TEMPORARY EXTENSION OF 2009 TAX RELIEF.

SEC. 103. TEMPORARY EXTENSION OF 2009 TAX RELIEF.(a) American Opportunity Tax Credit.—(1) In general.—Section 25A(i) is amended by striking “or 2010” and inserting “, 2010, 2011, or 2012”.(2) Treatment of possessions.—Section 1004(c)(1) of the American Recovery and Reinvestment Tax Act of 2009 is amended by striking “and 2010” each place it appears and inserting “, 2010, 2011, and 2012”.(b) Child Tax Credit.—Section 24(d)(4) is amended—(1) by striking “2009 and 2010” in the heading and inserting “2009, 2010, 2011, and 2012”, and(2) by striking “or 2010” and inserting “, 2010, 2011, or 2012”.(c) Earned Income Tax Credit.—Section 32(b)(3) is amended—(1) by striking “2009 and 2010” in the heading and inserting “2009, 2010, 2011, and 2012”, and(2) by striking “or 2010” and inserting “, 2010, 2011, or 2012”.(d) Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2010.