|Code Section||Effective Date||Name of Act||Name of Provision|
|168(j)||12/31/2009||The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010||Accelerated depreciation for business property on an Indian reservation|
Accelerated depreciation for business property on an Indian reservation
Explanation of Provision
The provision extends for two years the present-law accelerated MACRS recovery periods for qualified Indian reservation property to apply to property placed in service before January 1, 2012.