12 2 STA T .3865PUBLIC LA W 11 0– 3 4 3 —O CT. 3 , 2008 SEC.204 . AD D IT I ON A L STANDA R D DED U CTION F OR REAL P ROPERT Y TA X ES FOR NONITE M I Z ERS. (a)INGE NE RAL.—Subp a r a g rap h ( C ) ofsecti o n63 (c)( 1 ) , asa d ded b y the H ousing A ssistance T a x Act of 20 0 8 ,isa m ended by inserting ‘ ‘or 200 9’ ’ after ‘‘2008’’. (b) EF FE CTIV E D ATE.—The amendment made by this section sha l l apply to taxable years beginning after December 31, 2008. SEC. 20 5 . TAX - FREE DISTRI B UTIONS FROM INDI V IDUAL RETIREMENT PLANS FOR C H ARITABLE PURPOSES. (a) IN GENERAL.—Subparagraph ( F ) of section 4 08(d)(8) (relating to termination) is amended by stri k ing ‘‘December 31, 200 7 ’’ and inserting ‘‘December 31, 2009’’. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to distributions made in taxable years beginning after December 31, 2007. SEC. 20 6 . TREATMENT OF CERTAIN DIVIDENDS OF RE G ULATED INVESTMENT COMPANIES. (a) INTERE S T -R ELATE D DIVIDENDS.—Subparagraph (C) of section 871(k)(1) (defining interest-related di v idend) is amended by striking ‘‘December 31, 2007’’ and inserting ‘‘December 31, 2009’’. (b) S HO RT-TER M CA P ITAL GAIN DIVIDENDS.—Subparagraph (C) of section 871(k)(2) (defining short-term capital gain dividend) is amended by striking ‘‘December 31, 2007’’ and inserting ‘‘December 31, 2009’’. (c) EFFECTIVE DATE.—The amendments made by this section shall apply to dividends w ith respect to taxable years of regulated investment companies beginning after December 31, 2007. SEC. 20 7 . STOC K IN RIC FOR PURPOSES OF DETERMINING ESTATES OF NONRESIDENTS NOT CITIZENS. (a) IN GENERAL.— P aragraph (3) of section 210 5 (d) (relating to stock in a RIC) is amended by striking ‘‘December 31, 2007’’ and inserting ‘‘December 31, 2009’’. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to decedents dying after December 31, 2007. SEC. 20 8 . Q UALIFIED INVESTMENT ENTITIES. (a) IN GENERAL.—Clause (ii) of section 897(h)(4)(A) (relating to termination) is amended by striking ‘‘December 31, 2007’’ and inserting ‘‘December 31, 2009’’. (b) EFFECTIVE DATE.—The amendment made by subsection (a) shall take effect on J anuary 1, 2008. TI T LE III — E X TE NS I O NO FBU SINESS T A X PR O V ISIONS SEC. 3 0 1 . EXTENSION AND MODIFICATION OF RESEARCH CREDIT. (a) E X TENSION.— (1) IN G ENERAL.—Section 41(h) (relating to termination) is amended by striking ‘‘December 31, 2007’’ and inserting ‘‘December 31, 2009’’ in paragraph (1)( B ). (2) CONFORMING AMENDMENT.—Subparagraph (D) of sec- tion 45C(b)(1) (relating to special rule) is amended by striking 26USC897note. 26USC2 105 note. 26 USC 871 note. 26 USC 4 08 note. 26USC6 3 note. 26 USC 63.
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