Pub. L. 111-312, tit. VII, subtit. C, sec. 756
AMERICAN SAMOA ECONOMIC DEVELOPMENT CREDIT.
SEC. 756. AMERICAN SAMOA ECONOMIC DEVELOPMENT CREDIT.(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 4 taxable years” and inserting “first 6 taxable years”, and(2) by striking “January 1, 2010” and inserting “January 1, 2012”.(b) Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2009.