26 USC § 1400A - Tax-exempt economic development bonds | Title 26 - Internal Revenue Code | U.S. Code

USCPrelim is a preliminary release and may be subject to further revision before it is released again as a final version.

Current through Pub. L. 113-99. (See Public Laws for the current Congress.)

(a) In general

In the case of the District of Columbia Enterprise Zone, subparagraph (A) of section 1394 (c)(1) (relating to limitation on amount of bonds) shall be applied by substituting “$15,000,000” for “$3,000,000” and section 1394 (b)(3)(B)(iii) shall be applied without regard to the employee residency requirement.

(b) Period of applicability

This section shall apply to bonds issued during the period beginning on January 1, 1998, and ending on December 31, 2011.

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(a) In general

In the case of the District of Columbia Enterprise Zone, subparagraph (A) of section 1394 (c)(1) (relating to limitation on amount of bonds) shall be applied by substituting “$15,000,000” for “$3,000,000” and section 1394 (b)(3)(B)(iii) shall be applied without regard to the employee residency requirement.

(b) Period of applicability

This section shall apply to bonds issued during the period beginning on January 1, 1998, and ending on December 31, 2011.

Source

(Added Pub. L. 105–34, title VII, § 701(a),Aug. 5, 1997, 111 Stat. 864; amended Pub. L. 105–206, title VI, § 6008(b),July 22, 1998, 112 Stat. 811; Pub. L. 106–554, § 1(a)(7) [title I, § 164(a)(2)], Dec. 21, 2000, 114 Stat. 2763, 2763A–625; Pub. L. 108–311, title III, § 310(b),Oct. 4, 2004, 118 Stat. 1180; Pub. L. 109–432, div. A, title I, § 110(b)(1),Dec. 20, 2006, 120 Stat. 2939; Pub. L. 110–343, div. C, title III, § 322(b)(1),Oct. 3, 2008, 122 Stat. 3873; Pub. L. 111–312, title VII, § 754(b),Dec. 17, 2010, 124 Stat. 3321.)

Amendments

2010—Subsec. (b). Pub. L. 111–312substituted “2011” for “2009”.

2008—Subsec. (b). Pub. L. 110–343substituted “2009” for “2007”.

2006—Subsec. (b). Pub. L. 109–432substituted “2007” for “2005”.

2004—Subsec. (b). Pub. L. 108–311substituted “2005” for “2003”.

2000—Subsec. (b). Pub. L. 106–554substituted “2003” for “2002”.

1998—Subsec. (a). Pub. L. 105–206inserted before the period at end “and section 1394 (b)(3)(B)(iii) shall be applied without regard to the employee residency requirement”.

Effective Date of 2010 Amendment

Amendment by Pub. L. 111–312applicable to bonds issued after Dec. 31, 2009, see section 754(e)(2) ofPub. L. 111–312, set out as a note under section 1400 of this title.

Effective Date of 2008 Amendment

Pub. L. 110–343, div. C, title III, § 322(b)(2),Oct. 3, 2008, 122 Stat. 3874, provided that: “The amendment made by this subsection [amending this section] shall apply to bonds issued after December 31, 2007.”

Effective Date of 2006 Amendment

Pub. L. 109–432, div. A, title I, § 110(b)(2),Dec. 20, 2006, 120 Stat. 2939, provided that: “The amendment made by this subsection [amending this section] shall apply to bonds issued after December 31, 2005.”

Effective Date of 2004 Amendment

Amendment by Pub. L. 108–311applicable to obligations issued after Oct. 4, 2004, see section 310(e)(2) ofPub. L. 108–311, set out as a note under section 1400 of this title.

Effective Date of 1998 Amendment

Amendment by Pub. L. 105–206effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 6024 ofPub. L. 105–206, set out as a note under section 1 of this title.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, May 21, 2013

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26 USC	Description of Change	Session Year	Public Law	Statutes at Large

26 USC § 1400A - Tax-exempt economic development bonds

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