(as determined by the Secretary of the Interior) and are recognized by such Secretary as eligible for trust land status under 25 CFR Part 151 (as in effect on the date of the enactment of this sentence)."
1996 - Subsec. (b)(3)(F). Pub. L. 104-188, § 1613(b)(1), added subpar. (F).
Subsec. (c)(1). Pub. L. 104-188, § 1613(b)(2), inserted table item relating to water utility property.
Subsec. (e)(3)(B). Pub. L. 104-188, § 1702(h)(1)(B), inserted closing provisions.
Subsec. (e)(3)(B)(vi)(I). Pub. L. 104-188, § 1704(t)(54), provided that section 11813(b)(9)(A)(i) of Pub. L. 101-508 shall be applied as if a comma appeared after "(3)(A)(ix)" in the material proposed to be stricken. See 1990 Amendment note below.
Subsec. (e)(3)(B)(vi)(III). Pub. L. 104-188, § 1702(h)(1)(A), added subcl. (III).
Subsec. (e)(3)(E)(iii). Pub. L. 104-188, § 1120(a), added cl. (iii).
Subsec. (e)(3)(F). Pub. L. 104-188, § 1613(b)(3)(B)(i), struck out subpar. (F) which read as follows: "20-year property. - The term '20-year property' includes any municipal sewers."
Subsec. (e)(5). Pub. L. 104-188, § 1613(b)(3)(A), added par. (5).
Subsec. (g)(2)(C)(iv). Pub. L. 104-188, § 1613(b)(4), inserted "or water utility property" after "tunnel bore".
Subsec. (g)(3)(B). Pub. L. 104-188, § 1120(b), inserted table item relating to subpar. (E)(iii).
Pub. L. 104-188, § 1613(b)(3)(B)(ii), struck out table item relating to subpar. (F) for which the class life was 50.
Subsec. (g)(4)(K). Pub. L. 104-188, § 1702(h)(1)(C), substituted "section 48(l)(3)(A)(ix) (as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990)" for "section 48(a)(3)(A)(iii)".
Subsec. (i)(8). Pub. L. 104-188, § 1121(a), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: "In the case of any building erected (or improvements made) on leased property, if such building or improvement is property to which this section applies, the depreciation deduction shall be determined under the provisions of this section."
1995 - Subsec. (g)(4)(B)(i). Pub. L. 104-88 substituted "rail carrier subject to part A of subtitle IV" for "domestic railroad corporation providing transportation subject to subchapter I of chapter 105".
1993 - Subsec. (c)(1). Pub. L. 103-66, § 13151(a), substituted "39 years" for "31.5 years" in table item relating to nonresidential real property.
Subsec. (j). Pub. L. 103-66, § 13321(a), added subsec. (j).
1990 - Subsec. (e)(2)(A). Pub. L. 101-508, § 11812(b)(2)(A), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: "The term 'residential rental property' has the meaning given such term by section 167(j)(2)(B)."
Subsec. (e)(3)(B)(vi)(I). Pub. L. 101-508, § 11813(b)(9)(A)(i), which directed the substitution of "subparagraph (A) of section 48(a)(3) (or would be so described if 'solar and wind' were substituted for 'solar' in clause (i) thereof)" for "paragraph (3)(A)(viii), (3)(A)(ix) or (4) of section 48(l)" was executed by making the substitution for "paragraph (3)(A)(viii), (3)(A)(ix), or (4) of section 48(l)". See 1996 Amendment note above.
Subsec. (e)(3)(B)(vi)(II). Pub. L. 101-508, § 11813(b)(9)(A)(ii), inserted "(as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990)" after "48(l)".
Subsec. (e)(3)(D)(i). Pub. L. 101-508, § 11813(b)(9)(B)(i), substituted "subsection (i)(13)" for "section 48(p)".