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HR 4743 113th Congress House Taxation Aviation and airports Business investment and capital Income tax credits Income tax deductions Public contracts and procurement

Bonus Depreciation Extension Act of 2014

Introduced: May 23, 2014 Introduced by: Larson, John B. Democratic · Connecticut See on congress.gov
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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 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).

What's happening now May 23, 2014

Referred to the House Committee on Ways and Means.

 Related & companion bills 3
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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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