Pub. L. 111-312 Dec. 17, 2010

124 Stat. 3298 · Changed 73 sections of the Code

Bill H.R. 4853 · Bluebook JCT general explanation (2011)

§ 23 Adoption expenses

    § 24 Child tax credit

    • (d) Pub. L. 111–312, § 103(b), which directed substitution of “2009, 2010, 2011, and 2012” for “2009 and 2010” in heading…

    § 25 Interest on certain home mortgages

      § 25A American Opportunity and Lifetime Learning credits

      • (i) Pub. L. 111–312, § 103(a)(1), substituted “, 2010, 2011, or 2012” for “or 2010” in introductory provisions.

      § 25B Elective deferrals and IRA contributions by certain individuals

        § 25C Energy efficient home improvement credit

        • (a) (b) Pub. L. 111–312, § 710(b)(1), amended subsecs. (a) and (b) generally. Prior to amendment, subsecs. (a) and (b) read as…
        • (c)(1) Pub. L. 111–312, § 710(b)(2)(D)(ii), inserted “an exterior window, a skylight, an exterior door,” after “in the case…
        • (c)(1) Pub. L. 111–312, § 710(b)(2)(A), in introductory provisions, substituted “2009 International Energy Conservation Code…
        • (c)(2)(A) Pub. L. 111–312, § 710(b)(2)(E), struck out “and meets the prescriptive criteria for such material or system…
        • (c)(4) Pub. L. 111–312, § 710(b)(2)(D)(i), struck out par. (4). Text read as follows: “Such term shall not include any…
        • (d)(2)(A)(ii) Pub. L. 111–312, § 710(b)(2)(C)(ii), amended cl. (ii) generally. Prior to amendment, cl. (ii) read as follows: “any…
        • (d)(3) Pub. L. 111–312, § 710(b)(2)(B), struck out “, as measured using a lower heating value” after “75 percent”.
        • (d) Pub. L. 111–312, § 710(b)(2)(C)(i), amended par. (4) generally. Prior to amendment, par. (4) defined the terms…
        • (e) Pub. L. 111–312, § 710(b)(3), added par. (3).
        • (g) Pub. L. 111–312, § 710(a), substituted “2011” for “2010”.

        § 26 Limitation based on tax liability; definition of tax liability

        • (a)(2) Pub. L. 111–312, § 202(a), substituted “2011” for “2009” in heading and “2009, 2010, or 2011” for “or 2009” in…

        § 30B Alternative motor vehicle credit

          § 30C Alternative fuel vehicle refueling property credit

          • (g)(2) Pub. L. 111–312 substituted “December 31, 2011.” for “December 31, 2010”.

          § 30D Clean vehicle credit

            § 32 Earned income

            • (b) Pub. L. 111–312 substituted “2009, 2010, 2011, and 2012” for “2009 and 2010” in heading and “, 2010, 2011, or 2012” for…

            § 40 Alcohol, etc., used as fuel

            • (e)(1)(A) Pub. L. 111–312, § 708(a)(1)(A), substituted “December 31, 2011” for “December 31, 2010”.
            • (e)(1)(B) Pub. L. 111–312, § 708(a)(1)(B), substituted “January 1, 2012” for “January 1, 2011”.
            • (h)(1) (h)(2) Pub. L. 111–312, § 708(a)(2), substituted “2011” for “2010”.

            § 40A Biodiesel and renewable diesel used as fuel

            • (g) Pub. L. 111–312 substituted “December 31, 2011” for “December 31, 2009”.

            § 41 Credit for increasing research activities

            • (h)(1) Pub. L. 111–312 substituted “December 31, 2011” for “December 31, 2009”.

            § 45 Electricity produced from certain renewable resources, etc.

            • (d)(8)(B) Pub. L. 111–312 substituted “January 1, 2012” for “January 1, 2010”.

            § 45A Indian employment credit

            • (f) Pub. L. 111–312 substituted “December 31, 2011” for “December 31, 2009”.

            § 45C Clinical testing expenses for certain drugs for rare diseases or conditions

            • (b)(1) Pub. L. 111–312 substituted “December 31, 2011” for “December 31, 2009”.

            § 45D New markets tax credit

            • (f)(1)(G) Pub. L. 111–312, § 733(a), added subpar. (G).
            • (f)(3) Pub. L. 111–312, § 733(b), substituted “2016” for “2014”.

            § 45G Railroad track maintenance credit

            • § 45G Pub. L. 111–312 substituted “January 1, 2012” for “January 1, 2010”.

            § 45L New energy efficient home credit

            • (g) Pub. L. 111–312 substituted “December 31, 2011” for “December 31, 2009”.

            § 45N Mine rescue team training credit

            • (e) Pub. L. 111–312 substituted “December 31, 2011” for “December 31, 2009”.

            § 45P Employer wage credit for employees who are active duty members of the uniformed services

            • § 45P Pub. L. 111–312 substituted “December 31, 2011” for “December 31, 2009”.

            § 51 Amount of credit

            • (c)(4) Pub. L. 111–312 substituted “December 31, 2011” for “August 31, 2011”.

            § 55 Alternative minimum tax imposed

            • (d)(1)(A) Pub. L. 111–312, § 201(a)(1), substituted “$72,450 in the case of taxable years beginning in 2010 and $74,450 in the…
            • (d)(1)(B) Pub. L. 111–312, § 201(a)(2), substituted “$47,450 in the case of taxable years beginning in 2010 and $48,450 in the…

            § 62 Adjusted gross income defined

            • (a)(2)(D) Pub. L. 111–312 substituted “2009, 2010, or 2011” for “or 2009”.

            § 121 Exclusion of gain from sale of principal residence

            • (d)(11) Pub. L. 111–312 amended subsec. (d) to read as if amendment by Pub. L. 107–16, § 542(c), which originally added par.…

            § 132 Certain fringe benefits

            • (f)(2) Pub. L. 111–312 substituted “January 1, 2012” for “January 1, 2011” in concluding provisions.

            § 137 Adoption assistance programs

              § 163 Interest

              • (h)(3)(E)(iv)(I) Pub. L. 111–312 substituted “December 31, 2011” for “December 31, 2010”.

              § 164 Taxes

              • (b)(5) Pub. L. 111–312 substituted “January 1, 2012” for “January 1, 2010”.

              § 168 Accelerated cost recovery system

              • (e)(3)(E)(iv) (e)(3)(E)(v) (e)(3)(E) Pub. L. 111–312, § 737(a), substituted “January 1, 2012” for “January 1, 2010”.
              • (e) Pub. L. 111–312, § 737(b)(1), struck out “if such building is placed in service after December 31, 2008, and before…
              • (e) Pub. L. 111–312, § 737(b)(2), struck out subpar. (E). Text read as follows: “Such term shall not include any…
              • (i)(15)(D) Pub. L. 111–312, § 738(a), substituted “December 31, 2011” for “December 31, 2009”.
              • (j)(8) Pub. L. 111–312, § 739(a), substituted “December 31, 2011” for “December 31, 2009”.
              • (k) Pub. L. 111–312, § 401(d)(1), substituted “January 1, 2013” for “January 1, 2011” in heading.
              • (k)(2)(A) Pub. L. 111–312, § 401(a)(2), substituted “January 1, 2013” for “January 1, 2011” in subcls. (I) and (II).
              • (k)(2)(A) Pub. L. 111–312, § 401(a), substituted “January 1, 2013” for “January 1, 2011” and “January 1, 2014” for “January 1…
              • (k)(2)(B)(ii) Pub. L. 111–312, § 401(a)(2), (d)(2), substituted “pre-January 1, 2013” for “pre-January 1, 2011” in heading and…
              • (k)(2)(E)(i) Pub. L. 111–312, § 401(a)(2), substituted “January 1, 2013” for “January 1, 2011”.
              • (k)(4) Pub. L. 111–312, § 401(d)(3)(B), inserted “and” at the end.
              • (k)(4) Pub. L. 111–312, § 401(d)(3)(C), substituted period for comma at the end.
              • (k)(4) Pub. L. 111–312, § 401(c)(1), substituted “or production—” for “or production after March 31, 2008, and before January…
              • (k)(4) Pub. L. 111–312, § 401(d)(3)(A), struck out cls. (iv) and (v) which read as follows:
              • (k)(4) Pub. L. 111–312, § 401(c)(2), added subpar. (I).
              • (k)(5) Pub. L. 111–312, § 401(b), added par. (5).
              • (l)(5) Pub. L. 111–312, § 401(d)(4)(A), inserted “and” at the end.
              • (l)(5) Pub. L. 111–312, § 401(d)(4)(B), (C), redesignated subpar. (C) as (B) and struck out former subpar. (B) which read as…
              • (l)(5) Pub. L. 111–312, § 401(d)(4)(C), redesignated subpar. (C) as (B).
              • (n)(2)(C) Pub. L. 111–312, § 401(d)(5), substituted “January 1, 2013” for “January 1, 2011”.

              § 170 Charitable, etc., contributions and gifts

              • (b) Pub. L. 111–312, § 723(a), (b), substituted “December 31, 2011” for “December 31, 2009” in pars. (1)(E)(vi) and…
              • (e)(1) Pub. L. 111–312, § 301(a), amended subsec. (e)(1) to read as if amendment by Pub. L. 107–16, § 542(e)(2)(B), had never…
              • (e)(3)(C)(iv) Pub. L. 111–312, § 740(a), substituted “December 31, 2011” for “December 31, 2009”.
              • (e)(3)(D) Pub. L. 111–312, § 741(a), substituted “December 31, 2011” for “December 31, 2009”.
              • (e)(6) Pub. L. 111–312, § 742(a), substituted “December 31, 2011” for “December 31, 2009”.

              § 179 Election to expense certain depreciable business assets

              • (b)(1) Pub. L. 111–312, § 402(a), added subpars. (C) and (D) and struck out former subpar. (C), which read as follows…
              • (b)(2) Pub. L. 111–312, § 402(b), added subpars. (C) and (D) and struck out former subpar. (C), which read as follows…
              • (b)(6) Pub. L. 111–312, § 402(c), added par. (6).
              • (c)(2) Pub. L. 111–312, § 402(e), substituted “2013” for “2012”.
              • (d)(1)(A)(ii) Pub. L. 111–312, § 402(d), substituted “2013” for “2012”.
              • § 179 Pub. L. 111–312, § 737(b)(3)(A), struck out “(without regard to the dates specified in subparagraph (A)(i) thereof)”…
              • § 179 Pub. L. 111–312, § 737(b)(3)(B), struck out “(without regard to subparagraph (E) thereof)” after “section 168(e)(8)”.

              § 179E Election to expense advanced mine safety equipment

              • (g) Pub. L. 111–312 substituted “December 31, 2011” for “December 31, 2009”.

              § 181 Treatment of certain qualified productions

              • (f) Pub. L. 111–312 substituted “December 31, 2011” for “December 31, 2009”.

              § 198 Expensing of environmental remediation costs

              • (h) Pub. L. 111–312 substituted “December 31, 2011” for “December 31, 2009”.

              § 408 Individual retirement accounts

              • (d)(8)(F) Pub. L. 111–312 substituted “December 31, 2011” for “December 31, 2009”.

              § 451 General rule for taxable year of inclusion

              • (i)(3) Pub. L. 111–312 substituted “January 1, 2012” for “January 1, 2010” in introductory provisions.

              § 512 Unrelated business taxable income

              • (b)(13)(E) Pub. L. 111–312 substituted “December 31, 2011” for “December 31, 2009”.

              § 613A Limitations on percentage depletion in case of oil and gas wells

              • (c)(6) Pub. L. 111–312 substituted “January 1, 2012” for “January 1, 2010”.

              § 684 Recognition of gain on certain transfers to certain foreign trusts and estates

              • § 684 Pub. L. 111–312 amended catchline, introductory provisions of subsec. (a), and subsec. (b) to read as if amendment by…

              § 871 Tax on nonresident alien individuals

              • (k)(1)(C) Pub. L. 111–312, § 748(a), substituted “December 31, 2011” for “December 31, 2009”.
              • (k)(2)(C) Pub. L. 111–312, § 748(a), substituted “December 31, 2011” for “December 31, 2009”.

              § 897 Disposition of investment in United States real property

              • (h)(4)(A)(ii) Pub. L. 111–312 substituted “December 31, 2011” for “December 31, 2009”.

              § 904 Limitation on credit

                § 953 Insurance income

                • (e)(10) Pub. L. 111–312 substituted “January 1, 2012” for “January 1, 2010” and “December 31, 2011” for “December 31, 2009”.

                § 954 Foreign base company income

                • (c)(6)(C) Pub. L. 111–312, § 751(a), substituted “January 1, 2012” for “January 1, 2010”.
                • (h) Pub. L. 111–312, § 750(a), substituted “January 1, 2012” for “January 1, 2010”.

                § 1014 Basis of property acquired from a decedent

                • (f) Pub. L. 111–312 amended section to read as if amendment by Pub. L. 107–16, § 541, had never been enacted. See 2001…

                § 1016 Adjustments to basis

                  § 1040 Transfer of certain farm, etc., real property

                  • § 1040 Pub. L. 111–312 amended section to read as if amendment by Pub. L. 107–16, § 542(d)(1), had never been enacted. See…

                  § 1202 Partial exclusion for gain from certain small business stock

                  • (a)(2)(C) Pub. L. 111–312, § 753(b), substituted “2016” for “2014” in heading and “December 31, 2016” for “December 31, 2014” in…
                  • (a)(4) Pub. L. 111–312, § 760(a), inserted “and 2011” after “2010” in heading and substituted “January 1, 2012” for “January…

                  § 1221 Capital asset defined

                  • (a)(3)(C) Pub. L. 111–312 amended subsec. (a)(3)(C) to read as if amendment by Pub. L. 107–16, § 542(e)(2)(A), had never been…

                  § 1291 Interest on tax deferral

                  • (e) Pub. L. 111–312, which directed that subsec. (e) be amended to read as if amendment by Pub. L. 107–16, § 542(e)(5)(B)…

                  § 1296 Election of mark to market for marketable stock

                  • (i) Pub. L. 111–312 amended subsec. (i) to read as if amendment by Pub. L. 107–16, § 542(e)(5)(C), had never been enacted.…

                  § 1367 Adjustments to basis of stock of shareholders, etc.

                  • (a)(2) Pub. L. 111–312 substituted “December 31, 2011” for “December 31, 2009” in concluding provisions.

                  § 1391 Designation procedure

                  • (d)(1)(A)(i) Pub. L. 111–312, § 753(a)(1), substituted “December 31, 2011” for “December 31, 2009”.
                  • (h)(2) Pub. L. 111–312, § 753(a)(2), struck out at end “Subject to subparagraphs (B) and (C) of subsection (d)(1), such…

                  § 2001 Imposition and rate of tax

                  • (b)(2) Pub. L. 111–312, § 302(d)(1)(A), substituted “if the modifications described in subsection (g)” for “if the provisions…
                  • (c) Pub. L. 111–312, § 302(a)(2), struck out par. (1) designation and heading preceding table, substituted in table a…
                  • (g) Pub. L. 111–312, § 302(d)(1)(B), added subsec. (g).

                  § 2010 Unified credit against estate tax

                  • (c) Pub. L. 111–312, § 302(a)(1), amended subsec. (c) generally, substituting pars. (1) and (2) for text which provided…
                  • (c)(2) (c)(3) (c)(4) (c)(5) (c)(6) Pub. L. 111–312, § 303(a), added pars. (2) to (6) and struck out former par. (2). Prior to amendment, text of par. (2)…

                  § 2105 Property without the United States

                  • (d)(3) Pub. L. 111–312 substituted “December 31, 2011” for “December 31, 2009”.

                  § 2502 Rate of tax

                  • (a) Pub. L. 111–312 amended subsec. (a) to read as if amendment by Pub. L. 107–16, § 511(d), had never been enacted. See…

                  § 2505 Unified credit against gift tax

                  • (a) Pub. L. 111–312, § 302(d)(2), inserted concluding provisions.
                  • (a)(1) Pub. L. 111–312, § 303(b)(1), amended par. (1) generally. Prior to amendment, par. (1) read as follows: “the applicable…
                  • (a)(1) Pub. L. 111–312, § 302(b)(1)(A), struck out “(determined as if the applicable exclusion amount were $1,000,000)” after…
                  • (a)(1) Pub. L. 111–312, § 301(b), amended subsec. (a)(1) to read as if amendment by Pub. L. 107–16, § 521(b)(2), had never…

                  § 2511 Transfers in general

                  • § 2511 Pub. L. 111–312 struck out subsec. (c). Text read as follows: “Notwithstanding any other provision of this section and…

                  § 2631 GST exemption

                  • (c) Pub. L. 111–312 substituted “the basic exclusion amount” for “the applicable exclusion amount”.

                  § 4947 Application of taxes to certain nonexempt trusts

                  • (a)(2)(A) Pub. L. 111–312 amended subsec. (a)(2)(A) to read as if amendment by Pub. L. 107–16, § 542(e)(4), had never been…

                  § 6018 Estate tax returns

                  • § 6018 Pub. L. 111–312, § 301(a), amended section to read as if amendment by Pub. L. 107–16, § 542(b)(1), had never been…
                  • (a)(1) Pub. L. 111–312, § 303(b)(3), substituted “basic exclusion amount” for “applicable exclusion amount”.

                  § 6019 Gift tax returns

                  • § 6019 Pub. L. 111–312 amended section to read as if amendment by Pub. L. 107–16, § 542(b)(2), had never been enacted. See…

                  § 6075 Time for filing estate and gift tax returns

                  • (a) (b)(3) Pub. L. 111–312 amended subsecs. (a) and (b)(3) to read as if amendment by Pub. L. 107–16, § 542(b)(3), had never been…

                  § 6211 Definition of a deficiency

                    § 6402 Authority to make credits or refunds

                    • (f)(3)(C) Pub. L. 111–312 substituted “is a covered unemployment compensation debt” for “is not a covered unemployment…

                    § 6409 Refunds disregarded in the administration of Federal programs and federally assisted programs

                    § 6426 Credit for alcohol fuel, biodiesel, and alternative fuel mixtures

                    • (b)(6) Pub. L. 111–312, § 708(b)(1), substituted “December 31, 2011” for “December 31, 2010”.
                    • (c)(6) Pub. L. 111–312, § 701(b)(1), substituted “December 31, 2011” for “December 31, 2009”.
                    • (d)(2) Pub. L. 111–312, § 704(b), substituted “biodiesel, or any fuel (including lignin, wood residues, or spent pulping…
                    • (d)(5) (e)(3) Pub. L. 111–312, § 704(a), substituted “December 31, 2011” for “December 31, 2009”.

                    § 6427 Fuels not used for taxable purposes

                    • (e)(6)(A) Pub. L. 111–312, § 708(c)(1), substituted “December 31, 2011” for “December 31, 2010”.
                    • (e)(6)(B) Pub. L. 111–312, § 701(b)(2), substituted “December 31, 2011” for “December 31, 2009”.
                    • (e)(6)(C) Pub. L. 111–312, § 704(a), substituted “December 31, 2011” for “December 31, 2009”.

                    § 7652 Shipments to the United States

                    • (f)(1) Pub. L. 111–312 substituted “January 1, 2012” for “January 1, 2010”.

                    § 7701 Definitions

                    • (a)(47) Pub. L. 111–312 amended subsec. (a) to read as if amendment by Pub. L. 107–16, § 542(e)(3), had never been enacted.