Sec. 40305. Extension of 7-year recovery period for motorsports entertainment complexes
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/bill/115/hr/1892/unknown/section-40305·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 168(i)(15)(D) is amended by striking December 31, 2016 and inserting December 31, 2017 . The amendment made by this section shall apply to property placed in service after December 31, 2016.