TEMPORARY EXTENSION OF 2001 TAX RELIEF.

SEC. 101. TEMPORARY EXTENSION OF 2001 TAX RELIEF.(a) Temporary Extension.—(1) In general.—Section 901 of the Economic Growth and Tax Relief Reconciliation Act of 2001 is amended by striking “December 31, 2010” both places it appears and inserting “December 31, 2012”.(2) Effective date.—The amendment made by this subsection shall take effect as if included in the enactment of the Economic Growth and Tax Relief Reconciliation Act of 2001.(b) Separate Sunset for Expansion of Adoption Benefits Under the Patient Protection and Affordable Care Act.—(1) In general.—Subsection (c) of section 10909 of the Patient Protection and Affordable Care Act is amended to read as follows:“(c) Sunset Provision.—Each provision of law amended by this section is amended to read as such provision would read if this section had never been enacted. The amendments made by the preceding sentence shall apply to taxable years beginning after December 31, 2011.”.(2) Conforming amendment.—Subsection (d) of section 10909 of such Act is amended by striking “The amendments” and inserting “Except as provided in subsection (c), the amendments”.