[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 559 Introduced in House (IH)]

112th CONGRESS
  1st Session
                                H. R. 559

  To amend the Internal Revenue Code of 1986 to provide an additional 
year for the extension of the placed in service date for the low-income 
            housing credit rules applicable to the GO Zone.


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                    IN THE HOUSE OF REPRESENTATIVES

                            February 8, 2011

 Mr. Richmond (for himself and Mr. Boustany) introduced the following 
      bill; which was referred to the Committee on Ways and Means

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                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to provide an additional 
year for the extension of the placed in service date for the low-income 
            housing credit rules applicable to the GO Zone.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXTENSION OF THE PLACED IN SERVICE DATE FOR LOW-INCOME 
              HOUSING CREDIT RULES FOR BUILDINGS IN GO ZONES.

    Paragraph (5) of section 1400N(c) of the Internal Revenue Code of 
1986 is amended by striking ``January 1, 2012'' and inserting ``January 
1, 2013''.
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