EXTENSION OF AMERICAN SAMOA ECONOMIC DEVELOPMENT CREDIT.

SEC. 173. EXTENSION OF AMERICAN SAMOA ECONOMIC DEVELOPMENT CREDIT. (a) [26 U.S.C. 30A note] In general.—Section 119(d) of division A of the Tax Relief and Health Care Act of 2006 is amended— (1) by striking “January 1, 2015” each place it appears and inserting “January 1, 2017”, (2) by striking “first 9 taxable years” in paragraph (1) and inserting “first 11 taxable years”, and (3) by striking “first 3 taxable years” in paragraph (2) and inserting “first 5 taxable years”. (b) [26 U.S.C. 30A note] Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2014.