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HR 3680 109th Congress House Taxation Commerce Contracts Depreciation and amortization Energy Equipment and supplies Income tax Petroleum industry Petroleum refineries Tax deductions

To amend the Internal Revenue Code of 1986 to increase and extend temporary expensing for equipment used in refining of liquid fuels.

Introduced: September 7, 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
Sep 7, 2005
Referred to the House Committee on Ways and Means.
Sep 7, 2005
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to: (1) increase from 50 to 100 percent the cost percentage of qualified refinery property eligible for expensing; and (2) extend until January 1, 2015, the placed-in-service requirement for such property.

What's happening now September 7, 2005

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 1693 Related bill A bill to amend the Internal Revenue Code of 1986 to allow the temporary expensing of equipment used in refining of liq…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Simpson, Michael K.
Idaho · Sep 27, 2005
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3680: To amend the Internal Revenue Code of 1986 to increase and extend temporary expensing for equipment used in refining of liquid fuels.. 109th Congress. Open America. https://openamerica.io/bill/109-HR-3680/
MLA
"H.R. 3680: To amend the Internal Revenue Code of 1986 to increase and extend temporary expensing for equipment used in refining of liquid fuels.." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-3680/.
Bluebook (legal)
H.R. 3680, 109th Cong. (2026), https://openamerica.io/bill/109-HR-3680/.
Markdown link
[H.R. 3680: To amend the Internal Revenue Code of 1986 to increase and extend temporary expensing for equipment used in refining of liquid fuels.](https://openamerica.io/bill/109-HR-3680/)
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