Pub. L. 112-240, tit. III, sec. 316 (as amended)
EXTENSION OF ELECTION TO EXPENSE MINE SAFETY EQUIPMENT.
SEC. 316. EXTENSION OF ELECTION TO EXPENSE MINE SAFETY EQUIPMENT.
(a) In General.—Subsection (g) of section 179E is amended by striking “December 31, 2011” and inserting “December 31, 2013”.
(b) [26 U.S.C. 179E note] Effective Date.—The amendment made by this section shall apply to property placed in service after December 31, 2011.
- Cross-references to the US Code
- 26 U.S.C. 179E note