Sec. 3219. Repeal of mine rescue team training credit
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Subpart D of part IV of subchapter A of chapter 1 is amended by striking section 45N (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 (31). Section 280C is amended by striking subsection (e). The amendments made by this section shall apply to taxable years beginning after December 31, 2013.