Pub. L. 110-289, div. C, tit. III, subtit. B, sec. 3094
TIME FOR PAYMENT OF CORPORATE ESTIMATED TAXES.
SEC. 3094. TIME FOR PAYMENT OF CORPORATE ESTIMATED TAXES.(a) Repeal of Adjustment for 2012.—Subparagraph (B) of section 401(1) of the Tax Increase Prevention and Reconciliation 122 STAT. 2913 Act of 2005 is amended by striking the percentage contained therein and inserting “100 percent”. No other provision of law which would change such percentage shall have any force and effect.(b) Modification of Adjustment for 2013.—The percentage under subparagraph (C) of section 401(1) of the Tax Increase Prevention and Reconciliation Act of 2005 in effect on the date of the enactment of this Act is increased by 16.75 percentage points.