,,ii  #aad? ,,congress  #a/ ,session    
,s4 #bcej  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,decemb] #c1 #bjae ,mr4
 ,paul introduc$ ! foll[+ bill2 :i* 0   
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to provide = full 
exp5s+ ( tangible prop]ty4  #a4 ,%ort   
title ,?is ,act may be cit$ z ! ,full   
,exp5s+ ,act ( #bjae4  #b4 ,p]man5t     
expansion ( election to exp5se c]ta9    
depreciable assets  7a7 ,expansion (    
types ( prop]ty subject to election     
,p>agraph 7#a7 ( section #agi7;d7 ( !   
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
to read z foll[s3  7#a7 ,section #agi   
prop]ty ,= purposes ( ?is section1 ! t]m
 section #agi prop]ty means prop]ty--   
7,a7 :i* is--  7i7 tangible prop]ty1 or 
7ii7 comput] s(tw>e 7z def9$ 9 section  
#aig7;e77#c77;,b77 :i* is describ$ 9    
section #aig7;e77#c77;,a77i71  7,b7 :i* 
is acquir$ by pur*ase-- 7i7 = use 9 a   
trade or bus9ess1 or  7ii7 = !          
production ( income1 &  7,c7 :i* 0      

orig9ally plac$ 9 s]vice aft] ! date ( !
 enactm5t ( ! ,full ,exp5s+ ,act (      
#bjae4  4  7b7 ,repeal ( doll>          
limitations ,section #agi ( ! ,int]nal  
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
subsection 7b74  7c7 ,con=m+ am5dm5ts   
,section #agi ( su* ,code is am5d$--    
7#a7 9 subsection 7c77#b71 by /rik+ &   
be=e #bjae1 &  7#b7 by /rik+ subsections
 7e7 & 7f74  7d7 ,effective date ,!     
am5dm5ts made by ?is section %all apply 
to prop]ty plac$ 9 s]vice aft] ! date ( 
! enactm5t ( ?is ,act4