Sec. 13404. Repeal of tax credit bonds
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Part IV of subchapter A of chapter 1 is amended by striking subparts H, I, and J (and by striking the items relating to such subparts in the table of subparts for such part). Subchapter B of chapter 65 is amended by striking section 6431 (and by striking the item relating to such section in the table of sections for such subchapter). Part IV of subchapter U of chapter 1 is amended by striking section 1397E (and by striking the item relating to such section in the table of sections for such part).
Section 54(l)(3)(B) is amended by inserting (as in effect before its repeal by the after Tax Cuts and Jobs Act ) section 1397E(I) . Section 6211(b)(4)(A) is amended by striking , and 6431 and inserting and before 36B . Section 6401(b)(1) is amended by striking G, H, I, and J and inserting and G . The amendments made by this section shall apply to bonds issued after December 31, 2017.