Pub. L. 115-123, div. D, tit. I, subtit. B, sec. 40301 (as amended)
EXTENSION OF INDIAN EMPLOYMENT TAX CREDIT.
SEC. 40301. EXTENSION OF INDIAN EMPLOYMENT TAX CREDIT.
(a) In General Section 45A(f) is amended by striking “December 31, 2016” and inserting “December 31, 2017”.
(b) [26 U.S.C. 45A note] Effective Date The amendment made by this section shall apply to taxable years beginning after December 31, 2016.
- Cross-references to the US Code
- 26 U.S.C. 45A note