United States · Bill · S
S. 2284 (112th)
A bill to amend the Internal Revenue Code of 1986 to provide expensing for small businesses.
Introduced
16 April 2012
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
14 January 2025
Summary
Amends the Internal Revenue Code to allow an eligible small business to elect to expense the cost of its depreciable assets. Defines "eligible small business" as any trade or business that does not have a net profit in any taxable year of more than $1 million.
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 April 2012
Introduced in Senate (PDF)
Introduced in Senate · EN · 16 April 2012
Introduced in Senate
summary · EN · 16 April 2012
Sponsors
No sponsors or actors listed by the source.
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/112th-congress/senate-bill/2284
- Open data entity: https://api.congress.gov/v3/bill/112/s/2284