Code · STATUTE-COMPILATIONS · American Taxpayer Relief Act of 2012 · Sec. 328

Sec. 328. EXTENSION OF TAX-EXEMPT FINANCING FOR NEW YORK LIBERTY ZONE

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## SEC. 328 EXTENSION OF TAX-EXEMPT FINANCING FOR NEW YORK LIBERTY ZONE ###

(a)In General Subparagraph

(D)of section 1400L(d)(2) is amended by striking “January 1, 2012” and inserting “January 1, 2014”. ###

(b)Effective Date The amendment made by this section shall apply to bonds issued after December 31, 2011.