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HR 1678 109th Congress House Taxation Capital investments Commerce Depreciation and amortization Finance and Financial Sector Income tax Small business Tax deductions

To amend the Internal Revenue Code of 1986 to extend the deduction for increased expensing for small business.

Introduced: April 19, 2005 See on congress.gov
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This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) 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
Apr 19, 2005
Referred to the House Committee on Ways and Means.
Apr 19, 2005
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to extend for two additional years (taxable years beginning before 2010) provisions allowing the increased expensing of small business assets.

What's happening now April 19, 2005

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Republican 2
R
Wilson, Joe
South Carolina · Jul 11, 2005
 R
McCaul, Michael T.
Texas · May 10, 2005
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1678: To amend the Internal Revenue Code of 1986 to extend the deduction for increased expensing for small business.. 109th Congress. Open America. https://openamerica.io/bill/109-HR-1678/
MLA
"H.R. 1678: To amend the Internal Revenue Code of 1986 to extend the deduction for increased expensing for small business.." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-1678/.
Bluebook (legal)
H.R. 1678, 109th Cong. (2026), https://openamerica.io/bill/109-HR-1678/.
Markdown link
[H.R. 1678: To amend the Internal Revenue Code of 1986 to extend the deduction for increased expensing for small business.](https://openamerica.io/bill/109-HR-1678/)
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