Outside Section 14

Delay FAS 109 Deduction

SECTION 14.   Subsection (2) of section 95 of chapter 173 of the acts of 2008 is hereby amended by striking out the figure "2015", inserted by section 142 of chapter 38 of the acts of 2013, and inserting in place thereof the following figure:- 2016.
 
 

Summary:
This section delays the FAS 109 deduction from the corporate excise for an additional year.