Pub. L. 111-312, tit. I, sec. 102
TEMPORARY EXTENSION OF 2003 TAX RELIEF.
SEC. 102. TEMPORARY EXTENSION OF 2003 TAX RELIEF.(a) In General.—Section 303 of the Jobs and Growth Tax Relief Reconciliation Act of 2003 is amended by striking “December 31, 2010” and inserting “December 31, 2012”.124 STAT. 3299(b) Effective Date.—The amendment made by this section shall take effect as if included in the enactment of the Jobs and Growth Tax Relief Reconciliation Act of 2003.