Pub. L. 116-260, div. EE, tit. I, subtit. C, sec. 138

ACCELERATED DEPRECIATION FOR BUSINESS PROPERTY ON INDIAN RESERVATIONS.

EnactedYear: 2020Length: 43 wordsOfficial source
SEC. 138. ACCELERATED DEPRECIATION FOR BUSINESS PROPERTY ON INDIAN RESERVATIONS.(a) In General.—Section 168(j)(9) is amended by striking “December 31, 2020” and inserting “December 31, 2021”.(b) Effective Date.—The amendment made by this section shall apply to property placed in service after December 31, 2020.
Pub. L. 116-260, div. EE, tit. I, subtit. C, sec. 138: ACCELERATED DEPRECIATION FOR BUSINESS PROPERTY ON INDIAN RESERVATIONS. | Justis AI