Sec. 2. TABLE OF CONTENTS

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## SEC. 2 TABLE OF CONTENTS The table of contents for this Act is as follows: Sec. 1. Short title. Sec. 2. Table of contents. TITLE I—SMALL BUSINESSES Sec. 1001. Definitions. Subtitle A—Small Business Access to Credit Sec. 1101. Short title. PART I—Next Steps for Main Street Credit Availability Sec. 1111. Section 7(a) business loans. Sec. 1112. Maximum loan amounts under 504 program. Sec. 1113. Maximum loan limits under microloan program. Sec. 1114. Loan guarantee enhancement extensions.

Sec. 1115. New Markets Venture Capital company investment limitations. Sec. 1116. Alternative size standards. Sec. 1117. Sale of 7(a) loans in secondary market. Sec. 1118. Online lending platform. Sec. 1119. SBA Secondary Market Guarantee Authority. PART II—Small Business Access to Capital Sec. 1122. Low-interest refinancing under the local development business loan program. PART III—Other Matters Sec. 1131. Small business intermediary lending pilot program. Sec. 1132. Public policy goals.

Sec. 1133. Floor plan pilot program extension. Sec. 1134. Guarantees for bonds and notes issued for community or economic development purposes. Sec. 1135. Temporary express loan enhancement. Sec. 1136. Prohibition on using TARP funds or tax increases. Subtitle B—Small Business Trade and Exporting Sec. 1201. Short title. Sec. 1202. Definitions. Sec. 1203. Office of International Trade. Sec. 1204. Duties of the Office of International Trade. Sec. 1205. Export assistance centers.

Sec. 1206. International trade finance programs. Sec. 1207. State Trade and Export Promotion Grant Program. Sec. 1208. Rural export promotion. Sec. 1209. International trade cooperation by small business development centers. Subtitle C—Small Business Contracting PART I—Contract Bundling Sec. 1311. Small Business Act. Sec. 1312. Leadership and oversight. Sec. 1313. Consolidation of contract requirements. Sec. 1314. Small business teams pilot program. PART II—Subcontracting Integrity Sec. 1321.

Subcontracting misrepresentations. Sec. 1322. Small business subcontracting improvements. PART III—Acquisition Process Sec. 1331. Reservation of prime contract awards for small businesses. Sec. 1332. Micro-purchase guidelines. Sec. 1333. Agency accountability. Sec. 1334. Payment of subcontractors. Sec. 1335. Repeal of Small Business Competitiveness Demonstration Program. PART IV—Small Business Size and Status Integrity Sec. 1341. Policy and presumptions. Sec. 1342. Annual certification.

Sec. 1343. Training for contracting and enforcement personnel. Sec. 1344. Updated size standards. Sec. 1345. Study and report on the mentor-protege program. Sec. 1346. Contracting goals reports. Sec. 1347. Small business contracting parity. Subtitle D—Small Business Management and Counseling Assistance Sec. 1401. Matching requirements under small business programs. Sec. 1402. Grants for SBDCs. Subtitle E—Disaster Loan Improvement Sec. 1501. Aquaculture business disaster assistance.

Subtitle F—Small Business Regulatory Relief Sec. 1601. Requirements providing for more detailed analyses. Sec. 1602. Office of advocacy. Subtitle G—Appropriations Provisions Sec. 1701. Salaries and expenses. Sec. 1702. Business loans program account. Sec. 1703. Community Development Financial Institutions Fund program account. Sec. 1704. Small business loan guarantee enhancement extensions. TITLE II—TAX PROVISIONS Sec. 2001. Short title. Subtitle A—Small Business Relief PART I—Providing Access to Capital Sec. 2011.

Temporary exclusion of 100 percent of gain on certain small business stock. Sec. 2012. General business credits of eligible small businesses for 2010 carried back 5 years. Sec. 2013. General business credits of eligible small businesses in 2010 not subject to alternative minimum tax. Sec. 2014. Temporary reduction in recognition period for built-in gains tax. PART II—Encouraging Investment Sec. 2021. Increased expensing limitations for 2010 and 2011; certain real property treated as section 179 property.

Sec. 2022. Additional first-year depreciation for 50 percent of the basis of certain qualified property. Sec. 2023. Special rule for long-term contract accounting. PART III—Promoting Entrepreneurship Sec. 2031. Increase in amount allowed as deduction for start-up expenditures in 2010. Sec. 2032. Authorization of appropriations for the United States Trade Representative to develop market access opportunities for United States small- and medium-sized businesses and to enforce trade agreements.

PART IV—Promoting Small Business Fairness Sec. 2041. Limitation on penalty for failure to disclose reportable transactions based on resulting tax benefits. Sec. 2042. Deduction for health insurance costs in computing self-employment taxes in 2010. Sec. 2043. Removal of cellular telephones and similar telecommunications equipment from listed property. Subtitle B—Revenue Provisions PART I—Reducing the Tax Gap Sec. 2101. Information reporting for rental property expense payments.

Sec. 2102. Increase in information return penalties. Sec. 2103. Report on tax shelter penalties and certain other enforcement actions. Sec. 2104. Application of continuous levy to tax liabilities of certain Federal contractors. PART II—Promoting Retirement Preparation Sec. 2111. Participants in government section 457 plans allowed to treat elective deferrals as Roth contributions. Sec. 2112. Rollovers from elective deferral plans to designated Roth accounts. Sec. 2113. Special rules for annuities received from only a portion of a contract.

PART III—Closing Unintended Loopholes Sec. 2121. Crude tall oil ineligible for cellulosic biofuel producer credit. Sec. 2122. Source rules for income on guarantees. PART IV—Time for Payment of Corporate Estimated Taxes Sec. 2131. Time for payment of corporate estimated taxes. TITLE III—STATE SMALL BUSINESS CREDIT INITIATIVE Sec. 3001. Short title. Sec. 3002. Definitions. Sec. 3003. Federal funds allocated to States. Sec. 3004. Approving States for participation. Sec. 3005. Approving State capital access programs.

Sec. 3006. Approving collateral support and other innovative credit access and guarantee initiatives for small businesses and manufacturers. Sec. 3007. Reports. Sec. 3008. Remedies for State program termination or failures. Sec. 3009. Implementation and administration. Sec. 3010. Regulations. Sec. 3011. Oversight and audits. TITLE IV—ADDITIONAL SMALL BUSINESS PROVISIONS Subtitle A—Small Business Lending Fund Sec. 4101. Purpose. Sec. 4102. Definitions. Sec. 4103. Small business lending fund.

Sec. 4104. Additional authorities of the Secretary. Sec. 4105. Considerations. Sec. 4106. Reports. Sec. 4107. Oversight and audits. Sec. 4108. Credit reform; funding. Sec. 4109. Termination and continuation of authorities. Sec. 4110. Preservation of authority. Sec. 4111. Assurances. Sec. 4112. Study and report with respect to women-owned, veteran-owned, and minority-owned businesses. Sec. 4113. Sense of Congress. Subtitle B—Other Provisions PART I—Small Business Export Promotion Initiatives Sec. 4221.

Short title. Sec. 4222. Global business development and promotion activities of the Department of Commerce. Sec. 4223. Additional funding to improve access to global markets for rural businesses. Sec. 4224. Additional funding for the ExporTech program. Sec. 4225. Additional funding for the market development cooperator program of the Department of Commerce. Sec. 4226. Hollings Manufacturing Partnership Program; Technology Innovation Program. Sec. 4227. Sense of the Senate concerning Federal collaboration with States on export promotion issues.

Sec. 4228. Report on tariff and nontariff barriers. PART II—Medicare Fraud Sec. 4241. Use of predictive modeling and other analytics technologies to identify and prevent waste, fraud, and abuse in the Medicare fee-for-service program. TITLE V—BUDGETARY PROVISIONS Sec. 5001. Determination of budgetary effects. # TITLE I SMALL BUSINESSES