Extension of period for mortgage credit certificate to be in effect

(a) In general Section 25(e)(3)(B) is amended by striking second and inserting fourth. (b) Effective date The amendments made by this section shall apply to mortgage credit certificates with respect to which the limitation under section 25(d)(2)(A) of the Internal Revenue Code of 1986 is determined by reference to nonissued bond amounts (a defined in section 25(d)(2)(B) of such Code) relating to calendar years after December 31, 2025.