A bill to amend the Internal Revenue Code of 1986 to raise the limitation on the election to accelerate the AMT credit in lieu of bonus depreciation for 2013.
About This Bill
Committee
Latest Action · July 11, 2013
Read twice and referred to the Committee on Finance.
Amends the Internal Revenue Code to provide for an increase in the limitation on the election to accelerate the alternative minimum tax (AMT) credit in lieu of bonus depreciation for certain property placed in service by a corporation after December 31, 2012.
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