Sec. 90304. Temporary extension of period for completing rehabilitation

90 words·~1 min read·/bill/116/hr/2/eh/section-90304

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Section 47(c)(1)(B) is amended by adding at the end the following new clause: In the case of any period selected by a taxpayer which includes March 13, 2020 (determined without regard to this clause), this subparagraph (and section 13402(b)(2) of Public Law 115–97 ) shall be applied— by substituting 36-month for 24-month each place it appears therein, and by substituting 72-month for 60-month each place it appears therein. . The amendment made by this section shall apply to periods which include March 13, 2020 (determined without regard to such amendment).

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To provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018.Dec
Public Law 115-97

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Sec. 90304

Temporary extension of period for completing rehabilitation

Pub. L.Public Law 115-97

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