Pub. L. 112-240, tit. III, sec. 304 (as amended)
EXTENSION OF INDIAN EMPLOYMENT TAX CREDIT.
SEC. 304. EXTENSION OF INDIAN EMPLOYMENT TAX CREDIT.
(a) [26 U.S.C. 45A] In General.—Subsection (f) of section 45A is amended by striking “December 31, 2011” and inserting “December 31, 2013”.
(b) [26 U.S.C. 45A note] Effective Date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2011.
- Cross-references to the US Code
- 26 U.S.C. 45A26 U.S.C. 45A note