Landfill Reduction Act of 2000

Landfill Reduction Act of 2000 - Amends the Internal Revenue Code to require the aggregate cost taken into account for purposes of allowing a deduction of costs pertaining to section 179 (relating to expensing depreciable business assets) property to be at least equal to the lesser of: (1) $500,000; or (2) the cost of such property which is qualified reusable pallet and container property placed in service during the taxable year.

Makes this Act inapplicable to any taxable year beginning after December 31, 2008.