SEC. 114. EXTENSION OF INDIAN EMPLOYMENT TAX CREDIT.(a) In General.—Subsection (f) of section 45A is amended by striking “December 31, 2013” and inserting “December 31, 2014”.(b) Effective Date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2013.
Pub. L. 113-295, div. A, tit. I, subtit. B, sec. 114: EXTENSION OF INDIAN EMPLOYMENT TAX CREDIT. | Justis AI