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Code · BILL · 113th Congress · H.R. 5771 (Introduced in House) — To amend the Internal Revenue Code of 1986 to extend certain expiring provisions and make technical corrections, and... · Sec. 157

Sec. 157. Extension of special allowance for second generation biofuel plant property

35 words·~1 min read·/bill/113/hr/5771/ih/section-157·

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Subparagraph
(D)of section 168(l)(2) is amended by striking January 1, 2014 and inserting January 1, 2015 . The amendment made by this section shall apply to property placed in service after December 31, 2013.
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