Heartland Disaster Tax Relief Extension Act of 2009 - Amends the Heartland Disaster Tax Relief Act of 2008 or the Internal Revenue Code to extend through 2010 certain tax provisions related to disaster relief, including: (1) credits to holders of disaster area tax credit bonds; (2) increased disaster zone education tax benefits; (3) penalty-free distributions from tax-exempt retirement plans for disaster-related expenses; (4) authority to adjust the tax status of taxpayers in a disaster area; (5) deductibility of losses, including net operating losses, attributable to federally declared disasters; (6) expensing of disaster-related capital expenditures; (7) waiver of mortgage revenue bond requirements; and (8) accelerated depreciation of nonresidential real property or residential rental property located in a disaster area.