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United States · Bill · HR

H.R. 4822 (113th)

Accelerate Our Manufacturers Act

referredUnited States· United States Congress· EN

Introduced

10 June 2014

Last action

Status

Referred to the House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

12 August 2025

Summary

Accelerate Our Manufacturers Act - Amends the Internal Revenue Code to allow an additional 100% depreciation allowance (bonus depreciation) for qualified manufacturing property and an election to accelerate the alternative minimum tax (AMT) credit with respect to such property in lieu of bonus depreciation. Defines "qualified manufacturing property" as property that is acquired after December 31, 2013, and before January 1, 2019, and that is used by a manufacturer to produce an article from new or raw material, or from scrap, salvage, or junk material, by processing or changing the form of an article or by combining or assembling two or more articles.

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Documents

3 official files

Introduced in House (text)

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Sources

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