To amend the Internal Revenue Code of 1986 to increase the amount which may be expensed with respect to certain depreciable business assets.
Small Business Enhancement Act of 1996 - Amends the Internal Revenue Code to increase the dollar limitation on the cost of property which may be expensed by businesses as depreciable assets.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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