Pub. L. 116-94, div. Q, tit. I, subtit. B, sec. 113 (as amended)
MINE RESCUE TEAM TRAINING CREDIT.
SEC. 113. MINE RESCUE TEAM TRAINING CREDIT.
(a) [26 U.S.C. 45N] In General.—Section 45N(e)is amended by striking “December 31, 2017” and inserting “December 31, 2020”.
(b) [26 U.S.C. 45N note] Effective Date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2017.
- Cross-references to the US Code
- 26 U.S.C. 45N26 U.S.C. 45N note