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Code · BILL · 115th Congress · S. 2012 (Introduced in Senate) — To amend the Internal Revenue Code of 1986 to make permanent the Indian Employment Credit and the depreciation rules... · Sec. 3

Sec. 3. Making permanent the Indian Employment Credit and deprecation rules for business property on Indian reservations

63 words·~1 min read·/bill/115/s/2012/is/section-3

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Section 45A of the Internal Revenue Code of 1986 is amended by striking subsection (f). The amendment made by this subsection shall apply to taxable years beginning after December 31, 2016. Section 168(j) of the Internal Revenue Code of 1986 is amended by striking paragraph (9). The amendment made by this subsection shall apply to property placed in service after December 31, 2016.
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