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HR 4196 112th Congress House Taxation Business investment and capital Income tax credits Income tax deductions

To amend the Internal Revenue Code of 1986 to extend the allowance for bonus depreciation for certain business assets.

Introduced: April 19, 2012 See on congress.gov
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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
Mar 13, 2012
Referred to the House Committee on Ways and Means.
Mar 13, 2012
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to: (1) extend for one year the 100% bonus depreciation allowance for business assets, and (2) increase the amount of alternative minimum tax (AMT) credits that corporate taxpayers may elect to accelerate in a taxable year in lieu of claiming bonus depreciation.

What's happening now March 13, 2012

Referred to the House Committee on Ways and Means.

 Related & companion bills 6
  • HR 1773 Related bill Made in America Act of 2011
  • HR 3630 Related bill Middle Class Tax Relief and Job Creation Act of 2012
  • HR 5974 Related bill Invest in America Now Act of 2012
  • S 12 Related bill Job Creation Act of 2011
  • S 2237 Related bill Small Business Jobs and Tax Relief Act
  • S 2240 Identical bill A bill to amend the Internal Revenue Code of 1986 to extend the allowance for bonus depreciation for certain business a…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 23
All 23 Democratic 7 Republican 1
R
Graves, Sam
Missouri · Sep 19, 2012
Black, Diane
· Apr 19, 2012
Jenkins, Lynn
· Apr 18, 2012
 D
Luján, Ben Ray
New Mexico · Apr 18, 2012
McHenry, Patrick
· Apr 18, 2012
 D
Davis, Danny K.
Illinois · Mar 29, 2012
GREEN, GENE
· Mar 29, 2012
Nunes, Devin
· Mar 29, 2012
Roskam, Peter
· Mar 29, 2012
 D
Thompson, Mike
California · Mar 29, 2012
HERGER, WALLY
· Mar 27, 2012
Reichert, David
· Mar 27, 2012
Rodgers, Cathy
· Mar 27, 2012
 D
Peters, Gary C.
Michigan · Mar 22, 2012
 D
Sánchez, Linda T.
California · Mar 22, 2012
Sullivan, John
· Mar 22, 2012
BRADY, KEVIN
· Mar 20, 2012
CROWLEY, JOSEPH
· Mar 20, 2012
LEVIN, SANDER
· Mar 20, 2012
 D
Larson, John B.
Connecticut · Mar 13, 2012
Marchant, Kenny
· Mar 13, 2012
 D
Neal, Richard E.
Massachusetts · Mar 13, 2012
Paulsen, Erik
· Mar 13, 2012
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4196: To amend the Internal Revenue Code of 1986 to extend the allowance for bonus depreciation for certain business assets.. 112th Congress. Open America. https://openamerica.io/bill/112-HR-4196/
MLA
"H.R. 4196: To amend the Internal Revenue Code of 1986 to extend the allowance for bonus depreciation for certain business assets.." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-4196/.
Bluebook (legal)
H.R. 4196, 112th Cong. (2026), https://openamerica.io/bill/112-HR-4196/.
Markdown link
[H.R. 4196: To amend the Internal Revenue Code of 1986 to extend the allowance for bonus depreciation for certain business assets.](https://openamerica.io/bill/112-HR-4196/)
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