I also found something about it here: 2008 Economic Stimulus Act Provides Tax Benefits to Businesses and here: President Bush: Stimulus package will help in 'very trying time'.
And of course, there is a youtube video for everything these days, eh?
If you are considering making the change from Land Desktop to Civil 3D, give your reseller a call and they can help you take advantage of this opportunity.
There are so many ways to regroup and seek new opportunity. Let's find them together.