Page:United States Statutes at Large Volume 124.djvu/3345

 124 STAT. 3319 PUBLIC LAW 111–312—DEC. 17, 2010 SEC. 739. ACCELERATED DEPRECIATION FOR BUSINESS PROPERTY ON AN INDIAN RESERVATION. (a) IN GENERAL.—Paragraph (8) of section 168(j) is amended by striking ‘‘December 31, 2009’’ and inserting ‘‘December 31, 2011’’. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to property placed in service after December 31, 2009. SEC. 740. ENHANCED CHARITABLE DEDUCTION FOR CONTRIBUTIONS OF FOOD INVENTORY. (a) IN GENERAL.—Clause (iv) of section 170(e)(3)(C) is amended by striking ‘‘December 31, 2009’’ and inserting ‘‘December 31, 2011’’. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to contributions made after December 31, 2009. SEC. 741. ENHANCED CHARITABLE DEDUCTION FOR CONTRIBUTIONS OF BOOK INVENTORIES TO PUBLIC SCHOOLS. (a) IN GENERAL.—Clause (iv) of section 170(e)(3)(D) is amended by striking ‘‘December 31, 2009’’ and inserting ‘‘December 31, 2011’’. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to contributions made after December 31, 2009. SEC. 742. ENHANCED CHARITABLE DEDUCTION FOR CORPORATE CON - TRIBUTIONS OF COMPUTER INVENTORY FOR EDU- CATIONAL PURPOSES. (a) IN GENERAL.—Subparagraph (G) of section 170(e)(6) is amended by striking ‘‘December 31, 2009’’ and inserting ‘‘December 31, 2011’’. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to contributions made in taxable years beginning after December 31, 2009. SEC. 743. ELECTION TO EXPENSE MINE SAFETY EQUIPMENT. (a) IN GENERAL.—Subsection (g) of section 179E is amended by striking ‘‘December 31, 2009’’ and inserting ‘‘December 31, 2011’’. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to property placed in service after December 31, 2009. SEC. 744. SPECIAL EXPENSING RULES FOR CERTAIN FILM AND TELE- VISION PRODUCTIONS. (a) IN GENERAL.—Subsection (f) of section 181 is amended by striking ‘‘December 31, 2009’’ and inserting ‘‘December 31, 2011’’. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to productions commencing after December 31, 2009. SEC. 745. EXPENSING OF ENVIRONMENTAL REMEDIATION COSTS. (a) IN GENERAL.—Subsection (h) of section 198 is amended by striking ‘‘December 31, 2009’’ and inserting ‘‘December 31, 2011’’. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to expenditures paid or incurred after December 31, 2009. SEC. 746. DEDUCTION ALLOWABLE WITH RESPECT TO INCOME ATTRIB - UTABLE TO DOMESTIC PRODUCTION ACTIVITIES IN PUERTO RICO. (a) IN GENERAL.—Subparagraph (C) of section 199(d)(8) is amended— (1) by striking ‘‘first 4 taxable years’’ and inserting ‘‘first 6 taxable years’’; and 26 USC 198 note. 26 USC 181 note. 26 USC 179E note. 26 USC 170 note. 26 USC 170 note. 26 USC 170 note. 26 USC 168 note. 26 USC 168.