Pub. L. 114-113, div. Q, tit. I, subtit. C, pt. 2, sec. 168 (as amended)
EXTENSION OF ELECTION TO EXPENSE MINE SAFETY EQUIPMENT.
SEC. 168. EXTENSION OF ELECTION TO EXPENSE MINE SAFETY EQUIPMENT.
(a) [26 U.S.C. 179E] In general.—Section 179E(g) is amended by striking “December 31, 2014” and inserting “December 31, 2016”.
(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, 2014.
- Cross-references to the US Code
- 26 U.S.C. 179E26 U.S.C. 179E note