To amend the Internal Revenue Code of 1986 to restore the credit lost by individuals resulting from the replacement of the Making Work Pay Credit with the employee payroll tax cut for 2011.

Extended Tax Relief for All Act of 2011 - Amends the Internal Revenue Code to allow individual taxpayers the full amount of the making work pay tax credit in 2011, less any amount received from the reduction in the employment and self-employment tax for that year.