Pub. L. 116-260, div. EE, tit. I, subtit. C, sec. 135 (as amended)
INDIAN EMPLOYMENT CREDIT.
SEC. 135. INDIAN EMPLOYMENT CREDIT.
(a) In General.—Section 45A(f) is amended by striking “December 31, 2020” and inserting “December 31, 2021”.
(b) [26 U.S.C. 45A note] Effective Date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2020.
- Cross-references to the US Code
- 26 U.S.C. 45A note