HR 3273
102th Congress
House
Taxation
Corporation taxes
Depreciation and amortization
Income tax
Semiconductor industry
Semiconductor Investment Act of 1991
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 2, 1991
Referred to the House Committee on Ways and Means.
Aug 2, 1991
Introduced in House
Ask about this bill
Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.
Plain-English summary
Semiconductor Investment Act of 1991 - Amends the Internal Revenue Code to classify the depreciable life for semiconductor manufacturing equipment as three-year property.
What's happening now
Referred to the House Committee on Ways and Means.
Bill text
1 version
- Introduced in House Formatted Text
Committees of jurisdiction
1
Cite this page
U.S. Congress. (2026). H.R. 3273: Semiconductor Investment Act of 1991. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-3273/
"H.R. 3273: Semiconductor Investment Act of 1991." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-3273/.
H.R. 3273, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-3273/.
[H.R. 3273: Semiconductor Investment Act of 1991](https://openamerica.io/bill/102-HR-3273/)