EXTENSION OF AMERICAN SAMOA ECONOMIC DEVELOPMENT CREDIT.

SEC. 141. EXTENSION OF AMERICAN SAMOA ECONOMIC DEVELOPMENT CREDIT.(a) In General.—Subsection (d) of section 119 of division A of the Tax Relief and Health Care Act of 2006 is amended—(1) by striking “January 1, 2014” each place it appears and inserting “January 1, 2015”,(2) by striking “first 8 taxable years” in paragraph (1) and inserting “first 9 taxable years”, and(3) by striking “first 2 taxable years” in paragraph (2) and inserting “first 3 taxable years”.(b) Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2013.128 STAT. 4021