|Code Section||Effective Date||Name of Act||Name of Provision|
|1400N(c)(5)||12/31/2011||The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010||Low-income housing credit rules for buildings in Gulf Opportunity Zones|
Low-income housing credit rules for buildings in Gulf Opportunity Zones
Explanation of Provision
The provision extends the placed-in-service deadline (for one year) to December 31, 2011.