Pub. L. 114-113, div. Q, tit. I, subtit. A, pt. 4, sec. 132 (as amended)
EXTENSION OF MILITARY HOUSING ALLOWANCE EXCLUSION FOR DETERMINING WHETHER A TENANT IN CERTAIN COUNTIES IS LOW-INCOME.
SEC. 132. EXTENSION OF MILITARY HOUSING ALLOWANCE EXCLUSION FOR DETERMINING WHETHER A TENANT IN CERTAIN COUNTIES IS LOW-INCOME.
(a) [26 U.S.C. 142 note] In general.—Section 3005(b) of the Housing Assistance Tax Act of 2008 is amended by striking “and before January 1, 2015” each place it appears.
(b) [26 U.S.C. 142 note] Effective Date.—The amendments made by this section shall take effect as if included in the enactment of section 3005 of the Housing Assistance Tax Act of 2008.
- Cross-references to the US Code
- 26 U.S.C. 142 note