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HR 4311 111th Congress House

Bonus Depreciation and Enhanced Expensing for Small Businesses Extension Act of 2009

Official title: To amend the Internal Revenue Code of 1986 to extend the increase in the expensing deduction for small businesses.

Introduced: February 23, 2010 See on congress.gov
Taxation Business investment and capitalIncome tax creditsIncome tax deductionsResearch and developmentSmall business
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This bill died when the 111th Congress ended
It never became law before the 111th Congress (2009–2010) 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
Dec 15, 2009
Referred to the House Committee on Ways and Means.
Dec 15, 2009
Introduced in House
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 Latest action December 15, 2009

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Bonus Depreciation and Enhanced Expensing for Small Businesses Extension Act of 2009 - Amends the Internal Revenue Code to extend through 2010: (1) the increased expensing allowance for depreciable small business assets (i.e., $250,000); (2) bonus depreciation for depreciable business property; and (3) the taxpayer election to accelerate alternative minimum tax and research tax credits in lieu of bonus depreciation. Sets forth special rules for taxpayers who previously elected acceleration of such credits and for those who did not.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 1
Bean, Melissa
· Jul 14, 2010
 D
Welch, Peter
Vermont · Feb 23, 2010
McMahon, Michael
· Jan 26, 2010
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4311: Bonus Depreciation and Enhanced Expensing for Small Businesses Extension Act of 2009. 111th Congress. Open America. https://openamerica.io/bill/111-HR-4311/
MLA
"H.R. 4311: Bonus Depreciation and Enhanced Expensing for Small Businesses Extension Act of 2009." 111th Congress, 2026, Open America, https://openamerica.io/bill/111-HR-4311/.
Bluebook (legal)
H.R. 4311, 111th Cong. (2026), https://openamerica.io/bill/111-HR-4311/.
Markdown link
[H.R. 4311: Bonus Depreciation and Enhanced Expensing for Small Businesses Extension Act of 2009](https://openamerica.io/bill/111-HR-4311/)
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