Pub. L. 116-94, div. Q, tit. I, subtit. C, sec. 130 (as amended)
SPECIAL ALLOWANCE FOR SECOND GENERATION BIOFUEL PLANT PROPERTY.
SEC. 130. SPECIAL ALLOWANCE FOR SECOND GENERATION BIOFUEL PLANT PROPERTY.
(a) In General.—Section 168(l)(2)(D) is amended by striking “January 1, 2018” and inserting “January 1, 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, 2017.
- Cross-references to the US Code
- 26 U.S.C. 168 note