Page:United States Statutes at Large Volume 123.djvu/326

 123STA T . 3 06PUBLIC LA W 111 –5—FE B.1 7, 200 9DIV I S I ONB—TAX,U N EMPL O Y MENT, H EALTH, STATE F IS C AL R ELIEF, AND OTHER PROVISIONS TITLE I—TAX PROVISIONS SEC.10 00. S HORT T I T L E , ETC. (a)SHORTTI T LE.— T hist it lem a yb e c ite d as the ‘ ‘ A me r ica nR ec ov ery and Reinvestment Ta x Act o f20 0 9’ ’. (b) RE F ERE NC E.— E xce p t as other w ise expressly provided , when - ever in this title 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 I nternal Reven u e C ode of 1 9 86 . (c) T AB LE OF CONTENT S .—The table of contents for this title is as follows
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T LE I — T AXPROV I S IO N S S ec.10 00. S hort t i t l e , etc. S ub title A—T ax Relie f for I nd i v idual s and F a m ilies PART I— GEN E RAL TA X REL I E F Sec. 1001. M a k in gw ork p a y credit. Sec. 100 2 . Temporary increase in earned income tax credit. Sec. 100 3 . Temporary increase of refundable portion of child credit. Sec. 100 4 . American opportunity tax credit. Sec. 100 5 . C omputer technology and e q uipment allowed as a qualified higher edu - cation expense for section 52 9 accounts in 2009 and 2010. Sec. 100 6 . Extension of and increase in first-time homebuyer credit waiver of re- quirement to repay. Sec. 100 7 . Suspension of tax on portion of unemployment compensation. Sec. 100 8 . Additional deduction for State sales tax and excise tax on the purchase of certain motor vehicles. PART II—AL T ERNATI V E MINI MU M TAX RELIEF Sec. 1011. Extension of alternative minimum tax relief for nonrefundable personal credits. Sec. 1012. Extension of increased alternative minimum tax exemption amount. Subtitle B —Energy Incentives PART I—RENE W A B LE ENER GY IN C ENTIVE S Sec. 1101. Extension of credit for electricity produced from certain renewable re- sources. Sec. 1102. Election of investment credit in lieu of production credit. Sec. 1103. Repeal of certain limitations on credit for renewable energy property. Sec. 1104. Coordination with renewable energy grants. PART II—INCREASE D ALL O CATIONS OF NEW CLEAN RENEWABLE ENERGY BONDS AND Q UALIFIED ENERGY CONSERVATION BONDS Sec. 1111. Increased limitation on issuance of new clean renewable energy bonds. Sec. 1112. Increased limitation on issuance of qualified energy conservation bonds. PART III—ENERGY CONSERVATION INCENTIVES Sec. 1121. Extension and modification of credit for nonbusiness energy property. Sec. 1122. Modification of credit for residential energy efficient property. Sec. 1123. Temporary increase in credit for alternative fuel vehicle refueling prop- erty. PART IV—MODIFICATION OF CREDIT FOR CARBON D IOXIDE SE Q UESTRATION Sec. 1131. Application of monitoring requirements to carbon dioxide used as a ter- tiary in j ectant. 26USC1ets e q. 26USC1 note . Am e rica n R eco v er y an d Reinve s tment T a x Act o f 2 0 0 9.