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Extension of the Brownfields Tax Incentive, 2010
Excerpt from P.L. 111-312 The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010
SEC. 745. EXPENSING OF ENVIRONMENTAL REMEDIATION COSTS.
(a) IN GENERAL.—Subsection (h) of section 198 is amended by striking “December 31, 2009” and inserting "December 31, 2011".
(b) EFFECTIVE DATE.—The amendment made by this section shall apply to expenditures paid or incurred after December 31, 2009.