Page:United States Statutes at Large Volume 124.djvu/3324

 124 STAT. 3298 PUBLIC LAW 111–312—DEC. 17, 2010 Sec. 752. Basis adjustment to stock of S corps making charitable contributions of property. Sec. 753. Empowerment zone tax incentives. Sec. 754. Tax incentives for investment in the District of Columbia. Sec. 755. Temporary increase in limit on cover over of rum excise taxes to Puerto Rico and the Virgin Islands. Sec. 756. American Samoa economic development credit. Sec. 757. Work opportunity credit. Sec. 758. Qualified zone academy bonds. Sec. 759. Mortgage insurance premiums. Sec. 760. Temporary exclusion of 100 percent of gain on certain small business stock. Subtitle D—Temporary Disaster Relief Provisions SUBPART A—NEW YORK LIBERTY ZONE Sec. 761. Tax-exempt bond financing. SUBPART B—GO ZONE Sec. 762. Increase in rehabilitation credit. Sec. 763. Low-income housing credit rules for buildings in GO zones. Sec. 764. Tax-exempt bond financing. Sec. 765. Bonus depreciation deduction applicable to the GO Zone. TITLE VIII—BUDGETARY PROVISIONS Sec. 801. Determination of budgetary effects. Sec. 802. Emergency designations. TITLE I—TEMPORARY EXTENSION OF TAX RELIEF SEC. 101. TEMPORARY EXTENSION OF 2001 TAX RELIEF. (a) TEMPORARY EXTENSION.— (1) IN GENERAL.—Section 901 of the Economic Growth and Tax Relief Reconciliation Act of 2001 is amended by striking ‘‘December 31, 2010’’ both places it appears and inserting ‘‘December 31, 2012’’. (2) EFFECTIVE DATE.—The amendment made by this sub- section shall take effect as if included in the enactment of the Economic Growth and Tax Relief Reconciliation Act of 2001. (b) SEPARATE SUNSET FOR EXPANSION OF ADOPTION BENEFITS UNDER THE PATIENT PROTECTION AND AFFORDABLE CARE ACT.— (1) IN GENERAL.—Subsection (c) of section 10909 of the Patient Protection and Affordable Care Act is amended to read as follows: ‘‘(c) SUNSET PROVISION.—Each provision of law amended by this section is amended to read as such provision would read if this section had never been enacted. The amendments made by the preceding sentence shall apply to taxable years beginning after December 31, 2011.’’. (2) CONFORMING AMENDMENT.—Subsection (d) of section 10909 of such Act is amended by striking ‘‘The amendments’’ and inserting ‘‘Except as provided in subsection (c), the amend- ments’’. SEC. 102. TEMPORARY EXTENSION OF 2003 TAX RELIEF. (a) IN GENERAL.—Section 303 of the Jobs and Growth Tax Relief Reconciliation Act of 2003 is amended by striking ‘‘December 31, 2010’’ and inserting ‘‘December 31, 2012’’. 26 USC 1 note. Ante, p. 1024. Applicability. Ante, p. 1023. 26 USC 1 note. 26 USC 1 note.