Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)

Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code
now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 ->
59,740; repo total 105,704 records. Deterministic (byte-identical rerun,
verified on Title 42's 8,356 sections); make check green. make
legal-us-code default now covers every title.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legal/us/code/title-26/chapter-1/section-1397a.md

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+---
+type: "LegalText"
+title: "26 U.S.C. § 1397A"
+description: "Increase in expensing under section 179"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "1"
+chapter_name: "NORMAL TAXES AND SURTAXES"
+section: "1397A"
+citation: "26 U.S.C. § 1397A"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s1397A"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "32b2790ddf4b8931b2cb71cf28d5edc2391602f4183fbaea09b0d7b1349412b0"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "a486bc55f17cf57b3d7aac8db20a11463035bfacdbcc0a1f8b5242309f01854d"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 1397A - Increase in expensing under section 179
+
+## Text
+
+(a) General rule In the case of an enterprise zone business, for purposes of section 179—
+
+(1) the limitation under section 179(b)(1) shall be increased by the lesser of—
+
+(A) $35,000, or
+
+(B) the cost of section 179 property which is qualified zone property placed in service during the taxable year, and
+
+(2) the amount taken into account under section 179(b)(2) with respect to any section 179 property which is qualified zone property shall be 50 percent of the cost thereof.
+
+(b) Recapture Rules similar to the rules under section 179(d)(10) shall apply with respect to any qualified zone property which ceases to be used in an empowerment zone by an enterprise zone business.
+
+(c) Termination This section shall not apply to any property placed in service in taxable years beginning after December 31, 2020.
+
+(Added Pub. L. 103–66, title XIII, § 13301(a), Aug. 10, 1993, 107 Stat. 552; amended Pub. L. 105–34, title IX, § 952(c), Aug. 5, 1997, 111 Stat. 887; Pub. L. 106–554, § 1(a)(7) [title I, § 114(a), (b)], Dec. 21, 2000, 114 Stat. 2763, 2763A–601; Pub. L. 116–260, div. EE, title I, § 118(b), Dec. 27, 2020, 134 Stat. 3051.)
+
+## Notes
+
+Editorial Notes
+
+Amendments2020—Subsec. (c). Pub. L. 116–260 added subsec. (c). 2000—Subsec. (a)(1)(A). Pub. L. 106–554, § 1(a)(7) [title I, § 114(a)], substituted “$35,000” for “$20,000”. Subsec. (c). Pub. L. 106–554, § 1(a)(7) [title I, § 114(b)], struck out heading and text of subsec. (c). Text read as follows: “For purposes of this section, qualified zone property shall not include any property substantially all of the use of which is in any parcel described in section 1391(g)(3)(A)(iii).” 1997—Subsec. (c). Pub. L. 105–34 added subsec. (c).
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date 2020 AmendmentAmendment by Pub. L. 116–260 applicable to taxable years beginning after Dec. 31, 2020, see section 118(e) of div. EE of Pub. L. 116–260, set out as a note under section 1391 of this title.
+
+Effective Date of 2000 AmendmentPub. L. 106–554, § 1(a)(7) [title I, § 114(c)], Dec. 21, 2000, 114 Stat. 2763, 2763A–601, provided that: “The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2001.”