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Code · BILL · 116th Congress · H.R. 11 (Introduced in House) — To amend the Internal Revenue Code of 1986 to encourage investment to renew, restore, and rebuild the American econom... · Sec. 102

Sec. 102. Limitation on business interest permanently applied without regard to deductions for depreciation, amortization, and depletion

41 words·~1 min read·/bill/116/hr/11/ih/section-102

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Section 163(j)(8)(A)(v) of the Internal Revenue Code of 1986 is amended by striking in the case of taxable years beginning before January 1, 2022 . The amendment made by this section shall apply to taxable years beginning after December 31, 2021.
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