# Pub. L. 110-140: changes to the Internal Revenue Code

2007-12-19, 121 Stat. 1800. Source: <https://www.govinfo.gov/link/plaw/110/public/140>.

## Legislative history

- Bill: [H.R. 6](https://www.congress.gov/bill/110th-congress/house-bill/6)
- Bluebook: [JCT general explanation (2009)](https://www.govinfo.gov/app/details/CPRT-111JPRT46159)

## § 167: Depreciation

- § 167(h)(5)(A): Pub. L. 110–140 substituted “7-year” for “5-year”.

## § 3301: Rate of tax

- § 3301: Pub. L. 110–140, § 1501(a)(1), substituted “2008” for “2007”.
- § 3301: Pub. L. 110–140, § 1501(a)(2), substituted “2009” for “2008”.