Pub. L. 116-260, div. EE, tit. I, subtit. C, sec. 145 (as amended)
PRODUCTION CREDIT FOR INDIAN COAL FACILITIES.
SEC. 145. PRODUCTION CREDIT FOR INDIAN COAL FACILITIES.
(a) In General.—Section 45(e)(10)(A) is amended by striking “15-year period” each place it appears and inserting “16-year period”.
(b) [26 U.S.C. 45 note] Effective Date.—The amendments made by this section shall apply to coal produced after December 31, 2020.
- Cross-references to the US Code
- 26 U.S.C. 45 note