# Pub. L. 111-312: changes to the Internal Revenue Code 2010-12-17, 124 Stat. 3298. Source: . ## Legislative history - Bill: [H.R. 4853](https://www.congress.gov/bill/111th-congress/house-bill/4853) - Bluebook: [JCT general explanation (2011)](https://www.govinfo.gov/app/details/CPRT-112JPRT64669) ## § 23: Adoption expenses ## § 24: Child tax credit - § 24(d): Pub. L. 111–312, § 103(b), which directed substitution of “2009, 2010, 2011, and 2012” for “2009 and 2010” in heading and “, 2010, 2011, or 2012” for “or 2010” in text, could not be executed because of the subsequent general amendment of subsec. (d)(4) by Pub. L. 113–295, which was effective as if included in the provisions of the American Recovery and Reinvestment Tax Act of 2009 (Pub. L. 111–5, div. B, title I) to which the amendment related. See 2014 Amendment note above and Effective Date of 2014 Amendment note below. ## § 25: Interest on certain home mortgages ## § 25A: American Opportunity and Lifetime Learning credits - § 25A(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 - § 25C(a), § 25C(b): Pub. L. 111–312, § 710(b)(1), amended subsecs. (a) and (b) generally. Prior to amendment, subsecs. (a) and (b) read as follows: - § 25C(c)(1): Pub. L. 111–312, § 710(b)(2)(D)(ii), inserted “an exterior window, a skylight, an exterior door,” after “in the case of” in introductory provisions. - § 25C(c)(1): Pub. L. 111–312, § 710(b)(2)(A), in introductory provisions, substituted “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” for “2000 International Energy Conservation Code, as such Code (including supplements) is in effect on the date of the enactment of this section”. - § 25C(c)(2)(A): Pub. L. 111–312, § 710(b)(2)(E), struck out “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” after “on such dwelling unit”. - § 25C(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 component described in subparagraph (B) or (C) of paragraph (2) unless such component is equal to or below a U factor of 0.30 and SHGC of 0.30.” - § 25C(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 qualified natural gas furnace, qualified propane furnace, qualified oil furnace, qualified natural gas hot water boiler, qualified propane hot water boiler, or qualified oil hot water boiler, or”. - § 25C(d)(3): Pub. L. 111–312, § 710(b)(2)(B), struck out “, as measured using a lower heating value” after “75 percent”. - § 25C(d): Pub. L. 111–312, § 710(b)(2)(C)(i), amended par. (4) generally. Prior to amendment, par. (4) defined the terms “qualified natural gas furnace”, “qualified natural gas hot water boiler”, “qualified propane furnace”, “qualified propane hot water boiler”, “qualified oil furnace”, and “qualified oil hot water boiler”. - § 25C(e): Pub. L. 111–312, § 710(b)(3), added par. (3). - § 25C(g): Pub. L. 111–312, § 710(a), substituted “2011” for “2010”. ## § 26: Limitation based on tax liability; definition of tax liability - § 26(a)(2): Pub. L. 111–312, § 202(a), substituted “2011” for “2009” in heading and “2009, 2010, or 2011” for “or 2009” in introductory provisions. ## § 30B: Alternative motor vehicle credit ## § 30C: Alternative fuel vehicle refueling property credit - § 30C(g)(2): Pub. L. 111–312 substituted “December 31, 2011.” for “December 31, 2010”. ## § 30D: Clean vehicle credit ## § 32: Earned income - § 32(b): Pub. L. 111–312 substituted “2009, 2010, 2011, and 2012” for “2009 and 2010” in heading and “, 2010, 2011, or 2012” for “or 2010” in introductory provisions. ## § 40: Alcohol, etc., used as fuel - § 40(e)(1)(A): Pub. L. 111–312, § 708(a)(1)(A), substituted “December 31, 2011” for “December 31, 2010”. - § 40(e)(1)(B): Pub. L. 111–312, § 708(a)(1)(B), substituted “January 1, 2012” for “January 1, 2011”. - § 40(h)(1), § 40(h)(2): Pub. L. 111–312, § 708(a)(2), substituted “2011” for “2010”. ## § 40A: Biodiesel and renewable diesel used as fuel - § 40A(g): Pub. L. 111–312 substituted “December 31, 2011” for “December 31, 2009”. ## § 41: Credit for increasing research activities - § 41(h)(1): Pub. L. 111–312 substituted “December 31, 2011” for “December 31, 2009”. ## § 45: Electricity produced from certain renewable resources, etc. - § 45(d)(8)(B): Pub. L. 111–312 substituted “January 1, 2012” for “January 1, 2010”. ## § 45A: Indian employment credit - § 45A(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 - § 45C(b)(1): Pub. L. 111–312 substituted “December 31, 2011” for “December 31, 2009”. ## § 45D: New markets tax credit - § 45D(f)(1)(G): Pub. L. 111–312, § 733(a), added subpar. (G). - § 45D(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 - § 45L(g): Pub. L. 111–312 substituted “December 31, 2011” for “December 31, 2009”. ## § 45N: Mine rescue team training credit - § 45N(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 - § 51(c)(4): Pub. L. 111–312 substituted “December 31, 2011” for “August 31, 2011”. ## § 55: Alternative minimum tax imposed - § 55(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 case of taxable years beginning in 2011” for “$70,950 in the case of taxable years beginning in 2009”. - § 55(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 case of taxable years beginning in 2011” for “$46,700 in the case of taxable years beginning in 2009”. ## § 62: Adjusted gross income defined - § 62(a)(2)(D): Pub. L. 111–312 substituted “2009, 2010, or 2011” for “or 2009”. ## § 121: Exclusion of gain from sale of principal residence - § 121(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. (9), had never been enacted. See Codification notes above and 2001 Amendment note and Effective Date of 2010 Amendment note below. Prior to amendment, par. (11) read as follows: “Property acquired from a decedent.—The exclusion under this section shall apply to property sold by— ## § 132: Certain fringe benefits - § 132(f)(2): Pub. L. 111–312 substituted “January 1, 2012” for “January 1, 2011” in concluding provisions. ## § 137: Adoption assistance programs ## § 163: Interest - § 163(h)(3)(E)(iv)(I): Pub. L. 111–312 substituted “December 31, 2011” for “December 31, 2010”. ## § 164: Taxes - § 164(b)(5): Pub. L. 111–312 substituted “January 1, 2012” for “January 1, 2010”. ## § 168: Accelerated cost recovery system - § 168(e)(3)(E)(iv), § 168(e)(3)(E)(v), § 168(e)(3)(E): Pub. L. 111–312, § 737(a), substituted “January 1, 2012” for “January 1, 2010”. - § 168(e): Pub. L. 111–312, § 737(b)(1), struck out “if such building is placed in service after December 31, 2008, and before January 1, 2010,” after “building,”. - § 168(e): Pub. L. 111–312, § 737(b)(2), struck out subpar. (E). Text read as follows: “Such term shall not include any improvement placed in service after December 31, 2009.” - § 168(i)(15)(D): Pub. L. 111–312, § 738(a), substituted “December 31, 2011” for “December 31, 2009”. - § 168(j)(8): Pub. L. 111–312, § 739(a), substituted “December 31, 2011” for “December 31, 2009”. - § 168(k): Pub. L. 111–312, § 401(d)(1), substituted “January 1, 2013” for “January 1, 2011” in heading. - § 168(k)(2)(A): Pub. L. 111–312, § 401(a)(2), substituted “January 1, 2013” for “January 1, 2011” in subcls. (I) and (II). - § 168(k)(2)(A): Pub. L. 111–312, § 401(a), substituted “January 1, 2013” for “January 1, 2011” and “January 1, 2014” for “January 1, 2012”. - § 168(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 “January 1, 2013” for “January 1, 2011” in text. - § 168(k)(2)(E)(i): Pub. L. 111–312, § 401(a)(2), substituted “January 1, 2013” for “January 1, 2011”. - § 168(k)(4): Pub. L. 111–312, § 401(d)(3)(B), inserted “and” at the end. - § 168(k)(4): Pub. L. 111–312, § 401(d)(3)(C), substituted period for comma at the end. - § 168(k)(4): Pub. L. 111–312, § 401(c)(1), substituted “or production—” for “or production after March 31, 2008, and before January 1, 2010, shall be taken into account under subparagraph (B)(ii) thereof,” and added subcls. (I) and (II) and concluding provisions. - § 168(k)(4): Pub. L. 111–312, § 401(d)(3)(A), struck out cls. (iv) and (v) which read as follows: - § 168(k)(4): Pub. L. 111–312, § 401(c)(2), added subpar. (I). - § 168(k)(5): Pub. L. 111–312, § 401(b), added par. (5). - § 168(l)(5): Pub. L. 111–312, § 401(d)(4)(A), inserted “and” at the end. - § 168(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 follows: “by substituting ‘January 1, 2013’ for ‘January 1, 2011’ in clause (i) thereof, and”. - § 168(l)(5): Pub. L. 111–312, § 401(d)(4)(C), redesignated subpar. (C) as (B). - § 168(n)(2)(C): Pub. L. 111–312, § 401(d)(5), substituted “January 1, 2013” for “January 1, 2011”. ## § 170: Charitable, etc., contributions and gifts - § 170(b): Pub. L. 111–312, § 723(a), (b), substituted “December 31, 2011” for “December 31, 2009” in pars. (1)(E)(vi) and (2)(B)(iii). - § 170(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 been enacted. See 2001 Amendment note below. - § 170(e)(3)(C)(iv): Pub. L. 111–312, § 740(a), substituted “December 31, 2011” for “December 31, 2009”. - § 170(e)(3)(D): Pub. L. 111–312, § 741(a), substituted “December 31, 2011” for “December 31, 2009”. - § 170(e)(6): Pub. L. 111–312, § 742(a), substituted “December 31, 2011” for “December 31, 2009”. ## § 179: Election to expense certain depreciable business assets - § 179(b)(1): Pub. L. 111–312, § 402(a), added subpars. (C) and (D) and struck out former subpar. (C), which read as follows: “$25,000 in the case of taxable years beginning after 2011.” - § 179(b)(2): Pub. L. 111–312, § 402(b), added subpars. (C) and (D) and struck out former subpar. (C), which read as follows: “$200,000 in the case of taxable years beginning after 2011.” - § 179(b)(6): Pub. L. 111–312, § 402(c), added par. (6). - § 179(c)(2): Pub. L. 111–312, § 402(e), substituted “2013” for “2012”. - § 179(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)” after “section 168(e)(7)”. - § 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 - § 179E(g): Pub. L. 111–312 substituted “December 31, 2011” for “December 31, 2009”. ## § 181: Treatment of certain qualified productions - § 181(f): Pub. L. 111–312 substituted “December 31, 2011” for “December 31, 2009”. ## § 198: Expensing of environmental remediation costs - § 198(h): Pub. L. 111–312 substituted “December 31, 2011” for “December 31, 2009”. ## § 408: Individual retirement accounts - § 408(d)(8)(F): Pub. L. 111–312 substituted “December 31, 2011” for “December 31, 2009”. ## § 451: General rule for taxable year of inclusion - § 451(i)(3): Pub. L. 111–312 substituted “January 1, 2012” for “January 1, 2010” in introductory provisions. ## § 512: Unrelated business taxable income - § 512(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 - § 613A(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 Pub. L. 107–16, § 542(e)(1)(A)–(C), had never been enacted. See 2001 Amendment note below. Prior to amendment, subsec. (b) read as follows: “Exceptions.— ## § 871: Tax on nonresident alien individuals - § 871(k)(1)(C): Pub. L. 111–312, § 748(a), substituted “December 31, 2011” for “December 31, 2009”. - § 871(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 - § 897(h)(4)(A)(ii): Pub. L. 111–312 substituted “December 31, 2011” for “December 31, 2009”. ## § 904: Limitation on credit ## § 953: Insurance income - § 953(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 - § 954(c)(6)(C): Pub. L. 111–312, § 751(a), substituted “January 1, 2012” for “January 1, 2010”. - § 954(h): Pub. L. 111–312, § 750(a), substituted “January 1, 2012” for “January 1, 2010”. ## § 1014: Basis of property acquired from a decedent - § 1014(f): Pub. L. 111–312 amended section to read as if amendment by Pub. L. 107–16, § 541, had never been enacted. See 2001 Amendment note below. Prior to amendment, text of subsec. (f) read as follows: “This section shall not apply with respect to decedents dying after December 31, 2009.” ## § 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 2001 Amendment note below. ## § 1202: Partial exclusion for gain from certain small business stock - § 1202(a)(2)(C): Pub. L. 111–312, § 753(b), substituted “2016” for “2014” in heading and “December 31, 2016” for “December 31, 2014” in text. - § 1202(a)(4): Pub. L. 111–312, § 760(a), inserted “and 2011” after “2010” in heading and substituted “January 1, 2012” for “January 1, 2011” in introductory provisions. ## § 1221: Capital asset defined - § 1221(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 enacted. See 2001 Amendment note below. ## § 1291: Interest on tax deferral - § 1291(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), had never been enacted, was executed by inserting “(e),” after “subsections (c) and (d)” and substituting “; except that—” and pars. (1) and (2) for the period at end. See 2001 Amendment note below. ## § 1296: Election of mark to market for marketable stock - § 1296(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. See 2001 Amendment note below. ## § 1367: Adjustments to basis of stock of shareholders, etc. - § 1367(a)(2): Pub. L. 111–312 substituted “December 31, 2011” for “December 31, 2009” in concluding provisions. ## § 1391: Designation procedure - § 1391(d)(1)(A)(i): Pub. L. 111–312, § 753(a)(1), substituted “December 31, 2011” for “December 31, 2009”. - § 1391(h)(2): Pub. L. 111–312, § 753(a)(2), struck out at end “Subject to subparagraphs (B) and (C) of subsection (d)(1), such designations shall remain in effect during the period beginning on January 1, 2002, and ending on December 31, 2009.” ## § 2001: Imposition and rate of tax - § 2001(b)(2): Pub. L. 111–312, § 302(d)(1)(A), substituted “if the modifications described in subsection (g)” for “if the provisions of subsection (c) (as in effect at the decedent’s death)”. - § 2001(c): Pub. L. 111–312, § 302(a)(2), struck out par. (1) designation and heading preceding table, substituted in table a single tentative tax rate for any amount over $500,000 for separate tentative tax rates for amounts ranging from over $500,000 to over $2,500,000, and struck out par. (2) which related to phasedown of maximum rate of tax. - § 2001(g): Pub. L. 111–312, § 302(d)(1)(B), added subsec. (g). ## § 2010: Unified credit against estate tax - § 2010(c): Pub. L. 111–312, § 302(a)(1), amended subsec. (c) generally, substituting pars. (1) and (2) for text which provided that the applicable credit amount for purposes of this section was the amount of the tentative tax which would be determined under the rate schedule set forth in section 2001(c) if the amount with respect to which such tentative tax was to be computed were the applicable exclusion amount determined in accordance with the table, covering years 2002 to 2009, included in that text. - § 2010(c)(2), § 2010(c)(3), § 2010(c)(4), § 2010(c)(5), § 2010(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) read as follows: ## § 2105: Property without the United States - § 2105(d)(3): Pub. L. 111–312 substituted “December 31, 2011” for “December 31, 2009”. ## § 2502: Rate of tax - § 2502(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 2001 Amendment note below. ## § 2505: Unified credit against gift tax - § 2505(a): Pub. L. 111–312, § 302(d)(2), inserted concluding provisions. - § 2505(a)(1): Pub. L. 111–312, § 303(b)(1), amended par. (1) generally. Prior to amendment, par. (1) read as follows: “the applicable credit amount in effect under section 2010(c) for such calendar year, reduced by”. - § 2505(a)(1): Pub. L. 111–312, § 302(b)(1)(A), struck out “(determined as if the applicable exclusion amount were $1,000,000)” after “calendar year”. - § 2505(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 been enacted. See 2001 Amendment note below. ## § 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 except as provided in regulations, a transfer in trust shall be treated as a transfer of property by gift, unless the trust is treated as wholly owned by the donor or the donor’s spouse under subpart E of part I of subchapter J of chapter 1.” ## § 2631: GST exemption - § 2631(c): Pub. L. 111–312 substituted “the basic exclusion amount” for “the applicable exclusion amount”. ## § 4947: Application of taxes to certain nonexempt trusts - § 4947(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 enacted. See 2001 Amendment note below. ## § 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 enacted. See 2001 Amendment note below. - § 6018(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 2001 Amendment note below. ## § 6075: Time for filing estate and gift tax returns - § 6075(a), § 6075(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 enacted. See 2001 Amendment notes below. ## § 6211: Definition of a deficiency ## § 6402: Authority to make credits or refunds - § 6402(f)(3)(C): Pub. L. 111–312 substituted “is a covered unemployment compensation debt” for “is not a covered unemployment compensation debt”. ## § 6409: Refunds disregarded in the administration of Federal programs and federally assisted programs - Enacted 26 U.S.C. § 6409. ## § 6426: Credit for alcohol fuel, biodiesel, and alternative fuel mixtures - § 6426(b)(6): Pub. L. 111–312, § 708(b)(1), substituted “December 31, 2011” for “December 31, 2010”. - § 6426(c)(6): Pub. L. 111–312, § 701(b)(1), substituted “December 31, 2011” for “December 31, 2009”. - § 6426(d)(2): Pub. L. 111–312, § 704(b), substituted “biodiesel, or any fuel (including lignin, wood residues, or spent pulping liquors) derived from the production of paper or pulp” for “or biodiesel” in concluding provisions. - § 6426(d)(5), § 6426(e)(3): Pub. L. 111–312, § 704(a), substituted “December 31, 2011” for “December 31, 2009”. ## § 6427: Fuels not used for taxable purposes - § 6427(e)(6)(A): Pub. L. 111–312, § 708(c)(1), substituted “December 31, 2011” for “December 31, 2010”. - § 6427(e)(6)(B): Pub. L. 111–312, § 701(b)(2), substituted “December 31, 2011” for “December 31, 2009”. - § 6427(e)(6)(C): Pub. L. 111–312, § 704(a), substituted “December 31, 2011” for “December 31, 2009”. ## § 7652: Shipments to the United States - § 7652(f)(1): Pub. L. 111–312 substituted “January 1, 2012” for “January 1, 2010”. ## § 7701: Definitions - § 7701(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.