|Name of Act
|Name of Provision
|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.