124 STAT. 72 PUBLIC LAW 111–147—MAR. 18, 2010 Sec. 432. Special rule for urbanized area formula grants. Sec. 433. Allocating amounts for capital investment grants. Sec. 434. Apportionment of formula grants for other than urbanized areas. Sec. 435. Apportionment based on fixed guideway factors. Sec. 436. Authorizations for public transportation. Sec. 437. Amendments to SAFETEA–LU. Subtitle D—Revenue Provisions Sec. 441. Repeal of provision prohibiting the crediting of interest to the Highway Trust Fund. Sec. 442. Restoration of certain foregone interest to Highway Trust Fund. Sec. 443. Treatment of certain amounts appropriated to Highway Trust Fund. Sec. 444. Termination of transfers from highway trust fund for certain repayments and credits. Sec. 445. Extension of authority for expenditures. Sec. 446. Level of obligation limitations. Subtitle E—Disadvantaged Business Enterprises Sec. 451. Disadvantaged business enterprises. TITLE V—OFFSET PROVISIONS Subtitle A—Foreign Account Tax Compliance PART I—INCREASED DISCLOSURE OF BENEFICIAL OWNERS Sec. 501. Reporting on certain foreign accounts. Sec. 502. Repeal of certain foreign exceptions to registered bond requirements. PART II—UNDER REPORTING WITH RESPECT TO FOREIGN ASSETS Sec. 511. Disclosure of information with respect to foreign financial assets. Sec. 512. Penalties for underpayments attributable to undisclosed foreign financial assets. Sec. 513. Modification of statute of limitations for significant omission of income in connection with foreign assets. PART III—OTHER DISCLOSURE PROVISIONS Sec. 521. Reporting of activities with respect to passive foreign investment compa- nies. Sec. 522. Secretary permitted to require financial institutions to file certain returns related to withholding on foreign transfers electronically. PART IV—PROVISIONS RELATED TO FOREIGN TRUSTS Sec. 531. Clarifications with respect to foreign trusts which are treated as having a United States beneficiary. Sec. 532. Presumption that foreign trust has United States beneficiary. Sec. 533. Uncompensated use of trust property. Sec. 534. Reporting requirement of United States owners of foreign trusts. Sec. 535. Minimum penalty with respect to failure to report on certain foreign trusts. PART V—SUBSTITUTE DIVIDENDS AND DIVIDEND EQUIVALENT PAYMENTS RECEIVED BY FOREIGN PERSONS TREATED AS DIVIDENDS Sec. 541. Substitute dividends and dividend equivalent payments received by for- eign persons treated as dividends. Subtitle B—Delay in Application of Worldwide Allocation of Interest Sec. 551. Delay in application of worldwide allocation of interest. Subtitle C—Budgetary Provisions Sec. 561. Time for payment of corporate estimated taxes. Sec. 562. PAYGO Compliance. TITLE I—INCENTIVES FOR HIRING AND RETAINING UNEMPLOYED WORKERS SEC. 101. PAYROLL TAX FORGIVENESS FOR HIRING UNEMPLOYED WORKERS. (a) IN GENERAL.—Section 3111 is amended by adding at the end the following new subsection: 26 USC 3111.
