SEC. 102. EXTENSION OF EXCLUSION FROM GROSS INCOME OF DISCHARGE OF QUALIFIED PRINCIPAL RESIDENCE INDEBTEDNESS.(a) In General.—Subparagraph (E) of section 108(a)(1) is amended by striking “January 1, 2014” and inserting “January 1, 2015”.(b) Effective Date.—The amendment made by this section shall apply to indebtedness discharged after December 31, 2013.
Pub. L. 113-295, div. A, tit. I, subtit. A, sec. 102: EXTENSION OF EXCLUSION FROM GROSS INCOME OF DISCHARGE OF QUALIFIED PRINCIPAL RESIDENCE INDEBTEDNESS. | Justis AI