Code Section 45A

Code Section	Effective Date	Name of Act	Name of Provision	10yr Revenue Estimate ($millions)
45A	12/31/2011	The American Taxpayer Relief Act of 2012	Indian employment tax credit	-119
45A	12/31/2009	The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010	Indian employment tax credit	-102

Indian employment tax credit

The provision extends for two years the present-law employment credit provision (through taxable years beginning on or before December 31, 2013).

The provision extends for two years the present-law employment credit provision (through taxable years beginning on or before December 31, 2011).