qualified military base realignment and closure fringe
Defined in 1 place of the United States Code.
The term “qualified military base realignment and closure fringe” means 1 or more payments under the authority of section 1013 of the Demonstration Cities and Metropolitan Development Act of 1966 (42 U.S.C. 3374) (as in effect on the date of the enactment of the American Recovery and Reinvestment Tax Act of 2009).
Source
- 2009–present26 U.S.C. § 132Internal Revenue Code · Certain fringe benefits · for purposes of this section
The term “qualified military base realignment and closure fringe” means 1 or more payments under the authority of section 1013 of the Demonstration Cities and Metropolitan Development Act of 1966 (42 U.S.C. 3374) (as in effect on the date of the enactment of this subsection) to offset the adverse effects on housing values as a result of a military base realignment or closure.
Source
- 2003–200926 U.S.C. § 132Internal Revenue Code · Certain fringe benefits · for purposes of this section