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HR 158 112th Congress House

EXPENSE Act of 2011

Official title: To amend the Internal Revenue Code of 1986 to repeal certain limitations on the expensing of section 179 property, to allow taxpayers to elect shorter recovery… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to repeal certain limitations on the expensing of section 179 property, to allow taxpayers to elect shorter recovery periods for purposes of determining the deduction for depreciation, and for other purposes.

Introduced: January 5, 2011 Introduced by: Sessions, Pete Republican · Texas See on congress.gov
Taxation Business investment and capitalIncome tax deductions
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This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) 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
Jan 5, 2011
Referred to the House Committee on Ways and Means.
Jan 5, 2011
Introduced in House
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 Latest action January 5, 2011

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Expensing Property Expands our Nation's Strong Economy Act of 2011 or the EXPENSE Act of 2011 - Amends the Internal Revenue Code to: (1) repeal the limitations on the expensing of depreciable business assets; and (2) allow taxpayers to elect a two-year recovery period for depreciable property.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 158: EXPENSE Act of 2011. 112th Congress. Open America. https://openamerica.io/bill/112-HR-158/
MLA
"H.R. 158: EXPENSE Act of 2011." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-158/.
Bluebook (legal)
H.R. 158, 112th Cong. (2026), https://openamerica.io/bill/112-HR-158/.
Markdown link
[H.R. 158: EXPENSE Act of 2011](https://openamerica.io/bill/112-HR-158/)
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