Pub. L. 114-113, div. Q, tit. I, subtit. A, pt. 1, sec. 102 (as amended)
ENHANCED AMERICAN OPPORTUNITY TAX CREDIT MADE PERMANENT.
SEC. 102. ENHANCED AMERICAN OPPORTUNITY TAX CREDIT MADE PERMANENT.
(a) In general.—Section 25A(i) is amended by striking “and before 2018”.
(b) [26 U.S.C. 25A note] Treatment of Possessions.—Section 1004(c)(1) of division B of the American Recovery and Reinvestment Tax Act of 2009 by striking “and before 2018” each place it appears.
(c) [26 U.S.C. 25A note] Effective Date.—The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.
- Cross-references to the US Code
- 26 U.S.C. 25A note