Code Section 198
| Code Section | Effective Date | Name of Act | Name of Provision | 10yr Revenue Estimate ($millions) |
|---|---|---|---|---|
| 198 | 12/31/2009 | The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 | Expensing of environmental remediation costs | -583 |
Expensing of environmental remediation costs
Explanation of Provision
The provision extends the present law expensing for two years to include expenditures paid or incurred before January 1, 2012.
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