Sec. 305. EXTENSION OF NEW MARKETS TAX CREDIT

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## SEC. 305 EXTENSION OF NEW MARKETS TAX CREDIT ###

(a)In General Subparagraph

(G)of section 45D(f)(1) is amended by striking “2010 and 2011” and inserting “2010, 2011, 2012, and 2013”. ###

(b)Carryover of Unused Limitation Paragraph

(3)of section 45D(f) is amended by striking “2016” and inserting “2018”. ###

(c)Effective Date **[**[26 U.S.C. 45D note](/us/usc/t26/s45D)**]** The amendments made by this section shall apply to calendar years beginning after December 31, 2011.

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26 USC 45D

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Sec. 305

EXTENSION OF NEW MARKETS TAX CREDIT

Cite26 USC 45D

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