Accelerated cost recovery system

the applicable depreciation method,

(Added Pub. L. 97–34, title II, § 201(a) , Aug. 13, 1981 , 95 Stat. 203 ; amended Pub. L. 97–248, title II , §§ 206, 208(a)(1), (2)(A), (b), 209(a), (b), 216(a), 224(c)(1), (2), Sept. 3, 1982 , 96 Stat. 431 , 432, 435, 442, 445, 470, 489; Pub. L. 97–354, § 5(a)(19) , (20), Oct. 19, 1982 , 96 Stat. 1693 , 1694; Pub. L. 97–424, title V, § 541(a)(1) , Jan. 6, 1983 , 96 Stat. 2192 ; Pub. L. 97–448, title I, § 102(a)(1) –(5), (8)–(10)(A), (f)(4), Jan. 12, 1983 , 96 Stat. 2367 , 2368, 2371; Pub. L. 98–369, div. A, title I , §§ 12(a)(3), 31(a), (d), 32(a), 111(a)–(e)(4), (9), 113(a)(2), (b)(1), (2)(A), title IV, § 474(r)(7), title VI, §§ 612(e)(4), (5), 628(b), July 18, 1984 , 98 Stat. 503 , 509, 518, 530, 631–633, 636, 637, 840, 912, 931; Pub. L. 99–121, title I, § 103(a) , (b)(1)(A), (2)–(4), Oct. 11, 1985 , 99 Stat. 509 ; Pub. L. 99–514, title II, § 201(a) , title XVIII, §§ 1802(a)(1)–(2)(E)(i), (G), (3), (4)(A), (B), (7), (b)(1), 1809(a)(1)–(2)(C)(i), (4)(A), (B), (b)(1), (2), Oct. 22, 1986 , 100 Stat. 2121 , 2786–2789, 2791, 2818–2821; Pub. L. 100–647, title I , §§ 1002(a)(5)–(8), (11), (16)(B), (21), (23)(A), (i)(2)(A)–(G), 1018(b)(2), title VI, §§ 6027(a), (b), 6028(a), 6029(a)–(c), 6253, Nov. 10, 1988 , 102 Stat. 3353–3356 , 3370, 3371, 3577, 3693, 3694, 3753; Pub. L. 101–239, title VII, § 7816(e) , (f), (w), Dec. 19, 1989 , 103 Stat. 2421 , 2423; Pub. L. 101–508, title XI , §§ 11801(c)(8)(B), 11812(b)(2), 11813(b)(9), Nov. 5, 1990 , 104 Stat. 1388–524 , 1388–534, 1388–552; Pub. L. 103–66, title XIII , §§ 13151(a), 13321(a), Aug. 10, 1993 , 107 Stat. 448 , 558; Pub. L. 104–88, title III, § 304(a) , Dec. 29, 1995 , 109 Stat. 943 ; Pub. L. 104–188, title I , §§ 1120(a), (b), 1121(a), 1613(b)(1)–(4), 1702(h)(1), 1704(t)(54), Aug. 20, 1996 , 110 Stat. 1765 , 1766, 1850, 1873, 1890; Pub. L. 105–34, title X, § 1086(b) , title XII, § 1213(c), title XVI, § 1604(c)(1), Aug. 5, 1997 , 111 Stat. 957 , 1001, 1097; Pub. L. 105–206, title VI, § 6006(b) , July 22, 1998 , 112 Stat. 806 ; Pub. L. 107–147, title I, § 101(a) , title VI, § 613(b), Mar. 9, 2002 , 116 Stat. 22 , 61; Pub. L. 108–27, title II, § 201(a) –(c)(1), May 28, 2003 , 117 Stat. 756 , 757; Pub. L. 108–311, title III, § 316 , title IV, §§ 403(a), 408(a)(6), (8), Oct. 4, 2004 , 118 Stat. 1181 , 1186, 1191; Pub. L. 108–357, title II, § 211(a) –(e), title III, §§ 336(a), (b), 337(a), title VII, §§ 704(a), (b), 706(a)–(c), title VIII, §§ 847(a), (c)–(e), 901(a)–(c), Oct. 22, 2004 , 118 Stat. 1429 , 1430, 1479, 1480, 1548–1550, 1601, 1602, 1650; Pub. L. 109–58, title XIII , §§ 1301(f)(5), 1308(a), (b), 1325(a), (b), 1326(a)–(c), Aug. 8, 2005 , 119 Stat. 990 , 1006, 1016, 1017; Pub. L. 109–135, title IV , §§ 403(j), 405(a)(1), 410(a), 412(s), Dec. 21, 2005 , 119 Stat. 2625 , 2634, 2636, 2638; Pub. L. 109–432, div. A, title I , §§ 112(a), 113(a), title II, § 209(a), Dec. 20, 2006 , 120 Stat. 2940 , 2946; Pub. L. 110–172, § 11(b)(1) , Dec. 29, 2007 , 121 Stat. 2488 ; Pub. L. 110–185, title I, § 103(a) –(c)(7), (11), (12), Feb. 13, 2008 , 122 Stat. 618 , 619; Pub. L. 110–234, title XV, § 15344(a) , May 22, 2008 , 122 Stat. 1520 ; Pub. L. 110–246, § 4(a) , title XV, § 15344(a), June 18, 2008 , 122 Stat. 1664 , 2282; Pub. L. 110–289, div. C, title III, § 3081(a) , July 30, 2008 , 122 Stat. 2903 ; Pub. L. 110–343, div. B, title II, § 201(a) , (b), title III, §§ 306(a)–(c), 308(a), div. C, title III, §§ 305(a)(1), (b)(1), (c)(1)–(4), 315(a), 317(a), title V, § 505(a), (b), title VII, § 710(a), Oct. 3, 2008 , 122 Stat. 3832 , 3848, 3849, 3867, 3868, 3872, 3873, 3879, 3926; Pub. L. 111–5, div. B, title I, § 1201(a)(1) , (2)(A)–(D), (3)(A), (b)(1), Feb. 17, 2009 , 123 Stat. 333 , 334; Pub. L. 111–240, title II, § 2022(a) –(b)(5), Sept. 27, 2010 , 124 Stat. 2558 ; Pub. L. 111–312, title IV, § 401(a) –(d)(5), title VII, §§ 737(a)–(b)(2), 738(a), 739(a), Dec. 17, 2010 , 124 Stat. 3304–3306 , 3318, 3319; Pub. L. 112–240, title III , §§ 311(a), 312(a), 313(a), 331(a), (c)–(e)(3), title IV, § 410(a)(1), (b)(1), (2), Jan. 2, 2013 , 126 Stat. 2330 , 2335–2337, 2342, 2343; Pub. L. 113–295, div. A, title I , §§ 121(a), 122(a), 123(a), 124(a), 125(a), (c)–(d)(3), 157(a), title II, §§ 202(e), 210(c), (d), (g)(2), 211(b), 212(b), 214(b), Dec. 19, 2014 , 128 Stat. 4015–4017 , 4022, 4024, 4031–4034; Pub. L. 114–113, div. Q, title I , §§ 123(a), (b), 143(a)(1), (3), (4), (b)(1)–(6)(G), (J), 165(a), 166(a), 167(a), (b), 189(a), Dec. 18, 2015 , 129 Stat. 3052 , 3056–3064, 3067, 3075; Pub. L. 115–97, title I , §§ 12001(b)(13), 13201(a), (b)(1), (2)(B)–(g), 13203(a), (b), 13204(a), 13205(a), 13504(b)(1), Dec. 22, 2017 , 131 Stat. 2094 , 2105–2109, 2111, 2142; Pub. L. 115–123, div. D, title I , §§ 40304(a), 40305(a), 40306(a), 40412(a), Feb. 9, 2018 , 132 Stat. 146 , 151; Pub. L. 115–141, div. U, title I, § 101(d)(1) , (2), (e), title III, § 302(a), title IV, § 401(a)(49), (50), (b)(13)(A), (d)(1)(D)(iv), Mar. 23, 2018 , 132 Stat. 1160 , 1161, 1184, 1186, 1202, 1207; Pub. L. 116–94, div. Q, title I , §§ 114(a), 115(a), 116(a), 130(a), Dec. 20, 2019 , 133 Stat. 3229 , 3232; Pub. L. 116–136, div. A, title II, § 2307(a) , Mar. 27, 2020 , 134 Stat. 359 ; Pub. L. 116–260, div. EE, title I , §§ 115(a), 137(a), 138(a), Dec. 27, 2020 , 134 Stat. 3050 , 3053, 3054; Pub. L. 117–169, title I, § 13703(a) , Aug. 16, 2022 , 136 Stat. 1997 ; Pub. L. 119–21, title VII , §§ 70301(a)(1)–(5)(C), (b), 70307(a), 70434(g), 70509(a), July 4, 2025 , 139 Stat. 188 , 189, 198, 245, 251.)