On February 17, 2009, President Barack Obama signed into law the American Recovery and Reinvestment Act of 2009 (the “ARRA”), which is intended to stimulate economic growth with a mixture of increased federal spending and tax reductions.  Division B of the ARRA, designated the “American Recovery and Reinvestment Tax Act of 2009,” includes subtitles dealing with general tax relief, energy incentives, tax incentives for business, manufacturing recovery provisions, economic development tools, infrastructure financing tools, economic recovery payments to certain individuals, trade adjustment assistance, and other provisions.