SECTION 44.
Paragraph 4 of said section 30 of said chapter 63, as so appearing, is hereby amended by adding the following clause:-
(vii) the deduction described in section 163(e)(5) of the Code to the extent increased by amendments to section 163(e)(5)(F) and section 163(i)(1) of the Code, inserted by section 1232 of the American Recovery and Reinvestment Act of 2009, Pub. L. 111-5.