Source: https://www.law.cornell.edu/uscode/text/26/1400A?qt-us_code_tabs=0
Timestamp: 2015-12-02 02:30:10
Document Index: 763688183

Matched Legal Cases: ['§ 1400', '§ 1400', '§ 1400', '§ 701', '§ 6008', '§ 1', '§ 164', '§ 310', '§ 110', '§ 322', '§ 754', '§ 322', '§ 110']

26 U.S. Code § 1400A - Tax-exempt economic development bonds | US Law | LII / Legal Information Institute
U.S. Code › Title 26 › Subtitle A › Chapter 1 › Subchapter W › § 1400A 26 U.S. Code § 1400A - Tax-exempt economic development bonds
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.
Period of applicability This section shall apply to bonds issued during the period beginning on January 1, 1998, and ending on December 31, 2011.
(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.)
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”.
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.
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.”
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.”
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.