Sec. 40412. EXTENSION OF SPECIAL ALLOWANCE FOR SECOND GENERATION BIOFUEL PLANT PROPERTY

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## SEC. 40412 EXTENSION OF SPECIAL ALLOWANCE FOR SECOND GENERATION BIOFUEL PLANT PROPERTY ###

(a)In General Section 168(l)(2)(D) is amended by striking “January 1, 2017” and inserting “January 1, 2018”. ###

(b)Effective Date **[**[26 U.S.C. 168 note](/us/usc/t26/s168)**]** The amendment made by this section shall apply to property placed in service after December 31, 2016.

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U.S. Code

Accelerated cost recovery system
§ 168

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Sec. 40412

EXTENSION OF SPECIAL ALLOWANCE FOR SECOND GENERATION BIOFUEL PLANT PROPERTY

U.S.C.§ 168

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