United States · Bill · HR
H.R. 4407 (96th)
Patent Depreciation Act
Introduced
11 June 1979
Last action
—
Status
Referred to House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
2 September 2025
Summary
Patent Depreciation Act - Amends the Internal Revenue Code to provide that research and experimental expenditures in connection with a patent may be amortized for any period of not less than 60 months.
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Versions
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Documents
1 official file
Introduced in House
summary · EN · 11 June 1979
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/96th-congress/house-bill/4407
- Open data entity: https://api.congress.gov/v3/bill/96/hr/4407