Governor Deval Patrick's Budget Recommendation - House 1 Fiscal Year 2014

1.310 -Five-Year Amortization of Pollution Control Facilities

Item DescriptionFY2012 FY2013 FY2014
1.310 Five-Year Amortization of Pollution Control Facilities
Individuals or investors in a trade or business may elect to amortize the cost of a certified pollution control facility over a five-year period. For a more detailed description of this tax expenditure, see corporate excise item 2.311.

Origin:  IRC S. 169
Estimate:  N.A.
N.A. N.A. N.A.


IRCFederal Internal Revenue Code (26 U.S.C.)
U.S.C United States Code
M.G.L. Massachusetts General Laws
Rev. Rul.; C.B. Revenue Ruling; Cumulative Bulletin of the U.S. Treasury
ESTIMATES All estimates are in $ millions.

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