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HR 597 109th Congress House Taxation Commerce Depreciation and amortization Economics and Public Finance Housing and Community Development Income tax Indian economic development Labor and Employment Minorities Minority employment Native Americans Tax credits Tax deductions

To amend the Internal Revenue Code of 1986 to permanently extend the Indian employment credit and the depreciation rules for property used predominantly within an Indian reservation.

Introduced: February 2, 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
Feb 2, 2005
Referred to the House Committee on Ways and Means.
Feb 2, 2005
Introduced in House
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 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to permanently extend the Indian employment credit and the depreciation rules for property used predominantly within an Indian reservation.
What's happening now February 2, 2005

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 1728 Identical bill A bill to amend the Internal Revenue Code of 1986 to permanently extend the Indian employment credit and the depreciati…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Republican 2
R
Cole, Tom
Oklahoma · Feb 9, 2005
 R
Lucas, Frank D.
Oklahoma · Feb 9, 2005
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 597: To amend the Internal Revenue Code of 1986 to permanently extend the Indian employment credit and the depreciation rules for property used predominantly within an Indian reservation.. 109th Congress. Open America. https://openamerica.io/bill/109-HR-597/
MLA
"H.R. 597: To amend the Internal Revenue Code of 1986 to permanently extend the Indian employment credit and the depreciation rules for property used predominantly within an Indian reservation.." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-597/.
Bluebook (legal)
H.R. 597, 109th Cong. (2026), https://openamerica.io/bill/109-HR-597/.
Markdown link
[H.R. 597: To amend the Internal Revenue Code of 1986 to permanently extend the Indian employment credit and the depreciation rules for property used predominantly within an Indian reservation.](https://openamerica.io/bill/109-HR-597/)
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