Pub. L. 102-227, tit. I, sec. 109
QUALIFIED SMALL ISSUE BONDS.
SEC. 109. QUALIFIED SMALL ISSUE BONDS. (a) In General.— Subparagraph (B) of section 144(a)(12) (relating to termination dates) is amended by striking “December 31, 1991” and inserting “June 30, 1992”. (b) Effective Date.— The amendment made by this section shall apply to bonds issued after December 31, 1991.