Sec. 304. EXTENSION OF INDIAN EMPLOYMENT TAX CREDIT

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## SEC. 304 EXTENSION OF INDIAN EMPLOYMENT TAX CREDIT ###

(a)In General **[**[26 U.S.C. 45A](/us/usc/t26/s45A)**]** Subsection

(f)of section 45A is amended by striking “December 31, 2011” and inserting “December 31, 2013”. ###

(b)Effective Date **[**[26 U.S.C. 45A note](/us/usc/t26/s45A)**]** The amendment made by this section shall apply to taxable years beginning after December 31, 2011.

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26 USC 45A

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Sec. 304

EXTENSION OF INDIAN EMPLOYMENT TAX CREDIT

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