SEC. 128. EXTENSION OF ELECTION TO EXPENSE MINE SAFETY EQUIPMENT.(a) In General.—Subsection (g) of section 179E 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.
Pub. L. 113-295, div. A, tit. I, subtit. B, sec. 128: EXTENSION OF ELECTION TO EXPENSE MINE SAFETY EQUIPMENT. | Justis AI