I 111th CONGRESS 1st Session H. R. 4411 IN THE HOUSE OF REPRESENTATIVES December 19, 2009 Mr. Roskam (for himself, Ms. Berkley, Mr. Cantor, Mr. Brady of Texas, and Mr. Boustany) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to make permanent accelerated depreciation of natural gas distribution property and to clarify to which property such treatment applies.

1.

Accelerated depreciation of natural gas distribution facilities

(a)

Accelerated depreciation made permanent

Clause (viii) of section 168(e)(3)(E) of the Internal Revenue Code of 1986 is amended by striking , and which is placed in service before January 1, 2011. (b)

Clarification of property to which treatment applies

Clause (viii) of section 168(e)(3)(E) of such Code is amended by striking line and inserting facility. (c)

Effective dates

The amendments made by this section shall apply to property placed in service after December 31, 2010.