REMOVAL OF CELLULAR TELEPHONES AND SIMILAR TELECOMMUNICATIONS EQUIPMENT FROM LISTED PROPERTY.

SEC. 2043. REMOVAL OF CELLULAR TELEPHONES AND SIMILAR TELECOMMUNICATIONS EQUIPMENT FROM LISTED PROPERTY.(a) In General.—Subparagraph (A) of section 280F(d)(4) of the Internal Revenue Code of 1986 (defining listed property) is amended by adding “ ‘and’ ” at the end of clause (iv), by striking clause (v), and by redesignating clause (vi) as clause (v).(b) Effective Date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2009.124 STAT. 2561