Sec. 103. Extension of 100 percent bonus depreciation
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Section 168(k)(6)(A) is amended— in clause (i)— by striking 2023 and inserting 2026 , and by adding and at the end, and by striking clauses (ii), (iii), and (iv), and redesignating clause
(v)as clause (ii). Section 168(k)(6)(B) is amended— in clause (i)— by striking 2024 and inserting 2027 , and by adding and at the end, and by striking clauses (ii), (iii), and (iv), and redesignating clause
(v)as clause (ii). Section 168(k)(6)(C) is amended— in clause (i)— by striking 2023 and inserting 2026 , and by adding and at the end, and by striking clauses (ii), (iii), and (iv), and redesignating clause
(v)as clause (ii). Except as otherwise provided in this subsection, the amendments made by this section shall apply to property placed in service after December 31, 2022. The amendments made by subsection
(c)shall apply to specified plants planted or grafted after December 31, 2022.