Bill Summary & Status for the 106th Congress

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H.R.4184
Sponsor: Rep Cox, Christopher(introduced 4/5/2000)
Latest Major Action: 4/5/2000 Referred to House committee
Title: To amend the Internal Revenue Code of 1986 to implement the recommendation of the National Taxpayer Advocate that the depreciable life of computer software correspond to its actual useful life.
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TITLE(S):  (italics indicate a title for a portion of a bill)
STATUS: (color indicates Senate actions)
4/5/2000:
Referred to the House Committee on Ways and Means.
COMMITTEE(S):
RELATED BILL DETAILS:

***NONE***

AMENDMENT(S):

***NONE***

COSPONSORS(13), ALPHABETICAL [followed by Cosponsors withdrawn]:     (Sort: by date)

Rep Buyer, Steve E. - 5/17/2000 Rep Calvert, Ken - 5/4/2000
Rep Davis, Thomas M. - 4/5/2000 Rep Doyle, Michael F. - 6/7/2000
Rep Dreier, David - 4/5/2000 Rep Goodlatte, Bob - 7/17/2000
Rep Johnson, Sam - 4/5/2000 Rep McCollum, Bill - 6/7/2000
Rep Morella, Constance A. - 5/15/2000 Rep Nethercutt, George R., Jr. - 5/2/2000
Rep Rohrabacher, Dana - 5/4/2000 Rep Thornberry, William (Mac) - 6/8/2000
Rep Weller, Jerry - 7/17/2000

SUMMARY AS OF:
4/5/2000--Introduced.

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).