S 236 · 107th Congress · Taxation

Small Business Tax Fairness Act of 2001

Introduced 2001-02-01· Sponsored by Sen. Hutchinson, Tim [R-AR]· Senate

Bill Progress

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Introduced
2
Committee
3
Senate Vote
4
House
5
Enacted
Latest: Sponsor introductory remarks on measure. (CR S1216)(2001-02-08)

Plain Language Summary

[AI summary unavailable — showing source text] Small Business Tax Fairness Act of 2001 - Amends the Internal Revenue Code to: (1) increase the amount of section 179 property which may be expensed and permit the expensing of computer software; and (2) classify restaurants and franchise operations as 15-year property.…

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

Cosponsors (1)

1 Republican
Sen. Cochran, Thad [R-MS]MS