Sec. 162. EXTENSION AND MODIFICATION OF RAILROAD TRACK MAINTENANCE CREDIT

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## SEC. 162 EXTENSION AND MODIFICATION OF RAILROAD TRACK MAINTENANCE CREDIT ###

(a)Extension **[**[26 U.S.C. 45G](/us/usc/t26/s45G)**]** Section 45G(f) is amended by striking “January 1, 2015” and inserting “January 1, 2017”. ###

(b)Modification Section 45G(d) is amended by striking “January 1, 2005,” and inserting “January 1, 2015,”. ###

(c)Effective Dates **[**[26 U.S.C. 45G note](/us/usc/t26/s45G)**]** ####

(1)Extension The amendment made by subsection

(a)shall apply to expenditures paid or incurred in taxable years beginning after December 31, 2014. ####

(2)Modification The amendment made by subsection

(b)shall apply to expenditures paid or incurred in taxable years beginning after December 31, 2015.

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Sec. 162

EXTENSION AND MODIFICATION OF RAILROAD TRACK MAINTENANCE CREDIT

Cite26 USC 45G

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