EXTENSION OF AMERICAN SAMOA ECONOMIC DEVELOPMENT CREDIT.

SEC. 173. EXTENSION OF AMERICAN SAMOA ECONOMIC DEVELOPMENT CREDIT.(a) In General.—Section 119(d) of division A of the Tax Relief and Health Care Act of 2006 is amended—(1) by striking “January 1, 2015” each place it appears and inserting “January 1, 2017”,(2) by striking “first 9 taxable years” in paragraph (1) and inserting “first 11 taxable years”, and(3) by striking “first 3 taxable years” in paragraph (2) and inserting “first 5 taxable years”.(b) Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2014.