American Recovery and Reinvestment Act of 2009


Effective Dates





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Code Sec. Act Sec. Act Provision Subject Effective Date

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24(b)(3)(B) 1004(b)(1) American Opportunity Tax Credit --Conforming Amendments Tax years beginning after December
31, 2008

24(b)(3)(B) 1142(b)(1)(A) Credit for Certain Plug-In Electric Vehicles --Conforming Vehicles acquired after date of
Amendments enactment

24(b)(3)(B) 1144(b)(1)(A) Treatment of Alternative Motor Vehicle Credit as a Tax years beginning after December
Personal Credit Allowed Against AMT --Conforming Amendments 31, 2008

24(d)(4) 1003(a) Temporary Increase of Refundable Portion of Child Credit Tax years beginning after December
31, 2008

25(e)(1)(C)(ii) 1004(b)(2) American Opportunity Tax Credit --Conforming Amendments Tax years beginning after December
31, 2008

25(e)(1)(C)(ii) 1142(b)(1)(B) Credit for Certain Plug-In Electric Vehicles --Conforming Vehicles acquired after date of
Amendments enactment

25(e)(1)(C)(ii) 1144(b)(1)(B) Treatment of Alternative Motor Vehicle Credit as a Tax years beginning after December
Personal Credit Allowed Against AMT --Conforming Amendments 31, 2008

25A(i)-(j) 1004(a) American Opportunity Tax Credit Tax years beginning after December
31, 2008

25B(g)(2) 1004(b)(4) American Opportunity Tax Credit --Conforming Amendments Tax years beginning after December
31, 2008

25B(g)(2) 1142(b)(1)(C) Credit for Certain Plug-In Electric Vehicles --Conforming Vehicles acquired after date of
Amendments enactment

25B)(g)(2) 1144(b)(1)(C) Treatment of Alternative Motor Vehicle Credit as a Tax years beginning after December
Personal Credit Allowed Against AMT --Conforming Amendments 31, 2008

25C(a)-(b) 1121(a) Extension and Modification of Credit for Nonbusiness Tax years beginning after December
Energy Property 31, 2008

25C(c)(2)(A) 1121(d)(2) Extension and Modification of Credit for Nonbusiness Property placed in service after
Energy Property --Modifications of Standards for Qualified date of enactment
Energy Efficient Improvements --Additional Qualification
for Insulation

25C(c)(4) 1121(d)(1) Extension and Modification of Credit for Nonbusiness Property placed in service after
Energy Property --Modifications of Standards for Qualified date of enactment
Energy Efficient Improvements --Qualifications for Exterior
Windows, Doors, and Skylights

25C(d)(2)(A)(ii) 1121(c)(2) Extension and Modification of Credit for Nonbusiness Property placed in service after
Energy Property --Modifications of Standards for Oil date of enactment
Furnaces and Hot Water Boilers --Conforming Amendment

25C(d)(3)(B) 1121(b)(1) Extension and Modification of Credit for Nonbusiness Property placed in service after
Energy Property --Modifications of Standards for date of enactment
Energy-Efficient Building Property --Electric Heat Pumps

25C(d)(3)(C) 1121(b)(2) Extension and Modification of Credit for Nonbusiness Property placed in service after
Energy Property --Modifications of Standards for date of enactment
Energy-Efficient Building Property --Central Air
Conditioners

25C(d)(3)(D) 1121(b)(3) Extension and Modification of Credit for Nonbusiness Property placed in service after
Energy Property --Modifications of Standards for date of enactment
Energy-Efficient Building Property --Water Heaters

25C(d)(3)(E) 1121(b)(4) Extension and Modification of Credit for Nonbusiness Tax years beginning after December
Energy Property --Modifications of Standards for 31, 2008
Energy-Efficient Building Property --Wood Stoves

25C(d)(4) 1121(c)(1) Extension and Modification of Credit for Nonbusiness Property placed in service after
Energy Property --Modifications of Standards for Oil date of enactment
Furnaces and Hot Water Boilers

25C(e)(1) 1103(b)(2)(A) Repeal of Certain Limitations on Credit for Renewable Tax years beginning after December
Energy Property --Repeal of Limitation on Property Financed 31, 2008
by Subsidized Energy Financing --Conforming Amendments

25C(g)(2) 1121(e) Extension and Modification of Credit for Nonbusiness Tax years beginning after December
Energy Property --Extension 31, 2008

25D(b)(1) 1122(a)(1) Modification of Credit for Residential Energy Efficient Tax years beginning after December
Property --Removal of Credit Limitation for Property Placed 31, 2008
in Service

25D(e)(4) 1122(a)(2)(A) Modification of Credit for Residential Energy Efficient Tax years beginning after December
Property --Removal of Credit Limitation for Property Placed 31, 2008
in Service --Conforming Amendment

25D(e)(4)(C) 1122(a)(2)(B) Modification of Credit for Residential Energy Efficient Tax years beginning after December
Property --Removal of Credit Limitation for Property Placed 31, 2008
in Service --Conforming Amendment

25D(e)(9) 1103(b)(2)(B) Repeal of Certain Limitations on Credit for Renewable Tax years beginning after December
Energy Property --Repeal of Limitation on Property Financed 31, 2008
by Subsidized Energy Financing --Conforming Amendments

26(a)(1) 1004(b)(3) American Opportunity Tax Credit --Conforming Amendments Tax years beginning after December
31, 2008

26(a)(1) 1142(b)(1)(D) Credit for Certain Plug-In Electric Vehicles --Conforming Vehicles acquired after date of
Amendments enactment

26(a)(1) 1144(b)(1)(D) Treatment of Alternative Motor Vehicle Credit as a Tax years beginning after December
Personal Credit Allowed Against AMT --Conforming Amendments 31, 2008

26(a)(2) 1011(a)(1)-(2) Extension of Alternative Minimum Tax Relief for Tax years beginning after December
Nonrefundable Personal Credits 31, 2008

30 1142(a) Credit for Certain Plug-In Electric Vehicles Vehicles acquired after date of
enactment

30B(a)(3)-(5) 1143(b) Conversion Kits --Credit Treated as Part of Alternative Property placed in service after
Motor Vehicle Credit date of enactment

30B(d)(3)(D) 1141(b)(1) Credit for New Qualified Plug-In Electric Drive Motor Vehicles acquired after December
Vehicles --Conforming Amendments 31, 2009

30B(g)(2) 1144(a) Treatment of Alternative Motor Vehicle Credit as a Tax years beginning after December
Personal Credit Allowed Against AMT 31, 2008

30B(h)(1) 1142(b)(2) Credit for Certain Plug-In Electric Vehicles --Conforming Vehicles acquired after date of
Amendments enactment

30B(h)(8) 1143(c) Conversion Kits --No Recapture for Vehicles Converted to Property placed in service after
Qualified Plug-In Electric Drive Motor Vehicles date of enactment

30B(i)-(k) 1143(a) Conversion Kits Property placed in service after
date of enactment

30C(d)(2)(A) 1142(b)(3) Credit for Certain Plug-In Electric Vehicles --Conforming Vehicles acquired after date of
Amendments enactment

30C(d)(2)(A) 1144(b)(2) Treatment of Alternative Motor Vehicle Credit as a Tax years beginning after December
Personal Credit Allowed Against AMT --Conforming Amendments 31, 2008

30C(e)(6) 1123(a) Temporary Increase in Credit for Alternative Fuel Vehicle Tax years beginning after December
Refueling Property 31, 2008

30D 1141(a) Credit for New Qualified Plug-In Electric Drive Motor Vehicles acquired after December
Vehicles 31, 2009

32(b)(3) 1002(a) Temporary Increase in Earned Income Tax Credit Tax years beginning after December
31, 2008

35(a) 1899A(a)(1) Improvement of the Affordability of the Credit Coverage months beginning or or
--Improvement of Affordability after the first day of the first
month beginning 60 days after date
of enactment

35(c)(2) 1899C(a) TAA Recipients Not Enrolled in Training Programs Eligible Coverage months beginning after
for Credit date of enactment

35(e)(1)(K) 1899G(a) Addition of Coverage Through Voluntary Employees' Coverage months beginning after
Beneficiary Associations date of enactment

35(g)(9)-(10) 1899E(a) Continued Qualification of Family Members After Certain Months beginning after December
Events 31, 2009

35(g)(9)-(10) 3001(a)(14)(A) Premium Assistance for COBRA Benefits --Premium Tax years ending after date of
Assistance for COBRA Continuation Coverage for Individuals enactment
and Their Families --Coordination with HCTC

36(b) 1006(b)(1) Extension of and Increase in First-Time Homebuyer Credit; Residences purchased after
Waiver of Requirement to Pay --Increase December 31, 2008

36(b)(1)(B) 1006(b)(2) Extension of and Increase in First-Time Homebuyer Credit; Residences purchased afterDecember
Waiver of Requirement to Pay --Increase --Conforming 31, 2008
Amendment

36(d)(1) 1006(d)(2) Extension of and Increase in First-Time Homebuyer Credit; Residences purchased after
Waiver of Requirement to Pay --Coordination with First-Time December 31, 2008
Homebuyer Credit for District of Columbia --Conforming
Amendment

36(d)(1)-(4) 1006(e) Extension of and Increase in First-Time Homebuyer Credit; Residences purchased after
Waiver of Requirement to Pay --Removal of Prohibition on December 31, 2008
Financing by Mortgage Revenue Bonds

36(f)(4)(D) 1006(c)(1) Extension of and Increase in First-Time Homebuyer Credit; Residences purchased after
Waiver of Requirement to Pay --Waiver of Recapture December 31, 2008

36(g) 1006(a)(2) Extension of and Increase in First-Time Homebuyer Credit; Residences purchased after
Waiver of Requirement to Pay --Extension --Conforming December 31, 2008
Amendment

36(g) 1006(c)(2) Extension of and Increase in First-Time Homebuyer Credit; Residences purchased after
Waiver of Requirement to Pay --Waiver of Recapture December 31, 2008
--Conforming Amendment

36(h) 1006(a)(1) Extension of and Increase in First-Time Homebuyer Credit; Residences purchased after
Waiver of Requirement to Pay --Extension December 31, 2008

36A 1001(a) Making Work Pay Credit Tax years beginning after December
31, 2008

38(b)(35) 1141(b)(2) Credit for New Qualified Plug-In Electric Drive Motor Vehicles acquired after December
Vehicles --Conforming Amendments 31, 2009

42(i)(9) 1404 Coordination of Low-Income Housing Credit and Low-Income Date of enactment
Housing Grants

45(d)(1) 1101(a)(1) Extension of Credit for Electricity Produced from Certain Property placed in service after
Renewable Resources date of enactment

45(d)(2)-(4), (6)-(7), 1101(a)(2) Extension of Credit for Electricity Produced from Certain Property placed in service after
(9) Renewable Resources date of enactment

45(d)(5) 1101(b) Extension of Credit for Electricity Produced from Certain Electricity produced and sold
Renewable Resources --Technical Amendment after October 3, 2008, in taxable
years ending after such date

45(d)(11)(B) 1101(a)(3) Extension of Credit for Electricity Produced from Certain Property placed in service after
Renewable Resources date of enactment

45D(f)(1)(C)-(F) 1403(a)(1)-(3) Increase in New Markets Tax Credit Date of enactment

45Q(a)(1)(B) 1131(b)(2) Application of Monitoring Requirements to Carbon Dioxide Carbon dioxide captured after date
Used as a Tertiary Injectant --Conforming Amendments of enactment

45Q(a)(2)(A)-(C) 1131(a) Application of Monitoring Requirements to Carbon Dioxide Carbon dioxide captured after date
Used as a Tertiary Injectant of enactment

45Q(d)(2) 1131(b)(1)(A)-(C) Application of Monitoring Requirements to Carbon Dioxide Carbon dioxide captured after date
Used as a Tertiary Injectant --Conforming Amendments of enactment

45Q(e) 1131(b)(3) Application of Monitoring Requirements to Carbon Dioxide Carbon dioxide captured after date
Used as a Tertiary Injectant --Conforming Amendments of enactment

46(3)-(5) 1302(a) Credit for Investment in Advanced Energy Facilities Periods after date of enactment
under rules similar to rules of Code
Sec. 48(m) in effect on October 29,
1990

48(a)(4)(D) 1103(b)(1) Repeal of Certain Limitations on Credit for Renewable Periods after December 31, 2008,
Energy Property --Repeal of Limitation on Property Financed under rules similar to the rules of
by Subsidized Energy Financing Code Sec. 48(m) (as in effect on
October 29, 1990)

48(a)(5) 1102(a) Election of Investment Credit in Lieu of Production Facilities placed in service after
Credit December 31, 2008

48(c)(4)(B)-(D) 1103(a) Repeal of Certain Limitations on Credit for Renewable Periods after December 31, 2008,
Energy Property --Repeal of Limitation on Credit for under rules similar to the rules of
Qualified Small Wind Energy Property Code Sec. 48(m) (as in effect on
October 29, 1990)

48(d) 1104 Coordination with Renewable Energy Grants Date of enactment

48A(b)(2) 1103(b)(2)(C) Repeal of Certain Limitations on Credit for Renewable Periods after December 31, 2008,
Energy Property --Repeal of Limitation on Property Financed under rules similar to the rules of
by Subsidized Energy Financing --Conforming Amendments Code Sec. 48(m) (as in effect on
October 29, 1990)

48B(b)(2) 1103(b)(2)(D) Repeal of Certain Limitations on Credit for Renewable Periods after December 31, 2008,
Energy Property --Repeal of Limitation on Property Financed under rules similar to the rules of
by Subsidized Energy Financing --Conforming Amendments Code Sec. 48(m) (as in effect on
October 29, 1990)

48C 1302(b) Credit for Investment in Advanced Energy Facilities Periods after date of enactment
--Amount of Credit under rules similar to rules of Code
Sec. 48(m) in effect on October 29,
1990

49(a)(1)(C)((iii)-(v) 1302(c)(1) Credit for Investment in Advanced Energy Facilities Periods after date of enactment
--Conforming Amendments under rules similar to rules of Code
Sec. 48(m) in effect on October 29,
1990

51(d)(14) 1221(a) Incentives to Hire Uemployed Veterans and Disconnected Individuals who begin work for the
Youth employer after December 31, 2008

53(d)(1)(B)(iii)(II) 1142(b)(4)(B) Credit for Certain Plug-In Electric Vehicles --Conforming Vehicles acquired after date of
Amendments enactment

53(d)(1)(B)(iii)-(iv) 1142(b)(4)(A) Credit for Certain Plug-In Electric Vehicles --Conforming Vehicles acquired after date of
Amendments enactment

54(c)(2) 1531(c)(3) Build America Bonds --Conforming Amendments Obligations issued after date of
enactment

54(l)(4)-(6) 1541(b)(1) Regulated Investment Companies Allowed to Pass-Thru Tax Tax years ending after date of
Credit Bond Credits --Conforming Amendments enactment

54A(c)(1)(B) 1531(c)(2) Build America Bonds --Conforming Amendments Obligations issued after date of
enactment

54A(d)(1)(C)-(E) 1521(b)(1) Qualified School Construction Bonds --Conforming Obligations issued after date of
Amendments enactment

54A(d)(2)(C)(iii)-(v) 1521(b)(2) Qualified School Construction Bonds --Conforming Obligations issued after date of
Amendments enactment

54A(h) 1541(b)(2) Regulated Investment Companies Allowed to Pass-Thru Tax Tax years ending after date of
Credit Bond Credits --Conforming Amendments enactment

54AA 1531(a) Build America Bonds Obligations issued after date of
enactment

54C(c)(4) 1111 Increased Limitation on Issuance of New Clean Renewable Date of enactment
Energy Bonds

54D(d) 1112(a) Increased Limitation on Issuance of Qualified Energy Date of enactment
Conservation Bonds

54D(e)(4) 1112(b)(2) Increased Limitation on Issuance of Qualified Energy Date of enactment
Conservation Bonds --Clarification with Respect to Green
Community Programs --Special Rules for Bonds to Implement
Green Community Programs

54D(f)(1)(A)(ii) 1112(b)(1) Increased Limitation on Issuance of Qualified Energy Date of enactment
Conservation Bonds --Clarification with Respect to Green
Community Programs

54E(c)(1) 1522(a) Extension and Expansion of Qualified Zone Academy Bonds Obligations issued after December
31, 2008

54F 1521(a) Qualified School Construction Bonds Obligations issued after date of
enactment

55(c)(3) 1142(b)(5) Credit for Certain Plug-In Electric Vehicles --Conforming Vehicles acquired after date of
Amendments enactment

55(c)(3) 1144(b)(3) Treatment of Alternative Motor Vehicle Credit as a Tax years beginning after December
Personal Credit Allowed Against AMT --Conforming Amendments 31, 2008

55(d)(1)(A)-(B) 1012(a)(1)-(2) Extension of Increased Alternative Minimum Tax Exemption Tax years beginning after December
Amount 31, 2008

56(b)(1)(E) 1008(d) Additional Deduction for State Sales Tax and Excise Tax Purchases on or after date of
on the Purchase of Certain Motor Vehicles --Treatment of enactment in tax years ending after
Deduction Under Alternative Minimum Tax such date

56(g)(4)(B)(iv) 1503(b) Temporary Modification of Alternative Minimum Tax Obligations issued after December
Limitations on Tax-Exempt Bonds --No Adjustment to Adjusted 31, 2008
Current Earnings for Interest on Tax-Exempt Bonds Issued
During 2009 and 2010

57(a)(5)(C)(vi) 1503(a) Temporary Modification of Alternative Minimum Tax Obligations issued after December
Limitations on Tax-Exempt Bonds --Interest on Private 31, 2008
Activity Bonds Issued During 2009 and 2010 Not Treated as
Tax Preference Item

63(c)(1)(C)-(E) 1008(c)(1) Additional Deduction for State Sales Tax and Excise Tax Purchases on or after date of
on the Purchase of Certain Motor Vehicles --Deduction enactment in tax years ending after
Allowed to Nonitemizers such date

63(c)(9) 1008(c)(2) Additional Deduction for State Sales Tax and Excise Tax Purchases on or after date of
on the Purchase of Certain Motor Vehicles --Deduction enactment in tax years ending after
Allowed to Nonitemizers --Definition such date

85(c) 1007(a) Suspension of Tax on Portion of Unemployment Compensation Tax years beginning after December
31, 2008

108(i) 1231(a) Deferral and Ratable Inclusion of Income Arising from Discharges in tax years ending
Business Indebtedness Discharged by the Reacquisition of a after December 31, 2008
Debt Instrument

132(f)(2) 1151(a) Increased Exclusion Amount for Commuter Transit Benefits Months beginning on or after date
and Transit Passes of enactment

139C 3001(a)(15)(A) Premium Assistance for COBRA Benefits --Premium Tax years ending after date of
Assistance for COBRA Continuation Coverage for Individuals enactment
and Their Families --Exclusion of COBRA Premium Assistance
from Gross Income

142(i)(1) 1504(a) Modification to High Speed Intercity Rail Facility Bonds Obligations issued after date of
enactment

144(a)(12)(C) 1301(a)(1)-(2) Temporary Expansion of Availability of Industrial Obligations issued after date of
Development Bonds to Facilities Manufacturing Intangible enactment
Property

163(e)(5)(F)-(G) 1232(a) Modifications of Rules for Original Issue Discount on Obligations issued after August
Certain High Yield Obligations --Suspension of Special 31, 2008, in tax years ending after
Rules such date

163(i)(1) 1232(b)(1)-(2) Modifications of Rules for Original Issue Discount on Obligations issued after December
Certain High Yield Obligations --Interest Rate Used in 31, 2009, in tax years ending after
Determinig High Yield Obligations such date

164(a)(6) 1008(a) Additional Deduction for State Sales Tax and Excise Tax Purchases on or after date of
on the Purchase of Certain Motor Vehicles enactment in tax years ending after
such date

164(b)(6) 1008(b) Additional Deduction for State Sales Tax and Excise Tax Purchases on or after date of
on the Purchase of Certain Motor Vehicles --Qualified Motor enactment in tax years ending after
Vehicle Taxes such date

168(k) 1201(a)(2)(A) Special Allowance for Certain Property Acquired During Property placed in service after
2009 --Extension of Special Allowance --Conforming December 31, 2008, in tax years
Amendments ending after such date

168(k)(2) 1201(a)(1)(A)-(B) Special Allowance for Certain Property Acquired During Property placed in service after
2009 --Extention of Special Allowance December 31, 2008, in tax years
ending after such date

168(k)(2)(B)(ii) 1201(a)(2)(B) Special Allowance for Certain Property Acquired During Property placed in service after
2009 --Extension of Special Allowance --Conforming December 31, 2008, in tax years
Amendments ending after such date

168(k)(4)(D)(i)-(iii) 1201(a)(3)(A)(i)-(iii) Special Allowance for Certain Property Acquired During Tax years ending after March 31,
2009 --Extension of Special Allowance --Technical 2008
Amendments

168(k)(4)(D)(iii) 1201(b)(1)(A) Special Allowance for Certain Property Acquired During Property placed in service after
2009 --Extension of Election to Accelerate the AMT and December 31, 2008, in tax years
Research Credits in Lieu of Bonus Depreciation ending after such date

168(k)(4)(H) 1201(b)(1)(B) Special Allowance for Certain Property Acquired During Property placed in service after
2009 --Extension of Election to Accelerate the AMT and December 31, 2008, in tax years
Research Credits in Lieu of Bonus Depreciation ending after such date

168(l)(5)(B) 1201(a)(2)(C) Special Allowance for Certain Property Acquired During Property placed in service after
2009 --Extension of Special Allowance --Conforming December 31, 2008, in tax years
Amendments ending after such date

168(n)(2)(C) 1201(a)(2)(D) Special Allowance for Certain Property Acquired During Property placed in service after
2009 --Extension of Special Allowance --Conforming December 31, 2008, in tax years
Amendments ending after such date

172(b)(1)(H) 1211(a) 5-Year Carryback of Operating Losses of Small Businesses Net operating losses arising in
tax years ending after December 31,
2007, in general

172(k)-(l) 1211(b) 5-Year Carryback of Operating Losses of Small Businesses Net operating losses arising in
--Conforming Amendment tax years ending after December 31,
2007, in general

179(b)(7) 1202(a)(1)-(2) Temporary Increase in Limitations on Expensing of Certain Tax years beginning after December
Depreciable Business Assets 31, 2008

265(b)(3)(G) 1502(a) Modification of Small Issuer Exception to Tax-Exempt Obligations issued after December
Interest Expense Allocation Rules for Financial 31, 2008
Institutions

265(b)(7) 1501(a) De Minimis Safe Harbor Exception for Tax-Exempt Interest Obligations issued after December
Expense of Financial Institutions 31, 2008

291(e)(1)(B)(iv) 1501(b) De Minimis Safe Harbor Exception for Tax-Exempt Interest Obligations issued after December
Expense of Financial Institutions --Treatment as Financial 31, 2008
Institution Preference Item

382(n) 1262(a) Treatment of Certain Ownership Changes for Purposes of Ownership changes after date of
Limitations on Net Operating Loss Carryforwards and Certain enactment
Built-In Losses

529(e)(3)(A)(i)-(iii) 1005(a) Computer Technology and Equipment Allowed as a Qualified Expenses paid or incurred after
Higher Education Expense for Section 529 Accounts in 2009 December 31, 2008
and 2010

853A 1541(a) Regulated Investment Companies Allowed to Pass-Thru Tax Tax years ending after date of
Credit Bond Credits enactment

904(i) 1004(b)(5) American Opportunity Tax Credit --Conforming Amendments Tax years beginning after December
31, 2008

904(i) 1142(b)(1)(E) Credit for Certain Plug-In Electric Vehicles --Conforming Vehicles acquired after date of
Amendments enactment

904(i) 1144(b)(1)(E) Treatment of Alternative Motor Vehicle Credit as a Tax years beginning after December
Personal Credit Allowed Against AMT --Conforming Amendments 31, 2008

1016(a)(25) 1141(b)(3) Credit for New Qualified Plug-In Electric Drive Motor Vehicles acquired after December
Vehicles --Conforming Amendments 31, 2009

1016(a)(25) 1142(b)(6) Credit for Certain Plug-In Electric Vehicles --Conforming Vehicles acquired after date of
Amendments enactment

1202(a)(3) 1241(a) Special Rules Applicable to Qualified Small Business Stock acquired after date of
Stock for 2009 and 2010 enactment

1374(d)(7) 1251(a) Temporary Reduction in Recognition Period for Built-In Tax years beginning after December
Gains Tax 31, 2008

1397E(c)(2) 1531(c)(3) Build America Bonds --Conforming Amendments Obligations issued after date of
enactment

1400C(d)(2) 1004(b)(6) American Opportunity Tax Credit --Conforming Amendments Tax years beginning after December
31, 2008

1400C(d)(2) 1142(b)(1)(F) Credit for Certain Plug-In Electric Vehicles --Conforming Vehicles acquired after date of
Amendments enactment

1400C(d)(2) 1144(b)(1)(F) Treatment of Alternative Motor Vehicle Credit as a Tax years beginning after December
Personal Credit Allowed Against AMT --Conforming Amendments 31, 2008

1400C(e)(4) 1006(d)(1) Extension of and Increase in First-Time Homebuyer Credit; Residences purchased after
Waiver of Requirement to Pay --Coordination with First-Time December 31, 2008
Homebuyer Credit for District of Columbia

1400N(d)(3)(B) 1201(a)(2)(E) Special Allowance for Certain Property Acquired During Property placed in service after
2009 --Extension of Special Allowance --Conforming December 31, 2008, in tax years
Amendments ending after such date

1400N(l)(3)(B) 1531(c)(3) Build America Bonds --Conforming Amendments Obligations issued after date of
enactment

1400U-1 --U-3 1401(a) Recovery Zone Bonds Obligations issued after date of
enactment

4980B(f)(2)(B)(i)(V)-(VIII) 1899F(b)(1)-(2) Extension of COBRA Benefits for Certain TAA-Eligible Periods of coverage which would
Individuals and PBGC Recipients --IRC Amendments (without regard to amendments made
by this section) end or or after
date of enactment

6211(b)(4)(A) 1001(e)(1) Making Work Pay Credit --Conforming Amendments Tax years beginning after December
31, 2008

6211(b)(4)(A) 1004(b)(7) American Opportunity Tax Credit --Conforming Amendments Tax years beginning after December
31, 2008

6211(b)(4)(A) 1201(a)(3)(B) Special Allowance for Certain Property Acquired During Tax years ending after March 31,
2009 --Extension of Special Allowance --Technical 2008
Amendments

6211(b)(4)(A) 1201(b)(2) Special Allowance for Certain Property Acquired During Tax years ending after March 31,
2009 --Extension of Election to Accelerate the AMT and 2008
Research Credits in Lieu of Bonus Depreciation --Technical
Amendment

6211(b)(4)(A) 1531(c)(4) Build America Bonds --Conforming Amendments Obligations issued after date of
enactment

6213(g)(2)(L)-(N) 1001(d) Making Work Pay Credit --Authority Relating to Clerical Tax years beginning after December
Errors 31, 2008

6401(b)(1) 1531(c)(5) Build America Bonds --Conforming Amendments Obligations issued after date of
enactment

6431 1531(b) Build America Bonds --Credit for Qualified Bonds Issued Obligations issued after date of
Before 2011 enactment

6432 3001(a)(12)(A) Premium Assistance for COBRA Benefits --Premium Premium for a period of coverage
Assistance for COBRA Continuation Coverage for Individuals beginning on or after date of
and Their Families --COBRA Premium Assistance enactment, generallly

6501(m) 1141(b)(4) Credit for New Qualified Plug-In Electric Drive Motor Vehicles acquired after December
Vehicles --Conforming Amendments 31, 2009

6501(m) 1142(b)(7) Credit for Certain Plug-In Electric Vehicles --Conforming Vehicles acquired after date of
Amendments enactment

6654(d)(1)(D) 1212 Decreased Required Estimated Tax Payment in 2009 for Date of enactment
Certain Small Businesses

6720C 3001(a)(13)(A) Premium Assistance for COBRA Benefits --Premium Failures occurring after date of
Assistance for COBRA Continuation Coverage for Individuals enactment
and Their Families --Penalty for Failure to Notify Health
Plan of Cessation of Eligibility for Premium Assistance

7527(b) 1899A(a)(2) Improvement of the Affordability of the Credit Coverage months beginning or or
--Improvement of Affordability --Conforming Amendment after the first day of the first
month beginning 60 days after date
of enactment

7527(d) 1899H(a) Notice Requirements Certificates issued after the date
that is 6 months after date of
enactment

7527(e) 1899B(a) Payment for Monthly Premiums Paid Prior to Commencement Coverage months beginning after
of Advance Payments of Credit --Payment for Premiums Due December 31, 2008
Prior to Commencement of Advance Payments of Credit

7871(f) 1402(a) Tribal Economic Development Bonds Obligations issued after date of
enactment

9801(c)(2)(D) 1899D(a) TAA Pre-Certification Period Rule for Purposes of Plan years beginning after date of
Determining Whether There is a 63-Day Lapse in Creditable enactment
Coverage

. . . 1001(e)(2) Making Work Pay Credit --Conforming Amendments Tax years beginning after December
31, 2008

. . . 1001(e)(3) Making Work Pay Credit --Conforming Amendments Tax years beginning after December
31, 2008

. . . 1004(b)(8) American Opportunity Tax Credit --Conforming Amendments Tax years beginning after December
31, 2008

. . . 1142(b)(8) Credit for Certain Plug-In Electric Vehicles --Conforming Date of enactment
Amendments

. . . 1302(c)(2) Credit for Investment in Advanced Energy Facilities Date of enactment
--Conforming Amendments

. . . 1401(b) Recovery Zone Bonds --Clerical Amendment Date of enactment

. . . 1403(b) Increase in New Markets Tax Credit --Special Rule for Date of enactment
Allocation of Increased 2008 Limitation

. . . 1521(b)(3) Qualified School Construction Bonds --Conforming Date of enactment
Amendments

. . . 1531(c)(1) Build America Bonds --Conforming Amendments Obligations issued after date of
enactment

. . . 1531(c)(6) Build America Bonds --Conforming Amendments Date of enactment

. . . 1531(c)(7) Build America Bonds --Conforming Amendments Date of enactment

. . . 1541(b)(3) Regulated Investment Companies Allowed to Pass-Thru Tax Date of enactment
Credit Bond Credits --Conforming Amendments

. . . 3001(a)(12)(B) Premium Assistance for COBRA Benefits --Premium Date of enactment
Assistance for COBRA Continuation Coverage for Individuals
and Their Families --COBRA Premium Assistance --Social
Security Trust Funds Held Harmless

. . . 3001(a)(12)(C) Premium Assistance for COBRA Benefits --Premium Date of enactment
Assistance for COBRA Continuation Coverage for Individuals
and Their Families --COBRA Premium Assistance --Clerical
Amendment

. . . 3001(a)(13)(B) Premium Assistance for COBRA Benefits --Premium Date of enactment
Assistance for COBRA Continuation Coverage for Individuals
and Their Families --Penalty for Failure to Notify Health
Plan of Cessation of Eligibility for Premium Assistance
--Clerical Amendment

. . . 3001(a)(15)(B) Premium Assistance for COBRA Benefits --Premium Date of enactment
Assistance for COBRA Continuation Coverage for Individuals
and Their Families --Exclusion of COBRA Premium Assistance
from Gross Income --Clerical Amendment