Sec. 3207. Repeal of Indian employment credit
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Subpart D of part IV of subchapter A of chapter 1 is amended by striking section 45A (and by striking the item relating to such section in the table of sections for such subpart). Section 38(b) is amended by striking paragraph (10). Section 139D(c)(1) is amended to read as follows: The term Indian tribe means any Indian tribe, band, nation, pueblo, or other organized group or community, including any Alaska Native village or regional or village corporation, as defined in, or established pursuant to, the Alaska Native Claims Settlement Act (43 U.S.C. 1601 et seq.) which is recognized as eligible for the special programs and services provided by the United States to Indians because of their status as Indians. .
Section 280C(a) is amended by striking 45A, . Section 5000A(e)(3) is amended by striking section 45A(c)(6) and inserting section 139D(c)(1) . The amendments made by this section shall apply to taxable years beginning after December 31, 2013.
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Sec. 3207
Repeal of Indian employment credit
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