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HR 364 109th Congress House

Bonus Depreciation Extension Act of 2005

Official title: To amend the Internal Revenue Code of 1986 to extend bonus depreciation for 2 years.

Introduced: January 25, 2005 Introduced by: Wilson, Joe Republican · South Carolina See on congress.gov
Taxation CommerceDepreciation and amortizationIncome taxNew York CityTax deductions
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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
Jan 25, 2005
Referred to the House Committee on Ways and Means.
Jan 25, 2005
Introduced in House
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 Latest action January 25, 2005

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Bonus Depreciation Extension Act of 2005 - Amends the Internal Revenue Code to extend, for two additional years, special depreciation allowances (bonus depreciation) for: (1) certain investment property acquired after September 10, 2001 (30 percent depreciation property); (2) certain investment property acquired after May 5, 2003 (50 percent depreciation property); and (3) New York Liberty Zone property.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Sessions, Pete
Texas · Mar 2, 2005
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 364: Bonus Depreciation Extension Act of 2005. 109th Congress. Open America. https://openamerica.io/bill/109-HR-364/
MLA
"H.R. 364: Bonus Depreciation Extension Act of 2005." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-364/.
Bluebook (legal)
H.R. 364, 109th Cong. (2026), https://openamerica.io/bill/109-HR-364/.
Markdown link
[H.R. 364: Bonus Depreciation Extension Act of 2005](https://openamerica.io/bill/109-HR-364/)
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