Sec. 131. EXTENSION OF MINIMUM LOW-INCOME HOUSING TAX CREDIT RATE FOR NON-FEDERALLY SUBSIDIZED BUILDINGS

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## SEC. 131 EXTENSION OF MINIMUM LOW-INCOME HOUSING TAX CREDIT RATE FOR NON-FEDERALLY SUBSIDIZED BUILDINGS ###

(a)In general **[**[26 U.S.C. 42](/us/usc/t26/s42)**]** Section 42(b)(2) is amended by striking “with respect to housing credit dollar amount allocations made before January 1, 2015”. ###

(b)Clerical Amendment The heading for section 42(b)(2) is amended by striking “Temporary minimum” and inserting “Minimum”. ###

(c)Effective Dates **[**[26 U.S.C. 42 note](/us/usc/t26/s42)**]** The amendments made by this section shall take effect on January 1, 2015.

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U.S. Code

Low-income housing credit
§ 42

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Sec. 131

EXTENSION OF MINIMUM LOW-INCOME HOUSING TAX CREDIT RATE FOR NON-FEDERALLY SUBSIDIZED BUILDINGS

U.S.C.§ 42

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