Sec. 40414. EXTENSION OF SPECIAL RULE FOR SALES OR DISPOSITIONS TO IMPLEMENT FERC OR STATE ELECTRIC RESTRUCTURING POLICY FOR QUALIFIED ELECTRIC UTILITIES

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## SEC. 40414 EXTENSION OF SPECIAL RULE FOR SALES OR DISPOSITIONS TO IMPLEMENT FERC OR STATE ELECTRIC RESTRUCTURING POLICY FOR QUALIFIED ELECTRIC UTILITIES ###

(a)In General **[**[26 U.S.C. 451](/us/usc/t26/s451)**]** Section 451(k)(3), as amended by section 13221 of Public Law 115–97, is amended by striking “January 1, 2017” and inserting “January 1, 2018”. ###

(b)Effective Date **[**[26 U.S.C. 451 note](/us/usc/t26/s451)**]** The amendment made by this section shall apply to dispositions after December 31, 2016.

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U.S. Code

General rule for taxable year of inclusion
§ 451

public-private-law

To provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018.Dec
Public Law 115-97

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Sec. 40414

EXTENSION OF SPECIAL RULE FOR SALES OR DISPOSITIONS TO IMPLEMENT FERC OR STATE ELECTRIC RESTRUCTURING POLICY FOR QUALIFIED ELECTRIC UTILITIES

U.S.C.§ 451

Pub. L.Public Law 115-97

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