Pub. L. 111-344, tit. I, subtit. B, sec. 111
IMPROVEMENT OF THE AFFORDABILITY OF THE CREDIT.
SEC. 111. IMPROVEMENT OF THE AFFORDABILITY OF THE CREDIT.(a) In General.—Section 35(a) of the Internal Revenue Code of 1986 is amended by striking “January 1, 2011” and inserting “February 13, 2011”.124 STAT. 3615(b) Conforming Amendment.—Section 7527(b) of such Code is amended by striking “January 1, 2011” and inserting “February 13, 2011”.(c) Effective Date.—The amendments made by this section shall apply to coverage months beginning after December 31, 2010.