
     contract are qualified and meet Navy standards to provide 
     combat logistics force underway replenishment support for the 
     Navy.
       (3) Compliance with law applicable to multiyear 
     contracts.--Any contract entered into under this subsection 
     shall be entered into in accordance with the provisions of 
     section 2306c of title 10, United States Code, except that--
       (A) notwithstanding subsection (b) of such section, the 
     combat logistics force underway replenishment support for the 
     Navy to be obtained under the contract shall be treated as 
     services to which the authority in subsection (a) of such 
     section applies;
       (B) the term of the contract may not be more than eight 
     years; and
       (C) notwithstanding subsections (d) and (e) of such 
     section--
       (i) the contract may not be entered into unless amounts 
     necessary to cover all costs of cancellation of the contract 
     are appropriated before the contract is entered into; and
       (ii) funds appropriated in advance for performance of the 
     contract shall be the only funds available for costs of 
     cancellation of the contract.
       (4) Compliance with law applicable to service contracts.--A 
     contract entered into under this subsection shall be entered 
     into in accordance with the provisions of section 2401 of 
     title 10, United States Code, except that--
       (A) the Secretary shall not be required to certify to the 
     congressional defense committees that the contract is the 
     most cost-effective means of obtaining combat logistics force 
     underway replenishment support for the Navy; and
       (B) the Secretary shall not be required to certify to the 
     congressional defense committees that there is no alternative 
     for meeting

[[Page 19466]]

     urgent operational requirements other than making the 
     contract.
       (5) Limitation on amount.--The amount of any contract 
     (including any options) under this subsection may not exceed 
     $999,999,999.
       (c) Preference for Financing Under Federal Ship Financing 
     Program.--A contractor seeking financing for a ship whose 
     principal service will be the provision of combat logistics 
     force underway replenishment support for the Navy under a 
     contract under subsection (b) shall be given approval 
     preference by the Secretary of Transportation for the Federal 
     Ship Financing Program under chapter 537 of title 46, United 
     States Code.
       (d) Government War Risk Insurance.--A contractor with the 
     Navy under subsection (b) shall be eligible for Government-
     provided war risk insurance for the ship or ships covered by 
     the contract in accordance with chapter 539 of title 46, 
     United States Code, with the following exceptions:
       (1) With regard to section 53902(a) of such title, the 
     Secretary of the Navy may act for the Secretary of 
     Transportation in approving the issuance of such insurance.
       (2) While an insured ship is completely dedicated to the 
     provision of combat logistics force underway replenishment 
     support for the Navy, the insurance may be issued as agency 
     insurance in accordance with section 53905 of such title.
       (3) The authority to waive the premium under section 
     53905(b) of such title does not apply to war-risk insurance 
     issued pursuant to this subsection.
                                 ______
                                 
  SA 4747. Ms. LANDRIEU submitted an amendment intended to be proposed 
by her to the bill S. 3454, to authorize appropriations for fiscal year 
2011 for military activities of the Department of Defense, for military 
construction, and for defense activities of the Department of Energy, 
to prescribe military personnel strengths for such fiscal year, and for 
other purposes; which was ordered to lie on the table; as follows:

       At the end of subtitle C of title I, add the following:

     SEC. 126. ADDITIONAL COMBAT SHIP MATTERS.

       (a) Modifications to Littoral Combat Ship Program 
     Authority.--Section 121 of the National Defense Authorization 
     Act for Fiscal Year 2010 (Public Law 111-84; 123 Stat. 2211) 
     is amended--
       (1) in subsection (a)--
       (A) in paragraph (1)--
       (i) by striking ``ten Littoral Combat Ships and 15 Littoral 
     Combat Ship ship control and weapon systems'' and inserting 
     ``20 Littoral Combat Ships (LCS), including ship control and 
     weapon systems,''; and
       (ii) by striking ``a contract'' and inserting ``one or more 
     contracts''; and
       (B) in paragraph (2)--
       (i) by striking ``A contract'' and inserting ``Any 
     contract''; and
       (ii) by striking ``liability to'' and inserting ``liability 
     of'';
       (2) in subsection (b)--
       (A) in paragraph (1), by striking ``a procurement'' and 
     inserting ``any contract''; and
       (B) in paragraph (2)--
       (i) by striking ``a Littoral'' and inserting ``any 
     Littoral''; and
       (ii) in subparagraph (A), by striking ``a second shipyard, 
     as soon as practicable'' and inserting ``another shipyard to 
     build to a design specification for that Littoral Combat 
     Ship''; and
       (3) in subsection (c)(1), by striking ``awarded to a 
     contractor selected as part of a procurement'' and inserting 
     ``under any contract''.
       (b) Replacement Combat Logistics Force Underway 
     Replenishment Ship Capabilities for the Navy on a Commercial 
     Fee-for-service Basis.--
       (1) Program required.--The Secretary of the Navy shall 
     carry out a program, in response to Naval Surface Warfare 
     Center Carderock Division Combat Logistics Force Energy 
     Saving Program, BAA N000167-09-BAA-01, to obtain replacement 
     combat logistics force underway replenishment ship 
     capabilities for the Navy on a commercial fee-for-service 
     basis.
       (2) Determination of replacement ships required.--As part 
     of the program required by this subsection, the Secretary--
       (A) shall determine an initial number of fleet oiler ships 
     to be constructed, leased, or both under the program to meet 
     anticipated demands of the Navy for combat logistics force 
     underway replenishment ships; and
       (B) may from time to time determine an additional number of 
     fleet oiler ships to be constructed, leased, or both for such 
     purpose.
       (3) Availability of funds.--Of the amount authorized to be 
     appropriated for research, development, test, and evaluation 
     by section 201 and available for the Navy as specified in the 
     funding table in section 4201, $20,000,000 shall be available 
     for contractor activities for phase 1 (detailed combat 
     logistics force fee-for-service performance requirements 
     specification and detailed feasibility study reflecting such 
     performance requirements) and phase 2 (completion of adequate 
     development work to support contractor delivery of a fixed-
     price multi-year fee-for service proposal, consistent with 
     this section and with sufficient detail and cost definition 
     support to meet government contracting requirements) of the 
     program required by this section. Such funds shall be 
     available for that purpose without fiscal year limitation.
       (4) Budgeting.--The budget of the President for each fiscal 
     year after fiscal year 2011 (as submitted to Congress 
     pursuant to section 1105(a) of title 31, United States Code) 
     shall specify the funds to be required in such fiscal year 
     for the program required by this section, including amounts 
     to be required for the following:
       (A) The capital costs to be incurred in such fiscal year in 
     connection with national defense features or modifications of 
     fleet oiler ships constructed or leased under phase 3 of the 
     program.
       (B) The costs of executing multi-year contracts authorized 
     by subsection (c) during such fiscal year.
       (c) Multiyear Contracts To Obtain Replenishment Support 
     Using Ships Constructed Under Program.--
       (1) In general.--In carrying out the program required by 
     this section, the Secretary of the Navy may not enter into 
     one or more multiyear contracts for the purpose of obtaining 
     combat logistics force underway replenishment support for the 
     Navy using ships constructed or leased under the program on a 
     commercial fee-for-service basis unless an appropriation is 
     provided in advance specifically for all obligations to be 
     made under the contract, including any obligations for 
     payments to be made in years after the year in which the 
     contract is entered into, any obligations for payments for 
     early cancellation of the contract, and any obligations for 
     payments for the exercise of contract options.
       (2) Elements.--Each contract under this subsection shall 
     provide for payment by the United States of the following:
       (A) The operational cost of combat logistics force underway 
     replenishment support provided the Navy by the ship or ships 
     covered by the contract.
       (B) The costs of any national defense features or 
     modifications on the ship or ships covered by the contract, 
     which costs shall be paid in full through equal monthly 
     installments under the contract over a number of months (not 
     to exceed 60 months) beginning on or after the date on which 
     the Navy certifies that the ship or ships covered by the 
     contract are qualified and meet Navy standards to provide 
     combat logistics force underway replenishment support for the 
     Navy.
       (3) Compliance with law applicable to multiyear 
     contracts.--Any contract entered into under this subsection 
     shall be entered into in accordance with the provisions of 
     section 2306c of title 10, United States Code, except that--
       (A) notwithstanding subsection (b) of such section, the 
     combat logistics force underway replenishment support for the 
     Navy to be obtained under the contract shall be treated as 
     services to which the authority in subsection (a) of such 
     section applies;
       (B) the term of the contract may not be more than eight 
     years; and
       (C) notwithstanding subsections (d) and (e) of such 
     section--
       (i) the contract may not be entered into unless amounts 
     necessary to cover all costs of cancellation of the contract 
     are appropriated before the contract is entered into; and
       (ii) funds appropriated in advance for performance of the 
     contract shall be the only funds available for costs of 
     cancellation of the contract.
       (4) Compliance with law applicable to service contracts.--A 
     contract entered into under this subsection shall be entered 
     into in accordance with the provisions of section 2401 of 
     title 10, United States Code, except that--
       (A) the Secretary shall not be required to certify to the 
     congressional defense committees that the contract is the 
     most cost-effective means of obtaining combat logistics force 
     underway replenishment support for the Navy; and
       (B) the Secretary shall not be required to certify to the 
     congressional defense committees that there is no alternative 
     for meeting urgent operational requirements other than making 
     the contract.
       (5) Limitation on amount.--The amount of any contract 
     (including any options) under this subsection may not exceed 
     $999,999,999.
       (d) Preference for Financing Under Federal Ship Financing 
     Program.--A contractor seeking financing for a ship whose 
     principal service will be the provision of combat logistics 
     force underway replenishment support for the Navy under a 
     contract under subsection (c) shall be given approval 
     preference by the Secretary of Transportation for the Federal 
     Ship Financing Program under chapter 537 of title 46, United 
     States Code.
       (e) Government War Risk Insurance.--A contractor with the 
     Navy under subsection (c) shall be eligible for Government-
     provided war risk insurance for the ship or ships covered by 
     the contract in accordance with chapter 539 of title 46, 
     United States Code, with the following exceptions:
       (1) With regard to section 53902(a) of such title, the 
     Secretary of the Navy may act for the Secretary of 
     Transportation in approving the issuance of such insurance.

[[Page 19467]]

       (2) While an insured ship is completely dedicated to the 
     provision of combat logistics force underway replenishment 
     support for the Navy, the insurance may be issued as agency 
     insurance in accordance with section 53905 of such title.
       (3) The authority to waive the premium under section 
     53905(b) of such title does not apply to war-risk insurance 
     issued pursuant to this subsection.
                                 ______
                                 
  SA 4748. Mr. LIEBERMAN (for himself, Mr. Brown of Massachusetts, Mr. 
Leahy, and Mr. Bond) submitted an amendment intended to be proposed by 
him to the bill S. 3454, to authorize appropriations for fiscal year 
2011 for military activities of the Department of Defense, for military 
construction, and for defense activities of the Department of Energy, 
to prescribe military personnel strengths for such fiscal year, and for 
other purposes; which was ordered to lie on the table; as follows:

       Strike section 414 and insert the following:

     SEC. 414. FISCAL YEAR 2011 LIMITATION ON NUMBER OF NON-DUAL 
                   STATUS TECHNICIANS.

       (a) Limitations.--
       (1) National guard.--Within the limitation provided in 
     section 10217(c)(2) of title 10, United States Code, the 
     number of non-dual status technicians employed by the 
     National Guard as of September 30, 2011, may not exceed the 
     following:
       (A) For the Army National Guard of the United States, 
     2,520.
       (B) For the Air National Guard of the United States, 350.
       (2) Army reserve.--The number of non-dual status 
     technicians employed by the Army Reserve as of September 30, 
     2011, may not exceed 595.
       (3) Air force reserve.--The number of non-dual status 
     technicians employed by the Air Force Reserve as of September 
     30, 2011, may not exceed 90.
       (b) Permanent Increase in Limitation on Army National Guard 
     Dual-status Technicians.--Effective as of October 1, 2010, 
     section 10217(c)(2) of title 10, United States Code, is 
     amended by striking ``1,950'' and inserting ``2,870''.
       (c) Non-dual Status Technicians Defined.--In this section, 
     the term ``non-dual status technician'' has the meaning given 
     that term in section 10217(a) of title 10, United States 
     Code.
                                 ______
                                 
  SA 4749. Mr. SESSIONS (for himself and Mr. Shelby) submitted an 
amendment intended to be proposed by him to the bill S. 3454, to 
authorize appropriations for fiscal year 2011 for military activities 
of the Department of Defense, for military construction, and for 
defense activities of the Department of Energy, to prescribe military 
personnel strengths for such fiscal year, and for other purposes; which 
was ordered to lie on the table; as follows:

       At the end of subtitle C of title I, add the following:

     SEC. 126. LITTORAL COMBAT SHIP PROGRAM.

       (a) Contract Authority.--Subsection (a) of section 121 of 
     the National Defense Authorization Act for Fiscal Year 2010 
     (Public Law 111-84; 123 Stat. 2211) is amended--
       (1) in paragraph (1)--
       (A) by striking ``ten Littoral Combat Ships and 15 Littoral 
     Combat Ship ship control and weapon systems'' and inserting 
     ``20 Littoral Combat Ships, including any ship control and 
     weapon systems the Secretary determines necessary for such 
     ships,''; and
       (B) by striking ``a contract'' and inserting ``one or more 
     contracts''; and
       (2) in paragraph (2), by striking ``liability to'' and 
     inserting ``liability of''.
       (b) Technical Data Package.--Subsection (b)(2)(A) of such 
     section is amended by striking ``a second shipyard, as soon 
     as practicable'' and inserting ``another shipyard to build to 
     a design specification for that Littoral Combat Ship''.
       (c) Limitation of Costs.--Subsection (c)(1) of such section 
     is amended by striking ``awarded to a contractor selected as 
     part of a procurement'' and inserting ``under a contract''.
                                 ______
                                 
  SA 4750. Mr. WYDEN (for Mr. Kerry) proposed an amendment to the bill 
S. 841, to direct the Secretary of Transportation to study and 
establish a motor vehicle safety standard that provides for a means of 
alerting blind and other pedestrians of motor vehicle operation; as 
follows:

       Strike out all after the enacting clause and insert the 
     following:

     SECTION 1. SHORT TITLE.

       This Act may be cited as the ``Pedestrian Safety 
     Enhancement Act of 2010'.

     SEC. 2. DEFINITIONS.

       As used in this Act--
       (1) the term ``Secretary'' means the Secretary of 
     Transportation;
       (2) the term ``alert sound'' (herein referred to as the 
     ``sound'') means a vehicle-emitted sound to enable 
     pedestrians to discern vehicle presence, direction, location, 
     and operation;
       (3) the term ``cross-over speed'' means the speed at which 
     tire noise, wind resistance, or other factors eliminate the 
     need for a separate alert sound as determined by the 
     Secretary;
       (4) the term ``motor vehicle'' has the meaning given such 
     term in section 30102(a)(6) of title 49, United States Code, 
     except that such term shall not include a trailer (as such 
     term is defined in section 571.3 of title 49, Code of Federal 
     Regulations);
       (5) the term ``conventional motor vehicle'' means a motor 
     vehicle powered by a gasoline, diesel, or alternative fueled 
     internal combustion engine as its sole means of propulsion;
       (6) the term ``manufacturer'' has the meaning given such 
     term in section 30102(a)(5) of title 49, United States Code;
       (7) the term ``dealer'' has the meaning given such term in 
     section 30102(a)(1) of title 49, United States Code;
       (8) the term ``defect'' has the meaning given such term in 
     section 30102(a)(2) of title 49, United States Code;
       (9) the term ``hybrid vehicle'' means a motor vehicle which 
     has more than one means of propulsion; and
       (10) the term ``electric vehicle'' means a motor vehicle 
     with an electric motor as its sole means of propulsion.

     SEC. 3. MINIMUM SOUND REQUIREMENT FOR MOTOR VEHICLES.

       (a) Rulemaking Required.--Not later than 18 months after 
     the date of enactment of this Act the Secretary shall 
     initiate rulemaking, under section 30111 of title 49, United 
     States Code, to promulgate a motor vehicle safety standard--
       (1) establishing performance requirements for an alert 
     sound that allows blind and other pedestrians to reasonably 
     detect a nearby electric or hybrid vehicle operating below 
     the cross-over speed, if any; and
       (2) requiring new electric or hybrid vehicles to provide an 
     alert sound conforming to the requirements of the motor 
     vehicle safety standard established under this subsection.
     The motor vehicle safety standard established under this 
     subsection shall not require either driver or pedestrian 
     activation of the alert sound and shall allow the pedestrian 
     to reasonably detect a nearby electric or hybrid vehicle in 
     critical operating scenarios including, but not limited to, 
     constant speed, accelerating, or decelerating. The Secretary 
     shall allow manufacturers to provide each vehicle with one or 
     more sounds that comply with the motor vehicle safety 
     standard at the time of manufacture. Further, the Secretary 
     shall require manufacturers to provide, within reasonable 
     manufacturing tolerances, the same sound or set of sounds for 
     all vehicles of the same make and model and shall prohibit 
     manufacturers from providing any mechanism for anyone other 
     than the manufacturer or the dealer to disable, alter, 
     replace, or modify the sound or set of sounds, except that 
     the manufacturer or dealer may alter, replace, or modify the 
     sound or set of sounds in order to remedy a defect or non-
     compliance with the motor vehicle safety standard. The 
     Secretary shall promulgate the required motor vehicle safety 
     standard pursuant to this subsection not later than 36 months 
     after the date of enactment of this Act.
       (b) Consideration.--When conducting the required 
     rulemaking, the Secretary shall--
       (1) determine the minimum level of sound emitted from a 
     motor vehicle that is necessary to provide blind and other 
     pedestrians with the information needed to reasonably detect 
     a nearby electric or hybrid vehicle operating at or below the 
     cross-over speed, if any;
       (2) determine the performance requirements for an alert 
     sound that is recognizable to a pedestrian as a motor vehicle 
     in operation; and
       (3) consider the overall community noise impact.
       (c) Phase-in Required.--The motor vehicle safety standard 
     prescribed pursuant to subsection (a) of this section shall 
     establish a phase-in period for compliance, as determined by 
     the Secretary, and shall require full compliance with the 
     required motor vehicle safety standard for motor vehicles 
     manufactured on or after September 1st of the calendar year 
     that begins 3 years after the date on which the final rule is 
     issued.
       (d) Required Consultation.--When conducting the required 
     study and rulemaking, the Secretary shall--
       (1) consult with the Environmental Protection Agency to 
     assure that the motor vehicle safety standard is consistent 
     with existing noise requirements overseen by the Agency;
       (2) consult consumer groups representing individuals who 
     are blind;
       (3) consult with automobile manufacturers and professional 
     organizations representing them;
       (4) consult technical standardization organizations 
     responsible for measurement methods such as the Society of 
     Automotive Engineers, the International Organization for 
     Standardization, and the United Nations Economic Commission 
     for Europe, World Forum for Harmonization of Vehicle 
     Regulations.
       (e) Required Study and Report to Congress.--Not later than 
     48 months after the date of enactment of this Act, the 
     Secretary

[[Page 19468]]

     shall complete a study and report to Congress as to whether 
     there exists a safety need to apply the motor vehicle safety 
     standard required by subsection (a) to conventional motor 
     vehicles. In the event that the Secretary determines there 
     exists a safety need, the Secretary shall initiate rulemaking 
     under section 30111 of title 49, United States Code, to 
     extend the standard to conventional motor vehicles.

     SEC. 4. FUNDING.

       Notwithstanding any other provision of law, $2,000,000 of 
     any amounts made available to the Secretary of Transportation 
     under under section 406 of title 23, United States Code, 
     shall be made available to the Administrator of the National 
     Highway Transportation Safety Administration for carrying out 
     section 3 of this Act.
                                 ______
                                 
  SA 4751. Mr. WYDEN proposed an amendment to the bill S. 2925, to 
establish a grant program to benefit victims of sex trafficking, and 
for other purposes; as follows:

       Strike section 5 and insert the following:

     SEC. 5. REPORTING REQUIREMENTS.

       (a) Reporting Requirement for State Child Welfare 
     Agencies.--
       (1) Requirement for state child welfare agencies to report 
     children missing or abducted.--Section 471(a) of the Social 
     Security Act (42 U.S.C. 671(a)) is amended--
       (A) in paragraph (32), by striking ``and'' after the 
     semicolon;
       (B) in paragraph (33), by striking the period and inserting 
     ``; and''; and
       (C) by inserting after paragraph (33) the following:
       ``(34) provides that the State has in effect procedures 
     that require the State agency to promptly report information 
     on missing or abducted children to the law enforcement 
     authorities for entry into the National Crime Information 
     Center (NCIC) database of the Federal Bureau of 
     Investigation, established pursuant to section 534 of title 
     28, United States Code.''.
       (2) Regulations.--The Secretary of Health and Human 
     Services shall promulgate regulations implementing the 
     amendments made by paragraph (1). The regulations promulgated 
     under this subsection shall include provisions to withhold 
     Federal funds from any State that fails to substantially 
     comply with the requirement imposed under the amendments made 
     by paragraph (1).
       (3) Effective date.--The amendment made by paragraph (1) 
     shall take effect on the date that is 6 months after the date 
     of the enactment of this Act, without regard to whether final 
     regulations required under paragraph (2) have been 
     promulgated.
       (b) Annual Statistical Summary.--Section 3701(c) of the 
     Crime Control Act of 1990 (42 U.S.C. 5779(c)) is amended by 
     inserting ``, which shall include the total number of reports 
     received and the total number of entries made to the National 
     Crime Information Center (NCIC) database of the Federal 
     Bureau of Investigation, established pursuant to section 534 
     of title 28, United States Code.'' after ``this title''.
       (c) State Reporting.--Section 3702 of the Crime Control Act 
     of 1990 (42 U.S.C. 5780) is amended in paragraph (4)--
       (1) by striking ``(2)'' and inserting ``(3)'';
       (2) in subparagraph (A), by inserting ``, and a photograph 
     taken within the previous 180 days'' after ``dental 
     records'';
       (3) in subparagraph (B), by striking ``and'' after the 
     semicolon;
       (4) by redesignating subparagraph (C) as subparagraph (D); 
     and
       (5) by inserting after subparagraph (B) the following:
       ``(C) notify the National Center for Missing and Exploited 
     Children of each report received relating to a child reported 
     missing from a foster care family home or childcare 
     institution; and''.
                                 ______
                                 
  SA 4752. Mr. WYDEN proposed an amendment to the bill S. 2925, to 
establish a grant program to benefit victims of sex trafficking, and 
for other purposes; as follows:

       On page 23, line 2, insert ``(a) In General.--'' before 
     ``Section 204''.
       On page 26, line 22, after the period add: ``Each eligible 
     entity awarded a block grant under this subparagraph shall 
     certify that Federal funds received under the block grant 
     will be used to combat only interstate sex trafficking.''.
       On page 28, line 9, strike ``50 percent'' and insert ``67 
     percent''.
       On page 33, between lines 20 and 21, insert the following:
       (b) Sunset Provision.--Effective 3 years after the date of 
     enactment of this Act, section 204 of the Trafficking Victims 
     Protection Reauthorization Act of 2005 (42 U.S.C. 14044c) is 
     amended to read as it read on the day before the date of 
     enactment of this Act.
       (c) GAO Evaluation.--Not later than 30 months after the 
     date of enactment of this Act, the Comptroller General of the 
     United States shall conduct a study of and submit to Congress 
     a report evaluating the impact of this Act and the amendments 
     made by this Act in aiding minor victims of sex trafficking 
     in the United States and increasing the ability of law 
     enforcement agencies to prosecute sex trafficking offenders, 
     which shall include recommendations, if any, regarding any 
     legislative or administrative action the Comptroller General 
     determines appropriate.
       On page 36, line 14, insert ``(as defined in such section 
     3486)'' after ``sex offenders''.
       On page 41, line 21, insert ``(a) In General.--'' before 
     ``Section 3486(a)(1)''.
       On page 41, strike line 23 and all that follows through 
     page 42, line 4, and insert the following:
       (1) in subparagraph (A)--
       (A) in clause (i), by striking ``or'' at the end;
       (B) by redesignating clause (ii) as clause (iii); and
       (C) by inserting after clause (i) the following:
       ``(ii) an unregistered sex offender conducted by the United 
     States Marshals Service, the Director of the United States 
     Marshals Service; or''; and
       On page 42, strike line 9.
       On page 42, line 10, strike ``(C)'' and insert ``(B)''.
       On page 42, line 12, strike ``(D)'' and insert ``(C)''.
       On page 42, after line 15, add the following:
       (b) Technical and Conforming Amendments.--Section 3486(a) 
     of title 18, United States Code, is amended--
       (1) in paragraph (6)(A), by striking ``United State'' and 
     inserting ``United States'';
       (2) in paragraph (9), by striking ``(1)(A)(ii)'' and 
     inserting ``(1)(A)(iii)''; and
       (3) in paragraph (10), by striking ``paragraph (1)(A)(ii)'' 
     and inserting ``paragraph (1)(A)(iii)''.

     SEC. 12. REDUCING UNNECESSARY PRINTING AND PUBLISHING COSTS 
                   OF GOVERNMENT DOCUMENTS.

       Not later than 180 days after the date of enactment of this 
     Act, the Director of the Office of Management and Budget 
     shall coordinate with the heads of Federal departments and 
     independent agencies to--
       (1) determine which Government publications could be 
     available on Government websites and no longer printed and to 
     devise a strategy to reduce overall Government printing costs 
     beginning with fiscal year 2012, except that the Director 
     shall ensure that essential printed documents prepared for 
     Social Security recipients, Medicare beneficiaries, and other 
     populations in areas with limited internet access or use 
     continue to remain available;
       (2) establish government-wide Federal guidelines on 
     employee printing;
       (3) issue on the Office of Management and Budget's public 
     website the results of a cost-benefit analysis on 
     implementing a digital signature system and on establishing 
     employee printing identification systems, such as the use of 
     individual employee cards or codes, to monitor the amount of 
     printing done by Federal employees, except that the Director 
     of the Office of Management and Budget shall ensure that 
     Federal employee printing costs unrelated to national 
     defense, homeland security, border security, national 
     disasters, and other emergencies do not exceed $860,000,000 
     annually for fiscal years 2012 through 2014; and
       (4) issue guidelines requiring every department, agency, 
     commission or office to list at a prominent place near the 
     beginning of each publication distributed to the public and 
     issued or paid for by the Federal Government the following:
       (A) The name of the issuing agency, department, commission 
     or office.
       (B) The total number of copies of the document printed.
       (C) The collective cost of producing and printing all of 
     the copies of the document.
       (D) The name of the firm publishing the document.

     SEC. 13. BUDGETARY EFFECTS.

       The budgetary effects of this Act, for the purpose of 
     complying with the Statutory Pay-As-You-Go-Act of 2010, shall 
     be determined by reference to the latest statement titled 
     ``Budgetary Effects of PAYGO Legislation'' for this Act, 
     submitted for printing in the Congressional Record by the 
     Chairman of the Senate Budget Committee, provided that such 
     statement has been submitted prior to the vote on passage.
                                 ______
                                 
  SA 4753. Mr. REID (for himself and Mr. McConnell) proposed an 
amendment to the bill H.R. 4853, to amend the Internal Revenue Code of 
1986 to extend the funding and expenditure authority of the Airport and 
Airway I rust Fund, to amend title 49, United States Code, to extend 
authorizations for the airport improvement program, and for other 
purposes; as follows:

       In lieu of the matter proposed to be inserted, insert the 
     following:

     SECTION 1. SHORT TITLE; ETC.

       (a) Short Title.--This Act may be cited as the ``Tax 
     Relief, Unemployment Insurance Reauthorization, and Job 
     Creation Act of 2010''.
       (b) Amendment of 1986 Code.--Except as otherwise expressly 
     provided, whenever in this Act an amendment or repeal is 
     expressed in terms of an amendment to, or repeal of, a 
     section or other provision, the reference shall be considered 
     to be made to a section or other provision of the Internal 
     Revenue Code of 1986.

[[Page 19469]]

       (c) Table of Contents.--The table of contents for this Act 
     is as follows:

Sec. 1. Short title; etc.

               TITLE I--TEMPORARY EXTENSION OF TAX RELIEF

Sec. 101. Temporary extension of 2001 tax relief.
Sec. 102. Temporary extension of 2003 tax relief.
Sec. 103. Temporary extension of 2009 tax relief.

         TITLE II--TEMPORARY EXTENSION OF INDIVIDUAL AMT RELIEF

Sec. 201. Temporary extension of increased alternative minimum tax 
              exemption amount.
Sec. 202. Temporary extension of alternative minimum tax relief for 
              nonrefundable personal credits.

                 TITLE III--TEMPORARY ESTATE TAX RELIEF

Sec. 301. Reinstatement of estate tax; repeal of carryover basis.
Sec. 302. Modifications to estate, gift, and generation-skipping 
              transfer taxes.
Sec. 303. Applicable exclusion amount increased by unused exclusion 
              amount of deceased spouse.
Sec. 304. Application of EGTRRA sunset to this title.

         TITLE IV--TEMPORARY EXTENSION OF INVESTMENT INCENTIVES

Sec. 401. Extension of bonus depreciation; temporary 100 percent 
              expensing for certain business assets.
Sec. 402. Temporary extension of increased small business expensing.

  TITLE V--TEMPORARY EXTENSION OF UNEMPLOYMENT INSURANCE AND RELATED 
                                MATTERS

Sec. 501. Temporary extension of unemployment insurance provisions.
Sec. 502. Temporary modification of indicators under the extended 
              benefit program.
Sec. 503. Technical amendment relating to collection of unemployment 
              compensation debts.
Sec. 504. Technical correction relating to repeal of continued dumping 
              and subsidy offset.
Sec. 505. Additional extended unemployment benefits under the Railroad 
              Unemployment Insurance Act.

              TITLE VI--TEMPORARY EMPLOYEE PAYROLL TAX CUT

Sec. 601. Temporary employee payroll tax cut.

     TITLE VII--TEMPORARY EXTENSION OF CERTAIN EXPIRING PROVISIONS

                           Subtitle A--Energy

Sec. 701. Incentives for biodiesel and renewable diesel.
Sec. 702. Credit for refined coal facilities.
Sec. 703. New energy efficient home credit.
Sec. 704. Excise tax credits and outlay payments for alternative fuel 
              and alternative fuel mixtures.
Sec. 705. Special rule for sales or dispositions to implement FERC or 
              State electric restructuring policy for qualified 
              electric utilities.
Sec. 706. Suspension of limitation on percentage depletion for oil and 
              gas from marginal wells.
Sec. 707. Extension of grants for specified energy property in lieu of 
              tax credits.
Sec. 708. Extension of provisions related to alcohol used as fuel.
Sec. 709. Energy efficient appliance credit.
Sec. 710. Credit for nonbusiness energy property.
Sec. 711. Alternative fuel vehicle refueling property.

                   Subtitle B--Individual Tax Relief

Sec. 721. Deduction for certain expenses of elementary and secondary 
              school teachers.
Sec. 722. Deduction of State and local sales taxes.
Sec. 723. Contributions of capital gain real property made for 
              conservation purposes.
Sec. 724. Above-the-line deduction for qualified tuition and related 
              expenses.
Sec. 725. Tax-free distributions from individual retirement plans for 
              charitable purposes.
Sec. 726. Look-thru of certain regulated investment company stock in 
              determining gross estate of nonresidents.
Sec. 727. Parity for exclusion from income for employer-provided mass 
              transit and parking benefits.
Sec. 728. Refunds disregarded in the administration of Federal programs 
              and federally assisted programs.

                    Subtitle C--Business Tax Relief

Sec. 731. Research credit.
Sec. 732. Indian employment tax credit.
Sec. 733. New markets tax credit.
Sec. 734. Railroad track maintenance credit.
Sec. 735. Mine rescue team training credit.
Sec. 736. Employer wage credit for employees who are active duty 
              members of the uniformed services.
Sec. 737. 15-year straight-line cost recovery for qualified leasehold 
              improvements, qualified restaurant buildings and 
              improvements, and qualified retail improvements.
Sec. 738. 7-year recovery period for motorsports entertainment 
              complexes.
Sec. 739. Accelerated depreciation for business property on an Indian 
              reservation.
Sec. 740. Enhanced charitable deduction for contributions of food 
              inventory.
Sec. 741. Enhanced charitable deduction for contributions of book 
              inventories to public schools.
Sec. 742. Enhanced charitable deduction for corporate contributions of 
              computer inventory for educational purposes.
Sec. 743. Election to expense mine safety equipment.
Sec. 744. Special expensing rules for certain film and television 
              productions.
Sec. 745. Expensing of environmental remediation costs.
Sec. 746. Deduction allowable with respect to income attributable to 
              domestic production activities in Puerto Rico.
Sec. 747. Modification of tax treatment of certain payments to 
              controlling exempt organizations.
Sec. 748. Treatment of certain dividends of regulated investment 
              companies.
Sec. 749. RIC qualified investment entity treatment under FIRPTA.
Sec. 750. Exceptions for active financing income.
Sec. 751. Look-thru treatment of payments between related controlled 
              foreign corporations under foreign personal holding 
              company rules.
Sec. 752. Basis adjustment to stock of S corps making charitable 
              contributions of property.
Sec. 753. Empowerment zone tax incentives.
Sec. 754. Tax incentives for investment in the District of Columbia.
Sec. 755. Temporary increase in limit on cover over of rum excise taxes 
              to Puerto Rico and the Virgin Islands.
Sec. 756. American Samoa economic development credit.
Sec. 757. Work opportunity credit.
Sec. 758. Qualified zone academy bonds.
Sec. 759. Mortgage insurance premiums.
Sec. 760. Temporary exclusion of 100 percent of gain on certain small 
              business stock.

            Subtitle D--Temporary Disaster Relief Provisions

                    subpart a--new york liberty zone

Sec. 761. Tax-exempt bond financing.

                           subpart b--go zone

Sec. 762. Increase in rehabilitation credit.
Sec. 763. Low-income housing credit rules for buildings in GO zones.
Sec. 764. Tax-exempt bond financing.
Sec. 765. Bonus depreciation deduction applicable to the GO Zone.

                    TITLE VIII--BUDGETARY PROVISIONS

Sec. 801. Determination of budgetary effects.
Sec. 802. Emergency designations.

               TITLE I--TEMPORARY EXTENSION OF TAX RELIEF

     SEC. 101. TEMPORARY EXTENSION OF 2001 TAX RELIEF.

       (a) Temporary Extension.--
       (1) In general.--Section 901 of the Economic Growth and Tax 
     Relief Reconciliation Act of 2001 is amended by striking 
     ``December 31, 2010'' both places it appears and inserting 
     ``December 31, 2012''.
       (2) Effective date.--The amendment made by this subsection 
     shall take effect as if included in the enactment of the 
     Economic Growth and Tax Relief Reconciliation Act of 2001.
       (b) Separate Sunset for Expansion of Adoption Benefits 
     Under the Patient Protection and Affordable Care Act.--
       (1) In general.--Subsection (c) of section 10909 of the 
     Patient Protection and Affordable Care Act is amended to read 
     as follows:
       ``(c) Sunset Provision.--Each provision of law amended by 
     this section is amended to read as such provision would read 
     if this section had never been enacted. The amendments made 
     by the preceding sentence shall apply to taxable years 
     beginning after December 31, 2011.''.
       (2) Conforming amendment.--Subsection (d) of section 10909 
     of such Act is amended by striking ``The amendments'' and 
     inserting ``Except as provided in subsection (c), the 
     amendments''.

     SEC. 102. TEMPORARY EXTENSION OF 2003 TAX RELIEF.

       (a) In General.--Section 303 of the Jobs and Growth Tax 
     Relief Reconciliation Act of 2003 is amended by striking 
     ``December 31, 2010'' and inserting ``December 31, 2012''.
       (b) Effective Date.--The amendment made by this section 
     shall take effect as if included in the enactment of the Jobs 
     and Growth Tax Relief Reconciliation Act of 2003.

[[Page 19470]]



     SEC. 103. TEMPORARY EXTENSION OF 2009 TAX RELIEF.

       (a) American Opportunity Tax Credit.--
       (1) In general.--Section 25A(i) is amended by striking ``or 
     2010'' and inserting ``, 2010, 2011, or 2012''.
       (2) Treatment of possessions.--Section 1004(c)(1) of the 
     American Recovery and Reinvestment Tax Act of 2009 is amended 
     by striking ``and 2010'' each place it appears and inserting 
     ``, 2010, 2011, and 2012''.
       (b) Child Tax Credit.--Section 24(d)(4) is amended--
       (1) by striking ``2009 and 2010'' in the heading and 
     inserting ``2009, 2010, 2011, and 2012'', and
       (2) by striking ``or 2010'' and inserting ``, 2010, 2011, 
     or 2012''.
       (c) Earned Income Tax Credit.--Section 32(b)(3) is 
     amended--
       (1) by striking ``2009 and 2010'' in the heading and 
     inserting ``2009, 2010, 2011, and 2012'', and
       (2) by striking ``or 2010'' and inserting ``, 2010, 2011, 
     or 2012''.
       (d) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2010.

         TITLE II--TEMPORARY EXTENSION OF INDIVIDUAL AMT RELIEF

     SEC. 201. TEMPORARY EXTENSION OF INCREASED ALTERNATIVE 
                   MINIMUM TAX EXEMPTION AMOUNT.

       (a) In General.--Paragraph (1) of section 55(d) is 
     amended--
       (1) by striking ``$70,950'' and all that follows through 
     ``2009'' in subparagraph (A) and inserting ``$72,450 in the 
     case of taxable years beginning in 2010 and $74,450 in the 
     case of taxable years beginning in 2011'', and
       (2) by striking ``$46,700'' and all that follows through 
     ``2009'' in subparagraph (B) and inserting ``$47,450 in the 
     case of taxable years beginning in 2010 and $48,450 in the 
     case of taxable years beginning in 2011''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2009.
       (c) Repeal of EGTRRA Sunset.--Title IX of the Economic 
     Growth and Tax Relief Reconciliation Act of 2001 (relating to 
     sunset of provisions of such Act) shall not apply to title 
     VII of such Act (relating to alternative minimum tax).

     SEC. 202. TEMPORARY EXTENSION OF ALTERNATIVE MINIMUM TAX 
                   RELIEF FOR NONREFUNDABLE PERSONAL CREDITS.

       (a) In General.--Paragraph (2) of section 26(a) is 
     amended--
       (1) by striking ``or 2009'' and inserting ``2009, 2010, or 
     2011'', and
       (2) by striking ``2009'' in the heading thereof and 
     inserting ``2011''.
       (b)  Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2009.

                 TITLE III--TEMPORARY ESTATE TAX RELIEF

     SEC. 301. REINSTATEMENT OF ESTATE TAX; REPEAL OF CARRYOVER 
                   BASIS.

       (a) In General.--Each provision of law amended by subtitle 
     A or E of title V of the Economic Growth and Tax Relief 
     Reconciliation Act of 2001 is amended to read as such 
     provision would read if such subtitle had never been enacted.
       (b) Conforming Amendment.--On and after January 1, 2011, 
     paragraph (1) of section 2505(a) of the Internal Revenue Code 
     of 1986 is amended to read as such paragraph would read if 
     section 521(b)(2) of the Economic Growth and Tax Relief 
     Reconciliation Act of 2001 had never been enacted.
       (c) Special Election With Respect to Estates of Decedents 
     Dying in 2010.--Notwithstanding subsection (a), in the case 
     of an estate of a decedent dying after December 31, 2009, and 
     before January 1, 2011, the executor (within the meaning of 
     section 2203 of the Internal Revenue Code of 1986) may elect 
     to apply such Code as though the amendments made by 
     subsection (a) do not apply with respect to chapter 11 of 
     such Code and with respect to property acquired or passing 
     from such decedent (within the meaning of section 1014(b) of 
     such Code).  Such election shall be made at such time and in 
     such manner as the Secretary of the Treasury or the 
     Secretary's delegate shall provide. Such an election once 
     made shall be revocable only with the consent of the 
     Secretary of the Treasury or the Secretary's delegate. For 
     purposes of section 2652(a)(1) of such Code, the 
     determination of whether any property is subject to the tax 
     imposed by such chapter 11 shall be made without regard to 
     any election made under this subsection.
       (d) Extension of Time for Performing Certain Acts.--
       (1) Estate tax.--In the case of the estate of a decedent 
     dying after December 31, 2009, and before the date of the 
     enactment of this Act, the due date for--
       (A) filing any return under section 6018 of the Internal 
     Revenue Code of 1986 (including any election required to be 
     made on such a return) as such section is in effect after the 
     date of the enactment of this Act without regard to any 
     election under subsection (c),
       (B) making any payment of tax under chapter 11 of such 
     Code, and
       (C) making any disclaimer described in section 2518(b) of 
     such Code of an interest in property passing by reason of the 
     death of such decedent,

     shall not be earlier than the date which is 9 months after 
     the date of the enactment of this Act.
       (2) Generation-skipping tax.--In the case of any 
     generation-skipping transfer made after December 31, 2009, 
     and before the date of the enactment of this Act, the due 
     date for filing any return under section 2662 of the Internal 
     Revenue Code of 1986 (including any election required to be 
     made on such a return) shall not be earlier than the date 
     which is 9 months after the date of the enactment of this 
     Act.
       (e) Effective Date.--Except as otherwise provided in this 
     section, the amendments made by this section shall apply to 
     estates of decedents dying, and transfers made, after 
     December 31, 2009.

     SEC. 302. MODIFICATIONS TO ESTATE, GIFT, AND GENERATION-
                   SKIPPING TRANSFER TAXES.

       (a) Modifications to Estate Tax.--
       (1) $5,000,000 applicable exclusion amount.--Subsection (c) 
     of section 2010 is amended to read as follows:
       ``(c) Applicable Credit Amount.--
       ``(1) In general.--For purposes of this section, the 
     applicable credit amount is the amount of the tentative tax 
     which would be determined under section 2001(c) if the amount 
     with respect to which such tentative tax is to be computed 
     were equal to the applicable exclusion amount.
       ``(2) Applicable exclusion amount.--
       ``(A) In general.--For purposes of this subsection, the 
     applicable exclusion amount is $5,000,000.
       ``(B) Inflation adjustment.--In the case of any decedent 
     dying in a calendar year after 2011, the dollar amount in 
     subparagraph (A) shall be increased by an amount equal to--
       ``(i) such dollar amount, multiplied by
       ``(ii) the cost-of-living adjustment determined under 
     section 1(f)(3) for such calendar year by substituting 
     `calendar year 2010' for `calendar year 1992' in subparagraph 
     (B) thereof.

     If any amount as adjusted under the preceding sentence is not 
     a multiple of $10,000, such amount shall be rounded to the 
     nearest multiple of $10,000.''.
       (2) Maximum estate tax rate equal to 35 percent.--
     Subsection (c) of section 2001 is amended--
       (A) by striking ``Over $500,000'' and all that follows in 
     the table contained in paragraph (1) and inserting the 
     following:


 
 
 
``Over $500,000...........................  $155,800, plus 35 percent of
                                             the excess of such amount
                                             over $500,000.'',
 


       (B) by striking ``(1) In general.--'', and
       (C) by striking paragraph (2).
       (b) Modifications to Gift Tax.--
       (1) Restoration of unified credit against gift tax.--
       (A) In general.--Paragraph (1) of section 2505(a), after 
     the application of section 301(b), is amended by striking 
     ``(determined as if the applicable exclusion amount were 
     $1,000,000)''.
       (B) Effective date.--The amendment made by this paragraph 
     shall apply to gifts made after December 31, 2010.
       (2) Modification of gift tax rate.--On and after January 1, 
     2011, subsection (a) of section 2502 is amended to read as 
     such subsection would read if section 511(d) of the Economic 
     Growth and Tax Relief Reconciliation Act of 2001 had never 
     been enacted.
       (c) Modification of Generation-skipping Transfer Tax.--In 
     the case of any generation-skipping transfer made after 
     December 31, 2009, and before January 1, 2011, the applicable 
     rate determined under section 2641(a) of the Internal Revenue 
     Code of 1986 shall be zero.
       (d) Modifications of Estate and Gift Taxes to Reflect 
     Differences in Credit Resulting From Different Tax Rates.--
       (1) Estate tax.--
       (A) In general.--Section 2001(b)(2) is amended by striking 
     ``if the provisions of subsection (c) (as in effect at the 
     decedent's death)'' and inserting ``if the modifications 
     described in subsection (g)''.
       (B) Modifications.--Section 2001 is amended by adding at 
     the end the following new subsection:
       ``(g) Modifications to Gift Tax Payable to Reflect 
     Different Tax Rates.--For purposes of applying subsection 
     (b)(2) with respect to 1 or more gifts, the rates of tax 
     under subsection (c) in effect at the decedent's death shall, 
     in lieu of the rates of tax in effect at the time of such 
     gifts, be used both to compute--
       ``(1) the tax imposed by chapter 12 with respect to such 
     gifts, and
       ``(2) the credit allowed against such tax under section 
     2505, including in computing--
       ``(A) the applicable credit amount under section 
     2505(a)(1), and
       ``(B) the sum of the amounts allowed as a credit for all 
     preceding periods under section 2505(a)(2).''.
       (2) Gift tax.--Section 2505(a) is amended by adding at the 
     end the following new flush sentence:

     ``For purposes of applying paragraph (2) for any calendar 
     year, the rates of tax in effect under section 2502(a)(2) for 
     such calendar year shall, in lieu of the rates of tax in 
     effect for preceding calendar periods, be used in determining 
     the amounts allowable as a credit

[[Page 19471]]

     under this section for all preceding calendar periods.''.
       (e) Conforming Amendment.--Section 2511 is amended by 
     striking subsection (c).
       (f) Effective Date.--Except as otherwise provided in this 
     subsection, the amendments made by this section shall apply 
     to estates of decedents dying, generation-skipping transfers, 
     and gifts made, after December 31, 2009.

     SEC. 303. APPLICABLE EXCLUSION AMOUNT INCREASED BY UNUSED 
                   EXCLUSION AMOUNT OF DECEASED SPOUSE.

       (a) In General.--Section 2010(c), as amended by section 
     302(a), is amended by striking paragraph (2) and inserting 
     the following new paragraphs:
       ``(2) Applicable exclusion amount.--For purposes of this 
     subsection, the applicable exclusion amount is the sum of--
       ``(A) the basic exclusion amount, and
       ``(B) in the case of a surviving spouse, the deceased 
     spousal unused exclusion amount.
       ``(3) Basic exclusion amount.--
       ``(A) In general.--For purposes of this subsection, the 
     basic exclusion amount is $5,000,000.
       ``(B) Inflation adjustment.--In the case of any decedent 
     dying in a calendar year after 2011, the dollar amount in 
     subparagraph (A) shall be increased by an amount equal to--
       ``(i) such dollar amount, multiplied by
       ``(ii) the cost-of-living adjustment determined under 
     section 1(f)(3) for such calendar year by substituting 
     `calendar year 2010' for `calendar year 1992' in subparagraph 
     (B) thereof.

     If any amount as adjusted under the preceding sentence is not 
     a multiple of $10,000, such amount shall be rounded to the 
     nearest multiple of $10,000.
       ``(4) Deceased spousal unused exclusion amount.--For 
     purposes of this subsection, with respect to a surviving 
     spouse of a deceased spouse dying after December 31, 2010, 
     the term `deceased spousal unused exclusion amount' means the 
     lesser of--
       ``(A) the basic exclusion amount, or
       ``(B) the excess of--
       ``(i) the basic exclusion amount of the last such deceased 
     spouse of such surviving spouse, over
       ``(ii) the amount with respect to which the tentative tax 
     is determined under section 2001(b)(1) on the estate of such 
     deceased spouse.
       ``(5) Special rules.--
       ``(A) Election required.--A deceased spousal unused 
     exclusion amount may not be taken into account by a surviving 
     spouse under paragraph (2) unless the executor of the estate 
     of the deceased spouse files an estate tax return on which 
     such amount is computed and makes an election on such return 
     that such amount may be so taken into account. Such election, 
     once made, shall be irrevocable. No election may be made 
     under this subparagraph if such return is filed after the 
     time prescribed by law (including extensions) for filing such 
     return.
       ``(B) Examination of prior returns after expiration of 
     period of limitations with respect to deceased spousal unused 
     exclusion amount.--Notwithstanding any period of limitation 
     in section 6501, after the time has expired under section 
     6501 within which a tax may be assessed under chapter 11 or 
     12 with respect to a deceased spousal unused exclusion 
     amount, the Secretary may examine a return of the deceased 
     spouse to make determinations with respect to such amount for 
     purposes of carrying out this subsection.
       ``(6) Regulations.--The Secretary shall prescribe such 
     regulations as may be necessary or appropriate to carry out 
     this subsection.''.
       (b) Conforming Amendments.--
       (1) Paragraph (1) of section 2505(a), as amended by section 
     302(b)(1), is amended to read as follows:
       ``(1) the applicable credit amount in effect under section 
     2010(c) which would apply if the donor died as of the end of 
     the calendar year, reduced by''.
       (2) Section 2631(c) is amended by striking ``the applicable 
     exclusion amount'' and inserting ``the basic exclusion 
     amount''.
       (3) Section 6018(a)(1) is amended by striking ``applicable 
     exclusion amount'' and inserting ``basic exclusion amount''.
       (c) Effective Dates.--
       (1) In general.--Except as provided in paragraph (2), the 
     amendments made by this section shall apply to estates of 
     decedents dying and gifts made after December 31, 2010.
       (2) Conforming amendment relating to generation-skipping 
     transfers.--The amendment made by subsection (b)(2) shall 
     apply to generation-skipping transfers after December 31, 
     2010.

     SEC. 304. APPLICATION OF EGTRRA SUNSET TO THIS TITLE.

       Section 901 of the Economic Growth and Tax Relief 
     Reconciliation Act of 2001 shall apply to the amendments made 
     by this section.

         TITLE IV--TEMPORARY EXTENSION OF INVESTMENT INCENTIVES

     SEC. 401. EXTENSION OF BONUS DEPRECIATION; TEMPORARY 100 
                   PERCENT EXPENSING FOR CERTAIN BUSINESS ASSETS.

       (a) In General.--Paragraph (2) of section 168(k) is 
     amended--
       (1) by striking ``January 1, 2012'' in subparagraph (A)(iv) 
     and inserting ``January 1, 2014'', and
       (2) by striking ``January 1, 2011'' each place it appears 
     and inserting ``January 1, 2013''.
       (b) Temporary 100 Percent Expensing.--Subsection (k) of 
     section 168 is amended by adding at the end the following new 
     paragraph:
       ``(5) Special rule for property acquired during certain 
     pre-2012 periods.--In the case of qualified property acquired 
     by the taxpayer (under rules similar to the rules of clauses 
     (ii) and (iii) of paragraph (2)(A)) after September 8, 2010, 
     and before January 1, 2012, and which is placed in service by 
     the taxpayer before January 1, 2012 (January 1, 2013, in the 
     case of property described in subparagraph (2)(B) or (2)(C)), 
     paragraph (1)(A) shall be applied by substituting `100 
     percent' for `50 percent'.''.
       (c) Extension of Election to Accelerate the AMT Credit in 
     Lieu of Bonus Depreciation.--
       (1) Extension.--Clause (iii) of section 168(k)(4)(D) is 
     amended by striking ``or production'' and all that follows 
     and inserting ``or production--

       ``(I) after March 31, 2008, and before January 1, 2010, and
       ``(II) after December 31, 2010, and before January 1, 2013,

     shall be taken into account under subparagraph (B)(ii) 
     thereof,''.
       (2) Rules for round 2 extension property.--Paragraph (4) of 
     section 168(k) is amended by adding at the end the following 
     new subparagraph:
       ``(I) Special rules for round 2 extension property.--
       ``(i) In general.--In the case of round 2 extension 
     property, this paragraph shall be applied without regard to--

       ``(I) the limitation described in subparagraph (B)(i) 
     thereof, and
       ``(II) the business credit increase amount under 
     subparagraph (E)(iii) thereof.

       ``(ii) Taxpayers previously electing acceleration.--In the 
     case of a taxpayer who made the election under subparagraph 
     (A) for its first taxable year ending after March 31, 2008, 
     or a taxpayer who made the election under subparagraph 
     (H)(ii) for its first taxable year ending after December 31, 
     2008--

       ``(I) the taxpayer may elect not to have this paragraph 
     apply to round 2 extension property, but
       ``(II) if the taxpayer does not make the election under 
     subclause (I), in applying this paragraph to the taxpayer the 
     bonus depreciation amount, maximum amount, and maximum 
     increase amount shall be computed and applied to eligible 
     qualified property which is round 2 extension property.

     The amounts described in subclause (II) shall be computed 
     separately from any amounts computed with respect to eligible 
     qualified property which is not round 2 extension property.
       ``(iii) Taxpayers not previously electing acceleration.--In 
     the case of a taxpayer who neither made the election under 
     subparagraph (A) for its first taxable year ending after 
     March 31, 2008, nor made the election under subparagraph 
     (H)(ii) for its first taxable year ending after December 31, 
     2008--

       ``(I) the taxpayer may elect to have this paragraph apply 
     to its first taxable year ending after December 31, 2010, and 
     each subsequent taxable year, and
       ``(II) if the taxpayer makes the election under subclause 
     (I), this paragraph shall only apply to eligible qualified 
     property which is round 2 extension property.

       ``(iv) Round 2 extension property.--For purposes of this 
     subparagraph, the term `round 2 extension property' means 
     property which is eligible qualified property solely by 
     reason of the extension of the application of the special 
     allowance under paragraph (1) pursuant to the amendments made 
     by section 401(a) of the Tax Relief, Unemployment Insurance 
     Reauthorization, and Job Creation Act of 2010 (and the 
     application of such extension to this paragraph pursuant to 
     the amendment made by section 401(c)(1) of such Act).''.
       (d) Conforming Amendments.--
       (1) The heading for subsection (k) of section 168 is 
     amended by striking ``January 1, 2011'' and inserting 
     ``January 1, 2013''.
       (2) The heading for clause (ii) of section 168(k)(2)(B) is 
     amended by striking ``pre-january 1, 2011'' and inserting 
     ``pre-january 1, 2013''.
       (3) Subparagraph (D) of section 168(k)(4) is amended--
       (A) by striking clauses (iv) and (v),
       (B) by inserting ``and'' at the end of clause (ii), and
       (C) by striking the comma at the end of clause (iii) and 
     inserting a period.
       (4) Paragraph (5) of section 168(l) is amended--
       (A) by inserting ``and'' at the end of subparagraph (A),
       (B) by striking subparagraph (B), and
       (C) by redesignating subparagraph (C) as subparagraph (B).
       (5) Subparagraph (C) of section 168(n)(2) is amended by 
     striking ``January 1, 2011'' and inserting ``January 1, 
     2013''.
       (6) Subparagraph (D) of section 1400L(b)(2) is amended by 
     striking ``January 1, 2011'' and inserting ``January 1, 
     2013''.
       (7) Subparagraph (B) of section 1400N(d)(3) is amended by 
     striking ``January 1, 2011'' and inserting ``January 1, 
     2013''.
       (e) Effective Dates.--

[[Page 19472]]

       (1) In general.--Except as provided in paragraph (2), the 
     amendments made by this section shall apply to property 
     placed in service after December 31, 2010, in taxable years 
     ending after such date.
       (2) Temporary 100 percent expensing.--The amendment made by 
     subsection (b) shall apply to property placed in service 
     after September 8, 2010, in taxable years ending after such 
     date.

     SEC. 402. TEMPORARY EXTENSION OF INCREASED SMALL BUSINESS 
                   EXPENSING.

       (a) Dollar Limitation.--Section 179(b)(1) is amended by 
     striking ``and'' at the end of subparagraph (B) and by 
     striking subparagraph (C) and inserting the following new 
     subparagraphs:
       ``(C) $125,000 in the case of taxable years beginning in 
     2012, and
       ``(D) $25,000 in the case of taxable years beginning after 
     2012.''.
       (b) Reduction in Limitation.--Section 179(b)(2) is amended 
     by striking ``and'' at the end of subparagraph (B) and by 
     striking subparagraph (C) and inserting the following new 
     subparagraphs:
       ``(C) $500,000 in the case of taxable years beginning in 
     2012, and
       ``(D) $200,000 in the case of taxable years beginning after 
     2012.''.
       (c) Inflation Adjustment.--Subsection (b) of section 179 is 
     amended by adding at the end the following new paragraph:
       ``(6) Inflation adjustment.--
       ``(A) In general.--In the case of any taxable year 
     beginning in calendar year 2012, the $125,000 and $500,000 
     amounts in paragraphs (1)(C) and (2)(C) shall each be 
     increased by an amount equal to--
       ``(i) such dollar amount, multiplied by
       ``(ii) the cost-of-living adjustment determined under 
     section 1(f)(3) for the calendar year in which the taxable 
     year begins, by substituting `calendar year 2006' for 
     `calendar year 1992' in subparagraph (B) thereof.
       ``(B) Rounding.--
       ``(i) Dollar limitation.--If the amount in paragraph (1) as 
     increased under subparagraph (A) is not a multiple of $1,000, 
     such amount shall be rounded to the nearest multiple of 
     $1,000.
       ``(ii) Phaseout amount.--If the amount in paragraph (2) as 
     increased under subparagraph (A) is not a multiple of 
     $10,000, such amount shall be rounded to the nearest multiple 
     of $10,000.''.
       (d) Computer Software.--Section 179(d)(1)(A)(ii) is amended 
     by striking ``2012'' and inserting ``2013''.
       (e) Conforming Amendment.--Section 179(c)(2) is amended by 
     striking ``2012'' and inserting ``2013''.
       (f) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2011.

  TITLE V--TEMPORARY EXTENSION OF UNEMPLOYMENT INSURANCE AND RELATED 
                                MATTERS

     SEC. 501. TEMPORARY EXTENSION OF UNEMPLOYMENT INSURANCE 
                   PROVISIONS.

       (a) In General.--(1) Section 4007 of the Supplemental 
     Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 
     note) is amended--
       (A) by striking ``November 30, 2010'' each place it appears 
     and inserting ``January 3, 2012'';
       (B) in the heading for subsection (b)(2), by striking 
     ``november 30, 2010'' and inserting ``january 3, 2012''; and
       (C) in subsection (b)(3), by striking ``April 30, 2011'' 
     and inserting ``June 9, 2012''.
       (2) Section 2005 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. 444), is amended--
       (A) by striking ``December 1, 2010'' each place it appears 
     and inserting ``January 4, 2012''; and
       (B) in subsection (c), by striking ``May 1, 2011'' and 
     inserting ``June 11, 2012''.
       (3) Section 5 of the Unemployment Compensation Extension 
     Act of 2008 (Public Law 110-449; 26 U.S.C. 3304 note) is 
     amended by striking ``April 30, 2011'' and inserting ``June 
     10, 2012''.
       (b) Funding.--Section 4004(e)(1) of the Supplemental 
     Appropriations Act, 2008 (Public Law 110-252; 26 U.S.C. 3304 
     note) is amended--
       (1) in subparagraph (E), by striking ``and'' at the end; 
     and
       (2) by inserting after subparagraph (F) the following:
       ``(G) the amendments made by section 501(a)(1) of the Tax 
     Relief, Unemployment Insurance Reauthorization, and Job 
     Creation Act of 2010; and''.
       (c) Effective Date.--The amendments made by this section 
     shall take effect as if included in the enactment of the 
     Unemployment Compensation Extension Act of 2010 (Public Law 
     111-205).

     SEC. 502. TEMPORARY MODIFICATION OF INDICATORS UNDER THE 
                   EXTENDED BENEFIT PROGRAM.

       (a) Indicator.--Section 203(d) of the Federal-State 
     Extended Unemployment Compensation Act of 1970 (26 U.S.C. 
     3304 note) is amended, in the flush matter following 
     paragraph (2), by inserting after the first sentence the 
     following sentence: ``Effective with respect to compensation 
     for weeks of unemployment beginning after the date of 
     enactment of the Tax Relief, Unemployment Insurance 
     Reauthorization, and Job Creation Act of 2010 (or, if later, 
     the date established pursuant to State law), and ending on or 
     before December 31, 2011, the State may by law provide that 
     the determination of whether there has been a state `on' or 
     `off' indicator beginning or ending any extended benefit 
     period shall be made under this subsection as if the word 
     `two' were `three' in subparagraph (1)(A).''.
       (b) Alternative Trigger.--Section 203(f) of the Federal-
     State Extended Unemployment Compensation Act of 1970 (26 
     U.S.C. 3304 note) is amended--
       (1) by redesignating paragraph (2) as paragraph (3); and
       (2) by inserting after paragraph (1) the following new 
     paragraph:
       ``(2) Effective with respect to compensation for weeks of 
     unemployment beginning after the date of enactment of the Tax 
     Relief, Unemployment Insurance Reauthorization, and Job 
     Creation Act of 2010 (or, if later, the date established 
     pursuant to State law), and ending on or before December 31, 
     2011, the State may by law provide that the determination of 
     whether there has been a state `on' or `off' indicator 
     beginning or ending any extended benefit period shall be made 
     under this subsection as if the word `either' were `any', the 
     word ``both'' were `all', and the figure `2' were `3' in 
     clause (1)(A)(ii).''.

     SEC. 503. TECHNICAL AMENDMENT RELATING TO COLLECTION OF 
                   UNEMPLOYMENT COMPENSATION DEBTS.

       (a) In General.--Section 6402(f)(3)(C), as amended by 
     section 801 of the Claims Resolution Act of 2010, is amended 
     by striking ``is not a covered unemployment compensation 
     debt'' and inserting ``is a covered unemployment compensation 
     debt''.
       (b) Effective Date.--The amendment made by subsection (a) 
     shall take effect as if included in section 801 of the Claims 
     Resolution Act of 2010.

     SEC. 504. TECHNICAL CORRECTION RELATING TO REPEAL OF 
                   CONTINUED DUMPING AND SUBSIDY OFFSET.

       (a) In General.--Section 822(2)(A) of the Claims Resolution 
     Act of 2010 is amended by striking ``or'' and inserting 
     ``and''.
       (b) Effective Date.--The amendment made by subsection (a) 
     shall take effect as if included in the provisions of the 
     Claims Resolution Act of 2010.

     SEC. 505. ADDITIONAL EXTENDED UNEMPLOYMENT BENEFITS UNDER THE 
                   RAILROAD UNEMPLOYMENT INSURANCE ACT.

       (a) Extension.--Section 2(c)(2)(D)(iii) of the Railroad 
     Unemployment Insurance Act, as added by section 2006 of the 
     American Recovery and Reinvestment Act of 2009 (Public Law 
     111-5) and as amended by section 9 of the Worker, 
     Homeownership, and Business Assistance Act of 2009 (Public 
     Law 111-92), is amended--
       (1) by striking ``June 30, 2010'' and inserting ``June 30, 
     2011''; and
       (2) by striking ``December 31, 2010'' and inserting 
     ``December 31, 2011''.
       (b) Clarification on Authority to Use Funds.--Funds 
     appropriated under either the first or second sentence of 
     clause (iv) of section 2(c)(2)(D) of the Railroad 
     Unemployment Insurance Act shall be available to cover the 
     cost of additional extended unemployment benefits provided 
     under such section 2(c)(2)(D) by reason of the amendments 
     made by subsection (a) as well as to cover the cost of such 
     benefits provided under such section 2(c)(2)(D), as in effect 
     on the day before the date of the enactment of this Act.

              TITLE VI--TEMPORARY EMPLOYEE PAYROLL TAX CUT

     SEC. 601. TEMPORARY EMPLOYEE PAYROLL TAX CUT.

       (a) In General.--Notwithstanding any other provision of 
     law, --
       (1) with respect to any taxable year which begins in the 
     payroll tax holiday period, the rate of tax under section 
     1401(a) of the Internal Revenue Code of 1986 shall be 10.40 
     percent, and
       (2) with respect to remuneration received during the 
     payroll tax holiday period, the rate of tax under 3101(a) of 
     such Code shall be 4.2 percent (including for purposes of 
     determining the applicable percentage under sections 3201(a) 
     and 3211(a)(1) of such Code).
       (b) Coordination With Deductions for Employment Taxes.--
       (1) Deduction in computing net earnings from self-
     employment.--For purposes of applying section 1402(a)(12) of 
     the Internal Revenue Code of 1986, the rate of tax imposed by 
     subsection 1401(a) of such Code shall be determined without 
     regard to the reduction in such rate under this section.
       (2) Individual deduction.--In the case of the taxes imposed 
     by section 1401 of such Code for any taxable year which 
     begins in the payroll tax holiday period, the deduction under 
     section 164(f) with respect to such taxes shall be equal to 
     the sum of--
       (A) 59.6 percent of the portion of such taxes attributable 
     to the tax imposed by section 1401(a) (determined after the 
     application of this section), plus
       (B) one-half of the portion of such taxes attributable to 
     the tax imposed by section 1401(b).
       (c) Payroll Tax Holiday Period.--The term ``payroll tax 
     holiday period'' means calendar year 2011.

[[Page 19473]]

       (d) Employer Notification.--The Secretary of the Treasury 
     shall notify employers of the payroll tax holiday period in 
     any manner the Secretary deems appropriate.
       (e) Transfers of Funds.--
       (1) Transfers to federal old-age and survivors insurance 
     trust fund.--There are hereby appropriated to the Federal 
     Old-Age and Survivors Trust Fund and the Federal Disability 
     Insurance Trust Fund established under section 201 of the 
     Social Security Act (42 U.S.C. 401) amounts equal to the 
     reduction in revenues to the Treasury by reason of the 
     application of subsection (a). Amounts appropriated by the 
     preceding sentence shall be transferred from the general fund 
     at such times and in such manner as to replicate to the 
     extent possible the transfers which would have occurred to 
     such Trust Fund had such amendments not been enacted.
       (2) Transfers to social security equivalent benefit 
     account.--There are hereby appropriated to the Social 
     Security Equivalent Benefit Account established under section 
     15A(a) of the Railroad Retirement Act of 1974 (45 U.S.C. 
     231n-1(a)) amounts equal to the reduction in revenues to the 
     Treasury by reason of the application of subsection (a)(2). 
     Amounts appropriated by the preceding sentence shall be 
     transferred from the general fund at such times and in such 
     manner as to replicate to the extent possible the transfers 
     which would have occurred to such Account had such amendments 
     not been enacted.
       (3) Coordination with other federal laws.--For purposes of 
     applying any provision of Federal law other than the 
     provisions of the Internal Revenue Code of 1986, the rate of 
     tax in effect under section 3101(a) of such Code shall be 
     determined without regard to the reduction in such rate under 
     this section.

     TITLE VII--TEMPORARY EXTENSION OF CERTAIN EXPIRING PROVISIONS

                           Subtitle A--Energy

     SEC. 701. INCENTIVES FOR BIODIESEL AND RENEWABLE DIESEL.

       (a) Credits for Biodiesel and Renewable Diesel Used as 
     Fuel.--Subsection (g) of section 40A is amended by striking 
     ``December 31, 2009'' and inserting ``December 31, 2011''.
       (b) Excise Tax Credits and Outlay Payments for Biodiesel 
     and Renewable Diesel Fuel Mixtures.--
       (1) Paragraph (6) of section 6426(c) is amended by striking 
     ``December 31, 2009'' and inserting ``December 31, 2011''.
       (2) Subparagraph (B) of section 6427(e)(6) is amended by 
     striking ``December 31, 2009'' and inserting ``December 31, 
     2011''.
       (c) Special Rule for 2010.--Notwithstanding any other 
     provision of law, in the case of any biodiesel mixture credit 
     properly determined under section 6426(c) of the Internal 
     Revenue Code of 1986 for periods during 2010, such credit 
     shall be allowed, and any refund or payment attributable to 
     such credit (including any payment under section 6427(e) of 
     such Code) shall be made, only in such manner as the 
     Secretary of the Treasury (or the Secretary's delegate) shall 
     provide. Such Secretary shall issue guidance within 30 days 
     after the date of the enactment of this Act providing for a 
     one-time submission of claims covering periods during 2010. 
     Such guidance shall provide for a 180-day period for the 
     submission of such claims (in such manner as prescribed by 
     such Secretary) to begin not later than 30 days after such 
     guidance is issued. Such claims shall be paid by such 
     Secretary not later than 60 days after receipt. If such 
     Secretary has not paid pursuant to a claim filed under this 
     subsection within 60 days after the date of the filing of 
     such claim, the claim shall be paid with interest from such 
     date determined by using the overpayment rate and method 
     under section 6621 of such Code.
       (d) Effective Date.--The amendments made by this section 
     shall apply to fuel sold or used after December 31, 2009.

     SEC. 702. CREDIT FOR REFINED COAL FACILITIES.

       (a) In General.--Subparagraph (B) of section 45(d)(8) is 
     amended by striking ``January 1, 2010'' and inserting 
     ``January 1, 2012''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to facilities placed in service after December 
     31, 2009.

     SEC. 703. NEW ENERGY EFFICIENT HOME CREDIT.

       (a) In General.--Subsection (g) of section 45L is amended 
     by striking ``December 31, 2009'' and inserting ``December 
     31, 2011''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to homes acquired after December 31, 2009.

     SEC. 704. EXCISE TAX CREDITS AND OUTLAY PAYMENTS FOR 
                   ALTERNATIVE FUEL AND ALTERNATIVE FUEL MIXTURES.

       (a) In General.--Sections 6426(d)(5), 6426(e)(3), and 
     6427(e)(6)(C) are each amended by striking ``December 31, 
     2009'' and inserting ``December 31, 2011''.
       (b) Exclusion of Black Liquor From Credit Eligibility.--The 
     last sentence of section 6426(d)(2) is amended by striking 
     ``or biodiesel'' and inserting ``biodiesel, or any fuel 
     (including lignin, wood residues, or spent pulping liquors) 
     derived from the production of paper or pulp''.
       (c) Special Rule for 2010.--Notwithstanding any other 
     provision of law, in the case of any alternative fuel credit 
     or any alternative fuel mixture credit properly determined 
     under subsection (d) or (e) of section 6426 of the Internal 
     Revenue Code of 1986 for periods during 2010, such credit 
     shall be allowed, and any refund or payment attributable to 
     such credit (including any payment under section 6427(e) of 
     such Code) shall be made, only in such manner as the 
     Secretary of the Treasury (or the Secretary's delegate) shall 
     provide. Such Secretary shall issue guidance within 30 days 
     after the date of the enactment of this Act providing for a 
     one-time submission of claims covering periods during 2010. 
     Such guidance shall provide for a 180-day period for the 
     submission of such claims (in such manner as prescribed by 
     such Secretary) to begin not later than 30 days after such 
     guidance is issued. Such claims shall be paid by such 
     Secretary not later than 60 days after receipt. If such 
     Secretary has not paid pursuant to a claim filed under this 
     subsection within 60 days after the date of the filing of 
     such claim, the claim shall be paid with interest from such 
     date determined by using the overpayment rate and method 
     under section 6621 of such Code.
       (d) Effective Date.--The amendments made by this section 
     shall apply to fuel sold or used after December 31, 2009.

     SEC. 705. SPECIAL RULE FOR SALES OR DISPOSITIONS TO IMPLEMENT 
                   FERC OR STATE ELECTRIC RESTRUCTURING POLICY FOR 
                   QUALIFIED ELECTRIC UTILITIES.

       (a) In General.--Paragraph (3) of section 451(i) is amended 
     by striking ``January 1, 2010'' and inserting ``January 1, 
     2012''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to dispositions after December 31, 2009.

     SEC. 706. SUSPENSION OF LIMITATION ON PERCENTAGE DEPLETION 
                   FOR OIL AND GAS FROM MARGINAL WELLS.

       (a) In General.--Clause (ii) of section 613A(c)(6)(H) is 
     amended by striking ``January 1, 2010'' and inserting 
     ``January 1, 2012''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to taxable years beginning after December 31, 
     2009.

     SEC. 707. EXTENSION OF GRANTS FOR SPECIFIED ENERGY PROPERTY 
                   IN LIEU OF TAX CREDITS.

       (a) In General.--Subsection (a) of section 1603 of division 
     B of the American Recovery and Reinvestment Act of 2009 is 
     amended--
       (1) in paragraph (1), by striking ``2009 or 2010'' and 
     inserting ``2009, 2010, or 2011'', and
       (2) in paragraph (2)--
       (A) by striking ``after 2010'' and inserting ``after 
     2011'', and
       (B) by striking ``2009 or 2010'' and inserting ``2009, 
     2010, or 2011''.
       (b) Conforming Amendment.--Subsection (j) of section 1603 
     of division B of such Act is amended by striking ``2011'' and 
     inserting ``2012''.

     SEC. 708. EXTENSION OF PROVISIONS RELATED TO ALCOHOL USED AS 
                   FUEL.

       (a) Extension of Income Tax Credit for Alcohol Used as 
     Fuel.--
       (1) In general.--Paragraph (1) of section 40(e) is 
     amended--
       (A) by striking ``December 31, 2010'' in subparagraph (A) 
     and inserting ``December 31, 2011'', and
       (B) by striking ``January 1, 2011'' in subparagraph (B) and 
     inserting ``January 1, 2012''.
       (2) Reduced amount for ethanol blenders.--Subsection (h) of 
     section 40 is amended by striking ``2010'' both places it 
     appears and inserting ``2011''.
       (3) Effective date.--The amendments made by this subsection 
     shall apply to periods after December 31, 2010.
       (b) Extension of Excise Tax Credit for Alcohol Used as 
     Fuel.--
       (1) In general.--Paragraph (6) of section 6426(b) is 
     amended by striking ``December 31, 2010'' and inserting 
     ``December 31, 2011''.
       (2) Effective date.--The amendment made by this subsection 
     shall apply to periods after December 31, 2010.
       (c) Extension of Payment for Alcohol Fuel Mixture.--
       (1) In general.--Subparagraph (A) of section 6427(e)(6) is 
     amended by striking ``December 31, 2010'' and inserting 
     ``December 31, 2011''.
       (2) Effective date.--The amendment made by this subsection 
     shall apply to sales and uses after December 31, 2010.
       (d) Extension of Additional Duties on Ethanol.--
       (1) In general.--Headings 9901.00.50 and 9901.00.52 of the 
     Harmonized Tariff Schedule of the United States are each 
     amended in the effective period column by striking ``1/1/
     2011'' and inserting ``1/1/2012''.
       (2) Effective date.--The amendments made by this subsection 
     shall take effect on January 1, 2011.

     SEC. 709. ENERGY EFFICIENT APPLIANCE CREDIT.

       (a) Dishwashers.--Paragraph (1) of section 45M(b) is 
     amended by striking ``and'' at the end of subparagraph (A), 
     by striking the period at the end of subparagraph (B) and 
     inserting a comma, and by adding at the end the following new 
     subparagraphs:
       ``(C) $25 in the case of a dishwasher which is manufactured 
     in calendar year 2011 and which uses no more than 307 
     kilowatt hours per year and 5.0 gallons per cycle (5.5 
     gallons per cycle for dishwashers designed for greater than 
     12 place settings),
       ``(D) $50 in the case of a dishwasher which is manufactured 
     in calendar year 2011 and which uses no more than 295 
     kilowatt hours

[[Page 19474]]

     per year and 4.25 gallons per cycle (4.75 gallons per cycle 
     for dishwashers designed for greater than 12 place settings), 
     and
       ``(E) $75 in the case of a dishwasher which is manufactured 
     in calendar year 2011 and which uses no more than 280 
     kilowatt hours per year and 4 gallons per cycle (4.5 gallons 
     per cycle for dishwashers designed for greater than 12 place 
     settings).''.
       (b) Clothes Washers.--Paragraph (2) of section 45M(b) is 
     amended by striking ``and'' at the end of subparagraph (C), 
     by striking the period at the end of subparagraph (D) and 
     inserting a comma, and by adding at the end the following new 
     subparagraphs:
       ``(E) $175 in the case of a top-loading clothes washer 
     manufactured in calendar year 2011 which meets or exceeds a 
     2.2 modified energy factor and does not exceed a 4.5 water 
     consumption factor, and
       ``(F) $225 in the case of a clothes washer manufactured in 
     calendar year 2011--
       ``(i) which is a top-loading clothes washer and which meets 
     or exceeds a 2.4 modified energy factor and does not exceed a 
     4.2 water consumption factor, or
       ``(ii) which is a front-loading clothes washer and which 
     meets or exceeds a 2.8 modified energy factor and does not 
     exceed a 3.5 water consumption factor.''.
       (c) Refrigerators.--Paragraph (3) of section 45M(b) is 
     amended by striking ``and'' at the end of subparagraph (C), 
     by striking the period at the end of subparagraph (D) and 
     inserting a comma, and by adding at the end the following new 
     subparagraphs:
       ``(E) $150 in the case of a refrigerator manufactured in 
     calendar year 2011 which consumes at least 30 percent less 
     energy than the 2001 energy conservation standards, and
       ``(F) $200 in the case of a refrigerator manufactured in 
     calendar year 2011 which consumes at least 35 percent less 
     energy than the 2001 energy conservation standards.''.
       (d) Rebasing of Limitations.--
       (1) In general.--Paragraph (1) of section 45M(e) is 
     amended--
       (A) by striking ``$75,000,000'' and inserting 
     ``$25,000,000'', and
       (B) by striking ``December 31, 2007'' and inserting 
     ``December 31, 2010''.
       (2) Exception for certain refrigerators and clothes 
     washers.--Paragraph (2) of section 45M(e) is amended--
       (A) by striking ``subsection (b)(3)(D)'' and inserting 
     ``subsection (b)(3)(F)'', and
       (B) by striking ``subsection (b)(2)(D)'' and inserting 
     ``subsection (b)(2)(F)''.
       (3) Gross receipts limitation.--Paragraph (3) of section 
     45M(e) is amended by striking ``2 percent'' and inserting ``4 
     percent''.
       (e) Effective Dates.--
       (1) In general.--The amendments made by subsections (a), 
     (b), and (c) shall apply to appliances produced after 
     December 31, 2010.
       (2) Limitations.--The amendments made by subsection (d) 
     shall apply to taxable years beginning after December 31, 
     2010.

     SEC. 710. CREDIT FOR NONBUSINESS ENERGY PROPERTY.

       (a) Extension.--Section 25C(g)(2) is amended by striking 
     ``2010'' and inserting ``2011''.
       (b) Return to Pre-ARRA Limitations and Standards.--
       (1) In general.--Subsections (a) and (b) of section 25C are 
     amended to read as follows:
       ``(a) Allowance of Credit.--In the case of an individual, 
     there shall be allowed as a credit against the tax imposed by 
     this chapter for the taxable year an amount equal to the sum 
     of--
       ``(1) 10 percent of the amount paid or incurred by the 
     taxpayer for qualified energy efficiency improvements 
     installed during such taxable year, and
       ``(2) the amount of the residential energy property 
     expenditures paid or incurred by the taxpayer during such 
     taxable year.
       ``(b) Limitations.--
       ``(1) Lifetime limitation.--The credit allowed under this 
     section with respect to any taxpayer for any taxable year 
     shall not exceed the excess (if any) of $500 over the 
     aggregate credits allowed under this section with respect to 
     such taxpayer for all prior taxable years ending after 
     December 31, 2005.
       ``(2) Windows.--In the case of amounts paid or incurred for 
     components described in subsection (c)(2)(B) by any taxpayer 
     for any taxable year, the credit allowed under this section 
     with respect to such amounts for such year shall not exceed 
     the excess (if any) of $200 over the aggregate credits 
     allowed under this section with respect to such amounts for 
     all prior taxable years ending after December 31, 2005.
       ``(3) Limitation on residential energy property 
     expenditures.--The amount of the credit allowed under this 
     section by reason of subsection (a)(2) shall not exceed--
       ``(A) $50 for any advanced main air circulating fan,
       ``(B) $150 for any qualified natural gas, propane, or oil 
     furnace or hot water boiler, and
       ``(C) $300 for any item of energy-efficient building 
     property.''.
       (2) Modification of standards.--
       (A) In general.--Paragraph (1) of section 25C(c) is amended 
     by striking ``2000'' and all that follows through ``this 
     section'' and inserting ``2009 International Energy 
     Conservation Code, as such Code (including supplements) is in 
     effect on the date of the enactment of the American Recovery 
     and Reinvestment Tax Act of 2009''.
       (B) Wood stoves.--Subparagraph (E) of section 25C(d)(3) is 
     amended by striking ``, as measured using a lower heating 
     value''.
       (C)  Oil furnaces and hot water boilers.--
       (i) In general.--Paragraph (4) of section 25C(d) is amended 
     to read as follows:
       ``(4) Qualified natural gas, propane, or oil furnace or hot 
     water boiler.--The term `qualified natural gas, propane, or 
     oil furnace or hot water boiler' means a natural gas, 
     propane, or oil furnace or hot water boiler which achieves an 
     annual fuel utilization efficiency rate of not less than 
     95.''.
       (ii) Conforming amendment.--Clause (ii) of section 
     25C(d)(2)(A) is amended to read as follows:
       ``(ii) a qualified natural gas, propane, or oil furnace or 
     hot water boiler, or''.
       (D) Exterior windows, doors, and skylights.--
       (i) In general.--Subsection (c) of section 25C is amended 
     by striking paragraph (4).
       (ii) Application of energy star standards.--Paragraph (1) 
     of section 25C(c) is amended by inserting ``an exterior 
     window, a skylight, an exterior door,'' after ``in the case 
     of'' in the matter preceding subparagraph (A).
       (E) Insulation.--Subparagraph (A) of section 25C(c)(2) is 
     amended by striking ``and meets the prescriptive criteria for 
     such material or system established by the 2009 International 
     Energy Conservation Code, as such Code (including 
     supplements) is in effect on the date of the enactment of the 
     American Recovery and Reinvestment Tax Act of 2009''.
       (3) Subsidized energy financing.--Subsection (e) of section 
     25C is amended by adding at the end the following new 
     paragraph:
       ``(3) Property financed by subsidized energy financing.--
     For purposes of determining the amount of expenditures made 
     by any individual with respect to any property, there shall 
     not be taken into account expenditures which are made from 
     subsidized energy financing (as defined in section 
     48(a)(4)(C)).''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to property placed in service after December 31, 
     2010.

     SEC. 711. ALTERNATIVE FUEL VEHICLE REFUELING PROPERTY.

       (a) Extension of Credit.--Paragraph (2) of section 30C(g) 
     is amended by striking ``December 31, 2010'' and inserting 
     ``December 31, 2011.''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to property placed in service after December 31, 
     2010.

                   Subtitle B--Individual Tax Relief

     SEC. 721. DEDUCTION FOR CERTAIN EXPENSES OF ELEMENTARY AND 
                   SECONDARY SCHOOL TEACHERS.

       (a) In General.--Subparagraph (D) of section 62(a)(2) is 
     amended by striking ``or 2009'' and inserting ``2009, 2010, 
     or 2011''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to taxable years beginning after December 31, 
     2009.

     SEC. 722. DEDUCTION OF STATE AND LOCAL SALES TAXES.

       (a) In General.--Subparagraph (I) of section 164(b)(5) is 
     amended by striking ``January 1, 2010'' and inserting 
     ``January 1, 2012''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to taxable years beginning after December 31, 
     2009.

     SEC. 723. CONTRIBUTIONS OF CAPITAL GAIN REAL PROPERTY MADE 
                   FOR CONSERVATION PURPOSES.

       (a) In General.--Clause (vi) of section 170(b)(1)(E) is 
     amended by striking ``December 31, 2009'' and inserting 
     ``December 31, 2011''.
       (b) Contributions by Certain Corporate Farmers and 
     Ranchers.--Clause (iii) of section 170(b)(2)(B) is amended by 
     striking ``December 31, 2009'' and inserting ``December 31, 
     2011''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to contributions made in taxable years beginning 
     after December 31, 2009.

     SEC. 724. ABOVE-THE-LINE DEDUCTION FOR QUALIFIED TUITION AND 
                   RELATED EXPENSES.

       (a) In General.--Subsection (e) of section 222 is amended 
     by striking ``December 31, 2009'' and inserting ``December 
     31, 2011''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to taxable years beginning after December 31, 
     2009.

     SEC. 725. TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT 
                   PLANS FOR CHARITABLE PURPOSES.

       (a) In General.--Subparagraph (F) of section 408(d)(8) is 
     amended by striking ``December 31, 2009'' and inserting 
     ``December 31, 2011''.
       (b) Effective Date; Special Rule.--
       (1) Effective date.--The amendment made by this section 
     shall apply to distributions made in taxable years beginning 
     after December 31, 2009.
       (2) Special rule.--For purposes of subsections (a)(6), 
     (b)(3), and (d)(8) of section 408 of the Internal Revenue 
     Code of 1986, at the election of the taxpayer (at such time 
     and in such manner as prescribed by the Secretary of the 
     Treasury) any qualified charitable distribution made after 
     December 31, 2010, and before February 1, 2011, shall be 
     deemed to have been made on December 31, 2010.

[[Page 19475]]



     SEC. 726. LOOK-THRU OF CERTAIN REGULATED INVESTMENT COMPANY 
                   STOCK IN DETERMINING GROSS ESTATE OF 
                   NONRESIDENTS.

       (a) In General.--Paragraph (3) of section 2105(d) is 
     amended by striking ``December 31, 2009'' and inserting 
     ``December 31, 2011''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to estates of decedents dying after December 31, 
     2009.

     SEC. 727. PARITY FOR EXCLUSION FROM INCOME FOR EMPLOYER-
                   PROVIDED MASS TRANSIT AND PARKING BENEFITS.

       (a) In General.--Paragraph (2) of section 132(f) is amended 
     by striking ``January 1, 2011'' and inserting ``January 1, 
     2012''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to months after December 31, 2010.

     SEC. 728. REFUNDS DISREGARDED IN THE ADMINISTRATION OF 
                   FEDERAL PROGRAMS AND FEDERALLY ASSISTED 
                   PROGRAMS.

       (a) In General.--Subchapter A of chapter 65 is amended by 
     adding at the end the following new section:

     ``SEC. 6409. REFUNDS DISREGARDED IN THE ADMINISTRATION OF 
                   FEDERAL PROGRAMS AND FEDERALLY ASSISTED 
                   PROGRAMS.

       ``(a) In General.--Notwithstanding any other provision of 
     law, any refund (or advance payment with respect to a 
     refundable credit) made to any individual under this title 
     shall not be taken into account as income, and shall not be 
     taken into account as resources for a period of 12 months 
     from receipt, for purposes of determining the eligibility of 
     such individual (or any other individual) for benefits or 
     assistance (or the amount or extent of benefits or 
     assistance) under any Federal program or under any State or 
     local program financed in whole or in part with Federal 
     funds.
       ``(b) Termination.--Subsection (a) shall not apply to any 
     amount received after December 31, 2012.''.
       (b) Clerical Amendment.--The table of sections for such 
     subchapter is amended by adding at the end the following new 
     item:

``Sec. 6409. Refunds disregarded in the administration of Federal 
              programs and federally assisted programs.''.

       (c) Effective Date.--The amendments made by this section 
     shall apply to amounts received after December 31, 2009.

                    Subtitle C--Business Tax Relief

     SEC. 731. RESEARCH CREDIT.

       (a) In General.--Subparagraph (B) of section 41(h)(1) is 
     amended by striking ``December 31, 2009'' and inserting 
     ``December 31, 2011''.
       (b) Conforming Amendment.--Subparagraph (D) of section 
     45C(b)(1) is amended by striking ``December 31, 2009'' and 
     inserting ``December 31, 2011''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to amounts paid or incurred after December 31, 
     2009.

     SEC. 732. INDIAN EMPLOYMENT TAX CREDIT.

       (a) In General.--Subsection (f) of section 45A is amended 
     by striking ``December 31, 2009'' and inserting ``December 
     31, 2011''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to taxable years beginning after December 31, 
     2009.

     SEC. 733. NEW MARKETS TAX CREDIT.

       (a) In General.--Paragraph (1) of section 45D(f) is 
     amended--
       (1) by striking ``and'' at the end of subparagraph (E),
       (2) by striking the period at the end of subparagraph (F), 
     and
       (3) by adding at the end the following new subparagraph:
       ``(G) $3,500,000,000 for 2010 and 2011.''.
       (b) Conforming Amendment.--Paragraph (3) of section 45D(f) 
     is amended by striking ``2014'' and inserting ``2016''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to calendar years beginning after 2009.

     SEC. 734. RAILROAD TRACK MAINTENANCE CREDIT.

       (a) In General.--Subsection (f) of section 45G is amended 
     by striking ``January 1, 2010'' and inserting ``January 1, 
     2012''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to expenditures paid or incurred in taxable years 
     beginning after December 31, 2009.

     SEC. 735. MINE RESCUE TEAM TRAINING CREDIT.

       (a) In General.--Subsection (e) of section 45N is amended 
     by striking ``December 31, 2009'' and inserting ``December 
     31, 2011''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to taxable years beginning after December 31, 
     2009.

     SEC. 736. EMPLOYER WAGE CREDIT FOR EMPLOYEES WHO ARE ACTIVE 
                   DUTY MEMBERS OF THE UNIFORMED SERVICES.

       (a) In General.--Subsection (f) of section 45P is amended 
     by striking ``December 31, 2009'' and inserting ``December 
     31, 2011''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to payments made after December 31, 2009.

     SEC. 737. 15-YEAR STRAIGHT-LINE COST RECOVERY FOR QUALIFIED 
                   LEASEHOLD IMPROVEMENTS, QUALIFIED RESTAURANT 
                   BUILDINGS AND IMPROVEMENTS, AND QUALIFIED 
                   RETAIL IMPROVEMENTS.

       (a) In General.--Clauses (iv), (v), and (ix) of section 
     168(e)(3)(E) are each amended by striking ``January 1, 2010'' 
     and inserting ``January 1, 2012''.
       (b) Conforming Amendments.--
       (1) Clause (i) of section 168(e)(7)(A) is amended by 
     striking ``if such building is placed in service after 
     December 31, 2008, and before January 1, 2010,''.
       (2) Paragraph (8) of section 168(e) is amended by striking 
     subparagraph (E).
       (3) Section 179(f)(2) is amended--
       (A) by striking ``(without regard to the dates specified in 
     subparagraph (A)(i) thereof)'' in subparagraph (B), and
       (B) by striking ``(without regard to subparagraph (E) 
     thereof)'' in subparagraph (C).
       (c) Effective Date.--The amendments made by this section 
     shall apply to property placed in service after December 31, 
     2009.

     SEC. 738. 7-YEAR RECOVERY PERIOD FOR MOTORSPORTS 
                   ENTERTAINMENT COMPLEXES.

       (a) In General.--Subparagraph (D) of section 168(i)(15) is 
     amended by striking ``December 31, 2009'' and inserting 
     ``December 31, 2011''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to property placed in service after December 31, 
     2009.

     SEC. 739. ACCELERATED DEPRECIATION FOR BUSINESS PROPERTY ON 
                   AN INDIAN RESERVATION.

       (a) In General.--Paragraph (8) of section 168(j) is amended 
     by striking ``December 31, 2009'' and inserting ``December 
     31, 2011''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to property placed in service after December 31, 
     2009.

     SEC. 740. ENHANCED CHARITABLE DEDUCTION FOR CONTRIBUTIONS OF 
                   FOOD INVENTORY.

       (a) In General.--Clause (iv) of section 170(e)(3)(C) is 
     amended by striking ``December 31, 2009'' and inserting 
     ``December 31, 2011''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to contributions made after December 31, 2009.

     SEC. 741. ENHANCED CHARITABLE DEDUCTION FOR CONTRIBUTIONS OF 
                   BOOK INVENTORIES TO PUBLIC SCHOOLS.

       (a) In General.--Clause (iv) of section 170(e)(3)(D) is 
     amended by striking ``December 31, 2009'' and inserting 
     ``December 31, 2011''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to contributions made after December 31, 2009.

     SEC. 742. ENHANCED CHARITABLE DEDUCTION FOR CORPORATE 
                   CONTRIBUTIONS OF COMPUTER INVENTORY FOR 
                   EDUCATIONAL PURPOSES.

       (a) In General.--Subparagraph (G) of section 170(e)(6) is 
     amended by striking ``December 31, 2009'' and inserting 
     ``December 31, 2011''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to contributions made in taxable years beginning 
     after December 31, 2009.

     SEC. 743. ELECTION TO EXPENSE MINE SAFETY EQUIPMENT.

       (a) In General.--Subsection (g) of section 179E is amended 
     by striking ``December 31, 2009'' and inserting ``December 
     31, 2011''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to property placed in service after December 31, 
     2009.

     SEC. 744. SPECIAL EXPENSING RULES FOR CERTAIN FILM AND 
                   TELEVISION PRODUCTIONS.

       (a) In General.--Subsection (f) of section 181 is amended 
     by striking ``December 31, 2009'' and inserting ``December 
     31, 2011''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to productions commencing after December 31, 
     2009.

     SEC. 745. EXPENSING OF ENVIRONMENTAL REMEDIATION COSTS.

       (a) In General.--Subsection (h) of section 198 is amended 
     by striking ``December 31, 2009'' and inserting ``December 
     31, 2011''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to expenditures paid or incurred after December 
     31, 2009.

     SEC. 746. DEDUCTION ALLOWABLE WITH RESPECT TO INCOME 
                   ATTRIBUTABLE TO DOMESTIC PRODUCTION ACTIVITIES 
                   IN PUERTO RICO.

       (a) In General.--Subparagraph (C) of section 199(d)(8) is 
     amended--
       (1) by striking ``first 4 taxable years'' and inserting 
     ``first 6 taxable years''; and
       (2) by striking ``January 1, 2010'' and inserting ``January 
     1, 2012''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2009.

     SEC. 747. MODIFICATION OF TAX TREATMENT OF CERTAIN PAYMENTS 
                   TO CONTROLLING EXEMPT ORGANIZATIONS.

       (a) In General.--Clause (iv) of section 512(b)(13)(E) is 
     amended by striking ``December 31, 2009'' and inserting 
     ``December 31, 2011''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to payments received or accrued after December 
     31, 2009.

     SEC. 748. TREATMENT OF CERTAIN DIVIDENDS OF REGULATED 
                   INVESTMENT COMPANIES.

       (a) In General.--Paragraphs (1)(C) and (2)(C) of section 
     871(k) are each amended by striking ``December 31, 2009'' and 
     inserting ``December 31, 2011''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2009.

[[Page 19476]]



     SEC. 749. RIC QUALIFIED INVESTMENT ENTITY TREATMENT UNDER 
                   FIRPTA.

       (a) In General.--Clause (ii) of section 897(h)(4)(A) is 
     amended by striking ``December 31, 2009'' and inserting 
     ``December 31, 2011''.
       (b) Effective Date.--
       (1) In general.--The amendment made by subsection (a) shall 
     take effect on January 1, 2010. Notwithstanding the preceding 
     sentence, such amendment shall not apply with respect to the 
     withholding requirement under section 1445 of the Internal 
     Revenue Code of 1986 for any payment made before the date of 
     the enactment of this Act.
       (2) Amounts withheld on or before date of enactment.--In 
     the case of a regulated investment company--
       (A) which makes a distribution after December 31, 2009, and 
     before the date of the enactment of this Act; and
       (B) which would (but for the second sentence of paragraph 
     (1)) have been required to withhold with respect to such 
     distribution under section 1445 of such Code,
     such investment company shall not be liable to any person to 
     whom such distribution was made for any amount so withheld 
     and paid over to the Secretary of the Treasury.

     SEC. 750. EXCEPTIONS FOR ACTIVE FINANCING INCOME.

       (a) In General.--Sections 953(e)(10) and 954(h)(9) are each 
     amended by striking ``January 1, 2010'' and inserting 
     ``January 1, 2012''.
       (b) Conforming Amendment.--Section 953(e)(10) is amended by 
     striking ``December 31, 2009'' and inserting ``December 31, 
     2011''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to taxable years of foreign corporations 
     beginning after December 31, 2009, and to taxable years of 
     United States shareholders with or within which any such 
     taxable year of such foreign corporation ends.

     SEC. 751. LOOK-THRU TREATMENT OF PAYMENTS BETWEEN RELATED 
                   CONTROLLED FOREIGN CORPORATIONS UNDER FOREIGN 
                   PERSONAL HOLDING COMPANY RULES.

       (a) In General.--Subparagraph (C) of section 954(c)(6) is 
     amended by striking ``January 1, 2010'' and inserting 
     ``January 1, 2012''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to taxable years of foreign corporations 
     beginning after December 31, 2009, and to taxable years of 
     United States shareholders with or within which any such 
     taxable year of such foreign corporation ends.

     SEC. 752. BASIS ADJUSTMENT TO STOCK OF S CORPS MAKING 
                   CHARITABLE CONTRIBUTIONS OF PROPERTY.

       (a) In General.--Paragraph (2) of section 1367(a) is 
     amended by striking ``December 31, 2009'' and inserting 
     ``December 31, 2011''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to contributions made in taxable years beginning 
     after December 31, 2009.

     SEC. 753. EMPOWERMENT ZONE TAX INCENTIVES.

       (a) In General.--Section 1391 is amended--
       (1) by striking ``December 31, 2009'' in subsection 
     (d)(1)(A)(i) and inserting ``December 31, 2011''; and
       (2) by striking the last sentence of subsection (h)(2).
       (b) Increased Exclusion of Gain on Stock of Empowerment 
     Zone Businesses.--Subparagraph (C) of section 1202(a)(2) is 
     amended--
       (1) by striking ``December 31, 2014'' and inserting 
     ``December 31, 2016''; and
       (2) by striking ``2014'' in the heading and inserting 
     ``2016''.
       (c) Treatment of Certain Termination Dates Specified in 
     Nominations.--In the case of a designation of an empowerment 
     zone the nomination for which included a termination date 
     which is contemporaneous with the date specified in 
     subparagraph (A)(i) of section 1391(d)(1) of the Internal 
     Revenue Code of 1986 (as in effect before the enactment of 
     this Act), subparagraph (B) of such section shall not apply 
     with respect to such designation if, after the date of the 
     enactment of this section, the entity which made such 
     nomination amends the nomination to provide for a new 
     termination date in such manner as the Secretary of the 
     Treasury (or the Secretary's designee) may provide.
       (d) Effective Date.--The amendments made by this section 
     shall apply to periods after December 31, 2009.

     SEC. 754. TAX INCENTIVES FOR INVESTMENT IN THE DISTRICT OF 
                   COLUMBIA.

       (a) In General.--Subsection (f) of section 1400 is amended 
     by striking ``December 31, 2009'' each place it appears and 
     inserting ``December 31, 2011''.
       (b) Tax-exempt DC Empowerment Zone Bonds.--Subsection (b) 
     of section 1400A is amended by striking ``December 31, 2009'' 
     and inserting ``December 31, 2011''.
       (c) Zero-percent Capital Gains Rate.--
       (1) Acquisition date.--Paragraphs (2)(A)(i), (3)(A), 
     (4)(A)(i), and (4)(B)(i)(I) of section 1400B(b) are each 
     amended by striking ``January 1, 2010'' and inserting 
     ``January 1, 2012''.
       (2) Limitation on period of gains.--
       (A) In general.--Paragraph (2) of section 1400B(e) is 
     amended--
       (i) by striking ``December 31, 2014'' and inserting 
     ``December 31, 2016''; and
       (ii) by striking ``2014'' in the heading and inserting 
     ``2016''.
       (B) Partnerships and s-corps.--Paragraph (2) of section 
     1400B(g) is amended by striking ``December 31, 2014'' and 
     inserting ``December 31, 2016''.
       (d) First-time Homebuyer Credit.--Subsection (i) of section 
     1400C is amended by striking ``January 1, 2010'' and 
     inserting ``January 1, 2012''.
       (e) Effective Dates.--
       (1) In general.--Except as otherwise provided in this 
     subsection, the amendments made by this section shall apply 
     to periods after December 31, 2009.
       (2) Tax-exempt dc empowerment zone bonds.--The amendment 
     made by subsection (b) shall apply to bonds issued after 
     December 31, 2009.
       (3) Acquisition dates for zero-percent capital gains 
     rate.--The amendments made by subsection (c) shall apply to 
     property acquired or substantially improved after December 
     31, 2009.
       (4) Homebuyer credit.--The amendment made by subsection (d) 
     shall apply to homes purchased after December 31, 2009.

     SEC. 755. TEMPORARY INCREASE IN LIMIT ON COVER OVER OF RUM 
                   EXCISE TAXES TO PUERTO RICO AND THE VIRGIN 
                   ISLANDS.

       (a) In General.--Paragraph (1) of section 7652(f) is 
     amended by striking ``January 1, 2010'' and inserting 
     ``January 1, 2012''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to distilled spirits brought into the United 
     States after December 31, 2009.

     SEC. 756. AMERICAN SAMOA ECONOMIC DEVELOPMENT CREDIT.

       (a) In General.--Subsection (d) of section 119 of division 
     A of the Tax Relief and Health Care Act of 2006 is amended--
       (1) by striking ``first 4 taxable years'' and inserting 
     ``first 6 taxable years'', and
       (2) by striking ``January 1, 2010'' and inserting ``January 
     1, 2012''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2009.

     SEC. 757. WORK OPPORTUNITY CREDIT.

       (a) In General.--Subparagraph (B) of section 51(c)(4) is 
     amended by striking ``August 31, 2011'' and inserting 
     ``December 31, 2011''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to individuals who begin work for the employer 
     after the date of the enactment of this Act.

     SEC. 758. QUALIFIED ZONE ACADEMY BONDS.

       (a) In General.--Section 54E(c)(1) is amended--
       (1) by striking ``2008 and'' and inserting ``2008,'', and
       (2) by inserting ``and $400,000,000 for 2011'' after 
     ``2010,''.
       (b) Repeal of Refundable Credit for QZABs.--Paragraph (3) 
     of section 6431(f) is amended by inserting ``determined 
     without regard to any allocation relating to the national 
     zone academy bond limitation for 2011 or any carryforward of 
     such allocation'' after ``54E)'' in subparagraph (A)(iii).
       (c) Effective Date.--The amendments made by this section 
     shall apply to obligations issued after December 31, 2010.

     SEC. 759. MORTGAGE INSURANCE PREMIUMS.

       (a) In General.--Clause (iv) of section 163(h)(3)(E) is 
     amended by striking ``December 31, 2010'' and inserting 
     ``December 31, 2011''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to amounts paid or accrued after December 31, 
     2010.

     SEC. 760. TEMPORARY EXCLUSION OF 100 PERCENT OF GAIN ON 
                   CERTAIN SMALL BUSINESS STOCK.

       (a) In General.--Paragraph (4) of section 1202(a) is 
     amended--
       (1) by striking ``January 1, 2011'' and inserting ``January 
     1, 2012'', and
       (2) by inserting ``and 2011'' after ``2010'' in the heading 
     thereof.
       (b) Effective Date.--The amendments made by this section 
     shall apply to stock acquired after December 31, 2010.

            Subtitle D--Temporary Disaster Relief Provisions

                                  PART

                    Subpart A--New York Liberty Zone

     SEC. 761. TAX-EXEMPT BOND FINANCING.

       (a) In General.--Subparagraph (D) of section 1400L(d)(2) is 
     amended by striking ``January 1, 2010'' and inserting 
     ``January 1, 2012''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to bonds issued after December 31, 2009.

                           Subpart B--GO Zone

     SEC. 762. INCREASE IN REHABILITATION CREDIT.

       (a) In General.--Subsection (h) of section 1400N is amended 
     by striking ``December 31, 2009'' and inserting ``December 
     31, 2011''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to amounts paid or incurred after December 31, 
     2009.

     SEC. 763. LOW-INCOME HOUSING CREDIT RULES FOR BUILDINGS IN GO 
                   ZONES.

       Section 1400N(c)(5) is amended by striking ``January 1, 
     2011'' and inserting ``January 1, 2012''.

     SEC. 764. TAX-EXEMPT BOND FINANCING.

       (a) In General.--Paragraphs (2)(D) and (7)(C) of section 
     1400N(a) are each amended by striking ``January 1, 2011'' and 
     inserting ``January 1, 2012''.
       (b) Conforming Amendments.--Sections 702(d)(1) and 704(a) 
     of the Heartland Disaster Tax Relief Act of 2008 are each 
     amended by

[[Page 19477]]

     striking ``January 1, 2011'' each place it appears and 
     inserting ``January 1, 2012''.

     SEC. 765. BONUS DEPRECIATION DEDUCTION APPLICABLE TO THE GO 
                   ZONE.

       (a) In General.--Paragraph (6) of section 1400N(d) is 
     amended--
       (1) by striking ``December 31, 2010'' both places it 
     appears in subparagraph (B) and inserting ``December 31, 
     2011'', and
       (2) by striking ``January 1, 2010'' in the heading and the 
     text of subparagraph (D) and inserting ``January 1, 2012''.
       (b) Effective Date.--The amendment made by this section 
     shall apply to property placed in service after December 31, 
     2009.

                    TITLE VIII--BUDGETARY PROVISIONS

     SEC. 801. DETERMINATION OF BUDGETARY EFFECTS.

       The budgetary effects of this Act, for the purpose of 
     complying with the Statutory Pay-As-You-Go Act of 2010, shall 
     be determined by reference to the latest statement titled 
     ``Budgetary Effects of PAYGO Legislation'' for this Act, 
     jointly submitted for printing in the Congressional Record by 
     the Chairmen of the House and Senate Budget Committees, 
     provided that such statement has been submitted prior to the 
     vote on passage in the House acting first on this conference 
     report or amendment between the Houses.

     SEC. 802. EMERGENCY DESIGNATIONS.

       (a) Statutory Paygo.--This Act is designated as an 
     emergency requirement pursuant to section 4(g) of the 
     Statutory Pay-As-You-Go Act of 2010 (Public Law 111-139; 2 
     U.S.C. 933(g)) except to the extent that the budgetary 
     effects of this Act are determined to be subject to the 
     current policy adjustments under sections 4(c) and 7 of the 
     Statutory Pay-As-You-Go Act.
       (b) Senate.--In the Senate, this Act is designated as an 
     emergency requirement pursuant to section 403(a) of S. Con. 
     Res. 13 (111th Congress), the concurrent resolution on the 
     budget for fiscal year 2010.
       (c) House of Representatives.--In the House of 
     Representatives, every provision of this Act is expressly 
     designated as an emergency for purposes of pay-as-you-go 
     principles except to the extent that any such provision is 
     subject to the current policy adjustments under section 4(c) 
     of the Statutory Pay-As-You-Go Act of 2010.
                                 ______
                                 
  SA 4754. Mr. REID proposed an amendment to amendment SA 4753 proposed 
by Mr. Reid (for himself and Mr. McConnell) to the bill H.R. 4853, to 
amend the Internal Revenue Code of 1986 to extend the funding and 
expenditure authority of the Airport and Airway Trust Fund, to amend 
title 49, United States Code, to extend authorizations for the airport 
improvement program, and for other purposes; as follows:

       At the end insert the following:
       The provisions of this Act shall become effective in 5 days 
     upon enactment.
                                 ______
                                 
  SA 4755. Mr. REID proposed an amendment to the bill H.R. 4853, to 
amend the Internal Revenue Code of 1986 to extend the funding and 
expenditure authority of the Airport and Airway Trust Fund, to amend 
title 49, United States Code, to extend authorizations for the airport 
improvement program, and for other purposes; as follows:

       At the end, add the following:
       The Senate Finance Committee is requested to study the 
     impact of any delay in extending tax cuts to middle income 
     Americans with incomes up to $250,000.
                                 ______
                                 
  SA 4756. Mr. REID proposed an amendment to amendment SA 4755 proposed 
by Mr. Reid to the bill H.R. 4853, to amend the Internal Revenue Code 
of 1986 to extend the funding and expenditure authority of the Airport 
and Airway Trust Fund, to amend title 49, United States Code, to extend 
authorizations for the airport improvement program, and for other 
purposes; as follows:

       At the end, insert the following: ``including specific 
     information on the impact of the delay in extending the tax 
     cuts.''
                                 ______
                                 
  SA 4757. Mr. REID proposed an amendment to amendment SA 4756 proposed 
by Mr. Reid to the amendment SA 4755 proposed by Mr. Reid to the bill 
H.R. 4853, to amend the Internal Revenue Code of 1986 to extend the 
funding and expenditure authority of the Airport and Airway Trust Fund, 
to amend title 49, United States Code, to extend authorizations for the 
airport improvement program, and for other purposes; as follows:

       At the end, insert the following: ``and include statistics 
     which reflect regional differences.''
                                 ______
                                 
  SA 4758. Mr. McCAIN submitted an amendment intended to be proposed to 
amendment SA 4753 proposed by Mr. Reid (for himself and Mr. McConnell) 
to the bill H.R. 4853, to amend the Internal Revenue Code of 1986 to 
extend the funding and expenditure authority of the Airport and Airway 
Trust Fund, to amend title 49, United States Code, to extend 
authorizations for the airport improvement program, and for other 
purposes; which was ordered to lie on the table; as follows:

       At the end of the amendment, add the following:

     SEC. __. ETHANOL.

       Notwithstanding any other provision of this Act, any 
     provision of this Act or an amendment made by this Act that 
     establishes, modifies, or otherwise relates to a credit or 
     tariff for ethanol shall be null and void.

                          ____________________