SEC. 123. EXTENSION OF 7-YEAR RECOVERY PERIOD FOR MOTORSPORTS ENTERTAINMENT COMPLEXES.(a) In General.—Subparagraph (D) of section 168(i)(15) is amended by striking “December 31, 2013” and inserting “December 31, 2014”.(b) Effective Date.—The amendment made by this section shall apply to property placed in service after December 31, 2013.128 STAT. 4016
Pub. L. 113-295, div. A, tit. I, subtit. B, sec. 123: EXTENSION OF 7-YEAR RECOVERY PERIOD FOR MOTORSPORTS ENTERTAINMENT COMPLEXES. | Justis AI