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This pamphlet covers the changes made to the Internal Revenue Code and the Employee Retirement Income Security Act by Pub. L. No. 111-5, including tax breaks for businesses and individuals, energy incentives, alternative minimum tax relief, COBRA premium subsidy provisions, provisions affecting compensation deduction limits on Troubled Asset Relief Program (TARP) recipients, changes to the Health Coverage Tax Credit, changes to the loss carryback provisions, bonus depreciation provisions and AMT depreciation relief, state low-income housing grant elections, and changes to tax-exempt bond provisions. It also covers the Children's Health Insurance Program Reauthorization Act of 2009 (Pub. L. No. 111-3).