SB24-SA1,1,10
3"71.98
(3) (b) For purposes of computing depreciation or amortization for
4taxable years beginning on or after January 1, 2014, a taxpayer may continue to
5depreciate or amortize under the method used when the property was first placed in
6service. An election under this paragraph shall apply to all assets placed in service
7in a taxable year beginning before January 1, 2014, for which depreciation or
8amortization is computed. Individuals or entities claiming the election may not
9claim the basis adjustment under s. 71.05 (6) (b) 50., 71.26 (3) (ym), 71.34 (1k) (n),
10or 71.45 (2) (a) 19.".
