Yes. Additionally, the enacting statute had a retroactive enactment date. I understand that on the 2020 tax returns, taxpayers will need to elect-out of the QIP bonus depreciation and go forward without it ... OR ... start using the QIP's shorter life-going forward and optionally (and recommended) file amended returns for the prior years for the missed QIP depreciation deductions. I also understand that failure to elect-out requires that the new provisions be used going forward, like it or not-which is a good thing for most. Failure to file the prior amended returns will result in lost deductions-which is a bad thing for most. If the amended returns trigger an NOL, that can now be carried back 5 years.