2016 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes
Chapter 1 - Normal Taxes and Surtaxes
Subchapter W - District of Columbia Enterprise Zone
Sec. 1400A - Tax-exempt economic development bonds

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Citation 26 U.S.C. § 1400A (2016)
Section Name §1400A. Tax-exempt economic development bonds
Section Text (a) 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.

(b) Period of applicability

This section shall apply to bonds issued during the period beginning on January 1, 1998, and ending on December 31, 2011.

Source Credit

(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.)

Editorial Notes AMENDMENTS

2010—Subsec. (b). Pub. L. 111–312 substituted "2011" for "2009".

2008—Subsec. (b). Pub. L. 110–343 substituted "2009" for "2007".

2006—Subsec. (b). Pub. L. 109–432 substituted "2007" for "2005".

2004—Subsec. (b). Pub. L. 108–311 substituted "2005" for "2003".

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".

EFFECTIVE DATE OF 2010 AMENDMENT

Amendment by Pub. L. 111–312 applicable to bonds issued after Dec. 31, 2009, see section 754(e)(2) of Pub. L. 111–312, set out as a note under section 1400 of this title.

EFFECTIVE DATE OF 2008 AMENDMENT

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."

EFFECTIVE DATE OF 2006 AMENDMENT

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."

EFFECTIVE DATE OF 2004 AMENDMENT

Amendment by Pub. L. 108–311 applicable to obligations issued after Oct. 4, 2004, see section 310(e)(2) of Pub. L. 108–311, set out as a note under section 1400 of this title.

EFFECTIVE DATE OF 1998 AMENDMENT

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.

Publication Title United States Code, 2012 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE
Category Bills and Statutes
Collection United States Code
SuDoc Class Number Y 1.2/5:
Contained Within Title 26 - INTERNAL REVENUE CODE
Subtitle A - Income Taxes
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter W - District of Columbia Enterprise Zone
Sec. 1400A - Tax-exempt economic development bonds
Contains section 1400A
Date 2016
Laws In Effect As Of Date January 6, 2017
Positive Law No
Disposition standard
Statutes at Large References 111 Stat. 864
112 Stat. 811
114 Stat. 2763
118 Stat. 1180
120 Stat. 2939
122 Stat. 3873, 3874
124 Stat. 3321
Public Law References Public Law 105-34, Public Law 105-206, Public Law 106-554, Public Law 108-311, Public Law 109-432, Public Law 110-343, Public Law 111-312
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