26 U.S. Code § 1400T - Special rules for mortgage revenue bonds

prev | next
(a) In general
In the case of financing provided with respect to owner-occupied residences in the GO Zone, the Rita GO Zone, or the Wilma GO Zone, section 143 shall be applied—
(1) by treating any such residence in the Rita GO Zone or the Wilma GO Zone as a targeted area residence,
(2) by applying subsection (f)(3) thereof without regard to subparagraph (A) thereof, and
(3) by substituting “$150,000” for “$15,000” in subsection (k)(4) thereof.
(b) Application
Subsection (a) shall not apply to financing provided after December 31, 2010.


(Added Pub. L. 109–135, title II, § 201(a),Dec. 21, 2005, 119 Stat. 2607.)

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, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


LII has no control over and does not endorse any external Internet site that contains links to or references LII.