Small Business Enhancement Act of 1993

Summary

TABLE OF CONTENTS: Title I: Incremental Investment Tax Credit for Productive Property Title II: Increase in Expensing for Productive Property Small Business Enhancement Act of 1993 - Title I: Incremental Investment Tax Credit for Productive Property - Amends the Internal Revenue Code to allow small businesses a general investment credit for new productive property which is used as an integral part of manufacturing, production, or extraction, or which is a motor vehicle. Title II: Increase in Expensing for Productive Property - Increases the deduction limit for expensing such productive property. Makes medium-sized companies eligible for such deduction. Excludes such deduction from the minimum tax.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 27 January 1993

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• Introduced in House (PDF)

  Introduced in House · EN · 27 January 1993

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• Introduced in House

  summary · EN · 27 January 1993

  Open at official source

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