United States · Bill · HR
H.R. 1079 (108th)
Neutral Cost Recovery Act for Small Business
Introduced
5 March 2003
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
18 August 2025
Summary
Neutral Cost Recovery Act for Small Business - Amends the Internal Revenue Code to: (1) provide for increased expensing for small businesses; and (2) require that the depreciation deduction for certain property placed in service after 2003 be computed using neutral cost recovery ratios.
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Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 5 March 2003
Introduced in House (PDF)
Introduced in House · EN · 5 March 2003
Introduced in House
summary · EN · 5 March 2003
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/108th-congress/house-bill/1079
- Open data entity: https://api.congress.gov/v3/bill/108/hr/1079