H.R. 4311 · 111th Congress
Bonus Depreciation and Enhanced Expensing for Small Businesses Extension Act of 2009
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Never voted on. It didn't reach a floor vote before the 111th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
D
HalvorsonSponsor6 cosponsors · 6 D
0 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
Bonus Depreciation and Enhanced Expensing for Small Businesses Extension Act of 2009 - Amends the Internal Revenue Code to extend through 2010: (1) the increased expensing allowance for depreciable small business assets (i.e., $250,000); (2) bonus depreciation for depreciable business property; and (3) the taxpayer election to accelerate alternative minimum…
What it does: CRS summary · Introduced in House · Dec 15, 2009
Bonus Depreciation and Enhanced Expensing for Small Businesses Extension Act of 2009 - Amends the Internal Revenue Code to extend through 2010: (1) the increased expensing allowance for depreciable small business assets (i.e., $250,000); (2) bonus depreciation for depreciable business property; and (3) the taxpayer election to accelerate alternative minimum tax and research tax credits in lieu of bonus depreciation. Sets forth special rules for taxpayers who previously elected acceleration of such credits and for those who did not.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Bonus Depreciation and Enhanced Expensing for Small Businesses Extension Act of 2009
Latest action (Dec 15, 2009): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Dec 15, 2009
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.