Pub. L. 114-113, div. Q, tit. I, subtit. C, pt. 2, sec. 164 (as amended)
EXTENSION OF QUALIFIED ZONE ACADEMY BONDS.
SEC. 164. EXTENSION OF QUALIFIED ZONE ACADEMY BONDS.
(a) [26 U.S.C. 45E] Extension.—Section 54E(c)(1) is amended by striking “and 2014” and inserting “2014, 2015, and 2016”.
(b) [26 U.S.C. 54E note] Effective Date.—The amendment made by this section shall apply to obligations issued after December 31, 2014.
- Cross-references to the US Code
- 26 U.S.C. 45E26 U.S.C. 54E note