S.2284 A bill to amend the Internal Revenue Code of 1986 to provide expensing for small businesses.
A bill to amend the Internal Revenue Code of 1986 to provide expensing for small businesses.
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Our Analysis:
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Summary:
4/16/2012--Introduced.Amends the Internal Revenue Code to allow an eligible small business to elect to expense the cost of its depreciable assets. Defines"eligible small business"as any trade or business that does not have a net profit in any taxable year of more than $1 million.
Actions:
Read twice and referred to the Committee on Finance.
Question:
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