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H.R. 1347 119th Congress House

AIMM Act

Official title: To amend the Internal Revenue Code of 1986 to permanently extend the allowance for depreciation, amortization, or depletion for purposes of determining the inc… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to permanently extend the allowance for depreciation, amortization, or depletion for purposes of determining the income limitation on the deduction for business interest.

Introduced: February 13, 2025 Introduced by: Adrian Smith Republican · Nebraska See on congress.gov
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 13, 2025
Referred to the House Committee on Ways and Means.
Feb 13, 2025
Introduced in House
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What's happening now February 13, 2025

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 128

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

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APA
U.S. Congress. (2026). H.R. 1347: AIMM Act. 119th Congress. Open America. https://openamerica.io/bill/119-HR-1347/
MLA
"H.R. 1347: AIMM Act." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-1347/.
Bluebook (legal)
H.R. 1347, 119th Cong. (2026), https://openamerica.io/bill/119-HR-1347/.
Markdown link
[H.R. 1347: AIMM Act](https://openamerica.io/bill/119-HR-1347/)
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