Pub. L. 111-227, tit. IV, sec. 4002
TIME FOR PAYMENT OF CORPORATE ESTIMATED TAXES.
SEC. 4002. TIME FOR PAYMENT OF CORPORATE ESTIMATED TAXES. The percentage under paragraph (2) of section 561 of the Hiring Incentives to Restore Employment Act in effect on the date of the enactment of this Act is increased by 0.5 percentage points.