Pub. L. 114-113, div. Q, tit. I, subtit. B, sec. 141 (as amended)

EXTENSION OF NEW MARKETS TAX CREDIT.

Year: 2026Length: 72 wordsOfficial source
SEC. 141. EXTENSION OF NEW MARKETS TAX CREDIT. (a) [26 U.S.C. 45D] In general.—Section 45D(f)(1)(G) is amended by striking “for 2010, 2011, 2012, 2013, and 2014” and inserting “for each of calendar years 2010 through 2019”. (b) Carryover of Unused Limitation.—Section 45D(f)(3) is amended by striking “2019” and inserting “2024”. (c) [26 U.S.C. 45D note] Effective Date.—The amendments made by this section shall apply to calendar years beginning after December 31, 2014.
Cross-references to the US Code
26 U.S.C. 45D26 U.S.C. 45D note
Pub. L. 114-113, div. Q, tit. I, subtit. B, sec. 141 (as amended): EXTENSION OF NEW MARKETS TAX CREDIT. | Justis AI