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PUBLIC LAW 103-66—AUG. 10, 1993 107 STAT. 559 depreciation system under subsection (g) applies, determined— **(i) without regard to subsection (gX7) (relating to election to use alternative depreciation system), and "(ii) after the application of section 280F(b) (relat- ing to listed property with limited business use). **(C) SPECIAL RULE FOR RESERVATION INFRASTRUCTURE INVESTMENT.— "(i) IN GENERAL.—Subparagraph (AXii) shall not apply to qualified infrastructure property located out- side of the Indian reservation if the purpose of such property is to connect with qualified infrastructure property located within the Indian reservation. "(ii) QuALiHED INFRASTRUCTURE PROPERTY.—For purposes of this subparagraph, the term 'qualified infrastructure property* means qualified Indian res- ervation property (determined without regard to subparagraph (AXii)) which— "(I) benefits the tribal infrastructure, "(II) is available to the general public, and "(III) is placed in service in connection with the taxpayer's active conduct of a trade or business within an Indian reservation. Such term includes, but is not limited to, roads, power lines, water systems, railroad spurs, and communica- tions facilities. "(5) REAL ESTATE RENTALS.—^For purposes of this sub- section, the rental to others of real property located within an Indian reservation shall be treated as the active conduct of a trade or business within an Indian reservation. "(6) INDIAN RESERVATION DEFINED.—For purposes of this subsection, the term 'Indian reservation' means a reservation, as defined in— "(A) section 3(d) of the Indian Financing Act of 1974 (25 U.S.C. 1452(d)), or "(B) section 4(10) of the Indian Child Welfare Act of 1978 (25 U.S.C. 1903(10)). "(7) COORDINATION WITH NONREVENUE LAWS.—Any ref- erence in this subsection to a provision not contained in this title shall be treated for purposes of this subsection as a ref- erence to such provision as in effect on the date of the enact- ment of this paragraph. "(8) TERMINATION.—^This subsection shall not apply to prop- erty placed in service after December 31,2003." (b) EFFECTIVE DATE.—^The amendment made by this section 26USCi68note. shall apply to property placed in service after December 31, 1993. SEC. 13322. INDIAN EMPLOYMENT CREDIT. (a) ALLOWANCE OF INDIAN EMPLOYMENT CREDIT.—Section 38(b) 26 use 38. (relating to general biisiness credits) is amended by striking "plus" at the end of paragraph (8), by striking the period at the end of paragraph (9) and inserting ", plus", and by adding after para- graph (9) the following new paragraph: "(10) the Indian employment credit as determined imder section 45A(a)." (b) AMOUNT OF INDIAN EMPLOYMENT CREDIT.—Subpart D of part IV of subchapter A of chapter 1 (relating to business related