Inflation adjustments (A) In general Subparagraph (A) of section 179(b)(6) is amended— (i) by striking 2015 and inserting 2018 , and (ii) in clause (ii), by striking calendar year 2014 and inserting calendar year 2017 . (B) Sport utility vehicles Section 179(b)(6) is amended— (i) in subparagraph (A), by striking paragraphs (1) and (2) and inserting paragraphs (1), (2), and (5)(A) , and (ii) in subparagraph (B), by inserting ($100 in the case of any increase in the amount under paragraph (5)(A)) after $10,000 . (b) Section 179 property to include qualified real property (1) In general Subparagraph (B) of section 179(d)(1) is amended to read as follows: (B) which is— (i) section 1245 property (as defined in section 1245(a)(3)), or (ii) qualified real property (as defined in subsection (f)), and . (2) Qualified real property defined Subsection (f) of section 179 is amended to read as follows: (f) Qualified real property For purposes of this subsection, the term qualified real property means— (1) any qualified improvement property described in section 168(e)(6), and (2) any of the following improvements to nonresidential real property placed in service after the date such property was first placed in service: (A) Roofs. (B) Heating, ventilation, and air-conditioning property. (C) Fire protection and alarm systems. (D) Security systems. . (c) Repeal of exclusion for certain property The last sentence of section 179(d)(1) is amended by inserting (other than paragraph (2) thereof) after section 50(b) . (d) Effective date The amendments made by this section shall apply to property placed in service in taxable years beginning after December 31, 2017. 13102. Modifications of gross receipts test for use of cash method of accounting by corporations and partnerships (a) Modifications of gross receipts test (1) In general So much of section 448(c) as precedes paragraph (2) is amended to read as follows: (c) Gross receipts test (1) In general A corporation or partnership meets the gross receipts test of this subsection for any