SEC. 303. EXTENSION OF EXCLUSION OF INCOME FROM DISCHARGE OF QUALIFIED PRINCIPAL RESIDENCE INDEBTEDNESS.(a) Extension.—Subparagraph (E) of section 108(a)(1) of the Internal Revenue Code of 1986 is amended by striking “January 1, 2010” and inserting “January 1, 2013”.(b) Effective Date.—The amendment made by this section shall apply to discharges of indebtedness occurring on or after January 1, 2010.
Pub. L. 110-343, div. A, tit. III, sec. 303: EXTENSION OF EXCLUSION OF INCOME FROM DISCHARGE OF QUALIFIED PRINCIPAL RESIDENCE INDEBTEDNESS. | Justis AI