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HR 5486 106th Congress House Taxation Antennas Business income tax Commerce Depreciation and amortization Electronics Equipment and supplies Income tax Science, Technology, Communications Tax deductions Wireless communication

To amend the Internal Revenue Code of 1986 to include wireless telecommunications equipment in the definition of qualified technological equipment for purposes of determining the depreciation…

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To amend the Internal Revenue Code of 1986 to include wireless telecommunications equipment in the definition of qualified technological equipment for purposes of determining the depreciation treatment of such equipment.

Introduced: October 18, 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
Oct 18, 2000
Referred to the House Committee on Ways and Means. (text of measure as introduced: CR 10/19/2000 E1868)
Oct 18, 2000
Introduced in House
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 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to include wireless telecommunications equipment in the definition of qualified technological equipment for purposes of determining the depreciation treatment of such equipment under the accelerated cost recovery system.
What's happening now October 18, 2000

Referred to the House Committee on Ways and Means. (text of measure as introduced: CR 10/19/2000 E1868)

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Neal, Richard E.
Massachusetts · Oct 18, 2000
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5486: To amend the Internal Revenue Code of 1986 to include wireless telecommunications equipment in the definition of qualified technological equipment for purposes of determining the depreciation treatment of such equipment.. 106th Congress. Open America. https://openamerica.io/bill/106-HR-5486/
MLA
"H.R. 5486: To amend the Internal Revenue Code of 1986 to include wireless telecommunications equipment in the definition of qualified technological equipment for purposes of determining the depreciation treatment of such equipment.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-5486/.
Bluebook (legal)
H.R. 5486, 106th Cong. (2026), https://openamerica.io/bill/106-HR-5486/.
Markdown link
[H.R. 5486: To amend the Internal Revenue Code of 1986 to include wireless telecommunications equipment in the definition of qualified technological equipment for purposes of determining the depreciation treatment of such equipment.](https://openamerica.io/bill/106-HR-5486/)
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