H.R. 4184 — Fairness in Amortization of Software Tax Act of 2000

Summary

Fairness in Amortization of Software Tax Act of 2000 - Amends the Internal Revenue Code to: (1) make depreciable computer software eligible for section 179 annual expensing; and (2) exempt all computer software from designation as "section 197 intangible" (15-year depreciation).

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Legislative Actions

2000-04-05
Introduced in House
2000-04-05
Introduced in House
2000-04-05
Referred to the House Committee on Ways and Means.

Fairness in Amortization of Software Tax Act of 2000

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