Pub. L. 111-5, div. B, tit. I, subtit. C, pt. I, sec. 1202
TEMPORARY INCREASE IN LIMITATIONS ON EXPENSING OF CERTAIN DEPRECIABLE BUSINESS ASSETS.
SEC. 1202. TEMPORARY INCREASE IN LIMITATIONS ON EXPENSING OF CERTAIN DEPRECIABLE BUSINESS ASSETS.(a) In General.—Paragraph (7) of section 179(b) is amended—(1) by striking “2008” and inserting “2008, or 2009”, and(2) by striking “2008” in the heading thereof and inserting “2008, and 2009”.(b) Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2008.