I now call up the substitute amendment. The SPEAKER pro tempore. The Clerk will designate the amendment. The text of the amendment is as follows: Strike all after the enacting clause and insert the following: SECTION 1. SHORT TITLE; ETC. (a) Short Title.--This Act may be cited as the ``Middle Class Tax Cut Act''. (b) Amendment of 1986 Code.--Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. (c) Table of Contents.--The table of contents of this Act is as follows: Sec. 1. Short title; etc. TITLE I--TEMPORARY EXTENSION OF TAX RELIEF Sec. 101. Temporary extension of 2001 tax relief. Sec. 102. Temporary extension of 2003 tax relief. Sec. 103. Temporary extension of 2010 tax relief. Sec. 104. Temporary extension of election to expense certain depreciable business assets. TITLE II--ALTERNATIVE MINIMUM TAX RELIEF Sec. 201. Temporary extension of increased alternative minimum tax exemption amount. Sec. 202. Temporary extension of alternative minimum tax relief for nonrefundable personal credits. TITLE III--TREATMENT FOR PAYGO PURPOSES Sec. 301. Treatment for PAYGO purposes. TITLE I--TEMPORARY EXTENSION OF TAX RELIEF SEC. 101. TEMPORARY EXTENSION OF 2001 TAX RELIEF.…
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