Sec. 40312. EXTENSION OF AMERICAN SAMOA ECONOMIC DEVELOPMENT CREDIT

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## SEC. 40312 EXTENSION OF AMERICAN SAMOA ECONOMIC DEVELOPMENT CREDIT ###

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

(1)in subsection (d)— #####

(A)by striking “January 1, 2017” each place it appears and inserting “January 1, 2018”, #####

(B)by striking “first 11 taxable years” in paragraph

(1)and inserting “first 12 taxable years”, and #####

(C)by striking “first 5 taxable years” in paragraph

(2)and inserting “first 6 taxable years”, and ####

(2)in subsection (e), by adding at the end the following: “References in this subsection to section 199 of the Internal Revenue Code of 1986 shall be treated as references to such section as in effect before its repeal.”. ###

(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, 2016. ## Subtitle C Incentives for Energy Production and Conservation

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26 USC 30A

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Sec. 40312

EXTENSION OF AMERICAN SAMOA ECONOMIC DEVELOPMENT CREDIT

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