Page:United States Statutes at Large Volume 124.djvu/3323

 124 STAT. 3297 PUBLIC LAW 111–312—DEC. 17, 2010 Sec. 504. Technical correction relating to repeal of continued dumping and subsidy offset. Sec. 505. Additional extended unemployment benefits under the Railroad Unem- ployment Insurance Act. TITLE VI—TEMPORARY EMPLOYEE PAYROLL TAX CUT Sec. 601. Temporary employee payroll tax cut. TITLE VII—TEMPORARY EXTENSION OF CERTAIN EXPIRING PROVISIONS Subtitle A—Energy Sec. 701. Incentives for biodiesel and renewable diesel. Sec. 702. Credit for refined coal facilities. Sec. 703. New energy efficient home credit. Sec. 704. Excise tax credits and outlay payments for alternative fuel and alter- native fuel mixtures. Sec. 705. Special rule for sales or dispositions to implement FERC or State electric restructuring policy for qualified electric utilities. Sec. 706. Suspension of limitation on percentage depletion for oil and gas from marginal wells. Sec. 707. Extension of grants for specified energy property in lieu of tax credits. Sec. 708. Extension of provisions related to alcohol used as fuel. Sec. 709. Energy efficient appliance credit. Sec. 710. Credit for nonbusiness energy property. Sec. 711. Alternative fuel vehicle refueling property. Subtitle B—Individual Tax Relief Sec. 721. Deduction for certain expenses of elementary and secondary school teach- ers. Sec. 722. Deduction of State and local sales taxes. Sec. 723. Contributions of capital gain real property made for conservation pur- poses. Sec. 724. Above-the-line deduction for qualified tuition and related expenses. Sec. 725. Tax-free distributions from individual retirement plans for charitable pur- poses. Sec. 726. Look-thru of certain regulated investment company stock in determining gross estate of nonresidents. Sec. 727. Parity for exclusion from income for employer-provided mass transit and parking benefits. Sec. 728. Refunds disregarded in the administration of Federal programs and feder- ally assisted programs. Subtitle C—Business Tax Relief Sec. 731. Research credit. Sec. 732. Indian employment tax credit. Sec. 733. New markets tax credit. Sec. 734. Railroad track maintenance credit. Sec. 735. Mine rescue team training credit. Sec. 736. Employer wage credit for employees who are active duty members of the uniformed services. Sec. 737. 15 -year straight-line cost recovery for qualified leasehold improvements, qualified restaurant buildings and improvements, and qualified retail improvements. Sec. 738. 7-year recovery period for motorsports entertainment complexes. Sec. 739. Accelerated depreciation for business property on an Indian reservation. Sec. 740. Enhanced charitable deduction for contributions of food inventory. Sec. 741. Enhanced charitable deduction for contributions of book inventories to public schools. Sec. 742. Enhanced charitable deduction for corporate contributions of computer in- ventory for educational purposes. Sec. 743. Election to expense mine safety equipment. Sec. 744. Special expensing rules for certain film and television productions. Sec. 745. Expensing of environmental remediation costs. Sec. 746. Deduction allowable with respect to income attributable to domestic pro- duction activities in Puerto Rico. Sec. 747. Modification of tax treatment of certain payments to controlling exempt organizations. Sec. 748. Treatment of certain dividends of regulated investment companies. Sec. 749. RIC qualified investment entity treatment under FIRPTA. Sec. 750. Exceptions for active financing income. Sec. 751. Look-thru treatment of payments between related controlled foreign cor- porations under foreign personal holding company rules.