References in Text
The date of the enactment of this section, referred to in subsec. (c)(2), is the date of enactment of [Pub. L. 109–432], which was approved Dec. 20, 2006.
Amendments
2018—Subsec. (g). [Pub. L. 115–123] substituted “December 31, 2017” for “December 31, 2016”.
2015—Subsec. (g). [Pub. L. 114–113] substituted “December 31, 2016” for “December 31, 2014”.
2014—Subsec. (g). [Pub. L. 113–295] substituted “December 31, 2014” for “December 31, 2013”.
2013—Subsec. (g). [Pub. L. 112–240] substituted “December 31, 2013” for “December 31, 2011”.
2010—Subsec. (g). [Pub. L. 111–312] substituted “December 31, 2011” for “December 31, 2009”.
2008—Subsec. (g). [Pub. L. 110–343] substituted “December 31, 2009” for “December 31, 2008”.
Statutory Notes and Related Subsidiaries
Effective Date of 2018 Amendment
[Pub. L. 115–123, div. D, title I, § 40307(b)], Feb. 9, 2018, [132 Stat. 146], provided that: “The amendment made by this section [amending this section] shall apply to property placed in service after December 31, 2016.”
Effective Date of 2015 Amendment
[Pub. L. 114–113, div. Q, title I, § 168(b)], Dec. 18, 2015, [129 Stat. 3067], provided that: “The amendment made by this section [amending this section] shall apply to property placed in service after December 31, 2014.”
Effective Date of 2014 Amendment
[Pub. L. 113–295, div. A, title I, § 128(b)], Dec. 19, 2014, [128 Stat. 4018], provided that: “The amendment made by this section [amending this section] shall apply to property placed in service after December 31, 2013.”
Effective Date of 2013 Amendment
[Pub. L. 112–240, title III, § 316(b)], Jan. 2, 2013, [126 Stat. 2331], provided that: “The amendment made by this section [amending this section] shall apply to property placed in service after December 31, 2011.”
Effective Date of 2010 Amendment
[Pub. L. 111–312, title VII, § 743(b)], Dec. 17, 2010, [124 Stat. 3319], provided that: “The amendment made by this section [amending this section] shall apply to property placed in service after December 31, 2009.”
Effective Date
[Pub. L. 109–432, div. A, title IV, § 404(c)], Dec. 20, 2006, [120 Stat. 2957], provided that: “The amendments made by this section [enacting this section and amending sections 263, 312, and 1245 of this title] shall apply to costs paid or incurred after the date of the enactment of this Act [Dec. 20, 2006].”