Page:United States Statutes at Large Volume 98 Part 1.djvu/1095

 PUBLIC LAW 98-369—JULY 18, 1984

98 STAT. 1047

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year for wheat the planting and harvesting period for which occurs during 1984." (b) EFFECTIVE DATE.—The amendments made by this section shall 26 USC 61 note. apply with respect to commodities received for the 1984 crop year (as defined in section 5(a)(2) of the Payment-in-Kind Tax Treatment Act of 1983 as amended by subsection (a)). Ante, p. 1046. SEC. 1062. EXTENSION OF INCREASED DEDUCTION FOR ELIMINATING ARCHITECTURAL AND TRANSPORTATION BARRIERS TO THE HANDICAPPED. (a) EXTENSION.—

(1) IN GENERAL.—Subsection (d) of section 190 (relating to 26 USC 190. expenditures to remove architectural and transportation barriers to the handicapped and elderly) is amended to read as follows: "(d) APPLICATION OF SECTION.—This section shall apply to— "(1) taxable years beginning after December 31, 1976, and before January 1, 1983, and "(2) taxable years beginning after December 31, 1983, and before January 1, 1986." (2) CONFORMING AMENDMENT.—Subsection (c) of section 2122

of the Tax Reform Act of 1976 (26 U.S.C. 190 note) (relating to effective date for allowance of deduction for eliminating archii ',tectural and transportation barriers for the handicapped) is -•-'••^ amended by striking out "and before January 1, 1983". (b) INCREASE IN DEDUCTION.—Subsection (c) of section 190 (relating to limitation of deduction) is amended by striking out "$25,000" and inserting in lieu thereof "$35,000". (c) EFFECTIVE DATE.—The amendment made by subsection (b) shall 26 USC 190 note. apply to taxable years beginning after December 31, 1983. SEC. 1063. PERMANENT DISALLOWANCE OF DEDUCTION FOR EXPENSES OF DEMOLITION OF CERTAIN STRUCTURES. (a) EXTENSION TO ALL STRUCTURES; DISALLOWANCE MADE PERMA-

NENT.—Section 280B (relating to demolition of certain historic struc- 26 USC 280B. tures) is amended— (1) by striking out all of subsection (a) which precedes paragraph (1) thereof and inserting in lieu thereof the following: "In the case of the demolition of any structure—"; and .^ij > (2) by striking out subsections (b) and (c). (b) CONFORMING AMENDMENTS.—

(1) The heading for section 280B is amended by striking out "CERTAIN HISTORIC". (2) The item relating to section 280B in the table of sections for part IX of subchapter B of chapter 1 is amended by striking out "certain historic". (c) EFFECTIVE DATE.—The amendments made by this section shall 26 USC 280B apply to taxable years beginning after December 31, 1983. note. SEC. 1064. AMORTIZATION OF EXPENDITURES TO REHABILITATE LOWINCOME RENTAL HOUSING. ,^ Subsection (k) of section 167 (relating to depreciation of expendi- 26 USC 167. tures to rehabilitate low-income rental housing) is amended by striking out "January 1, 1984" each place it appears and inserting in lieu thereof "January 1, 1987".

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