United States · Bill · S
S. 1441 (109th)
A bill to amend the Internal Revenue Code of 1986 to include wireless telecommunications equipment in the definition of qualified technological equipment for purposes of determining the depreciation treatment of such equipment.
Introduced
21 July 2005
Last action
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Status
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S8667)
Sponsors
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Subjects
Discovery layer
Source updated
6 December 2025
Summary
Amends the Internal Revenue Code to include wireless telecommunications equipment in the definition of qualified technological equipment for depreciation purposes. Defines "wireless telecommunications equipment" as equipment used in the transmission, reception, coordination, or switching of wireless telecommunications service, other than cell towers, buildings, T-1 lines or other cabling connecting cell sites to mobile switching centers.
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN · 21 July 2005
Introduced in Senate (PDF)
Introduced in Senate · EN · 21 July 2005
Introduced in Senate
summary · EN · 21 July 2005
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/109th-congress/senate-bill/1441
- Open data entity: https://api.congress.gov/v3/bill/109/s/1441