[United States Statutes at Large, Volume 123, 111th Congress, 1st Session]
[From the U.S. Government Publishing Office, www.gpo.gov]

123 STAT. 1963

Public Law 111-42
111th Congress

Joint Resolution


 
Approving the renewal of import restrictions contained in the Burmese
Freedom and Democracy Act of 2003, and for other purposes. <>

Resolved by the Senate and House of Representatives of the United
States of America in Congress assembled,

TITLE I--APPROVING THE RENEWAL OF IMPORT RESTRICTIONS CONTAINED IN THE
BURMESE FREEDOM AND DEMOCRACY ACT OF 2003

SEC. 101. AMENDMENT TO BURMESE FREEDOM AND DEMOCRACY ACT OF 2003.

Section 9(b)(3) of the Burmese Freedom and Democracy Act of 2003
(Public Law 108-61; 50 U.S.C. 1701 note) is amended by striking ``six
years'' and inserting ``nine years''.

SEC. 102. <>  RENEWAL OF IMPORT RESTRICTIONS
UNDER BURMESE FREEDOM AND DEMOCRACY ACT OF 2003.

(a) In General.--Congress approves the renewal of the import
restrictions contained in section 3(a)(1) and section 3A(b)(1) and
(c)(1) of the Burmese Freedom and Democracy Act of 2003.
(b) Rule of Construction.--This joint resolution shall be deemed to
be a ``renewal resolution'' for purposes of section 9 of the Burmese
Freedom and Democracy Act of 2003.

SEC. 103. CUSTOMS USER FEES.

Section 13031(j)(3)(B)(i) of the Consolidated Omnibus Budget
Reconciliation Act of 1985 (19 U.S.C. 58c(j)(3)(B)(i)) is amended by
striking ``January 31, 2018'' and inserting ``February 7, 2018''.

SEC. 104. <>  EFFECTIVE DATE.

This title and the amendments made by this title shall take effect
on the date of the enactment of this joint resolution or July 26, 2009,
whichever occurs first.

[[Page 1964]]
123 STAT. 1964

TITLE II--TIME <>  FOR
PAYMENT OF CORPORATE ESTIMATED TAXES

SEC. 201. <>  SHORT TITLE.

This title may be cited as the ``Corporate Estimated Tax Shift Act
of 2009''.

SEC. 202. <>  TIME FOR PAYMENT OF CORPORATE
ESTIMATED TAXES.

(a) Repeal of Adjustments for 2010, 2011, and 2013.--Section 401 of
the Tax Increase Prevention and Reconciliation Act of 2005 (and any
modification of such section contained in any other provision of law)
shall not apply with respect to any installment of corporate estimated
tax which (without regard to such section) would otherwise be due after
December 31, 2009.
(b) Adjustment for 2014.--Notwithstanding section 6655 of the
Internal Revenue Code of 1986--
(1) in the case of a corporation with assets of not less
than $1,000,000,000 (determined as of the end of the preceding
taxable year), the amount of any required installment of
corporate estimated tax which is otherwise due in July, August,
or September of 2014 shall be 100.25 percent of such amount; and
(2) the amount of the next required installment after an
installment referred to in paragraph (1) shall be appropriately
reduced to reflect the amount of the increase by reason of such
paragraph.

Approved July 28, 2009.

LEGISLATIVE HISTORY--H.J. Res. 56:
---------------------------------------------------------------------------

CONGRESSIONAL RECORD, Vol. 155 (2009):
July 21, considered and passed House.
July 23, considered and passed Senate.