United States · Bill · S
S. 110 (96th)
Small Business Depreciation Reform Act of 1979
Introduced
23 January 1979
Last action
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Status
Referred to Senate Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
2 September 2025
Summary
Small Business Depreciation Reform Act of 1979 - Amends the Internal Revenue Code to allow the straight line depreciation based on a period of 36 months of business property with a useful life of three years or more and a basis not in excess of $25,000.
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Timeline
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 23 January 1979
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/96th-congress/senate-bill/110
- Open data entity: https://api.congress.gov/v3/bill/96/s/110