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S 1864 109th Congress Senate

A bill 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: July 17, 2006 See on congress.gov
Taxation Agricultural machineryAgriculture and FoodCommerceDepreciation and amortization
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Income taxTax 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
Oct 7, 2005
Read twice and referred to the Committee on Finance.
Oct 7, 2005
Introduced in Senate
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 Latest action October 7, 2005

Read twice and referred to the Committee on Finance.

 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.

 Related & companion bills 1
  • HR 4236 Identical bill To amend the Internal Revenue Code of 1986 to treat certain farming business machinery and equipment as 5-year property…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Republican 1
Isakson, Johnny
· Jul 17, 2006
 R
Crapo, Mike
Idaho · Oct 7, 2005
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1864: A bill 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-S-1864/
MLA
"S. 1864: A bill 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-S-1864/.
Bluebook (legal)
S. 1864, 109th Cong. (2026), https://openamerica.io/bill/109-S-1864/.
Markdown link
[S. 1864: A bill 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-S-1864/)
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