124 STAT. 3318 PUBLIC LAW 111–312—DEC. 17, 2010 (2) by striking the period at the end of subparagraph (F), and (3) by adding at the end the following new subparagraph: ‘‘(G) $3,500,000,000 for 2010 and 2011.’’. (b) CONFORMING AMENDMENT.—Paragraph (3) of section 45D(f) is amended by striking ‘‘2014’’ and inserting ‘‘2016’’. (c) EFFECTIVE DATE.—The amendments made by this section shall apply to calendar years beginning after 2009. SEC. 734. RAILROAD TRACK MAINTENANCE CREDIT. (a) IN GENERAL.—Subsection (f) of section 45G is amended by striking ‘‘January 1, 2010’’ and inserting ‘‘January 1, 2012’’. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to expenditures paid or incurred in taxable years begin- ning after December 31, 2009. SEC. 735. MINE RESCUE TEAM TRAINING CREDIT. (a) IN GENERAL.—Subsection (e) of section 45N is amended by striking ‘‘December 31, 2009’’ and inserting ‘‘December 31, 2011’’. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to taxable years beginning after December 31, 2009. SEC. 736. EMPLOYER WAGE CREDIT FOR EMPLOYEES WHO ARE ACTIVE DUTY MEMBERS OF THE UNIFORMED SERVICES. (a) IN GENERAL.—Subsection (f) of section 45P is amended by striking ‘‘December 31, 2009’’ and inserting ‘‘December 31, 2011’’. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to payments made after December 31, 2009. SEC. 737. 15-YEAR STRAIGHT-LINE COST RECOVERY FOR QUALIFIED LEASEHOLD IMPROVEMENTS, QUALIFIED RESTAURANT BUILDINGS AND IMPROVEMENTS, AND QUALIFIED RETAIL IMPROVEMENTS. (a) IN GENERAL.—Clauses (iv), (v), and (ix) of section 168(e)(3)(E) are each amended by striking ‘‘January 1, 2010’’ and inserting ‘‘January 1, 2012’’. (b) CONFORMING AMENDMENTS.— (1) Clause (i) of section 168(e)(7)(A) is amended by striking ‘‘if such building is placed in service after December 31, 2008, and before January 1, 2010,’’. (2) Paragraph (8) of section 168(e) is amended by striking subparagraph (E). (3) Section 179(f)(2) is amended— (A) by striking ‘‘(without regard to the dates specified in subparagraph (A)(i) thereof)’’ in subparagraph (B), and (B) by striking ‘‘(without regard to subparagraph (E) thereof)’’ in subparagraph (C). (c) EFFECTIVE DATE.—The amendments made by this section shall apply to property placed in service after December 31, 2009. SEC. 738. 7-YEAR RECOVERY PERIOD FOR MOTORSPORTS ENTERTAIN- MENT COMPLEXES. (a) IN GENERAL.—Subparagraph (D) of section 168(i)(15) is amended by striking ‘‘December 31, 2009’’ and inserting ‘‘December 31, 2011’’. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to property placed in service after December 31, 2009. 26 USC 168 note. 26 USC 168 note. 26 USC 45P note. 26 USC 45N note. 26 USC 45G note. 26 USC 45D note. 26 USC 45D.
