United States · Bill · S
S. 1461 (111th)
A bill to amend the Internal Revenue Code of 1986 to treat trees and vines producing fruit, nuts, or other crops as placed in service in the year in which it is planted for purposes of special allowance for depreciation.
Introduced
16 July 2009
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
4 December 2025
Summary
Amends the Internal Revenue Code to treat trees or vines producing fruit, nuts, or other crops as placed in service in the year in which they are planted for purposes of the additional 50% bonus depreciation allowance.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
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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 · EN · 16 July 2009
Introduced in Senate (PDF)
Introduced in Senate · EN · 16 July 2009
Introduced in Senate
summary · EN · 16 July 2009
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/111th-congress/senate-bill/1461
- Open data entity: https://api.congress.gov/v3/bill/111/s/1461