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HR 4474 114th Congress House

Fairness for Agricultural Machinery and Equipment Act

Official title: To amend the Internal Revenue Code of 1986 to treat certain farming business machinery and equipment as 5-year property for purposes of depreciation.

Introduced: February 4, 2016 See on congress.gov
Taxation Agricultural equipment and machineryBusiness investment and capitalIncome tax deductions
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This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) 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
Feb 4, 2016
Referred to the House Committee on Ways and Means.
Feb 4, 2016
Introduced in House
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 Latest action February 4, 2016

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Fairness for Agricultural Machinery and Equipment Act

This bill amends the Internal Revenue Code to eliminate the placed-in-service restriction on the depreciation of certain farming business machinery and equipment and to make permanent the five-year recovery period for such property.

 Related & companion bills 2
  • S 1801 Related bill Agriculture Equipment and Machinery Depreciation Act
  • S 2202 Related bill Agriculture Equipment and Machinery Depreciation Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 15
All 15 Democratic 2 Republican 8
D
Costa, Jim
California · Jul 5, 2016
Duffy, Sean
· Apr 29, 2016
Young, David
· Apr 27, 2016
 R
Westerman, Bruce
Arkansas · Apr 26, 2016
Byrne, Bradley
· Mar 14, 2016
 R
Lummis, Cynthia M.
Wyoming · Mar 3, 2016
 R
Moolenaar, John R.
Michigan · Feb 29, 2016
 R
Scott, Austin
Georgia · Feb 29, 2016
 R
Cramer, Kevin
North Dakota · Feb 9, 2016
 R
Valadao, David G.
California · Feb 8, 2016
 D
Bishop, Sanford D.
Georgia · Feb 4, 2016
Blum, Rod
· Feb 4, 2016
 R
Crawford, Eric A. "Rick"
Arkansas · Feb 4, 2016
Denham, Jeff
· Feb 4, 2016
 R
Lucas, Frank D.
Oklahoma · Feb 4, 2016
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4474: Fairness for Agricultural Machinery and Equipment Act. 114th Congress. Open America. https://openamerica.io/bill/114-HR-4474/
MLA
"H.R. 4474: Fairness for Agricultural Machinery and Equipment Act." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-4474/.
Bluebook (legal)
H.R. 4474, 114th Cong. (2026), https://openamerica.io/bill/114-HR-4474/.
Markdown link
[H.R. 4474: Fairness for Agricultural Machinery and Equipment Act](https://openamerica.io/bill/114-HR-4474/)
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