United States · Bill · HR
H.R. 4840 (108th)
Tax Simplification for America's Job Creators Act of 2004
Introduced
15 July 2004
Last action
7 September 2004 · Introduced
Status
Read twice and referred to the Committee on Finance.
Sponsors
Rep. Crane, Philip M. [R-IL-8], Rep. Boehner, John A. [R-OH-8], Rep. Doolittle, John T. [R-CA-4], Rep. Shaw, E. Clay, Jr. [R-FL-22], Rep. Cantor, Eric [R-VA-7], Rep. Rogers, Mike J. [R-MI-8], Rep. Akin, W. Todd [R-MO-2], Rep. Herger, Wally [R-CA-2], Rep. Wilson, Joe [R-SC-2], Rep. Biggert, Judy [R-IL-13], Rep. English, Phil [R-PA-3], Rep. Pryce, Deborah [R-OH-15], Rep. Bachus, Spencer [R-AL-6], Rep. McCotter, Thaddeus G. [R-MI-11], Rep. Miller, Jeff [R-FL-1], Rep. Sandlin, Max [D-TX-1], Sen. Portman, Rob [R-OH], Rep. Barrett, J. Gresham [R-SC-3], Sen. Vitter, David [R-LA]
Subjects
Taxation
Source updated
7 April 2025
Summary
Tax Simplification for America's Job Creators Act of 2004 - Amends the Internal Revenue Code to extend for two additional years (through 2007): (1) the increased expensing (up to $100,000) of small business assets; (2) the increase (to $400,000) in the cost limitation for property eligible for expensing; and (3) the inflation adjustments for the increased expensing amount and the limitation amount. Allows an inflation adjustment, beginning in 2004, of the $5 million gross receipts test amount used to determine eligibility for the cash method of accounting. Repeals or amends certain expired or inoperative provisions of the Code. Enacts a savings provision to prevent changes in tax liability resulting from repeals or amendments made by this Act for periods ending after its enactment date.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
15 July 2004
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
15 July 2004
Introduced
Introduced in House
Source: IntroReferral
15 July 2004
Introduced
Introduced in House
Source: IntroReferral
21 July 2004
Passed
Motion to reconsider laid on the table Agreed to without objection.
Source: Floor
21 July 2004
Vote
On motion to suspend the rules and pass the bill Agreed to by the Yeas and Nays: (2/3 required): 424 - 0 (Roll no. 405). (text: CR H6475-6477)
Source: Floor
21 July 2004
Vote
Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by the Yeas and Nays: (2/3 required): 424 - 0 (Roll no. 405).(text: CR H6475-6477)
Source: Floor
21 July 2004
Floor
Considered under suspension of the rules. (consideration: CR H6475-6483)
Source: Floor
21 July 2004
Vote
At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.
Source: Floor
21 July 2004
Floor
DEBATE - The House proceeded with forty minutes of debate on H.R. 4840.
Source: Floor
21 July 2004
Floor
Mr. Portman moved to suspend the rules and pass the bill.
Source: Floor
22 July 2004
Introduced
Received in the Senate.
Source: IntroReferral
7 September 2004
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Referred in Senate · 7 September 2004 · Download file
- Engrossed in House · 21 July 2004 · Download file
- Introduced in House · 15 July 2004 · Download file
Documents
8 official files
Referred in Senate (text)
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Referred in Senate (text)
Referred in Senate · EN · 7 September 2004
Referred in Senate (PDF)
Referred in Senate · EN · 7 September 2004
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Engrossed in House (text)
Engrossed in House · EN · 21 July 2004
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Engrossed in House (PDF)
Engrossed in House · EN · 21 July 2004
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Passed House without amendment
summary · EN · 21 July 2004
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Introduced in House (text)
Introduced in House · EN · 15 July 2004
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Introduced in House (PDF)
Introduced in House · EN · 15 July 2004
ViewDownloadOpen at official source
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Introduced in House
summary · EN · 15 July 2004
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Rep. Crane, Philip M. [R-IL-8] · R · Sponsor
- Rep. Boehner, John A. [R-OH-8] · R · Sponsor
- Rep. Doolittle, John T. [R-CA-4] · R · Sponsor
- Rep. Shaw, E. Clay, Jr. [R-FL-22] · R · Sponsor
- Rep. Cantor, Eric [R-VA-7] · R · Sponsor
- Rep. Rogers, Mike J. [R-MI-8] · R · Sponsor
- Rep. Akin, W. Todd [R-MO-2] · R · Sponsor
- Rep. Herger, Wally [R-CA-2] · R · Sponsor
- Rep. Wilson, Joe [R-SC-2] · R · Sponsor
- Rep. Biggert, Judy [R-IL-13] · R · Sponsor
- Rep. English, Phil [R-PA-3] · R · Sponsor
- Rep. Pryce, Deborah [R-OH-15] · R · Cosponsor
- Rep. Bachus, Spencer [R-AL-6] · R · Cosponsor
- Rep. McCotter, Thaddeus G. [R-MI-11] · R · Cosponsor
- Rep. Miller, Jeff [R-FL-1] · R · Cosponsor
- Rep. Sandlin, Max [D-TX-1] · D · Cosponsor
- Sen. Portman, Rob [R-OH] · R · Cosponsor
- Rep. Barrett, J. Gresham [R-SC-3] · R · Cosponsor
- Sen. Vitter, David [R-LA] · R · Cosponsor
- · ssfi00 · Standing
- · hswm00 · Standing
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/108th-congress/house-bill/4840
- Open data entity: https://api.congress.gov/v3/bill/108/hr/4840
- us · 108-hr-4840 · source updated 7 April 2025