H.R. 4332 · 113th Congress
To direct the Secretary of the Treasury to increase the dollar limitation on the de minimis safe harbor from…
Full title
To direct the Secretary of the Treasury to increase the dollar limitation on the de minimis safe harbor from treatment as a capital expenditure for taxpayers without applicable financial statements.
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Never voted on. It didn't reach a floor vote before the 113th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
R
GardnerSponsor4 cosponsors · 4 R
4 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
Instructs the Secretary of the Treasury to modify a specified Treasury Regulation to increase from $500 to $1,000 the limitation governing the de minimis safe harbor for taxpayers without applicable financial statements.
What it does: CRS summary · Introduced in House · Mar 27, 2014
Instructs the Secretary of the Treasury to modify a specified Treasury Regulation to increase from $500 to $1,000 the limitation governing the de minimis safe harbor for taxpayers without applicable financial statements.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: To direct the Secretary of the Treasury to increase the dollar limitation on the de minimis safe harbor from treatment as a capital expenditure for taxpayers without applicable financial statements.
Latest action (Mar 27, 2014): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Mar 27, 2014
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.