billion over 10 years. Roughly $43.5 billion would be offset by several revenue-raising provisions. Hedge fund managers would be forbidden from using offshore corporations to defer paying taxes. The bill freezes a tax deduction that oil and gas companies get for certain domestic production activities. The deduction, now 6 percent, is scheduled to rise to 9 percent in 2010. The provisions of the tax bill included: A temporary increase in Federal Deposit Insurance Corporation deposit insurance limit from $100,000 to $250,000 until December 2009 Tax breaks for businesses Tax credits for the use of alternative energy and plug-in hybrids Tax credits for research and development Expansion of the child tax credit Protection from the Alternative Minimum Tax Tax reductions for victims of severe weather (e.g. tornadoes, floods, hurricanes) Extension of unemployment insurance A USD $1,000 tax credit for low income homeowners Tax breaks and credit extensions for the following: "Certain wooden arrows designed for use by children" (Sec 503) Wool research (Sec. 325) Film and television productions (Sec. 502) Litigants in the 1989 Exxon-Valdez oil spill (Sec. 504) Virgin Island and Puerto Rican rum (Section 308) American Samoa (Sec. 309) Mine rescue teams (Sec. 310) Mine safety equipment (Sec. 311) Domestic production activities in Puerto Rico (Sec. 312) Indian tribes (Sec. 314, 315) Railroads (Sec. 316) Auto racing tracks (317) District of Columbia (Sec. 322) Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008 The Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008 (a part of Division C) mandates that if U.S. health insurance companies provide coverage for mental health and substance abuse, the coverage must be equal for conditions such as psychological disorders, alcoholism, and drug addiction. This act continues and expands upon the previous Mental Health Parity Act of 1996. It states that financial requirements such as deductibles and copayments and lifetime or dollar limits to mental health benefits and substance abuse disorder benefits should be no more restrictive than those on medical and surgical benefits. MHPAEA applies to employer-sponsored health insurance plans with more than 50 employees, though parity is also extended to small group and individual plans under the Affordable Care Act. Secure Rural Schools and Community Self-Determination Act of 2000 The Secure Rural Schools and Community Self-Determination Act of 2000 (a part of Division C) provided $1.645 billion in funding over a four-year period