CREATE JOBS Act

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 3967 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 3967 To amend the Internal Revenue Code of 1986 to permanently allow a tax deduction at the time an investment in qualified property is made, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES June 12, 2025 Mr. Grothman (for himself, Mr. Mann, Mr. Rose, and Mr. Rulli) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to permanently allow a tax deduction at the time an investment in qualified property is made, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Cost Recovery and Expensing Acceleration to Transform the Economy and Jumpstart Opportunities for Businesses and Startups Act'' or the ``CREATE JOBS Act''. SEC. 2. PERMANENT FULL EXPENSING FOR QUALI…