1.310 -Five-Year Amortization of Pollution Control Facilities

Item	Description	FY2014	FY2015	FY2016	FY2017	FY2018
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 § 169 Estimate: N.A.	N.A.	N.A.	N.A.	N.A.	N.A.

Key:

ORIGIN
IRC	Federal 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.