,i  #aacth ,,congress  #b;d ,session    
,h4 ,r4 #djai  ,,in ,,the ,,house ,,of  
,,representatives  ,february #f1 #bjad  
,mr4 ,murphy of ,florida 7for himself1  
,mr4 ,joyce1 ,mr4 ,crdenas1 ,mr4        
,chabot1 ,mr4 ,cartwright1 ,mr4 ,tipton1
 ,ms4 ,kuster1 ,mr4 ,vargas1 ,mr4       
,swalwell of ,california1 and ,mr4      
,owens7 introduced the following bill2  
which was referred to the ,committee on 
,ways and ,means  ,a ,,bill  ,to amend  
the ,internal ,revenue ,code of #aihf to
 extend the expensing of certain        
depreciable business assets4  #a4 ,short
 title ,this ,act may be cited as the   
,small ,business ,investment ,act of    
#bjad4  #b4 ,extension of expensing     
limitation  7a7 ,dollar limitation      
,paragraph 7#a7 of section #agi7;b7 of  
the ,internal ,revenue ,code of #aihf is
 amended--  7#a7 by striking or #bjac in
 subparagraph 7,b7 and inserting #bjac1 
#bjad1 or #bjae1 and  7#b7 by striking  
after #bjac in subparagraph 7,c7 and    
inserting after #bjae4  7b7 ,reduction  

in limitation ,paragraph 7#b7 of section
 #agi7;b7 of such ,code is amended--    
7#a7 by striking or #bjac in            
subparagraph 7,b7 and inserting #bjac1  
#bjad1 or #bjae1 and  7#b7 by striking  
after #bjac in subparagraph 7,c7 and    
inserting after #bjae4  7c7 ,computer   
software ,clause 7ii7 of section        
#agi7;d77#a77;,a7 of such ,code is      
amended by striking before #bjad and    
inserting before #bjaf4  7d7 ,election  
,paragraph 7#b7 of section #agi7;c7 of  
such ,code is amended by striking before
 #bjad and inserting before #bjaf4  7e7 
,special rules for treatment of         
qualified real property  7#a7 ,in       
general ,paragraph 7#a7 of section      
#agi7;f7 of such ,code is amended by    
striking or #bjac and inserting #bjac1  
#bjad1 or #bjae4  7#b7 ,carryover       
,paragraph 7#d7 of section #agi7;f7 of  
such ,code is amended by striking #bjac 
each place it appears and inserting     
#bjae4  7f7 ,effective date ,the        
amendments made by this section shall   

apply to taxable years beginning after  
,december #ca1 #bjac4