The legislation denies expense method depreciation for property used outside the United States, property used in connection with furnishing lodging, property used by tax exempt organizations, property used by governments and foreign persons and air conditioning and heating units.
"Summary of Selected Provisions of the Small Business Job Protection Act,"
Agricultural Law Digest: Vol. 7
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol7/iss17/1