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HR 2456 97th Congress House

A bill to amend the Internal Revenue Code of 1954 to provide that, in the case of certain vessels documented under the laws of the United States, the deduction for depreciation may be computed using…

Official title: A bill to amend the Internal Revenue Code of 1954 to provide that, in the case of certain vessels documented under the laws of the United States, the deduction… Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1954 to provide that, in the case of certain vessels documented under the laws of the United States, the deduction for depreciation may be computed using a useful life of 5 years, and for other purposes.

Introduced: May 21, 1981 See on congress.gov
Taxation Depreciation and amortizationIncome taxShipbuildingShips
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Ships and shippingTax deductions
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This bill died when the 97th Congress ended
It never became law before the 97th Congress (1981–1982) 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 11, 1981
Referred to House Committee on Ways and Means.
Mar 11, 1981
Introduced in House
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 Latest action March 11, 1981

Referred to House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to permit a taxpayer to elect to compute the depreciation on certain eligible vessels and vessel construction facilities by using a useful life of five years.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1
TAUZIN, W.
· May 21, 1981
 D
Wyden, Ron
Oregon · Mar 23, 1981
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2456: A bill to amend the Internal Revenue Code of 1954 to provide that, in the case of certain vessels documented under the laws of the United States, the deduction for depreciation may be computed using a useful life of 5 years, and for other purposes.. 97th Congress. Open America. https://openamerica.io/bill/97-HR-2456/
MLA
"H.R. 2456: A bill to amend the Internal Revenue Code of 1954 to provide that, in the case of certain vessels documented under the laws of the United States, the deduction for depreciation may be computed using a useful life of 5 years, and for other purposes.." 97th Congress, 2026, Open America, https://openamerica.io/bill/97-HR-2456/.
Bluebook (legal)
H.R. 2456, 97th Cong. (2026), https://openamerica.io/bill/97-HR-2456/.
Markdown link
[H.R. 2456: A bill to amend the Internal Revenue Code of 1954 to provide that, in the case of certain vessels documented under the laws of the United States, the deduction for depreciation may be computed using a useful life of 5 years, and for other purposes.](https://openamerica.io/bill/97-HR-2456/)
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