Page:United States Statutes at Large Volume 124.djvu/3322

 124 STAT. 3296 PUBLIC LAW 111–312—DEC. 17, 2010 Public Law 111–312 111th Congress An Act To amend the Internal Revenue Code of 1986 to extend the funding and expenditure authority of the Airport and Airway Trust Fund, to amend title 49, United States Code, to extend authorizations for the airport improvement program, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE; ETC. (a) SHORT TITLE.—This Act may be cited as the ‘‘Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010’’. (b) AMENDMENT OF 1986 CODE.—Except as otherwise expressly provided, whenever in this Act 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 Internal Revenue Code of 1986. (c) TABLE OF CONTENTS.—The table of contents for this Act is as follows: Sec. 1. Short title; etc. TITLE I—TEMPORARY EXTENSION OF TAX RELIEF Sec. 101. Temporary extension of 2001 tax relief. Sec. 102. Temporary extension of 2003 tax relief. Sec. 103. Temporary extension of 2009 tax relief. TITLE II—TEMPORARY EXTENSION OF INDIVIDUAL AMT RELIEF Sec. 201. Temporary extension of increased alternative minimum tax exemption amount. Sec. 202. Temporary extension of alternative minimum tax relief for nonrefundable personal credits. TITLE III—TEMPORARY ESTATE TAX RELIEF Sec. 301. Reinstatement of estate tax; repeal of carryover basis. Sec. 302. Modifications to estate, gift, and generation-skipping transfer taxes. Sec. 303. Applicable exclusion amount increased by unused exclusion amount of de- ceased spouse. Sec. 304. Application of EGTRRA sunset to this title. TITLE IV—TEMPORARY EXTENSION OF INVESTMENT INCENTIVES Sec. 401. Extension of bonus depreciation; temporary 100 percent expensing for cer- tain business assets. Sec. 402. Temporary extension of increased small business expensing. TITLE V—TEMPORARY EXTENSION OF UNEMPLOYMENT INSURANCE AND RELATED MATTERS Sec. 501. Temporary extension of unemployment insurance provisions. Sec. 502. Temporary modification of indicators under the extended benefit program. Sec. 503. Technical amendment relating to collection of unemployment compensa- tion debts. 26 USC 1 note. Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. Dec. 17, 2010 [H.R. 4853]