Pub. L. 111-312, tit. VII, subtit. C, sec. 731

RESEARCH CREDIT.

EnactedYear: 2010Length: 58 wordsOfficial source
SEC. 731. RESEARCH CREDIT.(a) In General.—Subparagraph (B) of section 41(h)(1) is amended by striking “December 31, 2009” and inserting “December 31, 2011”.(b) Conforming Amendment.—Subparagraph (D) of section 45C(b)(1) is amended by striking “December 31, 2009” and inserting “December 31, 2011”.(c) Effective Date.—The amendments made by this section shall apply to amounts paid or incurred after December 31, 2009.
Pub. L. 111-312, tit. VII, subtit. C, sec. 731: RESEARCH CREDIT. | Justis AI