QUALIFIED MORTGAGE BONDS.

SEC. 108. QUALIFIED MORTGAGE BONDS. (a) In General.— Subparagraph (B) of section 143(a)(1) (defining qualified mortgage bond) is amended by striking “December 31, 1991” each place it appears and inserting “June 30, 1992”. (b) Mortgage Credit Certificates.— Subsection (h) of section 25 (relating to interest on certain home mortgages) is amended by striking “December 31, 1991” and inserting “June 30, 1992”. (c) Effective Dates.— (1) Bonds.— The amendment made by subsection (a) shall apply to bonds issued after December 31, 1991. (2) Certificates.— The amendment made by subsection (b) shall apply to elections for periods after December 31, 1991.