Pub. L. 115-123, div. D, tit. I, subtit. C, sec. 40408 (as amended)
EXTENSION OF PRODUCTION CREDIT FOR INDIAN COAL FACILITIES.
SEC. 40408. EXTENSION OF PRODUCTION CREDIT FOR INDIAN COAL FACILITIES.
(a) In General Section 45(e)(10)(A) is amended by striking “11-year period” each place it appears and inserting “12-year period”.
(b) [26 U.S.C. 45 note] Effective Date The amendment made by this section shall apply to coal produced after December 31, 2016.
- Cross-references to the US Code
- 26 U.S.C. 45 note