S.494 - A bill to amend the Internal Revenue Code of 1986 to expand the types of livestock for which bonus depreciation is available.

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  • Official: A bill to amend the Internal Revenue Code of 1986 to expand the types of livestock for which bonus depreciation is available. as introduced.

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Introduced
 
Senate
Passes
 
House
Passes
 
President
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03/07/13
 
 
 
 
 
 
 

Official Summary

Amends the Internal Revenue Code to allow the special depreciation allowance (bonus depreciation) for dairy producing calves and cows purchased for business use, regardless of whether the original use of such livestock commenced with another taxpayer.




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