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HR 3455 115th 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: July 27, 2017 See on congress.gov
Taxation Agricultural equipment and machineryBusiness investment and capitalIncome tax deductions
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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
Jul 27, 2017
Referred to the House Committee on Ways and Means.
Jul 27, 2017
Introduced in House
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 Latest action July 27, 2017

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: (1) make permanent the five-year recovery period for the depreciation of certain farming business machinery and equipment by eliminating the requirement that the property be placed in service before 2010; and (2) expand the machinery and equipment that qualifies as five-year property to include a grain bin, cotton ginning asset, or fence used in a farming business. The original use of the five-year property must commence with the taxpayer after the enactment of this bill.

 Related & companion bills 1
  • S 1422 Related bill Agriculture Equipment and Machinery Depreciation Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Crawford, Eric A. "Rick"
Arkansas · Jul 27, 2017
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3455: Fairness for Agricultural Machinery and Equipment Act. 115th Congress. Open America. https://openamerica.io/bill/115-HR-3455/
MLA
"H.R. 3455: Fairness for Agricultural Machinery and Equipment Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-3455/.
Bluebook (legal)
H.R. 3455, 115th Cong. (2026), https://openamerica.io/bill/115-HR-3455/.
Markdown link
[H.R. 3455: Fairness for Agricultural Machinery and Equipment Act](https://openamerica.io/bill/115-HR-3455/)
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