Pub. L. 114-113, div. Q, tit. I, subtit. C, pt. 3, sec. 189 (as amended)
EXTENSION OF SPECIAL ALLOWANCE FOR SECOND GENERATION BIOFUEL PLANT PROPERTY.
SEC. 189. EXTENSION OF SPECIAL ALLOWANCE FOR SECOND GENERATION BIOFUEL PLANT PROPERTY.
(a) [26 U.S.C. 168] In general.—Section 168(l)(2)(D) is amended by striking “January 1, 2015” and inserting “January 1, 2017”.
(b) [26 U.S.C. 168 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. 16826 U.S.C. 168 note