To amend the Internal Revenue Code of 1986 to extend the expensing of certain depreciable business assets.
Small Business Investment Act of 2014 - Amends the Internal Revenue Code to extend through 2015 the increased expensing allowance for depreciable business property, including computer software, and qualified real property (i.e., leasehold and retail improvement property and restaurant property).
Read twice and referred to the Committee on Finance.
Read twice and referred to the Committee on Finance.
Motion to proceed to consideration of measure made in Senate. (consideration: CR S2043)
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 287.
Motion by Senator Reid to reconsider the vote by which cloture was not invoked on the motion to proceed to the measure (Record Vote No. 117) entered in Senate. (consideration: CR S2527-2528, S2535-2543, S2543-2546, S2546-2547, S2548-2549)
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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