124 STAT. 3299 PUBLIC LAW 111–312—DEC. 17, 2010 (b) EFFECTIVE DATE.—The amendment made by this section shall take effect as if included in the enactment of the Jobs and Growth Tax Relief Reconciliation Act of 2003. SEC. 103. TEMPORARY EXTENSION OF 2009 TAX RELIEF. (a) AMERICAN OPPORTUNITY TAX CREDIT.— (1) IN GENERAL.—Section 25A(i) is amended by striking ‘‘or 2010’’ and inserting ‘‘, 2010, 2011, or 2012’’. (2) TREATMENT OF POSSESSIONS.—Section 1004(c)(1) of the American Recovery and Reinvestment Tax Act of 2009 is amended by striking ‘‘and 2010’’ each place it appears and inserting ‘‘, 2010, 2011, and 2012’’. (b) CHILD TAX CREDIT.—Section 24(d)(4) is amended— (1) by striking ‘‘2009 AND 2010’’ in the heading and inserting ‘‘2009, 2010, 2011, AND 2012’’, and (2) by striking ‘‘or 2010’’ and inserting ‘‘, 2010, 2011, or 2012’’. (c) EARNED INCOME TAX CREDIT.—Section 32(b)(3) is amended— (1) by striking ‘‘2009 AND 2010’’ in the heading and inserting ‘‘2009, 2010, 2011, AND 2012’’, and (2) by striking ‘‘or 2010’’ and inserting ‘‘, 2010, 2011, or 2012’’. (d) EFFECTIVE DATE.—The amendments made by this section shall apply to taxable years beginning after December 31, 2010. TITLE II—TEMPORARY EXTENSION OF INDIVIDUAL AMT RELIEF SEC. 201. TEMPORARY EXTENSION OF INCREASED ALTERNATIVE MIN - IMUM TAX EXEMPTION AMOUNT. (a) IN GENERAL.—Paragraph (1) of section 55(d) is amended— (1) by striking ‘‘$70,950’’ and all that follows through ‘‘2009’’ in subparagraph (A) and inserting ‘‘$72,450 in the case of taxable years beginning in 2010 and $74,450 in the case of taxable years beginning in 2011’’, and (2) by striking ‘‘$46,700’’ and all that follows through ‘‘2009’’ in subparagraph (B) and inserting ‘‘$47,450 in the case of taxable years beginning in 2010 and $48,450 in the case of taxable years beginning in 2011’’. (b) EFFECTIVE DATE.—The amendments made by this section shall apply to taxable years beginning after December 31, 2009. (c) REPEAL OF EGTRRA SUNSET.—Title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001 (relating to sunset of provisions of such Act) shall not apply to title VII of such Act (relating to alternative minimum tax). SEC. 202. TEMPORARY EXTENSION OF ALTERNATIVE MINIMUM TAX RELIEF FOR NONREFUNDABLE PERSONAL CREDITS. (a) IN GENERAL.—Paragraph (2) of section 26(a) is amended— (1) by striking ‘‘or 2009’’ and inserting ‘‘2009, 2010, or 2011’’, and (2) by striking ‘‘2009’’ in the heading thereof and inserting ‘‘2011’’. (b) EFFECTIVE DATE.—The amendments made by this section shall apply to taxable years beginning after December 31, 2009. 26 USC 26 note. 26 USC 1 note. 26 USC 55 note. 26 USC 24 note. 26 USC 25A note. 26 USC 25A. 26 USC 1 note.
