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S. 1834 (113th): A bill to amend the Internal Revenue Code of 1986 to permanently extend the depreciation rules for property used predominantly within an Indian reservation.

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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.

12/17/2013--Introduced. Amends the Internal Revenue Code to make permanent the special rules for the accelerated depreciation of business property used on Indian reservations.