SEC. 303. SUBPART F EXCEPTION FOR ACTIVE FINANCING INCOME.(a) Exempt Insurance Income.—Paragraph (10) of section 953(e) (relating to application) is amended—(1) by striking “January 1, 2009” and inserting “January 1, 2010”, and(2) by striking “December 31, 2008” and inserting “December 31, 2009”.(b) Exception to Treatment as Foreign Personal Holding Company Income.—Paragraph (9) of section 954(h) (relating to application) is amended by striking “January 1, 2009” and inserting “January 1, 2010”.122 STAT. 3867