Pub. L. 109-432, div. A, tit. I, sec. 111
INDIAN EMPLOYMENT TAX CREDIT.
SEC. 111. INDIAN EMPLOYMENT TAX CREDIT.(a) In General.—Section 45A(f) is amended by striking “2005” and inserting “2007”.(b) Effective Date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2005.