Pub. L. 116-94, div. Q, tit. I, subtit. B, sec. 116 (as amended)
ACCELERATED DEPRECIATION FOR BUSINESS PROPERTY ON INDIAN RESERVATIONS.
SEC. 116. ACCELERATED DEPRECIATION FOR BUSINESS PROPERTY ON INDIAN RESERVATIONS.
(a) In General.—Section 168(j)(9) is amended by striking “December 31, 2017” and inserting “December 31, 2020”.
(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, 2017.
- Cross-references to the US Code
- 26 U.S.C. 168 note