[Congressional Record Volume 166, Number 42 (Tuesday, March 3, 2020)]
[Senate]
[Page S1425]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 1450. Mr. TOOMEY (for himself and Mr. Jones) submitted an 
amendment intended to be proposed to amendment SA 1407 submitted by Ms. 
Murkowski and intended to be proposed to the bill S. 2657, to support 
innovation in advanced geothermal research and development, and for 
other purposes; which was ordered to lie on the table; as follows:

        At the end, add the following:

       TITLE IV--AMENDMENTS TO THE INTERNAL REVENUE CODE OF 1986

     SEC. 4001. TECHNICAL AMENDMENTS REGARDING QUALIFIED 
                   IMPROVEMENT PROPERTY.

       (a) In General.--Section 168 of the Internal Revenue Code 
     of 1986 is amended--
       (1) in subsection (e)--
       (A) in paragraph (3)(E), by striking ``and'' at the end of 
     clause (v), by striking the period at the end of clause (vi) 
     and inserting ``, and'', and by adding at the end the 
     following new clause:
       ``(vii) any qualified improvement property.'', and
       (B) in paragraph (6)(A), by inserting ``made by the 
     taxpayer'' after ``any improvement'', and
       (2) in the table contained in subsection (g)(3)(B)--
       (A) by striking the item relating to subparagraph (D)(v), 
     and
       (B) by inserting after the item relating to subparagraph 
     (E)(vi) the following new item:
  ``(E)(vii)......................................................20''.

       (b) Effective Date.--The amendments made by this section 
     shall take effect as if included in section 13204 of Public 
     Law 115-97.
                                 ______