SEC. 321. ENHANCED DEDUCTION FOR QUALIFIED COMPUTER CONTRIBUTIONS.(a) In General.—Subparagraph (G) of section 170(e)(6) is amended by striking “December 31, 2007” and inserting “December 31, 2009”.(b) Effective Date.—The amendment made by this section shall apply to contributions made during taxable years beginning after December 31, 2007.
Pub. L. 110-343, div. C, tit. III, sec. 321: ENHANCED DEDUCTION FOR QUALIFIED COMPUTER CONTRIBUTIONS. | Justis AI