US Codex
Bill
Notes

To amend the Internal Revenue Code of 1986 to permanently extend the depreciation rules for property used predominantly within an Indian reservation.

S. 1834 · 113th Congress · Dec 17, 2013 · Lineage

A BILL

1. Permanent extension of depreciation rules for property on Indian reservations

(a)
In general— Subsection (j) of section 168 of the Internal Revenue Code of 1986 is amended by striking paragraph (8).
(b)
Effective date— The amendment made by this section shall apply to property placed in service after December 31, 2013.