Sec. 170. EXTENSION OF DEDUCTION ALLOWABLE WITH RESPECT TO INCOME ATTRIBUTABLE TO DOMESTIC PRODUCTION ACTIVITIES IN PUERTO RICO

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## SEC. 170 EXTENSION OF DEDUCTION ALLOWABLE WITH RESPECT TO INCOME ATTRIBUTABLE TO DOMESTIC PRODUCTION ACTIVITIES IN PUERTO RICO ###

(a)In general **[**[26 U.S.C. 199](/us/usc/t26/s199)**]** Section 199(d)(8)(C) is amended— ####

(1)by striking “first 9 taxable years” and inserting “first 11 taxable years”, and ####

(2)by striking “January 1, 2015” and inserting “January 1, 2017”. ###

(b)Effective Date **[**[26 U.S.C. 199 note](/us/usc/t26/s199)**]** The amendments made by this section shall apply to taxable years beginning after December 31, 2014.

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U.S. Code

Repealed. Pub. L. 115–97, title I, § 13305(a), Dec. 22, 2017, 131 Stat. 2126]
§ 199

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Sec. 170

EXTENSION OF DEDUCTION ALLOWABLE WITH RESPECT TO INCOME ATTRIBUTABLE TO DOMESTIC PRODUCTION ACTIVITIES IN PUERTO RICO

U.S.C.§ 199

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