H.R.1—192
DIVISION B—TAX, UNEMPLOYMENT,
HEALTH, STATE FISCAL RELIEF, AND
OTHER PROVISIONS
TITLE I—TAX PROVISIONS
SEC. 1000. SHORT TITLE, ETC.
(a) SHORT TITLE.—This title may be cited as the ‘‘American
Recovery and Reinvestment Tax Act of 2009’’.
(b) REFERENCE.—Except as otherwise expressly provided, when-
ever in this title an amendment or repeal is expressed in terms
of an amendment to, or repeal of, a section or other provision,
the reference shall be considered to be made to a section or other
provision of the Internal Revenue Code of 1986.
(c) TABLE OF CONTENTS.—The table of contents for this title
is as follows:
TITLE I—TAX PROVISIONS
Sec. 1000. Short title, etc.
Subtitle A—Tax Relief for Individuals and Families
PART I—GENERAL TAX RELIEF
Sec. 1001. Making work pay credit.
Sec. 1002. Temporary increase in earned income tax credit.
Sec. 1003. Temporary increase of refundable portion of child credit.
Sec. 1004. American opportunity tax credit.
Sec. 1005. Computer technology and equipment allowed as a qualified higher edu-
cation expense for section 529 accounts in 2009 and 2010.
Sec. 1006. Extension of and increase in first-time homebuyer credit; waiver of re-
quirement to repay.
Sec. 1007. Suspension of tax on portion of unemployment compensation.
Sec. 1008. Additional deduction for State sales tax and excise tax on the purchase
of certain motor vehicles.
PART II—ALTERNATIVE MINIMUM TAX RELIEF
Sec. 1011. Extension of alternative minimum tax relief for nonrefundable personal
credits.
Sec. 1012. Extension of increased alternative minimum tax exemption amount.
Subtitle B—Energy Incentives
PART I—RENEWABLE ENERGY INCENTIVES
Sec. 1101. Extension of credit for electricity produced from certain renewable re-
sources.
Sec. 1102. Election of investment credit in lieu of production credit.
Sec. 1103. Repeal of certain limitations on credit for renewable energy property.
Sec. 1104. Coordination with renewable energy grants.
PART II—INCREASED ALLOCATIONS OF NEW CLEAN RENEWABLE ENERGY BONDS AND
QUALIFIED ENERGY CONSERVATION BONDS
Sec. 1111. Increased limitation on issuance of new clean renewable energy bonds.
Sec. 1112. Increased limitation on issuance of qualified energy conservation bonds.
PART III—ENERGY CONSERVATION INCENTIVES
Sec. 1121. Extension and modification of credit for nonbusiness energy property.
Sec. 1122. Modification of credit for residential energy efficient property.
Sec. 1123. Temporary increase in credit for alternative fuel vehicle refueling prop-
erty.
PART IV—MODIFICATION OF CREDIT FOR CARBON DIOXIDE SEQUESTRATION
Sec. 1131. Application of monitoring requirements to carbon dioxide used as a ter-
tiary injectant.
H.R.1—192
DIVISION B—TAX, UNEMPLOYMENT,
HEALTH, STATE FISCAL RELIEF, AND
OTHER PROVISIONS
TITLE I—TAX PROVISIONS
SEC. 1000. SHORT TITLE, ETC.
(a) SHORT TITLE.—This title may be cited as the ‘‘American
Recovery and Reinvestment Tax Act of 2009’’.
(b) REFERENCE.—Except as otherwise expressly provided, when-
ever in this title an amendment or repeal is expressed in terms
of an amendment to, or repeal of, a section or other provision,
the reference shall be considered to be made to a section or other
provision of the Internal Revenue Code of 1986.
(c) TABLE OF CONTENTS.—The table of contents for this title
is as follows:
TITLE I—TAX PROVISIONS
Sec. 1000. Short title, etc.
Subtitle A—Tax Relief for Individuals and Families
PART I—GENERAL TAX RELIEF
Sec. 1001. Making work pay credit.
Sec. 1002. Temporary increase in earned income tax credit.
Sec. 1003. Temporary increase of refundable portion of child credit.
Sec. 1004. American opportunity tax credit.
Sec. 1005. Computer technology and equipment allowed as a qualified higher edu-
cation expense for section 529 accounts in 2009 and 2010.
Sec. 1006. Extension of and increase in first-time homebuyer credit; waiver of re-
quirement to repay.
Sec. 1007. Suspension of tax on portion of unemployment compensation.
Sec. 1008. Additional deduction for State sales tax and excise tax on the purchase
of certain motor vehicles.
PART II—ALTERNATIVE MINIMUM TAX RELIEF
Sec. 1011. Extension of alternative minimum tax relief for nonrefundable personal
credits.
Sec. 1012. Extension of increased alternative minimum tax exemption amount.
Subtitle B—Energy Incentives
PART I—RENEWABLE ENERGY INCENTIVES
Sec. 1101. Extension of credit for electricity produced from certain renewable re-
sources.
Sec. 1102. Election of investment credit in lieu of production credit.
Sec. 1103. Repeal of certain limitations on credit for renewable energy property.
Sec. 1104. Coordination with renewable energy grants.
PART II—INCREASED ALLOCATIONS OF NEW CLEAN RENEWABLE ENERGY BONDS AND
QUALIFIED ENERGY CONSERVATION BONDS
Sec. 1111. Increased limitation on issuance of new clean renewable energy bonds.
Sec. 1112. Increased limitation on issuance of qualified energy conservation bonds.
PART III—ENERGY CONSERVATION INCENTIVES
Sec. 1121. Extension and modification of credit for nonbusiness energy property.
Sec. 1122. Modification of credit for residential energy efficient property.
Sec. 1123. Temporary increase in credit for alternative fuel vehicle refueling prop-
erty.
PART IV—MODIFICATION OF CREDIT FOR CARBON DIOXIDE SEQUESTRATION
Sec. 1131. Application of monitoring requirements to carbon dioxide used as a ter-
tiary injectant.
