Page:United States Statutes at Large Volume 124.djvu/97

 124 STAT. 71 PUBLIC LAW 111–147—MAR. 18, 2010 Public Law 111–147 111th Congress An Act Making appropriations for the Departments of Commerce and Justice, and Science, and Related Agencies for the fiscal year ending September 30, 2010, 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; AMENDMENT OF 1986 CODE; TABLE OF CON- TENTS. (a) SHORT TITLE.—This Act may be cited as the ‘‘Hiring Incen- tives to Restore Employment Act’’. (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; amendment of 1986 Code; table of contents. TITLE I—INCENTIVES FOR HIRING AND RETAINING UNEMPLOYED WORKERS Sec. 101. Payroll tax forgiveness for hiring unemployed workers. Sec. 102. Business credit for retention of certain newly hired individuals in 2010. TITLE II—EXPENSING Sec. 201. Increase in expensing of certain depreciable business assets. TITLE III—QUALIFIED TAX CREDIT BONDS Sec. 301. Issuer allowed refundable credit for certain qualified tax credit bonds. TITLE IV—EXTENSION OF CURRENT SURFACE TRANSPORTATION PROGRAMS Sec. 401. Short title. Subtitle A—Federal-aid Highways Sec. 411. In general. Sec. 412. Administrative expenses. Sec. 413. Rescission of unobligated balances. Sec. 414. Reconciliation of funds. Subtitle B—National Highway Traffic Safety Administration, Federal Motor Carrier Safety Administration, and Additional Programs Sec. 421. Extension of National Highway Traffic Safety Administration Highway Safety Programs. Sec. 422. Extension of Federal Motor Carrier Safety Administration Programs. Sec. 423. Additional programs. Subtitle C—Public Transportation Programs Sec. 431. Allocation of funds for planning programs. 26 USC 1 note. Hiring Incentives to Restore Employment Act. Mar. 18, 2010 [H.R. 2847]