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HR 4236 109th Congress House Taxation Agricultural machinery Agriculture and Food Commerce Depreciation and amortization Income tax Tax deductions

To amend the Internal Revenue Code of 1986 to treat certain farming business machinery and equipment as 5-year property for purposes of depreciation.

Introduced: November 4, 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
Nov 4, 2005
Referred to the House Committee on Ways and Means.
Nov 4, 2005
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow a five-year depreciation recovery period for certain farming business machinery or equipment placed in service before January 1, 2010.

What's happening now November 4, 2005

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 1864 Identical bill A bill to amend the Internal Revenue Code of 1986 to treat certain farming business machinery and equipment as 5-year p…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 5
All 5 Democratic 1 Republican 4
D
Costa, Jim
California · Apr 27, 2006
 R
Calvert, Ken
California · Mar 28, 2006
 R
Moran, Jerry
Kansas · Mar 7, 2006
 R
Turner, Michael R.
Ohio · Feb 1, 2006
 R
Lucas, Frank D.
Oklahoma · Nov 4, 2005
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4236: To amend the Internal Revenue Code of 1986 to treat certain farming business machinery and equipment as 5-year property for purposes of depreciation.. 109th Congress. Open America. https://openamerica.io/bill/109-HR-4236/
MLA
"H.R. 4236: To amend the Internal Revenue Code of 1986 to treat certain farming business machinery and equipment as 5-year property for purposes of depreciation.." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-4236/.
Bluebook (legal)
H.R. 4236, 109th Cong. (2026), https://openamerica.io/bill/109-HR-4236/.
Markdown link
[H.R. 4236: To amend the Internal Revenue Code of 1986 to treat certain farming business machinery and equipment as 5-year property for purposes of depreciation.](https://openamerica.io/bill/109-HR-4236/)
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