Pub. L. 116-94, div. Q, tit. I, subtit. C, sec. 128 (as amended)
PRODUCTION CREDIT FOR INDIAN COAL FACILITIES.
SEC. 128. PRODUCTION CREDIT FOR INDIAN COAL FACILITIES.
(a) In General.—Section 45(e)(10)(A) is amended by striking “12-year period” each place it appears and inserting “15-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, 2017.
- Cross-references to the US Code
- 26 U.S.C. 45 note