United States · Bill · HR
H.R. 4311 (111th)
Bonus Depreciation and Enhanced Expensing for Small Businesses Extension Act of 2009
Introduced
15 December 2009
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
14 August 2025
Summary
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.
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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 · 15 December 2009
Introduced in House (PDF)
Introduced in House · EN · 15 December 2009
Introduced in House
summary · EN · 15 December 2009
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/111th-congress/house-bill/4311
- Open data entity: https://api.congress.gov/v3/bill/111/hr/4311