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Code · BILL · 113th Congress · H.R. 243 (Introduced in House) — To adopt the seven immediate reforms recommended by the National Commission on Fiscal Responsibility and Reform to re... · Sec. 227

Sec. 227. Repeal of 2-year amortization of geological and geophysical expenditures

50 words·~1 min read·/bill/113/hr/243/ih/section-227·

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Paragraphs
(1)and
(4)of section 167(h) are each amended by striking 24-month and inserting 7-year . Subsection
(h)of section 167 is amended by striking paragraph (5). The amendments made by this section shall apply to property placed in service after the date of the enactment of this Act.
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