Pub. L. 111-312, tit. VII, subtit. D, subpt. B, sec. 765

BONUS DEPRECIATION DEDUCTION APPLICABLE TO THE GO ZONE.

EnactedYear: 2010Length: 73 wordsOfficial source

SEC. 765. BONUS DEPRECIATION DEDUCTION APPLICABLE TO THE GO ZONE.(a) In General.—Paragraph (6) of section 1400N(d) is amended—(1) by striking “December 31, 2010” both places it appears in subparagraph (B) and inserting “December 31, 2011”, and(2) by striking “January 1, 2010” in the heading and the text of subparagraph (D) and inserting “January 1, 2012”.(b) Effective Date.—The amendment made by this section shall apply to property placed in service after December 31, 2009.