Pub. L. 103-66, tit. XIII, ch. 1, subch. A, pt. II, subpt. D, sec. 13116

INCREASE IN EXPENSE TREATMENT FOR SMALL BUSINESSES.

EnactedYear: 1993Length: 48 wordsOfficial source
SEC. 13116. INCREASE IN EXPENSE TREATMENT FOR SMALL BUSINESSES. (a) General Rule.— Paragraph (1) of section 179(b) (relating to dollar limitation) is amended by striking “$10,000” and inserting “$17,500”. (b) Effective Date.— The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 1992.
Pub. L. 103-66, tit. XIII, ch. 1, subch. A, pt. II, subpt. D, sec. 13116: INCREASE IN EXPENSE TREATMENT FOR SMALL BUSINESSES. | Justis AI