A bill to amend the Internal Revenue Code of 1986 to make a technical correction relating to the depreciation on property used within an Indian reservation.

Amends Internal Revenue Code provisions relating to depreciation to modify, for provisions concerning property on Indian reservations, the definition of "Indian reservation" to eliminate a reference to the definition of that term in the Indian Financing Act of 1974. Makes the change effective as if it had been included in the Revenue Reconciliation Act of 1993.