Pub. L. 116-260, div. EE, tit. I, subtit. C, sec. 138 (as amended)

ACCELERATED DEPRECIATION FOR BUSINESS PROPERTY ON INDIAN RESERVATIONS.

Year: 2026Length: 52 wordsOfficial source
SEC. 138. ACCELERATED DEPRECIATION FOR BUSINESS PROPERTY ON INDIAN RESERVATIONS. (a) [26 U.S.C. 168] In General.—Section 168(j)(9) is amended by striking “December 31, 2020” and inserting “December 31, 2021”. (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, 2020.
Cross-references to the US Code
26 U.S.C. 16826 U.S.C. 168 note
Pub. L. 116-260, div. EE, tit. I, subtit. C, sec. 138 (as amended): ACCELERATED DEPRECIATION FOR BUSINESS PROPERTY ON INDIAN RESERVATIONS. | Justis AI