Sec. 70101. Extension and enhancement of reduced rates
SEC. 70101. Extension and enhancement of reduced rates. (a) In general.—Section 1(j) is amended— (1) in paragraph (1), by striking “, and before January 1, 2026”, and (2) by striking “2018 through 2025” in the heading and inserting “beginning after 2017”. (b) Inflation adjustment.—Section 1(j)(3)(B)