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0:L4YOL4Y008 C04.xanl 110 1 SEC. 303. EXTENSION OF EXCLUSION OF INCOME FROM 2 DISCHARGE OF QUALIFIED PRINCIPAL RESI- 3 DENCE INDEBTEDNESS. 4 (a) EXTENSION. Subparag?'aph (E) of' section 5 108(a)(1) of' the Internal Revenue Code of' 1986 is amend- 6 ed by striking "January 1, 2010" and inserting "January 7 1, 2013". 8 (b) EFFECTIVE DATE. The amendment made by 9 this subsection shall apply to discharges of' indebtedness 10 occurring on or after ganua?7? 1, 2010.
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