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S 494 113th Congress Senate Taxation Agricultural prices, subsidies, credit Business investment and capital Income tax deductions Livestock

A bill to amend the Internal Revenue Code of 1986 to expand the types of livestock for which bonus depreciation is available.

Introduced: March 7, 2013 Introduced by: Schumer, Charles E. Democratic · New York See on congress.gov
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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
Mar 7, 2013
Read twice and referred to the Committee on Finance.
Mar 7, 2013
Introduced in Senate
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow the special depreciation allowance (bonus depreciation) for dairy producing calves and cows purchased for business use, regardless of whether the original use of such livestock commenced with another taxpayer.

What's happening now March 7, 2013

Read twice and referred to the Committee on Finance.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 494: A bill to amend the Internal Revenue Code of 1986 to expand the types of livestock for which bonus depreciation is available.. 113th Congress. Open America. https://openamerica.io/bill/113-S-494/
MLA
"S. 494: A bill to amend the Internal Revenue Code of 1986 to expand the types of livestock for which bonus depreciation is available.." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-S-494/.
Bluebook (legal)
S. 494, 113th Cong. (2026), https://openamerica.io/bill/113-S-494/.
Markdown link
[S. 494: A bill to amend the Internal Revenue Code of 1986 to expand the types of livestock for which bonus depreciation is available.](https://openamerica.io/bill/113-S-494/)
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