Pub. L. 109-432, div. A, tit. IV, sec. 425

LOANS TO QUALIFIED CONTINUING CARE FACILITIES MADE PERMANENT.

EnactedYear: 2006Length: 58 wordsOfficial source

SEC. 425. LOANS TO QUALIFIED CONTINUING CARE FACILITIES MADE PERMANENT.(a) In General.—Subsection (h) of section 7872 (relating to exception for loans to qualified continuing care facilities) is amended by striking paragraph (4).(b) Effective Date.—The amendment made by this section shall take effect as if included in section 209 of the Tax Increase Prevention and Reconciliation Act of 2005.