Sec. 3109. Repeal of deductions for soil and water conservation expenditures and endangered species recovery expenditures
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Part VI of subchapter B of chapter 1 is amended by striking section 175 (and by striking the item relating to such section in the table of sections for such part). Paragraphs (1)(A) and
(2)of section 1252(a) are each amended by striking relating to soil and water conservation expenditures and inserting as in effect before its repeal by the . Tax Reform Act of 2014 The amendments made by this section shall apply to amounts paid or incurred after December 31, 2014. In the case of any amount paid or incurred before December 31, 2014, and treated as paid or incurred in any succeeding taxable year by reason of section 175(f) of the Internal Revenue Code of 1986 (as in effect on the day before the date of the enactment of this Act), paragraph
(1)shall not apply.