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H.R. 4743 113th Congress House

Bonus Depreciation Extension Act of 2014

Official title: To amend the Internal Revenue Code of 1986 to provide for an extension of bonus depreciation.

Introduced: May 23, 2014 Introduced by: John B. Larson Democratic · Connecticut See on congress.gov
Taxation Aviation and airportsBusiness investment and capitalIncome tax creditsIncome tax deductionsPublic contracts and procurement
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This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) 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
May 23, 2014
Referred to the House Committee on Ways and Means.
May 23, 2014
Introduced in House
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 Latest action May 23, 2014

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Bonus Depreciation Extension Act of 2014 - Amends the Internal Revenue Code to extend: (1) through 2015, the additional 50% depreciation allowance (bonus depreciation) for business property (through 2016, for property having longer production periods and for transportation property); and (2) the election to increase the alternative minimum tax (AMT) credit in lieu of bonus depreciation by extending to January 1, 2016, the placed-in-service requirement for property eligible for such election (January 1, 2017, for property having longer production periods and for transportation property).

 Related & companion bills 3
  • HR 4 Jobs for America Act
  • HR 4718 To amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation.
  • HR 5360 American Renaissance in Manufacturing Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 3
D
Welch, Peter
Vermont · Jun 11, 2014
Blumenauer, Earl
· May 28, 2014
 D
Sánchez, Linda T.
California · May 28, 2014
 D
Neal, Richard E.
Massachusetts · May 23, 2014
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4743: Bonus Depreciation Extension Act of 2014. 113th Congress. Open America. https://openamerica.io/bill/113-HR-4743/
MLA
"H.R. 4743: Bonus Depreciation Extension Act of 2014." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-4743/.
Bluebook (legal)
H.R. 4743, 113th Cong. (2026), https://openamerica.io/bill/113-HR-4743/.
Markdown link
[H.R. 4743: Bonus Depreciation Extension Act of 2014](https://openamerica.io/bill/113-HR-4743/)
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