Bonus Depreciation Extension Act of 2014
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.
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).
Referred to the House Committee on Ways and Means.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 4743: Bonus Depreciation Extension Act of 2014. 113th Congress. Open America. https://openamerica.io/bill/113-HR-4743/
"H.R. 4743: Bonus Depreciation Extension Act of 2014." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-4743/.
H.R. 4743, 113th Cong. (2026), https://openamerica.io/bill/113-HR-4743/.
[H.R. 4743: Bonus Depreciation Extension Act of 2014](https://openamerica.io/bill/113-HR-4743/)