Sec. 164. EXTENSION OF QUALIFIED ZONE ACADEMY BONDS

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## SEC. 164 EXTENSION OF QUALIFIED ZONE ACADEMY BONDS ###

(a)Extension **[**[26 U.S.C. 45E](/us/usc/t26/s45E)**]** Section 54E(c)(1) is amended by striking “and 2014” and inserting “2014, 2015, and 2016”. ###

(b)Effective Date **[**[26 U.S.C. 54E note](/us/usc/t26/s54E)**]** The amendment made by this section shall apply to obligations issued after December 31, 2014.

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26 USC 45E
26 USC 54E

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Sec. 164

EXTENSION OF QUALIFIED ZONE ACADEMY BONDS

Cite26 USC 45E

Cite26 USC 54E

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