AMERICAN SAMOA ECONOMIC DEVELOPMENT CREDIT.

SEC. 139. 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, 2021” each place it appears and inserting “January 1, 2022”, (2) by striking “first 15 taxable years” in paragraph (1) and inserting “first 16 taxable years”, and (3) by striking “first 9 taxable years” in paragraph (2) and inserting “first 10 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, 2020.