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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. 3114

Sec. 3114. Repeal of election to expense advanced mine safety equipment

82 words·~1 min read·/bill/113/hr/1/ih/section-3114

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Part VI of subchapter B of chapter 1 is amended by striking section 179E (and by striking the item relating to such section in the table of sections for such part). Section 312(k)(3), as amended by the preceding provisions of this Act, is amended— by striking , or 179E, as the case may be , and by striking , or 179E each place it appears. The amendments made by this section shall apply to property placed in service after December 31, 2013.
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