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) Effective date The amendment made by this section shall apply to property placed in service after December 31, 2016. 209. Extension of special expensing rules for certain productions (a) In general Section 181(g) is amended by striking December 31, 2016 and inserting December 31, 2017 . (b) Effective date The amendment made by this section shall apply to productions commencing after December 31, 2016. 210. Extension of deduction allowable with respect to income attributable to domestic production activities in Puerto Rico (a) In general Section 199(d)(8)(C) is amended— (1) by striking first 11 taxable years and inserting first 12 taxable years , and (2) by striking January 1, 2017 and inserting January 1, 2018 . (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2016. 211. Extension of special rule relating to qualified timber gain (a) In general Section 1201(b) is amended by striking 2016 and inserting 2016 or 2017 . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2016. 212. Extension of empowerment zone tax incentives (a) In general (1) Extension Section 1391(d)(1)(A)(i) is amended by striking December 31, 2016 and inserting December 31, 2018 . (2) Treatment of certain termination dates specified in nominations In the case of a designation of an empowerment zone the nomination for which included a termination date which is contemporaneous with the date specified in subparagraph (A)(i) of section 1391(d)(1) of the Internal Revenue Code of 1986 (as in effect before the enactment of this Act), subparagraph (B) of such section shall not apply with respect to such designation if, after the date of the enactment of this section, the entity