Pub. L. 114-113, div. Q, tit. I, subtit. C, pt. 2, sec. 163 (as amended)
EXTENSION OF MINE RESCUE TEAM TRAINING CREDIT.
SEC. 163. EXTENSION OF MINE RESCUE TEAM TRAINING CREDIT.
(a) [26 U.S.C. 45N] In general.—Section 45N(e) is amended by striking “December 31, 2014” and inserting “December 31, 2016”.
(b) [26 U.S.C. 45N note] Effective Date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2014.
- Cross-references to the US Code
- 26 U.S.C. 45N26 U.S.C. 45N note