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S 265 108th Congress Senate Taxation Automobiles Depreciation and amortization Income tax Tax deductions Trucks

SUV Business Tax Loophole Closure Act

Introduced: January 30, 2003 See on congress.gov
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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 30, 2003
Read twice and referred to the Committee on Finance.
Jan 30, 2003
Sponsor introductory remarks on measure. (CR S1828-1829)
Jan 30, 2003
Introduced in Senate
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 Plain-English summary Congressional Research Service
SUV Business Tax Loophole Closure Act - Amends the Internal Revenue Code to include sports utility vehicles (SUVs) in the limitation on depreciation of certain luxury automobiles.
What's happening now January 30, 2003

Read twice and referred to the Committee on Finance.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Durbin, Richard J.
Illinois · Feb 4, 2003
 D
Schumer, Charles E.
New York · Jan 30, 2003
Cite this page click to expand
APA
U.S. Congress. (2026). S. 265: SUV Business Tax Loophole Closure Act. 108th Congress. Open America. https://openamerica.io/bill/108-S-265/
MLA
"S. 265: SUV Business Tax Loophole Closure Act." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-S-265/.
Bluebook (legal)
S. 265, 108th Cong. (2026), https://openamerica.io/bill/108-S-265/.
Markdown link
[S. 265: SUV Business Tax Loophole Closure Act](https://openamerica.io/bill/108-S-265/)
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