Pub. L. 109-432, div. A, tit. I, sec. 112
ACCELERATED DEPRECIATION FOR BUSINESS PROPERTY ON INDIAN RESERVATIONS.
SEC. 112. ACCELERATED DEPRECIATION FOR BUSINESS PROPERTY ON INDIAN RESERVATIONS.(a) In General.—Section 168(j)(8) is amended by striking “2005” and inserting “2007”.(b) Effective Date.—The amendment made by this section shall apply to property placed in service after December 31, 2005.