Sec. 161. EXTENSION OF INDIAN EMPLOYMENT TAX CREDIT

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## SEC. 161 EXTENSION OF INDIAN EMPLOYMENT TAX CREDIT ###

(a)In general **[**[26 U.S.C. 45A](/us/usc/t26/s45A)**]** Section 45A(f) is amended by striking “December 31, 2014” and inserting “December 31, 2016”. ###

(b)Effective Date **[**[26 U.S.C. 45A note](/us/usc/t26/s45A)**]** The amendment made by this section shall apply to taxable years beginning after December 31, 2014.

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26 USC 45A

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Sec. 161

EXTENSION OF INDIAN EMPLOYMENT TAX CREDIT

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