Unemployment Compensation Extension Act of 2010

enactedUnited States· United States Congress· EN

Introduced

7 December 2009

Last action

22 July 2010 · Reported

Status

Became Public Law No: 111-205.

Summary

Tax Extenders Act of 2009 - Amends the Internal Revenue Code to extend through 2010 certain expiring provisions for individual taxpayers, including: (1) the taxpayer election to deduct state and local general sales taxes in lieu of state and local income taxes; (2) the standard tax deduction for state and local real property taxes; (3) the tax deduction from gross income for qualified tuition and related expenses; and (4) the tax deduction from gross income for certain expenses of elementary and secondary school teachers. Extends through 2010 expiring provisions for business taxpayers, including: (1) the tax credit for increasing research activities; (2) tax treatment of certain items affecting U.S. shareholders of controlled foreign corporation; (3) accelerated depreciation for qualified leasehold, restaurant, and retail property, for motorsports entertainment complexes, and for farming business machinery and equipment; (4) the tax credit for railroad track maintenance expenditures; (5) the enhanced expensing allowance for certain film and television production costs; (6) expensing of environmental remediation costs; (7) the tax credit for mine rescue team training expenses; (8) the taxpayer election to expense advanced mine safety equipment expenditures; (9) the tax credit for differential wages payments to employees who are active duty members of the Uniformed Services; (10) tax rules relating to regulated investment companies (RICs); and (11) the suspension of the taxable income limitation on percentage depletion for oil and natural gas produced from marginal properties. Extends through 2010 expiring provisions relating to charitable organizations and contributions, including: (1) the tax deduction for charitable contributions of capital gain real property by individual taxpayers and certain corporate farmers and ranchers for conservation purposes; (2) the enhanced tax deduction for charitable contributions of food inventory and book inventories to public schools and for corporate contributions of computer technology and equipment for educational purposes; (3) penalty-free distributions from individual retirement accounts (IRAs) for charitable purposes; and (4) special tax rules for payments to controlling exempt organizations, exclusion of gain or loss from unrelated business taxable income from the sale or exchange of certain brownfield sites, and basis adjustment to stock of S corporations making charitable contributions. Extends through 2010: (1) the tax credit for employment of members of Indian tribes; (2) accelerated depreciation of property used for business purposes on an Indian reservation; (3) extension of the tax deduction for income attributable to domestic production activities to such activities in Puerto Rico; (4) the limitation on the amount of distilled spirits tax covered (paid over) into the treasuries of Puerto Rico and the Virgin Islands; and (5) the tax credit for American Samoa economic development expenditures. Extends through 2010 certain provisions relating to community development and assistance, including: (1) tax incentives in empowerment zones and renewal communities; (2) the new markets tax credit; (3) tax incentives for investment in the District of Columbia, the New York Liberty Zone, the Gulf Opportunity Zone, and low-income housing. Extends through 2010 tax-related disaster relief provisions, including: (1) the tax deduction for personal casualty losses attributable to federally-declared disasters; (2) expensing allowance for cleanup and other expenditures in disaster areas; (3) the five-year extended carryover period for net operating losses incurred in a disaster area; (4) waiver of mortgage revenue bond requirements for refinancing residences damaged or destroyed in a disaster area; and (5) expensing and accelerated depreciation of certain disaster assistance property. Extends through 2010 energy conservation and production provisions, including: (1) the tax credits for biodiesel and renewable diesel used as fuel; (2) the alternative motor vehicle tax credit for large hybrid vehicles; (3) the alternative fuel excise tax credit for natural gas and liquefied petroleum gas; and (4) tax rules relating to sales required to implement federal and state restructuring policy for qualified electric utilities. Revises and adds reporting and other requirements relating to income from assets held abroad, including by: (1) requiring foreign financial and nonfinancial institutions to withhold 30% of payments made to such institutions by U.S. individuals unless such institutions agree to disclose the identity of such individuals and report on their bank transactions; (2) denying a tax deduction for interest on non-registered bonds issued outside the United States; (3) requiring any individual who holds more than $50,000 in a depository or custodial account maintained by a foreign financial institution to report on such accounts; (4) imposing an enhanced tax penalty for underpayments attributable to undisclosed foreign financial assets; (5) extending the limitation period for assessment of underpayments with respect to assets held outside the United States; (6) requiring shareholders of a passive foreign investment company to file informational returns; (7) enhancing tax rules and penalties relating to foreign trusts with U.S. beneficiaries; and (8) requiring withholding of tax on dividend equivalent payments received by foreign individuals. Sets forth tax rules relating to partnership interests transferred in connection with the performance of services. Increases by an additional 26.5% the required estimated tax payments for certain large corporations in the third quarter of 2014. Requires the Chief of Staff of the Joint Committee on Taxation to submit to the House Ways and Means Committee and the Senate Finance Committee a report on each tax expenditure extended by this Act.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

7 December 2009
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
7 December 2009
Introduced
Introduced in House
Source: IntroReferral
7 December 2009
Introduced
Introduced in House
Source: IntroReferral
8 December 2009
Reported
Rules Committee Resolution H. Res. 955 Reported to House. Rule provides for consideration of H.R. 4213 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. Measure will be considered read. Bill is closed to amendments. All points of order against consideration of the bill are waived except those arising under clause 9 or 10 of rule XXI.
Source: Floor
9 December 2009
Floor
Considered under the provisions of rule H. Res. 955. (consideration: CR H14385-14407)
Source: Floor
9 December 2009
Floor
Rule provides for consideration of H.R. 4213 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. Measure will be considered read. Bill is closed to amendments. All points of order against consideration of the bill are waived except those arising under clause 9 or 10 of rule XXI.
Source: Floor
9 December 2009
Passed
Rule H. Res. 955 passed House.
Source: Floor
9 December 2009
Passed
Motion to reconsider laid on the table Agreed to without objection.
Source: Floor
9 December 2009
Vote
On passage Passed by recorded vote: 241 - 181 (Roll no. 943). (text: CR H14385-14397)
Source: Floor
9 December 2009
Vote
Passed/agreed to in House: On passage Passed by recorded vote: 241 - 181 (Roll no. 943).(text: CR H14385-14397)
Source: Floor
9 December 2009
Vote
On motion to table the motion to appeal the ruling of the chair Agreed to by the Yeas and Nays: 251 - 172 (Roll no. 942). (consideration: CR H14406)
Source: Floor
9 December 2009
ResolvingDifferences
Mr. Neal (MA) moved to table the motion to appeal the ruling of the chair
Source: ResolvingDifferences
9 December 2009
Floor
Mr. Camp appealed the ruling of the chair. The question was then put on sustaining the ruling of the chair.
Source: Floor
9 December 2009
Floor
Point of order sustained against the motion to recommit with instructions.
Source: Floor
9 December 2009
ResolvingDifferences
Mr. Neal (MA) raised a point of order against the motion to recommit with instructions. The motion was in violation of clause 10 of rule XXI because it resulted in an increase in the deficit. Sustained by the Chair.
Source: ResolvingDifferences
9 December 2009
Floor
Mr. Camp moved to recommit with instructions to Ways and Means. (consideration: CR H14405-14406; text: CR H14405)
Source: Floor
9 December 2009
Floor
The previous question was ordered pursuant to the rule. (consideration: CR H14405)
Source: Floor
10 December 2009
Introduced
Received in the Senate and Read twice and referred to the Committee on Finance.
Source: IntroReferral
1 March 2010
Floor
Measure laid before Senate by unanimous consent. (consideration: CR S836-858)
Source: Floor
1 March 2010
Discharge
Senate Committee on Finance discharged by Unanimous Consent.
Source: Discharge
1 March 2010
Committee
Senate Committee on Finance discharged by Unanimous Consent.
Source: Committee
2 March 2010
Floor
Considered by Senate. (consideration: CR S934)
Source: Floor
3 March 2010
Floor
Considered by Senate. (consideration: CR S973-1013)
Source: Floor
4 March 2010
Floor
Considered by Senate. (consideration: CR S1126, S1131-1153, S1154-1159, S1159-1164)
Source: Floor
5 March 2010
Floor
Considered by Senate. (consideration: CR S1212-1225, S1240-1241)
Source: Floor
8 March 2010
Floor
Considered by Senate. (consideration: CR S1253-1258)
Source: Floor
9 March 2010
Floor
Considered by Senate. (consideration: CR S1284-1286, S1288-1303)
Source: Floor
10 March 2010
Floor
Considered by Senate. (consideration: CR S1338-1340)
Source: Floor
10 March 2010
Vote
Passed/agreed to in Senate: Passed Senate with an amendment by Yea-Nay Vote. 62 - 36. Record Vote Number: 48.(text: CR 3/15/2010 S1533-1562)
Source: Floor
18 March 2010
Floor
Message on Senate action sent to the House.
Source: Floor
28 May 2010
ResolvingDifferences
The previous question was ordered pursuant to the rule. (consideration: CR H4186-4187)
Source: ResolvingDifferences
28 May 2010
Passed
The Chair put the question on consideration of the motion to concur in Senate amendment with an amendment. Agreed to by voice vote.
Source: Floor
28 May 2010
ResolvingDifferences
Mr. Levin moved that the House agree with an amendment to the Senate amendment. (consideration: CR H4101-4187)
Source: ResolvingDifferences
28 May 2010
Passed
Motion to reconsider laid on the table Agreed to without objection.
Source: ResolvingDifferences
28 May 2010
Vote
On concurring in Senate amendment with amendment (except portion comprising section 523) Agreed to by the Yeas and Nays: 215 - 204 (Roll no. 324). (consideration: CR H4186)
Source: ResolvingDifferences
8 June 2010
Floor
Message on House action received in Senate and at desk: House amendment to Senate amendment.
Source: Floor
9 June 2010
Floor
Considered by Senate. (consideration: CR S4711-4741)
Source: Floor
14 June 2010
Floor
Considered by Senate. (consideration: CR S4876-4880)
Source: Floor
15 June 2010
Floor
Considered by Senate. (consideration: CR S4914-4928)
Source: Floor
16 June 2010
Floor
Considered by Senate. (consideration: CR S4958-4967, S4967-4975)
Source: Floor
17 June 2010
Floor
Considered by Senate. (consideration: CR S5054-5065, S5071-5098)
Source: Floor
23 June 2010
Floor
Considered by Senate. (consideration: CR S5305-5306, S5310-5311)
Source: Floor
24 June 2010
Floor
Considered by Senate. (consideration: CR S5391-5394, S5412-5430)
Source: Floor
29 June 2010
Floor
Considered by Senate. (consideration: CR S5524-5525)
Source: Floor
30 June 2010
Floor
Considered by Senate. (consideration: CR S5651-5679)
Source: Floor
20 July 2010
Floor
Considered by Senate. (consideration: CR S6010-6021)
Source: Floor
21 July 2010
Vote
Senate concurred in House amendment to Senate amendment to the bill (H.R. 4213) with an amendment (SA 4425) Yea-Nay Vote. 59 - 39. Record Vote Number: 215.
Source: ResolvingDifferences
21 July 2010
Vote
Resolving differences -- Senate actions: Senate concurred in House amendment to Senate amendment to the bill (H.R. 4213) with an amendment (SA 4425) Yea-Nay Vote. 59 - 39. Record Vote Number: 215.
Source: NotUsed
21 July 2010
Floor
Considered by Senate. (consideration: CR S6044-6067)
Source: Floor
22 July 2010
Became law
Became Public Law No: 111-205.
Source: President
22 July 2010
President
Signed by President.
Source: President
22 July 2010
Became law
Signed by President.
Source: BecameLaw
22 July 2010
Floor
Presented to President.
Source: Floor
22 July 2010
President
Presented to President.
Source: President
22 July 2010
Action
Cleared for White House.
22 July 2010
Passed
Motion to reconsider laid on the table Agreed to without objection.
Source: ResolvingDifferences
22 July 2010
Vote
On motion that the House agree to the Senate amendment to the House amendment to the Senate amendment Agreed to by the Yeas and Nays: 272 - 152 (Roll no. 463). (text as House agreed to Senate amendment to the House amendment to the Senate amendment: CR H5938-5939)
Source: ResolvingDifferences
22 July 2010
Vote
Resolving differences -- House actions: On motion that the House agree to the Senate amendment to the House amendment to the Senate amendment Agreed to by the Yeas and Nays: 272 - 152 (Roll no. 463).(text as House agreed to Senate amendment to the House amendment to the Senate amendment: CR H5938-5939)
Source: NotUsed
22 July 2010
ResolvingDifferences
The previous question was ordered without objection. (consideration: CR H5950)
Source: ResolvingDifferences
22 July 2010
Floor
QUESTION OF CONSIDERATION - The Chair announced that because the Senate amendment to the House amendment to the Senate amendment to the bill H.R. 4213 contains an emergency designation for the purposes of pay-as-you-go principles, the Chair must put the question of consideration on the motion to concur.
Source: Floor
22 July 2010
Passed
On question of consideration of the bill Agreed to by voice vote. (consideration: CR H5938-5950)
Source: ResolvingDifferences
22 July 2010
ResolvingDifferences
Mr. Levin moved that the House agree to the Senate amendment to the House amendment to the Senate amendment.
Source: ResolvingDifferences
22 July 2010
Passed
Rule H. Res. 1550 passed House.
Source: Floor
22 July 2010
Reported
Rules Committee Resolution H. Res. 1550 Reported to House. Rule provides for consideration of Senate Amendment to H.R. 4213 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions. The resolution makes in order a motion offered by the chair of the Committee on Ways and Means that the House concur in the Senate amendment to the House amendment to the Senate amendment to H.R. 4213. The resolution waives all points of rorder against consideration of the motion exept those arising under clause 10 of rule XXI and that the Senate amendment shall be considered as read.
Source: Floor

Votes

21 July 2010 · Motion Agreed to · On the Motion (Motion to Concur in the House Amdt. to the Senate Amdt. to H.R. 4213 with Amdt. No. 4425, As Amended) · Motion Agreed to · Official source

Yes 59 · No 39 · Abstain — · Absent/not voting 2

Showing the first 8 recorded positions. Vote totals above are complete.

10 March 2010 · Bill Passed · On Passage of the Bill H.R. 4213 · Bill Passed · Official source

Yes 62 · No 36 · Abstain — · Absent/not voting 2

Showing the first 8 recorded positions. Vote totals above are complete.

Versions

Enrolled Bill · undated · Official file
Public Law · 22 July 2010 · Official file
Engrossed Amendment Senate · 21 July 2010 · Official file
Engrossed Amendment House · 28 May 2010 · Official file
Engrossed Amendment Senate · 10 March 2010 · Official file
Referred in Senate · 10 December 2009 · Official file
Engrossed in House · 9 December 2009 · Official file
Introduced in House · 7 December 2009 · Official file

Documents

21 official files

Enrolled Bill (text)

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Enrolled Bill (text)
Enrolled Bill · EN
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Enrolled Bill (PDF)
Enrolled Bill · EN
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Public Law (text)
Public Law · EN · 22 July 2010
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Public Law (PDF)
Public Law · EN · 22 July 2010
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Public Law
summary · EN · 22 July 2010
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Engrossed Amendment Senate (text)
Engrossed Amendment Senate · EN · 21 July 2010
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Engrossed Amendment Senate (PDF)
Engrossed Amendment Senate · EN · 21 July 2010
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Engrossed Amendment House (text)
Engrossed Amendment House · EN · 28 May 2010
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Engrossed Amendment House (PDF)
Engrossed Amendment House · EN · 28 May 2010
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House agreed to Senate amendment with amendment
summary · EN · 28 May 2010
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Engrossed Amendment Senate (text)
Engrossed Amendment Senate · EN · 10 March 2010
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Engrossed Amendment Senate (PDF)
Engrossed Amendment Senate · EN · 10 March 2010
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Passed Senate amended
summary · EN · 10 March 2010
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Referred in Senate (text)
Referred in Senate · EN · 10 December 2009
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Referred in Senate (PDF)
Referred in Senate · EN · 10 December 2009
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Engrossed in House (text)
Engrossed in House · EN · 9 December 2009
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Engrossed in House (PDF)
Engrossed in House · EN · 9 December 2009
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Passed House without amendment
summary · EN · 9 December 2009
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Introduced in House (text)
Introduced in House · EN · 7 December 2009
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Introduced in House (PDF)
Introduced in House · EN · 7 December 2009
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Introduced in House
summary · EN · 7 December 2009
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Related records

related to → Providing for consideration of the Senate amendment to the bill (H.R. 4213) to amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes.
related to → To amend the Internal Revenue Code of 1986 to provide for the treatment of partnership interests held by partners providing services.
related to → Emergency Unemployment Compensation Extension Act of 2009
related to → Worker, Homeownership, and Business Assistance Act of 2009
related to → Unemployment Compensation Extension Act of 2009
related to → To amend the Internal Revenue Code of 1986 to extend for 2 years the election to treat the cost of a qualified film or television production as an expense which is not chargeable to a capital account.
related to → Foreign Account Tax Compliance Act of 2009
related to → Helping Unemployed Workers Act
related to ← Unemployment Insurance Extension Act of 2010
related to ← Continuing Extension Act of 2010
related to ← Protecting Against Indebting our Descendants through Fully Offset Relief (PAID FOR) Temporary Extension Act of 2010
related to ← Emergency Unemployment Compensation Continuation Act
related to ← Emergency Unemployment Compensation Expansion Act
related to ← Assistance for Unemployed Workers Extension Act
related to ← Unemployment Compensation Extension Act of 2009
related to ← Foreign Account Tax Compliance Act of 2009

Showing 16 of 30 related records.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/111th-congress/house-bill/4213
Open data entity: https://api.congress.gov/v3/bill/111/hr/4213
us · 111-hr-4213 · source updated 7 April 2025