Page:United States Statutes at Large Volume 123.djvu/353

 123STA T . 333 PUBLIC LA W 111 –5—FE B.1 7, 2 0 0 9(c)EF F ECTIV E DA TE .—Theam e nd men ts made by th i s secti o n sha l la p ply to ta x able yea r sbe g inning a f ter December 31,20 0 8 . (d) AP P L ICATI ON OFE G T R RA SU N S ET.—The amendment made bys u bsection (b)(1)(A) shall be sub j ect to title IX of the Economic Gro w th and Tax Relief Reconciliation Act of 2001 in the same manner as the pro v ision of such Act to which such amendment relates. PARTVI— PARIT YFO R TRA NS PORTATION FRIN GEB ENEFITS SEC.1 1 5 1. IN C R E A SE D E X C LU SI O NA M OUN TF OR COMMUTER TRANSIT B ENEFITS AND TRANSIT P ASSES. (a) IN GENE R AL.— P aragraph (2) of section 132(f) is amended by adding at the end the following flush sentence

‘In the case of any month beginning on or after the date of the enactment of this sentence and before J anuary 1, 2011, subparagraph (A) shall be applied as if the dollar amount therein were the same as the dollar amount in effect for such month under subparagraph ( B ). ’ ’. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to months beginning on or after the date of the enact - ment of this section. Subti t leC—TaxInc enti v e sforB usiness PART I—TE M PORARY INVESTMENT IN C ENTIVES SEC. 1 20 1. SPECIAL ALLO W ANCE FOR CERTAIN PROPERT Y AC Q UIRED DURIN G 200 9 . (a) E X TENSION OF SPECIAL ALLO W ANCE.— (1) IN G ENERAL.—Paragraph (2) of section 1 6 8( k )is amended— (A) by striking ‘‘January 1, 2010’’ and inserting ‘‘January 1, 2011’’, and (B) by striking ‘‘January 1, 200 9 ’’ each place it appears and inserting ‘‘January 1, 2010’’. (2) C ONFOR M ING AMEN D MENTS.— (A) The heading for subsection (k) of section 168 is amended by striking ‘‘JANUAR Y 1, 2009’’ and inserting ‘‘JANUARY 1, 2010’’. (B) The heading for clause (ii) of section 168(k)(2)(B) is amended by striking ‘‘PRE- J ANUARY 1, 20 0 9 ’’ and inserting ‘‘PRE-JANUARY 1, 2010’’. (C) Subparagraph (B) of section 168(l)( 5 ) is amended by striking ‘‘January 1, 2009’’ and inserting ‘‘January 1, 2010’’. (D) Subparagraph (C) of section 168(n)(2) is amended by striking ‘‘January 1, 2009’’ and inserting ‘‘January 1, 2010’’. (E) Subparagraph (B) of section 1 4 00 N (d)(3) is amended by striking ‘‘January 1, 2009’’ and inserting ‘‘January 1, 2010’’. (3) TEC H NICAL AMENDMENTS.— (A) Subparagraph (D) of section 168(k)(4) is amended— 26USC13 2 note.Ap p licab ilit y . 26 USC 132. 26USC2 4 note. 26 USC 24 note.