Although public attention has been focused heavily on incentives in the legislation for hiring and retaining unemployed workers, the Hiring Incentives to Restore Employment Act,1 which was signed into law on March 18, 2010, also contains several other significant provisions including continuing the 2008 and 2009 levels of expense method depreciation2 for 2010;3 several transportation-related provisions; a number of offset provisions that tighten the rules applicable to foreign accounts, foreign assets generally and disclosure provisions; and a provision increasing estimated tax payments for large corporations.