United States · Bill · S
S. 158 (108th)
Small Business Expensing Improvement Act of 2003
Introduced
14 January 2003
Last action
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Status
Referred to the Committee on Finance. (text of measure as introduced: CR S300)
Sponsors
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Subjects
Discovery layer
Source updated
18 August 2025
Summary
Small Business Expensing Improvement Act of 2003 - Amends the Internal Revenue Code with respect to the expensing of depreciable business assets (section 179) to increase the maximum amount which may be expensed to $75,000 and the phase-out threshold to $325,000.
This text is taken from the official record. PoliticalRepo does not editorialize.
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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 · 14 January 2003
Introduced in Senate (PDF)
Introduced in Senate · EN · 14 January 2003
Introduced in Senate
summary · EN · 14 January 2003
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/108th-congress/senate-bill/158
- Open data entity: https://api.congress.gov/v3/bill/108/s/158