,,ii  #aad? ,,congress  #a/ ,session    
,s4 #idg  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,april #ae1 #bjae,mr4  
,inh(e introduc$ ! foll[+ bill2 :i* 0   
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to p]man5tly ext5d
 ! depreciation rules = prop]ty us$     
pr$om9antly )9 an ,indian res]vation4   
#a4 ,p]man5t ext5sion ( depreciation    
rules = prop]ty on ,indian res]vations  
7a7 ,9 g5]al ,subsection 7j7 ( section  
#afh ( ! ,int]nal ,rev5ue ,code ( #aihf 
is am5d$ by /rik+ p>agraph 7#h74  7b7   
,effective date ,! am5dm5t made by ?is  
section %all apply to prop]ty plac$ 9   
s]vice aft] ,decemb] #ca1 #bjad4  #b4   
,election to h special depreciation     
rules n apply  7a7 ,9 g5]al ,subsection 
7j7 ( section #afh ( ! ,int]nal ,rev5ue 
,code ( #aihf1 z am5d$ by section #a1 is
 am5d$--  7#a7 by r$esignat+ p>agraph   
7#g7 z p>agraph 7#h71 &  7#b7 by ins]t+ 
aft] p>agraph 7#f7 ! foll[+ new         
p>agraph3  7#g7 ,election out ,if a     

taxpay] makes an election "u ?is        
p>agraph ) respect to any class (       
prop]ty = any taxable ye>1 ?is          
subsection %all n apply to all prop]ty 9
 su* class plac$ 9 s]vice dur+ su*      
taxable ye>4  4  7b7 ,effective date ,! 
am5dm5t made by ?is section %all apply  
to prop]ty plac$ 9 s]vice aft] ,decemb] 
#ca1 #bjad4