To amend the Internal Revenue Code of 1986 to require the use of the 150 percent declining balance method of depreciation for computer equipment for certain purposes of the alternative minimum tax.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to require the use of the 150 percent declining balance method of depreciation for computer equipment for alternative minimum tax purposes. Allows the use of the straight-line method for the first year for which such method will yield a higher allowance.…