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Editor's Note

2006 Act No. 285, Section 2, provides as follows:

"Chapter 34 of Title 6 of the 1976 Code, as added by the provisions of Section 1 of this act, is repealed on July 1, 2016."

2006 Act No. 285, Section 3.(A), provides as follows:

"Chapter 34 of Title 6 of the 1976 Code takes effect July 1, 2006, and applies for rehabilitation expenses incurred, without regard to the date these expenses were incurred, for eligible sites placed in service on or after July 1, 2006."