2003 U.S. Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter W - District of Columbia Enterprise Zone
Sec. 1400A - Tax-exempt economic development bonds

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 “,000,000” for “,000,000” and section 1394(b)(3)(B)(iii) shall be applied without regard to the employee residency requirement.

This section shall apply to bonds issued during the period beginning on January 1, 1998, and ending on December 31, 2003.

(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.)

2000—Subsec. (b). Pub. L. 106–554 substituted “2003” for “2002”.

1998—Subsec. (a). Pub. L. 105–206 inserted 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. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 6024 of Pub. L. 105–206, set out as a note under section 1 of this title.