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HR 1560 106th 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: May 24, 1999 See on congress.gov
Taxation Business income taxCommerceComputer integrated manufacturing systemsComputers
More subjectsShow fewer subjects
Depreciation and amortizationEquipment and suppliesIncome taxScience, Technology, CommunicationsTax deductions
This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 26, 1999
Referred to the House Committee on Ways and Means.
Apr 26, 1999
Sponsor introductory remarks on measure. (CR E763)
Apr 26, 1999
Introduced in House
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 Latest action April 26, 1999

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 establish a two-year recovery period for depreciation (including alternative depreciation for tax-exempt use property, etc.) of computers and peripheral equipment used in manufacturing.

 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. 1560: Computer Equipment Common Sense Depreciation Act. 106th Congress. Open America. https://openamerica.io/bill/106-HR-1560/
MLA
"H.R. 1560: Computer Equipment Common Sense Depreciation Act." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-1560/.
Bluebook (legal)
H.R. 1560, 106th Cong. (2026), https://openamerica.io/bill/106-HR-1560/.
Markdown link
[H.R. 1560: Computer Equipment Common Sense Depreciation Act](https://openamerica.io/bill/106-HR-1560/)
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