of railroad track maintenance credit (a) In general Section 45G(f) is amended by striking January 1, 2017 and inserting January 1, 2019 . (b) Effective date The amendment made by this section shall apply to expenditures paid or incurred in taxable years beginning after December 31, 2016. 203. Extension of mine rescue team training credit (a) In general Section 45N(e) is amended by striking December 31, 2016 and inserting December 31, 2018 . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2016. 204. Extension of qualified zone academy bonds (a) In general Section 54E(c)(1) is amended by striking and 2016 and inserting 2016, and 2017 . (b) Effective date The amendment made by this section shall apply to obligations issued after December 31, 2016. 205. Extension of classification of certain race horses as 3-year property (a) In general Section 168(e)(3)(A)(i) is amended— (1) by striking January 1, 2017 in subclause (I) and inserting January 1, 2019 , and (2) by striking December 31, 2016 in subclause (II) and inserting December 31, 2018 . (b) Effective date The amendments made by this section shall apply to property placed in service after December 31, 2016. 206. Extension of 7-year recovery period for motorsports entertainment complexes (a) In general Section 168(i)(15)(D) is amended by striking December 31, 2016 and inserting December 31, 2018 . (b) Effective date The amendment made by this section shall apply to property placed in service after December 31, 2016. 207. Extension of accelerated depreciation for business property on an Indian reservation (a) In general Section 168(j)(9) is amended by striking December 31, 2016 and inserting December 31, 2018 . (b) Effective date The amendment made by this section shall apply to property placed in service after December 31, 2016. 208. Extension of election to expense mine safety equipment (a) In general Section 179E(g) is amended by striking December 31, 2016 and inserting December 31, 2018 . (b)