124 STAT. 2506 PUBLIC LAW 111–240—SEPT. 27, 2010 Sec. 2022. Additional first-year depreciation for 50 percent of the basis of certain qualified property. Sec. 2023. Special rule for long-term contract accounting. PART III—PROMOTING ENTREPRENEURSHIP Sec. 2031. Increase in amount allowed as deduction for start-up expenditures in 2010. Sec. 2032. Authorization of appropriations for the United States Trade Representa- tive to develop market access opportunities for United States small- and medium-sized businesses and to enforce trade agreements. PART IV—PROMOTING SMALL BUSINESS FAIRNESS Sec. 2041. Limitation on penalty for failure to disclose reportable transactions based on resulting tax benefits. Sec. 2042. Deduction for health insurance costs in computing self-employment taxes in 2010. Sec. 2043. Removal of cellular telephones and similar telecommunications equip- ment from listed property. Subtitle B—Revenue Provisions PART I—REDUCING THE TAX GAP Sec. 2101. Information reporting for rental property expense payments. Sec. 2102. Increase in information return penalties. Sec. 2103. Report on tax shelter penalties and certain other enforcement actions. Sec. 2104. Application of continuous levy to tax liabilities of certain Federal con- tractors. PART II—PROMOTING RETIREMENT PREPARATION Sec. 2111. Participants in government section 457 plans allowed to treat elective deferrals as Roth contributions. Sec. 2112. Rollovers from elective deferral plans to designated Roth accounts. Sec. 2113. Special rules for annuities received from only a portion of a contract. PART III—CLOSING UNINTENDED LOOPHOLES Sec. 2121. Crude tall oil ineligible for cellulosic biofuel producer credit. Sec. 2122. Source rules for income on guarantees. PART IV—TIME FOR PAYMENT OF CORPORATE ESTIMATED TAXES Sec. 2131. Time for payment of corporate estimated taxes. TITLE III—STATE SMALL BUSINESS CREDIT INITIATIVE Sec. 3001. Short title. Sec. 3002. Definitions. Sec. 3003. Federal funds allocated to States. Sec. 3004. Approving States for participation. Sec. 3005. Approving State capital access programs. Sec. 3006. Approving collateral support and other innovative credit access and guarantee initiatives for small businesses and manufacturers. Sec. 3007. Reports. Sec. 3008. Remedies for State program termination or failures. Sec. 3009. Implementation and administration. Sec. 3010. Regulations. Sec. 3011. Oversight and audits. TITLE IV—ADDITIONAL SMALL BUSINESS PROVISIONS Subtitle A—Small Business Lending Fund Sec. 4101. Purpose. Sec. 4102. Definitions. Sec. 4103. Small business lending fund. Sec. 4104. Additional authorities of the Secretary. Sec. 4105. Considerations. Sec. 4106. Reports. Sec. 4107. Oversight and audits. Sec. 4108. Credit reform; funding. Sec. 4109. Termination and continuation of authorities. Sec. 4110. Preservation of authority. Sec. 4111. Assurances. Sec. 4112. Study and report with respect to women-owned, veteran-owned, and mi- nority-owned businesses.
