Page:United States Statutes at Large Volume 124.djvu/3338

 124 STAT. 3312 PUBLIC LAW 111–312—DEC. 17, 2010 (b) EFFECTIVE DATE.—The amendment made by this section shall apply to taxable years beginning after December 31, 2009. SEC. 707. EXTENSION OF GRANTS FOR SPECIFIED ENERGY PROPERTY IN LIEU OF TAX CREDITS. (a) IN GENERAL.—Subsection (a) of section 1603 of division B of the American Recovery and Reinvestment Act of 2009 is amended— (1) in paragraph (1), by striking ‘‘2009 or 2010’’ and inserting ‘‘2009, 2010, or 2011’’, and (2) in paragraph (2)— (A) by striking ‘‘after 2010’’ and inserting ‘‘after 2011’’, and (B) by striking ‘‘2009 or 2010’’ and inserting ‘‘2009, 2010, or 2011’’. (b) CONFORMING AMENDMENT.—Subsection (j) of section 1603 of division B of such Act is amended by striking ‘‘2011’’ and inserting ‘‘2012’’. SEC. 708. EXTENSION OF PROVISIONS RELATED TO ALCOHOL USED AS FUEL. (a) EXTENSION OF INCOME TAX CREDIT FOR ALCOHOL USED AS FUEL.— (1) IN GENERAL.—Paragraph (1) of section 40(e) is amended— (A) by striking ‘‘December 31, 2010’’ in subparagraph (A) and inserting ‘‘December 31, 2011’’, and (B) by striking ‘‘January 1, 2011’’ in subparagraph (B) and inserting ‘‘January 1, 2012’’. (2) REDUCED AMOUNT FOR ETHANOL BLENDERS.—Subsection (h) of section 40 is amended by striking ‘‘2010’’ both places it appears and inserting ‘‘2011’’. (3) EFFECTIVE DATE.—The amendments made by this sub- section shall apply to periods after December 31, 2010. (b) EXTENSION OF EXCISE TAX CREDIT FOR ALCOHOL USED AS FUEL.— (1) IN GENERAL.—Paragraph (6) of section 6426(b) is amended by striking ‘‘December 31, 2010’’ and inserting ‘‘December 31, 2011’’. (2) EFFECTIVE DATE.—The amendment made by this sub- section shall apply to periods after December 31, 2010. (c) EXTENSION OF PAYMENT FOR ALCOHOL FUEL MIXTURE.— (1) IN GENERAL.—Subparagraph (A) of section 6427(e)(6) is amended by striking ‘‘December 31, 2010’’ and inserting ‘‘December 31, 2011’’. (2) EFFECTIVE DATE.—The amendment made by this sub- section shall apply to sales and uses after December 31, 2010. (d) EXTENSION OF ADDITIONAL DUTIES ON ETHANOL.— (1) IN GENERAL.—Headings 9901.00 .50 and 9901.00.52 of the Harmonized Tariff Schedule of the United States are each amended in the effective period column by striking ‘‘1/1/2011’’ and inserting ‘‘1/1/2012’’. (2) EFFECTIVE DATE.—The amendments made by this sub- section shall take effect on January 1, 2011. SEC. 709. ENERGY EFFICIENT APPLIANCE CREDIT. (a) DISHWASHERS.—Paragraph (1) of section 45M(b) is amended by striking ‘‘and’’ at the end of subparagraph (A), by striking the 26 USC 6427 note. 26 USC 6426 note. 26 USC 40 note. 26 USC 48 note. 26 USC 613A note.