Sec. 318. EXTENSION OF DEDUCTION ALLOWABLE WITH RESPECT TO INCOME ATTRIBUTABLE TO DOMESTIC PRODUCTION ACTIVITIES IN PUERTO RICO

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## SEC. 318 EXTENSION OF DEDUCTION ALLOWABLE WITH RESPECT TO INCOME ATTRIBUTABLE TO DOMESTIC PRODUCTION ACTIVITIES IN PUERTO RICO ###

(a)In General Subparagraph

(C)of section 199(d)(8) is amended— ####

(1)by striking “first 6 taxable years” and inserting “first 8 taxable years”, and ####

(2)by striking “January 1, 2012” and inserting “January 1, 2014”. ###

(b)Effective Date **[**[26 U.S.C. 199 note](/us/usc/t26/s199)**]** The amendments made by this section shall apply to taxable years beginning after December 31, 2011.

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U.S. Code

Repealed. Pub. L. 115–97, title I, § 13305(a), Dec. 22, 2017, 131 Stat. 2126]
§ 199

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Sec. 318

EXTENSION OF DEDUCTION ALLOWABLE WITH RESPECT TO INCOME ATTRIBUTABLE TO DOMESTIC PRODUCTION ACTIVITIES IN PUERTO RICO

U.S.C.§ 199

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