Sec. 173. EXTENSION OF AMERICAN SAMOA ECONOMIC DEVELOPMENT CREDIT

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## SEC. 173 EXTENSION OF AMERICAN SAMOA ECONOMIC DEVELOPMENT CREDIT ###

(a)In general **[**[26 U.S.C. 30A note](/us/usc/t26/s30A)**]** Section 119(d) of division A of the Tax Relief and Health Care Act of 2006 is amended— ####

(1)by striking “January 1, 2015” each place it appears and inserting “January 1, 2017”, ####

(2)by striking “first 9 taxable years” in paragraph

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

(3)by striking “first 3 taxable years” in paragraph

(2)and inserting “first 5 taxable years”. ###

(b)Effective Date **[**[26 U.S.C. 30A note](/us/usc/t26/s30A)**]** The amendments made by this section shall apply to taxable years beginning after December 31, 2014.

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26 USC 30A

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Sec. 173

EXTENSION OF AMERICAN SAMOA ECONOMIC DEVELOPMENT CREDIT

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