Code Section 179E

Code Section	Effective Date	Name of Act	Name of Provision	10yr Revenue Estimate ($millions)
179E	12/31/2011	The American Taxpayer Relief Act of 2012	Election to expense mine safety equipment	0
179E	12/31/2009	The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010	Election to expense mine safety equipment	-1

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Election to expense mine safety equipment

Explanation of Provision

The provision extends for two years (through December 31, 2013) the present-law placed in service date relating to expensing of mine safety equipment.

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Election to expense mine safety equipment

Explanation of Provision

The provision extends for two years, to December 31, 2011, the present-law placed in service date relating to expensing of mine safety equipment.

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