,,ii  #aacth ,,congress  #ast ,session  
,s4 #abhg  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,july #aa1     
#bjac ,ms4 ,stabenow 7for herself1 ,mr4 
,blunt1 ,mr4 ,brown1 and ,mr4 ,roberts7 
introduced the following bill2 which was
 read twice and referred to the         
,committee on ,finance  ,a ,,bill  ,to  
amend the ,internal ,revenue ,code of   
#aihf to raise the limitation on the    
election to accelerate the ,,amt credit 
in lieu of bonus depreciation for #bjac4
  #a4 ,temporary increase in limitation 
on election to accelerate the ,,amt     
credit in lieu of bonus depreciation    
7a7 ,in general ,subparagraph 7,j7 of   
section #afh7k77#d7 of the ,internal    
,revenue ,code of #aihf is amended by   
adding at the end the following new     
clause3  7v7 ,special maximum increase  
amount for #bjac ,in the case of round  
#c extension property placed in service 
by a corporation--  7,i7 subparagraph   
7,c77iii7 shall not apply1 and  7,,ii7  
the term maximum increase amount means  

an amount that is #ej percent of the    
,,amt credit increase amount determined 
with respect to such corporation under  
subparagraph 7,e74  4  7b7 ,effective   
date ,the amendment made by this section
 shall apply to property placed in      
service after ,december #ca1 #bjab1 in  
taxable years ending after such date4