Topics: Evidence and witnesses, State and local government operations, Intergovernmental relations, Food industry and services, Administrative law and regulatory procedures, Government operations and politics, Civil actions and liability

Personal Use of Marijuana by Responsible Adults Act of 2009 - Prohibits the imposition of any penalty under an Act of Congress for the possession of marijuana for personal use or for the not-for-profit transfer between adults of marijuana for personal use. Deems the possession of 100 grams or less of marijuana as personal use (one ounce or less for a not-for-profit transfer between adults). Allows the imposition of a civil penalty under the Controlled Substances Act for the public use of marijuana if such penalty does not exceed $100.

-Requires the President to designate one or more officials (referred to by the media as 'Car Czars') to be overseen by the Comptroller General in order to assess auto manufacturers recovery plans and approve bridge loans (Secs. 3, 4).

-Allocates $14 billion for bridge loans and long-term restructuring loans to American auto companies that submitted recovery plans to the government by December 2, 2008 (Secs. 4, 10).

-Requires participating auto manufacturers to submit a final restructuring plan to the Presidents designee by March 31, 2009, unless the designee chooses to postpone the deadline until April 30, 2009 (Sec. 6).

-Extends the renewable energy tax credit by one year for new wind facilities (Sec. 101).

-Extends the renewable energy tax credit by 3 years for new qualified closed-loop or open-loop biomass facilities, geothermal or solar energy facilities, small irrigation power facilities, landfill gas facilities, trash combustion facilities, and qualified hydropower facilities (Sec. 101).

-Designates marine and hydrokinetic renewable energy as being qualified energy resources eligible for the renewable energy tax credit (Sec. 102).

-Extends for 6 years the 30 percent energy tax credit for qualified fuel cell property and solar energy property and the 10 percent credit for microturbine property (Sec. 103).

-Extends the tax credit for certain new residential "energy efficient" property for 6 years and raises the total tax credit for new solar electric property from $2,000 to $4,000 (Sec. 104).

-Extends the research tax credit, restaurant property depreciation tax credits, and optional state sales tax deductions for one year (Sec. 221, 225, 201).

-Extends tax credits for biodiesel and renewable diesel used as fuel for one year, and raises the biodiesel credits and biodiesel mixture credits from 50 cents per gallon to $1 per gallon (Sec. 122).

-Provides an additional standard deduction for real property taxes for non-itemizers of up to $350 or $700 for a joint return (Sec. 301).

-Increases the child tax credit for low-income parents (Sec. 302).

-Delays tax code provisions that would allow companies to allocate interest on a worldwide basis for 10 years (Sec. 402).

-Mandates that compensation deferred under a nonqualified deferred compensation plan of a foreign corporation shall be includible in gross income in the absence of a substantial risk of forfeiture of rights to such compensation (Sec. 401).

Topics: Executive agency funding and structure, Federal Deposit Insurance Corporation (FDIC), Federal Reserve System, Federal Trade Commission (FTC), Federal preemption, Financial crises and stabilization, Financial services and investments, Foreign and international banking, Women's employment, Small business, Women in business, Securities and Exchange Commission (SEC), Securities, Real estate business, National Credit Union Administration, Minority and disadvantaged businesses, Marketing and advertising, Licensing and registrations, Judicial review and appeals, Insurance industry and regulation, Housing finance and home ownership, Government trust funds, Government investigations, Government information and archives, Fraud offenses and financial crimes, Bankruptcy, Business records, Banking and financial institutions regulation, Aging, Bank accounts, deposits, capital, Advisory bodies, Administrative remedies, Administrative law and regulatory procedures, Finance and financial sector, Accounting and auditing, Credit and credit markets, Department of Housing and Urban Development, Evidence and witnesses, Employment discrimination and employee rights, Department of the Treasury, Congressional oversight, Consumer credit, Consumer affairs, Commodities markets, Commodity Futures Trading Commission, Civil actions and liability