Code · BILL · 115th Congress · H.R. 1 (UNKNOWN) — 115 HR 1 EAS2: Tax Cuts and Jobs Act · Sec. 13203

Sec. 13203. Modifications of treatment of certain farm property

75 words·~1 min read·/bill/115/hr/1/unknown/section-13203

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Clause

(vii)of section 168(e)(3)(B) is amended by striking after December 31, 2008, and which is placed in service before January 1, 2010 and inserting after December 31, 2017 . Section 168(b)(2) is amended by striking subparagraph

(B)and by redesignating subparagraphs

(C)and

(D)as subparagraphs

(B)and (C), respectively. The amendments made by this section shall apply to property placed in service after December 31, 2017, in taxable years ending after such date.