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HR 4087 107th Congress House

Small Business Investment in Growth Act of 2002

Official title: To amend the Internal Revenue Code of 1986 to provide for an increase in expensing under section 179.

Introduced: April 9, 2002 See on congress.gov
Taxation Business income taxCommerceDepreciation and amortizationIncome taxTax 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 9, 2002
Referred to the House Committee on Ways and Means.
Apr 9, 2002
Sponsor introductory remarks on measure. (CR E450)
Apr 9, 2002
Introduced in House
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 Latest action April 9, 2002

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service
Small Business Investment in Growth Act of 2002 - Increases to $40,000 the maximum amount a taxpayer may expense certain property (Section 179 business property) as a tax deduction for a taxable year. Increases from $200,000 to $325,000 the amount of property triggering the phaseout of such maximum.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 1 Republican 2
R
Issa, Darrell
California · Apr 17, 2002
 R
Thune, John
South Dakota · Apr 17, 2002
 D
Velázquez, Nydia M.
New York · Apr 9, 2002
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4087: Small Business Investment in Growth Act of 2002. 107th Congress. Open America. https://openamerica.io/bill/107-HR-4087/
MLA
"H.R. 4087: Small Business Investment in Growth Act of 2002." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-4087/.
Bluebook (legal)
H.R. 4087, 107th Cong. (2026), https://openamerica.io/bill/107-HR-4087/.
Markdown link
[H.R. 4087: Small Business Investment in Growth Act of 2002](https://openamerica.io/bill/107-HR-4087/)
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