Page:United States Statutes at Large Volume 123.djvu/327

 123STA T . 3 07PUBLIC LA W 111 –5—FE B. 17 , 200 9PARTV— P LUG-INE L ECTR IC D RI V E MO TOR VE H ICLE SSec.1 1 4 1. Cr e ditfo r n e wqual ified p lu g -in electric dri v e m otor ve h icle s . Sec. 114 2 . Credit for certain plug-in electric vehicles. Sec. 114 3 . Conversion k its. Sec. 1144. Treatment of alternative motor vehicle credit as a personal credit al- lowed against AMT. PART V I —P A RIT YF OR TRANS P ORTATION F RINGE B ENEFITS Sec. 11 5 1. Increased e x clusion amount for commuter transit b enefits and transit passes. Subtitle C—Tax Incentives for Business PART I—TE M PORARY INVESTMENT INCENTIVES Sec. 12 0 1. Special allowance for certain propert y acquired during 200 9 . Sec. 1202. Temporary increase in limitations on expensing of certain depreciable business assets. PART II—SMALL BUSINESS PROVISIONS Sec. 1211. 5-year carryback of operating losses of small businesses. Sec. 1212. Decreased required estimated tax payments in 2009 for certain small businesses. PART III—INCENTIVES FOR N E WJ O B S Sec. 1221. Incentives to hire unemployed veterans and disconnected youth. PART IV—RULES RELATING TO DEBT INSTRUMENTS Sec. 1231. Deferral and ratable inclusion of income arising from business indebted- ness discharged by the reacquisition of a debt instrument. Sec. 1232. Modifications of rules for original issue discount on certain high yield ob- ligations. PART V— Q UALIFIE D SMALL BUSINESS STOC K Sec. 1241. Special rules applicable to qualified small business stock for 2009 and 2010. PART VI—S CORPORATIONS Sec. 1251. Temporary reduction in recognition period for built-in gains tax. PART VII—RULES RELATING TO O WNERSHIP CHANGES Sec. 12 6 1. Clarification of regulations related to limitations on certain built-in losses following an ownership change. Sec. 1262. Treatment of certain ownership changes for purposes of limitations on net operating loss carryforwards and certain built-in losses. Subtitle D—Manufacturing Recovery Provisions Sec. 1301. Temporary expansion of availability of industrial development bonds to facilities manufacturing intangible property. Sec. 1302. Credit for investment in advanced energy facilities. Subtitle E—Economic Recovery Tools Sec. 1401. Recovery z one bonds. Sec. 1402. Tribal economic development bonds. Sec. 1403. Increase in new markets tax credit. Sec. 1404. Coordination of low-income housing credit and low-income housing grants. Subtitle F—Infrastructure Financing Tools PART I—IMPROVED MARKETABILITY FOR TA X -EXEMPT BONDS Sec. 1501. De minimis safe harbor exception for tax-exempt interest expense of fi- nancial institutions. Sec. 1502. Modification of small issuer exception to tax-exempt interest expense al- location rules for financial institutions. Sec. 1503. Temporary modification of alternative minimum tax limitations on tax- exempt bonds. Sec. 1504. Modification to high speed intercity rail facility bonds. PART II—DELAY IN APPLICATION OF W ITHHOLDING TAX ON G OVERNMENT CONTRACTORS Sec. 1511. Delay in application of withholding tax on government contractors.