Pub. L. 112-240, tit. III, sec. 307 (as amended)
EXTENSION OF MINE RESCUE TEAM TRAINING CREDIT.
SEC. 307. EXTENSION OF MINE RESCUE TEAM TRAINING CREDIT.
(a) In General.—Subsection (e) of section 45N is amended by striking “December 31, 2011” and inserting “December 31, 2013”.
(b) [26 U.S.C. 45N 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. 45N note