HR 4184 · 106th Congress · Taxation

Fairness in Amortization of Software Tax Act of 2000

Introduced 2000-04-05· Sponsored by Rep. Cox, Christopher [R-CA-47]· House

Bill Progress

Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(2000-04-05)

Plain Language Summary

[AI summary unavailable — showing source text] Fairness in Amortization of Software Tax Act of 2000 - Amends the Internal Revenue Code to: (1) make depreciable computer software eligible for section 179 annual expensing; and (2) exempt all computer software from designation as "section 197 intangible" (15-year depreciation).…

Summarized by Claude AI · Non-partisan · For informational purposes only

Cosponsors (13)

1 Democrat12 Republicans