Pub. L. 111-3, tit. VII, sec. 704
TIME FOR PAYMENT OF CORPORATE ESTIMATED TAXES.
SEC. 704. TIME FOR PAYMENT OF CORPORATE ESTIMATED TAXES. The percentage under subparagraph (C) of section 401(1) of the Tax Increase Prevention and Reconciliation Act of 2005 in effect on the date of the enactment of this Act is increased by 0.5 percentage point.