H.R. 4457 — 113th Congress
America's Small Business Tax Relief Act of 2014
Sponsor
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113th CongressLatest action
Jun 17, 2014Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 434.
CRS summary
As of Jun 12, 2014Passed House amended
America's Small Business Tax Relief Act of 2014 - Amends the Internal Revenue Code, with respect to the expensing allowance for depreciable business property, to make permanent: (1) the increased $500,000 expensing allowance for such property, (2) the increased $2,000,000 threshold amount for such property over which the amount of the expensing allowance is reduced, (3) expensing of computer software, and (4) rules for the expensing of qualified real property (i.e., leasehold improvement, restaurant, and retail improvement property). Allow an inflation adjustment to the dollar amounts of the expensing allowance for taxable years beginning after 2014. Eliminates the exclusion of air conditioning and heating units as property eligible for the expensing allowance.
Prohibits the entry of the budgetary effects of this Act on any PAYGO (Pay-As-You-Go) scorecard.
Congressional Research Service, via api.congress.gov (public domain)
Roll-call votes
2 on recordJun 12, 2014 · On Passage
Full roll call1 of 431 recorded votes are not yet matched to a member profile.
Yea — 272: 217 R · 52 D · 1 I · 1 L
Nay — 144: 142 D · 2 R
Not Voting — 15: 11 R · 4 D
Jun 12, 2014 · On Motion to Recommit with Instructions
Full roll call1 of 431 recorded votes are not yet matched to a member profile.
Yea — 180: 180 D
Nay — 232: 223 R · 7 D · 1 I · 1 L
Not Voting — 19: 11 D · 7 R
Member pages currently show roll-call votes from the 119th Congress only. The “Member pages” column marks votes from that congress.