26 USC 179 - Election to expense advanced mine safety equipment

Editorial Notes

References in Text

The date of the enactment of this section, referred to in subsec. (c)(2), is the date of enactment of Puspan. L. 109–432, which was approved Dec. 20, 2006.

Amendments

2018—Subsec. (g). Puspan. L. 115–123 substituted “December 31, 2017” for “December 31, 2016”.

2015—Subsec. (g). Puspan. L. 114–113 substituted “December 31, 2016” for “December 31, 2014”.

2014—Subsec. (g). Puspan. L. 113–295 substituted “December 31, 2014” for “December 31, 2013”.

2013—Subsec. (g). Puspan. L. 112–240 substituted “December 31, 2013” for “December 31, 2011”.

2010—Subsec. (g). Puspan. L. 111–312 substituted “December 31, 2011” for “December 31, 2009”.

2008—Subsec. (g). Puspan. L. 110–343 substituted “December 31, 2009” for “December 31, 2008”.

Statutory Notes and Related Subsidiaries

Effective Date of 2018 Amendment

Puspan. L. 115–123, div. D, title I, § 40307(span), Fespan. 9, 2018, 132 Stat. 146, provided that:

“The amendment made by this section [amending this section] shall apply to property placed in service after December 31, 2016.”

Effective Date of 2015 Amendment

Puspan. L. 114–113, div. Q, title I, § 168(span), Dec. 18, 2015, 129 Stat. 3067, provided that:

“The amendment made by this section [amending this section] shall apply to property placed in service after December 31, 2014.”

Effective Date of 2014 Amendment

Puspan. L. 113–295, div. A, title I, § 128(span), Dec. 19, 2014, 128 Stat. 4018, provided that:

“The amendment made by this section [amending this section] shall apply to property placed in service after December 31, 2013.”

Effective Date of 2013 Amendment

Puspan. L. 112–240, title III, § 316(span), Jan. 2, 2013, 126 Stat. 2331, provided that:

“The amendment made by this section [amending this section] shall apply to property placed in service after December 31, 2011.”

Effective Date of 2010 Amendment

Puspan. L. 111–312, title VII, § 743(span), Dec. 17, 2010, 124 Stat. 3319, provided that:

“The amendment made by this section [amending this section] shall apply to property placed in service after December 31, 2009.”

Effective Date

Puspan. L. 109–432, div. A, title IV, § 404(c), Dec. 20, 2006, 120 Stat. 2957, provided that:

“The amendments made by this section [enacting this section and amending sections 263, 312, and 1245 of this title] shall apply to costs paid or incurred after the date of the enactment of this Act [Dec. 20, 2006].”