- (c)
- TABLE OF CONTENTS.—The table of contents for this title is as follows:
TITLE
I—TAX
PROVISIONS
Sec.
1000.
Short
title,
etc.
Subtitle
A—Tax
Relief
for
Individuals
and
Families
PART
I—GENERAL
TAX
RELIEF
Sec.
1001.
Making
work
pay
credit.
Sec.
1002.
Temporary
increase
in
earned
income
tax
credit.
Sec.
1003.
Temporary
increase
of
refundable
portion
of
child
credit.
Sec.
1004.
American
opportunity
tax
credit.
Sec.
1005.
Computer
technology
and
equipment
allowed
as a
qualified
higher
education
expense
for
section
529
accounts
in
2009
and
2010.
Sec.
1006.
Extension
of
and
increase
in
first-time
homebuyer
credit;
waiver
of
requirement
to
repay.
Sec.
1007.
Suspension
of
tax
on
portion
of
unemployment
compensation.
Sec.
1008.
Additional
deduction
for
State
sales
tax
and
excise
tax
on
the
purchase
of
certain
motor
vehicles.
PART
II—ALTERNATIVE
MINIMUM
TAX
RELIEF
Sec.
1011.
Extension
of
alternative
minimum
tax
relief
for
nonrefundable
personal
credits.
Sec.
1012.
Extension
of
increased
alternative
minimum
tax
exemption
amount.
Subtitle
B—Energy
Incentives
PART
I—RENEWABLE
ENERGY
INCENTIVES
Sec.
1101.
Extension
of
credit
for
electricity
produced
from
certain
renewable
resources.
Sec.
1102.
Election
of
investment
credit
in
lieu
of
production
credit.
Sec.
1103.
Repeal
of
certain
limitations
on
credit
for
renewable
energy
property.
Sec.
1104.
Coordination
with
renewable
energy
grants.
PART
II—INCREASED
ALLOCATIONS
OF
NEW
CLEAN
RENEWABLE
ENERGY
BONDS
AND
QUALIFIED
ENERGY
CONSERVATION
BONDS
Sec.
1111.
Increased
limitation
on
issuance
of
new
clean
renewable
energy
bonds.
Sec.
1112.
Increased
limitation
on
issuance
of
qualified
energy
conservation
bonds.
PART
III—ENERGY
CONSERVATION
INCENTIVES
Sec.
1121.
Extension
and
modification
of
credit
for
nonbusiness
energy
property.
Sec.
1122.
Modification
of
credit
for
residential
energy
efficient
property.
Sec.
1123.
Temporary
increase
in
credit
for
alternative
fuel
vehicle
refueling
property.
PART
IV—MODIFICATION
OF
CREDIT
FOR
CARBON
DIOXIDE
SEQUESTRATION
Sec.
1131.
Application
of
monitoring
requirements
to
carbon
dioxide
used
as a
tertiary
injectant.
H.
R.
1—193
PART
V—PLUG-IN
ELECTRIC
DRIVE
MOTOR
VEHICLES
Sec.
1141.
Credit
for
new
qualified
plug-in
electric
drive
motor
vehicles.
Sec.
1142.
Credit
for
certain
plug-in
electric
vehicles.
Sec.
1143.
Conversion
kits.
Sec.
1144.
Treatment
of
alternative
motor
vehicle
credit
as a
personal
credit
allowed
against
AMT.
PART
VI—PARITY
FOR
TRANSPORTATION
FRINGE
BENEFITS
Sec.
1151.
Increased
exclusion
amount
for
commuter
transit
benefits
and
transit
passes.
Subtitle
C—Tax
Incentives
for
Business
PART
I—TEMPORARY
INVESTMENT
INCENTIVES
Sec.
1201.
Special
allowance
for
certain
property
acquired
during
2009.
Sec.
1202.
Temporary
increase
in
limitations
on
expensing
of
certain
depreciable
business
assets.
PART
II—SMALL
BUSINESS
PROVISIONS
Sec.
1211.
5-year
carryback
of
operating
losses
of
small
businesses.
Sec.
1212.
Decreased
required
estimated
tax
payments
in
2009
for
certain
small
businesses.
PART
III—INCENTIVES
FOR
NEW
JOBS
Sec.
1221.
Incentives
to
hire
unemployed
veterans
and
disconnected
youth.
PART
IV—RULES
RELATING
TO
DEBT
INSTRUMENTS
Sec.
1231.
Deferral
and
ratable
inclusion
of
income
arising
from
business
indebtedness
discharged
by
the
reacquisition
of a
debt
instrument.
Sec.
1232.
Modifications
of
rules
for
original
issue
discount
on
certain
high
yield
obligations.
PART
V—QUALIFIED
SMALL
BUSINESS
STOCK
Sec.
1241.
Special
rules
applicable
to
qualified
small
business
stock
for
2009
and
2010.
PART
VI—S
CORPORATIONS
Sec.
1251.
Temporary
reduction
in
recognition
period
for
built-in
gains
tax.
PART
VII—RULES
RELATING
TO
OWNERSHIP
CHANGES
Sec.
1261.
Clarification
of
regulations
related
to
limitations
on
certain
built-in
losses
following
an
ownership
change.
Sec.
1262.
Treatment
of
certain
ownership
changes
for
purposes
of
limitations
on
net
operating
loss
carryforwards
and
certain
built-in
losses.
Subtitle
D—Manufacturing
Recovery
Provisions
Sec.
1301.
Temporary
expansion
of
availability
of
industrial
development
bonds
to
facilities
manufacturing
intangible
property.
Sec.
1302.
Credit
for
investment
in
advanced
energy
facilities.
Subtitle
E—Economic
Recovery
Tools
Sec.
1401.
Recovery
zone
bonds.
Sec.
1402.
Tribal
economic
development
bonds.
Sec.
1403.
Increase
in
new
markets
tax
credit.
Sec.
1404.
Coordination
of
low-income
housing
credit
and
low-income
housing
grants.
Subtitle
F—Infrastructure
Financing
Tools
PART
I—IMPROVED
MARKETABILITY
FOR
TAX-EXEMPT
BONDS
Sec.
1501.
De
minimis
safe
harbor
exception
for
tax-exempt
interest
expense
of
financial
institutions.
Sec.
1502.
Modification
of
small
issuer
exception
to
tax-exempt
interest
expense
allocation
rules
for
financial
institutions.
Sec.
1503.
Temporary
modification
of
alternative
minimum
tax
limitations
on
tax-
exempt
bonds.
Sec.
1504.
Modification
to
high
speed
intercity
rail
facility
bonds.
PART
II—DELAY
IN
APPLICATION
OF
WITHHOLDING
TAX
ON
GOVERNMENT
CONTRACTORS
Sec.
1511.
Delay
in
application
of
withholding
tax
on
government
contractors.
H.
R.
1—194
