expenditures Section 263(a)(1) of such Code (relating to capital expenditures) is amended by striking or at the end of subparagraph (K), by striking the period at the end of paragraph (L) and inserting , or , and by adding at the end the following new subparagraph: (M) expenditures for which a deduction is allowed under section 179F. . (c) Technical and clerical amendments (1) Section 312(k)(3)(B) of such Code is amended by striking or 179E each place it appears in the text or heading thereof and inserting 179E, or 179F . (2) Paragraphs (2)(C) and (3)(C) of section 1245(a) of such Code are each amended by inserting 179F, after 179E, . (3) The table of sections for part VI of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 179E the following new item: Sec. 179F. Mechanical insulation property. . (d) Effective date The amendments made by this section shall apply to property placed in service after the date of enactment of this Act.