Pub. L. 110-140, tit. XV, sec. 1501
EXTENSION OF ADDITIONAL 0.2 PERCENT FUTA SURTAX.
SEC. 1501. EXTENSION OF ADDITIONAL 0.2 PERCENT FUTA SURTAX.(a) In General.—Section 3301 (relating to rate of tax) is amended—(1) by striking “2007” in paragraph (1) and inserting “2008”, and(2) by striking “2008” in paragraph (2) and inserting “2009”.(b) Effective Date.—The amendments made by this section shall apply to wages paid after December 31, 2007.