Sec. 40303. EXTENSION OF MINE RESCUE TEAM TRAINING CREDIT

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## SEC. 40303 EXTENSION OF MINE RESCUE TEAM TRAINING CREDIT ###

(a)In General **[**[26 U.S.C. 45N](/us/usc/t26/s45N)**]** Section 45N(e) is amended by striking “December 31, 2016” and inserting “December 31, 2017”. ###

(b)Effective Date **[**[26 U.S.C. 45N note](/us/usc/t26/s45N)**]** The amendment made by this section shall apply to taxable years beginning after December 31, 2016.

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26 USC 45N

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Sec. 40303

EXTENSION OF MINE RESCUE TEAM TRAINING CREDIT

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