Pub. L. 111-312, tit. II, sec. 202
TEMPORARY EXTENSION OF ALTERNATIVE MINIMUM TAX RELIEF FOR NONREFUNDABLE PERSONAL CREDITS.
SEC. 202. TEMPORARY EXTENSION OF ALTERNATIVE MINIMUM TAX RELIEF FOR NONREFUNDABLE PERSONAL CREDITS.(a) In General.—Paragraph (2) of section 26(a) is amended—(1) by striking “or 2009” and inserting “2009, 2010, or 2011”, and(2) by striking “2009” in the heading thereof and inserting “2011”.(b) Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2009.124 STAT. 3300