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.

Summary

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.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 27 March 2014

   Introduced

   Introduced in House

   Source: IntroReferral

2. 27 March 2014

   Introduced

   Introduced in House

   Source: IntroReferral

3. 27 March 2014

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 27 March 2014 · Official file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 27 March 2014

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 27 March 2014

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 27 March 2014

  Open at official source

Sponsors

• Sen. Gardner, Cory [R-CO] · R · Sponsor
• Kevin Cramer · R · Sponsor
• Scott Tipton · R · Sponsor
• Billy Long · R · Sponsor
• Mike Coffman · R · Sponsor
• · hswm00 · Standing

Related records

No cross-record relationships stored yet.