United States · Bill · HR
H.R. 5440 (102nd)
To amend the Internal Revenue Code of 1986 to repeal the special depreciation rules applicable under the adjusted current earnings provisions of the minimum tax.
Introduced
18 June 1992
Last action
18 June 1992 · Introduced
Status
Referred to the House Committee on Ways and Means.
Sponsors
Rep. Jenkins, Edgar L. [D-GA-9], Rep. Archer, Bill [R-TX-7], Rep. Anthony, Beryl, Jr. [D-AR-4], Rep. Kennelly, Barbara B. [D-CT-1], Rep. Levin, Sander M. [D-MI-12], Sen. Cardin, Benjamin L. [D-MD], Rep. McGrath, Raymond J. [R-NY-5]
Subjects
Taxation
Source updated
7 February 2024
Summary
Amends the Internal Revenue Code to repeal the special depreciation rules applicable under the adjusted current earnings provisions of the minimum tax. Requires the depreciation deduction with respect to any property for any taxable year beginning after December 31, 1991, to be the same as the depreciation deduction allowable in computing alternative minimum taxable income for such taxable year.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
18 June 1992
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
18 June 1992
Introduced
Introduced in House
Source: IntroReferral
18 June 1992
Introduced
Introduced in House
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in House · — · Download file
Documents
2 official files
Introduced in House (text)
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Leesvertaling
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Introduced in House (text)
Introduced in House · EN
Introduced in House
summary · EN · 18 June 1992
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. Jenkins, Edgar L. [D-GA-9] · D · Sponsor
- Rep. Archer, Bill [R-TX-7] · R · Sponsor
- Rep. Anthony, Beryl, Jr. [D-AR-4] · D · Sponsor
- Rep. Kennelly, Barbara B. [D-CT-1] · D · Sponsor
- Rep. Levin, Sander M. [D-MI-12] · D · Sponsor
- Sen. Cardin, Benjamin L. [D-MD] · D · Sponsor
- Rep. McGrath, Raymond J. [R-NY-5] · R · Sponsor
- · 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/102nd-congress/house-bill/5440
- Open data entity: https://api.congress.gov/v3/bill/102/hr/5440
- us · 102-hr-5440 · source updated 7 February 2024