The date of the enactment of this section, referred to in subsecs. (d)(2)(D) and (e)(1), is the date of enactment of Pub. L. 107–147, which was approved Mar. 9, 2002.

2005—Subsec. (b)(2)(C)(ii). Pub. L. 109–135, § 412(ss)(1), substituted “section 168 (k)(2)(D)(i)” for “section 168 (k)(2)(C)(i)”.

Subsec. (b)(2)(C)(iv). Pub. L. 109–135, § 412(ss)(2), substituted “section 168 (k)(2)(D)(iii)” for “section 168 (k)(2)(C)(iii)”.

Subsec. (b)(2)(D). Pub. L. 109–135, § 412(ss)(3), substituted “section 168 (k)(2)(E)” for “section 168 (k)(2)(D)”.

Pub. L. 109–135, § 405(a)(2), substituted “January 1, 2005” for “September 11, 2004”.

Subsec. (b)(2)(E). Pub. L. 109–135, § 412(ss)(4), substituted “section 168 (k)(2)(G)” for “section 168 (k)(2)(F)”.

Subsec. (c)(5). Pub. L. 109–135, § 412(ss)(5), substituted “section 168 (k)(2)(D)(iii)” for “section 168 (k)(2)(C)(iii)”.

2004—Subsec. (a)(2)(D). Pub. L. 108–311, § 403(c)(1)(A), substituted “subchapter A” for “subchapter B” in introductory provisions.

Subsec. (a)(2)(D)(ii). Pub. L. 108–311, § 403(c)(1)(B), substituted “this paragraph” for “subparagraph (B)”.

Subsec. (b)(2)(D). Pub. L. 108–311, § 403(c)(2), inserted “, and clause (iv) thereof shall be applied by substituting ‘qualified New York Liberty Zone property’ for ‘qualified property’ ” before period at end.

Subsec. (c)(5). Pub. L. 108–311, § 403(c)(3), added par. (5).

Subsec. (d)(2)(D). Pub. L. 108–311, § 309(a), substituted “2010” for “2005”.

Subsec. (e)(1). Pub. L. 108–311, § 309(b), substituted “2006” for “2005”.

Subsec. (e)(2)(B). Pub. L. 108–311, § 309(c), substituted “or the Municipal Assistance Corporation, or” for “, or” at end.

Subsec. (f)(2). Pub. L. 108–311, § 403(c)(4), inserted “, determined without regard to subparagraph (C)(i) thereof” before period at end.

2003—Subsec. (b)(2)(C)(i). Pub. L. 108–27, which directed amendment of heading by substituting “Bonus depreciation property under section 168 (k)” for “30-percent additional allowance property”, was executed by making the substitution for “30 percent additional allowance property” to reflect the probable intent of Congress.

Amendment by section 405(a)(2) of Pub. L. 109–135 effective as if included in section 201 of the Jobs and Growth Tax Relief Reconciliation Act of 2003, Pub. L. 108–27, see section 405(b) of Pub. L. 109–135, set out as a note under section 168 of this title.

Pub. L. 108–311, title III, § 309(d), Oct. 4, 2004, 118 Stat. 1180, provided that: “The amendment made by subsection (c) [amending this section] shall take effect as if included in the amendments made by section 301 of the Job Creation and Worker Assistance Act of 2002 [Pub. L. 107–147].”

Amendment by section 403(c) of Pub. L. 108–311 effective as if included in the provisions of the Job Creation and Worker Assistance Act of 2002, Pub. L. 107–147, to which such amendment relates, see section 403(f) of Pub. L. 108–311, set out as a note under section 56 of this title.

Amendment by Pub. L. 108–27 applicable to taxable years ending after May 5, 2003, see section 201(d) of Pub. L. 108–27, set out as a note under section 168 of this title.