# Pub. L. 110-185: changes to the Internal Revenue Code

2008-02-13, 122 Stat. 617. Source: <https://www.govinfo.gov/link/plaw/110/public/185>.

## Legislative history

- Bill: [H.R. 5140](https://www.congress.gov/bill/110th-congress/house-bill/5140)
- Bluebook: [JCT general explanation (2009)](https://www.govinfo.gov/app/details/CPRT-111JPRT46159)

## § 1: Tax imposed

- § 1(i)(1): Pub. L. 110–185 struck out heading and text of subpar. (D). Text read as follows: “This paragraph shall not apply to any taxable year to which section 6428 applies.”

## § 168: Accelerated cost recovery system

- § 168(k): Pub. L. 110–185, § 103(c)(11), substituted “December 31, 2007” for “September 10, 2001” and “January 1, 2009” for “January 1, 2005” in heading.
- § 168(k): Pub. L. 110–185, § 103(a)(1), (3), substituted “December 31, 2007” for “September 10, 2001” and “January 1, 2009” for “January 1, 2005” wherever appearing in text.
- § 168(k)(1)(A): Pub. L. 110–185, § 103(b), substituted “50 percent” for “30 percent”.
- § 168(k)(2)(A): Pub. L. 110–185, § 103(a)(2), substituted “January 1, 2008” for “September 11, 2001”.
- § 168(k)(2)(A): Pub. L. 110–185, § 103(a)(4), substituted “January 1, 2010” for “January 1, 2006”.
- § 168(k)(2)(B)(i)(I): Pub. L. 110–185, § 103(c)(1), substituted “(iii), and (iv)” for “and (iii)”.
- § 168(k)(2)(B)(i)(IV): Pub. L. 110–185, § 103(c)(2), which directed substitution of “clause (iii)” for “clauses (ii) and (iii)”, was executed by substituting “clause (iii)” for “clause (ii) or (iii)” to reflect the probable intent of Congress.
- § 168(k)(2)(B)(ii): Pub. L. 110–185, § 103(c)(12), substituted “pre-January 1, 2009” for “pre-January 1, 2005” in heading.
- § 168(k)(2)(C)(i): Pub. L. 110–185, § 103(c)(3), substituted “, (iii), and (iv)” for “and (iii)”.
- § 168(k)(2)(D): Pub. L. 110–185, § 103(c)(5)(B), struck out last sentence which read as follows: “The preceding sentence shall be applied separately with respect to property treated as qualified property by paragraph (4) and other qualified property.”
- § 168(k)(2)(F)(i): Pub. L. 110–185, § 103(c)(4), substituted “$8,000” for “$4,600”.
- § 168(k)(4): Pub. L. 110–185, § 103(c)(5)(A), struck out par. (4) which related to treatment of 50-percent bonus depreciation for certain property.
- § 168(k)(4): Pub. L. 110–185, § 103(a)(4), substituted “January 1, 2010” for “January 1, 2006”.
- § 168(l)(4): Pub. L. 110–185, § 103(c)(6), added subpar. (A) and redesignated former subpars. (A) to (C) as (B) to (D), respectively.
- § 168(l)(5): Pub. L. 110–185, § 103(c)(7)(A), substituted “December 31, 2007” for “September 10, 2001”.
- § 168(l)(5): Pub. L. 110–185, § 103(c)(7)(B), substituted “January 1, 2009” for “January 1, 2005”.

## § 179: Election to expense certain depreciable business assets

- § 179(b): Pub. L. 110–185 added par. (7).

## § 6211: Definition of a deficiency

- § 6211(b)(4)(A): Pub. L. 110–185 substituted “53(e), and 6428” for “and 53(e)”.

## § 6213: Restrictions applicable to deficiencies; petition to Tax Court

- § 6213(g)(2)(L): Pub. L. 110–185 substituted “32, or 6428” for “or 32” in introductory provisions.