Skip to main content
H.R. 4196 112th Congress House

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

Introduced: March 22, 2012 See on congress.gov
Taxation Business investment and capitalIncome tax creditsIncome tax deductions
Sign in to write a letter Sign in to watch
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
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action March 13, 2012

Referred to the House Committee on Ways and Means.

 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.

 Related & companion bills 6
  • 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…
  • HR 1773 Made in America Act of 2011
  • HR 3630 Middle Class Tax Relief and Job Creation Act of 2012
  • HR 5974 Invest in America Now Act of 2012
  • S 12 Job Creation Act of 2011
  • S 2237 Small Business Jobs and Tax Relief Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 50
All 50 Democratic 7 Republican 1
R
Graves, Sam
Missouri · Sep 19, 2012
Michaud, Michael
· Jul 10, 2012
Luetkemeyer, Blaine
· Apr 27, 2012
Black, Diane
· Apr 19, 2012
CLAY, WM.
· Apr 19, 2012
Long, Billy
· Apr 19, 2012
Gardner, Cory
· Apr 18, 2012
Higgins, Brian
· Apr 18, 2012
Jenkins, Lynn
· Apr 18, 2012
Kline, John
· Apr 18, 2012
LATHAM, TOM
· Apr 18, 2012
 D
Luján, Ben Ray
New Mexico · Apr 18, 2012
McHenry, Patrick
· Apr 18, 2012
Miller, Candice
· Apr 18, 2012
REYES, SILVESTRE
· Apr 18, 2012
RYAN, TIM
· Apr 18, 2012
BACA, JOE
· Mar 29, 2012
BECERRA, XAVIER
· Mar 29, 2012
Berg, Rick
· Mar 29, 2012
 D
Davis, Danny K.
Illinois · Mar 29, 2012
GREEN, GENE
· Mar 29, 2012
MCDERMOTT, JIM
· Mar 29, 2012
Nunes, Devin
· Mar 29, 2012
Reed, Tom
· 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
SANCHEZ, LORETTA
· Mar 27, 2012
Schock, Aaron
· Mar 27, 2012
BERKLEY, SHELLEY
· Mar 22, 2012
Boustany, Charles
· Mar 22, 2012
Gingrey, Phil
· Mar 22, 2012
 D
Peters, Gary C.
Michigan · Mar 22, 2012
 D
Sánchez, Linda T.
California · Mar 22, 2012
Sullivan, John
· Mar 22, 2012
Blumenauer, Earl
· Mar 20, 2012
BRADY, KEVIN
· Mar 20, 2012
CROWLEY, JOSEPH
· Mar 20, 2012
LEVIN, SANDER
· Mar 20, 2012
LEWIS, JOHN
· Mar 20, 2012
Olson, Pete
· Mar 20, 2012
Price, Tom
· Mar 20, 2012
RANGEL, CHARLES
· Mar 20, 2012
 D
Larson, John B.
Connecticut · Mar 13, 2012
Marchant, Kenny
· Mar 13, 2012
 D
Neal, Richard E.
Massachusetts · Mar 13, 2012
Pascrell, Bill
· 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/)
Report a problem