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HR 1456 102th Congress House Taxation Business valuation Depreciation and amortization Income tax Tax deductions

Intangibles Amortization Clarification Act of 1991

Introduced: March 18, 1991 See on congress.gov
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This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 5 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 5, 1992
See H.R.11.
Oct 29, 1991
Committee Hearings Held.
Oct 2, 1991
Committee Hearings Held.
Mar 18, 1991
Referred to the House Committee on Ways and Means.
Mar 18, 1991
Introduced in House
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 Plain-English summary Congressional Research Service

Intangibles Amortization Clarification Act of 1991 - Amends the Internal Revenue Code to allow the amortization of customer based, market share and similar intangible items for purposes of the depreciation deduction.

What's happening now October 5, 1992

See H.R.11.

 Related & companion bills 1
  • HR 11 Procedurally related Revenue Act of 1992
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 3 Republican 1
D
Neal, Richard E.
Massachusetts · Jun 3, 1991
 R
Rogers, Harold
Kentucky · May 9, 1991
 D
Pallone, Frank
New Jersey · Apr 15, 1991
 D
Reed, Jack
Rhode Island · Apr 10, 1991
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1456: Intangibles Amortization Clarification Act of 1991. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-1456/
MLA
"H.R. 1456: Intangibles Amortization Clarification Act of 1991." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-1456/.
Bluebook (legal)
H.R. 1456, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-1456/.
Markdown link
[H.R. 1456: Intangibles Amortization Clarification Act of 1991](https://openamerica.io/bill/102-HR-1456/)
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