Summary: S.3425 — 114th Congress (2015-2016)All Information (Except Text)

There is one summary for S.3425. Bill summaries are authored by CRS.

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Introduced in Senate (09/28/2016)

This bill amends the Internal Revenue Code to make permanent the special depreciation rules for property used predominantly within an Indian reservation and to permit a taxpayer to revoke an election to exclude any class of property from the rules for any taxable year.