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HR 771 108th Congress House

Full Expensing for Economic Growth Act of 2003

Official title: To amend the Internal Revenue Code of 1986 to expand bonus depreciation to expensing for 18 months.

Introduced: February 13, 2003 See on congress.gov
Taxation AutomobilesBuilding constructionCommerceComputer software
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ContractsDepreciation and amortizationIncome taxInfrastructureLeasesMotor vehiclesPublic utilitiesScience, Technology, CommunicationsTax deductionsTransportation and Public WorksWater Resources DevelopmentWater supply
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This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) 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
Feb 13, 2003
Referred to the House Committee on Ways and Means.
Feb 13, 2003
Introduced in House
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 Latest action February 13, 2003

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service
Full Expensing for Economic Growth Act of 2003 - Amends the Internal Revenue Code with respect to the special first-year allowance for certain property acquired after September 10, 2001 and before September 11, 2004, to increase such allowance to 100 percent for 18 months from the date of enactment of this Act, if there was no written binding contract in effect before such date, for: (1) the acquisition of such property; or (2) in the case of property manufactured, constructed, or produced for the taxpayer's own use, for the manufacture, construction, or production of such property.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 20
All 20 Republican 6
Vitter, David
· Jul 22, 2004
Burr, Richard
· Mar 27, 2003
 R
Moran, Jerry
Kansas · Mar 20, 2003
OSE, DOUG
· Mar 19, 2003
TIAHRT, TODD
· Mar 4, 2003
BALLENGER, CASS
· Feb 13, 2003
 R
Blackburn, Marsha
Tennessee · Feb 13, 2003
 R
Calvert, Ken
California · Feb 13, 2003
 R
Capito, Shelley Moore
West Virginia · Feb 13, 2003
COLLINS, MAC
· Feb 13, 2003
CRANE, PHILIP
· Feb 13, 2003
DUNN, JENNIFER
· Feb 13, 2003
HOUGHTON, AMO
· Feb 13, 2003
Isakson, Johnny
· Feb 13, 2003
 R
Issa, Darrell
California · Feb 13, 2003
MCINNIS, SCOTT
· Feb 13, 2003
NETHERCUTT, GEORGE
· Feb 13, 2003
 R
Sessions, Pete
Texas · Feb 13, 2003
SMITH, NICK
· Feb 13, 2003
TAUZIN, W.
· Feb 13, 2003
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 771: Full Expensing for Economic Growth Act of 2003. 108th Congress. Open America. https://openamerica.io/bill/108-HR-771/
MLA
"H.R. 771: Full Expensing for Economic Growth Act of 2003." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-771/.
Bluebook (legal)
H.R. 771, 108th Cong. (2026), https://openamerica.io/bill/108-HR-771/.
Markdown link
[H.R. 771: Full Expensing for Economic Growth Act of 2003](https://openamerica.io/bill/108-HR-771/)
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