Code Section 45N

Code Section	Effective Date	Name of Act	Name of Provision	10yr Revenue Estimate ($millions)
45N	12/31/2011	The American Taxpayer Relief Act of 2012	Mine rescue team training credit	-5
45N	12/31/2009	The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010	Mine rescue team training credit	-5

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Mine rescue team training credit

Explanation of Provision

The provision extends the credit for two years through taxable years beginning on or before December 31, 2013.

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Mine rescue team training credit

Explanation of Provision

The provision extends the credit for two years through taxable years beginning on or before December 31, 2011.

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