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HR 3304 105th Congress House

Computer Equipment Common Sense Depreciation Act

Official title: To amend the Internal Revenue Code of 1986 to establish a 2-year recovery period for depreciation of computers and peripheral equipment used in manufacturing.

Introduced: March 5, 1998 See on congress.gov
Taxation Business income taxCommerceComputer integrated manufacturing systemsComputers
More subjectsShow fewer subjects
Depreciation and amortizationEquipment and suppliesIncome taxScience, Technology, CommunicationsTax deductions
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 3, 1998
Referred to the House Committee on Ways and Means.
Mar 3, 1998
Introduced in House
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 Latest action March 3, 1998

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Computer Equipment Common Sense Depreciation Act - Amends the Internal Revenue Code to provide for a two-year recovery period for the depreciation of computers and peripheral equipment used in manufacturing.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1
DUNN, JENNIFER
· Sep 9, 1998
 D
Lofgren, Zoe
California · Mar 5, 1998
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3304: Computer Equipment Common Sense Depreciation Act. 105th Congress. Open America. https://openamerica.io/bill/105-HR-3304/
MLA
"H.R. 3304: Computer Equipment Common Sense Depreciation Act." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-3304/.
Bluebook (legal)
H.R. 3304, 105th Cong. (2026), https://openamerica.io/bill/105-HR-3304/.
Markdown link
[H.R. 3304: Computer Equipment Common Sense Depreciation Act](https://openamerica.io/bill/105-HR-3304/)
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