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S. 2675 (115th): 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, and was published on Apr 16, 2018.


This bill amends the Internal Revenue Code to make permanent the special depreciation rules for property used predominantly within an Indian reservation.