“Section 168(k)(2)(A) is amended by adding "and" at the end of clause (i), by striking ", and" at the end of clause (ii) and inserting a period, and by striking clause (iii).”
The section strikes clause (iii) of section 168(k)(2)(A) of the Internal Revenue Code of 1986 and makes matching strikes and redesignations in subparagraphs (B) and (E) of section 168(k)(2), replaces the planting and grafting dates in section 168(k)(5)(A) with the words planted or grafted, and makes conforming cross reference changes in section 168(k)(2) and section 460(c)(6)(B).
What the document actually says
“Section 168(k)(2)(A) is amended by adding "and" at the end of clause (i), by striking ", and" at the end of clause (ii) and inserting a period, and by striking clause (iii).”
That sentence, in plain words
One clause is taken out of a tax rule. Punctuation in two others is fixed to match.
What this is about
Similar strikes are made in nearby rules. Dates that wound the break down are removed. So the break carries on with no end year.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Provide for reconciliation pursuant to title II of H. Con. Res. 14, Public Law 119-21, sec. 70301, 139 Stat. 188 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“The provisions that wound the allowance down are struck,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70301, Sec. 70301. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec70301-permanent/ (retrieved October 10, 2026).
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