Code · STATUTE-COMPILATIONS · American Taxpayer Relief Act of 2012 · Sec. 306

Sec. 306. EXTENSION OF RAILROAD TRACK MAINTENANCE CREDIT

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## SEC. 306 EXTENSION OF RAILROAD TRACK MAINTENANCE CREDIT ###

(a)In General Subsection

(f)of section 45G is amended by striking “January 1, 2012” and inserting “January 1, 2014”. ###

(b)Effective Date **[**[26 U.S.C. 45G note](/us/usc/t26/s45G)**]** The amendment made by this section shall apply to expenditures paid or incurred in taxable years beginning after December 31, 2011.

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26 USC 45G

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Sec. 306

EXTENSION OF RAILROAD TRACK MAINTENANCE CREDIT

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