Pub. L. 108-311, tit. III, sec. 301

RESEARCH CREDIT.

EnactedYear: 2004Length: 56 wordsOfficial source

SEC. 301. RESEARCH CREDIT.(a) Extension.—(1) In general.—Section 41(h)(1)(B) (relating to termination) is amended by striking “June 30, 2004” and inserting “December 31, 2005”.(2) Conforming amendment.—Section 45C(b)(1)(D) is amended by striking “June 30, 2004” and inserting “December 31, 2005”.(b) Effective Date.—The amendments made by this section shall apply to amounts paid or incurred after June 30, 2004.