0.2 PERCENT FUTA SURTAX.

SEC. 404. 0.2 PERCENT FUTA SURTAX.(a) In General.—Section 3301 (relating to rate of tax) is amended—(1) by striking “through 2008” in paragraph (1) and inserting “through 2009”, and(2) by striking “calendar year 2009” in paragraph (2) and inserting “calendar year 2010”.(b) Effective Date.—The amendments made by this section shall apply to wages paid after December 31, 2008.