Public Law 112-5/Title IV


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(a) .—
Section 9503 of the Internal Revenue Code of 1986 is amended
(1) by striking 'March 5, 2011' in subsections (b)(6)(B) and (c)(1) and inserting 'October 1, 2011';
(2) by striking 'the Surface Transportation Extension Act of 2010, Part II' in subsections (c)(1) and (e)(3) and inserting 'the Surface Transportation Extension Act of 2011'; and
(3) by striking 'March 5, 2011' in subsection (e)(3) and inserting 'October 1, 2011'.

(b) .—
Section 9504 of the Internal Revenue Code of 1986 is amended—
(1) by striking 'Surface Transportation Extension Act of 2010, Part II' each place it appears in subsection (b)(2) and inserting 'Surface Transportation Extension Act of 2011'; and
(2) by striking 'March 5, 2011' in subsection (d)(2) and inserting 'October 1, 2011'.

(c) .—
The amendments made by this section shall take effect on March 4, 2011.