SEC. 115. EXTENSION OF NEW MARKETS TAX CREDIT.(a) In General.—Subparagraph (G) of section 45D(f)(1) is amended by striking “and 2013” and inserting “2013, and 2014”.(b) Carryover of Unused Limitation.—Paragraph (3) of section 45D(f) is amended by striking “2018” and inserting “2019”.(c) Effective Date.—The amendments made by this section shall apply to calendar years beginning after December 31, 2013.
Pub. L. 113-295, div. A, tit. I, subtit. B, sec. 115: EXTENSION OF NEW MARKETS TAX CREDIT. | Justis AI