124 STAT. 3307 PUBLIC LAW 111–312—DEC. 17, 2010 a multiple of $10,000, such amount shall be rounded to the nearest multiple of $10,000.’’. (d) COMPUTER SOFTWARE.—Section 179(d)(1)(A)(ii) is amended by striking ‘‘2012’’ and inserting ‘‘2013’’. (e) CONFORMING AMENDMENT.—Section 179(c)(2) is amended by striking ‘‘2012’’ and inserting ‘‘2013’’. (f) EFFECTIVE DATE.—The amendments made by this section shall apply to taxable years beginning after December 31, 2011. TITLE V—TEMPORARY EXTENSION OF UNEMPLOYMENT INSURANCE AND RELATED MATTERS SEC. 501. TEMPORARY EXTENSION OF UNEMPLOYMENT INSURANCE PROVISIONS. (a) IN GENERAL.—(1) Section 4007 of the Supplemental Appro- priations Act, 2008 (Public Law 110–252; 26 U.S.C. 3304 note) is amended— (A) by striking ‘‘November 30, 2010’’ each place it appears and inserting ‘‘January 3, 2012’’; (B) in the heading for subsection (b)(2), by striking ‘‘NOVEMBER 30, 2010’’ and inserting ‘‘JANUARY 3, 2012’’; and (C) in subsection (b)(3), by striking ‘‘April 30, 2011’’ and inserting ‘‘June 9, 2012’’. (2) Section 2005 of the Assistance for Unemployed Workers and Struggling Families Act, as contained in Public Law 111– 5 (26 U.S.C. 3304 note; 123 Stat. 444), is amended— (A) by striking ‘‘December 1, 2010’’ each place it appears and inserting ‘‘January 4, 2012’’; and (B) in subsection (c), by striking ‘‘May 1, 2011’’ and inserting ‘‘June 11, 2012’’. (3) Section 5 of the Unemployment Compensation Extension Act of 2008 (Public Law 110–449; 26 U.S.C. 3304 note) is amended by striking ‘‘April 30, 2011’’ and inserting ‘‘June 10, 2012’’. (b) FUNDING.—Section 4004(e)(1) of the Supplemental Appro- priations Act, 2008 (Public Law 110–252; 26 U.S.C. 3304 note) is amended— (1) in subparagraph (E), by striking ‘‘and’’ at the end; and (2) by inserting after subparagraph (F) the following: ‘‘(G) the amendments made by section 501(a)(1) of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010; and’’. (c) EFFECTIVE DATE.—The amendments made by this section shall take effect as if included in the enactment of the Unemploy- ment Compensation Extension Act of 2010 (Public Law 111–205). SEC. 502. TEMPORARY MODIFICATION OF INDICATORS UNDER THE EXTENDED BENEFIT PROGRAM. (a) INDICATOR.—Section 203(d) of the Federal-State Extended Unemployment Compensation Act of 1970 (26 U.S.C. 3304 note) is amended, in the flush matter following paragraph (2), by inserting after the first sentence the following sentence: ‘‘Effective with respect to compensation for weeks of unemployment beginning after the date of enactment of the Tax Relief, Unemployment Insurance Effective date. 26 USC 3304. 26 USC 3304 note. 26 USC 179 note. 26 USC 179.
