,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #djai  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,febru>y #f1 #bjad    
,mr4 ,murphy ( ,florida 7= himself1 ,mr4
 ,joyce1 ,mr4 ,crd5as1 ,mr4 ,*abot1 ,mr4
 ,c>twright1 ,mr4 ,tipton1 ,ms4 ,ku/]1  
,mr4 ,v>gas1 ,mr4 ,swalwell ( ,cali=nia1
 & ,mr4 ,ow5s7 introduc$ ! foll[+ bill2 
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to ext5d ! exp5s+ 
( c]ta9 depreciable bus9ess assets4  #a4
 ,%ort title ,?is ,act may be cit$ z !  
,small ,bus9ess ,inve/m5t ,act ( #bjad4 
#b4 ,ext5sion ( exp5s+ limitation  7a7  
,doll> limitation ,p>agraph 7#a7 (      
section #agi7;b7 ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$--  7#a7 by /rik+ 
or #bjac 9 subp>agraph 7,b7 & ins]t+    
#bjac1 #bjad1 or #bjae1 &  7#b7 by /rik+
 aft] #bjac 9 subp>agraph 7,c7 & ins]t+ 
aft] #bjae4  7b7 ,r$uction 9 limitation 
,p>agraph 7#b7 ( section #agi7;b7 ( su* 
,code is am5d$--  7#a7 by /rik+ or #bjac
 9 subp>agraph 7,b7 & ins]t+ #bjac1     

#bjad1 or #bjae1 &  7#b7 by /rik+ aft]  
#bjac 9 subp>agraph 7,c7 & ins]t+ aft]  
#bjae4  7c7 ,comput] s(tw>e ,clause 7ii7
 ( section #agi7;d77#a77;,a7 ( su* ,code
 is am5d$ by /rik+ be=e #bjad & ins]t+  
be=e #bjaf4  7d7 ,election ,p>agraph    
7#b7 ( section #agi7;c7 ( su* ,code is  
am5d$ by /rik+ be=e #bjad & ins]t+ be=e 
#bjaf4  7e7 ,special rules = treatm5t ( 
qualifi$ real prop]ty  7#a7 ,9 g5]al    
,p>agraph 7#a7 ( section #agi7;f7 ( su* 
,code is am5d$ by /rik+ or #bjac &      
ins]t+ #bjac1 #bjad1 or #bjae4  7#b7    
,c>ryov] ,p>agraph 7#d7 ( section       
#agi7;f7 ( su* ,code is am5d$ by /rik+  
#bjac ea* place x appe>s & ins]t+ #bjae4
  7f7 ,effective date ,! am5dm5ts made  
by ?is section %all apply to taxable    
ye>s beg9n+ aft] ,decemb] #ca1 #bjac4