RTC §19136.1: (a) Section 6654(d)(1)(A) of the Internal Revenue Code is modified to provide that in lieu of the required installments specified in that section, the amount of required installments shall instead be

(a) Section 6654(d)(1)(A) of the Internal Revenue Code is modified to provide that in lieu of the required installments specified in that section, the amount of required installments shall instead be as follows: (1) For each taxable year beginning on or after January 1, 2009, and before January 1, 2010, the amount of required installments shall be: (A) For the 1st and 2nd required installments, 30 percent of the required annual payment. (B) For the 3rd and 4th required installments, 20 percent of the required annual payment. (2) For each taxable year beginning on or after January 1, 2010, the amount of required installments shall be: (A) For the 1st required installment, 30 percent of the required annual payment. (B) For the 2nd required installment, 40 percent of the required annual payment. (C) The amount of the 3rd required installment shall be zero. (D) For the 4th required installment, 30 percent of the required annual payment. (b) Section 6654(d)(2)(C)(ii) of the Internal Revenue Code, relating to applicable percentage, is modified as follows: (1) For each taxable year beginning on or after January 1, 2009, and before January 1, 2010, by substituting “27” for “22.5,” “54” for “45,” and “72” for “67.5.” (2) For each taxable year beginning on or after January 1, 2010, by substituting “27” for “22.5,” “63” for “45,” and “63” for “67.5.”