S.Amdt. 3210

SA 3210. Mr. CASEY (for himself and Mr. Cornyn) submitted an
amendment intended to be proposed to amendment SA 3060 proposed by Mr.
Wyden to the bill H.R. 3474, to amend the Internal Revenue Code of 1986
to allow employers to exempt employees with health coverage under
TRICARE or the Veterans Administration from being taken into account
for purposes of the employer mandate under the Patient Protection and
Affordable Care Act; which was ordered to lie on the table; as follows:

Strike section 122 and insert the following:

SEC. 122. PERMANENT EXTENSION OF 15-YEAR STRAIGHT-LINE COST
RECOVERY FOR QUALIFIED LEASEHOLD IMPROVEMENTS,
QUALIFIED RESTAURANT BUILDINGS AND
IMPROVEMENTS, AND QUALIFIED RETAIL
IMPROVEMENTS.

(a) Qualified Leasehold Improvement Property.--Clause (iv)
of section 168(e)(3)(E) is amended by striking ``placed in
service before January 1, 2014''.
(b) Qualified Restaurant Property.--Clause (v) of section
168(e)(3)(E) is amended by striking ``placed in service
before January 1, 2014''.
(c) Qualified Retail Improvement Property.--Clause (ix) of
section 168(e)(3)(E) is amended by striking ``, and before
January 1, 2014''.
(d) Effective Date.--The amendments made by this section
shall apply to property placed in service after December 31,
2013.
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