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Referenced Laws
26 U.S.C. 30A
Section 1
1. American Samoa economic development tax credit made permanent Section 119(d) of division A of the Tax Relief and Health Care Act of 2006 (26 U.S.C. 30A note) is amended— in paragraph (1)— by striking first 16, and by striking and before January 1, 2022, and in paragraph (2)— by striking first 10, and by striking and before January 1, 2022. The amendments made by this section shall apply to taxable years beginning after December 31, 2021.