[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[S. 30 Introduced in Senate (IS)]

112th CONGRESS
  1st Session
                                 S. 30

  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 SENATE OF THE UNITED STATES

             January 25 (legislative day, January 5), 2011

  Ms. Landrieu (for herself, Mr. Vitter, Mr. Cochran, Mr. Shelby, Mr. 
 Baucus, and Mr. Wicker) introduced the following bill; which was read 
             twice and referred to the Committee on Finance

_______________________________________________________________________

                                 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.

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