Skip to content
PoliticalRepoPoliticalRepo

United States · Law · HR

H.R. 4520 (108th)

American Jobs Creation Act of 2004

enactedUnited States· United States Congress· EN

Introduced

4 June 2004

Last action

22 October 2004 · President

Status

Became Public Law No: 108-357.

Sponsors

Rep. Thomas, William M. [R-CA-21], Rep. Crane, Philip M. [R-IL-8], Rep. Shaw, E. Clay, Jr. [R-FL-22], Rep. Johnson, Nancy L. [R-CT-5], Rep. Houghton, Amo [R-NY-31], Rep. Herger, Wally [R-CA-2], Rep. McCrery, Jim [R-LA-4], Rep. Camp, Dave [R-MI-4], Rep. Ramstad, Jim [R-MN-3], Rep. Johnson, Sam [R-TX-3], Rep. Dunn, Jennifer [R-WA-8], Rep. Collins, Mac [R-GA-3], Sen. Portman, Rob [R-OH], Rep. English, Phil [R-PA-3], Rep. Hayworth, J. D. [R-AZ-5], Rep. Hulshof, Kenny C. [R-MO-9], Rep. McInnis, Scott [R-CO-3], Rep. Lewis, Ron [R-KY-2], Rep. Foley, Mark [R-FL-16], Rep. Brady, Kevin [R-TX-8], Rep. Ryan, Paul [R-WI-1], Rep. Feeney, Tom [R-FL-24], Rep. Sessions, Pete [R-TX-17], Sen. Burr, Richard [R-NC], Rep. Harris, Katherine [R-FL-13], Sen. Blackburn, Marsha [R-TN], Rep. Cantor, Eric [R-VA-7], Rep. Brown, Henry E., Jr. [R-SC-1], Rep. Jenkins, William L. [R-TN-1], Sen. Isakson, Johnny [R-GA], Rep. Wamp, Zach [R-TN-3], Rep. Whitfield, Ed [R-KY-1], Rep. Duncan, John J., Jr. [R-TN-2], Rep. Rogers, Harold [R-KY-5], Rep. Kingston, Jack [R-GA-1], Rep. Smith, Lamar [R-TX-21], Rep. Neugebauer, Randy [R-TX-19], Rep. Nethercutt, George R., Jr. [R-WA-5], Rep. Carter, John R. [R-TX-31], Rep. Granger, Kay [R-TX-12], Rep. Culberson, John Abney [R-TX-7]

Subjects

Agriculture, Taxation

Source updated

7 April 2025

Agriculture · Taxation

Summary

American Jobs Creation Act of 2004 - Amends the Internal Revenue Code to repeal the tax exclusion for extraterritorial income. Reduces corporate tax rates on domestic production activities income and on certain small businesses. Extends until 2008 provisions allowing expensing of small business assets and revises rules for the depreciation of certain leasehold improvements, restaurant property, aircraft, and bonus depreciation property. Revises tax rules for S corporations and rules relating to the foreign source income of U.S. businesses and individuals. Reduces the alternative minimum tax for certain corporations and farmers. Repeals excise tax reductions for certain alcohol fuel mixtures and allows the tax credit for alcohol products used as fuel to reduce excise tax liabilities. Adds tax reporting requirements to regulate the payment of certain fuel excise taxes. Extends certain expiring tax credits and deductions and authorities for the issuance of certain tax-exempt bonds. Permits a taxpayer election to deduct State and local general sales taxes in lieu of State and local income taxes. Sets forth rules relating to the tax treatment of expatriated individuals and corporations. Adds or increases penalties for abusive tax shelter activities. Revises tax rules for the treatment of certain transactions made primarily for the avoidance of U.S. taxation. Revises rules for the tax treatment of certain leases made with tax-exempt entities. Authorizes the Secretary of the Treasury to enter into contracts with private collection agencies for the collection of unpaid taxes. Sets forth rules for the tax deduction for charitable contributions of patents and other similar intellectual properties and for motor vehicles, boats, and aircraft. Fair and Equitable Tobacco Reform Act of 2004 - Eliminates tobacco quota and price support programs and provides for transitional payments to tobacco quota holders and active producers of quota tobacco.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 4 June 2004

    Introduced

    Referred to the Committee on Ways and Means, and in addition to the Committee on Agriculture, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

    Source: IntroReferral

  2. 4 June 2004

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 4 June 2004

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 4 June 2004

    Introduced

    Referred to the Committee on Ways and Means, and in addition to the Committee on Agriculture, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

    Source: IntroReferral

  5. 14 June 2004

    Vote

    Ordered to be Reported (Amended) by the Yeas and Nays: 27 - 9.

    Source: Committee

  6. 14 June 2004

    Committee

    Committee Consideration and Mark-up Session Held.

    Source: Committee

  7. 16 June 2004

    Committee

    Committee on Agriculture discharged.

    Source: Committee

  8. 16 June 2004

    Calendars

    Placed on the Union Calendar, Calendar No. 317.

    Source: Calendars

  9. 16 June 2004

    Discharge

    Committee on Agriculture discharged.

    Source: Discharge

  10. 16 June 2004

    Introduced

    House Committee on Agriculture Granted an extension for further consideration ending not later than June 16, 2004.

    Source: IntroReferral

  11. 16 June 2004

    Reported

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 108-548, Part I.

    Source: Committee

  12. 16 June 2004

    Reported

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 108-548, Part I.

    Source: Committee

  13. 17 June 2004

    Passed

    Motion to reconsider laid on the table Agreed to without objection.

    Source: Floor

  14. 17 June 2004

    Vote

    On passage Passed by recorded vote: 251 - 178 (Roll no. 259).

    Source: Floor

  15. 17 June 2004

    Vote

    Passed/agreed to in House: On passage Passed by recorded vote: 251 - 178 (Roll no. 259).

    Source: Floor

  16. 17 June 2004

    Vote

    On motion to recommit with instructions Failed by the Yeas and Nays: 193 - 235 (Roll no. 258). (text: CR 6/18/2004 H4408-4431)

    Source: Floor

  17. 17 June 2004

    Floor

    The previous question on the motion to recommit with instructions was ordered without objection. (consideration: CR 6/18/2004 H4432)

    Source: Floor

  18. 17 June 2004

    Floor

    Mr. Rangel moved to recommit with instructions to Ways and Means. (consideration: CR 6/18/2004 H4408-4433)

    Source: Floor

  19. 17 June 2004

    Floor

    The previous question was ordered pursuant to the rule.

    Source: Floor

  20. 17 June 2004

    Floor

    Rule provides for consideration of H.R. 4520 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. Measure will be considered read. Bill is closed to amendments.

    Source: Floor

  21. 17 June 2004

    Reported

    Considered under the provisions of rule H. Res. 681. (consideration: CR H4305-4388, CR 6/18/2004 H4393-4433; text of measure as reported in House: CR H4306-4347)

    Source: Floor

  22. 17 June 2004

    Passed

    Rule H. Res. 681 passed House.

    Source: Floor

  23. 17 June 2004

    Reported

    Rules Committee Resolution H. Res. 681 Reported to House. Rule provides for consideration of H.R. 4520 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. Measure will be considered read. Bill is closed to amendments.

    Source: Floor

  24. 18 June 2004

    Introduced

    Received in the Senate.

    Source: IntroReferral

  25. 21 June 2004

    Introduced

    Read twice. Placed on Senate Legislative Calendar under General Orders. Calendar No. 591.

    Source: Calendars

  26. 15 July 2004

    Passed

    Passed/agreed to in Senate: Passed Senate with an amendment by Voice Vote.(text: CR 7/16/2004 S8281-8399)

    Source: Floor

  27. 15 July 2004

    Passed

    Motion to proceed to consideration of measure agreed to in Senate. (consideration: CR S8150)

    Source: Floor

  28. 15 July 2004

    ResolvingDifferences

    Senate insisted on its amendment, requested a conference.

    Source: ResolvingDifferences

  29. 19 July 2004

    Floor

    Message on Senate action sent to the House.

    Source: Floor

  30. 29 September 2004

    ResolvingDifferences

    Conference held.

    Source: ResolvingDifferences

  31. 29 September 2004

    ResolvingDifferences

    Conference committee actions: Conference held.

    Source: ResolvingDifferences

  32. 29 September 2004

    ResolvingDifferences

    The Speaker appointed conferees - from the Committee on Ways and Means for consideration of the House bill and the Senate amendment, and modifications committed to conference: Thomas, Crane, McCrery, Rangel, and Levin.

    Source: ResolvingDifferences

  33. 29 September 2004

    Passed

    Motion to reconsider laid on the table Agreed to without objection.

    Source: ResolvingDifferences

  34. 29 September 2004

    Passed

    On motion that the House disagree to the Senate amendment, and agree to a conference Agreed to by voice vote. (consideration: CR H7776)

    Source: ResolvingDifferences

  35. 29 September 2004

    ResolvingDifferences

    The previous question was ordered without objection.

    Source: ResolvingDifferences

  36. 29 September 2004

    Floor

    DEBATE - The House proceeded with one hour of debate on the motion to instruct conferees on H.R. 4520. The instructions contained in the motion seek to require the managers on the part of the House to include in the conference report an effective rate reduction for income from production activities in the United States; to the maximimum extent possible within the scope of conference, to not include any increase in tax benefits for the overseas operations of multinationals; to develop a conference report that will not increase the federal deficit in either the short or long term; as soon as practicable after the adoption of this motion, to meet in open session with the Senate conferees, and file a conference report consistent with the preceding provisions of this instruction at a time permitting passage before the adjournment before the election.

    Source: Floor

  37. 29 September 2004

    ResolvingDifferences

    Mr. Thomas moved that the House disagree to the Senate amendment, and agree to a conference. (consideration: CR H7749-7757, H7776)

    Source: ResolvingDifferences

  38. 4 October 2004

    ResolvingDifferences

    Conference held.

    Source: ResolvingDifferences

  39. 4 October 2004

    ResolvingDifferences

    Conference committee actions: Conference held.

    Source: ResolvingDifferences

  40. 5 October 2004

    ResolvingDifferences

    Conference held.

    Source: ResolvingDifferences

  41. 5 October 2004

    ResolvingDifferences

    Conference committee actions: Conference held.

    Source: ResolvingDifferences

  42. 6 October 2004

    ResolvingDifferences

    Conference held.

    Source: ResolvingDifferences

  43. 6 October 2004

    ResolvingDifferences

    Conference committee actions: Conference held.

    Source: ResolvingDifferences

  44. 7 October 2004

    Passed

    Conferees agreed to file conference report.

    Source: ResolvingDifferences

  45. 7 October 2004

    Vote

    On agreeing to the conference report Agreed to by the Yeas and Nays: 280 - 141 (Roll no. 509).

    Source: ResolvingDifferences

  46. 7 October 2004

    Passed

    Motions to reconsider laid on the table Agreed to without objection.

    Source: ResolvingDifferences

  47. 7 October 2004

    Vote

    Conference report agreed to in House: On agreeing to the conference report Agreed to by the Yeas and Nays: 280 - 141 (Roll no. 509).

    Source: ResolvingDifferences

  48. 7 October 2004

    ResolvingDifferences

    The previous question was ordered without objection. (consideration: CR H8725)

    Source: ResolvingDifferences

  49. 7 October 2004

    Floor

    DEBATE - The House proceeded with one hour of debate on the conference report to accompany H.R. 4520.

    Source: Floor

  50. 7 October 2004

    ResolvingDifferences

    Mr. Thomas brought up conference report H. Rept. 108-755 for consideration under the provisions of H. Res. 830. (consideration: CR H8711-8726)

    Source: ResolvingDifferences

  51. 7 October 2004

    Passed

    Rule H. Res. 830 passed House.

    Source: Floor

  52. 7 October 2004

    Reported

    Rules Committee Resolution H. Res. 830 Reported to House. Rule provides for consideration of the conference report to H.R. 4520. All points of order against the conference report and against its consideration are waived. The conference report shall be considered as read.

    Source: Floor

  53. 7 October 2004

    ResolvingDifferences

    Conference report H. Rept. 108-755 filed. (text of conference report: CR H8411-8640)

    Source: ResolvingDifferences

  54. 7 October 2004

    ResolvingDifferences

    Conference report filed: Conference report H. Rept. 108-755 filed.(text of conference report: CR H8411-8640)

    Source: ResolvingDifferences

  55. 7 October 2004

    Passed

    Conference committee actions: Conferees agreed to file conference report.

    Source: ResolvingDifferences

  56. 8 October 2004

    ResolvingDifferences

    Conference report considered in Senate. (consideration: CR S10764)

    Source: ResolvingDifferences

  57. 8 October 2004

    Floor

    Cloture motion on the conference report to accompany H.R. 4520 presented in Senate. (consideration: CR S10764)

    Source: Floor

  58. 9 October 2004

    ResolvingDifferences

    Conference report considered in Senate. (consideration: CR S10928-10945)

    Source: ResolvingDifferences

  59. 10 October 2004

    Vote

    Cloture invoked in Senate by Yea-Nay Vote. 66 - 14. Record Vote Number: 210. (consideration: CR S11038; text: S11038)

    Source: Floor

  60. 10 October 2004

    ResolvingDifferences

    Conference report considered in Senate. (consideration: CR S11019-11068)

    Source: ResolvingDifferences

  61. 11 October 2004

    ResolvingDifferences

    Conference report considered in Senate. (consideration: CR S11191-11222)

    Source: ResolvingDifferences

  62. 11 October 2004

    Vote

    Conference report agreed to in Senate: Senate agreed to conference report by Yea-Nay Vote. 69 - 17. Record Vote Number: 211.

    Source: ResolvingDifferences

  63. 12 October 2004

    Floor

    Message on Senate action sent to the House.

    Source: Floor

  64. 21 October 2004

    Floor

    Presented to President.

    Source: Floor

  65. 21 October 2004

    President

    Presented to President.

    Source: President

  66. 22 October 2004

    Became law

    Became Public Law No: 108-357.

    Source: President

  67. 22 October 2004

    Became law

    Signed by President.

    Source: BecameLaw

  68. 22 October 2004

    President

    Signed by President.

    Source: President

Votes

11 October 2004 · Conference Report Agreed to · On the Conference Report H.R. 4520 · Conference Report Agreed to · Official source

Yes 69 · No 17 · Abstain — · Absent/not voting 13

Showing the first 4 recorded positions. Vote totals above are complete.

10 October 2004 · Cloture Motion Agreed to · On the Cloture Motion H.R. 4520 · Cloture Motion Agreed to · Official source

Yes 66 · No 14 · Abstain — · Absent/not voting 19

Showing the first 4 recorded positions. Vote totals above are complete.

Versions

Documents

20 official files

Enrolled Bill (text)

View fileDownload file

This file cannot be previewed here. Use View or Download.

Leesvertaling

Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

  • Enrolled Bill (text)

    Enrolled Bill · EN

    ViewDownloadOpen at official source

  • Enrolled Bill (PDF)

    Enrolled Bill · EN

    ViewDownloadOpen at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

  • Public Law (text)

    Public Law · EN · 22 October 2004

    ViewDownloadOpen at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

  • Public Law (PDF)

    Public Law · EN · 22 October 2004

    ViewDownloadOpen at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

  • Public Law

    summary · EN · 22 October 2004

    Open at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

  • Conference report filed in House

    summary · EN · 7 October 2004

    Open at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

  • Engrossed Amendment Senate (text)

    Engrossed Amendment Senate · EN · 15 July 2004

    ViewDownloadOpen at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

  • Engrossed Amendment Senate (PDF)

    Engrossed Amendment Senate · EN · 15 July 2004

    ViewDownloadOpen at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

  • Passed Senate amended

    summary · EN · 15 July 2004

    Open at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

  • Placed on Calendar Senate (text)

    Placed on Calendar Senate · EN · 21 June 2004

    ViewDownloadOpen at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

  • Placed on Calendar Senate (PDF)

    Placed on Calendar Senate · EN · 21 June 2004

    ViewDownloadOpen at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

  • Engrossed in House (text)

    Engrossed in House · EN · 17 June 2004

    ViewDownloadOpen at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

  • Engrossed in House (PDF)

    Engrossed in House · EN · 17 June 2004

    ViewDownloadOpen at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

  • Passed House amended

    summary · EN · 17 June 2004

    Open at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

  • Reported in House (text)

    Reported in House · EN · 16 June 2004

    ViewDownloadOpen at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

  • Reported in House (PDF)

    Reported in House · EN · 16 June 2004

    ViewDownloadOpen at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

  • Reported to House with amendment(s)

    summary · EN · 16 June 2004

    Open at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

  • Introduced in House (text)

    Introduced in House · EN · 4 June 2004

    ViewDownloadOpen at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

  • Introduced in House (PDF)

    Introduced in House · EN · 4 June 2004

    ViewDownloadOpen at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

  • Introduced in House

    summary · EN · 4 June 2004

    Open at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

Related records

Related across the Repo ecosystem

Direct relationships are identifier-backed. Topic context means shared TopicMembership — not a citation and not causation.

Direct relationships

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.