HR 4407 · 96th Congress · Taxation
Patent Depreciation Act
Bill Progress
✓
Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to House Committee on Ways and Means.(1979-06-11)
Plain Language Summary
[AI summary unavailable — showing source text]
Patent Depreciation Act - Amends the Internal Revenue Code to provide that research and experimental expenditures in connection with a patent may be amortized for any period of not less than 60 months.…
Summarized by Claude AI · Non-partisan · For informational purposes only
Cosponsors (14)
10 Democrats4 Republicans