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HR 539 103th Congress House Taxation Accounting Depreciation and amortization Earnings Gross national product Income tax Minimum tax Tax deductions

Investment Tax Incentive Act of 1993

Introduced: January 21, 1993 See on congress.gov
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This bill died when the 103rd Congress ended
It never became law before the 103rd Congress (1993–1994) 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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 29, 1994
Sponsor introductory remarks on measure. (CR H6460)
Aug 10, 1993
See H.R.2264.
Jan 21, 1993
Referred to the House Committee on Ways and Means.
Jan 21, 1993
Introduced in House
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 Plain-English summary Congressional Research Service

Investment Tax Incentive Act of 1993 - Amends the Internal Revenue Code to allow the depreciation deduction to be computed based on a neutral recovery basis for property placed in service after December 31, 1992.

Repeals the special depreciation rules applicable under the adjusted current earnings provisions of the minimum tax.

What's happening now July 29, 1994

Sponsor introductory remarks on measure. (CR H6460)

 Related & companion bills 2
  • S 1109 Identical bill Investment Tax Incentive Act of 1993
  • HR 2264 Procedurally related Omnibus Budget Reconciliation Act of 1993
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Republican 2
BUYER, STEPHEN
· Jan 21, 1993
 R
Calvert, Ken
California · Jan 21, 1993
 R
Crapo, Mike
Idaho · Jan 21, 1993
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 539: Investment Tax Incentive Act of 1993. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-539/
MLA
"H.R. 539: Investment Tax Incentive Act of 1993." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-539/.
Bluebook (legal)
H.R. 539, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-539/.
Markdown link
[H.R. 539: Investment Tax Incentive Act of 1993](https://openamerica.io/bill/103-HR-539/)
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