,,ii  #aaith ,,congress  #ast ,session  
,s4 #eei  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,february #ac1      
#bjbe,mrs4 ,capito 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 permanently  
extend the allowance for depreciation1  
amortization1 or depletion for purposes 
of determining the income limitation on 
the deduction for business interest4    
#a4 ,short title ,this ,act may be cited
 as the ,american ,investment in        
,manufacturing and ,main ,street ,act or
 the ,,aimm ,act4  #b4 ,permanent       
extension of allowance for depreciation1
 amortization1 or depletion in          
determining the limitation on business  
interest  7a7 ,in general ,section      
#afc7;j77#h77;,a77v7 of the ,internal   
,revenue ,code of #aihf is amended by   
striking in the case of taxable years   
beginning before ,january #a1 #bjbb14   
7b7 ,effective date ,the amendment made 

by this section shall apply to taxable  
years beginning after ,december #ca1    
#bjba4