United States · Bill · S
S. 3709 (93rd)
A bill to amend the Internal Revenue Code of 1954 to permit the amortization over a 5-year period of new facilities for the production of fertilizer.
Introduced
27 June 1974
Last action
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Status
Referred to Senate Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
1 August 2024
Summary
Allows under the Internal Revenue Code an amortization tax deduction over a five-year period of new facilities for the production of fertilizer, which shall be in lieu of the depreciation deduction for such facilities.
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Timeline
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 27 June 1974
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/93rd-congress/senate-bill/3709
- Open data entity: https://api.congress.gov/v3/bill/93/s/3709