§40-18-341. Expense of qualified irrigation equipment.

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Notwithstanding any other provision of law to the contrary, for all tax years beginning after December 31, 2011, any agricultural trade or business may elect to expense qualified irrigation equipment under the provisions of 26 U.S.C. §179, as such section existed on January 1, 2011.

(Act 2012-391, p. 1049, §2.)

                    
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