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Code · BILL · 113th Congress · H.R. 1 (Introduced in House) — To amend the Internal Revenue Code of 1986 to provide for comprehensive tax reform. · Sec. 3105

Sec. 3105. Repeal of amortization of pollution control facilities

98 words·~1 min read·/bill/113/hr/1/ih/section-3105

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Part VI of subchapter B of chapter 1 is amended by striking section 169 (and by striking the item relating to such section in the table of sections for such part). Section 642(f) is amended by striking the deductions for amortization provided by sections 169 and 197 and inserting the deduction for amortization provided by section 197 . Section 1250(b)(3) is amended by inserting (as in effect before its repeal by the after Tax Reform Act of 2014 ) 169 . The amendments made by this section shall apply to facilities placed in service after December 31, 2014.
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