HR 4332 · 113th Congress · Taxation

To direct the Secretary of the Treasury to increase the dollar limitation on the de minimis safe harbor from treatment as a capital expenditure for taxpayers without applicable financial statements.

Introduced 2014-03-27· Sponsored by Rep. Gardner, Cory [R-CO-4]· House

Bill Progress

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Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(2014-03-27)

Plain Language Summary

[AI summary unavailable — showing source text] Instructs the Secretary of the Treasury to modify a specified Treasury Regulation to increase from $500 to $1,000 the limitation governing the de minimis safe harbor for taxpayers without applicable financial statements.…

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

Cosponsors (4)

4 Republicans
Rep. Cramer, Kevin [R-ND-At Large]ND
Rep. Tipton, Scott R. [R-CO-3]CO
Rep. Long, Billy [R-MO-7]MO
Rep. Coffman, Mike [R-CO-6]CO