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 12 2 STA T .3840PUBLIC LA W 110 – 343 —O CT. 3 , 2008 (c)EF F ECTIV E DA TE .—Theam e nd men ts made by th i s secti o n sha l la p plytop r operty placed in ser v ice a f ter the date of the enactment of this A ct , in ta x able years endin g after s u ch date. SEC.208 .CE RTAIN INC OM EAN DG AINS RE L ATING TO ALCO H OL FU ELS AND MI X TURES ,B IODIESEL FUELS AND MIXTURES, AND ALTERNATI V E FUELS AND MIXTURES TREATED AS Q UALI - F Y ING INCOME FOR P UBLICLY TRADED PARTNERSHIPS. (a) ING ENE R A L .— S ubparagraph (E) of section 7 7 04 (d)( 1 ), as amended by this Act, is amended by stri k ing ‘ ‘or industrial source carbon dioxide ’ ’ and inserting ‘‘, industrial source carbon dioxide, or the transportation or storage of any fuel described in subsection (b), (c), (d), or (e) of section 6 4 2 6, or any alcohol fuel defined in section 6426(b)(4)(A) or any biodiesel fuel as defined in section 40A(d)(1)’’ after ‘‘timber)’’. (b) EFFECTIVE DATE.—The amendment made by this section shall take effect on the date of the enactment of this Act, in taxable years ending after such date. SEC. 20 9 . EXTENSION AND MODIFICATION OF ELECTION TO EXPENSE CERTAIN REFINERIES. (a) E X TEN S I O N.— P aragraph (1) of section 17 9C (c) (relating to q ualified refinery property) is amended— (1) by striking ‘‘ J anuary 1, 2012’’ in subparagraph ( B ) and inserting ‘‘January 1, 2014’’, and (2) by striking ‘‘January 1, 200 8 ’’ each place it appears in subparagraph ( F ) and inserting ‘‘January 1, 2010’’. (b) INCL U SION OF FUEL DERIVE D FRO M S H ALE AND TAR SANDS.— (1) IN G ENERAL.—Subsection (d) of section 179C is amended by inserting ‘‘, or directly from shale or tar sands’’ after ‘‘(as defined in section 4 5K (c))’’. (2) CONFORMING AMENDMENT.—Paragraph (2) of section 179C(e) is amended by inserting ‘‘shale, tar sands, or’’ before ‘‘qualified fuels’’. (c) EFFECTIVE DATE.—The amendments made by this section shall apply to property placed in service after the date of the enactment of this Act. SEC. 2 1 0. EXTENSION OF SUSPENSION OF TAXABLE INCOME LIMIT ON PERCENTAGE DEPLETION FOR OIL AND NATURAL GAS PRODUCED FROM MARGINAL PROPERTIES. Subparagraph ( H ) of section 61 3 A(c)(6) (relating to oil and gas produced from marginal properties) is amended by striking ‘‘for any taxable year’’ and all that follo w s and inserting ‘‘for any taxable year— ‘‘(i) beginning after December 31, 1997, and before January 1, 2008, or ‘‘(ii) beginning after December 31, 2008, and before January 1, 2010.’’. SEC. 211. TRANSPORTATION FRINGE BENEFIT TO BICYCLE COM- MUTERS. (a) IN GENERAL.—Paragraph (1) of section 132(f) is amended by adding at the end the following

‘‘(D) Any qualified bicycle commuting reimbursement.’’. (b) L IMITATION ON EXCLUSION.—Paragraph (2) of section 132(f) is amended by striking ‘‘and’’ at the end of subparagraph (A), Ap p licab ili ty.26USC179 C no t e . 26 USC 77 04 note. 26 USC 7704. Applicability. 26 USC 3 0C note.

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