,i  #aacth ,,congress  #b;d ,session    
,h4 ,r4 #dccb  ,,in ,,the ,,house ,,of  
,,representatives  ,march #bg1 #bjad    
,mr4 ,gardner 7for himself1 ,mr4        
,cramer1 ,mr4 ,tipton1 ,mr4 ,long1 and  
,mr4 ,coffman7 introduced the following 
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to direct the ,secretary of the
 ,treasury to increase the dollar       
limitation on the de minimis safe harbor
 from treatment as a capital expenditure
 for taxpayers without applicable       
financial statements4  #a4 ,increase in 
dollar limitation on de minimis safe    
harbor from treatment as capital        
expenditures for taxpayers without      
applicable financial statements  7a7 ,in
 general ,not later than #ahj days after
 the date of the enactment of this ,act1
 the ,secretary of the ,treasury 7or the
 ,secretary's designee7 shall modify    
,treasury ,regulation section           
#a4bfc7;a7-#a7;f77#a77;ii77,d7 to       
increase the #ejj limitation contained  

therein with respect to the de minimis  
safe harbor for taxpayers without       
applicable financial statements to      
#a1jjj4  7b7 ,effective date ,the       
revised regulations under this section  
shall apply to amounts paid or incurred 
in taxable years beginning after        
,december #ca1 #bjac4