26 U.S.C. § 1400T – Special rules for mortgage revenue bonds | Midpage
§ 1400T
26 U.S.C. § 1400T
Special rules for mortgage revenue bonds
(Added Pub. L. 109–135, title II, § 201(a), Dec. 21, 2005, 119 Stat. 2607.)
(a) In general In the case of financing provided with respect to owner-occupied residences in the GO Zone, the Rita GO Zone, or the Wilma GO Zone, section 143 shall be applied—
(1) by treating any such residence in the Rita GO Zone or the Wilma GO Zone as a targeted area residence,
(2) by applying subsection (f)(3) thereof without regard to subparagraph (A) thereof, and
(3) by substituting “$150,000” for “$15,000” in subsection (k)(4) thereof.
(b) Application Subsection (a) shall not apply to financing provided after .