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HR 4134 105th Congress House Taxation Business income tax Commerce Computer software Computers Costs Depreciation and amortization Income tax Science, Technology, Communications Small business Tax deductions Year 2000 computer problem

To amend the Internal Revenue Code of 1986 to permit year 2000 computer conversion costs to be expensed by small businesses under section 179 and to provide a $20,000 increase in the limitation under…

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To amend the Internal Revenue Code of 1986 to permit year 2000 computer conversion costs to be expensed by small businesses under section 179 and to provide a $20,000 increase in the limitation under section 179 for such costs.

Introduced: June 24, 1998 See on congress.gov
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
Jun 24, 1998
Referred to the House Committee on Ways and Means.
Jun 24, 1998
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to: (1) permit Year 2000 computer problem conversion costs to be expensed; and (2) increase, for 1998 and 1999, the limitation for such costs.

What's happening now June 24, 1998

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 4134: To amend the Internal Revenue Code of 1986 to permit year 2000 computer conversion costs to be expensed by small businesses under section 179 and to provide a $20,000 increase in the limitation under section 179 for such costs.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-4134/
MLA
"H.R. 4134: To amend the Internal Revenue Code of 1986 to permit year 2000 computer conversion costs to be expensed by small businesses under section 179 and to provide a $20,000 increase in the limitation under section 179 for such costs.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-4134/.
Bluebook (legal)
H.R. 4134, 105th Cong. (2026), https://openamerica.io/bill/105-HR-4134/.
Markdown link
[H.R. 4134: To amend the Internal Revenue Code of 1986 to permit year 2000 computer conversion costs to be expensed by small businesses under section 179 and to provide a $20,000 increase in the limitation under section 179 for such costs.](https://openamerica.io/bill/105-HR-4134/)
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