To amend the Internal Revenue Code of 1986 to more accurately codify the depreciable life of semiconductor manufacturing equipment.
Semiconductor Investment Act of 1995 - Amends the Internal Revenue Code to make the depreciable life of semiconductor manufacturing equipment three years for purposes of application of the accelerated cost recovery system.
Introduced in House
Introduced in House
Sponsor introductory remarks on measure. (CR E443)
Referred to the House Committee on Ways and Means.
Committee Hearings Held.
Committee Hearings Held.
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