,,ii  #aadth ,,congress  #ast ,session  
,s4 #bbjb  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,october #bb1  
#bjae,ms4 ,klobuchar 7for herself1 ,mr4 
,roberts1 ,mr4 ,schumer1 and ,mr4       
,tester7 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 treat certain farming business 
machinery and equipment as #e-year      
property for purposes of depreciation4  
#a4 ,short title ,this ,act may be cited
 as the ,agriculture ,equipment and     
,machinery ,depreciation ,act4  #b4     
,certain farming business machinery and 
equipment treated as #e-year property   
7a7 ,in general ,clause 7vii7 of section
 #afh7;e77#c77;,b7 of the ,internal     
,revenue ,code of #aihf is amended by   
striking the original use of which      
commences with the taxpayer after       
,december #ca1 #bjjh1 and which is      
placed in service before ,january #a1   
#bjaj and inserting the original use of 

which commences with the taxpayer after 
the date of the enactment of the        
,agriculture ,equipment and ,machinery  
,depreciation ,act4  7b7 ,effective date
 ,the amendments made by this section   
shall apply to property placed in       
service after the date of the enactment 
of this ,act4