12 2 STA T .3807PUBLIC LA W 110 – 3 4 3 —O CT. 3 , 2008 SEC.30 3.E XT E N S IO NO F EXC LU SION OF INCO M EF R OM D ISC HA R G E OF Q UALIFIED P RINCIPAL RESIDENCE INDE B TEDNESS. (a)EXTENSIO N .—Subp a r a g rap h (E) ofsecti o n108 (a)(1) of the I nterna lR e v enue C o d eof1 9 8 6 isa m ended b y stri k ing ‘ ‘ J anuary 1 ,2 010 ’ ’ and inserting ‘‘January 1, 201 3 ’’. (b) E F FE C TI V E DA TE.— T he amendment made by this section shall apply to discharges of indebtedness occurring on or after January 1, 2010. DIV I S I ONB—E NE RGY I MP ROVEMEN TA NDE X TENSION A C TO F20 0 8 SEC. 1 . SHORT TITLE , ETC. (a) S H O R T TIT L E.—This division may be cited as the ‘‘Energy Improvement and E x tension A ct of 2008’’. (b) REFERENCE.—Except as other w ise expressly provided, when - ever in this division 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) TA B LE OF CONTENTS.—The table of contents for this division is as follows
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. S hort t i t l e , etc. TI T LE I — E N E RGYP R ODUC TION INCENTI V ES S ub title A —Re n e wa ble Ener gy Incenti v e s Sec. 1 0 1. Renewable energy cre d it. Sec. 10 2 . Production credit f or electricity p roduced fro m marine renewables. Sec. 10 3 . Energy credit. Sec. 10 4 . Energy credit for small wind property. Sec. 10 5 . Energy credit for geothermal heat pump systems. Sec. 10 6 . Credit for residential energy efficient property. Sec. 10 7 . New clean renewable energy bonds. Sec. 10 8 . Credit for steel industry fuel. Sec. 10 9 . Special rule to implement F ERC and State electric restructuring policy. Subtitle B —Carbon M itigation and Coal Provisions Sec. 111. E x pansion and modification of advanced coal pro j ect investment credit. Sec. 112. Expansion and modification of coal gasification investment credit. Sec. 113. Temporary increase in coal excise tax
funding of Blac k Lung Disability Trust Fund. Sec. 114. Special rules for refund of the coal excise tax to certain coal producers and exporters. Sec. 115. Tax credit for carbon dioxide se q uestration. Sec. 116. Certain income and gains relating to industrial source carbon dioxide treated as qualifying income for publicly traded partnerships. Sec. 117. Carbon audit of the tax code. TITLE II—TRANSPORTATION AND DOMESTIC FUEL SECURITY PROVISIONS Sec. 201. Inclusion of cellulosic biofuel in bonus depreciation for biomass ethanol plant property. Sec. 202. Credits for biodiesel and renewable diesel. Sec. 203. Clarification that credits for fuel are designed to provide an incentive for United States production. Sec. 204. Extension and modification of alternative fuel credit. Sec. 205. Credit for new qualified plug - in electric drive motor vehicles. Sec. 206. Exclusion from heavy truck tax for idling reduction units and advanced insulation. Sec. 207. Alternative fuel vehicle refueling property credit. Sec. 208. Certain income and gains relating to alcohol fuels and mixtures, biodiesel fuels and mixtures, and alternative fuels and mixtures treated as quali- fying income for publicly traded partnerships. 26USC1etal. 26USC1 08note . 26 USC 108.
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