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HR 4184 106th Congress House Taxation Business income tax Commerce Computer software Depreciation and amortization Income tax Science, Technology, Communications Tax deductions

Fairness in Amortization of Software Tax Act of 2000

Introduced: April 5, 2000 See on congress.gov
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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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 5, 2000
Referred to the House Committee on Ways and Means.
Apr 5, 2000
Introduced in House
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 Plain-English summary Congressional Research Service
Fairness in Amortization of Software Tax Act of 2000 - Amends the Internal Revenue Code to: (1) make depreciable computer software eligible for section 179 annual expensing; and (2) exempt all computer software from designation as "section 197 intangible" (15-year depreciation).
What's happening now April 5, 2000

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Calvert, Ken
California · May 4, 2000
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4184: Fairness in Amortization of Software Tax Act of 2000. 106th Congress. Open America. https://openamerica.io/bill/106-HR-4184/
MLA
"H.R. 4184: Fairness in Amortization of Software Tax Act of 2000." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-4184/.
Bluebook (legal)
H.R. 4184, 106th Cong. (2026), https://openamerica.io/bill/106-HR-4184/.
Markdown link
[H.R. 4184: Fairness in Amortization of Software Tax Act of 2000](https://openamerica.io/bill/106-HR-4184/)
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