26 U.S. Code § 1400J - Increase in expensing under

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(a) In general
For purposes of section 1397A
(1) a renewal community shall be treated as an empowerment zone,
(2) a renewal community business shall be treated as an enterprise zone business, and
(3) qualified renewal property shall be treated as qualified zone property.
(b) Qualified renewal property
For purposes of this section—
(1) In general
The term “qualified renewal property” means any property to which section 168 applies (or would apply but for section 179) if—
(A) such property was acquired by the taxpayer by purchase (as defined in section 179 (d)(2)) after December 31, 2001, and before January 1, 2010, and
(B) such property would be qualified zone property (as defined in section 1397D) if references to renewal communities were substituted for references to empowerment zones in section 1397D.
(2) Certain rules to apply
The rules of subsections (a)(2) and (b) ofsection 1397D shall apply for purposes of this section.


(Added Pub. L. 106–554, § 1(a)(7) [title I, § 101(a)], Dec. 21, 2000, 114 Stat. 2763, 2763A–598.)

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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