Sec. 302. EXTENSION OF TEMPORARY MINIMUM LOW-INCOME TAX CREDIT RATE FOR NON-FEDERALLY SUBSIDIZED NEW BUILDINGS

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## SEC. 302 EXTENSION OF TEMPORARY MINIMUM LOW-INCOME TAX CREDIT RATE FOR NON-FEDERALLY SUBSIDIZED NEW BUILDINGS ###

(a)In General Subparagraph

(A)of section 42(b)(2) is amended by striking “and before December 31, 2013” and inserting “with respect to housing credit dollar amount allocations made before January 1, 2014”. ###

(b)Effective Date **[**[26 U.S.C. 42 note](/us/usc/t26/s42)**]** The amendment made by this section shall take effect on the date of the enactment of this Act.

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U.S. Code

Low-income housing credit
§ 42

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Sec. 302

EXTENSION OF TEMPORARY MINIMUM LOW-INCOME TAX CREDIT RATE FOR NON-FEDERALLY SUBSIDIZED NEW BUILDINGS

U.S.C.§ 42

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