Pub. L. 109-222, tit. I, sec. 101
INCREASED EXPENSING FOR SMALL BUSINESS.
SEC. 101. INCREASED EXPENSING FOR SMALL BUSINESS. Subsections (b)(1), (b)(2), (b)(5), (c)(2), and (d)(1)(A)(ii) of section 179 (relating to election to expense certain depreciable business assets) are each amended by striking “2008” and inserting “2010”.