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HR 1895 107th 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: June 18, 2001 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 107th Congress ended
It never became law before the 107th Congress (2001–2002) 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
May 17, 2001
Referred to the House Committee on Ways and Means.
May 17, 2001
Introduced in House
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 Latest action May 17, 2001

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
 Cosponsors 2
All 2 Republican 1
R
Graves, Sam
Missouri · Jun 20, 2001
CRANE, PHILIP
· Jun 18, 2001
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1895: Computer Equipment Common Sense Depreciation Act. 107th Congress. Open America. https://openamerica.io/bill/107-HR-1895/
MLA
"H.R. 1895: Computer Equipment Common Sense Depreciation Act." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-1895/.
Bluebook (legal)
H.R. 1895, 107th Cong. (2026), https://openamerica.io/bill/107-HR-1895/.
Markdown link
[H.R. 1895: Computer Equipment Common Sense Depreciation Act](https://openamerica.io/bill/107-HR-1895/)
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