Details of Public Law 116-260, section 138 , Accelerated Depreciation for Business Property on Indian Reservations

The PITL generally conforms to the Modified Accelerated Cost Recovery System (MACRS), but specifically does not conform to accelerated depreciation for business property on an Indian reservation.

The CTL does not adopt MACRS. The CTL is generally in substantial conformity to the pre-1981 federal alternative depreciation system (ADS) rules, which generally allow property to be depreciated based on its useful life.