United States · Bill · S
S. 236 (107th)
Small Business Tax Fairness Act of 2001
Introduced
1 February 2001
Last action
—
Status
Sponsor introductory remarks on measure. (CR S1216)
Sponsors
—
Subjects
Discovery layer
Source updated
19 August 2025
Summary
Small Business Tax Fairness Act of 2001 - Amends the Internal Revenue Code to: (1) increase the amount of section 179 property which may be expensed and permit the expensing of computer software; and (2) classify restaurants and franchise operations as 15-year property.
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 · 1 February 2001
Introduced in Senate (PDF)
Introduced in Senate · EN · 1 February 2001
Introduced in Senate
summary · EN · 1 February 2001
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/107th-congress/senate-bill/236
- Open data entity: https://api.congress.gov/v3/bill/107/s/236