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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. 3121

Sec. 3121. Repeal of expensing of qualified disaster expenses

48 words·~1 min read·/bill/113/hr/1/ih/section-3121

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Part VI of subchapter B of chapter 1 is amended by striking section 198A (and by striking the item relating to such section in the table of sections for such part). The amendments made by this section shall apply to amounts paid or incurred after December 31, 2014.
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