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

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§ 1400T.
Special rules for mortgage revenue bonds
(a) In generalIn 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—
by treating any such residence in the Rita GO Zone or the Wilma GO Zone as a targeted area residence,
by applying subsection (f)(3) thereof without regard to subparagraph (A) thereof, and
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.)


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