Pub. L. 112-240, tit. IV, sec. 406 (as amended)

EXTENSION OF PRODUCTION CREDIT FOR INDIAN COAL FACILITIES PLACED IN SERVICE BEFORE 2009.

Year: 2016Length: 57 wordsOfficial source
SEC. 406. EXTENSION OF PRODUCTION CREDIT FOR INDIAN COAL FACILITIES PLACED IN SERVICE BEFORE 2009. (a) In General.—Subparagraph (A) of section 45(e)(10) is amended by striking “7-year period” each place it appears and inserting “8-year period”. (b) [26 U.S.C. 45 note] Effective Date.—The amendment made by this section shall apply to coal produced after December 31, 2012.
Cross-references to the US Code
26 U.S.C. 45 note
Pub. L. 112-240, tit. IV, sec. 406 (as amended): EXTENSION OF PRODUCTION CREDIT FOR INDIAN COAL FACILITIES PLACED IN SERVICE BEFORE 2009. | Justis AI