Pub. L. 115-123, div. D, tit. I, subtit. B, sec. 40303 (as amended)
EXTENSION OF MINE RESCUE TEAM TRAINING CREDIT.
SEC. 40303. EXTENSION OF MINE RESCUE TEAM TRAINING CREDIT.
(a) [26 U.S.C. 45N] In General Section 45N(e) is amended by striking “December 31, 2016” and inserting “December 31, 2017”.
(b) [26 U.S.C. 45N 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. 45N26 U.S.C. 45N note