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Code · BILL · 118th Congress · H.R. 3938 (Introduced in House) — To amend the Internal Revenue Code of 1986 to encourage economic growth. · Sec. 102

Sec. 102. Extension of allowance for depreciation, amortization, or depletion in determining the limitation on business interest

78 words·~1 min read·/bill/118/hr/3938/ih/section-102

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Section 163(j)(8)(A)(v) is amended by striking January 1, 2022 and inserting January 1, 2026 . Except as otherwise provided in this subsection, the amendment made by this section shall apply to taxable years beginning after December 31, 2022. In the case of a taxpayer which elects (at such time and in such manner as the Secretary may provide) the application of this paragraph, paragraph
(1)shall be applied by substituting December 31, 2021 for December 31, 2022 .
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