To amend the Internal Revenue Code of 1986 to increase the dollar limitation on expensing certain depreciable assets and to extend the deduction for an additional year.

Amends the Internal Revenue Code to: (1) increase to $250,000 the expensing allowance for depreciable business assets in 2010 and 2011; and (2) extend through 2011 related provisions, including increased expensing for certain computer software.