Page:United States Statutes at Large Volume 124.djvu/3342

124 STAT. 3316 PUBLIC LAW 111–312—DEC. 17, 2010 Subtitle B—Individual Tax Relief SEC. 721. DEDUCTION FOR CERTAIN EXPENSES OF ELEMENTARY AND SECONDARY SCHOOL TEACHERS. (a) IN GENERAL.—Subparagraph (D) of section 62(a)(2) is amended by striking ‘‘or 2009’’ and inserting ‘‘2009, 2010, or 2011’’. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to taxable years beginning after December 31, 2009. SEC. 722. DEDUCTION OF STATE AND LOCAL SALES TAXES. (a) IN GENERAL.—Subparagraph (I) of section 164(b)(5) is amended by striking ‘‘January 1, 2010’’ and inserting ‘‘January 1, 2012’’. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to taxable years beginning after December 31, 2009. SEC. 723. CONTRIBUTIONS OF CAPITAL GAIN REAL PROPERTY MADE FOR CONSERVATION PURPOSES. (a) IN GENERAL.—Clause (vi) of section 170(b)(1)(E) is amended by striking ‘‘December 31, 2009’’ and inserting ‘‘December 31, 2011’’. (b) CONTRIBUTIONS BY CERTAIN CORPORATE FARMERS AND RANCHERS.—Clause (iii) of section 170(b)(2)(B) is amended by striking ‘‘December 31, 2009’’ and inserting ‘‘December 31, 2011’’. (c) EFFECTIVE DATE.—The amendments made by this section shall apply to contributions made in taxable years beginning after December 31, 2009. SEC. 724. ABOVE-THE-LINE DEDUCTION FOR QUALIFIED TUITION AND RELATED EXPENSES. (a) IN GENERAL.—Subsection (e) of section 222 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. 725. TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT PLANS FOR CHARITABLE PURPOSES. (a) IN GENERAL.—Subparagraph (F) of section 408(d)(8) is amended by striking ‘‘December 31, 2009’’ and inserting ‘‘December 31, 2011’’. (b) EFFECTIVE DATE; SPECIAL RULE.— (1) EFFECTIVE DATE.—The amendment made by this section shall apply to distributions made in taxable years beginning after December 31, 2009. (2) SPECIAL RULE.—For purposes of subsections (a)(6), (b)(3), and (d)(8) of section 408 of the Internal Revenue Code of 1986, at the election of the taxpayer (at such time and in such manner as prescribed by the Secretary of the Treasury) any qualified charitable distribution made after December 31, 2010, and before February 1, 2011, shall be deemed to have been made on December 31, 2010. SEC. 726. LOOK-THRU OF CERTAIN REGULATED INVESTMENT COM - PANY STOCK IN DETERMINING GROSS ESTATE OF NON- RESIDENTS. (a) IN GENERAL.—Paragraph (3) of section 2105(d) is amended by striking ‘‘December 31, 2009’’ and inserting ‘‘December 31, 2011’’. 26 USC 408 note. 26 USC 222 note. 26 USC 170 note. 26 USC 164 note. 26 USC 62 note. 26 USC 62.