United States · Bill · S
S. 3493 (95th)
Small Business Depreciation Reform Act
Introduced
12 September 1978
Last action
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Status
Referred to Senate Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
2 September 2025
Summary
Small Business Depreciation Reform Act - Amends the Internal Revenue Code to permit a taxpayer, in calculating depreciation allowances of property, to apply a 36-month useful life computed under the straight-line method for up to $100,000 of property.
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 12 September 1978
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/95th-congress/senate-bill/3493
- Open data entity: https://api.congress.gov/v3/bill/95/s/3493