United States · Bill · S
S. 1254 (96th)
Patent Depreciation Act
Introduced
24 May 1979
Last action
24 May 1979 · Introduced
Status
Referred to Senate Committee on Finance.
Sponsors
Sen. Bentsen, Lloyd M. [D-TX], Sen. Moynihan, Daniel Patrick [D-NY], Sen. Hollings, Ernest F. [D-SC], Sen. Lugar, Richard G. [R-IN]
Subjects
Taxation
Source updated
2 September 2025
Summary
Patent Depreciation Act - Amends the Internal Revenue Code to provide that research and experimental expenditures in connection with a patent may be amortized for any period of not less than 60 months.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
24 May 1979
Introduced
Referred to Senate Committee on Finance.
Source: IntroReferral
24 May 1979
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
No version snapshots stored. Document URLs remain at the source.
Documents
1 official file
Introduced in Senate
summary · EN · 24 May 1979
Sponsors
- Sen. Bentsen, Lloyd M. [D-TX] · D · Sponsor
- Sen. Moynihan, Daniel Patrick [D-NY] · D · Cosponsor
- Sen. Hollings, Ernest F. [D-SC] · D · Cosponsor
- Sen. Lugar, Richard G. [R-IN] · R · Cosponsor
- · ssfi00 · Standing
Related records
- related to → Patent Depreciation Act
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/96th-congress/senate-bill/1254
- Open data entity: https://api.congress.gov/v3/bill/96/s/1254
- us · 96-s-1254 · source updated 2 September 2025