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S 160 108th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to allow the expensing of broadband Internet access expenditures, and for other purposes.

Introduced: March 6, 2003 See on congress.gov
Taxation Administrative procedureAntennasBroadbandCable television
More subjectsShow fewer subjects
Capital investmentsCommerceCommunication satellitesCooperative societiesCorporation taxesDepartment of the TreasuryDepreciation and amortizationDepressed areasDistrict of ColumbiaEconomics and Public FinanceEnterprise zonesGovernment Operations and PoliticsGovernment paperworkHousing and Community DevelopmentIncome taxInternetLawLease and rental servicesScience, Technology, CommunicationsTax deductionsTax returnsTax-exempt organizationsTelecommunication industryTelecommunication systemsTelephoneTelevision relay systemsUrban affairsWireless communication
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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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 14, 2003
Read twice and referred to the Committee on Finance.
Jan 14, 2003
Sponsor introductory remarks on measure. (CR S302-303)
Jan 14, 2003
Introduced in Senate
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 Latest action January 14, 2003

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to: (1) permit any qualified broadband expenditure which is paid or incurred by the taxpayer to be treated as an expense which is not chargeable to capital account; and (2) any expenditure so treated to be allowed as a deduction. Defines terms and sets forth rules.
 Related & companion bills 1
  • HR 769 Identical bill To amend the Internal Revenue Code of 1986 to allow the expensing of broadband Internet access expenditures, and for ot…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 2 Republican 2
D
Murray, Patty
Washington · Mar 6, 2003
 R
Crapo, Mike
Idaho · Jan 28, 2003
 R
Graham, Lindsey
South Carolina · Jan 14, 2003
 D
Schumer, Charles E.
New York · Jan 14, 2003
Cite this page click to expand
APA
U.S. Congress. (2026). S. 160: A bill to amend the Internal Revenue Code of 1986 to allow the expensing of broadband Internet access expenditures, and for other purposes.. 108th Congress. Open America. https://openamerica.io/bill/108-S-160/
MLA
"S. 160: A bill to amend the Internal Revenue Code of 1986 to allow the expensing of broadband Internet access expenditures, and for other purposes.." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-S-160/.
Bluebook (legal)
S. 160, 108th Cong. (2026), https://openamerica.io/bill/108-S-160/.
Markdown link
[S. 160: A bill to amend the Internal Revenue Code of 1986 to allow the expensing of broadband Internet access expenditures, and for other purposes.](https://openamerica.io/bill/108-S-160/)
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