Pub. L. 114-113, div. Q, tit. I, subtit. A, pt. 2, sec. 114
EXTENSION OF MODIFICATION OF TAX TREATMENT OF CERTAIN PAYMENTS TO CONTROLLING EXEMPT ORGANIZATIONS.
SEC. 114. EXTENSION OF MODIFICATION OF TAX TREATMENT OF CERTAIN PAYMENTS TO CONTROLLING EXEMPT ORGANIZATIONS.(a) In General.—Section 512(b)(13)(E) is amended by striking clause (iv).(b) Effective Date.—The amendment made by this section shall apply to payments received or accrued after December 31, 2014.