United States · Bill · S
S. 4105 (117th)
Supply Chain Disruptions Relief Act
Introduced
28 April 2022
Last action
—
Status
Held at the desk.
Sponsors
—
Subjects
Discovery layer
Source updated
5 December 2025
Summary
Supply Chain Disruptions Relief Act This bill modifies the treatment of liquidations of new motor vehicle inventory as qualified LIFO (last in first out accounting method) inventory. It allows new motor vehicle dealers to elect to wait until the end of 2025 to replace their inventory for purposes of determining income attributable to the sale of such inventory during 2020 and 2021.
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Timeline
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Votes
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Versions
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Documents
6 official files
Engrossed in Senate (text)
Engrossed in Senate · EN · 22 December 2022
Engrossed in Senate (PDF)
Engrossed in Senate · EN · 22 December 2022
Passed Senate
summary · EN · 22 December 2022
Introduced in Senate (text)
Introduced in Senate · EN · 28 April 2022
Introduced in Senate (PDF)
Introduced in Senate · EN · 28 April 2022
Introduced in Senate
summary · EN · 28 April 2022
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/117th-congress/senate-bill/4105
- Open data entity: https://api.congress.gov/v3/bill/117/s/4105