of section 168 shall have the same meaning when used in this section as when used in such subsection. . (2) Clerical amendment The table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 139I the following new item: Sec. 139J. Exclusion of gain on disposition of property in connection with qualified relocation of manufacturing. . (c) Effective dates (1) Accelerated depreciation The amendment made by subsection (a) shall apply to property placed in service after the date of the enactment of this Act. (2) Exclusion of gain The amendments made by subsection (b) shall apply to sales and exchanges after the date of the enactment of this Act. 3. Permanent full expensing for qualified property (a) In general Paragraph (6) of section 168(k) of the Internal Revenue Code of 1986 is amended to read as follows: (6) Applicable percentage For purposes of this subsection, the term applicable percentage means, in the case of property placed in service (or, in the case of a specified plant described in paragraph (5), a plant which is planted or grafted) after September 27, 2017, 100 percent. . (b) Conforming amendments (1) Section 168(k) of the Internal Revenue Code of 1986 is amended— (A) in paragraph (2)— (i) in subparagraph (A)— (I) in clause (i)(V), by inserting and at the end