United States · Bill · S
S. 470 (105th)
A bill to amend the Internal Revenue Code of 1986 to make a technical correction relating to the depreciation on property used within an Indian reservation.
Introduced
18 March 1997
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
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Subjects
Discovery layer
Source updated
7 April 2025
Summary
Amends Internal Revenue Code provisions relating to depreciation to modify, for provisions concerning property on Indian reservations, the definition of "Indian reservation" to eliminate a reference to the definition of that term in the Indian Financing Act of 1974. Makes the change effective as if it had been included in the Revenue Reconciliation Act of 1993.
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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 (text)
Introduced in Senate · EN · 18 March 1997
Introduced in Senate (PDF)
Introduced in Senate · EN · 18 March 1997
Introduced in Senate
summary · EN · 18 March 1997
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/105th-congress/senate-bill/470
- Open data entity: https://api.congress.gov/v3/bill/105/s/470