SEC. 309. EXTENSION OF ECONOMIC DEVELOPMENT CREDIT FOR AMERICAN SAMOA.(a) In General.—Subsection (d) of section 119 of division A of the Tax Relief and Health Care Act of 2006 is amended—(1) by striking “first two taxable years” and inserting “first 4 taxable years”, and(2) by striking “January 1, 2008” and inserting “January 1, 2010”.(b) Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2007.
Pub. L. 110-343, div. C, tit. III, sec. 309: EXTENSION OF ECONOMIC DEVELOPMENT CREDIT FOR AMERICAN SAMOA. | Justis AI