Sec. 141. EXTENSION OF NEW MARKETS TAX CREDIT

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## SEC. 141 EXTENSION OF NEW MARKETS TAX CREDIT ###

(a)In general **[**[26 U.S.C. 45D](/us/usc/t26/s45D)**]** Section 45D(f)(1)(G) is amended by striking “for 2010, 2011, 2012, 2013, and 2014” and inserting “for each of calendar years 2010 through 2019”. ###

(b)Carryover of Unused Limitation Section 45D(f)(3) is amended by striking “2019” and inserting “2024”. ###

(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, 2014.

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26 USC 45D

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Sec. 141

EXTENSION OF NEW MARKETS TAX CREDIT

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