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United States · Bill · S

S. 1109 (103rd)

Investment Tax Incentive Act of 1993

referredUnited States· United States Congress· EN

Introduced

15 June 1993

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

26 August 2025

Summary

Investment Tax Incentive Act of 1993 - Amends the Internal Revenue Code to allow the depreciation deduction to be computed based on a neutral recovery basis for property placed in service after December 31, 1992. Repeals the special depreciation rules applicable under the adjusted current earnings provisions of the minimum tax.

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Documents

3 official files

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Sources

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