LOW-INCOME HOUSING CREDIT.

SEC. 107. LOW-INCOME HOUSING CREDIT. (a) Extension.— (1) Paragraph (1) of section 42(o) is amended— (A) by striking “, for any calendar year after 1991”, (B) by inserting before the comma at the end of subparagraph (A) “ to any amount allocated after June 30, 1992”, and (C) by striking “1991” in subparagraph (B) and inserting “June 30, 1992”. (2) Paragraph (2) of section 42(o) is amended— (A) by striking “1992” each place it appears and inserting “July 1, 1992”, 105 STAT. 1688 (B) by striking “December 31, 1991” in subparagraph (B) and inserting “June 30, 1992”, (C) by striking “December 31, 1993” in subparagraph (B) and inserting “June 30, 1994”, and (D) by striking “January 1, 1994” in subparagraph (C) and inserting “July 1, 1994”. (b) Effective Date.— The amendments made by this section shall apply to calendar years after 1991.