TECHNICAL AMENDMENTS REGARDING QUALIFIED IMPROVEMENT PROPERTY.

SEC. 2307. TECHNICAL AMENDMENTS REGARDING QUALIFIED IMPROVEMENT PROPERTY. (a) [26 U.S.C. 168] In General.—Section 168 of the Internal Revenue Code of 1986is amended— (1) in subsection (e)— (A) in paragraph (3)(E), by striking “and” at the end of clause (v), by striking the period at the end of clause (vi) and inserting “, and”, and by adding at the end the following new clause: “(vii) any qualified improvement property.” , and (B) in paragraph (6)(A), by inserting “made by the taxpayer” after “any improvement”, and (2) in the table contained in subsection (g)(3)(B)— (A) by striking the item relating to subparagraph (D)(v), and (B) by inserting after the item relating to subparagraph (E)(vi) the following new item: “(E)(vii) 20” . (b) [26 U.S.C. 168 note] Effective Date.—The amendments made by this section shall take effect as if included in section 13204 of Public Law 115-97.