Code · STATUTE-COMPILATIONS · Bipartisan Budget Act of 2018 · Sec. 40301

Sec. 40301. EXTENSION OF INDIAN EMPLOYMENT TAX CREDIT

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## SEC. 40301 EXTENSION OF INDIAN EMPLOYMENT TAX CREDIT ###

(a)In General Section 45A(f) is amended by striking “December 31, 2016” and inserting “December 31, 2017”. ###

(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, 2016.

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26 USC 45A

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Sec. 40301

EXTENSION OF INDIAN EMPLOYMENT TAX CREDIT

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